{"text_format":"3","workbook":"xlsx","n_sheets":6,"sheets":["대시보드","매출","수입","경비","세금","범주"],"not_rendered":{"images":1,"defined_names":34},"read":"whole","date_system":"1900"}

{"sheet":"대시보드","index":0,"n_rows":19,"n_cols":8,"rows_kept":19,"merged":[[0,2,0,4],[0,6,3,7],[4,1,4,7]]}
[null,"손익 계산서","[월 또는 연도]부터 [월-일-년]까지"]
[null,"회사 이름","000s에 명시됨"]
[null,"당기 매출 총 이익  [L/J]",{"$f":"IFERROR(IF(Total_Gross_Profit=0,\"-\",Total_Gross_Profit/Total_Sales_Revenue),\"-\")","v":"-"}]
[null,"당기 매출 수익률  [T/J]",{"$f":"IFERROR(IF(Net_Profit=0,\"-\",Net_Profit/Total_Sales_Revenue),\"-\")","v":"-"}]
[null,"이 워크시트에서 범주를 수정하지 마세요. 수정하는 경우 수식이 깨질 수 있습니다. 범주를 추가하고 항목이 포함된 해당 워크시트를 업데이트하려면 범주 워크시트를 사용하세요. 이 워크시트는 자동으로 업데이트됩니다."]
[null,"요약","전기 합계","총 예산","단기 합계\n기간","당기 총 판매 비율","전기 대비 총 변동 비율","총 예산 변동 비율"]
[null,"총 영업 이익  [J]",{"$f":"SUMIFS(영업이익[전기],영업이익[수익 유형],\"영업 이익\")","v":0},{"$f":"SUMIFS(영업이익[예산],영업이익[수익 유형],\"영업 이익\")","v":0},{"$f":"SUMIFS(영업이익[당기],영업이익[수익 유형],\"영업 이익\")","v":0},{"$f":"SUMIFS(영업이익[당기 판매 비율],영업이익[수익 유형],\"영업 이익\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(영업이익[전기 대비 변동 비율],영업이익[수익 유형],\"영업 이익\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(영업이익[예산 변동 비율],영업이익[수익 유형],\"영업 이익\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 판매 비용  [K]",{"$f":"SUMIFS(영업이익[전기],영업이익[수익 유형],\"판매 비용\")","v":0},{"$f":"SUMIFS(영업이익[예산],영업이익[수익 유형],\"판매 비용\")","v":0},{"$f":"SUMIFS(영업이익[당기],영업이익[수익 유형],\"판매 비용\")","v":0},{"$f":"SUMIFS(영업이익[당기 판매 비율],영업이익[수익 유형],\"판매 비용\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(영업이익[전기 대비 변동 비율],영업이익[수익 유형],\"판매 비용\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(영업이익[예산 변동 비율],영업이익[수익 유형],\"판매 비용\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 판매 및 마케팅 비용  [M]",{"$f":"SUMIFS(OperatingExpenses[전기],OperatingExpenses[경비 유형],\"판매 및 마케팅\")","v":0},{"$f":"SUMIFS(OperatingExpenses[예산],OperatingExpenses[경비 유형],\"판매 및 마케팅\")","v":0},{"$f":"SUMIFS(OperatingExpenses[당기],OperatingExpenses[경비 유형],\"판매 및 마케팅\")","v":0},{"$f":"SUMIFS(OperatingExpenses[당기 판매 비율],OperatingExpenses[경비 유형],\"판매 및 마케팅\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[전기 대비 변동 비율],OperatingExpenses[경비 유형],\"판매 및 마케팅\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[예산 변동 비율],OperatingExpenses[경비 유형],\"판매 및 마케팅\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 연구 개발 비용  [N]",{"$f":"SUMIFS(OperatingExpenses[전기],OperatingExpenses[경비 유형],\"연구 개발\")","v":0},{"$f":"SUMIFS(OperatingExpenses[예산],OperatingExpenses[경비 유형],\"연구 개발\")","v":0},{"$f":"SUMIFS(OperatingExpenses[당기],OperatingExpenses[경비 유형],\"연구 개발\")","v":0},{"$f":"SUMIFS(OperatingExpenses[당기 판매 비율],OperatingExpenses[경비 유형],\"연구 개발\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[전기 대비 변동 비율],OperatingExpenses[경비 유형],\"연구 개발\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[예산 변동 비율],OperatingExpenses[경비 유형],\"연구 개발\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 일반 관리 비용  [O]",{"$f":"SUMIFS(OperatingExpenses[전기],OperatingExpenses[경비 