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[null,null,null,null,null,null,null,"Zoom en % :",100]
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[null,null,null,null,null,null,null,"(Ctlr z)                "]
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[null,"Le Bilan"]
[null,"Résumé"]
[null,"Classement"]
[null,"Masses"]
[null,"Bilans et résultat"]
[null,"Dernier exercice"]
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["Rév. 05.01.04 / 28.03.07"]

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[null,null,null,null,null,null,null,"Lorsque le carnet est déposé sur un"]
[null,null,null,null,null,null,null,"fond vert, ses pages sont simplement "]
[null,null,null,null,null,null,null,"à lire… et à retenir si possible !!!"]

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[null,"Pour bien comprendre les mécanismes du Bilan, vous"]
[null,"allez créer votre propre entreprise, une exploitation"]
[null,"agricole ultra-moderne…"]

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["Les sources de capitaux 1"]
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[]
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[]
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[null,"     Pour créer votre entreprise, vous avez besoin d'argent…"]
[]
[null,"     D'abord, vous avez fait des économies que vous allez placer"]
[null,"     dans votre affaire. Ce sera vos FONDS PROPRES.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E21=\"\",1,IF(E21<50000,3,IF(E21>500000,2,4)))","v":1}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Cliquez dans la case beige, entrez le","montant souhaité, puis RETURN !"," "," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"On ne met pas tous ses œufs dans une","seule entreprise !   Votre","conseiller vous propose de ne pas","investir plus d'un demi-million !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"C'est un peu mince…","Raclez vos fonds de tiroirs…"," "," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"OK !","J'ai enregistré votre investissement, ","passez à la page suivante !"," "]
[]
[null,"     Combien avez-vous d'économies à investir ?"]
[]
[null,null,null,"Fr."]
[]
[]
[]
[]
[null,null,{"$f":"VLOOKUP($O$12,$O$14:$S$17,2)","v":"Cliquez dans la case beige, entrez le"}]
[null,null,{"$f":"VLOOKUP($O$12,$O$14:$S$17,3)","v":"montant souhaité, puis RETURN !"}]
[null,null,{"$f":"VLOOKUP($O$12,$O$14:$S$17,4)","v":" "}]
[null,null,{"$f":"VLOOKUP($O$12,$O$14:$S$17,5)","v":" "}]

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["Les sources de capitaux 2"]
[]
[]
[]
[]
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[null,"     Vos  FONDS PROPRES  ne vont pas suffire pour vous installer."]
[null,"     Des tiers peuvent vous aider… !"]
[]
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[]
[]
[]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fonds propres"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('4'!E21>500000,500000,'4'!E21)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fonds étrangers"]
[null,"     L'oncle Frick vous prête",null,null,null,"Fr.",null,null,null,null,null,null,null,null,{"$f":"IF(G23>410000,150000,G23)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G28>O21*3,O21*3,G28)","v":0}]
[null,{"$f":"IF(G23=\"\",\"\",IF(G23<5000,\"     L'oncle Frick est bien pingre\",IF(G23>410000,\"     Vous croyez au père Noël !!!\",\"     Merci Tonton !\")))","v":""}]
[null,{"$f":"IF(G23>410000,\"     L'oncle vous prête Fr. 150'000.-… C'est déjà pas mal non !\",\"\")","v":""}]
[]
[null,{"$f":"IF(O23>0,\"     Vous empruntez encore à la Banque\",\"\")","v":""},null,null,null,{"$f":"IF(O23>0,\"Fr.\",\"\")","v":""}]
[null,{"$f":"IF(G28=\"\",\"\",IF(G28>O21*3,\"     Non, la banque ne vous prêtera jamais plus de 3 x vos fonds propres !\",\"     La banque vous accorde le crédit demandé\"))","v":""}]

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[null,"          VOICI CE DONT VOUS DISPOSEZ POUR LE MOMENT :",null,null,null,null,null,null,null,null,null,null,null,null,"Fonds propres"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'5'!O21","v":0}]
[null,"          FONDS PROPRES",null,null,null,null,null,null,null,null,null,null,null,null,"Fonds étrangers"]
[null,null,"Votre épargne placée dans l'entreprise",null,null,null,{"$f":"O16","v":0},null,null,null,null,null,null,null,{"$f":"'5'!O23","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'5'!O24","v":0}]
[null,"          FONDS ETRANGERS",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O16+O18+O19)","v":0}]
[null,null,"Prêt de l'oncle Frick",null,null,null,{"$f":"O18","v":0}]
[]
[null,null,"Emprunt auprès de la  Banque",null,null,null,{"$f":"O19","v":0}]
[]
[null,"          Total à disposition :",null,null,null,null,{"$f":"O20","v":0}]

