{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Inicio","Clasificación de cuenta","estado situación financiera","estado de resultados","TIME OVER"],"not_rendered":{"charts":0,"images":3,"macros":1,"external_links":0,"defined_names":1,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"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"}

{"sheet":"Inicio","index":0,"n_rows":6,"n_cols":2,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"ESTE EJERCICIO ES MODIFICABLE SOLO CON MICROSOFT EXCEL "]
[]
[null,"PARA COMENZAR A TRABAJAR PRIMERO DEBE HABILITAR LAS MACROS."]

{"sheet":"Clasificación de cuenta","index":1,"n_rows":47,"n_cols":25,"rows_kept":47,"cut":false,"hidden":true,"merged":[[45,4,46,4],[13,5,13,6],[14,5,14,6],[15,5,15,6],[16,5,16,6],[17,5,17,6],[38,5,38,6],[39,5,39,6],[40,5,40,6],[41,5,41,6],[42,5,42,6],[43,5,43,6],[44,5,44,6],[28,5,28,6],[29,5,29,6],[30,5,30,6],[8,5,8,6],[9,5,9,6],[10,5,10,6],[11,5,11,6],[12,5,12,6],[3,5,3,6],[4,5,4,6],[5,5,5,6],[6,5,6,6],[7,5,7,6],[45,7,46,9],[33,5,33,6],[34,5,34,6],[35,5,35,6],[36,5,36,6],[37,5,37,6],[31,5,31,6],[32,5,32,6],[23,5,23,6],[24,5,24,6],[25,5,25,6],[26,5,26,6],[27,5,27,6],[18,5,18,6],[19,5,19,6],[20,5,20,6],[21,5,21,6],[22,5,22,6]]}
[]
[null,null,"NIVEL:","AVANZADO"]
[]
[null,null,null,null,"CUENTA","MONTO$",null,"CLASIFICIACIÓN"]
[{"$f":"IF(H5=$Y$5,\"CORRECTO\",IF(H5=$Y$8,\"INCORRECTO\",IF(H5=$Y$9,\"INCORRECTO\",IF(H5=$Y$10,\"INCORRECTO\",IF(H5=$Y$11,\"INCORRECTO\",IF(H5=$Y$7,\"INCORRECTO\",IF(H5=$Y$6,\"INCORRECTO\",IF(AND(H5<>$Y$7,H5<>$Y$8,H5<>$Y$9,H5<>$Y$10,H5<>$Y$11,H5<>$Y$5,H5<>$Y$6),\"\"))))))))","v":""},null,null,null,"CLIENTES",145211,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CLIENTES","ACTIVO CORRIENTE",null,null,"ACTIVO CORRIENTE"]
[{"$f":"IF(H6=$Y$11,\"CORRECTO\",IF(H6=$Y$8,\"INCORRECTO\",IF(H6=$Y$9,\"INCORRECTO\",IF(H6=$Y$5,\"INCORRECTO\",IF(H6=$Y$10,\"INCORRECTO\",IF(H6=$Y$7,\"INCORRECTO\",IF(H6=$Y$6,\"INCORRECTO\",IF(AND(H6<>$Y$7,H6<>$Y$8,H6<>$Y$9,H6<>$Y$10,H6<>$Y$11,H6<>$Y$5,H6<>$Y$6),\"\"))))))))","v":""},null,null,null,"UTILIDAD POR VENTA DE ACCIONES",205444,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UTILIDAD POR VENTA DE ACCIONES","RESULTADO GANANCIA",null,null,"ACTIVO NO CORRIENTE"]
[{"$f":"IF(H7=$Y$6,\"CORRECTO\",IF(H7=$Y$8,\"INCORRECTO\",IF(H7=$Y$9,\"INCORRECTO\",IF(H7=$Y$5,\"INCORRECTO\",IF(H7=$Y$10,\"INCORRECTO\",IF(H7=$Y$7,\"INCORRECTO\",IF(H7=$Y$11,\"INCORRECTO\",IF(AND(H7<>$Y$7,H7<>$Y$8,H7<>$Y$9,H7<>$Y$10,H7<>$Y$11,H7<>$Y$5,H7<>$Y$6),\"\"))))))))","v":""},null,null,null,"LETRAS POR COBRAR A MÁS DE UN AÑO",212541,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LETRAS POR COBRAR A MÁS DE UN AÑO","ACTIVO NO CORRIENTE",null,null,"PASIVO CORRIENTE"]