유형],\"일반 관리\")","v":0},{"$f":"SUMIFS(OperatingExpenses[예산],OperatingExpenses[경비 유형],\"일반 관리\")","v":0},{"$f":"SUMIFS(OperatingExpenses[당기],OperatingExpenses[경비 유형],\"일반 관리\")","v":0},{"$f":"SUMIFS(OperatingExpenses[당기 판매 비율],OperatingExpenses[경비 유형],\"일반 관리\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[전기 대비 변동 비율],OperatingExpenses[경비 유형],\"일반 관리\")","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIFS(OperatingExpenses[예산 변동 비율],OperatingExpenses[경비 유형],\"일반 관리\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 기타 운영 비용 [P]",{"$f":"OperatingExpenses[[#Totals],[전기]]-SUM(C9:C11)","v":0},{"$f":"OperatingExpenses[[#Totals],[예산]]-SUM(D9:D11)","v":0},{"$f":"OperatingExpenses[[#Totals],[당기]]-SUM(E9:E11)","v":0},{"$f":"OperatingExpenses[[#Totals],[당기 판매 비율]]-SUM(F9:F11)","v":{"v":0,"d":"0.00%"}},{"$f":"OperatingExpenses[[#Totals],[전기 대비 변동 비율]]-SUM(G9:G11)","v":{"v":0,"d":"0.00%"}},{"$f":"OperatingExpenses[[#Totals],[예산 변동 비율]]-SUM(H9:H11)","v":{"v":0,"d":"0.00%"}}]
[null,"기타 수입  [S]",{"$f":"수입[[#Totals],[전기]]","v":0},{"$f":"수입[[#Totals],[예산]]","v":0},{"$f":"수입[[#Totals],[당기]]","v":0},{"$f":"수입[[#Totals],[당기 판매 비율]]","v":{"v":0,"d":"0.00%"}},{"$f":"수입[[#Totals],[전기 대비 변동 비율]]","v":{"v":0,"d":"0.00%"}},{"$f":"수입[[#Totals],[예산 변동 비율]]","v":{"v":0,"d":"0.00%"}}]
[null,"원천징수  [T]",{"$f":"세금[[#Totals],[전기]]","v":0},{"$f":"세금[[#Totals],[예산]]","v":0},{"$f":"세금[[#Totals],[당기]]","v":0},{"$f":"세금[[#Totals],[당기 판매 비율]]","v":{"v":0,"d":"0.00%"}},{"$f":"세금[[#Totals],[전기 대비 변동 비율]]","v":{"v":0,"d":"0.00%"}},{"$f":"세금[[#Totals],[예산 변동 비율]]","v":{"v":0,"d":"0.00%"}}]
[]
[null,"매출 총 이익  [L=J-K]",{"$f":"IFERROR(C7-C8,\"-\")","v":0},{"$f":"IFERROR(D7-D8,\"-\")","v":0},{"$f":"IFERROR(Total_Sales_Revenue-Total_Cost_Sales,\"-\")","v":0},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Total_Gross_Profit/Total_Sales_Revenue),\"-\")","v":"0.00%"},{"$f":"IFERROR(IF(C16=Total_Gross_Profit,0,IF(Total_Gross_Profit>C16,ABS((Total_Gross_Profit/C16)-1),IF(AND(Total_Gross_Profit<C16,C16<0),-((Total_Gross_Profit/C16)-1),(Total_Gross_Profit/C16)-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(D16=Total_Gross_Profit,0,IF(Total_Gross_Profit>D16,ABS((Total_Gross_Profit/D16)-1),IF(AND(Total_Gross_Profit<D16,D16<0),-((Total_Gross_Profit/D16)-1),(Total_Gross_Profit/D16)-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 운영 비용  [Q=M+N+O+P]",{"$f":"IFERROR(C9+C10+C11+C12,\"-\")","v":0},{"$f":"IFERROR(D9+D10+D11+D12,\"-\")","v":0},{"$f":"IFERROR(Total_Sales_and_Marketing+Total_Research_and_Development+Total_General_and_Administrative+Total_Other_Expenses,\"-\")","v":0},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Total_Operating_Expenses/Total_Sales_Revenue),\"-\")","v":"0.00%"},{"$f":"IFERROR(IF(C17=Total_Operating_Expenses,0,IF(Total_Operating_Expenses>C17,ABS((Total_Operating_Expenses/C17)-1),IF(AND(Total_Operating_Expenses<C17,C17<0),-((Total_Operating_Expenses/C17)-1),(Total_Operating_Expenses/C17)-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(D17=Total_Operating_Expenses,0,IF(Total_Operating_Expenses>D17,ABS((Total_Operating_Expenses/D17)-1),IF(AND(Total_Operating_Expenses<D17,D17<0),-((Total_Operating_Expenses/D17)-1),(Total_Operating_Expenses/D17)-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"운영 