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["Décompte de salaire"]
[null,"Cellules blanches à compléter"]
[null,null,null,null,"Taux :",2016]
[null,"Charges sociales",null,"Total","Employeur",null,"Employé",null,null,null,true]
[null,"  ./. Caisse de pens.",null,{"$f":"SUM(E5+G5) & \" %\"","v":"18 %"},10,"%",8,"%",null,null,{"$f":"IF(K4=TRUE,E7+J7,E7)","v":5.3449999999999998}]
[null,"  ./. Ass acc non prof",null,{"$f":"SUM(E6+G6) & \" %\"","v":"1.86 %"},0.4,"%",1.46,"%",null,null,{"$f":"IF(K4=TRUE,G7+J7,G7)","v":5.1849999999999996}]
[null,"./. AVS/AI/APG",null,{"$f":"SUM(E7+G7) & \" %\"","v":"10.41 %"},{"$f":"5.125+0.16","v":5.2850000000000001},"%",5.125,"%","PC familles",0.06,null,"%"]
[null,{"$f":"\"./. AC1 jusqu'à un gain de \"&I8","v":"./. AC1 jusqu'à un gain de 12350"},null,{"$f":"SUM(E8+G8) & \" %\"","v":"2.2 %"},1.1000000000000001,"%",1.1000000000000001,"%",12350,"max"]
[null,"  ./. AC2 solidarité",null,{"$f":"SUM(E9+G9) & \" %\"","v":"1 %"},0.5,"%",0.5,"%",100000,"max",null," = illimité"]
[null,null,null,null,"enfant < 16 ans",null,"apprenti, étudidant",null,null,null,{"$f":"IF(K4=TRUE,\"./. AVS/AI/APG/PCfam\",\"./. AVS/AI/APG\")","v":"./. AVS/AI/APG/PCfam"}]
[null,"Allocation par enfant",null,null,200,null,300]
[null,null,null,"dès 3ème + 170.-"]
[null,"LPP",null,{"$f":"\"annuel \"&F3","v":"annuel 2016"},{"$f":"\"mensuel \"&F3","v":"mensuel 2016"},null,0,null,0]
[null,"Seuil d'entrée",null,21150,{"$f":"D14/12","v":1762.5},null,{"$f":"E14","v":1762.5},null,{"$f":"E15-E14","v":293.75}]
[null,"Salaire assuré  minimum",null,24675,{"$f":"D15/12","v":2056.25},null,{"$f":"E15+(E15-E14)","v":2350},null,{"$f":"G22","v":7200}]
[null,"Salaire assuré maximum",null,84600,{"$f":"D16/12","v":7050},null,{"$f":"E16","v":7050},null,{"$f":"(D16-D15)/12","v":4993.75}]
[null,null,null,null,null,null,20000]
[]
[null,null,"Employé 1",null,"Employé 2",null,"Employé 3",null,"Employé 4"]
[null,"Nom, Prénom","Dupont Jean",null,"Cornaz Romain",null,"Bonzon Nathalie",null,"Dzanovic Damira"]
[null,"Age",16,null,35,null,54,null,46]
[null,"Salaire mensuel brut (yc gratifications)",680,null,4900,null,7200,null,12700,null,{"$f":"SUM(C22:J22)","v":25480}]
[null,"Nombre d'enfants < 16 ans",null,null,1,null,2]
[null,"Nombre d'enfants apprentis ou étudiants",null,null,null,null,1,null,2]
[null," + Participation à l'assurance maladie en Fr.",150]
[null," + Déplacements en km*",null,null,null,null,525,null,650]
[null," - Avances salaire, autres retenues",null,null,500]
[null,"Soumis à l' AVS (oui/non)","non",null,"oui",null,"oui",null,"oui"]
[null,"Soumis à la LPP (oui/non)","non",null,"oui",null,"oui",null,"oui"]
[]
[null,"*Frais de déplacements à fr.",0.8,"par km"]
[]
[]
[null,"Trouver les taux sur Internet : ","http://www.centrepatronal.ch/pages/index.php?page=fr/avs/employeur/taux"]
[null,null,"http://www.avs.vs.ch/siteAVS/Francais/cotisations_cot_cot_par.jsp"]
[]
[]
[]
[]
[]
[]
[null,null,null,"Version août 2007 - rév. 1.1.09 -  1.1.14 © Yvan Péguiron - www.infodidac.ch"]

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[]
["Exercice sur les salaires"]
[]
[null,"Renseignements généraux",null,null,null,null,null,null,null,null,null,null,null,"Plan comptable",null,null,null,null,"soldes"]
[null,null,null,null,null,null,null,null,"employeur",null,"employé",null,null,1010,null,"Poste",null,null,60000]
[null,{"$f":"IF('Données générales '!K4=TRUE,\"AVS/AI/APG/PCfam\",\"AVS/AI/APG\")","v":"AVS/AI/APG/PCfam"},null,null,null,null,null,null,{"$f":"'Données générales '!K5","v":5.3449999999999998},"%",{"$f":"'Données générales '!K6","v":5.1849999999999996},"%",null,2170,null,"Dettes AVS",null,null,{"$f":"INT('Données générales '!K22*'Données générales '!D7*3/100) * 100*-1","v":-7900}]
[null,{"$f":"\"AC1 jusqu'à \"&'Données générales '!I8&\" CHF\"","v":"AC1 jusqu'à 12350 CHF"},null,null,null,null,null,null,{"$f":"'Données générales '!E8","v":1.1000000000000001},"%",{"$f":"'Données générales '!G8","v":1.1000000000000001},"%",null,2175,null,"Dettes LPP",null,null,{"$f":"INT('Données générales '!K22 *'Données générales '!D5*2.5/100)*100*-1","v":-11400}]
[null,{"$f":"\"AC2 solid. de \"&'Données générales '!I8&\" à \"&'Données générales '!I9","v":"AC2 solid. de 12350 à 100000"},null,null,null,null,null,null,{"$f":"'Données générales '!E9","v":0.5},"%",{"$f":"'Données générales '!G9","v":0.5},"%",null,2180,null,"Dettes AF*"]
[null,"Deuxième pilier (LPP)",null,null,null,null,null,null,{"$f":"'Données générales '!E5","v":10},"%",{"$f":"'Données générales '!G5","v":8},"%",null,5200,null,"Salaires"]
[null,"Assurance accident prof.",null,null,null,null,null,null,{"$f":"'Données générales '!E6","v":0.4},"%",null,null,null,5270,null,"Ch. sociales"]
[null,"Assurance accident non prof.",null,null,null,null,null,null,null,null,{"$f":"'Données générales '!G6","v":1.46},"%",null,6700,null,"ACS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"* Caisse de compensation pour les allocations familiales."]
