{"text_format":"3","workbook":"xlsx","n_sheets":6,"sheets":["開始","概觀","新創公司成本範本","新創公司成本範例","損益表範本","損益表範例"],"not_rendered":{"defined_names":6},"read":"whole","date_system":"1900"}

{"sheet":"開始","index":0,"n_rows":8,"n_cols":2,"rows_kept":8}
[null,"關於此範本"]
[null,"使用此範本建立新創企業財務計畫。 "]
[null,"在「概觀」工作表中取得財務計畫的概觀。 "]
[null,"使用新創公司成本範本和損益表範本工作表來記錄新創成本和利潤與損失。 "]
[null,"新創公司成本範例和損益表範例工作表包含表格中的範例資料。"]
[null,"備註: "]
[null,"我們已在所有工作表的欄 A 提供額外指示。此文字已刻意隱藏。若要移除文字，請選取欄 A，然後選取 [刪除]。若要取消隱藏文字，請選取 A 欄，然後變更字型色彩。"]
[null,"若要深入了解表格，請在表格內按 SHIFT 然後按 F10，選取 [表格] 選項，然後選取 [替代文字]。"]

{"sheet":"概觀","index":1,"n_rows":7,"n_cols":2,"rows_kept":7}
[null,"新創企業財務計畫"]
[null,"建立財務計畫好讓所有業務規劃結合在一起。一旦找出您的產品、目標市場和目標客戶，以及定價，您即可開始預測成本、銷售額和利潤。這些項目以及您的假設將可協助您預估您的銷售趨勢預測。業務的另一端則是您預期產生的費用。必須持續監查費用，才能知道自己何時獲利。當您剛剛創業時，還有一點也非常重要，那就是了解在客戶銷售或獲得銷售產生的現金之前，您需要支付哪些費用。 "]
[null,"預計新創成本:下一個索引標籤的表格 (即新創成本範本) 提供空白範本，並提供一些開始使用的指示。下一個索引標籤 (即新創成本範例) 會顯示您開業時可能需要的持續和單次成本項目的範例。許多企業會長期賒賬支付，且不會立刻有現金周轉。預估現金何時開始流入公司非常地重要，除了一次性費用之外，您必須就自己將需要從儲蓄或初期投資中資助經常性項目多少個月來做出假設。  "]
[null,"預估的損益模型:在標籤為 P&L 範本的索引標籤中，您可以找到一個空白範本，用於製作銷售趨勢預測和損益模型。下一個索引標籤 (即 P&L 範例) 所顯示的預估範例是小型企業對其營運首 12 個月的趨勢預測。每個模型中表格的頂端部分會顯示預計的銷售額和毛利。不妨在此建立您的銷售趨勢預測。下一個章節會列出同一個月每項您預計的週期性支出。這些應該與上一個章節中預估的新創成本一致。在此模型的底部，您將會看到您何時開始獲利，以及哪些費用項目對獲利影響最大。 "]
[null,"追蹤您對於估計收入和已售出貨物成本所做出的假設。對於尚未開始運作的企業，您應該了解如何為產品或服務進行預估。以下是一些預估的指導方針： "]
[null,"收入:首先，請從目標市場 (潛在客戶、企業或消費者群組) 判斷其中有多少將成為第一年的目標。您預期當中有多少百分比會達成交易?他們購買產品或服務的平均交易是什麼?第一個月、第二個月可以完成幾項，以此類比?您可以從第一個月的數字開始，然後以百分比來成長 (例如 10%)。舉例來說，如果您向鎮上的小型企業銷售清潔服務，而您覺得有 500 個企業需要此服務。如果每份合約平均為每個月 250 美元，您需要預估第一年每個月可以與幾個企業簽署合約。 "]
[null,"已售出貨物成本 (COGS):應該計算產品和某些服務的成本。這是生產產品會包含的成本。例如，如果您銷售服裝，COGS 就是您向製造商購買服裝所支付的價格。如果您自己製作，製作服裝的材料和人工就是你的成本。如果是服務，它會是一小時計費工作的直接人工成本。P&L 中低於毛利的所有項目，都是整體業務的固定或間接成本 (例如房租、電話或行銷)。 "]

{"sheet":"新創公司成本範本","index":2,"n_rows":10,"n_cols":6,"rows_kept":10,"merged":[[1,2,1,5]]}
[null,"新創成本"]
[null,"您的咖啡店",{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"成本項目","月份","成本/月","一次性成本","總成本"]
[null,"廣告/行銷",{"$nulls":3},{"$f":"(C5*D5)+IF(E5>0,E5,0)","v":{"v":0,"d":"NT$0"}}]
[null,"員工薪資",{"$nulls":3},{"$f":"(C6*D6)+IF(E6>0,E6,0)","v":{"v":0,"d":"NT$0"}}]
[null,"員工薪資稅與福利",{"$nulls":3},{"v":0,"d":"NT$0"}]
[null,"房租/租賃付款/公用事業費用",{"$nulls":3},{"v":0,"d":"NT$0"}]
[null,"運費/郵資",{"$nulls":3},{"v":0,"d":"NT$0"}]
[null,"預估的新創預算",{"$nulls":3},{"$f":"SUBTOTAL(109,新創公司[總成本])","v":0}]

{"sheet":"新創公司成本範例","index":3,"n_rows":10,"n_cols":6,"rows_kept":10,"merged":[[1,2,1,5]]}
[null,"新創成本"]