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[null,null,null,null,null,null,null,null,3,"Chevaux"]
[null,null,1,"Boilles à lait",null,null,null,null,null,null,{"$f":"IF(J7=\"\",\"\",$AC$16)","v":""},5,"Maisons"]
[null,null,null,null,{"$f":"IF(D8=\"\",\"\",$AC$14)","v":""},2,"Charrues",null,null,null,null,null,null,{"$f":"IF(M8=\"\",\"\",$AC$18)","v":""},null,null,null,null,null,null,null,null,null,"Choix",17]
[null,null,null,null,null,null,null,{"$f":"IF(G9=\"\",\"\",$AC$15)","v":""},4,"Tracteurs",null,null,"Hypo.",{"$f":"IF(M8=\"\",\"\",$AD$18*M8)","v":""}]
[null,null,null,null,null,null,"Crédit",{"$f":"IF(G9=\"\",\"\",$AD$15*G9)","v":""},null,null,{"$f":"IF(J10=\"\",\"\",$AC$17)","v":""},null,null,null,6,"Vaches"]
["  Cliquez sur une icône…",null,null,null,null,null,null,null,null,"Crédit",{"$f":"IF(J10=\"\",\"\",$AD$17*J10)","v":""},null,null,null,null,null,{"$f":"IF(P11=\"\",\"\",$AC$19)","v":""},null,null,null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prix unitaire",null,null,"Prix","Crédit","Information",null,null,null,null,null,null,null,null,null,null,19,null,null,null,null,{"$f":"DAY(TODAY())","v":4}]
[null,"Info",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Choix","Biens","PU base","coef","Prix déf.","total",null,"ligne 1","ligne 2","ligne 3","ligne 4","ligne 5","ligne 6","ligne 7","ligne 8","fournisseur","créancier","hypothèque",null,null,"tirage ","coef. Fixé","compteur"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Boilles à lait",120,{"$f":"AS14","v":0},{"$f":"INT(Z14*AA14)","v":0},{"$f":"D8*AB14","v":0},0,"Une boille vaut Fr.",{"$f":"AB14","v":0},"Comptez environ","1 boille pour 2","ou 3 vaches.",null,null,null,null,null,null,"Boilles à lait",null,null,{"$f":"IF(AT14>5,AU14,ROUND(AR14/100,1))","v":0},null,{"$f":"ROUND((110+$AU$12)/100,1)","v":1.1000000000000001}]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,8)=0,\"\",VLOOKUP($Y$8,Biens,8))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Charrue",15000,{"$f":"AS15","v":0},{"$f":"INT(Z15*AA15)","v":0},{"$f":"G9*AB15","v":0},{"$f":"ROUND(AB15/3,0)","v":0},"Cette machine","coûte Fr.",{"$f":"AB15","v":0},"Vous devez","payer les 2/3","au comptant,","le solde à trois","mois.",null,{"$f":"AD15*G9","v":0},null,"Charrue",null,null,{"$f":"IF(AT15>5,AU15,ROUND(AR15/100,1))","v":0},null,{"$f":"ROUND((110+$AU$12)/100,1)","v":1.1000000000000001}]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,9)=0,\"\",VLOOKUP($Y$8,Biens,9))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,7,"Aliments animaux",null,null,null,null,null,null,null,3,"Chevaux",6000,0,0,{"$f":"J7*AB16","v":0},0,"Un cheval de ce","genre coûte Fr.",{"$f":"AB16","v":0},null,null,null,null,null,null,null,null,"Chevaux",null,null,0,null,1.1000000000000001]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,10)=0,\"\",VLOOKUP($Y$8,Biens,10))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P17=\"\",\"\",$AC$20)","v":""},null,null,null,null,null,null,4,"Tracteur",30000,0,0,{"$f":"J10*AB17","v":0},{"$f":"ROUND(AB17/2,0)","v":0},"Prix du tracteur",{"$f":"AB17","v":0},"Le vendeur vous","accorde un crédit.",{"$f":"AD17","v":0},"remboursable","dans les 9 mois.",null,null,{"$f":"AD17*J10","v":0},null,"Tracteur",null,null,0,null,1.1000000000000001]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,11)=0,\"\",VLOOKUP($Y$8,Biens,11))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"Aco.",{"$f":"IF(P17=\"\",\"\",$AC$20-$AM$20)","v":""},null,null,null,null,null,null,5,"Maison",300000,0,0,{"$f":"M8*AB18","v":0},{"$f":"ROUND(AB18/4,0)","v":0},"La villa est à ","vendre au prix de",{"$f":"AB18","v":0},"La banque vous","accorde une","hypothèque de",{"$f":"AD18","v":0},null,null,null,{"$f":"AD18*M8","v":0},"Maison",null,null,0,null,1.1000000000000001]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,12)=0,\"\",VLOOKUP($Y$8,Biens,12))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Vaches",4500,0,0,{"$f":"P11*AB19","v":0},null,"Une vache vaut Fr.",{"$f":"AB19","v":0},null,null,null,null,null,null,null,null,null,"Vaches",null,null,0,null,1.1000000000000001]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,13)=0,\"\",VLOOKUP($Y$8,Biens,13))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Aliments",25,0,0,{"$f":"P17*AB20","v":0},{"$f":"ROUND(AB20*0.1,0)","v":0},"Un sac d'aliments","coûte Fr.",{"$f":"AB20","v":0},null,"Vous payez un","acompte d'env. 10%.","La facture suivra","le mois prochain.",{"$f":"ROUND(AC20-(AD20*P17),0)","v":0},null,null,"Aliments",null,null,0,null,1.1000000000000001]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,14)=0,\"\",VLOOKUP($Y$8,Biens,14))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"CCP",null,0,{"$f":"Q23","v":0},{"$f":"Q23","v":0},null,"Indiquez le","montant que vous","souhaitez virer","au CCP,","directement dans","la case blanche. ","(cellule Q23)",null,null,null,null,"CCP",null,null,0,null,1.1000000000000001]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,15)=0,\"\",VLOOKUP($Y$8,Biens,15))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,8,"Dépôt au CP",null,null,null,null,null,null,null,9,"Fermes",180000,0,0,{"$f":"P29*AB22","v":0},{"$f":"ROUND(AB22/2,0)","v":0},"La ferme est","évaluée à Fr.",{"$f":"AB22","v":0},"La banque vous","accorde une","hypothèque de",{"$f":"AD22","v":0},null,null,null,{"$f":"AD22*P29","v":0},"Fermes",null,null,0,null,1.1000000000000001]
[null,{"$f":"IF(VLOOKUP($Y$8,Biens,16)=0,\"\",VLOOKUP($Y$8,Biens,16))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Prêt",null,0,{"$f":"N36","v":0},{"$f":"N36","v":0},null,"Indiquez le","montant que vous","souhaitez prêter","à votre ami","Fauchex","directement dans","la case blanche.",null,null,null,null,"Prêt",null,null,0,null,1.1000000000000001]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"Poules",4,0,0,{"$f":"J34*AB24","v":0},null,"Une poule coûte","au marché Fr.",{"$f":"AB24","v":0},null,null,null,null,null,null,null,null,"Poules",null,null,0,null,1.1000000000000001]
[null,"….  Puis entrez le ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Etable",25000,0,0,{"$f":"J38*AB25","v":0},null,"L'étable est ","évaluée à Fr.",{"$f":"AB25","v":0},null,"Elle a une capacité","de 25 bêtes.",null,null,null,null,null,"Etable",null,null,0,null,1.1000000000000001]
[null,"nombre de biens désirés",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Cochons",400,0,0,{"$f":"G36*AB26","v":0},null,"Un cochon vaut","cette semaine Fr.",{"$f":"AB26","v":0},null,null,null,null,null,null,null,null,"Cochons",null,null,0,null,1.1000000000000001]
[null,"dans la case beige ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"Véhicules",10000,0,0,{"$f":"G40*AB27","v":0},null,"Cette camionnette","vaut Fr.",{"$f":"AB27","v":0},"d'occasion.",null,null,null,null,null,null,null,"Véhicules",null,null,0,null,1.1000000000000001]
[null,"correspondante.",null,null,null,null,null,null,null,null,null,null,null,null,9,"Fermes",null,null,null,null,null,null,null,15,"Maïs",600,0,0,{"$f":"D34*AB28","v":0},null,"Le maïs est coté","à Fr.",{"$f":"AB28","v":0},"la tonne.",null,"Combien vous en"," faut-il ?",null,null,null,null,"Maïs",null,null,0,null,1.1000000000000001]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P29=\"\",\"\",$AC$22)","v":""},null,null,null,null,null,null,16,"Outils",200,0,0,{"$f":"D38*AB29","v":0},null,"L'outillage vaut Fr.",{"$f":"AB29","v":0},"par lot de 6  outils.","Précisez le nombre ","de lots désirés.",null,null,null,null,null,null,"Outils",null,null,0,null,1.1000000000000001]
[null,"Vous avez droit à",null,null,null,null,null,null,null,null,null,null,null,null,null,"Hypo.",{"$f":"IF(P29=\"\",\"\",$AD$22*P29)","v":""},null,null,null,null,null,null,17,"vide",null,0,{"$f":"Z30*AA30","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"vide",null,null,0,null,1.1000000000000001]
[null,"12 choix maximum.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AM14:AM30)","v":0},{"$f":"SUM(AN14:AN30)","v":0},{"$f":"SUM(AO14:AO30)","v":0}]
[null,"Aide",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nombre de choix",null,null,null,{"$f":"SUM(AC14:AC29)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AM31:AO31)","v":0}]
[null,null,15,"Maïs",null,null,null,null,11,"Poules",null,null,null,null,null,"Situation",null,null,null,null,null,null,null,null,"Total passif",{"$f":"'6'!O20","v":0},null,"Nombre choix",{"$f":"COUNTIF(AC14:AC29,\">0\")","v":0}]
[null,null,null,null,{"$f":"IF(D34=\"\",\"\",$AC$28)","v":""},null,null,null,null,null,{"$f":"IF(J34=\"\",\"\",$AC$24)","v":""},null,null,null,null,"solde",{"$f":"Z33-AC32+AM32","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Il vous reste encore \",12-AC33,\" choix\")","v":"Il vous reste encore 12 choix"}]
[null,null,null,null,null,13,"Cochons",null,null,null,null,10,"Prêt"]
[null,null,null,null,null,null,null,{"$f":"IF(G36=\"\",\"\",$AC$26)","v":""},null,null,null,null,null,null,null,"en caisse"]
[null,null,16,"Outils",null,null,null,null,12,"Etables"]
[null,null,null,null,{"$f":"IF(D38=\"\",\"\",$AC$29)","v":""},null,null,null,null,null,{"$f":"IF(J38=\"\",\"\",$AC$25)","v":""}]
[null,null,null,null,null,14,"Camionnettes",null,null,"Hypo",{"$f":"IF(J38=\"\",\"\",$AD$25*J38)","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(G40=\"\",\"\",$AC$27)","v":""}]
[]
