{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["預算摘要","損益圖表","餘額圖表"],"not_rendered":{"charts":2,"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"預算摘要","index":0,"n_rows":42,"n_cols":9,"rows_kept":42}
[]
[null,"預算摘要報告",{"$nulls":6},{"$f":"YEAR(TODAY())","v":2019}]
[null,"公司名稱"]
[null,"工作表會為您計算灰色的儲存格，請勿變更。"]
[null,"損益摘要","五月實際數字","五月目標數字","每月差異","截至目前的實際數字","截至目前的目標數字","截至目前的差異","附註"]
[null,"收入",{"v":1200000,"d":"NT$1,200,000.00"},{"v":1100000,"d":"NT$1,100,000.00"},{"$f":"C6-D6","v":{"v":100000,"d":"NT$100,000.00"}},{"v":6200000,"d":"NT$6,200,000.00"},{"v":6000000,"d":"NT$6,000,000.00"},{"$f":"F6-G6","v":{"v":200000,"d":"NT$200,000.00"}},"因為西部地區的堅強執行力，我們超出五月營收目標 9%。"]
[null,"毛利率",{"v":150000,"d":"NT$150,000.00"},{"v":160000,"d":"NT$160,000.00"},{"$f":"C7-D7","v":{"v":-10000,"d":"(NT$10,000.00)"}},{"v":640000,"d":"NT$640,000.00"},{"v":750000,"d":"NT$750,000.00"},{"$f":"F7-G7","v":{"v":-110000,"d":"(NT$110,000.00)"}}]
[null,"毛利率百分比",{"$f":"IF(C6=0,0,C7/C6)","v":{"v":0.125,"d":"12.5%"}},{"$f":"IF(D6=0,0,D7/D6)","v":{"v":0.14545454545454545,"d":"14.5%"}},{"$f":"C8-D8","v":{"v":-0.020454545454545447,"d":"-2.0%"}},{"$f":"IF(F6=0,0,F7/F6)","v":{"v":0.1032258064516129,"d":"10.3%"}},{"$f":"IF(G6=0,0,G7/G6)","v":{"v":0.125,"d":"12.5%"}},{"$f":"F8-G8","v":{"v":-0.021774193548387097,"d":"-2.2%"}}]
[null,"新產品銷售額",{"v":200000,"d":"NT$200,000.00"},{"v":150000,"d":"NT$150,000.00"},{"$f":"C9-D9","v":{"v":50000,"d":"NT$50,000.00"}},{"v":900000,"d":"NT$900,000.00"},{"v":750000,"d":"NT$750,000.00"},{"$f":"F9-G9","v":{"v":150000,"d":"NT$150,000.00"}}]
[null,"地區銷量圖表："]
[null,"東北地區",{"v":400000,"d":"NT$400,000.00"},{"v":400000,"d":"NT$400,000.00"},{"$f":"C11-D11","v":{"v":0,"d":"NT$0.00"}},{"v":2200000,"d":"NT$2,200,000.00"},{"v":2000000,"d":"NT$2,000,000.00"},{"$f":"F11-G11","v":{"v":200000,"d":"NT$200,000.00"}}]
[null,"中央地區",{"v":400000,"d":"NT$400,000.00"},{"v":400000,"d":"NT$400,000.00"},{"$f":"C12-D12","v":{"v":0,"d":"NT$0.00"}},{"v":2400000,"d":"NT$2,400,000.00"},{"v":2000000,"d":"NT$2,000,000.00"},{"$f":"F12-G12","v":{"v":400000,"d":"NT$400,000.00"}}]
[null,"西部地區",{"v":400000,"d":"NT$400,000.00"},{"v":300000,"d":"NT$300,000.00"},{"$f":"C13-D13","v":{"v":100000,"d":"NT$100,000.00"}},{"v":1600000,"d":"NT$1,600,000.00"},{"v":2000000,"d":"NT$2,000,000.00"},{"$f":"F13-G13","v":{"v":-400000,"d":"(NT$400,000.00)"}}]
[null,"支出與毛利率："]
[null,"管銷支出",{"v":100000,"d":"NT$100,000.00"},{"v":120000,"d":"NT$120,000.00"},{"$f":"D15-C15","v":{"v":20000,"d":"NT$20,000.00"}},{"v":500000,"d":"NT$500,000.00"},{"v":600000,"d":"NT$600,000.00"},{"$f":"G15-F15","v":{"v":100000,"d":"NT$100,000.00"}}]
