{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Feuil1","Feuil2"],"not_rendered":{"macros":1,"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"Feuil1","index":0,"n_rows":31,"n_cols":6,"rows_kept":31,"merged":[[1,1,1,4],[2,1,2,2],[2,3,2,4],[8,1,8,4],[9,1,9,2],[9,3,9,4],[21,1,24,2],[22,4,23,4]]}
[]
[null,"Bilan"]
[null,"Actif",null,"Passif"]
[null," 10 - 13","Actifs circulants"," 20 - 23","Dettes court terme"]
[null," 14 - 17","Actifs immobilisés"," 24 - 26","Dettes à long terme"]
[{"$nulls":3},28,"Capitaux propres"]
[]
[]
[null,"Résultat"]
[null,"Charges",null,"Produits"]
[null,40,"Charges de matière",30,"Chiffre d'affaires production"]
[null,42,"Charges de marchandises",32,"Ventes de marchandises"]
[null,44,"Charges pour prestation ",34,"Ventes de prestations services"]
[{"$nulls":3},36,"Autres produits"]
[null,49,"Déductions obtenues ",39,"Déductions accordées"]
[null,50,"Charges de personnel",74,"Résultat des titres"]
[null,"  60 - 67","Autres charges d'exploitation",75,"Résultat d'immeuble"]
[null,69,"Amortissements",80,"Résultat exceptionnel"]
[]
[{"$nulls":5},"0 / 1"]
[]
[null,{"$f":"VLOOKUP(A23,Table,3)","v":"Salaires"}]
[79,null,null,0,{"$f":"IF(D23=0,\"\",IF(D23=VLOOKUP(A23,Table,5),\"J U S T E\", \"N o n !\"))","v":""}]
[true]
[]
[]
[]
[]
[]
[{"$f":"IF(A24=TRUE, \"  Cliquer dans le rectangle bleu ou autour des tableaux pour afficher un nouveau nom de compte\",\"\")","v":"  Cliquer dans le rectangle bleu ou autour des tableaux pour afficher un nouveau nom de compte"}]
[{"$f":"IF(A24=TRUE,\"  Cliquer  sur le groupe qui correspond au compte affiché. Une seule réponse par question !.\",\"\")","v":"  Cliquer  sur le groupe qui correspond au compte affiché. Une seule réponse par question !."}]

{"sheet":"Feuil2","index":1,"n_rows":109,"n_cols":6,"rows_kept":109}
[null,"Table"]
[null,1,1000,"Caisse",{"$f":"LEFT(C2,2)","v":"10"},{"v":10,"d":"10.00"}]
[null,2,1010,"Poste","10",{"v":10,"d":"10.00"}]
[null,3,1020,"Banque","10",{"v":10,"d":"10.00"}]
[null,4,1040,"Effets à recevoir","10",{"v":10,"d":"10.00"}]
[null,5,1060,"Titres","10",{"v":10,"d":"10.00"}]
[null,6,1100,"Créances clients","11",{"v":10,"d":"10.00"}]
[null,7,1108,"Créances douteuses","11",{"v":10,"d":"10.00"}]
[null,8,1109," + Prov. s/créances -","11",{"v":10,"d":"10.00"}]
[null,9,1110,"Autres créances","11",{"v":10,"d":"10.00"}]
[null,10,1140,"Avances salaires","11",{"v":10,"d":"10.00"}]
[null,11,1170,"Impôt préalable I","11",{"v":10,"d":"10.00"}]
[null,12,1171,"Impôt préalable II","11",{"v":10,"d":"10.00"}]
[null,13,1172,"Solde TVA","11",{"v":10,"d":"10.00"}]
[null,14,1176,"Créance AFC","11",{"v":10,"d":"10.00"}]
[null,15,1192,"Acomptes aux fournis.","11",{"v":10,"d":"10.00"}]
[null,16,1193,"Effets protestés","11",{"v":10,"d":"10.00"}]