[null,"Information pour LPP"]
[null,"Salaire maximum assuré",null,null,null,null,null,null,{"$f":"'Données générales '!E16","v":7050},null,"mensuel"]
[null,"Déduction de coordination",null,null,null,null,null,null,{"$f":"'Données générales '!E15","v":2056.25},null,"mensuel"]
[null,"Seuil d'entrée",null,null,null,null,null,null,{"$f":"'Données générales '!E14","v":1762.5},null,"mensuel"]
[]
[null,"Informations complémentaires"]
[null,"    Les frais de déplacement sont remboursés à fr.",null,null,null,null,null,null,null,null,{"$f":"'Données générales '!C31","v":0.8},"le km."]
[null,"    Toutes les opérations de trésorerie sont effectuées par le compte jaune."]
[null,"    Allocation enfant fr.",null,null,null,{"$f":"'Données générales '!E11","v":200},null,null,"Allocation apprenti et étudiant fr.",null,null,null,null,null,{"$f":"'Données générales '!G11","v":300}]
[]
[null,"Travail demandé"]
[]
[null,"a) Etablir les fiches de salaires pour les employé(e)s ci-dessous :"]
[]
[null,"Nom",null,null,null,null,"Age","Salaire brut",null,"Participation ass. maladie",null,null,"Enfants",null,"Déplace.",null,"Avances de salaire"]
[null,null,null,null,null,null,null,null,null,null,null,null,"<16","16-25","en km"]
[null,{"$f":"'Données générales '!C20","v":"Dupont Jean"},null,null,null,null,{"$f":"'Données générales '!C$21","v":16},{"$f":"'Données générales '!C$22","v":680},null,{"$f":"'Données générales '!C$25","v":150},null,null,{"$f":"'Données générales '!C$23","v":0},{"$f":"'Données générales '!C$24","v":0},{"$f":"'Données générales '!C$26","v":0},null,{"$f":"'Données générales '!C$27","v":0}]
[null,{"$f":"'Données générales '!E20","v":"Cornaz Romain"},null,null,null,null,{"$f":"'Données générales '!E$21","v":35},{"$f":"'Données générales '!E$22","v":4900},null,{"$f":"'Données générales '!E$25","v":0},null,null,{"$f":"'Données générales '!E$23","v":1},{"$f":"'Données générales '!E$24","v":0},{"$f":"'Données générales '!E$26","v":0},null,{"$f":"'Données générales '!E$27","v":500}]
[null,{"$f":"'Données générales '!G20","v":"Bonzon Nathalie"},null,null,null,null,{"$f":"'Données générales '!G$21","v":54},{"$f":"'Données générales '!G$22","v":7200},null,{"$f":"'Données générales '!G$25","v":0},null,null,{"$f":"'Données générales '!G$23","v":2},{"$f":"'Données générales '!G$24","v":1},{"$f":"'Données générales '!G$26","v":525},null,{"$f":"'Données générales '!G$27","v":0}]
[null,{"$f":"'Données générales '!I20","v":"Dzanovic Damira"},null,null,null,null,{"$f":"'Données générales '!I$21","v":46},{"$f":"'Données générales '!I$22","v":12700},null,{"$f":"'Données générales '!I$25","v":0},null,null,{"$f":"'Données générales '!I$23","v":0},{"$f":"'Données générales '!I$24","v":2},{"$f":"'Données générales '!I$26","v":650},null,{"$f":"'Données générales '!I$27","v":0}]
[]
[]
[null,"b) Journaliser les opérations suivantes :"]
[]
[null,null,"1. L'entreprise paie la prime d'assurance accident pour le semestre à venir. "]
[null,null,null,"Calculer la prime sur un montant de fr.",null,null,null,null,null,null,null,{"$f":"'Données générales '!K22*6","v":152880}]
[]
[null,null,"2. Comptabiliser individuellement tous les salaires ci-dessus."]
[]
[null,null,"3. Comptabiliser, en groupant les salaires, les charges sociales à la charge de"]
[null,null,null,"l'entreprise. (Part patronale)"]
[]
[null,null,"4. Régler par poste les montants dus à l'AVS et à la Caisse de Pension"]
[]
[null,null,"5. Faire le décompte de l'allocation familiale pour le mois. "]
[null,null,null,"L'entreprise doit  2%  sur fr.",null,null,null,null,null,{"$f":"'Corrigé C et D '!E73","v":24800}]
[]
[null,null,null,"La différence, entre le montant dû et les allocations versées ce mois,"]
[null,null,null,"est soit payée à la caisse AF, soit remboursée par la caisse AF."]