[{"$f":"IF(H8=$Y$5,\"CORRECTO\",IF(H8=$Y$8,\"INCORRECTO\",IF(H8=$Y$9,\"INCORRECTO\",IF(H8=$Y$10,\"INCORRECTO\",IF(H8=$Y$11,\"INCORRECTO\",IF(H8=$Y$7,\"INCORRECTO\",IF(H8=$Y$6,\"INCORRECTO\",IF(AND(H8<>$Y$7,H8<>$Y$8,H8<>$Y$9,H8<>$Y$10,H8<>$Y$11,H8<>$Y$5,H8<>$Y$6),\"\"))))))))","v":""},null,null,null,"PPM",225112,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PPM","ACTIVO CORRIENTE",null,null,"PASIVO NO CORRIENTE"]
[{"$f":"IF(H9=$Y$6,\"CORRECTO\",IF(H9=$Y$8,\"INCORRECTO\",IF(H9=$Y$9,\"INCORRECTO\",IF(H9=$Y$5,\"INCORRECTO\",IF(H9=$Y$10,\"INCORRECTO\",IF(H9=$Y$7,\"INCORRECTO\",IF(H9=$Y$11,\"INCORRECTO\",IF(AND(H9<>$Y$7,H9<>$Y$8,H9<>$Y$9,H9<>$Y$10,H9<>$Y$11,H9<>$Y$5,H9<>$Y$6),\"\"))))))))","v":""},null,null,null,"DERECHO DE MARCA",225210,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DERECHO DE MARCA","ACTIVO NO CORRIENTE",null,null,"PATRIMONIO"]
[{"$f":"IF(H10=$Y$5,\"CORRECTO\",IF(H10=$Y$8,\"INCORRECTO\",IF(H10=$Y$9,\"INCORRECTO\",IF(H10=$Y$6,\"INCORRECTO\",IF(H10=$Y$10,\"INCORRECTO\",IF(H10=$Y$7,\"INCORRECTO\",IF(H10=$Y$11,\"INCORRECTO\",IF(AND(H10<>$Y$7,H10<>$Y$8,H10<>$Y$9,H10<>$Y$10,H10<>$Y$11,H10<>$Y$5,H10<>$Y$6),\"\"))))))))","v":""},null,null,null,"INVERSIONES TEMPORALES",251411,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INVERSIONES TEMPORALES","ACTIVO CORRIENTE",null,null,"RESULTADO PÉRDIDA"]
[{"$f":"IF(H11=$Y$10,\"CORRECTO\",IF(H11=$Y$8,\"INCORRECTO\",IF(H11=$Y$9,\"INCORRECTO\",IF(H11=$Y$5,\"INCORRECTO\",IF(H11=$Y$6,\"INCORRECTO\",IF(H11=$Y$7,\"INCORRECTO\",IF(H11=$Y$11,\"INCORRECTO\",IF(AND(H11<>$Y$7,H11<>$Y$8,H11<>$Y$9,H11<>$Y$10,H11<>$Y$11,H11<>$Y$5,H11<>$Y$6),\"\"))))))))","v":""},null,null,null,"LEYES SOCIALES",254410,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LEYES SOCIALES","RESULTADO PÉRDIDA",null,null,"RESULTADO GANANCIA"]
[{"$f":"IF(H12=$Y$10,\"CORRECTO\",IF(H12=$Y$8,\"INCORRECTO\",IF(H12=$Y$9,\"INCORRECTO\",IF(H12=$Y$5,\"INCORRECTO\",IF(H12=$Y$6,\"INCORRECTO\",IF(H12=$Y$7,\"INCORRECTO\",IF(H12=$Y$11,\"INCORRECTO\",IF(AND(H12<>$Y$7,H12<>$Y$8,H12<>$Y$9,H12<>$Y$10,H12<>$Y$11,H12<>$Y$5,H12<>$Y$6),\"\"))))))))","v":""},null,null,null,"DEPRECIACIÓN",255410,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN","RESULTADO PÉRDIDA"]
[{"$f":"IF(H13=$Y$5,\"CORRECTO\",IF(H13=$Y$8,\"INCORRECTO\",IF(H13=$Y$9,\"INCORRECTO\",IF(H13=$Y$10,\"INCORRECTO\",IF(H13=$Y$11,\"INCORRECTO\",IF(H13=$Y$7,\"INCORRECTO\",IF(H13=$Y$6,\"INCORRECTO\",IF(AND(H13<>$Y$7,H13<>$Y$8,H13<>$Y$9,H13<>$Y$10,H13<>$Y$11,H13<>$Y$5,H13<>$Y$6),\"\"))))))))","v":""},null,null,null,"IVA CRÉDITO FISCAL",255411,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA CRÉDITO FISCAL","ACTIVO CORRIENTE"]
