会计本地化¶

警告

本教程需要了解如何在Odoo中构建模块的知识（请参阅开始）。

安装过程¶

在安装 account 模块时，与公司国家代码对应的本地化模块会自动安装。如果没有设置国家代码或找不到本地化模块，则默认安装 l10n_generic_coa (US) 本地化模块。详细信息请查看 post init hook。

例如， l10n_ch <https://github.com/odoo/odoo/blob/16.0/addons/l10n_ch> _ 将会被安装，如果公司的国家是 Switzerland 。

构建本地化模块¶

一个基本的 l10n_XX 模块的结构可以用下面的 __manifest__.py 文件来描述：

{
    "name": "COUNTRY - Accounting",
    "version": "1.0.0",
    "category": "Accounting/Localizations/Account Charts",
    "license": "LGPL-3",
    "depends": [
        "account",
        # "l10n_multilang",
    ],
    "data": [
        # Chart of Accounts
        "data/account_chart_template_data.xml",
        "data/account_account_tag_data.xml",
        "data/account.account.template.csv",
        "data/account.group.template.csv",

        # Taxes
        "data/account_tax_group_data.xml",
        "data/account_tax_report_data.xml",
        "data/account_tax_template_data.xml",
        "data/account_fiscal_position_template_data.xml",
        "data/account_account_template_post_data.xml",

        "data/account_chart_post_data.xml",
        "data/account_chart_template_try_loading.xml",

        # Views and others
        "views/xxxmodel_views.xml"
    ],
    "demo": [
        "demo/demo_company.xml",
    ]
}

在第一个文件 data/account_chart_template_data.xml 中，我们设置了会计科目表的名称以及一些基本字段。

另请参阅

Chart Template References

Example

addons/l10n_ch/data/l10n_ch_chart_data.xml

        <record id="l10nch_chart_template" model="account.chart.template">
            <field name="name">Plan comptable 2015 (Suisse)</field>
            <field name="code_digits">4</field>
            <field name="bank_account_code_prefix">102</field>
            <field name="cash_account_code_prefix">100</field>
            <field name="transfer_account_code_prefix">1090</field>
            <field name="currency_id" ref="base.CHF"/>
            <field name="country_id" ref="base.ch"/>
            <field name="spoken_languages" eval="'it_IT;de_DE;de_CH;fr_FR;fr_CH'"/>
        </record>

注解

推荐的 xmlid 记录是 chart_template。如果您需要多个会计科目表，您可以添加一些后缀，例如 chart_template_XXX。

科目表¶

账户标签¶

另请参阅

Account Tag References

标签是一种对账户进行排序的方式。例如，假设您想创建一个包含多行的财务报告，但是您无法找到一个规则来根据其 code 分配账户。解决方案是使用标签，为每个报告行使用一个标签，以按照您的要求筛选账户。

将标签放在 data/account_account_tag_data.xml 文件中。

Example

addons/l10n_lt/data/account.account.template.csv

"id","name","code","account_type","chart_template_id/id","tag_ids/id","reconcile"
"account_account_template_1130","Software Acquisition Cost",1130,"asset_non_current","l10n_lt.account_chart_template_lithuania","l10n_lt.account_account_tag_a_1_3","False"
"account_account_template_1138","Amortization of Software Value (-)",1138,"asset_non_current","l10n_lt.account_chart_template_lithuania","l10n_lt.account_account_tag_a_1_3","False"
"account_account_template_1200","Land Acquisition Cost",1200,"asset_fixed","l10n_lt.account_chart_template_lithuania","l10n_lt.account_account_tag_a_2_1","False"
"account_account_template_1201","Change of Land Value after Revaluation",1201,"asset_fixed","l10n_lt.account_chart_template_lithuania","l10n_lt.account_account_tag_a_2_1","False"

Example

addons/l10n_at/data/account_account_template.xml

        <record id="chart_at_template_0010" model="account.account.template">
          <field name="name">Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes</field>
          <field name="code">0010</field>
          <field name="reconcile" eval="False"/>
          <field name="chart_template_id" ref="l10n_at_chart_template"/>
          <field name="account_type">asset_non_current</field>
          <field name="tag_ids" eval="[(6, 0, [ref('l10n_at.account_tag_l10n_at_AAI1')])]" />
        </record>