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[null,"Pour établir votre bilan, vous devez regrouper certains éléments selon les catégories suivantes :",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB29=\"\",\"\",SUM($AB$16:AB29))","v":""},23,"A","I","Immeubles","Etables","acheté","étable","étables",{"$f":"Choix!J38","v":0},{"$f":"Choix!K38","v":""},0,""]
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[null,"Vous avez... :",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB10=\"\",\"\",SUM($AB$7:AB10))","v":""},4,"P","MT","Banque","Banque 2","obtenu ","un deuxième prêt bancaire",null,null,{"$f":"IF(Choix!$Q$34<0,ROUND(Choix!$Q$34*-1,0),0)","v":0},0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB11=\"\",\"\",SUM($AB$7:AB11))","v":""},5,"P","CT","Fournisseurs","Fournisseurs","une facture","à payer dans les 30 jours",null,null,{"$f":"IF(Choix!Q17=\"\",0,ROUND(Choix!Q17-Choix!Q18,0))","v":0},0,""]
[null,{"$f":"VLOOKUP(1,Inv_sources,7)","v":{"$error":"#N/A"}},null,{"$f":"VLOOKUP(1,Inv_sources,8)","v":{"$error":"#N/A"}},null,null,{"$f":"VLOOKUP(1,Inv_sources,11)","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,{"$f":"IF(AB12=\"\",\"\",SUM($AB$7:AB12))","v":""},6,"P","CT","Fournisseurs","Crédit machine","obtenu","un crédit du vendeur de machines agricoles",null,null,{"$f":"Choix!H10","v":""},0,""]
[null,{"$f":"VLOOKUP(2,Inv_sources,7)","v":{"$error":"#N/A"}},null,{"$f":"VLOOKUP(2,Inv_sources,8)","v":{"$error":"#N/A"}},null,null,{"$f":"VLOOKUP(2,Inv_sources,11)","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,{"$f":"IF(AB13=\"\",\"\",SUM($AB$7:AB13))","v":""},7,"P","CT","Fournisseurs","Crédit tracteur","obtenu","un crédit du vendeur de tracteurs",null,null,{"$f":"Choix!K11","v":""},0,""]
[null,{"$f":"VLOOKUP(3,Inv_sources,7)","v":{"$error":"#N/A"}},null,{"$f":"VLOOKUP(3,Inv_sources,8)","v":{"$error":"#N/A"}},null,null,{"$f":"VLOOKUP(3,Inv_sources,11)","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,{"$f":"IF(AB14=\"\",\"\",SUM($AB$7:AB14))","v":""},8,"P","LT","Hypothèques","Hypothèque 1","obtenu","une hypothèque sur la maison",null,null,{"$f":"Choix!N9","v":""},0,""]
[null,{"$f":"IF($O$15>4,VLOOKUP(4,Inv_sources,7),\"\")","v":""},null,{"$f":"IF($O$15>4,VLOOKUP(4,Inv_sources,8),\"\")","v":""},null,null,{"$f":"IF($O$15>4,VLOOKUP(4,Inv_sources,11),\"\")","v":""},null,null,null,null,null,null,null,{"$f":"MAX(P7:P15)+1","v":1},{"$f":"IF(AB15=\"\",\"\",SUM($AB$7:AB15))","v":""},9,"P","LT","Hypothèques","Hypothèque 2","obtenu","une hypothèque sur la ferme",null,null,{"$f":"Choix!Q30","v":""},0,""]
[null,{"$f":"IF($O$15>5,VLOOKUP(5,Inv_sources,7),\"\")","v":""},null,{"$f":"IF($O$15>5,VLOOKUP(5,Inv_sources,8),\"\")","v":""},null,null,{"$f":"IF($O$15>5,VLOOKUP(5,Inv_sources,11),\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"AB16","v":""},10,"A","C","Machine et outillage","Boilles","acheté","boille","boilles",{"$f":"Choix!D8","v":0},{"$f":"Choix!E8","v":""},0,""]
[null,{"$f":"IF($O$15>6,VLOOKUP(6,Inv_sources,7),\"\")","v":""},null,{"$f":"IF($O$15>6,VLOOKUP(6,Inv_sources,8),\"\")","v":""},null,null,{"$f":"IF($O$15>6,VLOOKUP(6,Inv_sources,11),\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AB17=\"\",\"\",SUM($AB$16:AB17))","v":""},11,"A","C","Machine et outillage","Charrues","acheté","charrue","charrues",{"$f":"Choix!G9","v":0},{"$f":"Choix!H9","v":""},0,""]
[null,{"$f":"IF($O$15>7,VLOOKUP(7,Inv_sources,7),\"\")","v":""},null,{"$f":"IF($O$15>7,VLOOKUP(7,Inv_sources,8),\"\")","v":""},null,null,{"$f":"IF($O$15>7,VLOOKUP(7,Inv_sources,11),\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AB18=\"\",\"\",SUM($AB$16:AB18))","v":""},12,"A","C","Machine et outillage","Outils","acheté","lot d'outils","lots d'outils",{"$f":"Choix!D38","v":0},{"$f":"Choix!E38","v":""},0,""]
[null,{"$f":"IF($O$15>8,VLOOKUP(8,Inv_sources,7),\"\")","v":""},null,{"$f":"IF($O$15>8,VLOOKUP(8,Inv_sources,8),\"\")","v":""},null,null,{"$f":"IF($O$15>8,VLOOKUP(8,Inv_sources,11),\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AB19=\"\",\"\",SUM($AB$16:AB19))","v":""},13,"A","C","Bétail","Vaches","acheté","vache","vaches",{"$f":"Choix!P11","v":0},{"$f":"Choix!Q11","v":""},0,""]
[null,{"$f":"IF($O$15>9,VLOOKUP(9,Inv_sources,7),\"\")","v":""},{"$f":"IF($O$15>9,VLOOKUP(9,Inv_sources,7),\"\")","v":""},{"$f":"IF($O$15>9,VLOOKUP(9,Inv_sources,8),\"\")","v":""},{"$f":"IF($O$15>9,VLOOKUP(9,Inv_sources,7),\"\")","v":""},{"$f":"IF($O$15>9,VLOOKUP(9,Inv_sources,7),\"\")","v":""},{"$f":"IF($O$15>9,VLOOKUP(9,Inv_sources,11),\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AB20=\"\",\"\",SUM($AB$16:AB20))","v":""},14,"A","C","Bétail","Chevaux","acheté","cheval","chevaux",{"$f":"Choix!J7","v":0},{"$f":"Choix!K7","v":""},0,""]
[null,null,null,null,null,null,{"$f":"SUM(G13:G20)","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,{"$f":"IF(AB21=\"\",\"\",SUM($AB$16:AB21))","v":""},15,"A","C","Bétail","Cochons","acheté","cochon","cochons",{"$f":"Choix!G36","v":0},{"$f":"Choix!H36","v":""},0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB22=\"\",\"\",SUM($AB$16:AB22))","v":""},16,"A","C","Bétail","Volaille","acheté","poule","poules",{"$f":"Choix!J34","v":0},{"$f":"Choix!K34","v":""},0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB23=\"\",\"\",SUM($AB$16:AB23))","v":""},17,"A","C","Stock ","Stock aliments","acheté","sac d'aliments","sacs d'aliments",{"$f":"Choix!P17","v":0},{"$f":"Choix!Q17","v":""},0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB24=\"\",\"\",SUM($AB$16:AB24))","v":""},18,"A","C","Stock ","Stock maïs","acheté","tonne de maïs","tonnes de maïs",{"$f":"Choix!D34","v":0},{"$f":"Choix!E34","v":""},0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB25=\"\",\"\",SUM($AB$16:AB25))","v":""},19,"A","I","Véhicules","Camionnettes","acheté","camionnette","camionnettes",{"$f":"Choix!G40","v":0},{"$f":"Choix!H40","v":""},0,""]
[null,"Pour établir votre bilan, vous devez regrouper certains éléments selon les catégories suivantes :",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB26=\"\",\"\",SUM($AB$16:AB26))","v":""},20,"A","I","Véhicules","Tracteurs","acheté","tracteur","tracteurs",{"$f":"Choix!J10","v":0},{"$f":"Choix!K10","v":""},0,""]
[null,null,null,null,null,null,"mettre le montant ici",null,null,null,null,null,null,null,null,{"$f":"IF(AB27=\"\",\"\",SUM($AB$16:AB27))","v":""},21,"A","I","Immeubles","Maisons d'habitation","acheté","maison d'habitation","maisons d'habitation",{"$f":"Choix!M8","v":0},{"$f":"Choix!N8","v":""},0,""]
[null,"Créanciers",null,"(montant à rembourser à moyen terme)",null,null,null,{"$f":"IF(G28=W38,\"v\",\"?\")","v":"v"},null,null,null,null,null,null,null,{"$f":"IF(AB28=\"\",\"\",SUM($AB$16:AB28))","v":""},22,"A","I","Immeubles","Fermes","acheté","ferme","fermes",{"$f":"Choix!P29","v":0},{"$f":"Choix!Q29","v":""},0,""]
[null,"Banques",null,null,null,null,null,{"$f":"IF(G29=W39,\"v\",\"?\")","v":"v"},null,null,null,null,null,null,null,{"$f":"IF(AB29=\"\",\"\",SUM($AB$16:AB29))","v":""},23,"A","I","Immeubles","Etables","acheté","étable","étables",{"$f":"Choix!J38","v":0},{"$f":"Choix!K38","v":""},0,""]
[null,"Fournisseurs",null,"(montant à payer dans l'année)",null,null,null,{"$f":"IF(G30=W40,\"v\",\"?\")","v":"v"},null,null,null,null,null,null,null,{"$f":"IF(AB30=\"\",\"\",SUM($AB$16:AB30))","v":""},24,"A","C","Débiteurs","Débiteur","prêté","à Fauchex",null,null,{"$f":"Choix!N36","v":0},0,""]
[null,"Hypothèques",null,"(total des hypothèques)",null,null,null,{"$f":"IF(G31=W41,\"v\",\"?\")","v":"v"},null,null,null,null,null,null,null,{"$f":"IF(AB31=\"\",\"\",SUM($AB$16:AB31))","v":""},25,"A","C","Poste ","Poste","dépôsé","à la Poste",null,null,{"$f":"Choix!Q23","v":0},0,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB32=\"\",\"\",SUM($AB$16:AB32))","v":""},26,"A","C","Caisse","Caisse","un solde","innutilisé, laissé en caisse ",null,null,{"$f":"IF(Choix!$Q$34>=0,ROUND(Choix!$Q$34,0),0)","v":0},{"$f":"IF(Z32=\"\",0,Z32)","v":0},""]
[null,null,null,{"$f":"IF(G28=\"\",\"\",IF(SUM(G28:G31)=SUM(W38:W41),\"Bien travaillé, vous pouvez passer à la page suivante !\",\"Faites encore un petit effort !!!\"))","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(P16:P33)+1","v":1},{"$f":"IF(AB33=\"\",\"\",SUM($AB$16:AB33))","v":""},27]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Synthèse"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital",null,{"$f":"AA7","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Créancier Frick",null,{"$f":"AA8","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Banque",null,{"$f":"SUM(AA9:AA10)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fournisseurs",null,{"$f":"SUM(AA11:AA13)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hypothèques",null,{"$f":"SUM(AA14:AA15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total",{"$f":"SUM(W37:W41)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machines et outillage",null,{"$f":"SUM(AA16:AA18)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bétail",null,{"$f":"SUM(AA19:AA22)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stock",null,{"$f":"SUM(AA23:AA24)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Véhicules",null,{"$f":"SUM(AA25:AA26)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Immeubles",null,{"$f":"SUM(AA27:AA29)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Débiteurs",null,{"$f":"AA30","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Poste",null,{"$f":"AA31","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Caisse",null,{"$f":"AA32","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total",{"$f":"SUM(W43:W50)","v":0}]