[{"$f":"IF(H14=$Y$10,\"CORRECTO\",IF(H14=$Y$8,\"INCORRECTO\",IF(H14=$Y$9,\"INCORRECTO\",IF(H14=$Y$5,\"INCORRECTO\",IF(H14=$Y$6,\"INCORRECTO\",IF(H14=$Y$7,\"INCORRECTO\",IF(H14=$Y$11,\"INCORRECTO\",IF(AND(H14<>$Y$7,H14<>$Y$8,H14<>$Y$9,H14<>$Y$10,H14<>$Y$11,H14<>$Y$5,H14<>$Y$6),\"\"))))))))","v":""},null,null,null,"PUBLICIDAD ",441225,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUBLICIDAD ","RESULTADO PÉRDIDA"]
[{"$f":"IF(H15=$Y$6,\"CORRECTO\",IF(H15=$Y$8,\"INCORRECTO\",IF(H15=$Y$9,\"INCORRECTO\",IF(H15=$Y$5,\"INCORRECTO\",IF(H15=$Y$10,\"INCORRECTO\",IF(H15=$Y$7,\"INCORRECTO\",IF(H15=$Y$11,\"INCORRECTO\",IF(AND(H15<>$Y$7,H15<>$Y$8,H15<>$Y$9,H15<>$Y$10,H15<>$Y$11,H15<>$Y$5,H15<>$Y$6),\"\"))))))))","v":""},null,null,null,"EDIFICIOS",25211000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"EDIFICIOS","ACTIVO NO CORRIENTE"]
[{"$f":"IF(H16=$Y$8,\"CORRECTO\",IF(H16=$Y$6,\"INCORRECTO\",IF(H16=$Y$9,\"INCORRECTO\",IF(H16=$Y$5,\"INCORRECTO\",IF(H16=$Y$10,\"INCORRECTO\",IF(H16=$Y$7,\"INCORRECTO\",IF(H16=$Y$11,\"INCORRECTO\",IF(AND(H16<>$Y$7,H16<>$Y$8,H16<>$Y$9,H16<>$Y$10,H16<>$Y$11,H16<>$Y$5,H16<>$Y$6),\"\"))))))))","v":""},null,null,null,"CRÉDITO HIPOTECARIO",20522140,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CRÉDITO HIPOTECARIO","PASIVO NO CORRIENTE"]
[{"$f":"IF(H17=$Y$6,\"CORRECTO\",IF(H17=$Y$8,\"INCORRECTO\",IF(H17=$Y$9,\"INCORRECTO\",IF(H17=$Y$5,\"INCORRECTO\",IF(H17=$Y$10,\"INCORRECTO\",IF(H17=$Y$7,\"INCORRECTO\",IF(H17=$Y$11,\"INCORRECTO\",IF(AND(H17<>$Y$7,H17<>$Y$8,H17<>$Y$9,H17<>$Y$10,H17<>$Y$11,H17<>$Y$5,H17<>$Y$6),\"\"))))))))","v":""},null,null,null,"TERRENOS",22000000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TERRENOS","ACTIVO NO CORRIENTE"]
[{"$f":"IF(H18=$Y$7,\"CORRECTO\",IF(H18=$Y$8,\"INCORRECTO\",IF(H18=$Y$9,\"INCORRECTO\",IF(H18=$Y$5,\"INCORRECTO\",IF(H18=$Y$10,\"INCORRECTO\",IF(H18=$Y$6,\"INCORRECTO\",IF(H18=$Y$11,\"INCORRECTO\",IF(AND(H18<>$Y$7,H18<>$Y$8,H18<>$Y$9,H18<>$Y$10,H18<>$Y$11,H18<>$Y$5,H18<>$Y$6),\"\"))))))))","v":""},null,null,null,"ARRIENDO POR PAGAR",1255411,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ARRIENDO POR PAGAR","PASIVO CORRIENTE"]
[{"$f":"IF(H19=$Y$9,\"CORRECTO\",IF(H19=$Y$8,\"INCORRECTO\",IF(H19=$Y$6,\"INCORRECTO\",IF(H19=$Y$5,\"INCORRECTO\",IF(H19=$Y$10,\"INCORRECTO\",IF(H19=$Y$6,\"INCORRECTO\",IF(H19=$Y$11,\"INCORRECTO\",IF(AND(H19<>$Y$7,H19<>$Y$8,H19<>$Y$9,H19<>$Y$10,H19<>$Y$11,H19<>$Y$5,H19<>$Y$6),\"\"))))))))","v":""},null,null,null,"CAPITAL",10000000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAPITAL","PATRIMONIO"]
