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[null,"Compte de résultat"]
[null,"Nom"]
[null,"Période"]
[null,"États financiers aux États-Unis Dollars"]
[null,"Chiffre d’affaires"]
[null,"Chiffre d’affaires brut"]
[null,"Soustraire : Retours et rabais sur ventes"]
[null,"    Ventes nettes",null,null,{"$f":"IF(OR(D6<>0,D7<>0),SUM(D6-D7),0)","v":0}]
[]
[null,"Coût des marchandises vendues"]
[null,"Stock initial"]
[null,"Ajouter :                 Achats"]
[null,"Fret"]
[null,"Main-d’œuvre directe"]
[null,"Dépenses indirectes"]
[null,"Inventaire disponible",null,{"$f":"IF(SUM(D11:D15),SUM(D11:D15),0)","v":0}]
[null,"Soustraire : Stock final"]
[null,"    Coût des marchandises vendues",null,null,{"$f":"IF(OR(Stock_Disp,D17),Stock_Disp-D17,0)","v":0}]
[]
[null,"    Marge brute (Perte)",null,null,{"$f":"IF(OR(Ventes_Nettes,COGS),Ventes_Nettes-COGS,0)","v":0}]
[]
[null,"Dépenses"]
[null,"Publicité"]
[null,"Amortissement"]
[null,"Créances irrécouvrables"]
[null,"Frais bancaire"]
[null,"Dons de bienfaisance"]
[null,"Commissions"]
[null,"Main-d’œuvre contractuelle"]
[null,"Dépréciation"]
[null,"Cotisations et abonnements"]
[null,"Régimes d’avantages sociaux"]
[null,"Assurances "]
[null,"Intérêts"]
[null,"Honoraires juridiques et professionnels"]
[null,"Licences et droits"]
[null,"Divers"]
[null,"Frais de bureau"]
[null,"Impôts sur les salaires"]
[null,"Affranchissement"]
[null,"Loyer"]
[null,"Réparations et entretien"]
[null,"Fournitures"]
[null,"Téléphone"]
[null,"Voyage"]
[null,"Eau, électricité et gaz"]
[null,"Dépenses automobile"]
[null,"Salaires"]
[null,"    Total des dépenses",null,null,{"$f":"IF(SUM(D23:D48),SUM(D23:D48),0)","v":0}]
[]
[null,"    Bénéfice d’exploitation net",null,null,{"$f":"IF(OR(Marge_Brute,Total_Dépenses),Marge_Brute-Total_Dépenses,0)","v":0}]
[]
[null,"Autres revenus"]
[null,"Plus ou moins-values de cession"]
[null,"Revenu d’intérêts"]
[null,"    Total des autres revenus",null,null,{"$f":"IF(OR(D54<>0,D55<>0),D54+D55,0)","v":0}]
[]
[null,"    Bénéfice (Perte) net",null,null,{"$f":"IF(OR(Bénéfice_Exp,Autres_Revenus),Bénéfice_Exp+Autres_Revenus,0)","v":0}]

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