[null,{"$f":"新創公司成本範本!B2","v":"您的咖啡店"},{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"成本項目","月份","成本/月","一次性成本","總成本"]
[null,"廣告/行銷",3,{"v":300,"d":"NT$300"},{"v":2000,"d":"NT$2,000"},{"$f":"(C5*D5)+IF(E5>0,E5,0)","v":{"v":2900,"d":"NT$2,900"}}]
[null,"員工薪資",4,{"v":3500,"d":"NT$3,500"},{"v":2,"d":"NT$2"},{"$f":"(C6*D6)+IF(E6>0,E6,0)","v":{"v":14002,"d":"NT$14,002"}}]
[null,"員工薪資稅與福利",4,{"v":500,"d":"NT$500"},{"v":2000,"d":"NT$2,000"},{"v":4000,"d":"NT$4,000"}]
[null,"房租/租賃付款/公用事業費用",4,{"v":750,"d":"NT$750"},{"v":3000,"d":"NT$3,000"},{"v":6000,"d":"NT$6,000"}]
[null,"運費/郵資",1,{"v":25,"d":"NT$25"},{"v":25,"d":"NT$25"},{"v":50,"d":"NT$50"}]
[null,"預估的新創預算",{"$nulls":3},{"$f":"SUM(F6:F9)","v":{"v":24052,"d":"NT$24,052"}}]

{"sheet":"損益表範本","index":4,"n_rows":23,"n_cols":15,"rows_kept":23,"merged":[[1,2,1,14]]}
[null,"新創成本"]
[null,{"$f":"新創公司成本範本!B2","v":"您的咖啡店"},{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"收入","1 月","2 月","3 月","4 月","5 月","6 月","7 月","8 月","9 月","10 月","11 月","12 月","YTD"]
[null,"預估的產品銷售",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"$f":"SUM(C5:N5)","v":{"v":0,"d":"NT$0"}}]
[null,"減除銷售退貨與折扣",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"$f":"SUM(C6:N6)","v":{"v":0,"d":"NT$0"}}]
[null,"服務收入",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"}]
[null,"其他收入 ",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"}]
[null,"淨銷售額",{"$f":"SUBTOTAL(109,範例收入[1 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[2 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[3 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[4 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[5 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[6 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[7 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[8 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[9 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[10 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[11 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUBTOTAL(109,範例收入[12 月])","v":{"v":0,"d":"NT$0"}},{"$f":"SUM(範例收入[[#Totals],[1 月]:[12 月]])","v":{"v":0,"d":"NT$0"}}]
[null,"已售出貨物成本",{"$f":"C5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"D5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"E5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"F5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"G5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"H5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"I5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"J5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"K5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"L5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"M5*0.4","v":{"v":0,"d":"NT$0"}},{"$f":"N5*0.4","v":{"v":0,"d":"NT$0"}},{"v":0,"d":"NT$0"}]