[{"$f":"IF(H20=$Y$8,\"CORRECTO\",IF(H20=$Y$6,\"INCORRECTO\",IF(H20=$Y$9,\"INCORRECTO\",IF(H20=$Y$5,\"INCORRECTO\",IF(H20=$Y$10,\"INCORRECTO\",IF(H20=$Y$7,\"INCORRECTO\",IF(H20=$Y$11,\"INCORRECTO\",IF(AND(H20<>$Y$7,H20<>$Y$8,H20<>$Y$9,H20<>$Y$10,H20<>$Y$11,H20<>$Y$5,H20<>$Y$6),\"\"))))))))","v":""},null,null,null,"PROVEEDORES A MÁS DE UN AÑO",12245441,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROVEEDORES A MÁS DE UN AÑO","PASIVO NO CORRIENTE"]
[{"$f":"IF(H21=$Y$11,\"CORRECTO\",IF(H21=$Y$8,\"INCORRECTO\",IF(H21=$Y$9,\"INCORRECTO\",IF(H21=$Y$5,\"INCORRECTO\",IF(H21=$Y$10,\"INCORRECTO\",IF(H21=$Y$7,\"INCORRECTO\",IF(H21=$Y$6,\"INCORRECTO\",IF(AND(H21<>$Y$7,H21<>$Y$8,H21<>$Y$9,H21<>$Y$10,H21<>$Y$11,H21<>$Y$5,H21<>$Y$6),\"\"))))))))","v":""},null,null,null,"VENTAS",149000000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VENTAS","RESULTADO GANANCIA"]
[{"$f":"IF(H22=$Y$7,\"CORRECTO\",IF(H22=$Y$8,\"INCORRECTO\",IF(H22=$Y$9,\"INCORRECTO\",IF(H22=$Y$5,\"INCORRECTO\",IF(H22=$Y$10,\"INCORRECTO\",IF(H22=$Y$6,\"INCORRECTO\",IF(H22=$Y$11,\"INCORRECTO\",IF(AND(H22<>$Y$7,H22<>$Y$8,H22<>$Y$9,H22<>$Y$10,H22<>$Y$11,H22<>$Y$5,H22<>$Y$6),\"\"))))))))","v":""},null,null,null,"DEPRECIACIÓN ACUMULADA EDIFICIOS ",5421000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN ACUMULADA EDIFICIOS ","PASIVO CORRIENTE"]
[{"$f":"IF(H23=$Y$7,\"CORRECTO\",IF(H23=$Y$8,\"INCORRECTO\",IF(H23=$Y$9,\"INCORRECTO\",IF(H23=$Y$5,\"INCORRECTO\",IF(H23=$Y$6,\"INCORRECTO\",IF(H23=$Y$10,\"INCORRECTO\",IF(H23=$Y$11,\"INCORRECTO\",IF(AND(H23<>$Y$7,H23<>$Y$8,H23<>$Y$9,H23<>$Y$10,H23<>$Y$11,H23<>$Y$5,H23<>$Y$6),\"\"))))))))","v":""},null,null,null,"IMPUESTO ÚNICO POR PAGAR",5521414,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IMPUESTO ÚNICO","RESULTADO PÉRDIDA"]
[{"$f":"IF(H24=$Y$5,\"CORRECTO\",IF(H24=$Y$8,\"INCORRECTO\",IF(H24=$Y$9,\"INCORRECTO\",IF(H24=$Y$10,\"INCORRECTO\",IF(H24=$Y$11,\"INCORRECTO\",IF(H24=$Y$7,\"INCORRECTO\",IF(H24=$Y$6,\"INCORRECTO\",IF(AND(H24<>$Y$7,H24<>$Y$8,H24<>$Y$9,H24<>$Y$10,H24<>$Y$11,H24<>$Y$5,H24<>$Y$6),\"\"))))))))","v":""},null,null,null,"BANCO ESTADO",9136000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BANCO ESTADO","ACTIVO CORRIENTE"]
[{"$f":"IF(H25=$Y$10,\"CORRECTO\",IF(H25=$Y$8,\"INCORRECTO\",IF(H25=$Y$9,\"INCORRECTO\",IF(H25=$Y$5,\"INCORRECTO\",IF(H25=$Y$6,\"INCORRECTO\",IF(H25=$Y$7,\"INCORRECTO\",IF(H25=$Y$11,\"INCORRECTO\",IF(AND(H25<>$Y$7,H25<>$Y$8,H25<>$Y$9,H25<>$Y$10,H25<>$Y$11,H25<>$Y$5,H25<>$Y$6),\"\"))))))))","v":""},null,null,null,"COSTO DE VENTAS",139860000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COSTO DE VENTAS","RESULTADO PÉRDIDA"]