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[null,"FICHE DE SALAIRE",null,null,null,null,"mois :",null,"Fiche A"]
[]
[]
[null,"Nom :",null,{"$f":"'Données générales '!C20","v":"Dupont Jean"}]
[null,"Avs no",null,null,null,null,null,null,"AVS o/n"]
[null,"Enfants < 16 ans",null,null,"16 - 25 ans",null,null,null,"LPP o/n"]
[]
[]
[null,null,"Décompte"]
[null,null,"Salaire déterminant AVS"]
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[null,null,"Allocations enfants"]
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[null,null,"Salaire brut"]
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[null,null,"Charges sociales",null,"totales",null,"à charge",null,"s/CHF"]
[null,null,"  ./. Caisse de pens.",null,{"$f":"'Données générales '!$E$5+'Données générales '!$G$5","v":18},"%",{"$f":"'Données générales '!$G$5","v":8},"%"]
[null,null,"  ./. Ass acc non prof",null,{"$f":"'Données générales '!$E$6+'Données générales '!$G$6","v":1.8599999999999999},"%",{"$f":"'Données générales '!$G$6","v":1.46},"%",null,null,null,{"$f":"SUM(K17:K19)","v":0}]
[null,null,{"$f":"'Données générales '!$K$10","v":"./. AVS/AI/APG/PCfam"},null,{"$f":"'Données générales '!$K$5+'Données générales '!$K$6","v":10.53},"%",{"$f":"'Données générales '!$K$6","v":5.1849999999999996},"%"]
[null,null,"  ./. AC",null,{"$f":"'Données générales '!$E$8+'Données générales '!$G$8","v":2.2000000000000002},"%",{"$f":"'Données générales '!$G$8","v":1.1000000000000001},"%",null,null,null,{"$f":"SUM(K19:K21)","v":0}]
[null,null,"  ./. AC solidarité",null,{"$f":"'Données générales '!$E$9+'Données générales '!$G$9","v":1},"%",{"$f":"'Données générales '!$G$9","v":0.5},"%"]
[null,null,"Autres déductions",null,null,null,null,null,null,null,"  -"]
[null,null,"Bonifications",null,"Assurance maladie",null,null,null,null,null," +"]
[]
[null,null,"Frais de déplacements",null,"Nb de km",null,"Tarif",null,"Forfait"]
[null,null,null,null,null,"km",{"$f":"'Données générales '!$C$31","v":0.8},"fr.",null,"fr."," +"]
[null,null,"Arrondi au fr. sup.",null,null,null,null,null,null,null,null,{"$f":"L28-(L14-L18-L22+L23+L26)","v":0}]
[null,null,"Montant net",null,null,null,null,null,null,null,"   Net :"]
[]
[]
[]
[]
[null,"FICHE DE SALAIRE",null,null,null,null,"mois :",null,"Fiche B"]
[]
[]
[null,"Nom :",null,{"$f":"'Données générales '!E20","v":"Cornaz Romain"}]
[null,"Avs no",null,null,null,null,null,null,"AVS o/n"]
[null,"Enfants < 16 ans",null,null,"16 - 25 ans",null,null,null,"LPP o/n"]
[]
[]
[null,null,"Décompte"]
[null,null,"Salaire déterminant AVS"]
[]
[null,null,"Allocations enfants"]
[]
[null,null,"Salaire brut"]
[]
[null,null,"Charges sociales",null,"totales",null,"à charge",null,"s/CHF"]
[null,null,"  ./. Caisse de pens.",null,{"$f":"'Données générales '!$E$5+'Données générales '!$G$5","v":18},"%",{"$f":"'Données générales '!$G$5","v":8},"%"]
[null,null,"  ./. Ass acc non prof",null,{"$f":"'Données générales '!$E$6+'Données générales '!$G$6","v":1.8599999999999999},"%",{"$f":"'Données générales '!$G$6","v":1.46},"%",null,null,null,{"$f":"SUM(K49:K51)","v":0}]
[null,null,{"$f":"'Données générales '!B7","v":"./. AVS/AI/APG"},null,{"$f":"'Données générales '!$K$5+'Données générales '!$K$6","v":10.53},"%",{"$f":"'Données générales '!$K$6","v":5.1849999999999996},"%"]
[null,null,"  ./. AC",null,{"$f":"'Données générales '!$E$8+'Données générales '!$G$8","v":2.2000000000000002},"%",{"$f":"'Données générales '!$G$8","v":1.1000000000000001},"%",null,null,null,{"$f":"SUM(K51:K53)","v":0}]
[null,null,"  ./. AC solidarité",null,{"$f":"'Données générales '!$E$9+'Données générales '!$G$9","v":1},"%",{"$f":"'Données générales '!$G$9","v":0.5},"%"]
[null,null,"Autres déductions",null,null,null,null,null,null,null,"  -"]
[null,null,"Bonifications",null,"Assurance maladie",null,null,null,null,null," +"]
[]
[null,null,"Frais de déplacements",null,"Nb de km",null,"Tarif",null,"Forfait"]
[null,null,null,null,null,"km",{"$f":"'Données générales '!$C$31","v":0.8},"fr.",null,"fr."," +"]
[null,null,"Arrondi au fr. sup.",null,null,null,null,null,null,null,null,{"$f":"L60-(L46-L50-L54+L55+L58)","v":0}]
[null,null,"Montant net",null,null,null,null,null,null,null,"   Net :"]

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[null,"FICHE DE SALAIRE",null,null,null,null,"mois :",null,"Fiche C"]
[]
[]
[null,"Nom :",null,{"$f":"'Données générales '!G20","v":"Bonzon Nathalie"}]
[null,"Avs no",null,null,null,null,null,null,"AVS o/n"]
[null,"Enfants < 16 ans",null,null,"16 - 25 ans",null,null,null,"LPP o/n"]
[]
[]
[null,null,"Décompte"]
[null,null,"Salaire déterminant AVS"]
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[null,null,"Allocations enfants"]
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[null,null,"Salaire brut"]
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[null,null,"Charges sociales",null,"totales",null,"à charge",null,"s/CHF"]
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[null,null,"Arrondi au fr. sup.",null,null,null,null,null,null,null,null,{"$f":"L60-(L46-L50-L54+L55+L58)","v":1.4999999999417923E-2},null,{"$f":"I53*(E53-G53)/100","v":1.75}]
[125,null,"Montant net",null,null,null,null,null,null,null,"   Net :",{"$f":"CEILING((L46-L50-L54+L55+L58),1)","v":12439},null,{"$f":"SUM(N57:N59)","v":816.41500000000008}]
[]
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[]
[]
[]
[]
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[]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"somme pat"]
[null,null,"Total cotisant AVS",null,{"$f":"'Corrigé A et B'!I19+'Corrigé A et B'!I51+'Corrigé C et D '!I19+'Corrigé C et D '!I51","v":24800},null,null,null,null,null,null,null,null,{"$f":"N60+N28+'Corrigé A et B'!N60+'Corrigé A et B'!N28","v":1596.2599999999998}]
[null,null,"Total cotisant AC1",null,{"$f":"SUM('Corrigé A et B'!I20+'Corrigé A et B'!I52+'Corrigé C et D '!I20+'Corrigé C et D '!I52)","v":24450}]
