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[]
["Grand-livre automatique"]
[null,null,{"$f":"\"Activer une case de la marge gauche du GL pour les réglages\" & IF('Grand-livre'!D120=1,\" (ou Ctrl + r).\",\" (ou Alt pomme + r).\")","v":"Activer une case de la marge gauche du GL pour les réglages (ou Ctrl + r)."},null,null,null,"feuille suivante"]
[]
[null,"Ce qu'il fait :"," - Montre les opérations écriture par écriture"]
[null,null," - Montre des opérations groupées"]
[null,null," - Montre ou cache les soldes pour balance"]
[null,null," - Montre ou cache le compte de résultat et le Bilan"]
[null,null," - Tire au sort des questions pour s'entraîner"]
[]
[null,"Utile pour :"," - Corriger des exercices progressivement et de façon dynamique"]
[null,null," - Corriger des tests d'élèves en entrant les erreurs commises"]
[null,null," - Morceler un exercice en plusieurs parties"]
[null,null," - Faire des démonstrations"]
[null,null," - Faire des simulations"]
[null,null," - Jouer avec le \"blitz\" (tirer au sort un libellé puis vérifier la réponse)"]
[null,null," - Préparer les feuilles de comptes en T vides"]
[null,null," - Imprimer des corrigés"]
[null,null," - …"]
[]
[null,null,null,"Propriétés de ce grand-livre"]
[]
[null,null,"Nom de l'exercice* :","March_Gym_solution"]
[null,null,"                Source de la donnée  :","exercice :"]
[null,null,null,"manuel :","La compta un jeu d'enfant"]
[null,null,null,"fichier joint :","March_Gym…pdf"]
[null,null,null,"cd-rom :"]
[]
[null,null,"Auteur de ce GL :","© Y. Péguiron"]
[]
[null,null,"Date de création :","Version octobre 2014"]
[]
[null,null,"Niveau :","Gymnase"]
[]
[null,null,"Sujet comptable :","Clôture marchandises avec groupements"]
[]
[null,null,"Plan comptable choisi pour la création : ",{"$f":"'Plan comptable'!O54","v":"Plan PME 2014 - version LEP"}]
[null,"              (Réglage dans la feuille \"Plan comptable\")"]
[null,null,"Remarques :","Exercice avec comptes marchandises de regroupement (32 et 42)."]
[]
[]
[]
[null,"     * Ce nom apparaît un haut à gauche"]
[null,"      à l'impression de la feuille du GL"]
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[null,null,null,null,""]
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[null,null,null,null,""]
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[null,false]

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{"sheet":"Libellés","index":2,"n_rows":39,"n_cols":11,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,1,0,8],[10,2,10,9],[11,2,11,9],[12,2,12,9],[13,2,13,9],[14,2,14,9],[15,2,15,9],[16,2,16,9],[17,2,17,9],[18,2,18,9],[19,2,19,9],[20,2,20,9],[21,2,21,9],[22,2,22,9],[23,2,23,9],[29,2,29,9],[30,2,30,9],[31,2,31,9],[32,2,32,9],[24,2,24,9],[25,2,25,9],[26,2,26,9],[27,2,27,9],[28,2,28,9]]}
[null,"Libellés"]
[]
[null,"Les libellés donnés ci-dessous correspondent aux boutons. Ils sont affichés automatiquement"]
[]
[null,"lorsqu'un bouton est activé. "]
[]
[]
[]
[]
[]
[null,"Bouton","Libellé"]
[null,0,null,null,null,null,null,null,null,null,"Ce libellé ne s'affiche pas"]
[null,1,"Achats de marchandises au comptant   CHF 15'000.-."]
[null,2,"Achats de marchandises à crédit CHF 35'000.-."]
[null,3,"Frais de transport sur marchandises achetées. Payé cash  CHF 3'000.-."]
[null,4,"Retours aux fournisseurs CHF 2'000.-."]
[null,5,"Ventes au comptant net CHF 15'000.-."]
[null,6,"Ventes à crédit CHF 60'000.-."]
[null,7,"Frais d'expédition à notre charge. Payé  CHF 2'500.-."]
[null,8,"Commission payée à un tiers CHF 500.-."]
[null,9,"Retours de marchandises d'un client CHF 800.-."]
[null,10,"Paiement d'une facture à un fournisseur brut 12'000.-, net 11'400.-."]
[null,11,"Escompte obtenu sur la facture d'un fournisseur brut 12'000. net 11'400.-."]
[null,12,"Versement d'un client net CHF 20'000.-."]
[null,13,"Remise accordée à un client CHF 2'000.-."]
[null,14,"Achats d'emballages (non facturés aux clients). Payé par poste CHF 800.-."]
[null,15,"Loyers du magasin payé cash 3'000.-."]
[null,16,"Perte due à un client insolvable CHF 1'500.-."]
[null,17,"Achat de fournitures informatiques. Payé comptant CHF 400.-."]
[null,18,"Ordre de virement postal pour les salaires CHF 6'000.-."]
[null,19,"Inventaire final CHF 42'000.-."]
[null,20,"Virements aux comptes de groupement"]
[null,21]
[null,22]
[null,23]
[null,24,"Virement du résultat"]
[null,25,"Variation de fortune (autofinancement)"]
[null,26,"                                             Toutes les écritures \"rouges\" sont comptabilisées"]
[null,null,{"$f":"COUNTA(C13:C35)","v":20}]

{"sheet":"Plan comptable","index":3,"n_rows":230,"n_cols":68,"rows_kept":230,"cut":false,"hidden":true,"merged":[[0,0,1,4]]}
["La liste ci-dessous est modifiable. (Veuillez respecter la hiérarchie des no)",null,null,null,null,null,null,null,null,null,null,null,null,null,"Proposition de plan comptable (Le tableau ci-dessous n'est pas modifiable!)"]
[null,null,null,null,null,null,"Allemand",null,"PME 2014 Version  edupool.ch",null,"PME 2014 Version LEP",null,"PME 1997"]
[null,32,"Ventes de march."," +"," -",null,"Kasse",null,"Caisse",null,"Caisse ",null,"Trésorerie"," ",{"$f":"B68","v":2000},{"$f":"C68","v":"Fournisseurs"},null,{"$f":"B136","v":4000},{"$f":"C136","v":"Ch. de matériel "},null,{"$f":"B115","v":3000},"Production",null,null,{"$f":"B3 & \"  \" & C3","v":"32  Ventes de march."}]
[null,42,"Charges de march."," +"," -",null,"Postcheck-Konto",null,"   ",null,"Compte postal ",null,"Poste"," ",{"$f":"B69","v":2010},"  ",null,{"$f":"B137","v":4200},"Achats bruts",null,{"$f":"B116","v":3200},{"$f":"C116","v":"Ventes brutes"},null,null,{"$f":"B4 & \"  \" & C4","v":"42  Charges de march."}]
[null,1000,"Trésorerie"," +"," -",null,"Bank",null,"Banque",null,"Compte courant ",null,"Banque"," ",{"$f":"B70","v":2030},"Acomptes de tiers ",null,{"$f":"B138","v":4201},"  ",null,3290,"  ",null,null,"1000  Trésorerie",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B29","v":1280},null,null,null,{"$f":"C29","v":"Travaux en cours "}]
[null,1021,null," +"," -",null,null,null,"Poste",null,null,null,"  ",null,{"$f":"B71","v":2050},"  ",null,{"$f":"B139","v":4202},"  ",null,3293,"  ",null,null,"1021  "]
[null,1040,null," +"," -",null,"Wechsel",null,"Effets à recevoir",null,null,null,"Effets à recevoir"," ",{"$f":"B72","v":2100},"Dettes bancaires à ct",null,{"$f":"B140","v":4270},"Frais d'achats",null,3295,"  ",null,null,"1040  "]
[null,1060,"Titres à court terme "," +"," -",null,"Wertpapiere",null,"Titres",null,"Titres à court terme ",null,"Titres"," ",{"$f":"B73","v":2110},"  ",null,{"$f":"B141","v":4280},"Variation stock",null,null,null,null,null,"1060  Titres à court terme "]
[null,1069,"Corr. Titres "," +"," -",null,"  ",null,"Ajust.  titres",null,"Corr. Titres ",null,"  ",null,{"$f":"B75","v":2140},"Autres dettes fin.",null,{"$f":"B142","v":4290},"  ",null,{"$f":"B120","v":3400},{"$f":"C120","v":"Ventes de prestations "},null,null,"1069  Corr. Titres "]
[null,1100,"Créances s/déb."," +"," -",null,"Forderungen an Kunden",null,"Créances clients",null,"Débiteurs-clients",null,"Créances clients"," ",{"$f":"B76","v":2150},"  ",null,{"$f":"B143","v":4400},"Prestations de tiers ",null,3410,"  ",null,null,"1100  Créances s/déb."]