[{"$f":"IF(H26=$Y$7,\"CORRECTO\",IF(H26=$Y$8,\"INCORRECTO\",IF(H26=$Y$9,\"INCORRECTO\",IF(H26=$Y$5,\"INCORRECTO\",IF(H26=$Y$10,\"INCORRECTO\",IF(H26=$Y$6,\"INCORRECTO\",IF(H26=$Y$11,\"INCORRECTO\",IF(AND(H26<>$Y$7,H26<>$Y$8,H26<>$Y$9,H26<>$Y$10,H26<>$Y$11,H26<>$Y$5,H26<>$Y$6),\"\"))))))))","v":""},null,null,null,"RETENCIÓN DE SEGUNDA CATEGORÍA",522100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RETENCIÓN DE SEGUNDA CATEGORÍA","PASIVO CORRIENTE"]
[{"$f":"IF(H27=$Y$7,\"CORRECTO\",IF(H27=$Y$8,\"INCORRECTO\",IF(H27=$Y$9,\"INCORRECTO\",IF(H27=$Y$5,\"INCORRECTO\",IF(H27=$Y$10,\"INCORRECTO\",IF(H27=$Y$6,\"INCORRECTO\",IF(H27=$Y$11,\"INCORRECTO\",IF(AND(H27<>$Y$7,H27<>$Y$8,H27<>$Y$9,H27<>$Y$10,H27<>$Y$11,H27<>$Y$5,H27<>$Y$6),\"\"))))))))","v":""},null,null,null,"PPM POR PAGAR",525244,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PPM POR PAGAR","PASIVO CORRIENTE"]
[{"$f":"IF(H28=$Y$10,\"CORRECTO\",IF(H28=$Y$8,\"INCORRECTO\",IF(H28=$Y$9,\"INCORRECTO\",IF(H28=$Y$5,\"INCORRECTO\",IF(H28=$Y$6,\"INCORRECTO\",IF(H28=$Y$7,\"INCORRECTO\",IF(H28=$Y$11,\"INCORRECTO\",IF(AND(H28<>$Y$7,H28<>$Y$8,H28<>$Y$9,H28<>$Y$10,H28<>$Y$11,H28<>$Y$5,H28<>$Y$6),\"\"))))))))","v":""},null,null,null,"ASIGNACIÓN DESGASTE HERRAMIENTAS",525244,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ASIGNACIÓN DESGASTE HERRAMIENTAS","RESULTADO PÉRDIDA"]
[{"$f":"IF(H29=$Y$5,\"CORRECTO\",IF(H29=$Y$8,\"INCORRECTO\",IF(H29=$Y$9,\"INCORRECTO\",IF(H29=$Y$10,\"INCORRECTO\",IF(H29=$Y$11,\"INCORRECTO\",IF(H29=$Y$7,\"INCORRECTO\",IF(H29=$Y$6,\"INCORRECTO\",IF(AND(H29<>$Y$7,H29<>$Y$8,H29<>$Y$9,H29<>$Y$10,H29<>$Y$11,H29<>$Y$5,H29<>$Y$6),\"\"))))))))","v":""},null,null,null,"ANTICIPO SUELDO",552144,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ANTICIPO SUELDO","ACTIVO CORRIENTE"]
[{"$f":"IF(H30=$Y$9,\"CORRECTO\",IF(H30=$Y$8,\"INCORRECTO\",IF(H30=$Y$6,\"INCORRECTO\",IF(H30=$Y$5,\"INCORRECTO\",IF(H30=$Y$10,\"INCORRECTO\",IF(H30=$Y$6,\"INCORRECTO\",IF(H30=$Y$11,\"INCORRECTO\",IF(AND(H30<>$Y$7,H30<>$Y$8,H30<>$Y$9,H30<>$Y$10,H30<>$Y$11,H30<>$Y$5,H30<>$Y$6),\"\"))))))))","v":""},null,null,null,"RESERVAS REVALORIZACIÓN CAPITAL PROPIO",560000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RESERVAS REVALORIZACIÓN CAPITAL PROPIO","PATRIMONIO"]
[{"$f":"IF(H31=$Y$11,\"CORRECTO\",IF(H31=$Y$8,\"INCORRECTO\",IF(H31=$Y$9,\"INCORRECTO\",IF(H31=$Y$5,\"INCORRECTO\",IF(H31=$Y$10,\"INCORRECTO\",IF(H31=$Y$7,\"INCORRECTO\",IF(H31=$Y$6,\"INCORRECTO\",IF(AND(H31<>$Y$7,H31<>$Y$8,H31<>$Y$9,H31<>$Y$10,H31<>$Y$11,H31<>$Y$5,H31<>$Y$6),\"\"))))))))","v":""},null,null,null,"UTILIDAD POR VENTA DE ACTIVO FIJO",566221,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UTILIDAD POR VENTA DE ACTIVO FIJO","RESULTADO GANANCIA"]