[null,"毛利",{"$f":"IFERROR(範例收入[[#Totals],[1 月]]-C10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[2 月]]-D10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[3 月]]-E10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[4 月]]-F10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[5 月]]-G10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[6 月]]-H10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[7 月]]-I10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[8 月]]-J10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[9 月]]-K10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[10 月]]-L10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[11 月]]-M10,\"\")","v":{"v":0,"d":"NT$0"}},{"$f":"IFERROR(範例收入[[#Totals],[12 月]]-N10,\"\")","v":{"v":0,"d":"NT$0"}},{"v":0,"d":"NT$0"}]
[]
[null,"支出","1 月","2 月","3 月","4 月","5 月","6 月","7 月","8 月","9 月","10 月","11 月","12 月","YTD"]
[null,"薪資",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"$f":"SUM(C14:N14)","v":{"v":0,"d":"NT$0"}}]
[null,"廣告/行銷",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"$f":"SUM(C15:N15)","v":{"v":0,"d":"NT$0"}}]
[null,"銷售佣金",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"}]
[null,"房租",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"}]
[null,"其他 1",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"}]
[null,"總支出",{"$f":"IF(SUM(C14:C18)=0,\"\",SUM(C14:C18))","v":""},"","","","","","","","","","","",{"$f":"SUM(範例支出[[#Totals],[1 月]:[12 月]])","v":{"v":0,"d":"NT$0"}}]
[null,"稅前收入",{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[1 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[2 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[3 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[4 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[5 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[6 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[7 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[8 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[9 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[10 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[11 月]],\"\")","v":""},{"$f":"IFERROR(損益表範本!$C$11-範例支出[[#Totals],[12 月]],\"\")","v":""},{"v":0,"d":"NT$0"}]