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[]
[]
[]
[null,"Le Bilan est en fait une balance en équilibre; dans le plateau de droite"]
[null,"on met les sources de capitaux, (comment on s'est procuré les sous) et"]
[null,"dans le plateau de gauche on place les emplois de capitaux,"]
[null,"(qu'est-ce que l'on a fait de l'argent déposé dans le plateau de droite)."]
[]
[]
[]
[]
[null,null,{"$f":"IF(O14=3,\"\",IF(O14=1,\"Bilan au 31 décembre …\",\"Balance en équilibre\"))","v":""}]
[]
[null,null,{"$f":"IF(O14=3,\"\",IF($O$14=1,\"Actif\",\"Emplois\"))","v":""},null,null,null,{"$f":"IF(O14=3,\"\",IF($O$14=1,\"Passif\",\"Sources\"))","v":""},null,null,null,null,null,null,null,{"$f":"3","v":3}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"   retour",null,null,null,null,null,"                  suite"]

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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Réponse","Minuscule","Trouve","Vrai/faux"]
[null,"Comment s'appelle la partie gauche du Bilan ?",null,null,null,null,null,null,{"$f":"IF(F4=\"\",\"\",IF(R4=TRUE,\"\",\"Juste\"))","v":""},{"$f":"IF(F4=\"\",\"\",IF(R4=TRUE,\"Faux\",\"\"))","v":""},null,null,null,null,"actif",{"$f":"LOWER(F4)","v":""},{"$f":"FIND(O4,P4)","v":{"$error":"#VALUE!"}},{"$f":"ISERR(Q4)","v":true}]
[null,null,null,null,null,null,null,null,{"$f":"IF(F5=\"\",\"\",IF(R5=TRUE,\"\",\"Juste\"))","v":""},{"$f":"IF(F5=\"\",\"\",IF(R5=TRUE,\"Faux\",\"\"))","v":""}]
[null,"Comment s'appellent les sources de capitaux dans un Bilan ?",null,null,null,null,null,null,"","",null,null,null,null,"passif",{"$f":"LOWER(F6)","v":""},{"$f":"FIND(O6,P6)","v":{"$error":"#VALUE!"}},{"$f":"ISERR(Q6)","v":true}]
[null,null,null,null,null,null,null,null,"",""]
[null,"Comment s'appelle la personne à qui l'on doit de l'argent ?",null,null,null,null,null,null,"","",null,null,null,null,"créancier","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"La faculté de convertir rapidement quelque chose en argent s'appelle la…",null,null,null,null,null,null,"","",null,null,null,null,"liquidité","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Les fonds liquides dont dispose une entreprise s'appellent la …",null,null,null,null,null,null,"","",null,null,null,null,"trésorerie","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Le droit que l'on a d'exiger une somme due s'appelle une ...",null,null,null,null,null,null,"","",null,null,null,null,"créance","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Une personne qui nous doit de l'argent est un …",null,null,null,null,null,null,"","",null,null,null,null,"débiteur","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Comment s'appelle la liste des biens que l'on possède ?",null,null,null,null,null,null,"","",null,null,null,null,"inventaire","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Les fonds propres engagés dans l'entreprise s'appellent le …",null,null,null,null,null,null,"","",null,null,null,null,"capital","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Un commerçant à qui l'on doit de l'argent, suite à un achat est un …",null,null,null,null,null,null,"","",null,null,null,null,"fournisseur","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Un emprunt garanti par un immeuble se nomme une …",null,null,null,null,null,null,"","",null,null,null,null,"hypothèque","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"Les sources de capitaux et les emplois sont-ils  égaux ou différents ?",null,null,null,null,null,null,"","",null,null,null,null,"égaux","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null,"La formule \"Actif = Passif\" est-elle correcte ? (oui/non)",null,null,null,null,null,null,"","",null,null,null,null,"oui","",{"$error":"#VALUE!"},true]
[null,null,null,null,null,null,null,null,"",""]
[null," refaire",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(I4:I28,\"Juste\")","v":0},"bonnes réponse"]
[null,{"$f":"IF(O30<2,CONCATENATE(\"Vous avez \",O30,\" bonne réponse sur 13\"),CONCATENATE(\"Vous avez \",O30,\" bonnes réponses sur 13\"))","v":"Vous avez 0 bonne réponse sur 13"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTBLANK(F3:F29)-14","v":13},"vide"]
[]
[null,"               revoir les définitions",null,null,null,"                      suite …"]