[{"$f":"IF(H32=$Y$10,\"CORRECTO\",IF(H32=$Y$8,\"INCORRECTO\",IF(H32=$Y$9,\"INCORRECTO\",IF(H32=$Y$5,\"INCORRECTO\",IF(H32=$Y$6,\"INCORRECTO\",IF(H32=$Y$7,\"INCORRECTO\",IF(H32=$Y$11,\"INCORRECTO\",IF(AND(H32<>$Y$7,H32<>$Y$8,H32<>$Y$9,H32<>$Y$10,H32<>$Y$11,H32<>$Y$5,H32<>$Y$6),\"\"))))))))","v":""},null,null,null,"MOVILIZACIÓN",655144,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MOVILIZACIÓN","RESULTADO PÉRDIDA"]
[{"$f":"IF(H33=$Y$7,\"CORRECTO\",IF(H33=$Y$8,\"INCORRECTO\",IF(H33=$Y$9,\"INCORRECTO\",IF(H33=$Y$5,\"INCORRECTO\",IF(H33=$Y$10,\"INCORRECTO\",IF(H33=$Y$6,\"INCORRECTO\",IF(H33=$Y$11,\"INCORRECTO\",IF(AND(H33<>$Y$7,H33<>$Y$8,H33<>$Y$9,H33<>$Y$10,H33<>$Y$11,H33<>$Y$5,H33<>$Y$6),\"\"))))))))","v":""},null,null,null,"DEPRECIACIÓN ACUMULADA MUEBLES Y EQUIPOS",711041,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN ACUMULADA MUEBLES Y EQUIPOS","PASIVO CORRIENTE"]
[{"$f":"IF(H34=$Y$7,\"CORRECTO\",IF(H34=$Y$8,\"INCORRECTO\",IF(H34=$Y$9,\"INCORRECTO\",IF(H34=$Y$5,\"INCORRECTO\",IF(H34=$Y$10,\"INCORRECTO\",IF(H34=$Y$6,\"INCORRECTO\",IF(H34=$Y$11,\"INCORRECTO\",IF(AND(H34<>$Y$7,H34<>$Y$8,H34<>$Y$9,H34<>$Y$10,H34<>$Y$11,H34<>$Y$5,H34<>$Y$6),\"\"))))))))","v":""},null,null,null,"ACREEDORES",1224401,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ACREEDORES","PASIVO CORRIENTE"]
[{"$f":"IF(H35=$Y$10,\"CORRECTO\",IF(H35=$Y$8,\"INCORRECTO\",IF(H35=$Y$9,\"INCORRECTO\",IF(H35=$Y$5,\"INCORRECTO\",IF(H35=$Y$6,\"INCORRECTO\",IF(H35=$Y$7,\"INCORRECTO\",IF(H35=$Y$11,\"INCORRECTO\",IF(AND(H35<>$Y$7,H35<>$Y$8,H35<>$Y$9,H35<>$Y$10,H35<>$Y$11,H35<>$Y$5,H35<>$Y$6),\"\"))))))))","v":""},null,null,null,"GRATIFICACIÓN",1225411,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GRATIFICACIÓN","RESULTADO PÉRDIDA"]
[{"$f":"IF(H36=$Y$8,\"CORRECTO\",IF(H36=$Y$6,\"INCORRECTO\",IF(H36=$Y$9,\"INCORRECTO\",IF(H36=$Y$5,\"INCORRECTO\",IF(H36=$Y$10,\"INCORRECTO\",IF(H36=$Y$7,\"INCORRECTO\",IF(H36=$Y$11,\"INCORRECTO\",IF(AND(H36<>$Y$7,H36<>$Y$8,H36<>$Y$9,H36<>$Y$10,H36<>$Y$11,H36<>$Y$5,H36<>$Y$6),\"\"))))))))","v":""},null,null,null,"DOCUMENTOS POR PAGAR A MÁS DE UN AÑO",1255222,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DOCUMENTOS POR PAGAR A MÁS DE UN AÑO","PASIVO NO CORRIENTE"]
[{"$f":"IF(H37=$Y$10,\"CORRECTO\",IF(H37=$Y$8,\"INCORRECTO\",IF(H37=$Y$9,\"INCORRECTO\",IF(H37=$Y$5,\"INCORRECTO\",IF(H37=$Y$6,\"INCORRECTO\",IF(H37=$Y$7,\"INCORRECTO\",IF(H37=$Y$11,\"INCORRECTO\",IF(AND(H37<>$Y$7,H37<>$Y$8,H37<>$Y$9,H37<>$Y$10,H37<>$Y$11,H37<>$Y$5,H37<>$Y$6),\"\"))))))))","v":""},null,null,null,"SEGUROS",1269000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SEGUROS","RESULTADO PÉRDIDA"]