[null,"所得稅支出",{"$f":"IFERROR(C20*0.15,\" \")","v":" "},{"$f":"IFERROR(D20*0.15,\" \")","v":" "},{"$f":"IFERROR(E20*0.15,\" \")","v":" "}," "," "," "," "," "," "," "," "," ",{"$f":"SUM(損益表範本!$C$21:$N$21)","v":{"v":0,"d":"NT$0"}}]
[]
[null,"淨收益",{"$f":"IFERROR(C20-損益表範本!$C$21,\"\")","v":""},{"$f":"IFERROR(D20-損益表範本!$D$21,\"\")","v":""},{"$f":"IFERROR(E20-損益表範本!$E$21,\"\")","v":""},{"$f":"IFERROR(F20-損益表範本!$F$21,\"\")","v":""},{"$f":"IFERROR(G20-損益表範本!$G$21,\"\")","v":""},{"$f":"IFERROR(H20-損益表範本!$H$21,\"\")","v":""},{"$f":"IFERROR(I20-損益表範本!$I$21,\"\")","v":""},{"$f":"IFERROR(J20-損益表範本!$J$21,\"\")","v":""},{"$f":"IFERROR(K20-損益表範本!$K$21,\"\")","v":""},{"$f":"IFERROR(L20-損益表範本!$L$21,\"\")","v":""},{"$f":"IFERROR(M20-損益表範本!$M$21,\"\")","v":""},{"$f":"IFERROR(N20-損益表範本!$N$21,\"\")","v":""},{"$f":"IFERROR(O20-損益表範本!$O$21,\"\")","v":{"v":0,"d":"NT$0"}}]

{"sheet":"損益表範例","index":5,"n_rows":22,"n_cols":15,"rows_kept":22,"merged":[[1,2,1,14]]}
[null,"新創成本"]
[null,{"$f":"新創公司成本範本!B2","v":"您的咖啡店"},{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"收入","1 月","2 月","3 月","4 月","5 月","6 月","7 月","8 月","9 月","10 月","11 月","12 月","YTD"]
[null,"預估的產品銷售",{"v":5000,"d":"NT$5,000"},{"v":13000,"d":"NT$13,000"},{"v":16000,"d":"NT$16,000"},{"v":7000,"d":"NT$7,000"},{"v":14500,"d":"NT$14,500"},{"v":16400,"d":"NT$16,400"},{"v":22500,"d":"NT$22,500"},{"v":23125,"d":"NT$23,125"},{"v":24549,"d":"NT$24,549"},{"v":22000,"d":"NT$22,000"},{"v":25000,"d":"NT$25,000"},{"v":27349,"d":"NT$27,349"},{"$f":"SUM(C5:N5)","v":{"v":216423,"d":"NT$216,423"}}]
[null,"減除銷售退貨與折扣",{"v":0,"d":"NT$0"},{"v":-350,"d":"(NT$350)"},{"v":0,"d":"NT$0"},{"v":-206,"d":"(NT$206)"},{"v":-234,"d":"(NT$234)"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":-280,"d":"(NT$280)"},{"v":-1200,"d":"(NT$1,200)"},{"v":-1600,"d":"(NT$1,600)"},{"v":0,"d":"NT$0"},{"v":-2400,"d":"(NT$2,400)"},{"$f":"SUM(C6:N6)","v":{"v":-6270,"d":"(NT$6,270)"}}]
[null,"服務收入",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":250,"d":"NT$250"},{"v":350,"d":"NT$350"},{"v":100,"d":"NT$100"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":1245,"d":"NT$1,245"},{"v":1360,"d":"NT$1,360"},{"v":3305,"d":"NT$3,305"}]
[null,"其他收入 ",{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":1500,"d":"NT$1,500"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":0,"d":"NT$0"},{"v":1500,"d":"NT$1,500"}]