소득  [R=L-Q]",{"$f":"IFERROR(C16-C17,\"-\")","v":0},{"$f":"IFERROR(D16-D17,\"-\")","v":0},{"$f":"IFERROR(Total_Gross_Profit-Total_Operating_Expenses,\"-\")","v":0},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Total_Income_Operations/Total_Sales_Revenue),\"-\")","v":"0.00%"},{"$f":"IFERROR(IF(C18=Total_Income_Operations,0,IF(Total_Income_Operations>C18,ABS((Total_Income_Operations/C18)-1),IF(AND(Total_Income_Operations<C18,C18<0),-((Total_Income_Operations/C18)-1),(Total_Income_Operations/C18)-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(D18=Total_Income_Operations,0,IF(Total_Income_Operations>D18,ABS((Total_Income_Operations/D18)-1),IF(AND(Total_Income_Operations<D18,D18<0),-((Total_Income_Operations/D18)-1),(Total_Income_Operations/D18)-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"순이익  [U=R+S-T]",{"$f":"IFERROR(C18+C13-C14,\"-\")","v":0},{"$f":"IFERROR(D18+D13-D14,\"-\")","v":0},{"$f":"Total_Income_Operations+Total_Other_Income-Total_Taxes","v":0},{"$f":"IFERROR(IF(Total_Sales_Revenue=0,\"0.00%\",Net_Profit/Total_Sales_Revenue),\"-\")","v":"0.00%"},{"$f":"IFERROR(IF(C19=Net_Profit,0,IF(Net_Profit>C19,ABS((Net_Profit/C19)-1),IF(AND(Net_Profit<C19,C19<0),-((Net_Profit/C19)-1),(Net_Profit/C19)-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(D19=Net_Profit,0,IF(Net_Profit>D19,ABS((Net_Profit/D19)-1),IF(AND(Net_Profit<D19,D19<0),-((Net_Profit/D19)-1),(Net_Profit/D19)-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]

{"sheet":"매출","index":1,"n_rows":13,"n_cols":9,"rows_kept":13,"merged":[[0,7,2,8]]}
[null,{"$f":"Workbook_Title","v":"손익 계산서"}]
[null,{"$f":"회사_이름","v":"회사 이름"},"000s에 명시됨"]
[null,"영업 이익",{"$f":"IFERROR(영업_이익,\"-\")","v":0}]
[null,"수익 유형","설명","전기","예산","당기","당기 판매 비율","전기 대비 변동 비율","예산 변동 비율"]
[null,"영업 이익","제품/서비스 1",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"영업 이익","제품/서비스 2",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"영업 이익","제품/서비스 3",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"영업 이익","제품/서비스 4",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"판매 비용","제품/서비스 1",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"판매 비용","제품/서비스 2",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"판매 비용","제품/서비스 3",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"판매 비용","제품/서비스 4",{"$nulls":3},{"$f":"IFERROR(IF(영업이익[[#Totals],[당기]]=0,\"-\",영업이익[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(영업이익[[#This Row],[전기]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[전기]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[전기]],영업이익[[#This Row],[전기]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(영업이익[[#This