[{"$f":"IF(H38=$Y$7,\"CORRECTO\",IF(H38=$Y$8,\"INCORRECTO\",IF(H38=$Y$9,\"INCORRECTO\",IF(H38=$Y$5,\"INCORRECTO\",IF(H38=$Y$10,\"INCORRECTO\",IF(H38=$Y$6,\"INCORRECTO\",IF(H38=$Y$11,\"INCORRECTO\",IF(AND(H38<>$Y$7,H38<>$Y$8,H38<>$Y$9,H38<>$Y$10,H38<>$Y$11,H38<>$Y$5,H38<>$Y$6),\"\"))))))))","v":""},null,null,null,"IVA DÉBITO FISCAL",1552100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA DÉBITO FISCAL","PASIVO CORRIENTE"]
[{"$f":"IF(H39=$Y$7,\"CORRECTO\",IF(H39=$Y$8,\"INCORRECTO\",IF(H39=$Y$9,\"INCORRECTO\",IF(H39=$Y$5,\"INCORRECTO\",IF(H39=$Y$10,\"INCORRECTO\",IF(H39=$Y$6,\"INCORRECTO\",IF(H39=$Y$11,\"INCORRECTO\",IF(AND(H39<>$Y$7,H39<>$Y$8,H39<>$Y$9,H39<>$Y$10,H39<>$Y$11,H39<>$Y$5,H39<>$Y$6),\"\"))))))))","v":""},null,null,null,"INSTITUCIONES DE PREVISIÓN",1552442,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INSTITUCIONES DE PREVISIÓN","PASIVO CORRIENTE"]
[{"$f":"IF(H40=$Y$7,\"CORRECTO\",IF(H40=$Y$8,\"INCORRECTO\",IF(H40=$Y$9,\"INCORRECTO\",IF(H40=$Y$5,\"INCORRECTO\",IF(H40=$Y$10,\"INCORRECTO\",IF(H40=$Y$6,\"INCORRECTO\",IF(H40=$Y$11,\"INCORRECTO\",IF(AND(H40<>$Y$7,H40<>$Y$8,H40<>$Y$9,H40<>$Y$10,H40<>$Y$11,H40<>$Y$5,H40<>$Y$6),\"\"))))))))","v":""},null,null,null,"PROVEEDORES",1568122,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROVEEDORES","PASIVO CORRIENTE"]
[{"$f":"IF(H41=$Y$6,\"CORRECTO\",IF(H41=$Y$8,\"INCORRECTO\",IF(H41=$Y$9,\"INCORRECTO\",IF(H41=$Y$5,\"INCORRECTO\",IF(H41=$Y$10,\"INCORRECTO\",IF(H41=$Y$7,\"INCORRECTO\",IF(H41=$Y$11,\"INCORRECTO\",IF(AND(H41<>$Y$7,H41<>$Y$8,H41<>$Y$9,H41<>$Y$10,H41<>$Y$11,H41<>$Y$5,H41<>$Y$6),\"\"))))))))","v":""},null,null,null,"MUEBLES Y EQUIPOS",1589000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MUEBLES Y EQUIPOS","ACTIVO NO CORRIENTE"]
[{"$f":"IF(H42=$Y$5,\"CORRECTO\",IF(H42=$Y$8,\"INCORRECTO\",IF(H42=$Y$9,\"INCORRECTO\",IF(H42=$Y$6,\"INCORRECTO\",IF(H42=$Y$10,\"INCORRECTO\",IF(H42=$Y$7,\"INCORRECTO\",IF(H42=$Y$11,\"INCORRECTO\",IF(AND(H42<>$Y$7,H42<>$Y$8,H42<>$Y$9,H42<>$Y$10,H42<>$Y$11,H42<>$Y$5,H42<>$Y$6),\"\"))))))))","v":""},null,null,null,"FACTORING POR COBRAR",2214544,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FACTORING POR COBRAR","ACTIVO CORRIENTE"]
[{"$f":"IF(H43=$Y$5,\"CORRECTO\",IF(H43=$Y$8,\"INCORRECTO\",IF(H43=$Y$9,\"INCORRECTO\",IF(H43=$Y$10,\"INCORRECTO\",IF(H43=$Y$11,\"INCORRECTO\",IF(H43=$Y$7,\"INCORRECTO\",IF(H43=$Y$6,\"INCORRECTO\",IF(AND(H43<>$Y$7,H43<>$Y$8,H43<>$Y$9,H43<>$Y$10,H43<>$Y$11,H43<>$Y$5,H43<>$Y$6),\"\"))))))))","v":""},null,null,null,"DOCUMENTOS POR COBRAR",2552114,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DOCUMENTOS POR COBRAR","ACTIVO CORRIENTE"]