[null,"淨銷售額",{"$f":"SUBTOTAL(109,實際收入[1 月])","v":{"v":5000,"d":"NT$5,000"}},{"$f":"SUBTOTAL(109,實際收入[2 月])","v":{"v":12650,"d":"NT$12,650"}},{"$f":"SUBTOTAL(109,實際收入[3 月])","v":{"v":16000,"d":"NT$16,000"}},{"$f":"SUBTOTAL(109,實際收入[4 月])","v":{"v":6794,"d":"NT$6,794"}},{"$f":"SUBTOTAL(109,實際收入[5 月])","v":{"v":14266,"d":"NT$14,266"}},{"$f":"SUBTOTAL(109,實際收入[6 月])","v":{"v":16650,"d":"NT$16,650"}},{"$f":"SUBTOTAL(109,實際收入[7 月])","v":{"v":22850,"d":"NT$22,850"}},{"$f":"SUBTOTAL(109,實際收入[8 月])","v":{"v":24445,"d":"NT$24,445"}},{"$f":"SUBTOTAL(109,實際收入[9 月])","v":{"v":23349,"d":"NT$23,349"}},{"$f":"SUBTOTAL(109,實際收入[10 月])","v":{"v":20400,"d":"NT$20,400"}},{"$f":"SUBTOTAL(109,實際收入[11 月])","v":{"v":26245,"d":"NT$26,245"}},{"$f":"SUBTOTAL(109,實際收入[12 月])","v":{"v":26309,"d":"NT$26,309"}},{"$f":"SUM(實際收入[[#Totals],[1 月]:[12 月]])","v":{"v":214958,"d":"NT$214,958"}}]
[null,"已售出貨物成本",{"$f":"C5*0.4","v":{"v":2000,"d":"NT$2,000"}},{"$f":"D5*0.4","v":{"v":5200,"d":"NT$5,200"}},{"$f":"E5*0.4","v":{"v":6400,"d":"NT$6,400"}},{"$f":"F5*0.4","v":{"v":2800,"d":"NT$2,800"}},{"$f":"G5*0.4","v":{"v":5800,"d":"NT$5,800"}},{"$f":"H5*0.4","v":{"v":6560,"d":"NT$6,560"}},{"$f":"I5*0.4","v":{"v":9000,"d":"NT$9,000"}},{"$f":"J5*0.4","v":{"v":9250,"d":"NT$9,250"}},{"$f":"K5*0.4","v":{"v":9819.6,"d":"NT$9,820"}},{"$f":"L5*0.4","v":{"v":8800,"d":"NT$8,800"}},{"$f":"M5*0.4","v":{"v":10000,"d":"NT$10,000"}},{"$f":"N5*0.4","v":{"v":10939.6,"d":"NT$10,940"}},{"v":86569.20000000001,"d":"NT$86,569"}]
[null,"毛利",{"$f":"IFERROR(實際收入[[#Totals],[1 月]]-C10,\"\")","v":{"v":3000,"d":"NT$3,000"}},{"$f":"IFERROR(實際收入[[#Totals],[2 月]]-D10,\"\")","v":{"v":7450,"d":"NT$7,450"}},{"$f":"IFERROR(實際收入[[#Totals],[3 月]]-E10,\"\")","v":{"v":9600,"d":"NT$9,600"}},{"$f":"IFERROR(實際收入[[#Totals],[4 月]]-F10,\"\")","v":{"v":3994,"d":"NT$3,994"}},{"$f":"IFERROR(實際收入[[#Totals],[5 月]]-G10,\"\")","v":{"v":8466,"d":"NT$8,466"}},{"$f":"IFERROR(實際收入[[#Totals],[6 月]]-H10,\"\")","v":{"v":10090,"d":"NT$10,090"}},{"$f":"IFERROR(實際收入[[#Totals],[7 月]]-I10,\"\")","v":{"v":13850,"d":"NT$13,850"}},{"$f":"IFERROR(實際收入[[#Totals],[8 月]]-J10,\"\")","v":{"v":15195,"d":"NT$15,195"}},{"$f":"IFERROR(實際收入[[#Totals],[9 月]]-K10,\"\")","v":{"v":13529.4,"d":"NT$13,529"}},{"$f":"IFERROR(實際收入[[#Totals],[10 月]]-L10,\"\")","v":{"v":11600,"d":"NT$11,600"}},{"$f":"IFERROR(實際收入[[#Totals],[11 月]]-M10,\"\")","v":{"v":16245,"d":"NT$16,245"}},{"$f":"IFERROR(實際收入[[#Totals],[12 月]]-N10,\"\")","v":{"v":15369.4,"d":"NT$15,369"}},{"v":128388.79999999999,"d":"NT$128,389"}]
[]
[null,"支出","1 月","2 月","3 月","4 月","5 月","6 月","7 月","8 月","9 月","10 月","11 月","12 月","YTD"]