[null,1108,null," +"," -",null,"Dubiose Debitoren",null,"Cré. douteuses",null,null,null,"Cré. douteuses"," ",{"$f":"B77","v":2170},"  ",null,{"$f":"B144","v":4500},"Ch. d 'énergie d'ex.",null,3420,"  ",null,null,"1108  "]
[null,1109,"Corr. Débiteurs "," +"," -",null,"Rückstellungen für Forderungen",null,"Ducroire",null,"Corr. Débiteurs ",null,"Prov. s/créances"," ",{"$f":"B78","v":2175},"  ",null,{"$f":"B145","v":4700},"  ",null,3600,"Produits annexes ",null,null,"1109  Corr. Débiteurs "]
[null,1110,"Créances s/ participations"," +"," -",null,"Sonstige Forderungen",null,"Créances envers le groupe",null,"Créances s/ participations",null,"Autres créances"," ",{"$f":"B79","v":2180},"  ",null,{"$f":"B146","v":4900},"Déduc. obtenues ",null,3620,"  ",null,null,"1110  Créances s/ participations"]
[null,1140,"Prêts "," +"," -",null,"Sonstige Debitoren",null,"Avances et prêts",null,"Prêts ",null,"Avances salaires"," ",null,null,null,null,null,null,3660,"  ",null,null,"1140  Prêts "]
[null,1170,"Impôt préalable I"," +"," -",null,"Vorherige Steuer I",null,"TVA à récupérer I",null,"Impôt préalable I",null,"Impôt préalable I"," ",{"$f":"B80","v":2200},{"$f":"C80","v":"TVA due "},null,{"$f":"B147","v":5000},"  ",null,3700,"Prestations propres ",null,null,"1170  Impôt préalable I"]
[null,1171,"Impôt préalable II"," +"," -",null,"Vorherige Steuer II",null,"TVA à récupérer II",null,"Impôt préalable II",null,"Impôt préalable II"," ",2201,"Décompte TVA ",null,5200,"Ch. salariales ",null,3710,"Propres consom.",null,null,"1171  Impôt préalable II"]
[null,1172,null," +"," -",null,"Mehrwertsteuer-Saldo",null,"Solde TVA",null,null,null,"Solde TVA"," ",2208,"Impôts directs ",null,5270,"Charges sociales ",null,3800,"Déductions / ventes",null,null,"1172  "]
[null,1176,"Impôt anticipé à récupérer "," +"," -",null,"Vorsteuer",null,"Impôt anticipé",null,"Impôt anticipé à récupérer ",null,"Créance AFC"," ",2230,"Autres dettes à ct",null,5280,"  ",null,3805,"Pertes /clients",null,null,"1176  Impôt anticipé à récupérer "]
[null,1180,"Assur. sociales"," +"," -",null,null,null,"Autres créances à ct",null,"Assur. sociales",null,"  ",null,2235,"  ",null,5700,"  ",null,null,null,null,null,"1180  Assur. sociales"]
[null,1188,"c/c Impôt source "," +"," -",null,null,null,"   ",null,"c/c Impôt source ",null,null," ",2261,"Dividendes ",null,5800,"Autres ch. de personnel ",null,{"$f":"B130","v":3900},"Variation des stocks",null,null,"1188  c/c Impôt source "]
[null,1190,"Autres créances à ct "," +"," -",null,null,null,"   ",null,"Autres créances à ct ",null,"  "," ",2270,"c/c LPP",null,5900,"Prestations de tiers",null,3903,"Variation produits finis ",null,null,"1190  Autres créances à ct "]
[null,1192,null," +"," -",null,"Ofenanzahlungen .",null,"   ",null,null,null,"Acomptes four.",null,2271,"c/c AVS, Ai, AC",null,null,null,null,3905,"  ",null,null,"1192  "]
[null,1193,null," +"," -",null,"Protestierte Wirkungen",null,"   ",null,null,null,"Effets protestés"," ",2272,"c/c CAF",null,{"$f":"B154","v":6000},{"$f":"C154","v":"Ch. de locaux "},null,3907,"  ",null,null,"1193  "]
[null,1199,"Corr. Créances"," +"," -",null,null,null,"Ajust. des créances",null,"Corr. Créances",null,"  "," ",2279,"c/c Impôt à la source ",null,6100,"ERR",null,3940,"Variation  prest. n. fact.",null,null,"1199  Corr. Créances"]
[null,1200,"Stock"," +"," -",null,"Bestand Handelswaren",null,"Stock ",null,"Stocks de marchandises",null,"Stock ",null,null,null,null,6110,"  ",null,null,null,null,null,"1200  Stock"]
[null,1210,"Stocks matière "," +"," -",null,"Materialbestand ",null,"Stock matière",null,"Stocks matière ",null,"Stock matière",null,{"$f":"B90","v":2300},{"$f":"C90","v":"Passif transitoire"},null,{"$f":"B158","v":6160},{"$f":"C158","v":"  "},null,{"$f":"B180","v":7400},{"$f":"C180","v":"  "},null,null,"1210  Stocks matière "]
[null,1260,"Stocks produits "," +"," -",null,"  ",null,"Stock de produits finis",null,"Stocks produits ",null,"  ",null,{"$f":"B91","v":2301},"Prod. encaissés d'av",null,6200,"Ch. véhicules",null,{"$f":"B181","v":7410},"  ",null,null,"1260  Stocks produits "]
[null,1270,"Stocks semi-ouvrés "," +"," -",null,null,null,"Produits commandés nf",null,"Stocks semi-ouvrés ",null,"   "," ",{"$f":"B92","v":2302},"Charges à payer",null,6280,"Frais expédition",null,{"$f":"B182","v":7500},"Prod. des immeubles",null,null,"1270  Stocks semi-ouvrés "]
[null,1280,"Travaux en cours "," +"," -",null,"  ",null,"Travaux en cours",null,"Travaux en cours ",null,"   "," ",{"$f":"B93","v":2330},"Provisions à ct",null,6300,"Assurances",null,{"$f":"B183","v":7510},"Ch. des immeubles",null,null,"1280  Travaux en cours "]
[null,1300,"Actifs transitoires"," +"," -",null,"Rechningsabgrenzung Aktiva",null,"Actif transitoire",null,"Actifs transitoires",null,"Actif transitoire"," ",{"$f":"B94","v":2400},"Dettes bancaires lt",null,6302,"  ",null,{"$f":"B184","v":7520},"  ",null,null,"1300  Actifs transitoires"]
[null,1301,"Prod. à recevoir"," +"," -",null,"Angefangene Arbeiten",null,"Ch. payées d'av.",null,"Prod. à recevoir",null,"Ch. cons. d'av.",null,{"$f":"B95","v":2420},"Engagements leasing ",null,6400,"Ch.d'énergie",null,null,null,null,null,"1301  Prod. à recevoir"]
[null,1302,"Ch. payées d'av."," +"," -",null,"Im Voraus bezahlter Aufwand",null,"Prod. à recevoir",null,"Ch. payées d'av.",null,"Prod. à recevoir",null,{"$f":"B96","v":2440},"Emprunts ",null,6500,"Ch. admin.",null,{"$f":"B185","v":8000},{"$f":"C185","v":"Ch. hors exploitation "},null,null,"1302  Ch. payées d'av."]
[null,1400,"Titres à long terme "," +"," -",null,"  ",null,"Titres long terme",null,"Titres à long terme ",null,"  "," ",{"$f":"B97","v":2451},"Hypothèques ",null,6510,"  ",null,8005,"  ",null,null,"1400  Titres à long terme "]
[null,1409,"Corr.  des titres "," +"," -",null,"  ",null,"Ajust. titres",null,"Corr.  des titres ",null,"  "," ",{"$f":"B98","v":2500},"Autres dettes lt",null,6520,"  ",null,8010,"  ",null,null,"1409  Corr.  des titres "]
[null,1420,null," +"," -",null,"Beteiligungen",null,"  ",null,null,null,"Participations"," ",{"$f":"B99","v":2600},{"$f":"C99","v":"Provisions "},null,6570,"  ",null,8015,"  ",null,null,"1420  "]
[null,1440,"Prêts "," +"," -",null,"Gewährte Darlehen",null,"Prêts accordés à lt",null,"Prêts ",null,"Prêts accordés",null,null,null,null,6600,"Ch. de publicité ",null,8100,"Prod. hors exploitation ",null,null,"1440  Prêts "]
[null,1450,null," +"," -",null,"Kredit langer Begriff",null,"Crédits à  lt",null,null,null,"Cré. long terme",null,{"$f":"B100","v":2800},"Capital",null,6700,"ACE",null,8110,"  ",null,null,"1450  "]
[null,1480,"Participations "," +"," -",null,"  ",null,"Participations",null,"Participations ",null,"  "," ",2850,"Privé",null,6710,"  ",null,8500,"Ch. exceptionnelles",null,null,"1480  Participations "]
[null,1489,"Corr.  Participations "," +"," -",null,"  ",null,"Ajust. participations",null,"Corr.  Participations ",null,"  "," ",2891,"  ",null,6800,"Amortissements ",null,8510,"Prod. exceptionnels",null,null,"1489  Corr.  Participations "]
[null,1500,"Machines et appareils "," +"," -",null,"Maschinen",null,"Machines",null,"Machines et appareils ",null,"Machines"," ",null,null,null,6840,"  ",null,8900,"Impôts directs ",null,null,"1500  Machines et appareils "]
[null,1509,"Corr. Machines "," +"," -",null,"Tilgungsfond/Maschnen",null,"Ajust. machines",null,"Corr. Machines ",null,"Amo. s/machines"," ",{"$f":"B103","v":2900},{"$f":"C103","v":"Réserve / capital "},null,6850,"  ",null,8910,"  ",null,null,"1509  Corr. Machines "]
[null,1510,"Mobilier et installations "," +"," -",null,"Mobilar",null,"Mobilier",null,"Mobilier et installations ",null,"Mobilier"," ",2910,"  ",null,6860,"  ",null,null,null,null,null,"1510  Mobilier et installations "]
[null,1519,"Corr. Mobilier"," +"," -",null,"Kumul. Abschr. f. Mobilar",null,"Ajust. mobilier",null,"Corr. Mobilier",null,"Amor. s/mobilier"," ",2920,"  ",null,6900,"Charges financières ",null,{"$f":"B195","v":9000},"Résultat",null,null,"1519  Corr. Mobilier"]
[null,1520,"Machines de bureau"," +"," -",null,"Informatik",null,"Informatique",null,"Machines de bureau",null,"Informatique"," ",2930,"  ",null,6950,"Produits financiers ",null,9010,"  ",null,null,"1520  Machines de bureau"]
[null,1529,"Corr. Bureau"," +"," -",null,"Kumul. Abschr. f. Informatik",null,"Ajust. info.",null,"Corr. Bureau",null,"Amor. s/info."," ",2940,"Réserve d'évaluation ",null,null,null,null,9020,"  ",null,null,"1529  Corr. Bureau"]
[null,1530,"Véhicules "," +"," -",null,"Fahrzeuge",null,"Véhicules",null,"Véhicules ",null,"Véhicules"," ",2950,"Réserve / bénéfice ",null,null,null,null,9100,"Bilan d'ouverture",null,null,"1530  Véhicules "]
[null,1539,"Corr. Véhicules"," +"," -",null,"Kumul. Abschr. f. Fahrzeuge",null,"Ajust. véhicules",null,"Corr. Véhicules",null,"Amor. s/véhicules"," ",2960,"Réserves facultatives ",null,null,null,null,9110,"Bilan de clôture",null,null,"1539  Corr. Véhicules"]