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[]
[null,{"$f":"IF('14'!$O$31>7,\"Terminez d'abord le questionnaire !\",\"Exercice\")","v":"Terminez d'abord le questionnaire !"}]
[]
[]
[]
[null,null,null,null,"Bilan au ",null,{"$f":"TODAY()","v":"2015-09-04"}]
[null,null,"ACTIF",null,null,null,"PASSIF"]
[null,null,"(Emplois)",null,null,null,"(Sources)"]
[]
[null,null,null,{"$f":"IF('14'!$O$31>7,\"\",\"Biens\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"test "]
[null,null,null,null,null,null,null,{"$f":"IF('14'!$O$31>7,\"\",\"    Dettes\")","v":""},null,null,null,null,null,null,null,null,null,0,null,"Synthèse"]
[null,null,null,{"$f":"IF('14'!$O$31>7,\"\",\"     Créances\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W14=1,SUM($W$14:$W14),\"\")","v":""},1,"Créancier Frick",null,{"$f":"'9'!W38","v":0},{"$f":"IF(V14=0,\"\",1)","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF('14'!$O$31>7,\"\",\"        Capital\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(W15=1,SUM($W$14:$W15),\"\")","v":""},2,"Banque",null,{"$f":"'9'!W39","v":0},""]
[null,null,null,{"$f":"IF('14'!$O$31>7,\"\",\"          Trésorerie\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W16=1,SUM($W$14:$W16),\"\")","v":""},3,"Fournisseurs",null,{"$f":"'9'!W40","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W17=1,SUM($W$14:$W17),\"\")","v":""},4,"Hypothèques",null,{"$f":"'9'!W41","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W18=1,SUM($W$14:$W18),\"\")","v":""},5,"Capital",null,{"$f":"'9'!W37","v":0},"",{"$f":"SUM(W14:W18)+1","v":1}]
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[null,null,null,{"$f":"IF(S25<5,\"Cliquez sur le compte à classer puis sur son numéro d'ordre ! \",\"Voici le corrigé\")","v":"Cliquez sur le compte à classer puis sur son numéro d'ordre ! "},null,null,null,null,null,null,null,null,null,null,null,"liste"]
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[null,null,null,{"$f":"IF(S25<5,\"\",IF(P26>1,\"Vous avez plus d'une faute, vous devez refaire l'exercice !!!\",\"Bravo ! Vous pouvez choisir une autre liste ou passer à la page suivante...\"))","v":""}]

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[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Maintenant, vous savez \"classer\" un Bilan"]
[]
[null,null,"alors …"]
[]
[null,null,"établissez votre Bilan conformément à"]
[null,null,"ce que vous venez d'apprendre !"]
[]
[]
[null,null,null,"ACTIF",null,"PASSIF"]
[]
[null,null,null,"Ordre de",null,"Ordre"]
[null,null,null,"liquidité",null,"d'exigibilité"]
[null,null,null,"décroissant",null,"décroissant"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"solution"]

{"sheet":"21","index":21,"n_rows":35,"n_cols":23,"rows_kept":35,"cut":false,"hidden":false,"merged":[[3,1,4,8]]}
[]
[]
[]
[null,"Contrôle        "]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Combien de comptes avez-vous dans votre Bilan  ?"]
[]
[null,null,"Quel est le montant des totaux égaux  ?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Fournisseurs",null,{"$f":"'9'!W40","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Banque",null,{"$f":"'9'!W39","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Créancier Frick",null,{"$f":"'9'!W38","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Hypothèques",null,{"$f":"'9'!W41","v":0}]
[null,null,null,{"$f":"IF(H12=\"\",\"\",IF(H12=V30,\"On est d'accord sur ce point...\",\"C'est mal parti !!!\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Capital",null,{"$f":"'9'!W37","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Caisse",null,{"$f":"'9'!W50","v":0}]
[null,null,null,{"$f":"IF(H14=\"\",\"\",IF(H14=V31,\"OK, vous avez droit au corrigé de la page 22.\",\"Avez-vous fait votre Bilan par écrit ?\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Poste",null,{"$f":"'9'!W49","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Débiteurs",null,{"$f":"'9'!W48","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Stock",null,{"$f":"'9'!W45","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Bétail",null,{"$f":"'9'!W44","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"Véhicules",null,{"$f":"'9'!W46","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Machines et outillage",null,{"$f":"'9'!W43","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Immeubles",null,{"$f":"'9'!W47","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nb comptes",null,{"$f":"COUNTIF(V16:V28,\">0\")","v":0},"rép. Juste"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total actif",null,{"$f":"SUM(V21:V28)","v":0},{"$f":"IF(H12=V30,1,0)","v":1}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total passif",null,{"$f":"SUM(V16:V20)","v":0},{"$f":"IF(H14=V33,1,0)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"somme juste",{"$f":"SUM(W31:W33)","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]

