diff --git a/addons/account/__openerp__.py b/addons/account/__openerp__.py
index 812aab5b378..d1726d164b6 100644
--- a/addons/account/__openerp__.py
+++ b/addons/account/__openerp__.py
@@ -98,7 +98,7 @@ module named account_voucher.
         'wizard/account_reconcile_view.xml',
         'wizard/account_reconcile_partner_process_view.xml',
         'wizard/account_automatic_reconcile_view.xml',
-        'wizard/account_low_level_report_view.xml',
+        'wizard/account_financial_report_view.xml',
         'project/wizard/project_account_analytic_line_view.xml',
         'account_end_fy.xml',
         'account_invoice_view.xml',
diff --git a/addons/account/account.py b/addons/account/account.py
index 7ee66b6d02c..83307cc3749 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -2616,8 +2616,8 @@ class account_fiscal_position_account_template(osv.osv):
 
 account_fiscal_position_account_template()
 
-class account_low_level_report(osv.osv):
-    _name = "account.low.level.report"
+class account_financial_report(osv.osv):
+    _name = "account.financial.report"
     _description = "Account Report"
 
     def _get_level(self, cr, uid, ids, field_name, arg, context=None):
@@ -2664,17 +2664,17 @@ class account_low_level_report(osv.osv):
 
     _columns = {
         'name': fields.char('Report Name', size=128, required=True),
-        'parent_id': fields.many2one('account.low.level.report', 'Parent'),
-        'children_ids':  fields.one2many('account.low.level.report', 'parent_id', 'Account Report'),
+        'parent_id': fields.many2one('account.financial.report', 'Parent'),
+        'children_ids':  fields.one2many('account.financial.report', 'parent_id', 'Account Report'),
         'sequence': fields.integer('Sequence'),
         'type': fields.selection([
             ('sum','Sum'),
             ('accounts','Accounts'),
             ('account_report','Account Report'),
             ],'Type'),
-        'account_ids': fields.many2many('account.account', 'account_account_low_level_report', 'report_line_id', 'account_id', 'Accounts'),
+        'account_ids': fields.many2many('account.account', 'account_account_financial_report', 'report_line_id', 'account_id', 'Accounts'),
         'note': fields.text('Notes'),
-        'account_report_id':  fields.many2one('account.low.level.report', 'Account Report'),
+        'account_report_id':  fields.many2one('account.financial.report', 'Account Report'),
         'balance': fields.function(_get_balance, 'Balance'),
         'display_detail': fields.boolean('Display the account list'),
         'level': fields.function(_get_level, string='Level', store=True, type='integer'),
@@ -2684,7 +2684,7 @@ class account_low_level_report(osv.osv):
         'type': 'sum',
     }
 
-account_low_level_report()
+account_financial_report()
 
     # Multi charts of Accounts wizard
 
diff --git a/addons/account/account_view.xml b/addons/account/account_view.xml
index 73a95d5b043..e748ad16d94 100644
--- a/addons/account/account_view.xml
+++ b/addons/account/account_view.xml
@@ -2707,9 +2707,9 @@ action = self.pool.get('res.config').next(cr, uid, [], context)
             Account Reports
         -->
 
-        <record id="view_account_low_level_report_form" model="ir.ui.view">
-            <field name="name">account.low.level.report.form</field>
-            <field name="model">account.low.level.report</field>
+        <record id="view_account_financial_report_form" model="ir.ui.view">
+            <field name="name">account.financial.report.form</field>
+            <field name="model">account.financial.report</field>
             <field name="type">form</field>
             <field name="arch" type="xml">
                 <form string="Account Report">
@@ -2727,9 +2727,9 @@ action = self.pool.get('res.config').next(cr, uid, [], context)
             </field>
         </record>
 
-        <record id="view_account_low_level_report_tree" model="ir.ui.view">
-            <field name="name">account.low.level.report.tree</field>
-            <field name="model">account.low.level.report</field>
+        <record id="view_account_financial_report_tree" model="ir.ui.view">
+            <field name="name">account.financial.report.tree</field>
+            <field name="model">account.financial.report</field>
             <field name="type">tree</field>
             <field name="arch" type="xml">
                 <tree string="Account Report">
@@ -2741,9 +2741,9 @@ action = self.pool.get('res.config').next(cr, uid, [], context)
             </field>
         </record>
 