[null,1540,"Outillages et appareils "," +"," -",null,"Ausrüstung",null,"Outillage",null,"Outillages et appareils ",null,"Outillage",null,2970,"Bén. ou perte reporté ",null,null,null,null,9200,"Bénéfice de l'exercice/(perte de l'exercice) ",null,null,"1540  Outillages et appareils "]
[null,1549,"Corr. Outillages"," +"," -",null,"Kumul. Abschr. f.Ausrüstung",null,"Ajust. outillage",null,"Corr. Outillages",null,"Amor. s/outillage",null,2979,"Résultat de l'exercice ",null,null,null,null,{"$f":"B202","v":0},{"$f":"C202","v":0},null,null,"1549  Corr. Outillages"]
[null,1550,null," +"," -",null,null,null,"Install. Stockage",null,null,null,"  "," ",2990,"  ",null,null,null,null,null,null,null,null,"1550  "]
[null,1559,null," +"," -",null,null,null,"Ajust. instal. stockage",null,null,null,"  "," ",2992,"  ",null,null,null,null,null,null,null,null,"1559  "]
[null,1560,null," +"," -",null,"Andere Aktiva",null,"Autres actifs",null,null,null,"Autres actifs"," ",null,null,null,null,null,null,null,null,null,null,"1560  "]
[null,1569,null," +"," -",null,"Kumul. Abschr.",null,"Ajust. autres actifs",null,null,null,"Amor. s/autres"," ",null,null,null,null,null,null,null,null,null,null,"1569  "]
[null,1600,"Immeubles "," +"," -",null,"Immobilie",null,"Immeubles  comm.",null,"Immeubles ",null,"Immeubles",null,{"$f":"VLOOKUP(P70,O74:Q79,2)","v":"Plan PME 2014 - version LEP"},null,null,null,null,"Les modifications sont à apporter dans",null,null,null,null,"1600  Immeubles "]
[null,1609,"Corr. Immeubles"," +"," -",null,"Kumul. Abschr. f. Immobilie",null,"Ajust. iImmeubles c.",null,"Corr. Immeubles",null,"Amo. s/immeubles",null,null,null,null,null,null,"la colonne de gauche exclusivement !",null,null,null,null,"1609  Corr. Immeubles"]
[null,1660,null," +"," -",null,null,null,"Immeubles non com.",null,null,null,"  "," ",null,null,null,null,null,null,null,null,null,null,"1660  "]
[null,1669,null," +"," -",null,null,null,"Ajust. immeubles nc.",null,null,null,"   "," ",null,null,null,null,null,null,null,null,null,null,"1669  "]
[null,1700,"Brevets, know-how"," +"," -",null,"Patente",null,"Brevets - Patentes",null,"Brevets, know-how",null,"Brevets",null,null,null,null,null,null,null,null,null,null,null,"1700  Brevets, know-how"]
[null,1709,"Corr. Brevets"," +"," -",null,"Kumul. Abschr. f. Patente",null,"Ajust. brevet",null,"Corr. Brevets",null,"Amor. s/brevet",null,null,null,null,null,null,null,null,null,null,null,"1709  Corr. Brevets"]
[null,1720,null," +"," -",null,null,null,"Licences",null,null,null,"  "," ",null,null,null,null,null,null,null,null,null,null,"1720  "]
[null,1729,null," +"," -",null,null,null,"Ajust. Licences",null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,"1729  "]
[null,1770,"Goodwill "," +"," -",null,"Goodwill",null,"Goodwill",null,"Goodwill ",null,"Goodwill"," ",null,null,null,null,null,null,null,null,null,null,"1770  Goodwill "]
[null,1779,"Corr. Goodwill"," +"," -",null,"Kumul. Abschr. f. Goodwill",null,"Ajust.  goodwill",null,"Corr. Goodwill",null,"Amor. s/goodwill"," ",null,null,null,null,null,null,null,null,null,null,"1779  Corr. Goodwill"]
[null,1800,null," +"," -",null,"Gründungskosten ",null,"Frais de fondation",null,null,null,"Frais de fondation"," ",null,null,null,null,null,null,null,null,null,null,"1800  "]
[null,1850,"Capital-actions non libéré "," +"," -",null,"Aktionäre",null,"Capital-actions non libéré",null,"Capital-actions non libéré ",null,"Actionnaires",null,null,null,null,null,null,null,null,null,null,null,"1850  Capital-actions non libéré "]
[null,1860,null," +"," -",null,"Teilnehmer",null,"    ",null,null,null,"Participants",null,null,null,null,null,null,null,null,null,null,null,"1860  "]
[null,null,null," +"," -",null,null,null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,"  "]
[null,2000,"Fournisseurs"," -"," + ",null,"Lieferanten",null,"Fournisseurs",null,"Fournisseurs",null,"Fournisseurs"," ",null,null,null,null,null,null,null,null,null,null,"2000  Fournisseurs"]
[null,2010,"  "," -"," + ",null,"Andere Schulden",null,"Autres dettes",null,"  ",null,"Autres dettes"," ","Colonne","Choix et ancien choix",null,null,null,null,null,null,null,null,"2010    "]
[null,2030,"Acomptes de tiers "," -"," + ",null,"Kundenanzahlungen ",null,"Acomptes clients",null,"Acomptes de tiers ",null,"Acomptes clients"," ",false,2,null,null,null,null,null,null,null,null,{"$f":"B70 & \"  \" & C70","v":"2030  Acomptes de tiers "}]
[null,2050,"  "," -"," + ",null,"  ",null,"Dettes / groupe",null,"  ",null,"  ",null,null,2,null,null,null,null,null,null,null,null,"2050    "]
[null,2100,"Dettes bancaires à ct"," -"," + ",null,"Bankverbindlichkeiten",null,"Dettes bancaires",null,"Dettes bancaires à ct",null,"Dettes bancaires"," ",null,null,null,null,null,null,null,null,null,null,"2100  Dettes bancaires à ct"]
[null,2110,"  "," -"," + ",null,"Andere Banken",null,"Autres banques",null,"  ",null,"Autres banques"," ",null,"Liste des plans","  ",null,null,null,null," ",null,null,"2110    "]
[null,2120,"Engagements  leasing "," -"," + ",null,"   ",null,"  ",null,"Engagements  leasing ",null,null,null,1,"Plan général PME - Sterchi 1997","  ",null,null,null,null,null,null,null,"2120  Engagements  leasing "]
[null,2140,"Autres dettes fin."," -"," + ",null,"  ",null,"Emprunts à ct",null,"Autres dettes fin.",null,"   ",null,2,"Plan PME 2014 - version LEP","  ",null,null,null,null,null,null,null,"2140  Autres dettes fin."]
[null,2150,"  "," -"," + ",null,"Schulden fein.",null,"  ",null,"  ",null,"Dettes fin."," ",3,"Plan PME 2014 - version edupool.ch","  ",null,null,null,null,null,null,null,"2150    "]
[null,2170,"  "," -"," + ",null,"Avs-Schulden ",null,"  ",null,"  ",null,"Dettes AVS"," ",4,"Sterchi 1997 en allemand","  ",null,null,null,null,null,null,null,"2170    "]
[null,2175,"  "," -"," + ",null,"Lpp-Schulden ",null,"  ",null,"  ",null,"Dettes LPP"," ",null,null,"  ",null,null,null,null,null,null,null,"2175    "]
[null,2180,"  "," -"," + ",null,"Schulden Kiste AF",null,"  ",null,"  ",null,"Dettes Caisse AF"," ",null,null,null,null,null,null,null,null,null,null,"2180    "]
[null,2200,"TVA due "," -"," + ",null,"Geschuldete Mehrwertsteuer",null,"TVA due",null,"TVA due ",null,"TVA due"," ",null,null,null,null,null,null,null,null,null,null,"2200  TVA due "]
[null,2201,"Décompte TVA "," -"," + ",null,"Auszupackende Mehrwertsteuer ",null,"TVA à décaisser",null,"Décompte TVA ",null,"TVA à décaisser"," ",null,null,null,null,null,null,null,null,null,null,"2201  Décompte TVA "]
[null,2208,"Impôts directs "," -"," + ",null,"  ",null,"Impôts directs",null,"Impôts directs ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2208  Impôts directs "]
[null,2230,"Autres dettes à ct"," -"," + ",null,"Dividenden",null,"  ",null,"Autres dettes à ct",null,"Dividendes"," ",null,null,null,null,null,null,null,null,null,null,"2230  Autres dettes à ct"]
[null,2235,"  "," -"," + ",null,"Tantiemen",null,"Tantièmes",null,"  ",null,"Tantièmes"," ",null,null,null,null,null,null,null,null,null,null,"2235    "]
[null,2261,"Dividendes "," -"," + ",null,"  ",null,"Dividendes",null,"Dividendes ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2261  Dividendes "]
[null,2270,"c/c LPP"," -"," + ",null,"AVS",null,"Dettes AVS",null,"c/c LPP",null,"  "," ",null,null,null,null,null,null,null,null,null,null,"2270  c/c LPP"]
[null,2271,"c/c AVS, Ai, AC"," -"," + ",null,"Pensionskiste ",null,"Dettes LPP",null,"c/c AVS, Ai, AC",null,"  "," ",null,null,null,null,null,null,null,null,null,null,"2271  c/c AVS, Ai, AC"]
[null,2272,"c/c CAF"," -"," + ",null,"Kiste comp.",null,"Dettes Caisse comp.",null,"c/c CAF",null,"  "," ",null,null,null,null,null,null,null,null,null,null,"2272  c/c CAF"]
[null,2279,"c/c Impôt à la source "," -"," + ",null,"  ",null,"Dettes Impôt /source",null,"c/c Impôt à la source ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2279  c/c Impôt à la source "]
[null,2300,"Passif transitoire"," -"," + ",null,"  ",null,"Passif transitoire",null,"Passif transitoire",null,"Passif transitoire",null,null,null,null,null,null,null,null,null,null,null,"2300  Passif transitoire"]
[null,2301,"Prod. encaissés d'av"," -"," + ",null,"Rechningsabgrenzung Passiva",null,"Charges à payer",null,"Prod. encaissés d'av",null,"Charges à payer"," ",null,null,null,null,null,null,null,null,null,null,"2301  Prod. encaissés d'av"]
[null,2302,"Charges à payer"," -"," + ",null,"Zu zahlende Lasten ",null,"Prod. cons. d'av.",null,"Charges à payer",null,"Prod. cons. d'av."," ",null,null,null,null,null,null,null,null,null,null,"2302  Charges à payer"]
[null,2330,"Provisions à ct"," -"," + ",null,"Prod. Idioten. von av.",null,"  ",null,"Provisions à ct",null,"  "," ",null,null,null,null,null,null,null,null,null,null,"2330  Provisions à ct"]
[null,2400,"Dettes bancaires lt"," -"," + ",null,"  ",null,"Dettes long terme",null,"Dettes bancaires lt",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2400  Dettes bancaires lt"]
[null,2420,"Engagements leasing "," -"," + ",null,"  ",null,"  ",null,"Engagements leasing ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2420  Engagements leasing "]
