{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["每月預算摘要","收入","人事支出","營運支出"],"not_rendered":{"charts":1,"defined_names":14},"read":"whole","date_system":"1900"}

{"sheet":"每月預算摘要","index":0,"n_rows":17,"n_cols":5,"rows_kept":17,"merged":[[1,1,1,3],[1,4,1,5],[8,1,8,4]]}
[null,"公司名稱"]
[null,"每月預算",null,null,"日期"]
[]
[null,"預算總額","預估","實際","差額"]
[null,"收入",{"$f":"收入[[#Totals],[預估]]","v":{"v":63300,"d":"63,300.00"}},{"$f":"收入[[#Totals],[實際]]","v":{"v":57450,"d":"57,450.00"}},{"$f":"總計[[#This Row],[實際]]-總計[[#This Row],[預估]]","v":{"v":-5850,"d":"(5,850.00)"}}]
[null,"支出",{"$f":"營運支出[[#Totals],[預估]]+人事支出[[#Totals],[預估]]","v":{"v":54500,"d":"54,500.00"}},{"$f":"營運支出[[#Totals],[實際]]+人事支出[[#Totals],[實際]]","v":{"v":49630,"d":"49,630.00"}},{"$f":"總計[[#This Row],[實際]]-總計[[#This Row],[預估]]","v":{"v":-4870,"d":"(4,870.00)"}}]
[null,"餘額 (收入扣除支出)",{"$f":"C5-C6","v":{"v":8800,"d":"8,800.00"}},{"$f":"D5-D6","v":{"v":7820,"d":"7,820.00"}},{"$f":"總計[[#Totals],[實際]]-總計[[#Totals],[預估]]","v":{"v":-980,"d":"(980.00)"}}]
[]
[null,"此儲存格為 [預算總覽] 圖表。下方的 [前5大項支出] 表格會自動更新前 5 大項營運支出。"]
[null,"營運支出中最高的前 5 項為何？"]
[null,"支出","金額","支出百分比","減少 15%"]
[null,{"$f":"INDEX(營運支出[],MATCH(前5大項支出[[#This Row],[金額]],營運支出[前 5 大金額],0),1)","v":"保養及維修"},{"$f":"LARGE(營運支出[前 5 大金額],1)","v":{"v":4600.000012,"d":"4,600.00"}},{"$f":"前5大項支出[[#This Row],[金額]]/$D$6","v":{"v":0.09268587572033045,"d":"9.3%"}},{"$f":"前5大項支出[[#This Row],[金額]]*0.15","v":{"v":690.0000018000001,"d":"690.00"}}]
[null,{"$f":"INDEX(營運支出[],MATCH(前5大項支出[[#This Row],[金額]],營運支出[前 5 大金額],0),1)","v":"辦公室用品"},{"$f":"LARGE(營運支出[前 5 大金額],2)","v":{"v":4500.000024,"d":"4,500.00"}},{"$f":"前5大項支出[[#This Row],[金額]]/$D$6","v":{"v":0.09067096562562965,"d":"9.1%"}},{"$f":"前5大項支出[[#This Row],[金額]]*0.15","v":{"v":675.0000036,"d":"675.00"}}]
[null,{"$f":"INDEX(營運支出[],MATCH(前5大項支出[[#This Row],[金額]],營運支出[前 5 大金額],0),1)","v":"房租或貸款"},{"$f":"LARGE(營運支出[前 5 大金額],3)","v":{"v":4500.00001,"d":"4,500.00"}},{"$f":"前5大項支出[[#This Row],[金額]]/$D$6","v":{"v":0.0906709653435422,"d":"9.1%"}},{"$f":"前5大項支出[[#This Row],[金額]]*0.15","v":{"v":675.0000014999999,"d":"675.00"}}]
[null,{"$f":"INDEX(營運支出[],MATCH(前5大項支出[[#This Row],[金額]],營運支出[前 5 大金額],0),1)","v":"稅金"},{"$f":"LARGE(營運支出[前 5 大金額],4)","v":{"v":3200.000017,"d":"3,200.00"}},{"$f":"前5大項支出[[#This Row],[金額]]/$D$6","v":{"v":0.0644771311102156,"d":"6.4%"}},{"$f":"前5大項支出[[#This Row],[金額]]*0.15","v":{"v":480.00000255,"d":"480.00"}}]
[null,{"$f":"INDEX(營運支出[],MATCH(前5大項支出[[#This Row],[金額]],營運支出[前 5 大金額],0),1)","v":"廣告"},{"$f":"LARGE(營運支出[前 5 大金額],5)","v":{"v":2500.000021,"d":"2,500.00"}},{"$f":"前5大項支出[[#This Row],[金額]]/$D$6","v":{"v":0.05037275883538182,"d":"5.0%"}},{"$f":"前5大項支出[[#This Row],[金額]]*0.15","v":{"v":375.00000314999994,"d":"375.00"}}]
[null,"合計",{"$f":"SUBTOTAL(109,前5大項支出[金額])","v":{"v":19300.000084,"d":"19,300.00"}},{"$f":"SUBTOTAL(109,前5大項支出[支出百分比])","v":{"v":0.3888776966350997,"d":"38.9%"}},{"$f":"SUBTOTAL(109,前5大項支出[減少 15%])","v":{"v":2895.0000126,"d":"2,895.00"}}]

{"sheet":"收入","index":1,"n_rows":8,"n_cols":6,"rows_kept":8,"merged":[[1,1,1,3]]}
[null,{"$f":"公司_名稱","v":"公司名稱"}]
[null,{"$f":"預算_標題","v":"每月預算"}]
[]
[null,"收入","預估","實際","前 5 大金額","差額"]
[null,"淨銷售額",{"v":60000,"d":"60,000.00"},{"v":54000,"d":"54,000.00"},{"$f":"收入[[#This Row],[實際]]+(10^-6)*ROW(收入[[#This Row],[實際]])","v":{"v":54000.000005,"d":"54,000.00"}},{"$f":"收入[[#This Row],[實際]]-收入[[#This Row],[預估]]","v":{"v":-6000,"d":"(6,000.00)"}}]