-        <record id="view_account_low_level_report_search" model="ir.ui.view">
-            <field name="name">account.low.level.report.search</field>
-            <field name="model">account.low.level.report</field>
+        <record id="view_account_financial_report_search" model="ir.ui.view">
+            <field name="name">account.financial.report.search</field>
+            <field name="model">account.financial.report</field>
             <field name="type">search</field>
             <field name="arch" type="xml">
                 <search string="Account Report">
@@ -2762,21 +2762,21 @@ action = self.pool.get('res.config').next(cr, uid, [], context)
             </field>
         </record>
 
-        <record id="action_account_low_level_report_tree" model="ir.actions.act_window">
+        <record id="action_account_financial_report_tree" model="ir.actions.act_window">
             <field name="name">Account Reports</field>
             <field name="type">ir.actions.act_window</field>
-            <field name="res_model">account.low.level.report</field>
+            <field name="res_model">account.financial.report</field>
             <field name="view_type">form</field>
             <field name="view_mode">tree,form</field>
-        <field name="search_view_id" ref="view_account_low_level_report_search"/>
-            <field name="view_id" ref="view_account_low_level_report_tree"/>
+        <field name="search_view_id" ref="view_account_financial_report_search"/>
+            <field name="view_id" ref="view_account_financial_report_tree"/>
         </record>
 
-        <menuitem id="menu_account_low_level_reports_tree" name="Account Reports" parent="menu_account_reports" action="action_account_low_level_report_tree"/>
+        <menuitem id="menu_account_financial_reports_tree" name="Account Reports" parent="menu_account_reports" action="action_account_financial_report_tree"/>
 
         <record id="view_account_report_tree_hierarchy" model="ir.ui.view">
             <field name="name">account.report.hierarchy</field>
-            <field name="model">account.low.level.report</field>
+            <field name="model">account.financial.report</field>
             <field name="type">tree</field>
             <field name="field_parent">children_ids</field>
             <field name="arch" type="xml">
@@ -2790,7 +2790,7 @@ action = self.pool.get('res.config').next(cr, uid, [], context)
         </record>
         <record id="action_account_report_tree_hierarchy" model="ir.actions.act_window">
             <field name="name">Account Reports Hierarchy</field>
-            <field name="res_model">account.low.level.report</field>
+            <field name="res_model">account.financial.report</field>
             <field name="view_type">tree</field>
             <field name="view_id" ref="view_account_report_tree_hierarchy"/>
             <field name="domain">[('parent_id','=',False)]</field>
diff --git a/addons/account/report/__init__.py b/addons/account/report/__init__.py
index a6763895a6c..c9e49c2e02d 100644
--- a/addons/account/report/__init__.py
+++ b/addons/account/report/__init__.py
@@ -42,7 +42,7 @@ import account_analytic_entries_report
 import account_balance_sheet
 import account_profit_loss
 import account_treasury_report
-import account_low_level_report
+import account_financial_report
 
 # vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
 
diff --git a/addons/account/report/account_low_level_report.py b/addons/account/report/account_financial_report.py
similarity index 91%
rename from addons/account/report/account_low_level_report.py
rename to addons/account/report/account_financial_report.py
index 08c196892a5..6b0ada74708 100644
--- a/addons/account/report/account_low_level_report.py
+++ b/addons/account/report/account_financial_report.py
@@ -52,8 +52,8 @@ class report_account_common(report_sxw.rml_parse, common_report_header):
         lines = []
         account_obj = self.pool.get('account.account')
         currency_obj = self.pool.get('res.currency')
-        ids2 = self.pool.get('account.low.level.report')._get_children_by_order(self.cr, self.uid, [data['form']['account_report_id'][0]], context=data['form']['used_context'])
-        for report in self.pool.get('account.low.level.report').browse(self.cr, self.uid, ids2, context=data['form']['used_context']):
+        ids2 = self.pool.get('account.financial.report')._get_children_by_order(self.cr, self.uid, [data['form']['account_report_id'][0]], context=data['form']['used_context'])
+        for report in self.pool.get('account.financial.report').browse(self.cr, self.uid, ids2, context=data['form']['used_context']):
             vals = {
                 'name': report.name,
                 'balance': report.balance,
@@ -61,7 +61,7 @@ class report_account_common(report_sxw.rml_parse, common_report_header):
                 'level': report.level,
             }
             if data['form']['enable_filter']:
-                vals['balance_cmp'] = self.pool.get('account.low.level.report').browse(self.cr, self.uid, report.id, context=data['form']['comparison_context']).balance
+                vals['balance_cmp'] = self.pool.get('account.financial.report').browse(self.cr, self.uid, report.id, context=data['form']['comparison_context']).balance
             lines.append(vals)
             if report.type == 'accounts' and report.display_detail and report.account_ids:
                 account_ids = account_obj._get_children_and_consol(self.cr, self.uid, [x.id for x in report.account_ids])
@@ -85,6 +85,6 @@ class report_account_common(report_sxw.rml_parse, common_report_header):
                             lines.append(vals)
         return lines
 
