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{"sheet":"損益計算書","index":0,"n_rows":71,"n_cols":7,"rows_kept":71}
["損益計算書"]
["<会社名>"]
[]
["<年月日> までの <月間または年間> 損益計算書",null,null,"1,000 円単位"]
[]
["粗利益 [L/J]",{"$f":"IF(D16=0,\"-\",D25/D16)","v":"-"}]
["売上高利益率 [T/J]",{"$f":"IF(D16=0,\"-\",D71/D16)","v":"-"}]
[]
[null,"前期","予算","今期","今期の売上に対する\n割合 (%)","  前期からの変化 (%)","予算からの変化 (%)"]
[]
["売上"]
["製品/サービス 1",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D12/$D$16)","v":"-"},{"$f":"IF(D12=0,\"-\",D12/B12-1)","v":"-"},{"$f":"IF(D12=0,\"-\",D12/C12-1)","v":"-"}]
["製品/サービス 2",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D13/$D$16)","v":"-"},{"$f":"IF(D13=0,\"-\",D13/B13-1)","v":"-"},{"$f":"IF(D13=0,\"-\",D13/C13-1)","v":"-"}]
["製品/サービス 3",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D14/$D$16)","v":"-"},{"$f":"IF(D14=0,\"-\",D14/B14-1)","v":"-"},{"$f":"IF(D14=0,\"-\",D14/C14-1)","v":"-"}]
["製品/サービス 4",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D15/$D$16)","v":"-"},{"$f":"IF(D15=0,\"-\",D15/B15-1)","v":"-"},{"$f":"IF(D15=0,\"-\",D15/C15-1)","v":"-"}]
["総売上 [J]",{"$f":"SUM(B12:B15)","v":0},{"$f":"SUM(C12:C15)","v":0},{"$f":"SUM(D12:D15)","v":0},{"$f":"IF($D$16=0,\"-\",D16/$D$16)","v":"-"},{"$f":"IF(D16=0,\"-\",D16/B16-1)","v":"-"},{"$f":"IF(D16=0,\"-\",D16/C16-1)","v":"-"}]
[]
["売上原価"]
["製品/サービス 1",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D19/$D$16)","v":"-"},{"$f":"IF(D19=0,\"-\",D19/B19-1)","v":"-"},{"$f":"IF(D19=0,\"-\",D19/C19-1)","v":"-"}]
["製品/サービス 2",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D20/$D$16)","v":"-"},{"$f":"IF(D20=0,\"-\",D20/B20-1)","v":"-"},{"$f":"IF(D20=0,\"-\",D20/C20-1)","v":"-"}]
["製品/サービス 3",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D21/$D$16)","v":"-"},{"$f":"IF(D21=0,\"-\",D21/B21-1)","v":"-"},{"$f":"IF(D21=0,\"-\",D21/C21-1)","v":"-"}]
["製品/サービス 4",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D22/$D$16)","v":"-"},{"$f":"IF(D22=0,\"-\",D22/B22-1)","v":"-"},{"$f":"IF(D22=0,\"-\",D22/C22-1)","v":"-"}]
["総売上原価 [K]",{"$f":"SUM(B19:B22)","v":0},{"$f":"SUM(C19:C22)","v":0},{"$f":"SUM(D19:D22)","v":0},{"$f":"IF($D$16=0,\"-\",D23/$D$16)","v":"-"},{"$f":"IF(D23=0,\"-\",D23/B23-1)","v":"-"},{"$f":"IF(D23=0,\"-\",D23/C23-1)","v":"-"}]
[]
["売上総利益 [L=J-K]",{"$f":"B16-B23","v":0},{"$f":"C16-C23","v":0},{"$f":"D16-D23","v":0},{"$f":"IF($D$16=0,\"-\",D25/$D$16)","v":"-"},{"$f":"IF(B25=0,\"-\",IF(B25=D25,\"0.0%\",IF(D25>B25,ABS((D25/B25)-1),IF(AND(D25<B25,B25<0),-((D25/B25)-1),(D25/B25)-1))))","v":"-"},{"$f":"IF(C25=0,\"-\",IF(C25=D25,\"0.0%\",IF(D25>C25,ABS((D25/C25)-1),IF(AND(D25<C25,C25<0),-((D25/C25)-1),(D25/C25)-1))))","v":"-"}]
[]
["営業費用"]
["販売/マーケティング"]
["広告",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D29/$D$16)","v":"-"},{"$f":"IF(D29=0,\"-\",D29/B29-1)","v":"-"},{"$f":"IF(D29=0,\"-\",D29/C29-1)","v":"-"}]
["ダイレクト マーケティング",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D30/$D$16)","v":"-"},{"$f":"IF(D30=0,\"-\",D30/B30-1)","v":"-"},{"$f":"IF(D30=0,\"-\",D30/C30-1)","v":"-"}]
["その他の費用 (内容を記入)",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D31/$D$16)","v":"-"},{"$f":"IF(D31=0,\"-\",D31/B31-1)","v":"-"},{"$f":"IF(D31=0,\"-\",D31/C31-1)","v":"-"}]
["その他の費用 (内容を記入)",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D32/$D$16)","v":"-"},{"$f":"IF(D32=0,\"-\",D32/B32-1)","v":"-"},{"$f":"IF(D32=0,\"-\",D32/C32-1)","v":"-"}]