账户¶

另请参阅

显然，科目表不能没有账户。你需要在 data/account.account.template.csv 中指定它们。

Example

addons/l10n_ch/data/account.account.template.csv

"id","name","code","account_type","chart_template_id/id","reconcile"
"ch_coa_1060","Securities (with stock exchange price)","1060","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1069","Accumulated depreciation on securities","1069","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1091","Transfer account: Salaries","1091","asset_current","l10n_ch.l10nch_chart_template","True"
"ch_coa_1099","Transfer account: miscellaneous","1099","asset_current","l10n_ch.l10nch_chart_template","True"
"ch_coa_1100","Accounts receivable from goods and services (Debtors)","1100","asset_receivable","l10n_ch.l10nch_chart_template","True"
"ch_coa_1101","Receivable (PoS)","1101","asset_receivable","l10n_ch.l10nch_chart_template","True"
"ch_coa_1109","Del credere (Acc. depr. on debtors)","1109","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1140","Advances and loans","1140","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1149","Advances and loans adjustments","1149","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1170","Input Tax (VAT) receivable on material, goods, services, energy","1170","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1171","Input Tax (VAT) receivable on investments, other operating expenses","1171","asset_current","l10n_ch.l10nch_chart_template","False"

CSV 是首选，但您也可以使用 XML 格式。

Example

addons/l10n_at/data/account_account_template.xml

        <record id="chart_at_template_0010" model="account.account.template">
          <field name="name">Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes</field>
          <field name="code">0010</field>
          <field name="reconcile" eval="False"/>
          <field name="chart_template_id" ref="l10n_at_chart_template"/>
          <field name="account_type">asset_non_current</field>
          <field name="tag_ids" eval="[(6, 0, [ref('l10n_at.account_tag_l10n_at_AAI1')])]" />
        </record>

警告

避免使用流动性 account.account.type！实际上，银行和现金账户是在本地化模块安装时直接创建的，然后与 account.journal 相关联。
一般情况下，只需要一个应付/应收账户。但是我们还需要定义一个点 of Sale 应收账户（在 CoA 中链接）。
不要创建太多账户：200-300个足够了。但是，我们主要是要找到一个良好的平衡点，使大多数公司在之后使用时，会对会计科目表进行最小限度的调整。

下一步，会在一个单独的文件中设置账户表的其他设置，因为我们需要首先提供一个账户列表。在 data/account_chart_post_data.xml 中，我们设置了一些默认账户：

Example

addons/l10n_ch/data/l10n_ch_chart_post_data.xml

    <record id="l10nch_chart_template" model="account.chart.template">
        <field name="property_account_receivable_id" ref="ch_coa_1100"/>
        <field name="property_account_payable_id" ref="ch_coa_2000"/>
        <field name="property_account_expense_categ_id" ref="ch_coa_4200"/>
        <field name="property_account_income_categ_id" ref="ch_coa_3200"/>
        <field name="income_currency_exchange_account_id" ref="ch_coa_3806"/>
        <field name="expense_currency_exchange_account_id" ref="ch_coa_4906"/>
        <field name="default_pos_receivable_account_id" ref="ch_coa_1101" />
        <field name="account_journal_early_pay_discount_loss_account_id" ref="ch_coa_4901"/>
        <field name="account_journal_early_pay_discount_gain_account_id" ref="ch_coa_3801"/>
        <field name="property_tax_payable_account_id" ref="ch_coa_2201"/>
        <field name="property_tax_receivable_account_id" ref="ch_coa_1176"/>
        <field name="default_cash_difference_expense_account_id" ref="ch_coa_4991"/>
        <field name="default_cash_difference_income_account_id" ref="ch_coa_4992"/>
    </record>

账户组¶

另请参阅

Account Group References

账户组允许描述账户表的分层结构。需要在报告中激活过滤器，然后当您展开成日志条目时，它将显示账户的父级。

它使用前缀 start/end，所以每个代码以 start 和 end 之间的内容开头的账户都将有此 account.group 作为父组。此外，账户组也可以有一个父账户组，以形成层次结构。

Example

addons/l10n_il/data/account.group.template.csv

编号	代码前缀开始	代码前缀结尾	名称	图表模板 ID/编号
il_group_100100	100100	100499	固定资产	l10n_il.il_chart_template
il_group_101110	101110	101400	流动资产	l10n_il.il_chart_template
il_group_101401	101401	101799	银行和现金	l10n_il.il_chart_template
il_group_111000	111000	111999	流动负债	l10n_il.il_chart_template
il_group_112000	112000	112210	非流动负债	l10n_il.il_chart_template
il_group_200000	200000	200199	销售收入	l10n_il.il_chart_template
il_group_200200	200200	200300	其他收入	l10n_il.il_chart_template
il_group_201000	201000	201299	商品成本	l10n_il.il_chart_template
il_group_202000	202000	220900	费用	l10n_il.il_chart_template
il_group_300000	300000	399999	股本和股份	l10n_il.il_chart_template

