{"text_format":"2","workbook":"xls","n_sheets":2,"sheets":["作成マニュアル","試算表"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"作成マニュアル","index":0,"n_rows":13,"n_cols":2,"rows_kept":13,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
["＜「お試し試算表」作成マニュアル＞"]
[]
[null,"※当ファイルでは、「　年　月末現在」の部分と水色部分が入力可能箇所であり、それ以外の場所は\n　 保護されており入力できません。"]
[]
["１　準備"]
[null,"①勘定科目の水色部分に、必要に応じて項目を追加してください。"]
[null,"②前決算期のデータを「前期末」の欄に入力してください。"]
[null,"③全データを入力後、借方合計欄外の（貸借バランス確認）が「ＯＫ」になっていれば完了です。「要\n　 チェック」になっている場合は、貸借合計が一致していません。入力データを再確認してください。"]
[]
["２　当月末データ入力（千円単位）"]
[null,"①当月末の総勘定元帳の各勘定科目における借方金額と貸方金額の差額を該当科目の「当月末」\n　 の欄に入力してください。"]
[null,"②全データを入力後、借方合計欄外の（貸借バランス確認）が「ＯＫ」になっていれば完了です。「要\n　 チェック」になっている場合は、貸借合計が一致していません。入力データを再確認してください。"]
[null,"③当月末の状況を前期末データや事業計画と比較することにより、経営状況の把握にご活用くださ\n　 い。"]

{"sheet":"試算表","index":1,"n_rows":91,"n_cols":11,"rows_kept":91,"cut":false,"hidden":false,"merged":[[4,1,7,1],[8,1,13,1],[19,1,19,2],[20,1,20,2],[21,1,21,2],[23,1,30,1],[16,1,16,2],[17,1,17,2],[18,1,18,2],[80,1,80,2],[36,1,55,1],[56,1,78,1],[79,1,79,2],[84,0,84,2],[35,6,83,6],[84,6,84,7],[28,6,34,6],[25,6,27,6],[35,0,83,0],[23,0,34,0],[19,6,24,6],[81,1,81,2],[82,1,82,2],[83,1,83,2],[31,1,31,2],[32,1,32,2],[33,1,33,2],[34,1,34,2],[35,1,35,2],[35,10,83,10],[35,5,83,5],[0,0,0,10],[1,0,1,10],[4,10,18,10],[19,10,24,10],[23,5,30,5],[31,5,34,5],[25,10,27,10],[28,10,34,10],[4,6,18,6],[3,0,3,2],[3,6,3,7],[4,5,7,5],[8,5,13,5],[14,5,22,5],[4,0,22,0],[22,1,22,2],[14,1,14,2],[15,1,15,2]],"flags":["formulas_cached_only"]}
["試　　算　　表"]
["（　　　年　　　月末現在）"]
[{"$nulls":10},"（単位：千円）"]
[null,null,null,"前期末","当月末","増減理由",null,null,"前期末","当月末","増減理由"]
["流　動　資　産","当座資産","現金・預金",null,null,null,"流　動　負　債","支払手形"]
[null,null,"受取手形",{"$nulls":4},"買掛金"]
[null,null,"売掛金",{"$nulls":4},"割引手形"]
[null,null,"小　計",0,0,null,null,"短期借入金"]
[null,"棚卸資産","商品（製品）",{"$nulls":4},"未払金"]
[null,null,"原材料",{"$nulls":4},"未成工事受入金"]
[{"$nulls":7},"前受金"]
[]
[null,null,"未成工事支出金"]
[null,null,"小　計",0,0]
[null,"仮払金"]
[null,"未収入金"]
[null,"前渡金"]
[null,"貸付金"]
[null,"前払費用",{"$nulls":5},"計",0,0]
[{"$nulls":6},"固定負債","長期借入金"]
[]
[null,"貸倒引当金"]
[null,"計",null,0,0]
["固　定　資　産","有形固定資産","建物・構築物"]
[null,null,"機械装置",{"$nulls":4},"計",0,0]
[null,null,"車両運搬具",null,null,null,"引当金"]
[null,null,"工具器具備品"]
[null,null,"土地",{"$nulls":4},"計",0,0]
[null,null,"建設仮払金",null,null,null,"資本","資本金"]
[{"$nulls":7},"資本準備金"]
[null,null,"小　計",0,0,null,null,"利益準備金"]
[null,"無形固定資産",{"$nulls":5},"別途積立金"]
[null,"投資等",{"$nulls":5},"未処分利益"]
[]
[null,"計",null,0,0,null,null,"計",0,0]
["損失","仕入",{"$nulls":4},"収益","売上"]
[null,"製造原価・工事原価","材料仕入",{"$nulls":4},"営業外収益"]
[null,null,"補助材料費"]
[null,null,"外注費"]
[null,null,"賃金"]
[null,null,"法定福利費"]
[null,null,"厚生費"]
[null,null,"燃料費"]
[null,null,"車輌関係費"]
[null,null,"水道光熱費"]
[null,null,"運賃"]
[null,null,"減価償却費"]
[null,null,"修繕費"]
[null,null,"賃借料"]
[null,null,"保険料"]
[null,null,"消耗品費"]
[null,null,"旅費交通費"]
[null,null,"雑費"]
[]
[]
[]
[null,"販売費・一般管理費","役員報酬"]
[null,null,"給料手当"]
[null,null,"法定福利費"]
[null,null,"福利厚生費"]
[null,null,"外注費"]
[null,null,"広告宣伝費"]
[null,null,"水道光熱費"]
[null,null,"運賃"]
[null,null,"賃借料"]
[null,null,"交際費"]
[null,null,"旅費交通費"]
[null,null,"通信費"]
[null,null,"減価償却費"]
[null,null,"消耗品費"]
[null,null,"租税公課"]
[null,null,"車輌費"]
[null,null,"地代家賃"]
[null,null,"修繕費"]
[null,null,"保険料"]
[]
[]
[]
[]
[null,"営業外費用"]
[]
[]
[]
[null,"計",null,0,0,null,null,"計",0,0]
["合　　計",null,null,0,0,null,"合　　計",null,0,0]
[null,null,"（貸借バランス確認）","ＯＫ","ＯＫ"]
[]
[null,null,null,"前期末","当月末"]
[null,null,"売上総利益",0,0]
[null,null,"営業利益",0,0]
[null,null,"経常利益",0,0]