[null,"利息收益",{"v":3000,"d":"3,000.00"},{"v":3000,"d":"3,000.00"},{"$f":"收入[[#This Row],[實際]]+(10^-6)*ROW(收入[[#This Row],[實際]])","v":{"v":3000.000006,"d":"3,000.00"}},{"$f":"收入[[#This Row],[實際]]-收入[[#This Row],[預估]]","v":{"v":0,"d":"0.00"}}]
[null,"資產銷售 (獲利/虧損)",{"v":300,"d":"300.00"},{"v":450,"d":"450.00"},{"$f":"收入[[#This Row],[實際]]+(10^-6)*ROW(收入[[#This Row],[實際]])","v":{"v":450.000007,"d":"450.00"}},{"$f":"收入[[#This Row],[實際]]-收入[[#This Row],[預估]]","v":{"v":150,"d":"150.00"}}]
[null,"收入總額",{"$f":"SUBTOTAL(109,收入[預估])","v":{"v":63300,"d":"63,300.00"}},{"$f":"SUBTOTAL(109,收入[實際])","v":{"v":57450,"d":"57,450.00"}},null,{"$f":"SUBTOTAL(109,收入[差額])","v":{"v":-5850,"d":"(5,850.00)"}}]

{"sheet":"人事支出","index":2,"n_rows":8,"n_cols":6,"rows_kept":8,"merged":[[1,1,1,3]]}
[null,{"$f":"公司_名稱","v":"公司名稱"}]
[null,{"$f":"預算_標題","v":"每月預算"}]
[]
[null,"人事支出","預估","實際","前 5 大金額","差額"]
[null,"薪資",{"v":9500,"d":"9,500.00"},{"v":9600,"d":"9,600.00"},{"$f":"人事支出[[#This Row],[實際]]+(10^-6)*ROW(人事支出[[#This Row],[實際]])","v":{"v":9600.000005,"d":"9,600.00"}},{"$f":"人事支出[[#This Row],[預估]]-人事支出[[#This Row],[實際]]","v":{"v":-100,"d":"(100.00)"}}]
[null,"員工津貼",{"v":4000,"d":"4,000.00"},{"v":0,"d":"0.00"},{"$f":"人事支出[[#This Row],[實際]]+(10^-6)*ROW(人事支出[[#This Row],[實際]])","v":{"v":6e-06,"d":"0.00"}},{"$f":"人事支出[[#This Row],[預估]]-人事支出[[#This Row],[實際]]","v":{"v":4000,"d":"4,000.00"}}]
[null,"佣金",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"人事支出[[#This Row],[實際]]+(10^-6)*ROW(人事支出[[#This Row],[實際]])","v":{"v":4500.000007,"d":"4,500.00"}},{"$f":"人事支出[[#This Row],[預估]]-人事支出[[#This Row],[實際]]","v":{"v":500,"d":"500.00"}}]
[null,"人事支出總額",{"$f":"SUBTOTAL(109,人事支出[預估])","v":{"v":18500,"d":"18,500.00"}},{"$f":"SUBTOTAL(109,人事支出[實際])","v":{"v":14100,"d":"14,100.00"}},null,{"$f":"SUBTOTAL(109,人事支出[差額])","v":{"v":4400,"d":"4,400.00"}}]

{"sheet":"營運支出","index":3,"n_rows":25,"n_cols":6,"rows_kept":25,"merged":[[1,1,1,3]]}
[null,{"$f":"公司_名稱","v":"公司名稱"}]
[null,{"$f":"預算_標題","v":"每月預算"}]
[]
[null,"營運支出","預估","實際","前 5 大金額","差額"]
[null,"公用事業費用",{"v":1400,"d":"1,400.00"},{"v":1385,"d":"1,385.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":1385.000005,"d":"1,385.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":15,"d":"15.00"}}]
[null,"利息",{"v":2000,"d":"2,000.00"},{"v":2200,"d":"2,200.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":2200.000006,"d":"2,200.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-200,"d":"(200.00)"}}]
[null,"呆帳",{"v":2000,"d":"2,000.00"},{"v":2000,"d":"2,000.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":2000.000007,"d":"2,000.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":0,"d":"0.00"}}]
[null,"折舊",{"v":1000,"d":"1,000.00"},{"v":1000,"d":"1,000.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":1000.000008,"d":"1,000.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":0,"d":"0.00"}}]
[null,"其他",{"v":1000,"d":"1,000.00"},{"v":750,"d":"750.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":750.000009,"d":"750.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":250,"d":"250.00"}}]
