{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["變動成本","固定成本"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

{"sheet":"變動成本","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,1,0,2]]}
[null,"損益兩平分析",null," "]
[null,"變動成本","成本百分比"," "]
[null,"已售出貨物成本",{"v":0.25,"d":"25.0%"}]
[null,"庫存",{"v":0.12,"d":"12.0%"}]
[null,"原料",{"v":0.05,"d":"5.0%"}]
[null,"直接人工 (包括薪資稅)",{"v":0.3,"d":"30.0%"}]
[null,"總計",{"$f":"SUBTOTAL(109,變動成本[成本百分比])","v":{"v":0.72,"d":"72.0%"}}]

{"sheet":"固定成本","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"損益兩平分析",null," "]
[null,"固定成本","成本"]
[null,"薪資 (包括薪資稅)",{"v":100000,"d":"NT$100,000"}]
[null,"辦公室用品",{"v":10000,"d":"NT$10,000"}]
[null,"維修和保養",{"v":1000,"d":"NT$1,000"}]
[null,"廣告",{"v":15000,"d":"NT$15,000"}]
[null,"車資、送貨和差旅"]
[null,"會計和法律"]
[null,"房租",{"v":20000,"d":"NT$20,000"}]
[null,"電話"]
[null,"公用事業",{"v":5000,"d":"NT$5,000"}]
[null,"保險",{"v":2000,"d":"NT$2,000"}]
[null,"稅金 (不動產等)"]
[null,"利息"]
[null,"折舊"]
[null,"其他 (請載明)"]
[null,"其他支出",{"v":5000,"d":"NT$5,000"}]
[null,"債務償還的本金部分"]
[null,"業主往來",{"v":50000,"d":"NT$50,000"}]
[null,"總計",{"$f":"SUBTOTAL(109,固定成本[成本])","v":{"v":208000,"d":"NT$208,000"}}]
[]
[null,"損益兩平銷售量",{"$f":"SUM(固定成本[])/(1-SUM(變動成本[]))","v":{"v":742857.1428571428,"d":"NT$742,857"}}]