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{"sheet":"Inicio","index":0,"n_rows":5,"n_cols":2,"rows_kept":5,"cut":false,"hidden":false,"merged":[]}
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[]
[null,"ESTE EJERCICIO ES MODIFICABLE SOLO CON MICROSOFT EXCEL "]
[]
[null,"Y PARA COMENZAR ADEMÁS DEBES HABILITAR LAS MACROS."]

{"sheet":"Clasificación de cuenta","index":1,"n_rows":31,"n_cols":25,"rows_kept":31,"cut":false,"hidden":true,"merged":[[3,6,3,7],[29,4,30,5],[29,8,30,13]]}
[]
[null,null,"NIVEL:","AVANZADO"]
[]
[null,null,null,null,"CUENTA","MONTO$","CLASIFICACIÓN"]
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[{"$f":"IF(G11=$Y$9,\"CORRECTO\",IF(G11=$Y$8,\"INCORRECTO\",IF(G11=$Y$5,\"INCORRECTO\",IF(G11=$Y$11,\"INCORRECTO\",IF(G11=$Y$10,\"INCORRECTO\",IF(G11=$Y$7,\"INCORRECTO\",IF(G11=$Y$6,\"INCORRECTO\",IF(AND(G11<>$Y$7,G11<>$Y$8,G11<>$Y$9,G11<>$Y$10,G11<>$Y$11,G11<>$Y$5,G11<>$Y$6),\"\"))))))))","v":""},null,null,null,"UTILIDADES RETENIDAS",{"$f":"34789608-602642+256255","v":34443221},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LEYES SOCIALES","RESULTADO PÉRDIDA",null,null,"RESULTADO GANANCIA"]
[{"$f":"IF(G12=$Y$11,\"CORRECTO\",IF(G12=$Y$8,\"INCORRECTO\",IF(G12=$Y$9,\"INCORRECTO\",IF(G12=$Y$5,\"INCORRECTO\",IF(G12=$Y$6,\"INCORRECTO\",IF(G12=$Y$7,\"INCORRECTO\",IF(G12=$Y$10,\"INCORRECTO\",IF(AND(G12<>$Y$7,G12<>$Y$8,G12<>$Y$9,G12<>$Y$10,G12<>$Y$11,G12<>$Y$5,G12<>$Y$6),\"\"))))))))","v":""},null,null,null,"INTERESES PERCIBIDOS ",3478,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN","RESULTADO PÉRDIDA"]
[{"$f":"IF(G13=$Y$11,\"CORRECTO\",IF(G13=$Y$8,\"INCORRECTO\",IF(G13=$Y$9,\"INCORRECTO\",IF(G13=$Y$5,\"INCORRECTO\",IF(G13=$Y$6,\"INCORRECTO\",IF(G13=$Y$7,\"INCORRECTO\",IF(G13=$Y$10,\"INCORRECTO\",IF(AND(G13<>$Y$7,G13<>$Y$8,G13<>$Y$9,G13<>$Y$10,G13<>$Y$11,G13<>$Y$5,G13<>$Y$6),\"\"))))))))","v":""},null,null,null,"INGRESO POR VENTA ",12677670,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA CRÉDITO FISCAL","ACTIVO CORRIENTE"]
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[{"$f":"IF(G20=$Y$10,\"CORRECTO\",IF(G20=$Y$8,\"INCORRECTO\",IF(G20=$Y$9,\"INCORRECTO\",IF(G20=$Y$5,\"INCORRECTO\",IF(G20=$Y$6,\"INCORRECTO\",IF(G20=$Y$7,\"INCORRECTO\",IF(G20=$Y$11,\"INCORRECTO\",IF(AND(G20<>$Y$7,G20<>$Y$8,G20<>$Y$9,G20<>$Y$10,G20<>$Y$11,G20<>$Y$5,G20<>$Y$6),\"\"))))))))","v":""},null,null,null,"GASTOS OPERACIONALES",{"$f":"F15*70%","v":3197653.1999999997},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROVEEDORES A MÁS DE UN AÑO","PASIVO NO CORRIENTE"]
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[{"$f":"IF(G22=$Y$7,\"CORRECTO\",IF(G22=$Y$8,\"INCORRECTO\",IF(G22=$Y$9,\"INCORRECTO\",IF(G22=$Y$5,\"INCORRECTO\",IF(G22=$Y$10,\"INCORRECTO\",IF(G22=$Y$6,\"INCORRECTO\",IF(G22=$Y$11,\"INCORRECTO\",IF(AND(G22<>$Y$7,G22<>$Y$8,G22<>$Y$9,G22<>$Y$10,G22<>$Y$11,G22<>$Y$5,G22<>$Y$6),\"\"))))))))","v":""},null,null,null,"IVA DÉBITO FISCAL",2024165.7983193279,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN ACUMULADA EDIFICIOS ","PASIVO CORRIENTE"]
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[{"$f":"IF(G25=$Y$7,\"CORRECTO\",IF(G25=$Y$8,\"INCORRECTO\",IF(G25=$Y$9,\"INCORRECTO\",IF(G25=$Y$5,\"INCORRECTO\",IF(G25=$Y$10,\"INCORRECTO\",IF(G25=$Y$6,\"INCORRECTO\",IF(G25=$Y$11,\"INCORRECTO\",IF(AND(G25<>$Y$7,G25<>$Y$8,G25<>$Y$9,G25<>$Y$10,G25<>$Y$11,G25<>$Y$5,G25<>$Y$6),\"\"))))))))","v":""},null,null,null,"ESTIMACIÓN DEUDORES INCOBRABLES",{"$f":"F18","v":30459},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COSTO DE VENTAS","RESULTADO PÉRDIDA"]
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[null,null,null,null,null,null,{"$f":"IF(A30=0,COUNTIF(A5:A29,\"INCORRECTO\"),\"\")","v":""},{"$f":"IF(G31<>\"\",\"INCORRECTAS\",\"\")","v":""}]