[null,"房租或貸款",{"v":4100,"d":"4,100.00"},{"v":4500,"d":"4,500.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":4500.00001,"d":"4,500.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-400,"d":"(400.00)"}}]
[null,"法律與稽核",{"v":1000,"d":"1,000.00"},{"v":800,"d":"800.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":800.000011,"d":"800.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":200,"d":"200.00"}}]
[null,"保養及維修",{"v":4500,"d":"4,500.00"},{"v":4600,"d":"4,600.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":4600.000012,"d":"4,600.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-100,"d":"(100.00)"}}]
[null,"保險",{"v":1300,"d":"1,300.00"},{"v":1275,"d":"1,275.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":1275.000013,"d":"1,275.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":25,"d":"25.00"}}]
[null,"配送成本",{"v":2000,"d":"2,000.00"},{"v":1500,"d":"1,500.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":1500.000014,"d":"1,500.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":500,"d":"500.00"}}]
[null,"現金折扣",{"v":1500,"d":"1,500.00"},{"v":2175,"d":"2,175.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":2175.000015,"d":"2,175.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-675,"d":"(675.00)"}}]
[null,"貨運與倉儲",{"v":900,"d":"900.00"},{"v":840,"d":"840.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":840.000016,"d":"840.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":60,"d":"60.00"}}]
[null,"稅金",{"v":3000,"d":"3,000.00"},{"v":3200,"d":"3,200.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":3200.000017,"d":"3,200.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-200,"d":"(200.00)"}}]
[null,"郵資",{"v":400,"d":"400.00"},{"v":350,"d":"350.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":350.000018,"d":"350.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":50,"d":"50.00"}}]
[null,"會費與訂閱費用",{"v":500,"d":"500.00"},{"v":525,"d":"525.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":525.000019,"d":"525.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-25,"d":"(25.00)"}}]
[null,"電話",{"v":250,"d":"250.00"},{"v":280,"d":"280.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":280.00002,"d":"280.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-30,"d":"(30.00)"}}]
[null,"廣告",{"v":3000,"d":"3,000.00"},{"v":2500,"d":"2,500.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":2500.000021,"d":"2,500.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":500,"d":"500.00"}}]
[null,"銷售費用",{"v":350,"d":"350.00"},{"v":400,"d":"400.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":400.000022,"d":"400.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":-50,"d":"(50.00)"}}]
[null,"辦公室用品",{"v":800,"d":"800.00"},{"v":750,"d":"750.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":750.000023,"d":"750.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":50,"d":"50.00"}}]
[null,"辦公室用品",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"營運支出[[#This Row],[實際]]+(10^-6)*ROW(營運支出[[#This Row],[實際]])","v":{"v":4500.000024,"d":"4,500.00"}},{"$f":"營運支出[[#This Row],[預估]]-營運支出[[#This Row],[實際]]","v":{"v":500,"d":"500.00"}}]
[null,"營運支出總額",{"$f":"SUBTOTAL(109,營運支出[預估])","v":{"v":36000,"d":"36,000.00"}},{"$f":"SUBTOTAL(109,營運支出[實際])","v":{"v":35530,"d":"35,530.00"}},null,{"$f":"SUBTOTAL(109,營運支出[差額])","v":{"v":470,"d":"470.00"}}]