[null,17,1200,"Stock ","12",{"v":10,"d":"10.00"}]
[null,18,1210,"Stock matière","12",{"v":10,"d":"10.00"}]
[null,19,1420,"Participations","14",{"v":14,"d":"14.00"}]
[null,20,1440,"Prêts accordés","14",{"v":14,"d":"14.00"}]
[null,21,1450,"Crédit long terme","14",{"v":14,"d":"14.00"}]
[null,22,1500,"Machines","15",{"v":14,"d":"14.00"}]
[null,23,1509,"Amor. s/machines","15",{"v":69,"d":"69.00"}]
[null,24,1510,"Mobilier","15",{"v":14,"d":"14.00"}]
[null,25,1519,"Amor. s/mobilier","15",{"v":69,"d":"69.00"}]
[null,26,1520,"Informatique","15",{"v":14,"d":"14.00"}]
[null,27,1526,"Logiciels","15",{"v":14,"d":"14.00"}]
[null,28,1530,"Véhicules","15",{"v":14,"d":"14.00"}]
[null,29,1539,"Amor. s/véhicules","15",{"v":69,"d":"69.00"}]
[null,30,1540,"Outillage","15",{"v":14,"d":"14.00"}]
[null,31,1549,"Amor. s/outillage","15",{"v":69,"d":"69.00"}]
[null,32,1550,"Installation de stockage","15",{"v":14,"d":"14.00"}]
[null,33,1570,"Equipement lourd","15",{"v":14,"d":"14.00"}]
[null,34,1600,"Immeubles","16",{"v":14,"d":"14.00"}]
[null,35,1630,"Entrepôts","16",{"v":14,"d":"14.00"}]
[null,36,1700,"Brevets","17",{"v":14,"d":"14.00"}]
[null,37,1709,"Amor. s/brevets","17",{"v":69,"d":"69.00"}]
[null,38,1770,"Goodwill","17",{"v":14,"d":"14.00"}]
[null,39,1779,"Amor. s/goodwill","17",{"v":69,"d":"69.00"}]
[null,40,2000,"Fournisseurs","20",{"v":20,"d":"20.00"}]
[null,41,2010,"Dettes à 6 mois","20",{"v":20,"d":"20.00"}]
[null,42,2030,"Acomptes clients","20",{"v":20,"d":"20.00"}]
[null,43,2100,"Dettes bancaires","21",{"v":20,"d":"20.00"}]
[null,44,2110,"Visa Corner Banque","21",{"v":20,"d":"20.00"}]
[null,45,2150,"Dettes financières","21",{"v":20,"d":"20.00"}]
[null,46,2170,"Dettes AVS","21",{"v":20,"d":"20.00"}]
[null,47,2175,"Dettes LPP","21",{"v":20,"d":"20.00"}]
[null,48,2180,"Dettes Caisse AF","21",{"v":20,"d":"20.00"}]
[null,49,2200,"TVA due","22",{"v":20,"d":"20.00"}]
[null,50,2201,"TVA à décaisser","22",{"v":20,"d":"20.00"}]
[null,51,2230,"Dividendes à verser","22",{"v":20,"d":"20.00"}]
[null,52,2235,"Tantièmes à verser","22",{"v":20,"d":"20.00"}]
[null,53,2270,"AVS","22",{"v":20,"d":"20.00"}]
[null,54,2271,"Caisse pension","22",{"v":20,"d":"20.00"}]
[null,55,2272,"Caisse compensation","22",{"v":20,"d":"20.00"}]
[null,56,2300,"Passif transitoire","23",{"v":20,"d":"20.00"}]
[null,57,2301,"Charges à payer","23",{"v":20,"d":"20.00"}]
[null,58,2302,"Prod. consta. d'avance","23",{"v":20,"d":"20.00"}]
[null,59,2440,"Dettes hypoth.","24",{"v":24,"d":"24.00"}]
[null,60,2500,"Prêt obtenu","25",{"v":24,"d":"24.00"}]
[null,61,2600,"Fonds de rénovation",{"$f":"LEFT(C62,2)","v":"26"},{"v":24,"d":"24.00"}]
[null,62,2800,"Capital",{"$f":"LEFT(C63,2)","v":"28"},{"v":28,"d":"28.00"}]
[null,63,2850,"Privé",{"$f":"LEFT(C64,2)","v":"28"},{"v":28,"d":"28.00"}]