[null,2440,"Emprunts "," -"," + ",null,"Hypothekenschuld",null,"Emprunts",null,"Emprunts ",null,"Dettes hypoth."," ",null,null,null,null,null,null,null,null,null,null,"2440  Emprunts "]
[null,2451,"Hypothèques "," -"," + ",null,"  ",null,"Dettes hypoth.",null,"Hypothèques ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2451  Hypothèques "]
[null,2500,"Autres dettes lt"," -"," + ",null,"Erhaltenes Darlehen",null,"Autres prêts à lt",null,"Autres dettes lt",null,"Prêt obtenu"," ",null,null,null,null,null,null,null,null,null,null,"2500  Autres dettes lt"]
[null,2600,"Provisions "," -"," + ",null,"Vorräte ",null,"Provisions ",null,"Provisions ",null,"Provisions "," ",null,null,null,null,null,null,null,null,null,null,"2600  Provisions "]
[null,2800,"Capital"," -"," + ",null,"Kapital",null,"Capital",null,"Capital",null,"Capital"," ",null,null,null,null,null,null,null,null,null,null,"2800  Capital"]
[null,2850,"Privé"," -"," + ",null,"Privat",null,"Privé",null,"Privé",null,"Privé"," ",null,null,null,null,null,null,null,null,null,null,"2850  Privé"]
[null,2891,"  "," -"," + ",null,"  ",null,"Bén. / perte exercice",null,"  ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2891    "]
[null,2900,"Réserve / capital "," -"," + ",null,"Allgemeiner Vorbehalt",null,"Réserves / capital",null,"Réserve / capital ",null,"Réserve générale"," ",null,null,null,null,null,null,null,null,null,null,"2900  Réserve / capital "]
[null,2910,"  "," -"," + ",null,"Aktionsreserve ",null,"Réserve actions ",null,"  ",null,"Réserve actions "," ",null,null,null,null,null,null,null,null,null,null,"2910    "]
[null,2920,"  "," -"," + ",null,"Reserve Schätzung",null,"Réserve réévaluation",null,"  ",null,"Réserve réévaluation"," ",null,null,null,null,null,null,null,null,null,null,"2920    "]
[null,2930,"  "," -"," + ",null,"Spezielle Reserve",null,"Réserve spéciale",null,"  ",null,"Réserve spéciale"," ",null,null,null,null,null,null,null,null,null,null,"2930    "]
[null,2940,"Réserve d'évaluation "," -"," + ",null,"Emissionsprämie ",null,"Prime émission",null,"Réserve d'évaluation ",null,"Prime émission"," ",null,null,null,null,null,null,null,null,null,null,"2940  Réserve d'évaluation "]
[null,2950,"Réserve / bénéfice "," -"," + ",null,"  ",null,"Réserves/ bénéfice",null,"Réserve / bénéfice ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2950  Réserve / bénéfice "]
[null,2960,"Réserves facultatives "," -"," + ",null,"   ",null,"Réserves libres",null,"Réserves facultatives ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2960  Réserves facultatives "]
[null,2970,"Bén. ou perte reporté "," -"," + ",null,"  ",null,"Résultat reporté",null,"Bén. ou perte reporté ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2970  Bén. ou perte reporté "]
[null,2979,"Résultat de l'exercice "," -"," + ",null,"  ",null,"Résultat exercice",null,"Résultat de l'exercice ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"2979  Résultat de l'exercice "]
[null,2990,"  "," -"," + ",null,"Gewinnvortrag",null,"  ",null,"  ",null,"Bénéfice reporté"," ",null,null,null,null,null,null,null,null,null,null,"2990    "]
[null,2992,"  "," -"," + ",null,"Bilanzgewinn ",null,"  ",null,"  ",null,"Bénéfice bilan"," ",null,null,null,null,null,null,null,null,null,null,"2992    "]
[null,null,"  "," -"," + ",null,null,null,"  ",null,"  ",null,null," ",null,null,null,null,null,null,null,null,null,null,"    "]
[null,3000,"Production"," -"," +",null,"Produktion",null,"Production",null,"Production",null,"Production"," ",null,null,null,null,null,null,null,null,null,null,"3000  Production"]
[null,3200,"Ventes brutes"," -"," +",null,"Warenverkauf",null,"Ventes",null,"Ventes",null,"Ventes"," ",null,null,null,null,null,null,null,null,null,null,"3200  Ventes brutes"]
[null,3290,"  "," -"," +",null,"Gewährte Nachlässe",null,"Déd. accordées",null,"  ",null,"Déd. accordées"," ",null,null,null,null,null,null,null,null,null,null,"3290    "]
[null,3293,"  "," -"," +",null,"Büroangestelltes. bewandert",null,"Commis. versées",null,"  ",null,"Commis. versées"," ",null,null,null,null,null,null,null,null,null,null,"3293    "]
[null,3295,"  "," -"," +",null,"/cr-Verluste éances",null,"Pertes /créances",null,"  ",null,"Pertes /créances"," ",null,null,null,null,null,null,null,null,null,null,"3295    "]
[null,3400,"Ventes de prestations "," -"," +",null,"Honorare",null,"Vente de services",null,"Ventes de prestations ",null,"Honoraires"," ",null,null,null,null,null,null,null,null,null,null,"3400  Ventes de prestations "]
[null,3410,"  "," -"," +",null,"   ",null,"Produits de transports",null,"  ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"3410    "]
[null,3420,"  "," -"," +",null,"  ",null,"Honoraires",null,"  ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"3420    "]
[null,3600,"Produits annexes "," -"," +",null,"Arbeitsprodukte ",null,"Autres ventes services",null,"Produits annexes ",null,"Produits  travaux"," ",null,null,null,null,null,null,null,null,null,null,"3600  Produits annexes "]
[null,3620,"  "," -"," +",null,"Andere Produkte",null,"  ",null,"  ",null,"Autres produits"," ",null,null,null,null,null,null,null,null,null,null,"3620    "]
[null,3660,"  "," -"," +",null,"Beiträge",null,"Cotisations",null,"  ",null,"Cotisations"," ",null,null,null,null,null,null,null,null,null,null,"3660    "]
[null,3700,"Prestations propres "," -"," +",null,"Nahe. an sich selbst",null,"Pres. à soi-même",null,"Prestations propres ",null,"Pres. à soi-même"," ",null,null,null,null,null,null,null,null,null,null,"3700  Prestations propres "]
[null,3710,"Propres consom."," -"," +",null,"  ",null,"Consom. propres",null,"Propres consom.",null,"    ",null,null,null,null,null,null,null,null,null,null,null,"3710  Propres consom."]
[null,3800,"Déductions / ventes"," -"," +",null,"  ",null,"Déductions / ventes",null,"Déductions / ventes",null,"   ",null,null,null,null,null,null,null,null,null,null,null,"3800  Déductions / ventes"]
[null,3805,"Pertes /clients"," -"," +",null,"  ",null,"Pertes / créances",null,"Pertes /clients",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"3805  Pertes /clients"]
[null,3900,"Variation des stocks"," -"," +",null,"Déd. gewährt",null,"Vari. stocks produits",null,"Variation des stocks",null,"Déd. accordées"," ",null,null,null,null,null,null,null,null,null,null,"3900  Variation des stocks"]
[null,3903,"Variation produits finis "," -"," +",null,"Kommissionen",null,"Commissions",null,"Variation produits finis ",null,"Commissions"," ",null,null,null,null,null,null,null,null,null,null,"3903  Variation produits finis "]
[null,3905,"  "," -"," +",null,"/cr-Verluste éances",null,"  ",null,"  ",null,"Pertes /créances"," ",null,null,null,null,null,null,null,null,null,null,"3905    "]
[null,3907,"  "," -"," +",null,"Frachten und Häfen",null,"  ",null,"  ",null,"Frets et ports"," ",null,null,null,null,null,null,null,null,null,null,"3907    "]
[null,3940,"Variation  prest. n. fact."," -"," +",null,"  ",null,"Variation valeurs n f",null,"Variation  prest. n. fact.",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"3940  Variation  prest. n. fact."]
[null,null,null," -"," +",null,null,null,"  ",null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,"  "]
[null,4000,"Ch. de matériel "," +"," -",null,"Materialkäufe ",null,"Achats matière",null,"Ch. de matériel ",null,"Achats matière"," ",null,null,null,null,null,null,null,null,null,null,"4000  Ch. de matériel "]
[null,4200,"Achats bruts"," +"," -",null,"Wareneinkauf",null,"Achats march.",null,"Ch. de marchandises",null,"Achats march."," ",null,null,null,null,null,null,null,null,null,null,{"$f":"B137 & \"  \" & C137","v":"4200  Achats bruts"}]
[null,4201,"  "," +"," -",null,"Mehrwertsteuer-Käufe",null,"Achats TVA réd.",null,"  ",null,"Achats TVA réd."," ",null,null,null,null,null,null,null,null,null,null,"4201    "]
[null,4202,"  "," +"," -",null,"Käufe Mehrwertsteuer 0%",null,"Achats TVA 0%",null,"  ",null,"Achats TVA 0%"," ",null,null,null,null,null,null,null,null,null,null,"4202    "]
[null,4270,"Frais d'achats"," +"," -",null,"Kaufskosten ",null,"Frais d'achats",null,"  ",null,"Frais d'achats"," ",null,null,null,null,null,null,null,null,null,null,"4270  Frais d'achats"]
[null,4280,"Variation stock"," +"," -",null,"Bestandsveränderung ",null,"Variation stock",null,"  ",null,"Variation stock"," ",null,null,null,null,null,null,null,null,null,null,"4280  Variation stock"]
[null,4290,"  "," +"," -",null,"Déd. erhalten",null,"Déd. obtenues",null,"  ",null,"Déd. obtenues"," ",null,null,null,null,null,null,null,null,null,null,"4290    "]
[null,4400,"Prestations de tiers "," +"," -",null,"Vergabe von Unteraufträgen",null,"Prestations de tiers",null,"Prestations de tiers ",null,"Sous-traitance"," ",null,null,null,null,null,null,null,null,null,null,"4400  Prestations de tiers "]
[null,4500,"Ch. d 'énergie d'ex."," +"," -",null,"  ",null,"Charges énergie d'ex.",null,"Ch. d 'énergie d'ex.",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"4500  Ch. d 'énergie d'ex."]
