{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["損益表","變數"],"not_rendered":{"defined_names":25},"read":"whole","date_system":"1900"}

{"sheet":"損益表","index":0,"n_rows":58,"n_cols":5,"rows_kept":58,"merged":[[0,1,0,4]]}
[null,"損益表"]
[null,"名稱"]
[null,"時間期間"]
[null,"財務報表(美元)"]
[null,"收入"]
[null,"總銷售額"]
[null,"扣除：銷貨退回與折讓"]
[null,"    淨銷售額",null,null,{"$f":"IF(OR(D6<>0,D7<>0),SUM(D6-D7),0)","v":0}]
[]
[null,"已售出貨物成本"]
[null,"期初存貨"]
[null,"加上：           採購"]
[null,"進貨運費"]
[null,"直接人工"]
[null,"間接費用"]
[null,"可用庫存",null,{"$f":"IF(SUM(D11:D15),SUM(D11:D15),0)","v":0}]
[null,"扣除：期末存貨"]
[null,"    已售出貨物成本",null,null,{"$f":"IF(OR(可用_庫存,D17),可用_庫存-D17,0)","v":0}]
[]
[null,"    毛利 (毛損)",null,null,{"$f":"IF(OR(淨_銷售額,已售出貨物成本),淨_銷售額-已售出貨物成本,0)","v":0}]
[]
[null,"支出"]
[null,"廣告"]
[null,"分期償還"]
[null,"呆帳"]
[null,"銀行手續費"]
[null,"慈善捐贈"]
[null,"佣金"]
[null,"契約人工"]
[null,"折舊"]
[null,"會費與訂閱費用"]
[null,"員工福利計劃"]
[null,"保險 "]
[null,"利息"]
[null,"法律與專業費用"]
[null,"授權與相關費用"]
[null,"其他"]
[null,"事務費用"]
[null,"薪資稅"]
[null,"郵資"]
[null,"房租"]
[null,"修繕和維護"]
[null,"日用品"]
[null,"電話"]
[null,"旅遊"]
[null,"公用事業費用"]
[null,"車輛費用"]
[null,"工資"]
[null,"    支出總額",null,null,{"$f":"IF(SUM(D23:D48),SUM(D23:D48),0)","v":0}]
[]
[null,"    淨營業收入",null,null,{"$f":"IF(OR(毛利,支出_總額),毛利-支出_總額,0)","v":0}]
[]
[null,"其他收入"]
[null,"出售資產獲益 (虧損)"]
[null,"利息收益"]
[null,"    其他收入總計",null,null,{"$f":"IF(OR(D54<>0,D55<>0),D54+D55,0)","v":0}]
[]
[null,"    淨收益 (虧損)",null,null,{"$f":"IF(OR(營業收入,其他_收入),營業收入+其他_收入,0)","v":0}]

{"sheet":"變數","index":1,"n_rows":4,"n_cols":2,"rows_kept":4,"hidden":true}
["_範例",false]
["_網底",false]
["_數列","OfficeReady 3.0"]
["_查閱",1]