[null,null,"Total cotisant AC2",null,{"$f":"'Corrigé A et B'!I21+'Corrigé A et B'!I53+'Corrigé C et D '!I21+'Corrigé C et D '!I53","v":350}]
[null,null,"Total cotisant LPP",null,{"$f":"'Corrigé A et B'!I17+'Corrigé A et B'!I49+'Corrigé C et D '!I17+'Corrigé C et D '!I49","v":12831.25}]
[null,null,"Total allocations versées",null,{"$f":"'Corrigé A et B'!L12+'Corrigé A et B'!L44+'Corrigé C et D '!L44+'Corrigé C et D '!L12","v":1500}]

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[null,"Corrigé exercice sur les salaires",null,null,null,null,null,null,null,null,null,{"$f":"101-COUNTIF(L6:L117,\"\")","v":43}]
[null,"No","Compte à",null,null,null,"Libellé","Sommes à"]
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[null,"Ouv",1010,{"$f":"IF(C6>0,VLOOKUP(C6,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},9999,{"$f":"IF(E6>0,VLOOKUP(E6,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Contrepartie"},"Solde à nouveau",{"$f":"'Exercice à imprimer'!S5","v":60000},null,{"$f":"IF($L6=\"\",\"\",IF(C6=\"\",\"\",LOOKUP(C6,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},{"$f":"IF($L6=\"\",\"\",IF(E6=\"\",\"\",LOOKUP(E6,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":63},{"$f":"IF(SUM(H6:I6)=0,\"\",IF(H6=\"\",I6,H6))","v":60000},{"$f":"L6","v":60000}]
[null,null,9999,{"$f":"IF(C7>0,VLOOKUP(C7,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Contrepartie"},2170,{"$f":"IF(E7>0,VLOOKUP(E7,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"Solde à nouveau",null,{"$f":"'Exercice à imprimer'!S6*-1","v":7900},{"$f":"IF($L7=\"\",\"\",IF(C7=\"\",\"\",LOOKUP(C7,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":63},{"$f":"IF($L7=\"\",\"\",IF(E7=\"\",\"\",LOOKUP(E7,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},7900,7900]
[null,null,9999,{"$f":"IF(C8>0,VLOOKUP(C8,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Contrepartie"},2175,{"$f":"IF(E8>0,VLOOKUP(E8,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"Solde à nouveau",null,{"$f":"'Exercice à imprimer'!S7*-1","v":11400},{"$f":"IF($L8=\"\",\"\",IF(C8=\"\",\"\",LOOKUP(C8,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":63},{"$f":"IF($L8=\"\",\"\",IF(E8=\"\",\"\",LOOKUP(E8,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},11400,11400]
[null,null,null,{"$f":"IF(C9>0,VLOOKUP(C9,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E9>0,VLOOKUP(E9,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,0.1,{"$f":"IF($L9=\"\",\"\",IF(C9=\"\",\"\",LOOKUP(C9,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L9=\"\",\"\",IF(E9=\"\",\"\",LOOKUP(E9,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,1,5270,{"$f":"IF(C10>0,VLOOKUP(C10,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},1010,{"$f":"IF(E10>0,VLOOKUP(E10,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Prime AA",{"$f":"'Exercice à imprimer'!L38*'Données générales '!D6","v":2843.5679999999998},{"$f":"H10","v":2843.5679999999998},{"$f":"IF($L10=\"\",\"\",IF(C10=\"\",\"\",LOOKUP(C10,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},{"$f":"IF($L10=\"\",\"\",IF(E10=\"\",\"\",LOOKUP(E10,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},2843.5679999999998,2843.5679999999998]
[null,null,null,{"$f":"IF(C11>0,VLOOKUP(C11,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E11>0,VLOOKUP(E11,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,0.1,{"$f":"IF($L11=\"\",\"\",IF(C11=\"\",\"\",LOOKUP(C11,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L11=\"\",\"\",IF(E11=\"\",\"\",LOOKUP(E11,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,"2A",5200,{"$f":"IF(C12>0,VLOOKUP(C12,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E12>0,VLOOKUP(E12,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},{"$f":"\"Salaire brut \" &'Données générales '!C20","v":"Salaire brut Dupont Jean"},{"$f":"'Corrigé A et B'!L10","v":680},null,{"$f":"IF($L12=\"\",\"\",IF(C12=\"\",\"\",LOOKUP(C12,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L12=\"\",\"\",IF(E12=\"\",\"\",LOOKUP(E12,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF(SUM(H12:I12)=0,\"\",IF(H12=\"\",I12,H12))","v":680},{"$f":"L12","v":680}]
[null,null,2180,{"$f":"IF(C13>0,VLOOKUP(C13,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes Caisse AF"},null,{"$f":"IF(E13>0,VLOOKUP(E13,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Allocations familiales A",{"$f":"'Corrigé A et B'!L12","v":0},null,{"$f":"IF($L13=\"\",\"\",IF(C13=\"\",\"\",LOOKUP(C13,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L13=\"\",\"\",IF(E13=\"\",\"\",LOOKUP(E13,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF(SUM(H13:I13)=0,\"\",IF(H13=\"\",I13,H13))","v":""},{"$f":"L13","v":""}]
[null,null,5270,{"$f":"IF(C14>0,VLOOKUP(C14,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E14>0,VLOOKUP(E14,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Participation ass. maladie A",{"$f":"'Corrigé A et B'!L23","v":150},null,{"$f":"IF($L14=\"\",\"\",IF(C14=\"\",\"\",LOOKUP(C14,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},{"$f":"IF($L14=\"\",\"\",IF(E14=\"\",\"\",LOOKUP(E14,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},150,150]
[null,null,6700,{"$f":"IF(C15>0,VLOOKUP(C15,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"ACE"},null,{"$f":"IF(E15>0,VLOOKUP(E15,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Frais de déplacements A",{"$f":"'Corrigé A et B'!L26","v":0},null,{"$f":"IF($L15=\"\",\"\",IF(C15=\"\",\"\",LOOKUP(C15,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L15=\"\",\"\",IF(E15=\"\",\"\",LOOKUP(E15,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,5200,{"$f":"IF(C16>0,VLOOKUP(C16,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E16>0,VLOOKUP(E16,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Arrondis",{"$f":"'Corrigé A et B'!L27","v":0.92799999999999727},null,{"$f":"IF($L16=\"\",\"\",IF(C16=\"\",\"\",LOOKUP(C16,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L16=\"\",\"\",IF(E16=\"\",\"\",LOOKUP(E16,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.92799999999999727,0.92799999999999727]