[null,4700,"  "," +"," -",null,"Direkte Lasten",null,"Autres charges d'ex.",null,"  ",null,"Charges directes"," ",null,null,null,null,null,null,null,null,null,null,"4700    "]
[null,4900,"Déduc. obtenues "," +"," -",null,"Gewährte erhalten",null,"Déd. obtenues",null,"Déd. sur charges ",null,"Déd. obtenues"," ",null,null,null,null,null,null,null,null,null,null,"4900  Déduc. obtenues "]
[null,5000,"  "," +"," -",null,"Gehälter prod.",null,"Salaires prod.",null,"  ",null,"Salaires prod."," ",null,null,null,null,null,null,null,null,null,null,"5000    "]
[null,5200,"Ch. salariales "," +"," -",null,"Gehälter",null,"Salaires",null,"Charges salariales ",null,"Salaires"," ",null,null,null,null,null,null,null,null,null,null,"5200  Ch. salariales "]
[null,5270,"Charges sociales "," +"," -",null,"Soziallasten",null,"  ",null,"Charges sociales ",null,"Charges sociales"," ",null,null,null,null,null,null,null,null,null,null,"5270  Charges sociales "]
[null,5280,"  "," +"," -",null,"Aufwendungen f. Personal",null,"  ",null,"  ",null,"Ch. de personnel"," ",null,null,null,null,null,null,null,null,null,null,"5280    "]
[null,5700,"  "," +"," -",null,"  ",null,"Charges sociales",null,"  ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"5700    "]
[null,5800,"Autres ch. de personnel "," +"," -",null,"  ",null,"Autres ch. du personnel",null,"Autres ch. de personnel ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"5800  Autres ch. de personnel "]
[null,5900,"Prestations de tiers"," +"," -",null,"  ",null,"Ch. personnels tempo.",null,"Prestations de tiers",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"5900  Prestations de tiers"]
[null,6000,"Ch. de locaux "," +"," -",null,"Mietzins",null,"Loyer",null,"Charges de locaux ",null,"Loyer"," ",null,null,null,null,null,null,null,null,null,null,"6000  Ch. de locaux "]
[null,6100,"ERR"," +"," -",null,"Wartung & Reparatur",null,"Entretien & répar.",null,"ERR",null,"Entretien & répar."," ",null,null,null,null,null,null,null,null,null,null,"6100  ERR"]
[null,6110,"  "," +"," -",null,"Reparaturen",null,"Réparations",null,"  ",null,"Réparations"," ",null,null,null,null,null,null,null,null,null,null,"6110    "]
[null,6150,"Ch. de leasing "," +"," -",null,"  ",null,"  ",null,"Ch. de leasing ",null,null,null,null,null,null,null,null,null,null,null,null,null,"6150  Ch. de leasing "]
[null,6160,"  "," +"," -",null,"Leasing",null,"Leasing",null,"  ",null,"Leasing"," ",null,null,null,null,null,null,null,null,null,null,"6160    "]
[null,6200,"Ch. véhicules"," +"," -",null,"Fahrzeugkosten ",null,"Charges de véhicules ",null,"Ch. de véhicules ",null,"Frais véhicules"," ",null,null,null,null,null,null,null,null,null,null,"6200  Ch. véhicules"]
[null,6280,"Frais expédition"," +"," -",null,"Versandkosten ",null,"Frais expédition",null,"  ",null,"Frais expédition"," ",null,null,null,null,null,null,null,null,null,null,"6280  Frais expédition"]
[null,6300,"Assurances"," +"," -",null,"Versicherungen",null,"Assurances",null,"Assurances",null,"Assurances"," ",null,null,null,null,null,null,null,null,null,null,"6300  Assurances"]
[null,6302,"  "," +"," -",null,"Steuern",null,"Taxes",null,"  ",null,"Taxes"," ",null,null,null,null,null,null,null,null,null,null,"6302    "]
[null,6400,"Ch.d'énergie"," +"," -",null,"Elektrizität",null,"Charges d'énergie",null,"Ch.d'énergie",null,"Electricité"," ",null,null,null,null,null,null,null,null,null,null,"6400  Ch.d'énergie"]
[null,6500,"Ch. admin."," +"," -",null,"Kosten adminis.",null,"Charges d'admin.",null,"Ch. administration",null,"Frais adminis."," ",null,null,null,null,null,null,null,null,null,null,"6500  Ch. admin."]
[null,6510,"  "," +"," -",null,"Telephone",null,"Téléphones",null,"  ",null,"Téléphones"," ",null,null,null,null,null,null,null,null,null,null,"6510    "]
[null,6520,"  "," +"," -",null,"Abonnementgs",null,"Abonnements",null,"  ",null,"Abonnements"," ",null,null,null,null,null,null,null,null,null,null,"6520    "]
[null,6570,"  "," +"," -",null,"Kosten Informatik",null,"Charges informatique",null,"  ",null,"Frais informatique"," ",null,null,null,null,null,null,null,null,null,null,"6570    "]
[null,6600,"Ch. de publicité "," +"," -",null,"Werbung",null,"Publicité",null,"Ch. de publicité ",null,"Publicité"," ",null,null,null,null,null,null,null,null,null,null,"6600  Ch. de publicité "]
[null,6700,"ACE"," +"," -",null,"Sonstige Betriebsaufwendungen",null,"ACE",null,"ACE (autres charges)",null,"ACE"," ",null,null,null,null,null,null,null,null,null,null,"6700  ACE"]
[null,6710,"  "," +"," -",null,"Kassenmanko",null,"Diff. de caisse",null,"  ",null,"Diff. de caisse"," ",null,null,null,null,null,null,null,null,null,null,"6710    "]
[null,6800,"Amortissements "," +"," -",null,"Interessen-Last",null,"Amortissements",null,"Amortissements ",null,"Intérêts-charges"," ",null,null,null,null,null,null,null,null,null,null,"6800  Amortissements "]
[null,6840,"  "," +"," -",null,"Bankspesen",null,"  ",null,"  ",null,"Frais bancaires"," ",null,null,null,null,null,null,null,null,null,null,"6840    "]
[null,6850,"  ","  -"," +",null,"Interessen-Produkt",null,"  ",null,"  ",null,"Intérêts-produits"," ",null,null,null,null,null,null,null,null,null,null,"6850    "]
[null,6860,"  "," +"," -",null,"Emissionskosten ",null,"  ",null,"  ",null,"Frais d'émission"," ",null,null,null,null,null,null,null,null,null,null,"6860    "]
[null,6900,"Charges financières "," +"," -",null,"Abschreibungen",null,"Charges financiers",null,"Charges financières ",null,"Amortissements"," ",null,null,null,null,null,null,null,null,null,null,"6900  Charges financières "]
[null,6950,"Produits financiers "," -","+",null,"  ",null,"Produits financiers",null,"Produits financiers ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"6950  Produits financiers "]
[null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,"  "]
[null,7000,"Prod. accessoires "," -"," +",null,"  ",null,"Prod. des titres",null,"Prod. accessoires ",null,"Prod. financiers",null,null,null,null,null,null,null,null,null,null,null,"7000  Prod. accessoires "]
[null,7010,"Ch. accessoires "," -"," +",null,"  ",null,"Ch. des titres",null,"Ch. accessoires ",null,"Prod. financiers",null,null,null,null,null,null,null,null,null,null,null,"7010  Ch. accessoires "]
[null,7400,"  "," -"," +",null,"Finanzerträge",null,"  ",null,"  ",null,"Prod. financiers"," ",null,null,null,null,null,null,null,null,null,null,"7400    "]
[null,7410,"  "," +"," -",null,"Aufwendungen / Finanzerträge",null,"  ",null,"  ",null,"Ch. s/placements"," ",null,null,null,null,null,null,null,null,null,null,"7410    "]
[null,7500,"Prod. des immeubles"," -"," +",null,"Immobilienaufw. & -ertr.",null,"Prod. des immeubles",null,"Prod. des immeubles",null,"Prod. d'immeubles"," ",null,null,null,null,null,null,null,null,null,null,"7500  Prod. des immeubles"]
[null,7510,"Ch. des immeubles"," +"," -",null,"Aufwendungen / Gebäude",null,"Ch.  des immeubles",null,"Ch. des immeubles",null,"Ch.  s/ immeubles"," ",null,null,null,null,null,null,null,null,null,null,"7510  Ch. des immeubles"]
[null,7520,"  "," ±"," ±",null,"Heizung",null,"Chauffage",null,"  ",null,"Chauffage"," ",null,null,null,null,null,null,null,null,null,null,"7520    "]
[null,8000,"Ch. hors exploitation "," -"," +",null,"Ausnahmeprodukte.",null,"Ch. hors exploitation",null,"Ch. hors exploitation ",null,"Produits exception."," ",null,null,null,null,null,null,null,null,null,null,"8000  Ch. hors exploitation "]
[null,8005,"  "," -"," +",null,"Subventionen",null,"  ",null,"  ",null,"Subventions"," ",null,null,null,null,null,null,null,null,null,null,"8005    "]
[null,8010,"  "," +"," -",null,"Ausnahmelasten.",null,"Ch. exception.",null,"  ",null,"Charges exception."," ",null,null,null,null,null,null,null,null,null,null,"8010    "]
[null,8015,"  "," +"," -",null,"Verluste f. Forderungen",null,"  ",null,"  ",null,"Pertes s/créances"," ",null,null,null,null,null,null,null,null,null,null,"8015    "]
[null,8100,"Prod. hors exploitation "," -"," +",null,"  ",null,"Prod. hors exploitation",null,"Prod. hors exploitation ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"8100  Prod. hors exploitation "]
[null,8110,"  "," -"," +",null,"  ",null,"Prod.  imm. non com.",null,"  ",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"8110    "]
[null,8500,"Ch. exceptionnelles"," +"," -",null,"  ",null,"Ch. extraordinaires",null,"Ch. exceptionnelles",null,"  ",null,null,null,null,null,null,null,null,null,null,null,"8500  Ch. exceptionnelles"]
[null,8510,"Prod. exceptionnels"," -"," +",null,"  ",null,"Prod. extraordinaires",null,"Prod. exceptionnels",null," ",null,null,null,null,null,null,null,null,null,null,null,"8510  Prod. exceptionnels"]
[null,8900,"Impôts directs "," +"," -",null,"Steuer auf Gewinn",null,"Impôts directs",null,"Impôts directs ",null,"Impôt sur bénéfice"," ",null,null,null,null,null,null,null,null,null,null,"8900  Impôts directs "]
[null,8910,"  "," +"," -",null,"Vermögensteuer",null,"  ",null,"  ",null,"Impôt sur capital"," ",null,null,null,null,null,null,null,null,null,null,"8910    "]
[null,9000,"Résultat"," ±"," ±",null,"Betriebsergebnis",null,"Résultat",null,"Résultat",null,"Résultat"," ",null,null,null,null,null,null,null,null,null,null,"9000  Résultat"]