税费¶

另请参阅

要添加税收，您首先需要指定税收组。通常，每个税率只需要一个税收组，除了0%之外，您经常需要区分免税、0%、不适用等税收。此模型只有两个必填字段： name 和 country 。创建文件 data/account_tax_group_data.xml 并列出组：

<odoo>
    <data noupdate="1">
        <record id="tax_group_tva_0" model="account.tax.group">
            <field name="name">TVA 0%</field>
            <field name="country_id" ref="base.ch"/>
        </record>

        ...
    </data>
</odoo>

Example

addons/l10n_ch/data/account_tax_group_data.xml

        <!-- Account Tax Group (pre-2024 rates change) -->
        <record id="tax_group_tva_0" model="account.tax.group">
            <field name="name">VAT 0%</field>
            <field name="country_id" ref="base.ch"/>
        </record>
        <record id="tax_group_tva_25" model="account.tax.group">
            <field name="name">VAT 2.5%</field>
            <field name="country_id" ref="base.ch"/>
        </record>
        <record id="tax_group_tva_37" model="account.tax.group">
            <field name="name">VAT 3.7%</field>
            <field name="country_id" ref="base.ch"/>
        </record>
        <record id="tax_group_tva_77" model="account.tax.group">
            <field name="name">VAT 7.7%</field>
            <field name="country_id" ref="base.ch"/>
        </record>
        <record id="tax_group_tva_100" model="account.tax.group">
            <field name="name">VAT 100%</field>
            <field name="country_id" ref="base.ch"/>
        </record>
        <!-- Account Tax Group (post-2024 rates change) -->
        <record id="tax_group_vat_26" model="account.tax.group">
            <field name="name">VAT 2.6%</field>
            <field name="country_id" ref="base.ch"/>
        </record>
        <record id="tax_group_vat_38" model="account.tax.group">
            <field name="name">VAT 3.8%</field>
            <field name="country_id" ref="base.ch"/>
        </record>
        <record id="tax_group_vat_81" model="account.tax.group">
            <field name="name">VAT 8.1%</field>
            <field name="country_id" ref="base.ch"/>
        </record>

Example

addons/l10n_uk/data/account.tax.group.csv

id,name,country_id/id
tax_group_0,TAX 0%,base.uk
tax_group_5,TAX 5%,base.uk
tax_group_175,TAX 17.5%,base.uk
tax_group_20,TAX 20%,base.uk

现在，您可以通过 data/account_tax_template_data.xml 文件添加税项。您定义的第一个购买/销售税项也将成为产品的默认购买/销售税项。

Example

addons/l10n_ae/data/account_tax_template_data.xml

    <record id="uae_sale_tax_5_dubai" model="account.tax.template">
        <field name="name">VAT 5% (Dubai)</field>
        <field name="type_tax_use">sale</field>
        <field name="amount">5</field>
        <field name="amount_type">percent</field>
        <field name="description">VAT 5%</field>
        <field name="tax_group_id" ref="ae_tax_group_5"/>
        <field name="chart_template_id" ref="uae_chart_template_standard"/>
        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
            (0,0, {
                'repartition_type': 'base',
                'plus_report_expression_ids': [ref('tax_report_line_standard_rated_supplies_base_dubai_tag')],
            }),
            (0,0, {
                'repartition_type': 'tax',
                'account_id': ref('uae_account_201017'),
                'plus_report_expression_ids': [ref('tax_report_line_standard_rated_supplies_vat_dubai_tag')],
            }),
        ]"/>
        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
            (0,0, {
                'repartition_type': 'base',
                'minus_report_expression_ids': [ref('tax_report_line_standard_rated_supplies_base_dubai_tag')],
            }),
            (0,0, {
                'repartition_type': 'tax',
                'account_id': ref('uae_account_201017'),
                'minus_report_expression_ids': [ref('tax_report_line_standard_rated_supplies_vat_dubai_tag')],
            }),
        ]"/>
    </record>

如果某些账户应该使用默认税率，您可以在 data/account_account_template_post_data.xml 中设置它们

税务报告¶

Enterprise feature

税务报告在发票 (account) 应用程序中声明，但是只有在安装了会计 (account_accountant) 后才能访问该报告。

另请参阅

在前一节中，您注意到了字段 invoice_repartition_line_ids 或 refund_repartition_line_ids，可能对它们一无所知。好消息是：您并不孤单，对此一无所知。坏消息是：您必须自己弄明白一点。这个主题很复杂。确实：