[null,null,null,{"$f":"IF(C17>0,VLOOKUP(C17,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E17>0,VLOOKUP(E17,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"          - Retenue AVS / AC A",null,{"$f":"'Corrigé A et B'!N19","v":0},{"$f":"IF($L17=\"\",\"\",IF(C17=\"\",\"\",LOOKUP(C17,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L17=\"\",\"\",IF(E17=\"\",\"\",LOOKUP(E17,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,null,{"$f":"IF(C18>0,VLOOKUP(C18,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E18>0,VLOOKUP(E18,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"          - Retenue 2ème pilier A",null,{"$f":"'Corrigé A et B'!K17","v":0},{"$f":"IF($L18=\"\",\"\",IF(C18=\"\",\"\",LOOKUP(C18,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L18=\"\",\"\",IF(E18=\"\",\"\",LOOKUP(E18,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,null,{"$f":"IF(C19>0,VLOOKUP(C19,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},5270,{"$f":"IF(E19>0,VLOOKUP(E19,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},"          - Retenue AANP A",null,{"$f":"'Corrigé A et B'!K18","v":9.927999999999999},{"$f":"IF($L19=\"\",\"\",IF(C19=\"\",\"\",LOOKUP(C19,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L19=\"\",\"\",IF(E19=\"\",\"\",LOOKUP(E19,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},9.927999999999999,9.927999999999999]
[null,null,null,{"$f":"IF(C20>0,VLOOKUP(C20,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1110,{"$f":"IF(E20>0,VLOOKUP(E20,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Autres créances"},"          - Avance de salaire A",null,{"$f":"'Corrigé A et B'!L22","v":0},{"$f":"IF($L20=\"\",\"\",IF(C20=\"\",\"\",LOOKUP(C20,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L20=\"\",\"\",IF(E20=\"\",\"\",LOOKUP(E20,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,null,{"$f":"IF(C21>0,VLOOKUP(C21,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1010,{"$f":"IF(E21>0,VLOOKUP(E21,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Salaire net versé A",null,{"$f":"'Corrigé A et B'!L28","v":821},{"$f":"IF($L21=\"\",\"\",IF(C21=\"\",\"\",LOOKUP(C21,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L21=\"\",\"\",IF(E21=\"\",\"\",LOOKUP(E21,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},821,821]
[null,null,null,{"$f":"IF(C22>0,VLOOKUP(C22,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E22>0,VLOOKUP(E22,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,0.1,{"$f":"IF($L22=\"\",\"\",IF(C22=\"\",\"\",LOOKUP(C22,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L22=\"\",\"\",IF(E22=\"\",\"\",LOOKUP(E22,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,"2B",5200,{"$f":"IF(C23>0,VLOOKUP(C23,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E23>0,VLOOKUP(E23,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},{"$f":"\"Salaire brut \" & 'Données générales '!E20","v":"Salaire brut Cornaz Romain"},{"$f":"'Corrigé A et B'!L42","v":4900},null,{"$f":"IF($L23=\"\",\"\",IF(C23=\"\",\"\",LOOKUP(C23,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L23=\"\",\"\",IF(E23=\"\",\"\",LOOKUP(E23,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},4900,4900]
[null,null,2180,{"$f":"IF(C24>0,VLOOKUP(C24,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes Caisse AF"},null,{"$f":"IF(E24>0,VLOOKUP(E24,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Allocations familiales B",{"$f":"'Corrigé A et B'!L44","v":200},null,{"$f":"IF($L24=\"\",\"\",IF(C24=\"\",\"\",LOOKUP(C24,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":22},{"$f":"IF($L24=\"\",\"\",IF(E24=\"\",\"\",LOOKUP(E24,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},200,200]
[null,null,5270,{"$f":"IF(C25>0,VLOOKUP(C25,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E25>0,VLOOKUP(E25,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Participation ass. maladie B",{"$f":"'Corrigé A et B'!L55","v":0},null,{"$f":"IF($L25=\"\",\"\",IF(C25=\"\",\"\",LOOKUP(C25,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L25=\"\",\"\",IF(E25=\"\",\"\",LOOKUP(E25,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,6700,{"$f":"IF(C26>0,VLOOKUP(C26,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"ACE"},null,{"$f":"IF(E26>0,VLOOKUP(E26,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Frais de déplacements B",{"$f":"'Corrigé A et B'!L58","v":0},null,{"$f":"IF($L26=\"\",\"\",IF(C26=\"\",\"\",LOOKUP(C26,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L26=\"\",\"\",IF(E26=\"\",\"\",LOOKUP(E26,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,5200,{"$f":"IF(C27>0,VLOOKUP(C27,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E27>0,VLOOKUP(E27,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Arrondis",{"$f":"'Corrigé A et B'!L59","v":5.0000000001091394E-3},null,{"$f":"IF($L27=\"\",\"\",IF(C27=\"\",\"\",LOOKUP(C27,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L27=\"\",\"\",IF(E27=\"\",\"\",LOOKUP(E27,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},5.0000000001091394E-3,5.0000000001091394E-3]
[null,null,null,{"$f":"IF(C28>0,VLOOKUP(C28,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E28>0,VLOOKUP(E28,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"          - Retenue AVS / AC B",null,{"$f":"'Corrigé A et B'!N51","v":307.96499999999997},{"$f":"IF($L28=\"\",\"\",IF(C28=\"\",\"\",LOOKUP(C28,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L28=\"\",\"\",IF(E28=\"\",\"\",LOOKUP(E28,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},307.96499999999997,307.96499999999997]
[null,null,null,{"$f":"IF(C29>0,VLOOKUP(C29,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E29>0,VLOOKUP(E29,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"          - Retenue 2ème pilier B",null,{"$f":"'Corrigé A et B'!K49","v":227.5},{"$f":"IF($L29=\"\",\"\",IF(C29=\"\",\"\",LOOKUP(C29,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L29=\"\",\"\",IF(E29=\"\",\"\",LOOKUP(E29,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},227.5,227.5]
