{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Feuil1","Donnée"],"not_rendered":{"images":1},"read":"whole","date_system":"1900"}

{"sheet":"Feuil1","index":0,"n_rows":51,"n_cols":10,"rows_kept":51,"merged":[[10,5,10,6]]}
[null,"Travail PRA (cf feuille \"Donnée\")"]
[null,"Importation de 350 barils de cire de Carnaüba"]
[]
[null,"Caractéristiques"]
[null,"      Poids brut",null,"kg",null,{"$f":"F6+F7+F8","v":{"v":35420,"d":"35,420.00"}},"kg brut",null,1]
[null,"      Tare    par barils",{"v":350,"d":"350.00"},"  x",5,{"$f":"C6*E6","v":{"v":1750,"d":"1,750.00"}},"kg",null,0.5]
[null,"      Surtare par palettes",{"v":7,"d":"7.00"},"  x",10,{"$f":"C7*E7","v":{"v":70,"d":"70.00"}},"kg",null,0.5]
[null,"      Poids net","densité",{"v":0.8,"d":"0.80"},null,{"$f":"F9*D8","v":{"v":33600,"d":"33,600.00"}},"kg net",null,2]
[null,"      Capacité net de 350 ba.",{"v":350,"d":"350.00"},"  x  ",120,{"$f":"C9*E9","v":{"v":42000,"d":"42,000.00"}},"litres",null,1,{"$f":"SUM(I5:I9)","v":5}]
[]
[null,null,"quantité","tarif","unité","montant"]
[]
[null,"Achat de 350 barils   PAB",{"$f":"F8","v":{"v":33600,"d":"33,600.00"}},{"v":22,"d":"22.00"},"cru",{"$f":"C13*D13","v":{"v":739200,"d":"739,200.00"}},null,null,2]
[null,"                      remise",{"$f":"F13","v":{"v":739200,"d":"739,200.00"}},0.05,null,{"$f":"C14*D14","v":{"v":36960,"d":"36,960.00"}},null,null,1]
[null,"                      PAN",null,null,"cru",{"$f":"F13-F14","v":{"v":702240,"d":"702,240.00"}}]
[null,null,"change",{"v":3.7,"d":"3.70"},"frs",null,{"$f":"F15/100*D16","v":{"v":25982.88,"d":"25,982.88"}},null,1,{"$f":"SUM(I13:I16)","v":4}]
[]
[null,"Transport"]
[null,"          Chargement","f.o.b",{"$nulls":5},1]
[null,"          Rio -> Marseille",{"$f":"F5/1000","v":35.42},{"v":30000,"d":"30,000.00"},"cru",{"$f":"D20*C20","v":{"v":1062600,"d":"1,062,600.00"}},{"$f":"F20/100*D16","v":{"v":39316.200000000004,"d":"39,316.20"}},null,1]
[null,"          Marseille -> Laus.",null,1.55,"€",{"v":1040,"d":"1,040.00"},{"$f":"F21*D21","v":{"v":1612,"d":"1,612.00"}},null,1]
[null,"          Laus -> dépôt",{"$f":"F5/100","v":{"v":354.2,"d":"354.20"}},{"v":1.2,"d":"1.20"},"frs",null,{"$f":"D22*C22","v":{"v":425.03999999999996,"d":"425.04"}},null,1,{"$f":"SUM(I19:I22)","v":4}]
[{"$nulls":6},{"$f":"SUM(G20:G22)","v":{"v":41353.240000000005,"d":"41,353.24"}}]
[]
[null,"Assurance"]
[null,"             Prime brute",{"$f":"G16*1.3","v":{"v":33777.744000000006,"d":"33,777.74"}},0.025,"frs",{"$f":"C26*D26","v":{"v":844.4436000000002,"d":"844.44"}},null,null,2]
[null,"             Remise",{"$f":"F26","v":{"v":844.4436000000002,"d":"844.44"}},{"v":0.1,"d":"0.10"},null,{"$f":"C27*D27","v":{"v":84.44436000000002,"d":"84.44"}},null,null,1]
[null,"             Prime net",{"$nulls":3},{"$f":"F26-F27","v":{"v":759.9992400000001,"d":"760.00"}}]
[null,"             Timbre fédéral",{"$f":"F28","v":{"v":759.9992400000001,"d":"760.00"}},0.01,null,{"$f":"(INT(C29*D29*10)+1)/10","v":{"v":7.6,"d":"7.60"}},{"$f":"F28+F29","v":{"v":767.5992400000001,"d":"767.60"}},null,2,{"$f":"SUM(I26:I29)","v":5}]
[]
[null,"Douane"]
[null,"             Taxe",{"$f":"F5/100","v":{"v":354.2,"d":"354.20"}},{"v":12,"d":"12.00"},null,{"$f":"D32*C32","v":{"v":4250.4,"d":"4,250.40"}},null,null,1]
[null,"             Statistiques",{"$f":"F32","v":{"v":4250.4,"d":"4,250.40"}},0.03,null,{"$f":"(INT(D33*C33*10)+1)/10","v":{"v":127.6,"d":"127.60"}},{"$f":"SUM(F32:F33)","v":{"v":4378,"d":"4,378.00"}},null,2,{"$f":"SUM(I32:I33)","v":3}]
[]
[null,"Divers",{"$f":"G16","v":{"v":25982.88,"d":"25,982.88"}},{"$f":"1/200","v":0.005},null,null,{"$f":"C35*D35","v":{"v":129.9144,"d":"129.91"}},null,1,{"$f":"I35","v":1}]
[]
[]
[null,"                      PRA",{"$nulls":4},{"$f":"SUM(G23:G35)+G16","v":{"v":72611.63364000001,"d":"72,611.63"}}]
[]
[null,null,"PRA","tot. l"]
[null," PRA d'un litre de cire",{"$f":"G38","v":{"v":72611.63364000001,"d":"72,611.63"}},{"v":42000,"d":"42,000.00"},"frs",null,{"$f":"C41/D41","v":{"v":1.7288484200000003,"d":"1.73"}},null,1]
[null,null,"fr/val","PAN"]
[null," Frais/valeur pour 100 PAN",{"$f":"G29+G35","v":{"v":897.5136400000001,"d":"897.51"}},{"$f":"G16","v":{"v":25982.88,"d":"25,982.88"}},"frs","%",{"$f":"C43/D43*100","v":{"v":3.45425002925003,"d":"3.45"}},null,1]
[null,null,"fr/pds","Pds N"]
[null," Frais/poids pour 100 kg net",{"$f":"G23+G33","v":{"v":45731.240000000005,"d":"45,731.24"}},{"$f":"F8","v":{"v":33600,"d":"33,600.00"}},"kg",null,{"$f":"C45/D45*100","v":{"v":136.10488095238097,"d":"136.10"}},null,1]
[null,"  Poids net",{"v":20,"d":"20.00"},null,"t."]