{"sheet":"estado situación financiera","index":2,"n_rows":47,"n_cols":3,"rows_kept":47,"cut":false,"hidden":true,"merged":[]}
[]
[null,"ESTADO DE SITUACIÓN FINANCIERA CLASIFICADO"]
[null,null,"MONTO$"]
[null,"Activo"]
[null,"Activo Corriente "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"TOTAL ACTIVO CORRIENTE",{"$f":"SUM(C6:C14)","v":0}]
[null,"Activo no corriente"]
[]
[]
[]
[]
[]
[null,"TOTAL ACTIVO NO CORRIENTE",{"$f":"SUM(C17:C21)","v":0}]
[null,"TOTAL ACTIVO",{"$f":"C15+C22","v":0}]
[]
[null,"Pasivo"]
[null,"Pasivo corriente"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"TOTAL PASIVO CORRIENTE",{"$f":"SUM(C27:C37)","v":0}]
[null,"Pasivo no corriente"]
[null,"TOTAL PASIVO NO CORRIENTE"]
[null,"Patrimonio"]
[]
[]
[]
[]
[null,"TOTAL PATRIMONIO",{"$f":"SUM(C42:C45)","v":0}]
[null,"TOTAL PASIVO",{"$f":"C38+C40+C46","v":0}]

{"sheet":"estado de resultados","index":3,"n_rows":14,"n_cols":5,"rows_kept":14,"cut":false,"hidden":true,"merged":[]}
[]
[null,"ESTADO DE RESULTADOS ",null,null,"TASA IMPUESTO RÉGIMEN 14a "]
[null,null,null,null,"O BIEN, NUEVO RÉGIMEN 14D"]
[null,null,"$MONTO "]
[null,"Ingresos de operación"]
[null,"Costos de venta "]
[null,"Margen Bruto",{"$f":"C5-C6","v":0}]
[null,"Ingresos fuera de explotación"]
[null,"Gastos de operación y administración"]
[null,"Otros ingresos "]
[null,"Otros egresos"]
[null,"Resultado antes de impuesto ",{"$f":"C7+C8-C9+C10-C11","v":0}]
[null,"Impuesto renta "]
[null,"Utilidad o pérdida del ejercicio",{"$f":"C12-C13","v":0}]