[{"$f":"IF(H44=$Y$5,\"CORRECTO\",IF(H44=$Y$8,\"INCORRECTO\",IF(H44=$Y$9,\"INCORRECTO\",IF(H44=$Y$10,\"INCORRECTO\",IF(H44=$Y$11,\"INCORRECTO\",IF(H44=$Y$7,\"INCORRECTO\",IF(H44=$Y$6,\"INCORRECTO\",IF(AND(H44<>$Y$7,H44<>$Y$8,H44<>$Y$9,H44<>$Y$10,H44<>$Y$11,H44<>$Y$5,H44<>$Y$6),\"\"))))))))","v":""},null,null,null,"CAJA",2569000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAJA","ACTIVO CORRIENTE"]
[{"$f":"IF(H45=$Y$10,\"CORRECTO\",IF(H45=$Y$8,\"INCORRECTO\",IF(H45=$Y$9,\"INCORRECTO\",IF(H45=$Y$5,\"INCORRECTO\",IF(H45=$Y$6,\"INCORRECTO\",IF(H45=$Y$7,\"INCORRECTO\",IF(H45=$Y$11,\"INCORRECTO\",IF(AND(H45<>$Y$7,H45<>$Y$8,H45<>$Y$9,H45<>$Y$10,H45<>$Y$11,H45<>$Y$5,H45<>$Y$6),\"\"))))))))","v":""},null,null,null,"SUELDOS Y SALARIOS",2583201,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SUELDOS Y SALARIOS","RESULTADO PÉRDIDA"]
[{"$f":"COUNTBLANK(A5:A45)","v":41},null,null,null,"TU RESULTADO ES:   ",{"$f":"IF(A46=0,COUNTIF(A5:A45,\"CORRECTO\"),\"\")","v":""},{"$f":"IF(F46<>\"\",\"CORRECTAS\",\"\")","v":""},{"$f":"IF(F46=\"\",\"\",IF(F46=41,\"PERFECTO! AHORA TRASPASA TU TABLA AL ESTADO DE SITUACIÓN FINANCIERA Y CÁLCULA IMPUESTO EN EE.RR.\",IF(AND(F46<41,F46>30),\"BIEN! YA CASI LO LOGRAS\",IF(F46<=30,\"TE RECOMENDAMOS LEER NUEVAMENTE EL CAPÍTULO \"\" Y VOLVER A INTENTAR.\"))))","v":""}]
[null,null,null,null,null,{"$f":"IF(A46=0,COUNTIF(A5:A45,\"INCORRECTO\"),\"\")","v":""},{"$f":"IF(F47<>\"\",\"INCORRECTAS\",\"\")","v":""}]

{"sheet":"estado situación financiera","index":2,"n_rows":49,"n_cols":3,"rows_kept":49,"cut":false,"hidden":true,"merged":[[4,1,4,2],[15,1,15,2],[25,1,25,2],[38,1,38,2],[43,1,43,2]]}
[]
[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",{"$f":"SUM(C27:C37)","v":0}]
[null,"Pasivo no corriente"]
[]
[]
[]
[null,"TOTAL PASIVO NO CORRIENTE",{"$f":"SUM(C40:C42)","v":0}]
[null,"Patrimonio"]
[]
[]
[]
[null,"TOTAL PATRIMONIO",{"$f":"SUM(C45:C47)","v":0}]
[null,"TOTAL PASIVO",{"$f":"C38+C43+C48","v":0}]

{"sheet":"estado de resultados","index":3,"n_rows":12,"n_cols":3,"rows_kept":12,"cut":false,"hidden":true,"merged":[]}
[]
[null,"ESTADO DE RESULTADOS ","TASA IMPUESTO RÉGIMEN 14b o bien nuevo 14A"]
[]
[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,"Resultado antes de impuesto ",{"$f":"C7+C8-C9","v":0}]
[null,"Impuesto renta "]
[null,"Utilidad o pérdida del ejercicio",{"$f":"C10-C11","v":0}]

{"sheet":"TIME OVER","index":4,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}