[null,"  PAN",{"v":20000,"d":"20,000.00"},{"v":19,"d":"19.00"},"cru",{"$f":"D47*C47","v":{"v":380000,"d":"380,000.00"}}]
[{"$nulls":3},{"v":3.7,"d":"3.70"},"frs",null,{"$f":"F47/100*D16","v":{"v":14060,"d":"14,060.00"}},null,1]
[null,"  Frais s/poids",{"$f":"C47/100","v":{"v":200,"d":"200.00"}},{"$f":"G45","v":{"v":136.10488095238097,"d":"136.10"}},"frs",null,{"$f":"D49*C49","v":{"v":27220.976190476194,"d":"27,220.98"}},null,1]
[null,"  Frais s/valeur",{"$f":"G48/100","v":{"v":140.6,"d":"140.60"}},{"$f":"G43","v":{"v":3.45425002925003,"d":"3.45"}},"frs",null,{"$f":"D50*C50","v":{"v":485.66755411255417,"d":"485.67"}},null,1,{"$f":"SUM(I41:I50)","v":6}]
[null," Prix de revient d'achat   ",null,null,"frs",null,{"$f":"SUM(G48:G50)","v":{"v":41766.64374458875,"d":"41,766.64"}},null,null,{"$f":"SUM(J9:J50)","v":28}]

{"sheet":"Donnée","index":1,"n_rows":50,"n_cols":7,"rows_kept":50,"merged":[[0,9,0,10]]}
[]
[null,"Sujet : Prix de revient d'achat"]
[]
[null,"Un industriel lausannois achète au Brésil 350 barils de cire de Carnaüba."]
[]
[null,"Renseignements"]
[]
[null,"  - Conditions de livraison :",{"$nulls":3},"f.o.b."]
[null,"  - Tare :",{"$nulls":3},"5 kg par baril."]
[null,"  - Surtare :",{"$nulls":3},"10 kg par palette de 50 barils"]
[null,"  - Prix :",{"$nulls":3},"22.- cruzados le kg net"]
[{"$nulls":5},"remise 5%"]
[null,"  - Change :",{"$nulls":3},"Cruzados  ","3.50 / 3.70"]
[{"$nulls":5},"€","1.51 / 1.55"]
[null,"  - Capacité d'un baril :",{"$nulls":3},"120 litres"]
[null,"  - Densité de la cire :",{"$nulls":3},0.8]
[]
[null,"Transports"]
[]
[null,"  - Chargement sur bateau :",{"$nulls":3},"A Rio 6'000.- cruzados."]
[null,"  - Transport maritime :",{"$nulls":3},"30'000.- cruzados la tonne."]
[null,"  - Chemin de fer SNCF :",{"$nulls":3},"Marseille   ->  Lausanne  € 1'040.-."]
[null,"  - Camion Lavanchy",{"$nulls":3},"Lausanne  ->  Dépôt  CHF 1.20/q."]
[]
[null,"Assurances"]
[]
[null,"  - Prime :",{"$nulls":3},"2 1/2 % du prix d'achat net (sans transports ni frais)"]
[{"$nulls":5},"majoré d'un bénéfice espéré de 30%."]
[null,"  - Remise-abonnement :",{"$nulls":3},"10% de la prime."]
[null,"  - Timbre fédéral :",{"$nulls":3},"1%."]
[]
[null,"Douane"]
[]
[null,"  - Droits d'entrée :",{"$nulls":3},"CHF 12.- le quintal."]
[null,"  - Statistiques :",{"$nulls":3},"3%."]
[]
[null,"Divers"]
[]
[null,"  - Commission et frais",{"$nulls":3},"1/2 % du PAN."]
[]
[]
[]
[null,"Travail demandé :"]
[]
[null,"1)  Etablir le PRA total."]
[null,"2)  Calculer le PRA du litre de cire de Carnaüba."]
[null,"3)  Déterminer le coefficient de frais sur la valeur pour CHF 100.- de PAN."]
[null,"4)  Déterminer le coefficient de frais sur le poids par quintal net."]
[null,"5)  A l'aide des coefficients calculer le PRA total d'une commande de 20 tonnes net au"]
[null,"     prix d'achat net de 1'900.- cruzados le quintal net (Changes identiques)."]