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[null,null,"20XX",{"$nulls":7}," "]
[null,null,"Compte de résultat Contoso"]
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[null,null,"Revenu"]
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[{"$nulls":3},"Ventes brutes"]
[{"$nulls":3},"Moins : ","Retours sur ventes et indemnités"]
[{"$nulls":4},"Ventes nettes",null,{"$f":"F7-F8","v":0}]
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[null,null,"Coût des marchandises vendues"]
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[{"$nulls":3},"Inventaire de début"]
[{"$nulls":3},"Ajouter :","Achats"]
[{"$nulls":4},"Main-d'œuvre directe"]
[{"$nulls":4},"Dépenses indirectes"]
[{"$nulls":4},"Inventaire disponible",null,{"$f":"SUM(F13:F17)","v":0}]
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[{"$nulls":3},"Soustraire :","Inventaire final"]
[{"$nulls":4},"Coût des marchandises vendues",null,{"$f":"G17-F19","v":0}]
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[{"$nulls":4},"Bénéfice (perte) brut",null,{"$f":"G9-G20","v":0}]
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[null,null,"Dépenses"]
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[{"$nulls":3},"Location"]
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[{"$nulls":3},"Utilitaires",null,0]
[{"$nulls":3},"Salaires et coûts directs",null,0]
[{"$nulls":3},"Commissions",null,0]
[{"$nulls":3},"Fournitures",null,0]
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[{"$nulls":3},"Logistique",null,0]
[{"$nulls":3},"Réparations et entretien",null,0]
[{"$nulls":3},"Divers",null,0]
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[{"$nulls":3},"Intérêt",null,0]
[{"$nulls":4},"Dépenses totales",null,{"$f":"SUM(F26:F38)","v":0}]
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[{"$nulls":4},"Résultat opérationnel net",null,{"$f":"G22-G38","v":0}]
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[null,null,"Autre revenu"]
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[{"$nulls":3},"Gain (perte) sur la vente d'actifs"]
[{"$nulls":3},"Le revenu d'intérêts"]
[{"$nulls":4},"Total des autres revenus",null,{"$f":"SUM(F44:F46)","v":0}]
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[{"$nulls":4},"Bénéfice (perte) net(te)",null,{"$f":"G40+G46","v":0}]