[null,64,3000,"Production",{"$f":"LEFT(C65,2)","v":"30"},{"v":30,"d":"30.00"}]
[null,65,3200,"Ventes",{"$f":"LEFT(C66,2)","v":"32"},{"v":32,"d":"32.00"}]
[null,66,3293,"Commis. versées","32",{"v":32,"d":"32.00"}]
[null,67,3295," - Pertes /créances +","32",{"v":32,"d":"32.00"}]
[null,68,3400,"Honoraires","34",{"v":34,"d":"34.00"}]
[null,69,3600,"Produits  travaux","36",{"v":36,"d":"36.00"}]
[null,70,3620,"Produits divers","36",{"v":36,"d":"36.00"}]
[null,71,3660,"Cotisations encaissées","36",{"v":36,"d":"36.00"}]
[null,72,3900,"Escomptes accordées","39",{"v":39,"d":"39.00"}]
[null,73,4000,"Achats matière","40",{"v":40,"d":"40.00"}]
[null,74,4200,"Achats marchandises","42",{"v":42,"d":"42.00"}]
[null,75,4270,"Frais d'achats","42",{"v":42,"d":"42.00"}]
[null,76,4400,"Sous-traitance","44",{"v":44,"d":"44.00"}]
[null,77,4900,"Rabais obtenues","49",{"v":49,"d":"49.00"}]
[null,78,5000,"Salaires production","50",{"v":50,"d":"50.00"}]
[null,79,5200,"Salaires","52",{"v":50,"d":"50.00"}]
[null,80,5270,"Charges sociales","52",{"v":50,"d":"50.00"}]
[null,81,5280,"Charges de personnel","52",{"v":50,"d":"50.00"}]
[null,82,6000,"Loyer payé","60",{"v":60,"d":"60.00"}]
[null,83,6100,"Entretien & répar.","61",{"v":60,"d":"60.00"}]
[null,84,6110,"Réparations","61",{"v":60,"d":"60.00"}]
[null,85,6160,"Leasing","61",{"v":60,"d":"60.00"}]
[null,86,6200,"Frais véhicules","62",{"v":60,"d":"60.00"}]
[null,87,6280,"Frais expédition","62",{"v":60,"d":"60.00"}]
[null,88,6300,"Assurances","63",{"v":60,"d":"60.00"}]
[null,89,6302,"Taxes","63",{"v":60,"d":"60.00"}]
[null,90,6400,"Electricité","64",{"v":60,"d":"60.00"}]
[null,91,6500,"Frais adminis.","65",{"v":60,"d":"60.00"}]
[null,92,6510,"Téléphones","65",{"v":60,"d":"60.00"}]
[null,93,6520,"Abonnements","65",{"v":60,"d":"60.00"}]
[null,94,6570,"Frais informatique","65",{"v":60,"d":"60.00"}]
[null,95,6600,"Publicité","66",{"v":60,"d":"60.00"}]
[null,96,6700,"ACE","67",{"v":60,"d":"60.00"}]
[null,97,6710,"Différence de caisse","67",{"v":60,"d":"60.00"}]
[null,98,6900,"Dépréciations ","69",{"v":69,"d":"69.00"}]
[null,99,7400,"Produits financiers","74",{"v":74,"d":"74.00"}]
[null,100,7410,"Charges s/placements","74",{"v":74,"d":"74.00"}]
[null,101,7500,"Produits d'immeubles","75",{"v":75,"d":"75.00"}]
[null,102,7502,"Loyers encaissés",{"$f":"LEFT(C103,2)","v":"75"},{"v":76,"d":"76.00"}]
[null,103,7510,"Charges  s/ immeubles","75",{"v":75,"d":"75.00"}]
[null,104,7520,"Chauffage de l'immeuble","75",{"v":75,"d":"75.00"}]
[null,105,8000,"Produits exception.","80",{"v":80,"d":"80.00"}]
[null,106,8005,"Subventions","80",{"v":80,"d":"80.00"}]
[null,107,8010,"Charges exceptionnelles","80",{"v":80,"d":"80.00"}]
[null,108,8015,"Dons obtenus","80",{"v":80,"d":"80.00"}]