[null,9010,"  "," ±"," ±",null,"Gesamtergebnis",null,"Résultat global",null,"  ",null,"Résultat global"," ",null,null,null,null,null,null,null,null,null,null,"9010    "]
[null,9020,"  "," ±"," ±",null,"Verluste & Profite",null,"  ",null,"  ",null,"Pertes & Profits"," ",null,null,null,null,null,null,null,null,null,null,"9020    "]
[null,9100,"Bilan d'ouverture",null,null,null,"Eröffnungsbilanz",null,"Bilan d'ouverture",null,"Bilan d'ouverture",null,"Bilan d'ouverture"," ",null,null,null,null,null,null,null,null,null,null,"9100  Bilan d'ouverture"]
[null,9110,"Bilan de clôture",null,null,null,"Schlußbilanz",null,"Bilan de clôture",null,"Bilan de clôture",null,"Bilan de clôture"," ",null,null,null,null,null,null,null,null,null,null,"9110  Bilan de clôture"]
[null,9200,"Bénéfice de l'exercice/(perte de l'exercice) "," ±"," ±",null,"  ",null,"Bénéf./ perte exercice",null,"Bénéfice de l'exercice/(perte de l'exercice) ",null,"  "," ",null,null,null,null,null,null,null,null,null,null,"9200  Bénéfice de l'exercice/(perte de l'exercice) "]
[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," ",null,null,null,null,null,null,null,null,null,null,{"$f":"B202 & \"  \" & C202","v":"  "}]
[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," ",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,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,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,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,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,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,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,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,null,null,null,null,"Aktiva",null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,"  "]
[null,null,null,null,null,null,"Passiva",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,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,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,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,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"Journal","index":4,"n_rows":112,"n_cols":14,"rows_kept":112,"cut":false,"hidden":false,"merged":[[31,13,31,20],[32,13,32,20],[33,13,33,20],[34,13,34,20],[16,13,16,20],[19,13,19,20],[30,13,30,20],[23,13,23,20],[24,13,24,20],[25,13,25,20],[26,13,26,20],[29,13,29,20],[28,13,28,20],[27,13,27,20],[14,13,14,20],[10,13,10,20],[11,13,11,20],[12,13,12,20],[13,13,13,20],[15,13,15,20],[17,13,17,20],[20,13,20,20],[21,13,21,20],[22,13,22,20],[18,13,18,20]]}
[null,null,null,"Ne pas remplir ce tableau. Il montre l'écriture sélectionnée par le bouton actif du Grand-Livre (No en B70)"]
[null,"Ecriture","Int.","no",null,"Débit",null,"Crédit","Libellé","Sommes","Sommes"]
[null,{"$f":"'Grand-livre'!B70","v":26},{"$f":"100*B3+VLOOKUP(B3,Question,2)","v":2601},{"$f":"IF($B$3*100+1>$C$3,0,($B$3*100+1))","v":2601},{"$f":"IF(VLOOKUP($D3,Journal,2,FALSE)=\"\",\"\",VLOOKUP($D3,Journal,2,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(VLOOKUP($D3,Journal,3,FALSE)=\"\",\"\",VLOOKUP($D3,Journal,3,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(VLOOKUP($D3,Journal,4,FALSE)=\"\",\"\",VLOOKUP($D3,Journal,4,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(VLOOKUP($D3,Journal,5,FALSE)=\"\",\"\",VLOOKUP($D3,Journal,5,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(VLOOKUP($D3,Journal,6,FALSE)=\"\",\"\",VLOOKUP($D3,Journal,6,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(VLOOKUP($D3,Journal,7,FALSE)=\"\",\"\",VLOOKUP($D3,Journal,7,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(VLOOKUP($D3,Journal,8,FALSE)=\"\",\"\",VLOOKUP($D3,Journal,8,FALSE))","v":{"$error":"#N/A"}}]
[null,null,null,{"$f":"IF($B$3*100+2>$C$3,0,($B$3*100+2))","v":0},"","","","","","",0]
[null,null,null,{"$f":"IF($B$3*100+3>$C$3,0,($B$3*100+3))","v":0},"","","","","","",0]
[null,null,null,{"$f":"IF($B$3*100+4>$C$3,0,($B$3*100+4))","v":0},"","","","","","",0]
[null,null,null,{"$f":"IF($B$3*100+5>$C$3,0,($B$3*100+5))","v":0},"","","","","","",0]
[null,null,null,{"$f":"IF($B$3*100+6>$C$3,0,($B$3*100+6))","v":0},"","","","","","",0]
[]
[null,"Journal pour les opérations du Grand-Livre (Chaque ligne doit avoir un numéro à 3 chiffres, ex. 101,102, 201,301…)",null,null,null,null,null,null,null,null,null,null,"Ce tableau est la réplique de la feuille \"Libellés\". Ne pas remplir !"]
[null,"Ecriture","no","Int.",null,"Débit",null,"Crédit","Libellé","Sommes","Sommes",null,1,{"$f":"Libellés!C13","v":"Achats de marchandises au comptant   CHF 15'000.-."}]
[null,1,1,{"$f":"B12*100+C12","v":101},null,"Achats bruts",null,"Trésorerie","Achats march. comptant",15000,{"$f":"J12","v":15000},null,2,{"$f":"Libellés!C14","v":"Achats de marchandises à crédit CHF 35'000.-."}]
[null,2,1,{"$f":"B13*100+C13","v":201},null,"Achats bruts",null,"Fournisseurs","Achats march. à crédit",35000,{"$f":"J13","v":35000},null,3,{"$f":"Libellés!C15","v":"Frais de transport sur marchandises achetées. Payé cash  CHF 3'000.-."}]
[null,3,1,{"$f":"B14*100+C14","v":301},null,"Frais d'achats",null,"Trésorerie","Frais transport",3000,{"$f":"J14","v":3000},null,4,{"$f":"Libellés!C16","v":"Retours aux fournisseurs CHF 2'000.-."}]
[null,4,1,401,null,"Fournisseurs",null,"Achats bruts","Retours aux fournisseurs",2000,2000,null,5,{"$f":"Libellés!C17","v":"Ventes au comptant net CHF 15'000.-."}]
[null,5,1,501,null,"Trésorerie",null,"Ventes brutes","Ventes au comptant",15000,15000,null,6,{"$f":"Libellés!C18","v":"Ventes à crédit CHF 60'000.-."}]
[null,6,1,601,null,"Créances s/déb.",null,"Ventes brutes","Ventes à crédit",60000,60000,null,7,{"$f":"Libellés!C19","v":"Frais d'expédition à notre charge. Payé  CHF 2'500.-."}]
[null,7,1,701,null,"Frais expédition",null,"Trésorerie","Expédition à notre charge",2500,2500,null,8,{"$f":"Libellés!C20","v":"Commission payée à un tiers CHF 500.-."}]
[null,8,1,801,null,"Déduc. s/ventes",null,"Trésorerie","Commission versée",500,500,null,9,{"$f":"Libellés!C21","v":"Retours de marchandises d'un client CHF 800.-."}]
[null,9,1,901,null,"Ventes brutes",null,"Créances s/déb.","Retour d'un client",800,800,null,10,{"$f":"Libellés!C22","v":"Paiement d'une facture à un fournisseur brut 12'000.-, net 11'400.-."}]
[null,10,1,1001,null,"Fournisseurs",null,"Trésorerie","Payé facture",11400,11400,null,11,{"$f":"Libellés!C23","v":"Escompte obtenu sur la facture d'un fournisseur brut 12'000. net 11'400.-."}]
[null,11,1,1101,null,"Fournisseurs",null,"Déduc. obtenues ","Escompe obtenu",600,600,null,12,{"$f":"Libellés!C24","v":"Versement d'un client net CHF 20'000.-."}]
[null,12,1,1201,null,"Trésorerie",null,"Créances s/déb.","Versement d'un client",20000,20000,null,13,{"$f":"Libellés!C25","v":"Remise accordée à un client CHF 2'000.-."}]
[null,13,1,1301,null,"Déduc. s/ventes",null,"Créances s/déb.","Remise accordée",2000,2000,null,14,{"$f":"Libellés!C26","v":"Achats d'emballages (non facturés aux clients). Payé par poste CHF 800.-."}]
[null,14,1,1401,null,"Frais expédition",null,"Trésorerie","Achats emballages",800,800,null,15,{"$f":"Libellés!C27","v":"Loyers du magasin payé cash 3'000.-."}]
[null,15,1,1501,null,"Loyer",null,"Trésorerie","Payé loyer",3000,3000,null,16,{"$f":"Libellés!C28","v":"Perte due à un client insolvable CHF 1'500.-."}]
[null,16,1,1601,null,"Pertes / créances",null,"Créances s/déb.","Perte sur client",1500,1500,null,17,{"$f":"Libellés!C29","v":"Achat de fournitures informatiques. Payé comptant CHF 400.-."}]
[null,17,1,1701,null,"Frais administration",null,"Trésorerie","Fournitures info",400,400,null,18,{"$f":"Libellés!C30","v":"Ordre de virement postal pour les salaires CHF 6'000.-."}]
[null,18,1,1801,null,"Salaires",null,"Trésorerie","Payé salaires nets",6000,6000,null,19,{"$f":"Libellés!C31","v":"Inventaire final CHF 42'000.-."}]
[null,19,1,1901,null,"Stock",null,"Variation stock","Inventaire final 42'000.-.",7000,7000,null,20,{"$f":"Libellés!C32","v":"Virements aux comptes de groupement"}]
[null,20,1,2001,null,null,null,null,"Virements divers",null,0,null,21,{"$f":"Libellés!C33","v":0}]
[null,24,1,2401,null,"Résultat",null,"Capital","Bénéfice net viré au Capital",null,0,null,22,{"$f":"Libellés!C34","v":0}]
[null,null,null,0,null,null,null,null,null,null,0,null,23,{"$f":"Libellés!C35","v":0}]
[null,null,null,0,null,null,null,null,null,null,0,null,24,{"$f":"Libellés!C36","v":"Virement du résultat"}]
[null,null,null,0,null,null,null,null,null,null,0,null,25,{"$f":"Libellés!C37","v":"Variation de fortune (autofinancement)"}]
[null,null,null,0,null,null,null,null,null,null,0]
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[]
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[]
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[]
[]
[]
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[]
[]
[]
[]
[]
[]
[]
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[null,null,null,null,""]
[null,null,null,null,""]
[]
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[null,false]
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[null,null,null,1]

{"sheet":"Donnée élèves","index":5,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,5]]}
[null,null,"Comptabiliser dans un Grand-livre les opérations "]
[null,null,"sur marchandises ci-dessous."]