-report_sxw.report_sxw('report.account.low.level.report', 'account.low.level.report',
-    'addons/account/report/account_low_level_report.rml', parser=report_account_common, header='internal')
+report_sxw.report_sxw('report.account.financial.report', 'account.financial.report',
+    'addons/account/report/account_financial_report.rml', parser=report_account_common, header='internal')
 
diff --git a/addons/account/report/account_low_level_report.rml b/addons/account/report/account_financial_report.rml
similarity index 100%
rename from addons/account/report/account_low_level_report.rml
rename to addons/account/report/account_financial_report.rml
diff --git a/addons/account/wizard/__init__.py b/addons/account/wizard/__init__.py
index fdd7539d74f..d82eff62142 100644
--- a/addons/account/wizard/__init__.py
+++ b/addons/account/wizard/__init__.py
@@ -47,7 +47,7 @@ import account_open_closed_fiscalyear
 import account_invoice_state
 import account_chart
 import account_tax_chart
-import account_low_level_report
+import account_financial_report
 #TODO: remove this file no moe used
 # also remove related view fiel
 
diff --git a/addons/account/wizard/account_low_level_report.py b/addons/account/wizard/account_financial_report.py
similarity index 96%
rename from addons/account/wizard/account_low_level_report.py
rename to addons/account/wizard/account_financial_report.py
index 3f3d8be43c1..51f0a236810 100644
--- a/addons/account/wizard/account_low_level_report.py
+++ b/addons/account/wizard/account_financial_report.py
@@ -28,7 +28,7 @@ class accounting_report(osv.osv_memory):
 
     _columns = {
         'enable_filter': fields.boolean('Enable Comparison'),
-        'account_report_id': fields.many2one('account.low.level.report', 'Account Reports', required=True),
+        'account_report_id': fields.many2one('account.financial.report', 'Account Reports', required=True),
         'label_filter': fields.char('Column Label', size=32, help="This label will be displayed on report to show the balance computed for the given comparison filter."),
         'fiscalyear_id_cmp': fields.many2one('account.fiscalyear', 'Fiscal Year', help='Keep empty for all open fiscal year'),
         'filter_cmp': fields.selection([('filter_no', 'No Filters'), ('filter_date', 'Date'), ('filter_period', 'Periods')], "Filter by", required=True),
@@ -42,7 +42,7 @@ class accounting_report(osv.osv_memory):
             'filter_cmp': 'filter_no',
             'target_move': 'posted',
     }
-    
+
     def _build_contexts_low(self, cr, uid, ids, data, context=None):
         if context is None:
             context = {}
@@ -59,10 +59,10 @@ class accounting_report(osv.osv_memory):
             result['period_from'] = data['form']['period_from_cmp']
             result['period_to'] = data['form']['period_to_cmp']
         return result
-    
+
     def check_report(self, cr, uid, ids, context=None):
         if context is None:
-            context = {} 
+            context = {}
         res = super(accounting_report, self).check_report(cr, uid, ids, context=context)
         data = {}
         data['form'] = self.read(cr, uid, ids, ['account_report_id', 'date_from_cmp',  'date_to_cmp',  'fiscalyear_id_cmp', 'journal_ids', 'period_from_cmp', 'period_to_cmp',  'filter_cmp',  'chart_account_id', 'target_move'], context=context)[0]
@@ -80,7 +80,7 @@ class accounting_report(osv.osv_memory):
         data['form'].update(self.read(cr, uid, ids, ['date_from_cmp',  'date_to_cmp',  'fiscalyear_id_cmp', 'period_from_cmp', 'period_to_cmp',  'filter_cmp', 'account_report_id', 'enable_filter', 'label_filter'], context=context)[0])
         return {
             'type': 'ir.actions.report.xml',
-            'report_name': 'account.low.level.report',
+            'report_name': 'account.financial.report',
             'datas': data,
         }
 
diff --git a/addons/account/wizard/account_low_level_report_view.xml b/addons/account/wizard/account_financial_report_view.xml
similarity index 100%
rename from addons/account/wizard/account_low_level_report_view.xml
rename to addons/account/wizard/account_financial_report_view.xml