Row],[예산]]=영업이익[[#This Row],[당기]],0,IF(영업이익[[#This Row],[당기]]>영업이익[[#This Row],[예산]],ABS((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),IF(AND(영업이익[[#This Row],[당기]]<영업이익[[#This Row],[예산]],영업이익[[#This Row],[예산]]<0),-((영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1),(영업이익[[#This Row],[당기]]/영업이익[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 영업 이익",null,{"$f":"SUBTOTAL(109,영업이익[전기])","v":0},{"$f":"SUBTOTAL(109,영업이익[예산])","v":0},{"$f":"SUBTOTAL(109,영업이익[당기])","v":0},{"$f":"SUBTOTAL(109,영업이익[당기 판매 비율])","v":{"v":0,"d":"0.00%"}},{"$f":"SUBTOTAL(109,영업이익[전기 대비 변동 비율])","v":{"v":0,"d":"0.00%"}},{"$f":"SUBTOTAL(109,영업이익[예산 변동 비율])","v":{"v":0,"d":"0.00%"}}]

{"sheet":"수입","index":2,"n_rows":7,"n_cols":9,"rows_kept":7,"merged":[[0,7,2,8]]}
[null,{"$f":"Workbook_Title","v":"손익 계산서"}]
[null,{"$f":"회사_이름","v":"회사 이름"},"000s에 명시됨"]
[null,"수입",{"$f":"IFERROR(수입[[#Totals],[당기]],\"-\")","v":0}]
[null,"수입 유형","설명","전기","예산","당기","당기 판매 비율","전기 대비 변동 비율","예산 변동 비율"]
[null,"수입","기타 수입",{"$nulls":3},{"$f":"IFERROR(IF(영업_이익=0,\"-\",수입[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(수입[[#This Row],[전기]]=수입[[#This Row],[당기]],0,IF(수입[[#This Row],[당기]]>수입[[#This Row],[전기]],ABS((수입[[#This Row],[당기]]/수입[[#This Row],[전기]])-1),IF(AND(수입[[#This Row],[당기]]<수입[[#This Row],[전기]],수입[[#This Row],[전기]]<0),-((수입[[#This Row],[당기]]/수입[[#This Row],[전기]])-1),(수입[[#This Row],[당기]]/수입[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(수입[[#This Row],[예산]]=수입[[#This Row],[당기]],0,IF(수입[[#This Row],[당기]]>수입[[#This Row],[예산]],ABS((수입[[#This Row],[당기]]/수입[[#This Row],[예산]])-1),IF(AND(수입[[#This Row],[당기]]<수입[[#This Row],[예산]],수입[[#This Row],[예산]]<0),-((수입[[#This Row],[당기]]/수입[[#This Row],[예산]])-1),(수입[[#This Row],[당기]]/수입[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[{"$nulls":6},{"$f":"IFERROR(IF(영업_이익=0,\"-\",수입[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(수입[[#This Row],[전기]]=수입[[#This Row],[당기]],0,IF(수입[[#This Row],[당기]]>수입[[#This Row],[전기]],ABS((수입[[#This Row],[당기]]/수입[[#This Row],[전기]])-1),IF(AND(수입[[#This Row],[당기]]<수입[[#This Row],[전기]],수입[[#This Row],[전기]]<0),-((수입[[#This Row],[당기]]/수입[[#This Row],[전기]])-1),(수입[[#This Row],[당기]]/수입[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(수입[[#This Row],[예산]]=수입[[#This Row],[당기]],0,IF(수입[[#This Row],[당기]]>수입[[#This Row],[예산]],ABS((수입[[#This Row],[당기]]/수입[[#This Row],[예산]])-1),IF(AND(수입[[#This Row],[당기]]<수입[[#This Row],[예산]],수입[[#This Row],[예산]]<0),-((수입[[#This Row],[당기]]/수입[[#This Row],[예산]])-1),(수입[[#This Row],[당기]]/수입[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"총 판매 수입",null,{"$f":"SUBTOTAL(109,수입[전기])","v":0},{"$f":"SUBTOTAL(109,수입[예산])","v":0},{"$f":"SUBTOTAL(109,수입[당기])","v":0},{"$f":"SUBTOTAL(109,수입[당기 판매 비율])","v":{"v":0,"d":"0.00%"}},{"$f":"SUBTOTAL(109,수입[전기 대비 변동 비율])","v":{"v":0,"d":"0.00%"}},{"$f":"SUBTOTAL(109,수입[예산 변동 비율])","v":{"v":0,"d":"0.00%"}}]

{"sheet":"경비","index":3,"n_rows":25,"n_cols":9,"rows_kept":25,"merged":[[0,7,2,8]]}