[null,null,null,{"$f":"IF(C30>0,VLOOKUP(C30,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},5270,{"$f":"IF(E30>0,VLOOKUP(E30,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},"          - Retenue AANP B",null,{"$f":"'Corrigé A et B'!K50","v":71.540000000000006},{"$f":"IF($L30=\"\",\"\",IF(C30=\"\",\"\",LOOKUP(C30,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L30=\"\",\"\",IF(E30=\"\",\"\",LOOKUP(E30,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},71.540000000000006,71.540000000000006]
[null,null,null,{"$f":"IF(C31>0,VLOOKUP(C31,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1110,{"$f":"IF(E31>0,VLOOKUP(E31,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Autres créances"},"          - Avance de salaire B",null,{"$f":"'Corrigé A et B'!L54","v":500},{"$f":"IF($L31=\"\",\"\",IF(C31=\"\",\"\",LOOKUP(C31,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L31=\"\",\"\",IF(E31=\"\",\"\",LOOKUP(E31,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":9},500,500]
[null,null,null,{"$f":"IF(C32>0,VLOOKUP(C32,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1010,{"$f":"IF(E32>0,VLOOKUP(E32,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Salaire net versé B",null,{"$f":"'Corrigé A et B'!L60","v":3993},{"$f":"IF($L32=\"\",\"\",IF(C32=\"\",\"\",LOOKUP(C32,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L32=\"\",\"\",IF(E32=\"\",\"\",LOOKUP(E32,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},3993,3993]
[null,null,null,{"$f":"IF(C33>0,VLOOKUP(C33,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E33>0,VLOOKUP(E33,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,0.1,{"$f":"IF($L33=\"\",\"\",IF(C33=\"\",\"\",LOOKUP(C33,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L33=\"\",\"\",IF(E33=\"\",\"\",LOOKUP(E33,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,"2C",5200,{"$f":"IF(C34>0,VLOOKUP(C34,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E34>0,VLOOKUP(E34,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},{"$f":"\"Salaire brut \" &'Données générales '!G20","v":"Salaire brut Bonzon Nathalie"},{"$f":"'Corrigé C et D '!L10","v":7200},null,{"$f":"IF($L34=\"\",\"\",IF(C34=\"\",\"\",LOOKUP(C34,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L34=\"\",\"\",IF(E34=\"\",\"\",LOOKUP(E34,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},7200,7200]
[null,null,2180,{"$f":"IF(C35>0,VLOOKUP(C35,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes Caisse AF"},null,{"$f":"IF(E35>0,VLOOKUP(E35,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Allocations familiales C",{"$f":"'Corrigé C et D '!L12","v":700},null,{"$f":"IF($L35=\"\",\"\",IF(C35=\"\",\"\",LOOKUP(C35,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":22},{"$f":"IF($L35=\"\",\"\",IF(E35=\"\",\"\",LOOKUP(E35,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},700,700]
[null,null,5270,{"$f":"IF(C36>0,VLOOKUP(C36,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E36>0,VLOOKUP(E36,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Participation ass. maladie C",{"$f":"'Corrigé C et D '!L23","v":0},null,{"$f":"IF($L36=\"\",\"\",IF(C36=\"\",\"\",LOOKUP(C36,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L36=\"\",\"\",IF(E36=\"\",\"\",LOOKUP(E36,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,6700,{"$f":"IF(C37>0,VLOOKUP(C37,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"ACE"},null,{"$f":"IF(E37>0,VLOOKUP(E37,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Frais de déplacements C",{"$f":"'Corrigé C et D '!L26","v":420},null,{"$f":"IF($L37=\"\",\"\",IF(C37=\"\",\"\",LOOKUP(C37,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":49},{"$f":"IF($L37=\"\",\"\",IF(E37=\"\",\"\",LOOKUP(E37,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},420,420]
[null,null,5200,{"$f":"IF(C38>0,VLOOKUP(C38,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E38>0,VLOOKUP(E38,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Arrondis",{"$f":"'Corrigé C et D '!L27","v":0.14000000000032742},null,{"$f":"IF($L38=\"\",\"\",IF(C38=\"\",\"\",LOOKUP(C38,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L38=\"\",\"\",IF(E38=\"\",\"\",LOOKUP(E38,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.14000000000032742,0.14000000000032742]
[null,null,null,{"$f":"IF(C39>0,VLOOKUP(C39,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E39>0,VLOOKUP(E39,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"          - Retenue AVS / AC C",null,{"$f":"'Corrigé C et D '!N19","v":452.52},{"$f":"IF($L39=\"\",\"\",IF(C39=\"\",\"\",LOOKUP(C39,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L39=\"\",\"\",IF(E39=\"\",\"\",LOOKUP(E39,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},452.52,452.52]
[null,null,null,{"$f":"IF(C40>0,VLOOKUP(C40,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E40>0,VLOOKUP(E40,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"          - Retenue 2ème pilier C",null,{"$f":"'Corrigé C et D '!K17","v":399.5},{"$f":"IF($L40=\"\",\"\",IF(C40=\"\",\"\",LOOKUP(C40,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L40=\"\",\"\",IF(E40=\"\",\"\",LOOKUP(E40,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},399.5,399.5]
[null,null,null,{"$f":"IF(C41>0,VLOOKUP(C41,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},5270,{"$f":"IF(E41>0,VLOOKUP(E41,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},"          - Retenue AANP C",null,{"$f":"'Corrigé C et D '!K18","v":105.12},{"$f":"IF($L41=\"\",\"\",IF(C41=\"\",\"\",LOOKUP(C41,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L41=\"\",\"\",IF(E41=\"\",\"\",LOOKUP(E41,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},105.12,105.12]