["販売/マーケティングの総費用 [M]",{"$f":"SUM(B29:B32)","v":0},{"$f":"SUM(C29:C32)","v":0},{"$f":"SUM(D29:D32)","v":0},{"$f":"IF($D$16=0,\"-\",D33/$D$16)","v":"-"},{"$f":"IF(D33=0,\"-\",D33/B33-1)","v":"-"},{"$f":"IF(D33=0,\"-\",D33/C33-1)","v":"-"}]
[]
["研究開発"]
["技術使用権",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D36/$D$16)","v":"-"},{"$f":"IF(D36=0,\"-\",D36/B36-1)","v":"-"},{"$f":"IF(D36=0,\"-\",D36/C36-1)","v":"-"}]
["特許 ",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D37/$D$16)","v":"-"},{"$f":"IF(D37=0,\"-\",D37/B37-1)","v":"-"},{"$f":"IF(D37=0,\"-\",D37/C37-1)","v":"-"}]
["その他の費用 (内容を記入)",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D38/$D$16)","v":"-"},{"$f":"IF(D38=0,\"-\",D38/B38-1)","v":"-"},{"$f":"IF(D38=0,\"-\",D38/C38-1)","v":"-"}]
["その他の費用 (内容を記入)",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D39/$D$16)","v":"-"},{"$f":"IF(D39=0,\"-\",D39/B39-1)","v":"-"},{"$f":"IF(D39=0,\"-\",D39/C39-1)","v":"-"}]
["研究開発の総費用 [N]",{"$f":"SUM(B36:B39)","v":0},{"$f":"SUM(C36:C39)","v":0},{"$f":"SUM(D36:D39)","v":0},{"$f":"IF($D$16=0,\"-\",D40/$D$16)","v":"-"},{"$f":"IF(D40=0,\"-\",D40/B40-1)","v":"-"},{"$f":"IF(D40=0,\"-\",D40/C40-1)","v":"-"}]
[]
["一般/管理"]
["給与/賃金",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D43/$D$16)","v":"-"},{"$f":"IF(D43=0,\"-\",D43/B43-1)","v":"-"},{"$f":"IF(D43=0,\"-\",D43/C43-1)","v":"-"}]
["外部サービス",{"$nulls":3},"-","-","-"]
["備品/用品",{"$nulls":3},"-","-","-"]
["食事/接待",{"$nulls":3},"-","-","-"]
["賃借料",{"$nulls":3},"-","-","-"]
["電話料金",{"$nulls":3},"-","-","-"]
["公共料金",{"$nulls":3},"-","-","-"]
["減価償却",{"$nulls":3},"-","-","-"]
["保険料",{"$nulls":3},"-","-","-"]
["補修/維持費",{"$nulls":3},"-","-","-"]
["その他の費用 (内容を記入)",{"$nulls":3},"-","-","-"]
["その他の費用 (内容を記入)",{"$nulls":3},"-","-","-"]
["一般/管理の総費用 [O]",{"$f":"SUM(B43:B54)","v":0},{"$f":"SUM(C43:C54)","v":0},{"$f":"SUM(D43:D54)","v":0},"-","-","-"]
[]
["総営業費用 [P=M+N+O]",{"$f":"B33+B40+B55","v":0},{"$f":"C33+C40+C55","v":0},{"$f":"D33+D40+D55","v":0},{"$f":"IF($D$16=0,\"-\",D57/$D$16)","v":"-"},{"$f":"IF(D57=0,\"-\",D57/B57-1)","v":"-"},{"$f":"IF(D57=0,\"-\",D57/C57-1)","v":"-"}]
[]
["営業利益 [Q=L-P]",{"$f":"B25-B57","v":0},{"$f":"C25-C57","v":0},{"$f":"D25-D57","v":0},{"$f":"IF($D$16=0,\"-\",D59/$D$16)","v":"-"},{"$f":"IF(B59=0,\"-\",IF(B59=D59,\"0.0%\",IF(D59>B59,ABS((D59/B59)-1),IF(AND(D59<B59,B59<0),-((D59/B59)-1),(D59/B59)-1))))","v":"-"},{"$f":"IF(C59=0,\"-\",IF(C59=D59,\"0.0%\",IF(D59>C59,ABS((D59/C59)-1),IF(AND(D59<C59,C59<0),-((D59/C59)-1),(D59/C59)-1))))","v":"-"}]
[]
["その他の利益 [R]",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D61/$D$16)","v":"-"},{"$f":"IF(D61=0,\"-\",D61/B61-1)","v":"-"},{"$f":"IF(D61=0,\"-\",D61/C61-1)","v":"-"}]
[]
["税"]
["所得税",{"$nulls":3},{"$f":"IF($D$16=0,\"-\",D64/$D$16)","v":"-"},{"$f":"IF(D64=0,\"-\",D64/B64-1)","v":"-"},{"$f":"IF(D64=0,\"-\",D64/C64-1)","v":"-"}]
["支払給与税",{"$nulls":3},"-","-","-"]
["固定資産税",{"$nulls":3},"-","-","-"]
["その他の税 (記入)",{"$nulls":3},"-","-","-"]
["その他の税 (記入)",{"$nulls":3},"-","-","-"]
["総税額 [S]",{"$f":"SUM(B64:B68)","v":0},{"$f":"SUM(C64:C68)","v":0},{"$f":"SUM(D64:D68)","v":0},"-","-","-"]
[]
["純利益 [T=Q+R-S]",{"$f":"B59+B61-B69","v":0},{"$f":"C59+C61-C69","v":0},{"$f":"D59+D61-D69","v":0},{"$f":"IF($D$16=0,\"-\",D71/$D$16)","v":"-"},{"$f":"IF(B71=0,\"-\",IF(B71=D71,\"0.0%\",IF(D71>B71,ABS((D71/B71)-1),IF(AND(D71<B71,B71<0),-((D71/B71)-1),(D71/B71)-1))))","v":"-"},{"$f":"IF(C71=0,\"-\",IF(C71=D71,\"0.0%\",IF(D71>C71,ABS((D71/C71)-1),IF(AND(D71<C71,C71<0),-((D71/C71)-1),(D71/C71)-1))))","v":"-"}]