{"sheet":"22","index":22,"n_rows":29,"n_cols":24,"rows_kept":29,"cut":false,"hidden":false,"merged":[[26,3,26,8],[28,3,28,8],[9,4,9,5],[9,6,9,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Bilan au ",null,{"$f":"TODAY()","v":"2015-09-04"}]
[null,null,null,"ACTIF",null,null,null,null,"PASSIF"]
[]
[]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>1,VLOOKUP(1,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>1,VLOOKUP(1,$R$21:$W$28,5),\"\"))","v":""},null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$20>1,VLOOKUP(1,$R$16:$W$20,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$20>1,VLOOKUP(1,$R$16:$W$20,5),\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"test "]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>2,VLOOKUP(2,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>2,VLOOKUP(2,$R$21:$W$28,5),\"\"))","v":""},null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$20>2,VLOOKUP(2,$R$16:$W$20,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$20>2,VLOOKUP(2,$R$16:$W$20,5),\"\"))","v":""},null,null,null,null,null,null,null,null,0,null,"Synthèse"]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>3,VLOOKUP(3,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>3,VLOOKUP(3,$R$21:$W$28,5),\"\"))","v":""},null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$20>3,VLOOKUP(3,$R$16:$W$20,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$20>3,VLOOKUP(3,$R$16:$W$20,5),\"\"))","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(W16=1,SUM($W$16:$W16),\"\")","v":""},1,"Fournisseurs",null,{"$f":"'9'!W40","v":0},{"$f":"IF(V16=0,\"\",1)","v":""}]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>4,VLOOKUP(4,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>4,VLOOKUP(4,$R$21:$W$28,5),\"\"))","v":""},null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$20>4,VLOOKUP(4,$R$16:$W$20,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$20>4,VLOOKUP(4,$R$16:$W$20,5),\"\"))","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(W17=1,SUM($W$16:$W17),\"\")","v":""},3,"Banque",null,{"$f":"'9'!W39","v":0},{"$f":"IF(V18=0,\"\",1)","v":""}]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>5,VLOOKUP(5,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>5,VLOOKUP(5,$R$21:$W$28,5),\"\"))","v":""},null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$20>5,VLOOKUP(5,$R$16:$W$20,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$20>5,VLOOKUP(5,$R$16:$W$20,5),\"\"))","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(W18=1,SUM($W$16:$W18),\"\")","v":""},2,"Créancier Frick",null,{"$f":"'9'!W38","v":0},{"$f":"IF(V17=0,\"\",1)","v":""}]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>6,VLOOKUP(6,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>6,VLOOKUP(6,$R$21:$W$28,5),\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W19=1,SUM($W$16:$W19),\"\")","v":""},4,"Hypothèques",null,{"$f":"'9'!W41","v":0},""]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>7,VLOOKUP(7,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>7,VLOOKUP(7,$R$21:$W$28,5),\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W20=1,SUM($W$16:$W20),\"\")","v":""},5,"Capital",null,{"$f":"'9'!W37","v":0},"",{"$f":"SUM(W16:W20)+1","v":1}]
[null,null,null,{"$f":"IF('21'!W34<>2,\"\",IF($X$28>8,VLOOKUP(8,$R$21:$W$28,3),\"\"))","v":""},{"$f":"IF('21'!W34<>2,\"\",IF($X$28>8,VLOOKUP(8,$R$21:$W$28,5),\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W21=1,SUM($W21:$W$21),\"\")","v":""},6,"Caisse",null,{"$f":"'9'!W50","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W22=1,SUM($W$21:$W22),\"\")","v":""},7,"Poste",null,{"$f":"'9'!W49","v":0},{"$f":"IF(V22=0,\"\",1)","v":""}]
[null,null,null,"Total",{"$f":"SUM(E14:E21)","v":0},null,null,null,{"$f":"SUM(I14:I18)","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(W23=1,SUM($W$21:$W23),\"\")","v":""},8,"Débiteurs",null,{"$f":"'9'!W48","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W24=1,SUM($W$21:$W24),\"\")","v":""},9,"Stock",null,{"$f":"'9'!W45","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W25=1,SUM($W$21:$W25),\"\")","v":""},10,"Bétail",null,{"$f":"'9'!W44","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W26=1,SUM($W$21:$W26),\"\")","v":""},11,"Véhicules",null,{"$f":"'9'!W46","v":0},""]
[null,null,null,"Contrôlez votre bilan ",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W27=1,SUM($W$21:$W27),\"\")","v":""},12,"Machines et outillage",null,{"$f":"'9'!W43","v":0},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W28=1,SUM($W$21:$W28),\"\")","v":""},13,"Immeubles",null,{"$f":"'9'!W47","v":0},"",{"$f":"SUM(W21:W28)+1","v":1}]
[null,null,null,"puis passez à la suite du programme…",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total",{"$f":"'9'!W51","v":0}]

{"sheet":"23","index":23,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"24","index":24,"n_rows":35,"n_cols":27,"rows_kept":35,"cut":false,"hidden":false,"merged":[[3,1,4,5]]}
[]
[]
[]
[null,"Exercice"]
[]
[]
[]
[]
[]
[]
[null,"             Pour les actifs suivants, indiquez à quelle masse ils appartiennent !"]
[]
[]
[]
[null,null,{"$f":"VLOOKUP(P22,P26:R35,2)","v":"Cliquez sur tirage"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"circulants"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"immobilisés"]
[]
[null,null,{"$f":"IF(VLOOKUP($P$22,P26:T35,5)=1,VLOOKUP($P$22,$P$26:$Y$35,7),VLOOKUP($P$22,$P$26:$Y$35,9))","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,"Tirage","Réponse"]
[null,null,{"$f":"IF(VLOOKUP($P$22,P26:T35,5)=1,VLOOKUP($P$22,$P$26:$Y$35,8),VLOOKUP($P$22,$P$26:$Y$35,10))","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"10","v":10},{"$f":"2","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,2,3,4,5,6,7,8,9,10]
[null,{"$f":"IF(T35=9,\"       Bravo, vous avez 9 points sur 9, vous pouvez passer à la page suivante…\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"résultat"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Caisse",1,0,{"$f":"IF(R26=S26,1,0)","v":0},null,"C'est juste","   ","Non, je ne suis pas d'accord,","les liquidités sont de passage dans l'entreprise."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Poste",1,0,{"$f":"IF(R27=S27,1,0)","v":0},null,"Bravo","   ","Non, je ne suis pas d'accord,","les liquidités sont de passage dans l'entreprise."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Banque",1,0,0,null,"Parfait","  ","Non, je ne suis pas d'accord,","les liquidités sont de passage dans l'entreprise."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Débiteurs",1,0,0,null,"Bien","   ","Non, je ne suis pas d'accord,","les liquidités sont de passage dans l'entreprise."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Stock de marchandise",1,0,0,null,"Bravo","  ","Non, je ne suis pas d'accord,","le stock disparaît à l'usage."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Machines",3,0,0,null,"Parfait","  ","Non, je ne suis pas d'accord,","on peut les utiliser de nombeuses fois."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Mobilier",3,0,0,null,"Bien","   ","Non, je ne suis pas d'accord,","on peut l'utiliser de nombeuses fois."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Véhicules",3,0,0,null,"Bravo","  ","Non, je ne suis pas d'accord,","on peut les utiliser de nombeuses fois."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Immeubles",3,0,0,null,"Parfait","  ","Non, je ne suis pas d'accord,","ils ne vont pas disparaître à l'usage !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Cliquez sur tirage",null,1,{"$f":"SUM(T26:T34)","v":0},null,"   ","  ","   ","   ","   ","    "]