[null,null,null,{"$f":"IF(C42>0,VLOOKUP(C42,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1110,{"$f":"IF(E42>0,VLOOKUP(E42,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Autres créances"},"          - Avance de salaire C",null,{"$f":"'Corrigé C et D '!L22","v":0},{"$f":"IF($L42=\"\",\"\",IF(C42=\"\",\"\",LOOKUP(C42,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L42=\"\",\"\",IF(E42=\"\",\"\",LOOKUP(E42,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,null,{"$f":"IF(C43>0,VLOOKUP(C43,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1010,{"$f":"IF(E43>0,VLOOKUP(E43,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Salaire net versé C",null,{"$f":"'Corrigé C et D '!L28","v":7363},{"$f":"IF($L43=\"\",\"\",IF(C43=\"\",\"\",LOOKUP(C43,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L43=\"\",\"\",IF(E43=\"\",\"\",LOOKUP(E43,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},7363,7363]
[null,null,null,{"$f":"IF(C44>0,VLOOKUP(C44,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E44>0,VLOOKUP(E44,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,0.1,{"$f":"IF($L44=\"\",\"\",IF(C44=\"\",\"\",LOOKUP(C44,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L44=\"\",\"\",IF(E44=\"\",\"\",LOOKUP(E44,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,"2D",5200,{"$f":"IF(C45>0,VLOOKUP(C45,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E45>0,VLOOKUP(E45,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},{"$f":"\"Salaire brut \" &'Données générales '!I20","v":"Salaire brut Dzanovic Damira"},{"$f":"'Corrigé C et D '!L42","v":12700},null,{"$f":"IF($L45=\"\",\"\",IF(C45=\"\",\"\",LOOKUP(C45,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L45=\"\",\"\",IF(E45=\"\",\"\",LOOKUP(E45,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},12700,12700]
[null,null,2180,{"$f":"IF(C46>0,VLOOKUP(C46,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes Caisse AF"},null,{"$f":"IF(E46>0,VLOOKUP(E46,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Allocations familiales D",{"$f":"'Corrigé C et D '!L44","v":600},null,{"$f":"IF($L46=\"\",\"\",IF(C46=\"\",\"\",LOOKUP(C46,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":22},{"$f":"IF($L46=\"\",\"\",IF(E46=\"\",\"\",LOOKUP(E46,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},600,600]
[null,null,5270,{"$f":"IF(C47>0,VLOOKUP(C47,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E47>0,VLOOKUP(E47,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Participation ass. maladie D",{"$f":"'Corrigé C et D '!L55","v":0},null,{"$f":"IF($L47=\"\",\"\",IF(C47=\"\",\"\",LOOKUP(C47,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L47=\"\",\"\",IF(E47=\"\",\"\",LOOKUP(E47,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,6700,{"$f":"IF(C48>0,VLOOKUP(C48,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"ACE"},null,{"$f":"IF(E48>0,VLOOKUP(E48,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Frais de déplacements D",{"$f":"'Corrigé C et D '!L58","v":520},null,{"$f":"IF($L48=\"\",\"\",IF(C48=\"\",\"\",LOOKUP(C48,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":49},{"$f":"IF($L48=\"\",\"\",IF(E48=\"\",\"\",LOOKUP(E48,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},520,520]
[null,null,5200,{"$f":"IF(C49>0,VLOOKUP(C49,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Salaires"},null,{"$f":"IF(E49>0,VLOOKUP(E49,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""}," + Arrondis",{"$f":"'Corrigé C et D '!L59","v":1.4999999999417923E-2},null,{"$f":"IF($L49=\"\",\"\",IF(C49=\"\",\"\",LOOKUP(C49,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":37},{"$f":"IF($L49=\"\",\"\",IF(E49=\"\",\"\",LOOKUP(E49,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},1.4999999999417923E-2,1.4999999999417923E-2]
[null,null,null,{"$f":"IF(C50>0,VLOOKUP(C50,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E50>0,VLOOKUP(E50,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},"          - Retenue AVS / AC D",null,{"$f":"'Corrigé C et D '!N51","v":796.09500000000003},{"$f":"IF($L50=\"\",\"\",IF(C50=\"\",\"\",LOOKUP(C50,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L50=\"\",\"\",IF(E50=\"\",\"\",LOOKUP(E50,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},796.09500000000003,796.09500000000003]
[null,null,null,{"$f":"IF(C51>0,VLOOKUP(C51,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E51>0,VLOOKUP(E51,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},"          - Retenue 2ème pilier D",null,{"$f":"'Corrigé C et D '!K49","v":399.5},{"$f":"IF($L51=\"\",\"\",IF(C51=\"\",\"\",LOOKUP(C51,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L51=\"\",\"\",IF(E51=\"\",\"\",LOOKUP(E51,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},399.5,399.5]
[null,null,null,{"$f":"IF(C52>0,VLOOKUP(C52,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},5270,{"$f":"IF(E52>0,VLOOKUP(E52,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},"          - Retenue AANP D",null,{"$f":"'Corrigé C et D '!K50","v":185.42},{"$f":"IF($L52=\"\",\"\",IF(C52=\"\",\"\",LOOKUP(C52,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L52=\"\",\"\",IF(E52=\"\",\"\",LOOKUP(E52,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},185.42,185.42]
[null,null,null,{"$f":"IF(C53>0,VLOOKUP(C53,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1110,{"$f":"IF(E53>0,VLOOKUP(E53,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Autres créances"},"          - Avance de salaire D",null,{"$f":"'Corrigé C et D '!L54","v":0},{"$f":"IF($L53=\"\",\"\",IF(C53=\"\",\"\",LOOKUP(C53,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L53=\"\",\"\",IF(E53=\"\",\"\",LOOKUP(E53,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},"",""]
[null,null,null,{"$f":"IF(C54>0,VLOOKUP(C54,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},1010,{"$f":"IF(E54>0,VLOOKUP(E54,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Poste"},"Salaire net versé",null,{"$f":"'Corrigé C et D '!L60","v":12439},{"$f":"IF($L54=\"\",\"\",IF(C54=\"\",\"\",LOOKUP(C54,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L54=\"\",\"\",IF(E54=\"\",\"\",LOOKUP(E54,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":2},12439,12439]
