{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["PAB-PVB","Données"],"not_rendered":{"images":1,"macros":1,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"PAB-PVB","index":0,"n_rows":39,"n_cols":26,"rows_kept":39,"merged":[[10,0,12,0],[10,20,12,20],[14,0,16,0],[17,7,17,8],[20,1,20,2]]}
[{"$nulls":10},false]
[{"$nulls":10},false]
[null,null,"Colonne C",{"$nulls":3},"...100%",null,null,"...100%","PAB",{"$nulls":8},"Colonne T",{"$nulls":4},{"$f":"\"avec TVA \"&C28&\" %\"","v":"avec TVA 8 %"}]
[null,"PAB",{"$nulls":3},"Prix d'achat brut",{"$nulls":4},2,null,{"$f":"IF(K4=2,100,100+C5)","v":100},{"$nulls":7},{"$f":"IF(K1=TRUE,IF(T4>0,T18/T4,\"Pas de PAB !\"),\"\")","v":""},null,"PAB",null,{"v":1884,"d":"1,884.00"},"yc TVA"]
[null," -rab",null,"%"," -","Rabais",{"$nulls":6},{"$f":"C5","v":0},null,null,"Pac",{"$nulls":6}," -rab",null,{"$f":"Y4-Y6","v":{"v":0,"d":"0.00"}}]
[null,"PAc",null,null,"=","Prix d'achat à crédit",null,null,"Prix d'achat à crédit",{"$nulls":3},{"$f":"IF(K4=2,100-C5,100)","v":100},null,null,2,null,{"$f":"IF(P6=2,100,100+C7)","v":100},{"$nulls":4},"PAc",null,{"$f":"ROUND(Y4/M4*M6*2,1)/2","v":{"v":1884,"d":"1,884.00"}}]
[null," -esc",null,"%",{"$nulls":3},"-","Escompte",null,"PAN",{"$nulls":6},{"$f":"C7","v":0},{"$nulls":4}," -esc",null,{"$f":"Y6-Y8","v":{"v":0,"d":"0.00"}}]
[null,"PAN",{"$nulls":3},"Prix d'achat net",null,"=","Prix d'achat net",null,2,null,{"$f":"IF(K8=2,100,100-C9)","v":100},{"$nulls":4},{"$f":"IF(P6=2,100-C7,100)","v":100},{"$nulls":4},"PAN",null,{"$f":"ROUND(Y6/R6*R8*2,1)/2","v":{"v":1884,"d":"1,884.00"}}]
[null," + FA",null,"%","+","Frais d'achat",{"$nulls":6},{"$f":"C9","v":0},null,null,"PRA",{"$nulls":6}," + FA",null,{"$f":"Y10-Y8","v":{"v":0,"d":"0.00"}},"yc TVA"]
[null,"PRA",null,null,"=","Prix de revient d'achat",null,null,"Prix de revient d'achat",{"$nulls":3},{"$f":"IF(K8=2,100+C9,100)","v":100},null,null,2,null,{"$f":"IF(P10=2,100,100-C11)","v":100},{"$nulls":4},"PRA",null,{"$f":"ROUND(Y8/M8*M10*2,1)/2","v":{"v":1884,"d":"1,884.00"}}]
["marge   brut      "," + FG",null,"%",{"$nulls":3},"+","Frais généraux",null,"PR",{"$nulls":6},{"$f":"C11","v":0},null,null,"    marge  brut",null," + FG"]
[null,"PR",{"$nulls":3},"Prix de revient",null,"=","Prix de revient",null,2,null,{"$f":"IF(K12=2,100,100-C13)","v":100},{"$nulls":4},{"$f":"IF(P10=2,100+C11,100)","v":100},{"$nulls":4},"PR"]
[null," +BN",null,"%","+","Bénéfice net",null,null,{"$f":"\"Marge brut = \" & T11+T13","v":"Marge brut = 0"},{"$nulls":3},{"$f":"C13","v":0},null,null,"PVN",{"$nulls":6}," +BN"]
[null,"PVN",null,null,"=","Prix de vente net",null,null,"Prix de vente net",{"$nulls":3},{"$f":"IF(K12=2,100+C13,100)","v":100},null,null,1,null,{"$f":"IF(P14=2,100,100-C15)","v":100},null,null,"   ",null,"PVN",null,{"$f":"ROUND(T14*B29*2,1)/2","v":{"v":0,"d":"0.00"}},"yc TVA"]
["Frais de vente"," +esc",null,"%",{"$nulls":3},"+","Escompte",null,"PVc",{"$nulls":6},{"$f":"C15","v":0},{"$nulls":4}," +esc",null,{"$f":"Y16-Y14","v":{"v":0,"d":"0.00"}}]