[null,"稅前營運利潤 (損失)",{"v":50000,"d":"NT$50,000.00"},{"v":40000,"d":"NT$40,000.00"},{"$f":"C16-D16","v":{"v":10000,"d":"NT$10,000.00"}},{"v":140000,"d":"NT$140,000.00"},{"v":150000,"d":"NT$150,000.00"},{"$f":"F16-G16","v":{"v":-10000,"d":"(NT$10,000.00)"}}]
[null,"營運毛利率",{"$f":"IF(C6=0,0,C16/C6)","v":{"v":0.041666666666666664,"d":"4%"}},{"$f":"IF(D6=0,0,D16/D6)","v":{"v":0.03636363636363636,"d":"4%"}},{"$f":"C17-D17","v":{"v":5.3030303030303025E-3,"d":"1%"}},{"$f":"IF(F6=0,0,F16/F6)","v":{"v":0.02258064516129032,"d":"2%"}},{"$f":"IF(G6=0,0,G16/G6)","v":{"v":0.025,"d":"3%"}},{"$f":"F17-G17","v":{"v":-0.00241935483870968,"d":"-0%"}}]
[]
[null,"資產負債表摘要","五月實際數字","五月目標數字","每月差異","截至目前的實際數字","截至目前的目標數字","截至目前的差異","附註"]
[null,"期末現金流",{"v":35000,"d":"NT$35,000.00"},{"v":50000,"d":"NT$50,000.00"},{"$f":"C20-D20","v":{"v":-15000,"d":"(NT$15,000.00)"}},{"v":35000,"d":"NT$35,000.00"},{"v":50000,"d":"NT$50,000.00"},{"$f":"F20-G20","v":{"v":-15000,"d":"(NT$15,000.00)"}},"現金流量差異是由於 5 月 8 日為解決公司名稱法律糾紛的現金結算所導致。"]
[null,"應收帳款",{"v":20000,"d":"NT$20,000.00"},{"v":22000,"d":"NT$22,000.00"},{"v":-2000,"d":"(NT$2,000.00)"},{"v":20000,"d":"NT$20,000.00"},{"v":22000,"d":"NT$22,000.00"},{"v":-2000,"d":"(NT$2,000.00)"}]
[null,"庫存",{"v":25000,"d":"NT$25,000.00"},{"v":30000,"d":"NT$30,000.00"},{"v":-5000,"d":"(NT$5,000.00)"},{"v":25000,"d":"NT$25,000.00"},{"v":30000,"d":"NT$30,000.00"},{"v":-5000,"d":"(NT$5,000.00)"}]
[null,"總流動性資產",{"v":75000,"d":"NT$75,000.00"},{"v":90000,"d":"NT$90,000.00"},{"v":-15000,"d":"(NT$15,000.00)"},{"v":75000,"d":"NT$75,000.00"},{"v":90000,"d":"NT$90,000.00"},{"v":-15000,"d":"(NT$15,000.00)"}]
[null,"債務契約要求的資產",{"v":25000,"d":"NT$25,000.00"},{"v":25000,"d":"NT$25,000.00"},{"v":0,"d":"NT$0.00"},{"v":25000,"d":"NT$25,000.00"},{"v":25000,"d":"NT$25,000.00"},{"v":0,"d":"NT$0.00"}]
[null,"債務契約緩衝",{"$f":"C23-C24","v":{"v":50000,"d":"NT$50,000.00"}},{"$f":"D23-D24","v":{"v":65000,"d":"NT$65,000.00"}},{"v":-15000,"d":"(NT$15,000.00)"},{"$f":"F23-F24","v":{"v":50000,"d":"NT$50,000.00"}},{"$f":"G23-G24","v":{"v":65000,"d":"NT$65,000.00"}},{"v":-15000,"d":"(NT$15,000.00)"}]
[null,"其他資產負債表項目："]
[null,"財產、廠房和設備",{"v":80000,"d":"NT$80,000.00"},{"v":78000,"d":"NT$78,000.00"},{"$f":"C27-D27","v":{"v":2000,"d":"NT$2,000.00"}},{"v":80000,"d":"NT$80,000.00"},{"v":78000,"d":"NT$78,000.00"},{"$f":"F27-G27","v":{"v":2000,"d":"NT$2,000.00"}},"由於在 B 廠購買新的爆破機而產生差異。"]
