{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["開始","資產負債表","與前一年同期相比圖表"],"not_rendered":{"charts":2},"unopened":[{"sheet":"與前一年同期相比圖表","index":2,"reason":"not_a_worksheet"}],"read":"whole","date_system":"1900"}

{"sheet":"開始","index":0,"n_rows":8,"n_cols":2,"rows_kept":8}
[null,"關於此範本"]
[null,"使用此活頁簿來追蹤資產總計、負債、擁有者權益和餘額。"]
[null,"在資產負債表工作表中相關的資料表中輸入資產和負債。"]
[null,"將會自動計算流動資產、固定和其他資產總計、流動和長期負債總計、擁有者權益和餘額總計。"]
[null,"與前一年同期相比圖表會在其他工作表中自動更新。"]
[null,"附註： "]
[null,"在資產負債表工作表的欄 A 中，以及在與前一年同期相比圖表工作表的儲存格 A1 中，已提供額外的指示。此文字已刻意隱藏。若要移除文字，請選取欄 A 或儲存格 A1，然後選取 [刪除]。若要取消隱藏文字，請選取欄 A 或儲存格 A1，然後變更字型色彩。"]
[null,"若要深入了解「資產負債表」工作表中的表格，請在表格內按 SHIFT 並按 F10，選取 [表格] 選項，然後選取 [替代文字]。"]

{"sheet":"資產負債表","index":1,"n_rows":49,"n_cols":4,"rows_kept":49,"merged":[[0,1,1,2],[0,3,1,3]]}
["在此工作表中建立資產負債表。有關如何使用此工作表的實用指示位於此欄的儲存格中。按向下箭號以開始。","貴公司名稱",null,"資產負債表"]
["在右側儲存格中輸入公司名稱。此工作表的標題在儲存格 D1 中。下一個指示位於儲存格 A4。"]
[]
["資產標籤在右側儲存格中。","資產"]
["在「流動資產」表格中輸入詳細資料，從右側的儲存格開始。下一個指示位於儲存格 A14。","流動資產：","前一年","本年度"]
[null,"現金",0,0]
[null,"投資",0,0]
[null,"存貨",0,0]
[null,"應收帳款",0,0]
[null,"預付費用",0,0]
[null,"其他",0,0]
[null,"流動資產總計",{"$f":"SUBTOTAL(109,流動資產[前一年])","v":0},{"$f":"SUBTOTAL(109,流動資產[本年度])","v":0}]
[]
["在「固定資產」表格中輸入詳細資料，從右側的儲存格開始。下一個指示位於儲存格 A21。","固定資產：","前一年","本年度"]
[null,"財產和設備",0,0]
[null,"租賃資產改良",0,0]
[null,"股權和其他投資",0,0]
[null,"減累積折舊",0,0]
[null,"固定資產總計",{"$f":"SUBTOTAL(109,固定資產[前一年])","v":0},{"$f":"SUBTOTAL(109,固定資產[本年度])","v":0}]
[]
["在「其他資產」表格中輸入詳細資料，從右側的儲存格開始。下一個指示位於儲存格 A25。","其他資產：","前一年","本年度"]
[null,"商譽",0,0]
[null,"其他資產總計",{"$f":"SUBTOTAL(109,其他資產[前一年])","v":0},{"$f":"SUBTOTAL(109,其他資產[本年度])","v":0}]
[]
["前一年的資產總計會自動計算在儲存格 C25，而本年度的資產總計則在儲存格 D25 中。下一個指示在儲存格 A27。","資產總計",{"$f":"其他資產[[#Totals],[前一年]]+固定資產[[#Totals],[前一年]]+流動資產[[#Totals],[前一年]]","v":0},{"$f":"其他資產[[#Totals],[本年度]]+固定資產[[#Totals],[本年度]]+流動資產[[#Totals],[本年度]]","v":0}]
[]
["負債及擁有者權益標籤位於右側的儲存格。","負債及擁有者權益"]
["在「流動負債」表格中輸入詳細資料，從右側的儲存格開始。下一個指示位於儲存格 A37。","流動負債：","前一年","本年度"]
[null,"應付帳款",0,0]
[null,"應計工資",0,0]
[null,"應計補償金",0,0]
[null,"應付所得稅",0,0]
[null,"預收收入",0,0]
[null,"其他",0,0]
[null,"流動負債總計",{"$f":"SUBTOTAL(109,流動負債[前一年])","v":0},{"$f":"SUBTOTAL(109,流動負債[本年度])","v":0}]
[]
["在「長期負債」表格中輸入詳細資料，從右側的儲存格開始。下一個指示位於儲存格 A41。","長期負債：","前一年","本年度"]
[null,"應付抵押借款",0,0]
[null,"長期負債總計",{"$f":"SUBTOTAL(109,長期負債[前一年])","v":0},{"$f":"SUBTOTAL(109,長期負債[本年度])","v":0}]
[]
["在「擁有者權益」表格中輸入詳細資料，從右側的儲存格開始。下一個指示位於儲存格 A46。","擁有者權益：","前一年","本年度"]
[null,"投資資本",0,0]
[null,"累計保留盈餘",0,0]
[null,"擁有者權益總計",{"$f":"SUBTOTAL(109,擁有者權益[前一年])","v":0},{"$f":"SUBTOTAL(109,擁有者權益[本年度])","v":0}]
[]
["前一年的負債及擁有者權益總計會自動計算在儲存格 C46，而本年度則在儲存格 D46 中。下一個指示在儲存格 A49。","負債及擁有者權益總計",{"$f":"擁有者權益[[#Totals],[前一年]]+長期負債[[#Totals],[前一年]]+流動負債[[#Totals],[前一年]]","v":0},{"$f":"擁有者權益[[#Totals],[本年度]]+長期負債[[#Totals],[本年度]]+流動負債[[#Totals],[本年度]]","v":0}]
[]
[]
["前一年餘額會自動計算在儲存格 C49，而本年度餘額則在儲存格 D49 中。","餘額",{"$f":"SUM(C25-C46)","v":0},{"$f":"SUM(D25-D46)","v":0}]