$digraph foo { graph [ newrank=true, overlap=false, ]; node [ fontname="Ubuntu" fontsize=10, style="filled,setlinewidth(6)", shape=box, height=0.1, width=0.1, ]; edge [ fontsize=8, ]; res_country[label="res.country", fillcolor=white, penwidth=1]; subgraph cluster_invoice { style = filled; label = "Invoices"; color = lightyellow; node [style=filled, color=white]; edge [fontsize=8,]; account_move_line[label="account.move.line"] account_tax[label="account.tax"] account_tax_repartition_line[label="account.tax.repartition.line"]; account_account_tag[label="account.account.tag"]; account_move_line -> account_tax [label="tax_ids | tax_line_ids"]; account_move_line -> account_tax_repartition_line [label="tax_repartition_line_id"]; account_move_line -> account_account_tag [label="tag_ids"]; account_tax_repartition_line -> account_account_tag [label="tag_ids"]; account_tax -> account_tax_repartition_line [label="1 for base, 1..* for tax amount"]; } subgraph cluster_reporting { style = filled; label = "Reporting"; color = mistyrose; node [style=filled, color=white]; edge [fontsize=8,]; account_tax_report [label="account.report"]; account_tax_report_line [label="account.report.line"]; account_report_expression [label="account.report.expression"]; account_tax_report -> account_tax_report_line [label="0..*"] } subgraph cluster_templates { style = filled; label = "Templates"; color = lightblue; node [style=filled, color=white]; edge [fontsize=8,]; account_tax_template[label="account.tax.template"]; account_tax_repartition_line_template[label="account.tax.repartition.line.template"]; account_tax_template -> account_tax_repartition_line_template [label="1 for base, 1..* for tax amount"]; } { rank=same; account_move_line; account_tax_report; } { rank=same; account_tax; account_tax_repartition_line; account_account_tag; res_country; } { rank=same; account_report_expression; account_tax_template; account_tax_repartition_line_template; } account_tax -> account_tax_template [label=" Creates when\n installing CoA", dir=back]; account_tax_repartition_line -> account_tax_repartition_line_template[label=" Creates when\n installing CoA", dir=back]; account_tax_repartition_line_template -> account_account_tag [label="tag_ids"]; account_tax_report_line -> account_report_expression [label="0..*"]; account_tax_report_line -> account_tax_report_line [label="children_ids"]; account_report_expression -> account_account_tag [label="Engine tax_tags 1..*"]; account_tax_report -> res_country [label="0..1"]; account_account_tag -> res_country [label="0..1"]; }$

简单来说，在税务模板中，您可以在发票/退款分配行中指示税金的基数或百分比应该报告在哪个报告行中（通过 minus/plus_report_line_ids 字段）。当您在Odoo界面中检查税务配置时（或查看文档 Tax References ， Tax Repartition References ），这也变得清晰明了。

所以，一旦您正确配置了税收，您只需要添加：文件：data/account_tax_report_data.xml 文件，并为您的 account.report 添加一条记录。为了将其视为税务报告，您需要为其提供正确的 root_report_id。

<odoo>
    <record id="tax_report" model="account.report">
        <field name="name">Tax Report</field>
        <field name="root_report_id" ref="account.generic_tax_report"/>
        <field name="country_id" ref="base.XX"/>
    </record>

    ...
</odoo>

… 接着是其行的声明，作为 account.report.line 记录。

Example

addons/l10n_au/data/account_tax_report_data.xml

    <record id="tax_report" model="account.report">
        <field name="name">Tax Report</field>
        <field name="root_report_id" ref="account.generic_tax_report"/>
        <field name="country_id" ref="base.au"/>
        <field name="filter_fiscal_position" eval="True"/>
        <field name="availability_condition">country</field>
        <field name="column_ids">
            <record id="tax_report_balance" model="account.report.column">
                <field name="name">Balance</field>
                <field name="expression_label">balance</field>
            </record>
        </field>
        <field name="line_ids">
            <record id="account_tax_report_gstrpt_sale_total" model="account.report.line">
                <field name="name">GST amounts you owe the Tax Office from sales</field>
                <field name="children_ids">
                    <record id="account_tax_report_gstrpt_g1" model="account.report.line">
                        <field name="name">G1: Total Sales (including any GST)</field>
                        <field name="code">G1</field>
                        <field name="expression_ids">
                            <record id="account_tax_report_gstrpt_g1_tag" model="account.report.expression">
                                <field name="label">balance</field>
                                <field name="engine">tax_tags</field>
                                <field name="formula">G1</field>
                            </record>
                        </field>
                        <field name="children_ids">
                            <record id="account_tax_report_gstrpt_g2" model="account.report.line">
                                <field name="name">G2: Export sales</field>
                                <field name="code">G2</field>
                                <field name="expression_ids">
                                    <record id="account_tax_report_gstrpt_g2_tag" model="account.report.expression">
                                        <field name="label">balance</field>
                                        <field name="engine">tax_tags</field>
                                        <field name="formula">G2</field>
                                    </record>
                                </field>
                            </record>