[null,"應付帳款",{"v":60000,"d":"NT$60,000.00"},{"v":60000,"d":"NT$60,000.00"},{"$f":"D28-C28","v":{"v":0,"d":"NT$0.00"}},{"v":60000,"d":"NT$60,000.00"},{"v":60000,"d":"NT$60,000.00"},{"$f":"F28-G28","v":{"v":0,"d":"NT$0.00"}}]
[null,"長期負債",{"v":30000,"d":"NT$30,000.00"},{"v":31000,"d":"NT$31,000.00"},{"$f":"D29-C29","v":{"v":1000,"d":"NT$1,000.00"}},{"v":30000,"d":"NT$30,000.00"},{"v":31000,"d":"NT$31,000.00"},{"$f":"G29-F29","v":{"v":1000,"d":"NT$1,000.00"}}]
[null,"股東權益",{"v":300000,"d":"NT$300,000.00"},{"v":297500,"d":"NT$297,500.00"},{"$f":"C30-D30","v":{"v":2500,"d":"NT$2,500.00"}},{"v":300000,"d":"NT$300,000.00"},{"v":297500,"d":"NT$297,500.00"},{"$f":"F30-G30","v":{"v":2500,"d":"NT$2,500.00"}}]
[]
[null,"營運指標摘要","五月實際數字","五月目標數字","每月差異","截至目前的實際數字","截至目前的目標數字","截至目前的差異","附註"]
[null,"每生產 1000 個小工具出現的錯誤數",2.3,{"v":1,"d":"1.0"},{"$f":"D33-C33","v":{"v":-1.2999999999999998,"d":"(1.3)"}},{"v":1.46,"d":"1.5"},{"v":1,"d":"1.0"},{"$f":"F33-G33","v":{"v":0.45999999999999996,"d":"0.5"}},"品質問題來自於第 3 生產線使用不正確的油漆；經理採取新的偵探控制。"]
[null,"產量—每月單位數",{"v":200000,"d":"200,000"},{"v":220000,"d":"220,000"},{"$f":"C34-D34","v":{"v":-20000,"d":"(20,000)"}},{"v":1100000,"d":"1,100,000"},{"v":1150000,"d":"1,150,000"},{"$f":"F34-G34","v":{"v":-50000,"d":"(50,000)"}}]
[null,"應收帳款週轉天數",35,25,{"$f":"D35-C35","v":{"v":-10,"d":"(10)"}},33,25,{"$f":"G35-F35","v":{"v":-8,"d":"(8)"}}]
[null,"新訂單數量",19,15,{"$f":"C36-D36","v":4},83,75,{"$f":"F36-G36","v":8}]
[]
[null,"競爭力摘要","公司簡介","競爭者 1","競爭者 2","競爭者 3","競爭者 4","其他","附註"]
[null,"市佔率",{"v":0.2,"d":"20.00%"},{"v":0.25,"d":"25.00%"},{"v":0.15,"d":"15.00%"},{"v":0.05,"d":"5.00%"},{"v":0.15,"d":"15.00%"},{"v":0.2,"d":"20.00%"},"由於新產品銷售強勁，市佔率因此增加。"]
[null,"營收 (截至目前)",{"$f":"F6","v":{"v":6200000,"d":"NT$6,200,000.00"}},{"v":7000000,"d":"NT$7,000,000.00"},{"v":4000000,"d":"NT$4,000,000.00"},{"v":1500000,"d":"NT$1,500,000.00"},{"v":4000000,"d":"NT$4,000,000.00"},{"v":6000000,"d":"NT$6,000,000.00"}]
[null,"新產品上市 (截至目前)",{"v":900000,"d":"NT$900,000.00"},{"v":500000,"d":"NT$500,000.00"},{"v":0,"d":"NT$0.00"},{"v":100000,"d":"NT$100,000.00"},{"v":500000,"d":"NT$500,000.00"},{"v":0,"d":"NT$0.00"}]
[null,"現場銷售人員數 (預估)",15,20,15,10,15,"N/A"]

{"sheet":"損益圖表","index":1,"n_rows":5,"n_cols":9,"rows_kept":5,"merged":[[4,1,4,8]]}
[]
[null,"損益摘要圖表",{"$nulls":6},{"$f":"預算摘要!I2","v":2019}]
[null,{"$f":"預算摘要!B3","v":"公司名稱"}]
[]
[null,"這個儲存格是顯示月份和年份的實際數字和目標數字的橫條圖。"]

{"sheet":"餘額圖表","index":2,"n_rows":5,"n_cols":9,"rows_kept":5,"merged":[[4,1,4,8]]}
[]
[null,"資產負債表摘要圖表",{"$nulls":6},{"$f":"預算摘要!I2","v":2019}]
[null,{"$f":"預算摘要!B3","v":"公司名稱"}]
[]
[null,"這個儲存格是顯示每月實際數字與目標數字的橫條圖。"]