[null,"PVc",{"$nulls":3},"Prix de vente à crédit ",null,"=","Prix de vente à crédit ",null,1,null,{"$f":"IF(K16=2,100,100-C17)","v":100},{"$nulls":4},{"$f":"IF(P14=2,100+C15,100)","v":100},{"$nulls":4},"PVc",null,{"$f":"ROUND(Y14/R14*R16*2,1)/2","v":{"v":0,"d":"0.00"}}]
[null," +rab",null,"%","+","Rabais",{"$nulls":6},{"$f":"C17","v":0},{"$nulls":9}," +rab",null,{"$f":"Y18-Y16","v":{"v":0,"d":"0.00"}}]
[null,"PVB",null,null,"=","Prix de vente brut",{"$nulls":6},{"$f":"IF(K16=2,100+C17,100)","v":100},{"$nulls":7},{"$f":"IF(K1=TRUE,IF(T18>0,T4/T18,\"Pas de PVB !\"),\"\")","v":""},null,"PVB",null,{"$f":"ROUND(Y16/M16*M18*2,1)/2","v":{"v":0,"d":"0.00"}},"yc TVA"]
[]
[]
[null,"Mode d'emploi"]
[{"$nulls":24},{"$f":"Y10-T10","v":{"v":1884,"d":"1,884.00"}},"TVA préalable"]
[null,false,{"$nulls":22},{"$f":"Y14-T14","v":{"v":0,"d":"0.00"}},"TVA due"]
[{"$nulls":10},false]
[null,false]
[null,false,{"$nulls":3},"Donnée : voir la feuille \"Données\" ou le document World \"Exemple 3 problèmes . doc\"",{"$nulls":4},0]
[null,false]
[null,"TVA à ",8,"%"]
[null,{"$f":"(100+C28)/100","v":1.08}]
[]
[]
[]
[null,"Version 2013 .xlsm compatible Mac/Pc"]
[]
[null,"Pour création de macros :"]
[]
[]
[null,"ou utiliser la macro modèle :"]
[null,"xxSolution_0"]

{"sheet":"Données","index":1,"n_rows":46,"n_cols":6,"rows_kept":46}
[null,"Données pour les 3 exemples de la feuille \"PAB-PVB"]
[]
[]
[null,"Exemple 1 :"]
[]
[null,"Trouver le prix d’achat à crédit et le prix de vente brut d’un produit sachant que le prix "]
[null,"de revient d’achat est de CHF 2'280.-."]
[]
[null,"Renseignements :"]
[null,"•          Les frais d’achat sont le 20% du prix d’achat net."]
[null,"•          Les frais généraux (ACE) représentent le 1/4 du prix de revient. "]
[null,"•          Escompte obtenu 5% du prix d’achat à crédit."]
[null,"•          Escompte accordé 3% du prix de vente brut."]
[null,"•          La marge brute est de CHF 1'600.-."]
[]
[]
[]
[null,"Exemple 2 :"]
[]
[null,"Trouver le prix de vente brut d’une marchandise achetée brute CHF 1'200.-"]
[]
[{"$nulls":3},"Rabais",null,"Escompte"]
[null,"Obtenu :",null,{"v":0.03,"d":"3%"},null,{"v":0.05,"d":"5%"}]
[null,"Accordé :",null,{"v":0.1,"d":"10%"},null,{"v":0.03,"d":"3%"}]
[]
[null,"Autres renseignements en % du prix de revient d’achat :"]
[null,"FG : 33 1/3"]
[null,"Frais d’achat : 12 ¼"]
[null,"Autre renseignement en % du prix de vente net :"]
[null,"Bénéfice : 25"]
[]
[]
[]
[null,"Exemple 3 :"]
[]
[null,"Sachant que la marge brute est de CHF 2'000.-, trouver le montant des FG en CHF en % du PRA."]
[]
[{"$nulls":3},"Rabais",null,"Escompte"]
[null,"Obtenu :",null,{"v":0,"d":"0%"},null,{"v":0.05,"d":"5%"}]
[null,"Accordé :",null,{"v":0.1,"d":"10%"},null,{"v":0,"d":"0%"}]
[]
[null,"Autres renseignements :"]
[null,"Bénéfice net : 25% du PVN"]
[null,"Frais d’achat : 15% du PAN"]
[null,"Prix d’achat brut : CHF 1'830.70"]
[null,"Nombre clé (PVB/PAN) : 2,42774"]