[null,{"$f":"Workbook_Title","v":"손익 계산서"}]
[null,{"$f":"회사_이름","v":"회사 이름"},"000s에 명시됨"]
[null,"영업 비용",{"$f":"IFERROR(OperatingExpenses[[#Totals],[당기]],\"-\")","v":0}]
[null,"경비 유형","설명","전기","예산","당기","당기 판매 비율","전기 대비 변동 비율","예산 변동 비율"]
[null,"판매 및 마케팅","광고",{"$nulls":3},{"$f":"IFERROR(IF(영업_이익=0,\"-\",OperatingExpenses[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[전기]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[전기]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[전기]],OperatingExpenses[[#This Row],[전기]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[예산]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[예산]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[예산]],OperatingExpenses[[#This Row],[예산]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"판매 및 마케팅","직접 마케팅",{"$nulls":3},{"$f":"IFERROR(IF(영업_이익=0,\"-\",OperatingExpenses[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[전기]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[전기]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[전기]],OperatingExpenses[[#This Row],[전기]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[예산]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[예산]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[예산]],OperatingExpenses[[#This Row],[예산]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
[null,"판매 및 마케팅","기타 비용(명시)",{"$nulls":3},{"$f":"IFERROR(IF(영업_이익=0,\"-\",OperatingExpenses[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[전기]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[전기]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[전기]],OperatingExpenses[[#This Row],[전기]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[예산]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[예산]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[예산]],OperatingExpenses[[#This Row],[예산]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
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[null,"일반 관리","급여",{"$nulls":3},{"$f":"IFERROR(IF(영업_이익=0,\"-\",OperatingExpenses[당기]/영업_이익),\"-\")","v":"-"},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[전기]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[전기]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[전기]],OperatingExpenses[[#This Row],[전기]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[전기]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}},{"$f":"IFERROR(IF(OperatingExpenses[[#This Row],[예산]]=OperatingExpenses[[#This Row],[당기]],0,IF(OperatingExpenses[[#This Row],[당기]]>OperatingExpenses[[#This Row],[예산]],ABS((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),IF(AND(OperatingExpenses[[#This Row],[당기]]<OperatingExpenses[[#This Row],[예산]],OperatingExpenses[[#This Row],[예산]]<0),-((OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1),(OperatingExpenses[[#This Row],[당기]]/OperatingExpenses[[#This Row],[예산]])-1))),\"-\")","v":{"v":0,"d":"0.00%"}}]
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