[]
[null,null,"0)      Reporter dans les comptes les soldes à nouveau du Bilan initial."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"    "]
[null,null,"1)      Achats de marchandises au comptant   CHF 15'000.-."]
[null,null,"2)      Achats de marchandises à crédit CHF 35'000.-."]
[null,null,"3)      Frais de transport sur marchandises achetées. Payé cash  CHF 3'000.-."]
[null,null,"4)      Retours aux fournisseurs CHF 2'000.-."]
[null,null,"5)      Ventes au comptant net CHF 15'000.-."]
[null,null,"6)      Ventes à crédit CHF 60'000.-."]
[null,null,"7)      Frais d'expédition à notre charge. Payé  CHF 2'500.-."]
[null,null,"8)      Commission payée à un tiers CHF 500.-."]
[null,null,"9)      Retours de marchandises d'un client CHF 800.-."]
[null,null,"10)  Paiement d'une facture à un fournisseur, brut 12'000.-, net 11'400.-."]
[null,null,"11)  Escompte obtenu sur la facture d'un fournisseur, brut 12'000. net 11'400.-."]
[null,null,"12)  Versement d'un client net CHF 20'000.-."]
[null,null,"13)  Remise accordée à un client CHF 2'000.-."]
[null,null,"14)  Achats d'emballages (non facturés aux clients). Payé par poste CHF 800.-."]
[null,null,"15)  Loyer du magasin payé cash 3'000.-."]
[null,null,"16)  Perte due à un client insolvable CHF 1'500.-."]
[null,null,"17)  Achat de fournitures informatiques. Payé comptant CHF 400.-."]
[null,null,"18)  Ordre de virement postal pour les salaires CHF 6'000.-."]
[null,null,"19)  Inventaire final CHF 42'000.-."]
[null,null,"20)  Virements aux comptes de groupement."]

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[]
[null,null,null,null,null,null,null,"Entrer dans ces carrés le numéro du compte selon le plan comptable de la feuille 3"]
[null,null,null,null,null,null,null,null,null,null,null,null,"(Ctrl + i   inserre le no du formulaire Plan comptable dans la cellule active)"]
[]
[null,1000,null,"1000 Caisse",null,null,null,1010,null,"1010 Poste",null,null,null,2000,null,"2000 Fournisseurs",null,null,null,null,null,"Blablabla"]
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[null,null,null,null,null,null,null,null,null,null,null,"4)",30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H13","v":43},{"$f":"I13","v":1750},{"$f":"J5","v":"1010 Poste"},"1010"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N13","v":42},{"$f":"O13","v":180},{"$f":"P5","v":"2000 Fournisseurs"},"2000"]
[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,{"$f":"T13","v":1},{"$f":"U13","v":50},{"$f":"V5","v":"Blablabla"},"Blab"]
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[null,{"$f":"IF(B13=\"\",\"spb\",IF(B13>20,\"v/b.\",\"v/e\"))","v":"v/b."},null,null,{"$f":"IF(E6+G6=0,\"\",SUM(E6:E13))","v":100},null,{"$f":"IF(E6+G6=0,\"\",SUM(G6:G13))","v":100},{"$f":"IF(H13=\"\",\"spb\",IF(H13>20,\"v/b.\",\"v/e\"))","v":"v/b."},null,null,{"$f":"IF(K6+M6=0,\"\",SUM(K6:K13))","v":2000},null,{"$f":"IF(K6+M6=0,\"\",SUM(M6:M13))","v":2000},{"$f":"IF(N13=\"\",\"spb\",IF(N13>20,\"v/b.\",\"v/e\"))","v":"v/b."},null,null,{"$f":"IF(Q6+S6=0,\"\",SUM(Q6:Q13))","v":300},null,{"$f":"IF(Q6+S6=0,\"\",SUM(S6:S13))","v":300},{"$f":"IF(T13=\"\",\"spb\",IF(T13>20,\"v/b.\",\"v/e\"))","v":"v/e"},null,null,{"$f":"IF(W6+Y6=0,\"\",SUM(W6:W13))","v":50},null,{"$f":"IF(W6+Y6=0,\"\",SUM(Y6:Y13))","v":50},null,null,null,null,null,{"$f":"T24","v":0},{"$f":"U24","v":0},{"$f":"V16","v":0},"0"]
[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,{"$f":"B35","v":0},{"$f":"C35","v":0},{"$f":"D27","v":0},"0"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H35","v":0},{"$f":"I35","v":0},{"$f":"J27","v":0},"0"]
[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,{"$f":"N35","v":0},{"$f":"O35","v":0},{"$f":"P27","v":0},"0"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T35","v":0},{"$f":"U35","v":0},{"$f":"V27","v":0},"0"]
[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,{"$f":"B46","v":0},{"$f":"C46","v":0},{"$f":"D38","v":0},"0"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H46","v":0},{"$f":"I46","v":0},{"$f":"J38","v":0},"0"]
[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,{"$f":"N46","v":0},{"$f":"O46","v":0},{"$f":"P38","v":0},"0"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T46","v":0},{"$f":"U46","v":0},{"$f":"V38","v":0},"0"]
[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,{"$f":"B58","v":68},{"$f":"C58","v":50},{"$f":"D50","v":"9000 Résultat"},"9000"]
[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,1,0,"  "]
[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,2,0,"  "]
[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,3,0,"  "]
[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,4,0,"  "]
[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,5,0,"  "]
[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,6,0,"  "]
[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,7,0,"  "]
[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,8,0,"  "]
[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,9,0,"  "]
[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,10,0,"  "]
[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,11,0,"  "]
[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,12,0,"  "]
[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,13,0,"  "]
[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,14,0,"  "]
[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,15,0,"  "]
[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,16,0,"  "]
[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,17,0,"  "]
[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,18,0,"  "]
[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,19,0,"  "]
[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,20,0,"  "]
[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,41,0,"  "]
[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,42,0,"  "]
[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,43,0,"  "]
[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,44,0,"  "]
[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,45,0,"  "]
[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,46,0,"  "]
[null,null,null,"9000 Résultat",null,null,null,null,null,null,null,null,null,"B I L A N  final ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,0,"  "]
[null,1,null,{"$f":"IF(E51=0,\"\",VLOOKUP(B51,table,4,FALSE))","v":"Blab"},{"$f":"VLOOKUP(B51,table,2,FALSE)","v":50},{"$f":"IF(G51=0,\"\",VLOOKUP(H51,table,4,FALSE))","v":""},{"$f":"VLOOKUP(H51,table,2,FALSE)","v":0},2,null,null,null,null,null,"Actif",null,null,null,null,null,"Passif",null,null,null,null,null,null,null,null,null,null,48,0,"  "]
[null,3,null,"",0,"",0,4,null,null,null,null,41,{"$f":"IF(S52=0,\"\",VLOOKUP(M52,table,3,FALSE))","v":"1000 Caisse"},null,null,null,null,{"$f":"VLOOKUP(M52,table,2,FALSE)","v":80},{"$f":"IF(Y52=0,\"\",VLOOKUP(Z52,table,3,FALSE))","v":"2000 Fournisseurs"},null,null,null,null,{"$f":"VLOOKUP(Z52,table,2,FALSE)","v":180},42,null,null,null,null,49,0,"  "]
[null,5,null,"",0,"",0,6,null,null,null,null,43,{"$f":"IF(S53=0,\"\",VLOOKUP(M53,table,3,FALSE))","v":"1010 Poste"},null,null,null,null,1750,{"$f":"IF(Y53=0,\"\",VLOOKUP(Z53,table,3,FALSE))","v":""},null,null,null,null,{"$f":"VLOOKUP(Z53,table,2,FALSE)","v":0},44,null,null,null,null,50,0,"  "]
[null,7,null,"",0,"",0,8,null,null,null,null,45,{"$f":"IF(S54=0,\"\",VLOOKUP(M54,table,3,FALSE))","v":""},null,null,null,null,0,{"$f":"IF(Y54=0,\"\",VLOOKUP(Z54,table,3,FALSE))","v":""},null,null,null,null,{"$f":"VLOOKUP(Z54,table,2,FALSE)","v":0},46,null,null,null,null,51,0,"  "]
[null,9,null,"",0,"",0,10,null,null,null,null,47,"",null,null,null,null,0,"",null,null,null,null,0,48,null,null,null,null,52,0,"  "]
[null,11,null,"",0,"",0,12,null,null,null,null,49,"",null,null,null,null,0,"",null,null,null,null,0,50,null,null,null,null,53,0,"  "]
[null,13,null,"",0,"",null,14,null,null,null,null,51,"",null,null,null,null,0,"",null,null,null,null,0,52,null,null,null,null,54,0,"  "]
[null,68,{"$f":"E58+G58","v":50},{"$f":"IF(E58=0,\"\",\"spb\")","v":""},{"$f":"IF(E51+G51=0,0,IF(SUM(E51:E57)>SUM(G51:G57),0,SUM(G51:G57)-SUM(E51:E57)))","v":0},{"$f":"IF(G58=0,\"\",\"spb\")","v":"spb"},{"$f":"IF(E51+G51=0,0,IF(SUM(G51:G57)>SUM(E51:E57),0,SUM(E51:E57)-SUM(G51:G57)))","v":50},null,null,null,null,null,53,"",null,null,null,null,{"$f":"VLOOKUP(M58,table,2,FALSE)","v":0},"",null,null,null,null,0,54,null,null,null,null,55,0,"  "]
[null,null,null,null,{"$f":"IF(E51+G51=0,\"\",SUM(E51:E58))","v":50},null,{"$f":"IF(E51+G51=0,\"\",SUM(G51:G58))","v":50},null,null,null,null,null,55,"",null,null,null,null,{"$f":"VLOOKUP(M59,table,2,FALSE)","v":0},"",null,null,null,null,0,56,null,null,null,null,56,0,"  "]
[null,null,null,null,null,null,null,null,null,null,null,null,57,"",null,null,null,null,{"$f":"VLOOKUP(M60,table,2,FALSE)","v":0},{"$f":"IF(Y60=0,\"\",VLOOKUP(Z60,table,3,FALSE))","v":"9000 Résultat"},null,null,null,null,{"$f":"VLOOKUP(Z60,table,2,FALSE)","v":50},68,null,null,null,null,57,0,"  "]
[null,null,null,null,null,null,null,null,null,null,null,null,67,null,null,null,null,{"$f":"IF(S61=0,\"\",\"spb\")","v":""},{"$f":"IF(S52+V52=0,0,IF(SUM(S52:S60)>SUM(V52:V60),0,SUM(V52:V60)-SUM(S52:S60)))","v":0},null,null,null,null,{"$f":"IF(Y61=0,\"\",\"spb\")","v":""},{"$f":"IF(W52+Y52=0,0,IF(SUM(Y52:Y60)>SUM(W52:W60),0,SUM(W52:W60)-SUM(Y52:Y60)))","v":0},null,null,null,null,null,38,0,"  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S52+V52=0,\"\",SUM(S52:S61))","v":1830},null,null,null,null,null,{"$f":"IF(W52+Y52=0,\"\",SUM(Y52:Y61))","v":230},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,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,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,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,null,null,null,null,"PS: Les boutons macros (affichage avec \"Voir les boutons\") situés en haut de l'écran, sont déjà affectés aux ",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,"macros ecr_1,  ecr_2, ecr_3,....ecr_20;  alternativement del_1, del_2, del_3,...del_20."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Il suffit donc de créer une macro ecr_X pour chaque écriture et une macro del_X "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pour effacer les écritures (X = no de l'écriture)."]