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[]
[]
[]
[null,"Exercice"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"dettes à court terme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"dettes à long terme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"capitaux propres"]
[]
[]
[null,"             Pour les passifs suivants, indiquez à quel groupe ils appartiennent !"]
[]
[]
[]
[null,null,{"$f":"VLOOKUP(P22,P26:R34,2)","v":"Cliquez sur tirage"}]
[]
[]
[]
[]
[]
[null,null,{"$f":"IF(VLOOKUP($P$22,P26:T34,5)=1,VLOOKUP($P$22,$P$26:$Y$35,7),VLOOKUP($P$22,$P$26:$Y$35,9))","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,"Tirage","Réponse"]
[null,null,{"$f":"IF(VLOOKUP($P$22,P26:T34,5)=1,VLOOKUP($P$22,$P$26:$Y$35,8),VLOOKUP($P$22,$P$26:$Y$35,10))","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"7","v":7},{"$f":"1","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,2,3,4,5,6,7,8,9,10]
[null,{"$f":"IF(T32=6,\"       Bravo, ce chapitre n'a plus de secret pour vous !   En route pour la p. 26...\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"résultat"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Fournisseurs",2,0,{"$f":"IF(R26=S26,1,0)","v":0},null,"C'est juste","   ","Non, je ne suis pas d'accord,","dettes remboursables dans les 3 mois"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Compte courant bancaire",2,0,0,null,"Bravo","   ","Non, je ne suis pas d'accord,","dettes remboursables dans l'année"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Créanciers",3,0,0,null,"Parfait","  ","Non, je ne suis pas d'accord,","dettes remboursables à plus de 12 mois"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Emprunt bancaire",3,0,0,null,"Bien","   ","Non, je ne suis pas d'accord,","dettes remboursables à plus de 12 mois"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Hypothèques",3,0,0,null,"Bravo","  ","Non, je ne suis pas d'accord,","dettes remboursables dans plusieurs années"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Capital",4,0,0,null,"C'est juste","  ","Non, je ne suis pas d'accord,","c'est vos fonds propres",null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Cliquez sur tirage",null,null,{"$f":"SUM(T26:T31)","v":0},null,"    ","   ","   ","   ","   ","   "]

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[]
[]
[]
[null,"   Contrôle"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Quel est le montant total de vos capitaux immobilisés ?"]
[]
[null,null,"Quel est le montant total de vos dettes à court terme ?"]
[]
[null,null,{"$f":"IF(H12=\"\",\"\",IF(H12=V31,\"Première réponse juste\",\"Non, désolé, cherchez encore les immobilisés…\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Fournisseurs",null,{"$f":"'9'!W40","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Banque",null,{"$f":"'9'!W39","v":0}]
[null,null,{"$f":"IF(H14=\"\",\"\",IF(H14=V33,\"Deuxième réponse juste\",\"Non, désolé, cherchez encore les dettes à court terme…\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Créancier Frick",null,{"$f":"'9'!W38","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Hypothèques",null,{"$f":"'9'!W41","v":0}]
[null,null,{"$f":"IF(W34=2,\"Contrôle réussi…, poursuivez votre route vers la page suivante…\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Capital",null,{"$f":"'9'!W37","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Caisse",null,{"$f":"'9'!W50","v":0}]
[null,null,null,null,{"$f":"IF(T35=FALSE,\"\",IF($H$12=\"\",\"\",IF($H$12=$V$31,\"\",T26)))","v":""},null,{"$f":"IF(E22=\"\",\"\",V26)","v":""},null,null,null,null,null,null,null,null,null,null,null,7,"Poste",null,{"$f":"'9'!W49","v":0}]
[null,null,null,null,{"$f":"IF(T35=FALSE,\"\",IF($H$12=\"\",\"\",IF($H$12=$V$31,\"\",T27)))","v":""},null,{"$f":"IF(E23=\"\",\"\",V27)","v":""},null,null,null,null,null,null,null,null,null,null,null,8,"Débiteurs",null,{"$f":"'9'!W48","v":0}]
[null,null,null,null,{"$f":"IF(T35=FALSE,\"\",IF($H$12=\"\",\"\",IF($H$12=$V$31,\"\",T28)))","v":""},null,{"$f":"IF(E24=\"\",\"\",V28)","v":""},null,null,null,null,null,null,null,null,null,null,null,9,"Stock",null,{"$f":"'9'!W45","v":0}]
[null,null,"voir Bilan",null,null,null,{"$f":"IF(E25=\"\",\"\",V29)","v":""},null,null,null,null,null,null,null,null,null,null,null,10,"Bétail",null,{"$f":"'9'!W44","v":0}]
[null,null,null,null,{"$f":"IF(T35=FALSE,\"\",IF($H$14=\"\",\"\",IF($H$14=$V$33,\"\",T16)))","v":""},null,{"$f":"IF(E26=\"\",\"\",V16)","v":""},null,null,null,null,null,null,null,null,null,null,null,11,"Véhicules",null,{"$f":"'9'!W46","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Machines et outillage",null,{"$f":"'9'!W43","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Immeubles",null,{"$f":"'9'!W47","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"rép. Juste"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total immobilisé",null,{"$f":"SUM(V26:V28)","v":0},{"$f":"IF(H12=\"\",\"\",IF(H12=V31,1,0))","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total des dettes à 3 mois",null,{"$f":"V16","v":0},{"$f":"IF(H14=V33,1,0)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"somme juste",{"$f":"SUM(W31:W33)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]

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[]
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[]
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[]
[]
[null,null,"Une année plus tard…"]
[]
[]
[null,null,"Pendant l'année, ils se créent des déséquilibres entre l'Actif et le Passif"]
[null,null,"c'est le résultat de l'activité de l'entreprise."]

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{"sheet":"29","index":30,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"30","index":31,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"31","index":32,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

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[]
[]
[]
[null,"   Contrôle"]
[]
[]
[]
[]
[]
[]
[]
[null,"        Quelle est la formule du Bilan final ?",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LOWER(F12)","v":""},{"$f":"FIND(\"actif\",$P$12,1)","v":{"$error":"#VALUE!"}},{"$f":"FIND(\"-\",$P$12,1)","v":{"$error":"#VALUE!"}},{"$f":"FIND(\"passif\",$P$12,1)","v":{"$error":"#VALUE!"}},{"$f":"FIND(\"sul\",$P$12,1)","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ISERR(Q12)","v":true},{"$f":"ISERR(R12)","v":true},{"$f":"ISERR(S12)","v":true},{"$f":"ISERR(T12)","v":true}]
[null,"        Quelle est la formule du Bilan initial ?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q13=FALSE,1,0)","v":0},{"$f":"IF(R13=FALSE,1,0)","v":0},{"$f":"IF(S13=FALSE,1,0)","v":0},{"$f":"IF(T13=FALSE,1,0)","v":0},{"$f":"SUM(Q14:T14)","v":0}]
[]
[null,"        Qu'est ce que l'on obtient avec "]
[null,"        l'opération :",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LOWER(F14)","v":""},{"$f":"FIND(\"actif\",$P$17,1)","v":{"$error":"#VALUE!"}},{"$f":"FIND(\"=\",$P$17,1)","v":{"$error":"#VALUE!"}},{"$f":"FIND(\"passif\",$P$17,1)","v":{"$error":"#VALUE!"}}]
[null,"        \"Capital final - Capital  initial\" ?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ISERR(Q17)","v":true},{"$f":"ISERR(R17)","v":true},{"$f":"ISERR(S17)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q18=FALSE,1,0)","v":0},{"$f":"IF(R18=FALSE,1,0)","v":0},{"$f":"IF(S18=FALSE,1,0)","v":0},null,{"$f":"SUM(Q19:T19)","v":0}]
[]
[null,null,{"$f":"IF(F12=\"\",\"\",IF(U14=4,\"OK pour la première formule\",\"Pas d'accord avec la première formule.\"))","v":""}]
[null,null,{"$f":"IF(F14=\"\",\"\",IF(U19=3,\"OK pour la deuxième formule\",\"Pas d'accord avec la deuxième formule.\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LOWER(F17)","v":""},{"$f":"FIND(\"sultat\",$P$22,1)","v":{"$error":"#VALUE!"}}]
[null,null,{"$f":"IF(F17=\"\",\"\",IF(U24=1,\"OK pour la troisième réponse \",\"Pas d'accord avec la dernière réponse.\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ISERR(Q22)","v":true}]
[null,null,{"$f":"IF(F15=\"\",\"\",IF(U17=4,\"OK pour la première formule\",\"Pas d'accord avec la première formule.\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q23=FALSE,1,0)","v":0},null,null,null,{"$f":"SUM(Q24:T24)","v":0}]
[null,null,{"$f":"IF(F16=\"\",\"\",IF(U18=4,\"OK pour la première formule\",\"Pas d'accord avec la première formule.\"))","v":""}]
[null,null,"Pour les solutions, revoir la page précédente !"]