财政状况¶

另请参阅

在 data/account_fiscal_position_template_data.xml 文件中指定财务位置。

Example

addons/l10n_es/data/account_fiscal_position_template_data.xml

        <record id="fp_nacional" model="account.fiscal.position.template">
            <field name="sequence">1</field>
            <field name="name">Régimen Nacional</field>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="auto_apply" eval="True"/>
            <field name="vat_required" eval="True"/>
            <field name="country_id" ref="base.es"/>
        </record>

最后的步骤¶

安装本地化模块的最后一步是尝试将其会计科目表应用于当前公司（如果尚未存在）。文件 data/account_chart_template_try_loading.xml 负责此操作。

Example

addons/l10n_ch/data/account_chart_template_data.xml

        <function model="account.chart.template" name="try_loading">
            <value eval="[ref('l10n_ch.l10nch_chart_template')]"/>
        </function>

最后，您可以添加一个演示公司，以便可以在演示模式下轻松测试本地化。

Example

addons/l10n_ch/demo/demo_company.xml

    <record id="partner_demo_company_ch" model="res.partner">
        <field name="name">CH Company</field>
        <field name="vat">CHE-530781296TVA</field>
        <field name="street">14 Meierskappelerstrasse</field>
        <field name="city">Risch-Rotkreuz</field>
        <field name="country_id" ref="base.ch"/>
        
        <field name="zip">6343</field>
        <field name="phone">+41 78 123 45 67</field>
        <field name="email">info@company.chexample.com</field>
        <field name="website">www.chexample.com</field>
    </record>

    <record id="partner_demo_company_bank_account" model="res.partner.bank">
        <field name="acc_type">iban</field>
        <field name="acc_number">CH4431999123000889012</field>
        <field name="bank_id" ref="base.bank_ing" />
        <field name="partner_id" ref="l10n_ch.partner_demo_company_ch"/>
    </record>

    <record id="demo_company_ch" model="res.company">
        <field name="name">CH Company</field>
        <field name="partner_id" ref="partner_demo_company_ch"/>
    </record>

    <function model="res.company" name="_onchange_country_id">
        <value eval="[ref('demo_company_ch')]"/>
    </function>

    <function model="res.users" name="write">
        <value eval="[ref('base.user_root'), ref('base.user_admin'), ref('base.user_demo')]"/>
        <value eval="{'company_ids': [(4, ref('l10n_ch.demo_company_ch'))]}"/>
    </function>

    <function model="account.chart.template" name="try_loading">
        <value eval="[ref('l10n_ch.l10nch_chart_template')]"/>
        <value model="res.company" eval="obj().env.ref('l10n_ch.demo_company_ch')"/>
    </function>

会计报告¶

Enterprise feature

另请参阅

报告

应通过单独的模块 l10n_XX_reports 添加会计报告，该模块应放在 enterprise 仓库中。

基本 __manifest__.py 文件如下所示：

{
    "name": "COUNTRY - Accounting Reports",
    "category": "Accounting/Localizations/Reporting",
    "version": "1.0.0",
    "license": "OEEL-1",
    "depends": [
        "l10n_XX", "account_reports"
    ],
    "data": [
        "data/balance_sheet.xml",
        "data/profit_and_loss.xml",
    ],
    "auto_install": True,
}

财务报告的功能概述在这里：报告 .

一些好的例子：

您可以在此处查看字段的含义：

如果您给报表指定了 root_report_id，它现在可以在其变体选择器中使用。如果没有，您仍然需要为其添加一个菜单项。可以通过在报表的表单视图中点击操作 ‣ 创建菜单项来创建一个默认菜单项。然后需要刷新页面才能看到它。或者，要在报告菜单中创建一个专门的新报表部分，您需要在主要的 l10n_XX 模块中创建一个新的 ir.ui.menu 记录，并在新的报表 XML 文件中创建一个新的 ir.actions.client，该 ir.actions.client 调用 account.report 并传入新的 报表 id。然后，在操作模型中将新菜单设置为 parent_id 字段。

Example

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