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{"sheet":"Feuil1","index":0,"n_rows":27,"n_cols":17,"rows_kept":27,"merged":[[0,0,0,10],[1,1,3,1],[1,2,3,2],[1,3,2,5],[1,6,3,6],[1,7,3,7]]}
["Les no de comptes selon \"Plan comptable général PME\" de Walter Sterchi"]
[null,"Premier chiffre","Deuxième chiffre","Donner le premier ou les deux premiers chiffres du numéro des comptes ci-dessous",null,null,"Premier chiffre","Deuxième chiffre",null,"Votre score :"]
[{"$nulls":9},{"$f":"76- (COUNTIF(B5:C23,\"x\") + COUNTIF(G5:H23,\"x\")) & \" points sur 76\"","v":"76 points sur 76"},{"$f":"COUNTBLANK(D5:D23) + COUNTBLANK(I5:I23)","v":38}]
[{"$nulls":3},"No",{"$nulls":4},"No"]
[{"$nulls":4},"Achats marchandises",{"$nulls":4},"Honoraires",{"$nulls":5},42,34]
[{"$nulls":4},"Amortis. machines",{"$nulls":4},"Hypothèque",{"$nulls":5},69,24]
[{"$nulls":4},"Amortis. véhicules",{"$nulls":4},"Immeubles",{"$nulls":5},69,16]
[{"$nulls":4},"AVS",{"$nulls":4},"Loyers",{"$nulls":5},22,60]
[{"$nulls":4},"Banque créancière",{"$nulls":4},"Mobilier",{"$nulls":5},24,15]
[{"$nulls":4},"Banque dépôt",{"$nulls":4},"Ordinateur",{"$nulls":5},10,15]
[{"$nulls":4},"Bilan d'ouverture",{"$nulls":4},"Poste",{"$nulls":5},91,10]
[{"$nulls":4},"Caisse",{"$nulls":4},"Primes d'assurance",{"$nulls":5},10,63]
[{"$nulls":4},"Caisse de pension",{"$nulls":4},"Privé",{"$nulls":5},22,28]
[{"$nulls":4},"Capital",{"$nulls":4},"Produits des travaux",{"$nulls":5},28,30]
[{"$nulls":4},"Charges sociales",{"$nulls":4},"Salaires",{"$nulls":5},57,50]
[{"$nulls":4},"Débiteurs / Clients",{"$nulls":4},"Taxes",{"$nulls":5},11,63]
[{"$nulls":4},"Dettes bancaires",{"$nulls":4},"Téléphone",{"$nulls":5},21,65]
[{"$nulls":4},"Eau",{"$nulls":4},"TVA sur investissements",{"$nulls":5},64,11]
[{"$nulls":4},"Electricité - Gaz",{"$nulls":4},"TVA sur matières et serv.",{"$nulls":5},64,11]
[{"$nulls":4},"Exploitation",{"$nulls":4},"Véhicules",{"$nulls":5},90,15]
[{"$nulls":4},"Fournisseurs",{"$nulls":4},"Ventes marchandises",{"$nulls":5},20,32]
[{"$nulls":4},"Fournitures de bureau",{"$nulls":4}," - Fds amortis. véhicules",{"$nulls":5},65,15]
[{"$nulls":4},"Achats de matière",{"$nulls":4}," - Provision sur débiteurs",{"$nulls":5},40,11]
[]
[]
[{"$nulls":3},"x"," = réponse fausse"]
[{"$nulls":3},3]