[]
[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," © Yvan Péguiron - mars 2003- déc. 2006"]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Montrer ou cacher les boutons macro du haut de la page."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Afficher ou masquer les petits carrés bleus ou gris."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Si des titres de comptes ont été rentrés à la main, la programmation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"de ces titres en fonction du petit numéro disparaît. "]
[null,null,null,null,null,null,null,null,null,null,"Petits ou grands comptes :",null,null,null,null,null,null,null,null,null,null,null,null,null,"Ces boutons remettrent les formules initiales ."]
[null,null,null,null,null,null,null,null,null,null,"RowH est la hauteur des cellules. (1 = 17 pixels, 2 = 18, 3 = 19, etc)",null,null,null,null,null,null,null,null,null,null,null,null,null,"Sans no est utile pourdes libellés clairs dans le Résultat"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taille de la police pour les montants (Les libellés sont bloqués à 9)."]
[null,null,null,null,null,null,null,null,null,null,"Choix de la grandeur du grand-livre :"]
[null,null,null,null,null,null,null,null,null,null,"Il est recommandé de cliquer sur le bouton gris d'abord,",null,null,null,null,null,null,null,null,null,null,null,null,null,"Adaptez le grand-livre à votre écran ou à votre beamer"]
[null,null,null,null,null,null,null,null,null,null,"(5 rangs de 8 lignes) puis de choisir les options.",null,null,null,null,null,null,null,null,null,null,null,null,null,"avec cette commande de zoom."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Zoom min. et max.  pour les ronds jaunes."]
[null,null,null,null,null,null,null,null,null,null,"Afficher le plan comptable dans une deuxième fenête."]
[null,null,null,null,null,null,null,null,null,null,"Ctrl + p affiche un menu déroulant",null,null,null,null,null,null,null,null,null,null,null,null,null,"Oter la protection (idem Outils - Protection)"]
[null,null,null,null,null,null,null,null,null,null,"Le compte de résultat peut s'afficher avec 8 ou 15 lignes."]
[null,null,null,null,null,null,null,null,null,null,"(Bilan; 7 ou 14 lignes)",null,null,null,null,null,null,null,null,null,null,null,null,null,"Tracer ou non les lignes dans les comptes."]
[null,null,null,null,null,null,null,null,null,null,"Une présentation à deux niveaux est possible :",null,null,null,null,null,null,null,null,null,null,null,null,null,"Afficher les en-têtes de lignes et colonnes"]
[null,null,null,null,null,null,null,null,null,null,"L'indice 1 ou 2 permet de régler la hauteur de la clôture intermédiaire",null,null,null,null,null,null,null,null,null,null,null,null,null,"Si vous souhaitez placer les symboles dans les titres,"]
[null,null,null,null,"Ne pas oublier les racourcis clavier",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"il faut les copier et les coller à l'endroit voulu, manuellement !"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Largeur standard des colonnes."]
[]
[null,null,null,null,null,null,null,null,null,null,"Effacer le contenu de tous les comptes. Les",null,null,null,null,null,null,null,null,null,null,null,null,null,"Attention, ce bouton n'efface pas seulement les écritures mais"]
[null,null,null,null,null,null,null,null,null,null,"titres et la programmation des soldes demeurent.",null,null,null,null,null,null,null,null,null,null,null,null,null,"vide les carrés bleus et gris. Ecrivez \"oui\" si vous êtes sûr !"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Le premier compte peut être agrandi et passer de 8 à 19 lignes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Formulaire permettant d'afficher à l'écran les colonnes de comptes choisies."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Utile pour corriger des GL de plus de 4 colonnes de comptes)"]
[]
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[]
[]
[]
[]
[]
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[null,"Dernières révisions :"]
[null,"2014-04-02",null,null,"Formulaires pour virement du résultat"]
[null,"2014-05-03",null,null,"Choix plan comptable 1997 / 2013 ou allemand"]
[null,"2014-06-16",null,null,"Corrigé Blitz"]
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[null,"Problème sur Mac avec la nouvelle version Excel 2011"]
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[null,"Pour une raison inconnue, les noms de macros composés de 3 lettres et 1 chiffre ne sont plus admis. C’est évidemment une tuile pour toutes les macros « ecr » et « del » qui sont la clé de l’application !"]
[]
[null,"Au chargement, un message nous avise qu’Excel a glissé des « _ » où bon lui semble, mais que ces changements doivent être faits manuellement dans les macros !"]
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[null,"Solution pour des nouveaux exercices :"]
[]
[null,"1)      Utiliser la version GL_auto_vide_Mac2011.xls ou Gl_auto_vide_PC2011.xls."]
[null,"2)      Lorsque vous créez les macros « ecr » et « del », les appeler maintenant « ecr_ » et « del_ ». Par exemple, pour l’écriture 1, créer les macros « ecr_1 » et « del_1 »."]
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[null,"Solution pour rendre compatible des anciens exercices :"]
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[null,"1)      Aller dans l’éditeur de macro (par exemple : Outils – Macro – Macros… - Modifier)"]
[null,"2)      Edition – Remplacer"]
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[null,"Choisir « Projet en cours » puis  Remplacer tout"]
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[null,"Il faut remplacer :"]
[null,"a)      ecr par ecr_"]
[null,"b)      del par del_"]
[null,"c)      del_tout par deltout"]
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[null,"Revenir dans le classeur Excel et sauver la nouvelle version sous un autre nom."]
[]
[]
["Virements de clôture programmés grâce à 2 formulaires"]
["accecibles depuis le formulaire général"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Programmation du bouton R"]
[]
[]
[]
[210,null,null,"D","E","F","G","H",null,null,null,null,null,null,null,"P","Q","R","S"]
[211]
[212,null,null,"2850 Privé",null,null,null,null,null,null,null,null,null,null,null,"2800 Capital"]
[213,null,null,null,5000]
[214]
[215,null,null,{"$f":"IF(E215>0,\"PN\",\"\")","v":""},null,{"$f":"IF(G215>0,\"BN\",\"\")","v":"BN"},{"$f":"'Grand-livre'!$E$89","v":14100},null,null,null,null,null,null,null,null,null,"dim. Cap",null,"aug. Cap"]
[216]
[217]
[218]
[219]
[220]
[221]
[222,null,null,"v/bi",4500,{"$f":"IF(G222=0,\"\",B223)","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(Q222=0,\"\",N223)","v":""},{"$f":"IF(Q213+S213=0,0,IF(SUM(Q213:Q221)>SUM(S213:S221),0,SUM(S213:S221)-SUM(Q213:Q221)))","v":0},{"$f":"IF(S222=0,\"\",N223)","v":""},{"$f":"IF(Q213+S213=0,0,IF(SUM(S213:S221)>SUM(Q213:Q221),0,SUM(Q213:Q221)-SUM(S213:S221)))","v":0}]
[223,null,null,null,{"$f":"IF(E213+G213=0,\"\",SUM(E213:E222))","v":9500},null,{"$f":"IF(E213+G213=0,\"\",SUM(G213:G222))","v":14100},null,null,null,null,null,null,null,null,null,{"$f":"IF(Q213+S213=0,\"\",SUM(Q213:Q222))","v":""},null,{"$f":"IF(Q213+S213=0,\"\",SUM(S213:S222))","v":""}]
[224]
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["Utilisation des macros :"]
[]
["Bouton R (macro 24) pour viré le"]
["  ",null,null,"résultat dans un compte."]
[null,null,null,"(par exemple, résultat à Privé)"]
[]
[]
["Bouton C (macro 25) pour virer le solde"]
[null,"d'un compte dans un autre compte."]
[null,"(par exemple, Privé à Capital)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Programmation du bouton C"]