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[]
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[]
[]
[null,null,"Le dernier exercice de ce didacticiel va vous montrer"]
[null,null,"comment on peut découvrir le résultat annuel d'une entreprise"]
[null,null,"grâce au bilan."]
[]
[null,null,"Plus exactement, grâce à la comparaison de deux bilans."]
[]
[]
[null,null,"a) soit en comparant le bilan initial avec le bilan final de la même année,"]
[]
[null,null,"b) soit en comparant deux bilans initiaux successifs."]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"          Exercice page suivante..."]

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[]
[]
[]
[null,"Dernier exercice        "]
[]
[]
[]
[]
[]
[null,null,"Déterminez le résultat de chaque année, en comparant"]
[null,null,"les situations successives !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tirage ",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"montant de base","valeur fixe","résultat"]
[null,null,"Année","S i t u a t i o n ",null,null,null,"Résultat de l'année"]
[null,null,null,"Début d'année",null,"Fin d'année"]
[]
[null,null,{"$f":"YEAR(TODAY())","v":2015},"  Capital initial",{"$f":"ABS(U17)","v":100000},"  Capital final",{"$f":"ABS(V17)","v":130000},null,null,{"$f":"IF(H17=\"\",\"\",IF(H17>0,\"Bénéfice\",\"Perte\"))","v":""},null,null,null,null,null,6,0,{"$f":"ROUND(((P17*$R$12/10)+Q17),0)*10000","v":30000},null,{"$f":"IF(V17>=0,\"  Capital final\",\"  Découvert final\")","v":"  Capital final"},100000,{"$f":"U17+R17","v":130000},{"$f":"IF(H17=R17,1,0)","v":0}]
[null,null,{"$f":"YEAR(TODAY())+1","v":2016},{"$f":"S18","v":"  Capital initial"},{"$f":"ABS(U18)","v":130000},{"$f":"IF(H17=\"\",\"\",T18)","v":""},{"$f":"IF(H17=\"\",\"\",ABS(V18))","v":""},null,null,{"$f":"IF(H18=\"\",\"\",IF(H18>0,\"Bénéfice\",\"Perte\"))","v":""},null,{"$f":"IF($R$28<4,IF(W18=1,\"v\",\"   o\"),\"\")","v":""},null,null,null,-10,0,{"$f":"((P18*$R$12/10)+Q18)*10000","v":-50000},{"$f":"IF(U18>=0,\"  Capital initial\",\"  Découvert initial\")","v":"  Capital initial"},{"$f":"IF(V18>=0,\"  Capital final\",\"  Découvert final\")","v":"  Capital final"},{"$f":"V17","v":130000},{"$f":"U18+R18","v":80000},{"$f":"IF(H18=R18,1,0)","v":0}]
[null,null,{"$f":"IF(H17=\"\",\"\",YEAR(TODAY())+2)","v":""},{"$f":"IF(H17=\"\",\"\",S19)","v":""},{"$f":"IF(H17=\"\",\"\",ABS(U19))","v":""},{"$f":"IF(H18=\"\",\"\",T19)","v":""},{"$f":"IF(H18=\"\",\"\",ABS(V19))","v":""},null,null,"",null,"",null,null,null,-70,5,{"$f":"((P19*$R$12/10)+Q19)*10000","v":-300000},{"$f":"IF(U19>=0,\"  Capital initial\",\"  Découvert initial\")","v":"  Capital initial"},{"$f":"IF(V19>=0,\"  Capital final\",\"  Découvert final\")","v":"  Découvert final"},80000,{"$f":"U19+R19","v":-220000},0]
[null,null,{"$f":"IF(H18=\"\",\"\",YEAR(TODAY())+3)","v":""},"","","","",null,null,"",null,"",null,null,null,5,0,25000,"  Découvert initial","  Découvert final",-220000,-195000,0]
[null,null,{"$f":"IF(H19=\"\",\"\",YEAR(TODAY())+4)","v":""},"","","","",null,null,"",null,"",null,null,null,30,5,200000,"  Découvert initial","  Capital final",-195000,5000,0]
[null,null,{"$f":"IF(H20=\"\",\"\",YEAR(TODAY())+5)","v":""},"","","","",null,null,"",null,"",null,null,null,-15,10,25000,"  Capital initial","  Capital final",5000,30000,0]
[null,null,{"$f":"IF(H21=\"\",\"\",YEAR(TODAY())+6)","v":""},"","","","",null,null,"",null,"",null,null,null,18,5,140000,"  Capital initial","  Capital final",30000,170000,0]
[null,null,{"$f":"IF(H22=\"\",\"\",YEAR(TODAY())+7)","v":""},"","","","",null,null,"",null,"",null,null,null,-20,2,-80000,"  Capital initial","  Capital final",170000,90000,0]
[null,null,{"$f":"IF(H23=\"\",\"\",YEAR(TODAY())+8)","v":""},"","","","",null,null,"",null,"",null,null,null,10,2,70000,"  Capital initial","  Capital final",90000,160000,0]
[null,null,{"$f":"IF(H24=\"\",\"\",YEAR(TODAY())+9)","v":""},"","","","",null,null,{"$f":"IF(H26=\"\",\"\",IF(H26>0,\"Bénéfice\",\"Perte\"))","v":""},null,"",null,null,null,4,2,{"$f":"((P26*$R$12/10)+Q26)*10000","v":40000},"  Capital initial","  Capital final",160000,{"$f":"U26+R26","v":200000},{"$f":"IF(H26=R26,1,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nb vide",{"$f":"COUNTBLANK(H17:H26)","v":10},null,null,null,null,{"$f":"SUM(W17:W26)","v":0}]
[]
[]
[]
[null,null,{"$f":"IF(R28=0,CONCATENATE(\"Vous avez \",W28,\" réponses justes sur 10. \"),\"\")","v":""}]
[null,null,{"$f":"IF(W28=10,\"Magnifique, vous pouvez faire une nouvelle série...\",IF(R28=0,\"Prenez la peine de corriger vos petites erreurs !\",\"\"))","v":""}]
[null,null,{"$f":"IF(W28=10,\"                  … ou aller à la dernière page !\",\"\")","v":""}]

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[null,null,"Bravo et félicitation",null,null,null,"Bon vent pour la suite de"]
[null,null,"pour votre",null,null,null,"votre formation comptable !"]
[null,null,"persévérance !"]
[]
[null,null,"Maintenant, vous êtes incollable"]
[null,null,"sur le Bilan et ses subtilités."]
[]
[]
[]
[null,null,null,"         © Yvan Péguiron 2002"]

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