[null,"薪資",{"v":2500,"d":"NT$2,500"},{"v":2500,"d":"NT$2,500"},{"v":3500,"d":"NT$3,500"},{"v":5000,"d":"NT$5,000"},{"v":5000,"d":"NT$5,000"},{"v":5000,"d":"NT$5,000"},{"v":8000,"d":"NT$8,000"},{"v":9000,"d":"NT$9,000"},{"v":9000,"d":"NT$9,000"},{"v":9000,"d":"NT$9,000"},{"v":9000,"d":"NT$9,000"},{"v":9000,"d":"NT$9,000"},{"$f":"SUM(C14:N14)","v":{"v":76500,"d":"NT$76,500"}}]
[null,"廣告/行銷",{"v":400,"d":"NT$400"},{"v":450,"d":"NT$450"},{"v":450,"d":"NT$450"},{"v":450,"d":"NT$450"},{"v":900,"d":"NT$900"},{"v":900,"d":"NT$900"},{"v":900,"d":"NT$900"},{"v":900,"d":"NT$900"},{"v":900,"d":"NT$900"},{"v":900,"d":"NT$900"},{"v":1200,"d":"NT$1,200"},{"v":1200,"d":"NT$1,200"},{"$f":"SUM(C15:N15)","v":{"v":9550,"d":"NT$9,550"}}]
[null,"銷售佣金",{"v":250,"d":"NT$250"},{"v":650,"d":"NT$650"},{"v":800,"d":"NT$800"},{"v":350,"d":"NT$350"},{"v":725,"d":"NT$725"},{"v":820,"d":"NT$820"},{"v":1125,"d":"NT$1,125"},{"v":1156.25,"d":"NT$1,156"},{"v":1227.45,"d":"NT$1,227"},{"v":1100,"d":"NT$1,100"},{"v":1250,"d":"NT$1,250"},{"v":1367.45,"d":"NT$1,367"},{"v":10821.150000000001,"d":"NT$10,821"}]
[null,"房租",{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":1250,"d":"NT$1,250"},{"v":15000,"d":"NT$15,000"}]
[null,"總支出",{"$f":"IF(SUM(C14:C17)=0,\"\",SUM(C14:C17))","v":{"v":4400,"d":"NT$4,400"}},{"$f":"IF(SUM(D14:D17)=0,\"\",SUM(D14:D17))","v":{"v":4850,"d":"NT$4,850"}},{"$f":"IF(SUM(E14:E17)=0,\"\",SUM(E14:E17))","v":{"v":6000,"d":"NT$6,000"}},{"$f":"IF(SUM(F14:F17)=0,\"\",SUM(F14:F17))","v":{"v":7050,"d":"NT$7,050"}},{"$f":"IF(SUM(G14:G17)=0,\"\",SUM(G14:G17))","v":{"v":7875,"d":"NT$7,875"}},{"$f":"IF(SUM(H14:H17)=0,\"\",SUM(H14:H17))","v":{"v":7970,"d":"NT$7,970"}},{"$f":"IF(SUM(I14:I17)=0,\"\",SUM(I14:I17))","v":{"v":11275,"d":"NT$11,275"}},{"$f":"IF(SUM(J14:J17)=0,\"\",SUM(J14:J17))","v":{"v":12306.25,"d":"NT$12,306"}},{"$f":"IF(SUM(K14:K17)=0,\"\",SUM(K14:K17))","v":{"v":12377.45,"d":"NT$12,377"}},{"$f":"IF(SUM(L14:L17)=0,\"\",SUM(L14:L17))","v":{"v":12250,"d":"NT$12,250"}},{"$f":"IF(SUM(M14:M17)=0,\"\",SUM(M14:M17))","v":{"v":12700,"d":"NT$12,700"}},{"$f":"IF(SUM(N14:N17)=0,\"\",SUM(N14:N17))","v":{"v":12817.45,"d":"NT$12,817"}},{"$f":"SUM(實際支出[[#Totals],[1 月]:[12 月]])","v":{"v":111871.15,"d":"NT$111,871"}}]