[null,null,null,{"$f":"IF(C55>0,VLOOKUP(C55,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E55>0,VLOOKUP(E55,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,0.1,{"$f":"IF($L55=\"\",\"\",IF(C55=\"\",\"\",LOOKUP(C55,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L55=\"\",\"\",IF(E55=\"\",\"\",LOOKUP(E55,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,3,5270,{"$f":"IF(C56>0,VLOOKUP(C56,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Charges sociales"},null,{"$f":"IF(E56>0,VLOOKUP(E56,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"SUM(I57:I60)","v":2879.3850000000002},null,{"$f":"IF($L56=\"\",\"\",IF(C56=\"\",\"\",LOOKUP(C56,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":38},{"$f":"IF($L56=\"\",\"\",IF(E56=\"\",\"\",LOOKUP(E56,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},2879.3850000000002,2879.3850000000002]
[null,null,null,{"$f":"IF(C57>0,VLOOKUP(C57,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E57>0,VLOOKUP(E57,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},{"$f":"\"Part patronale AVS / \"&'Corrigé C et D '!E73","v":"Part patronale AVS / 24800"},null,{"$f":"'Corrigé C et D '!E73*    'Exercice à imprimer'!I6/100","v":1325.56},{"$f":"IF($L57=\"\",\"\",IF(C57=\"\",\"\",LOOKUP(C57,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L57=\"\",\"\",IF(E57=\"\",\"\",LOOKUP(E57,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},1325.56,1325.56]
[null,null,null,{"$f":"IF(C58>0,VLOOKUP(C58,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E58>0,VLOOKUP(E58,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},{"$f":"\"Part patronale AC1 / \"&'Corrigé C et D '!E74","v":"Part patronale AC1 / 24450"},null,{"$f":"'Corrigé C et D '!E74*'Données générales '!E8/100","v":268.95000000000005},{"$f":"IF($L58=\"\",\"\",IF(C58=\"\",\"\",LOOKUP(C58,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L58=\"\",\"\",IF(E58=\"\",\"\",LOOKUP(E58,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},{"$f":"IF(SUM(H58:I58)=0,\"\",IF(H58=\"\",I58,H58))","v":268.95000000000005},268.95000000000005]
[null,null,null,{"$f":"IF(C59>0,VLOOKUP(C59,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2170,{"$f":"IF(E59>0,VLOOKUP(E59,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},{"$f":"\"Part patronale AC2 / \"&'Corrigé C et D '!E75","v":"Part patronale AC2 / 350"},null,{"$f":"'Corrigé C et D '!E75*'Données générales '!E9/100","v":1.75},{"$f":"IF($L59=\"\",\"\",IF(C59=\"\",\"\",LOOKUP(C59,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L59=\"\",\"\",IF(E59=\"\",\"\",LOOKUP(E59,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},{"$f":"IF(SUM(H59:I59)=0,\"\",IF(H59=\"\",I59,H59))","v":1.75},1.75]
[null,null,null,{"$f":"IF(C60>0,VLOOKUP(C60,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},2175,{"$f":"IF(E60>0,VLOOKUP(E60,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes LPP"},{"$f":"\"Part patronale LPP / \" &'Corrigé C et D '!E76","v":"Part patronale LPP / 12831.25"},null,{"$f":"'Corrigé C et D '!E76*'Données générales '!E5/100","v":1283.125},{"$f":"IF($L60=\"\",\"\",IF(C60=\"\",\"\",LOOKUP(C60,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L60=\"\",\"\",IF(E60=\"\",\"\",LOOKUP(E60,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":21},1283.125,1283.125]
[null,null,null,{"$f":"IF(C61>0,VLOOKUP(C61,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,{"$f":"IF(E61>0,VLOOKUP(E61,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},null,null,0.1,{"$f":"IF($L61=\"\",\"\",IF(C61=\"\",\"\",LOOKUP(C61,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF($L61=\"\",\"\",IF(E61=\"\",\"\",LOOKUP(E61,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},0.1,0.1]
[null,4,2170,{"$f":"IF(C62>0,VLOOKUP(C62,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},null,{"$f":"IF(E62>0,VLOOKUP(E62,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},"Règlement dette AVS",{"$f":"('Exercice à imprimer'!S6 * -1)+('Corrigé C et D '!E73*  (( 'Exercice à imprimer'!I6 +'Exercice à imprimer'!K6)/100))","v":10511.439999999999},null,{"$f":"IF($L62=\"\",\"\",IF(C62=\"\",\"\",LOOKUP(C62,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},{"$f":"IF($L62=\"\",\"\",IF(E62=\"\",\"\",LOOKUP(E62,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},10511.439999999999,10511.439999999999]
[null,null,2170,{"$f":"IF(C63>0,VLOOKUP(C63,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},null,{"$f":"IF(E63>0,VLOOKUP(E63,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},"Règlement dette AC1",{"$f":"('Corrigé C et D '!E74*'Données générales '!D8)","v":537.9},null,{"$f":"IF($L63=\"\",\"\",IF(C63=\"\",\"\",LOOKUP(C63,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},{"$f":"IF($L63=\"\",\"\",IF(E63=\"\",\"\",LOOKUP(E63,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF(SUM(H63:I63)=0,\"\",IF(H63=\"\",I63,H63))","v":537.9},537.9]
[null,null,2170,{"$f":"IF(C64>0,VLOOKUP(C64,'Plan comptable'!$B$2:$C$118,2),\"\")","v":"Dettes AVS / AC"},null,{"$f":"IF(E64>0,VLOOKUP(E64,'Plan comptable'!$B$2:$C$118,2),\"\")","v":""},"Règlement dette AC2",{"$f":"('Corrigé C et D '!E75*'Données générales '!D9)","v":3.5},null,{"$f":"IF($L64=\"\",\"\",IF(C64=\"\",\"\",LOOKUP(C64,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":20},{"$f":"IF($L64=\"\",\"\",IF(E64=\"\",\"\",LOOKUP(E64,Miniplan,'Plan comptable'!$A$2:$A$73)))","v":""},{"$f":"IF(SUM(H64:I64)=0,\"\",IF(H64=\"\",I64,H64))","v":3.5},3.5]
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[null,null,null,null,null,null,null,null,"","",null,null,null,"Part patronale AVS / 24800",null,1336.72,-10888.4,null,{"$f":"'Plan comptable'!A9","v":8},{"$f":"'Plan comptable'!B9","v":1109},{"$f":"'Plan comptable'!C9","v":"Provision s/créances"}]
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