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[null,"損益計算書"]
[null,"名前"]
[null,"期間"]
[null,"財務諸表 (USドル)"]
[null,"収益"]
[null,"総売上"]
[null,"減算:売上返品と売上値引"]
[null,"    純売上",null,null,{"$f":"IF(OR(D6<>0,D7<>0),SUM(D6-D7),0)","v":0}]
[]
[null,"売上原価"]
[null,"期首在庫"]
[null,"加算:                購入"]
[null,"引取運賃"]
[null,"直接人件費"]
[null,"間接費"]
[null,"利用可能な在庫",null,{"$f":"IF(SUM(D11:D15),SUM(D11:D15),0)","v":0}]
[null,"減算:期末在庫"]
[null,"    売上原価",null,null,{"$f":"IF(OR(利用可能_在庫,D17),利用可能_在庫-D17,0)","v":0}]
[]
[null,"    粗利益 (損失)",null,null,{"$f":"IF(OR(純_売上,COGS),純_売上-COGS,0)","v":0}]
[]
[null,"経費"]
[null,"広告"]
[null,"償却"]
[null,"不良債権"]
[null,"銀行手数料"]
[null,"寄付金"]
[null,"手数料"]
[null,"契約人件費"]
[null,"減価償却費"]
[null,"会費とサブスクリプション"]
[null,"従業員の福利厚生プログラム"]
[null,"保険料 "]
[null,"利息"]
[null,"弁護士費用"]
[null,"ライセンスと料金"]
[null,"その他"]
[null,"オフィス経費"]
[null,"給与税"]
[null,"送料"]
[null,"貸借料"]
[null,"修繕およびメンテナンス費"]
[null,"備品"]
[null,"電話料金"]
[null,"交通費"]
[null,"水道光熱費"]
[null,"自動車関連支出"]
[null,"給料"]
[null,"    経費合計",null,null,{"$f":"IF(SUM(D23:D48),SUM(D23:D48),0)","v":0}]
[]
[null,"    営業純利益",null,null,{"$f":"IF(OR(粗_利益,合計_経費),粗_利益-合計_経費,0)","v":0}]
[]
[null,"その他の収入"]
[null,"資産売却の利益 (損失)"]
[null,"利子収入"]
[null,"    その他の合計収入",null,null,{"$f":"IF(OR(D54<>0,D55<>0),D54+D55,0)","v":0}]
[]
[null,"    純利益 (損失)",null,null,{"$f":"IF(OR(営業_利益,その他_利益),営業_利益+その他_利益,0)","v":0}]