[null,"稅前收入",{"$f":"IFERROR(損益表範例!$C$11-實際支出[[#Totals],[1 月]],\"\")","v":{"v":-1400,"d":"(NT$1,400)"}},{"$f":"IFERROR(損益表範例!$D$11-實際支出[[#Totals],[2 月]],\"\")","v":{"v":2600,"d":"NT$2,600"}},{"$f":"IFERROR(損益表範例!$E$11-實際支出[[#Totals],[3 月]],\"\")","v":{"v":3600,"d":"NT$3,600"}},{"$f":"IFERROR(損益表範例!$F$11-實際支出[[#Totals],[4 月]],\"\")","v":{"v":-3056,"d":"(NT$3,056)"}},{"$f":"IFERROR(損益表範例!$G$11-實際支出[[#Totals],[5 月]],\"\")","v":{"v":591,"d":"NT$591"}},{"$f":"IFERROR(損益表範例!$H$11-實際支出[[#Totals],[6 月]],\"\")","v":{"v":2120,"d":"NT$2,120"}},{"$f":"IFERROR(損益表範例!$I$11-實際支出[[#Totals],[7 月]],\"\")","v":{"v":2575,"d":"NT$2,575"}},{"$f":"IFERROR(損益表範例!$J$11-實際支出[[#Totals],[8 月]],\"\")","v":{"v":2888.75,"d":"NT$2,889"}},{"$f":"IFERROR(損益表範例!$K$11-實際支出[[#Totals],[9 月]],\"\")","v":{"v":1151.949999999999,"d":"NT$1,152"}},{"$f":"IFERROR(損益表範例!$L$11-實際支出[[#Totals],[10 月]],\"\")","v":{"v":-650,"d":"(NT$650)"}},{"$f":"IFERROR(損益表範例!$M$11-實際支出[[#Totals],[11 月]],\"\")","v":{"v":3545,"d":"NT$3,545"}},{"$f":"IFERROR(損益表範例!$N$11-實際支出[[#Totals],[12 月]],\"\")","v":{"v":2551.949999999999,"d":"NT$2,552"}},{"$f":"SUM(C19:N19)","v":{"v":16517.649999999998,"d":"NT$16,518"}}]
[null,"所得稅支出",{"$f":"C19*0.15","v":{"v":-210,"d":"(NT$210)"}},{"v":390,"d":"NT$390"},{"$f":"E19*0.15","v":{"v":540,"d":"NT$540"}},{"$f":"F19*0.15","v":{"v":-458.4,"d":"(NT$458)"}},{"$f":"G19*0.15","v":{"v":88.64999999999999,"d":"NT$89"}},{"$f":"H19*0.15","v":{"v":318,"d":"NT$318"}},{"$f":"I19*0.15","v":{"v":386.25,"d":"NT$386"}},{"$f":"J19*0.15","v":{"v":433.3125,"d":"NT$433"}},{"$f":"K19*0.15","v":{"v":172.79249999999982,"d":"NT$173"}},{"$f":"L19*0.15","v":{"v":-97.5,"d":"(NT$98)"}},{"$f":"M19*0.15","v":{"v":531.75,"d":"NT$532"}},{"$f":"N19*0.15","v":{"v":382.79249999999985,"d":"NT$383"}},{"$f":"SUM(損益表範例!$C$20:$N$20)","v":{"v":2477.6474999999996,"d":"NT$2,478"}}]
[]
[null,"淨收益",{"$f":"IFERROR(C19-損益表範例!$C$20,\" \")","v":{"v":-1190,"d":"(NT$1,190)"}},{"$f":"IFERROR(D19-損益表範例!$D$20,\" \")","v":{"v":2210,"d":"NT$2,210"}},{"$f":"IFERROR(E19-損益表範例!$E$20,\"\")","v":{"v":3060,"d":"NT$3,060"}},{"$f":"IFERROR(F19-損益表範例!$F$20,\"\")","v":{"v":-2597.6,"d":"(NT$2,598)"}},{"$f":"IFERROR(G19-損益表範例!$G$20,\"\")","v":{"v":502.35,"d":"NT$502"}},{"$f":"IFERROR(H19-損益表範例!$H$20,\"\")","v":{"v":1802,"d":"NT$1,802"}},{"$f":"IFERROR(I19-損益表範例!$I$20,\"\")","v":{"v":2188.75,"d":"NT$2,189"}},{"$f":"IFERROR(J19-損益表範例!$J$20,\"\")","v":{"v":2455.4375,"d":"NT$2,455"}},{"$f":"IFERROR(K19-損益表範例!$K$20,\"\")","v":{"v":979.1574999999991,"d":"NT$979"}},{"$f":"IFERROR(L19-損益表範例!$L$20,\"\")","v":{"v":-552.5,"d":"(NT$553)"}},{"$f":"IFERROR(M19-損益表範例!$M$20,\"\")","v":{"v":3013.25,"d":"NT$3,013"}},{"$f":"IFERROR(N19-損益表範例!$N$20,\"\")","v":{"v":2169.157499999999,"d":"NT$2,169"}},{"$f":"IFERROR(O19-損益表範例!$O$20,\"\")","v":{"v":14040.002499999999,"d":"NT$14,040"}}]