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{"sheet":"說明","index":0,"n_rows":49,"n_cols":9,"rows_kept":49,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,7],[4,0,4,7],[3,1,3,7],[5,1,5,7],[6,1,6,7],[7,1,7,7],[8,0,8,5],[9,1,9,7],[22,1,22,7],[11,1,11,7],[12,1,12,7],[13,1,13,7],[21,1,21,7],[10,0,10,7]]}
["損益方案預測",null,null,null,null,null,null,null," "]
[]
["操作指引："]
[null,"您可按垂直捲軸，依序往下捲動各項內容，或依您所需選按各項按鈕。"]
["模式目的："]
[null,"(1).根據歷史損益表，編制未來各種狀況下之損益預測。"]
[null,"(2).匯總各項損益預測結果。"]
[null,"(3).依損益狀況預測者之不同，彙編樞紐分析表。"]
["應用時機："]
[null,"針對未來各種可能方案進行預測及規劃分析。"]
["模式內容："]
[null,"(1).在『分析藍本』工作表中，根據預測狀況，置放過去及未來各期"]
[null,"     損益預測資料。"]
[null,"(2).使用『分析藍本』，設定三種狀況："]
[]
[null,null,"狀況","樂觀狀況","穩定狀況","最劣狀況"]
[null,null,"通貨膨脹率",0.01,0.08,0.12]
[null,null,"成長率",0.15,0.1,0.1]
[null,null,"利率",0.05,0.12,0.15]
[null,null,"所得稅率",0.27,0.34,0.4]
[]
[null,"(3).顯示及彙總上述三種狀況之預測結果。"]
[null,"(4).分析藍本中各項參照名稱之位置如下："]
[]
[null,null,"九一年淨利","=分析藍本!$C$33"]
[null,null,"九二年淨利","=分析藍本!$D$33"]
[null,null,"九三年淨利","=分析藍本!$E$33"]
[null,null,"大陸團","=分析藍本!$C$15"]
[null,null,"日韓團","=分析藍本!$C$13"]
[null,null,"水電費用","=分析藍本!$C$28"]
[null,null,"成長率","=分析藍本!$F$6"]
[null,null,"收入合計","=分析藍本!$C$17"]
[null,null,"利率","=分析藍本!$F$7"]
[null,null,"房租費用","=分析藍本!$C$25"]
[null,null,"所得稅率","=分析藍本!$F$8"]
[null,null,"狀況","=分析藍本!$F$4"]
[null,null,"保險費用","=分析藍本!$C$27"]
[null,null,"建築物折舊費用","=分析藍本!$C$26"]
[null,null,"研究發展費用","=分析藍本!$C$21"]
[null,null,"美加團","=分析藍本!$C$16"]
[null,null,"紐澳團","=分析藍本!$C$14"]
[null,null,"淨利合計數","=分析藍本!$F$33"]
[null,null,"通貨膨脹率","=分析藍本!$F$5"]
[null,null,"廣告費用","=分析藍本!$C$20"]
[null,null,"營業費用合計","=分析藍本!$C$29"]
[null,null,"薪資費用","=分析藍本!$C$23"]
[null,null,"雜項費用","=分析藍本!$C$22"]
[null,null,"證照費用","=分析藍本!$C$24"]
[null,null,"假設方案","=分析藍本!$F$4:$F$8"]

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[]
[]
[null,null,null,null,"假設:"]
[null,"快樂旅行社",null,null,"狀況","最佳狀況"]
[null,"損益預測表",null,null,"通貨膨脹率",0.01]
[null,"2005年 ~2007年",null,null,"成長率",0.15]
[null,null,null,null,"利率",0.05]
[null,null,null,null,"所得稅率",0.27]
[]
[]
[]
[null,"收入","2005年","2006年","2007年","各年合計"]
[null,"日韓團",850000,{"$f":"C13*(1+成長率)","v":977499.99999999988},1124124.9999999998,{"$f":"SUM(C13:E13)","v":2951625}]
[null,"紐澳團",680000,781999.99999999988,899299.99999999977,{"$f":"SUM(C14:E14)","v":2361300}]
[null,"大陸團",270000,310500,357075,{"$f":"SUM(C15:E15)","v":937575}]
[null,"美加團",84400,97059.999999999985,111618.99999999997,{"$f":"SUM(C16:E16)","v":293079}]
[null,"收入合計",{"$f":"SUM(C13:C16)","v":1884400},{"$f":"SUM(D13:D16)","v":2167059.9999999995},{"$f":"SUM(E13:E16)","v":2492118.9999999995},{"$f":"SUM(C17:E17)","v":6543578.9999999991}]
[]
[null,"營業費用"]
[null,"廣告費用",94500,{"$f":"C20*(1+ 通貨膨脹率)","v":95445},{"$f":"D20*(1+ 通貨膨脹率)","v":96399.45},{"$f":"SUM(C20:E20)","v":286344.45}]
[null,"研究發展費用",77800,{"$f":"C21*(1+ 通貨膨脹率)","v":78578},90200,246578]
[null,"雜項費用",69400,{"$f":"C22*(1+ 通貨膨脹率)","v":70094},80160,219654]
[null,"薪資費用",{"$f":"SUM(C20:C22)","v":241700},{"$f":"C23*(1+ 通貨膨脹率)","v":244117},{"$f":"D23*(1+ 通貨膨脹率)","v":246558.17},732375.17]
[null,"證照費用",17400,{"$f":"C24*(1+ 通貨膨脹率)","v":17574},{"$f":"D24*(1+ 通貨膨脹率)","v":17749.740000000002},52723.740000000005]
[null,"房租費用",188440,{"$f":"C25*(1+ 通貨膨脹率)","v":190324.4},{"$f":"D25*(1+ 通貨膨脹率)","v":192227.644},570992.04399999999]
[null,"建築物折舊費用",6400,{"$f":"C26*(1+利率)","v":6720},{"$f":"D26*(1+利率)","v":7056},20176]
[null,"保險費用",12670,{"$f":"C27*(1+ 通貨膨脹率)","v":12796.7},{"$f":"D27*(1+ 通貨膨脹率)","v":12924.667000000001},38391.366999999998]
[null,"水電費用",14100,{"$f":"C28*(1+ 通貨膨脹率)","v":14241},{"$f":"D28*(1+ 通貨膨脹率)","v":14383.41},42724.41]
[null,"營業費用合計",{"$f":"SUM(C23:C28)","v":480710},{"$f":"SUM(D23:D28)","v":485773.10000000003},{"$f":"SUM(E23:E28)","v":490899.63099999999},1457382.7310000001]
[]
[null,"稅前淨利",{"$f":"C17-C29","v":1403690},{"$f":"D17-D29","v":1681286.8999999994},{"$f":"E17-E29","v":2001219.3689999995},{"$f":"SUM(C31:E31)","v":5086196.2689999994}]
[null,"所得稅",{"$f":"所得稅率*C31","v":378996.30000000005},{"$f":"所得稅率*D31","v":453947.46299999987},{"$f":"所得稅率*E31","v":540329.22962999984},{"$f":"SUM(C32:E32)","v":1373272.9926299998}]
[null,"淨利",{"$f":"C31-C32","v":1024693.7},{"$f":"D31-D32","v":1227339.4369999995},{"$f":"E31-E32","v":1460890.1393699995},{"$f":"SUM(九一年淨利:九三年淨利)","v":3712923.2763699987}]