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[]
[null,"ESTE EJERCICIO ES MODIFICABLE SOLO CON MICROSOFT EXCEL "]
[]
[null,"Y PARA COMENZAR ADEMÁS DEBE HABILITAR LAS MACROS "]

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[null,null,"NIVEL:","AVANZADO"]
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[null,null,null,null,"CUENTA","MONTO$","CLASIFICIACIÓN"]
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[{"$f":"IF(G11=$X$10,\"CORRECTO\",IF(G11=$X$8,\"INCORRECTO\",IF(G11=$X$9,\"INCORRECTO\",IF(G11=$X$5,\"INCORRECTO\",IF(G11=$X$6,\"INCORRECTO\",IF(G11=$X$7,\"INCORRECTO\",IF(G11=$X$11,\"INCORRECTO\",IF(AND(G11<>$X$7,G11<>$X$8,G11<>$X$9,G11<>$X$10,G11<>$X$11,G11<>$X$5,G11<>$X$6),\"\"))))))))","v":""},null,null,null,"Publicidad",225110,null,null,null,null,null,null,null,null,null,null,null,null,null,"LEYES SOCIALES","RESULTADO PÉRDIDA",null,null,"RESULTADO GANANCIA"]
[{"$f":"IF(G12=$X$7,\"CORRECTO\",IF(G12=$X$8,\"INCORRECTO\",IF(G12=$X$9,\"INCORRECTO\",IF(G12=$X$5,\"INCORRECTO\",IF(G12=$X$10,\"INCORRECTO\",IF(G12=$X$6,\"INCORRECTO\",IF(G12=$X$11,\"INCORRECTO\",IF(AND(G12<>$X$7,G12<>$X$8,G12<>$X$9,G12<>$X$10,G12<>$X$11,G12<>$X$5,G12<>$X$6),\"\"))))))))","v":""},null,null,null,"Proveedores",2241155,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN","RESULTADO PÉRDIDA"]
[{"$f":"IF(G13=$X$8,\"CORRECTO\",IF(G13=$X$7,\"INCORRECTO\",IF(G13=$X$9,\"INCORRECTO\",IF(G13=$X$5,\"INCORRECTO\",IF(G13=$X$10,\"INCORRECTO\",IF(G13=$X$6,\"INCORRECTO\",IF(G13=$X$11,\"INCORRECTO\",IF(AND(G13<>$X$7,G13<>$X$8,G13<>$X$9,G13<>$X$10,G13<>$X$11,G13<>$X$5,G13<>$X$6),\"\"))))))))","v":""},null,null,null,"Préstamo Bancario a más de un año",10000000,null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA CRÉDITO FISCAL","ACTIVO CORRIENTE"]
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[{"$f":"IF(G22=$X$7,\"CORRECTO\",IF(G22=$X$8,\"INCORRECTO\",IF(G22=$X$9,\"INCORRECTO\",IF(G22=$X$5,\"INCORRECTO\",IF(G22=$X$10,\"INCORRECTO\",IF(G22=$X$6,\"INCORRECTO\",IF(G22=$X$11,\"INCORRECTO\",IF(AND(G22<>$X$7,G22<>$X$8,G22<>$X$9,G22<>$X$10,G22<>$X$11,G22<>$X$5,G22<>$X$6),\"\"))))))))","v":""},null,null,null,"Iva Débito Fiscal",1522440,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN ACUMULADA EDIFICIOS ","PASIVO CORRIENTE"]
[{"$f":"IF(G23=$X$5,\"CORRECTO\",IF(G23=$X$8,\"INCORRECTO\",IF(G23=$X$9,\"INCORRECTO\",IF(G23=$X$10,\"INCORRECTO\",IF(G23=$X$11,\"INCORRECTO\",IF(G23=$X$7,\"INCORRECTO\",IF(G23=$X$6,\"INCORRECTO\",IF(AND(G23<>$X$7,G23<>$X$8,G23<>$X$9,G23<>$X$10,G23<>$X$11,G23<>$X$5,G23<>$X$6),\"\"))))))))","v":""},null,null,null,"Iva Crédito Fiscal",524522,null,null,null,null,null,null,null,null,null,null,null,null,null,"IMPUESTO ÚNICO","RESULTADO PÉRDIDA"]
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[{"$f":"IF(G25=$X$7,\"CORRECTO\",IF(G25=$X$8,\"INCORRECTO\",IF(G25=$X$9,\"INCORRECTO\",IF(G25=$X$5,\"INCORRECTO\",IF(G25=$X$10,\"INCORRECTO\",IF(G25=$X$6,\"INCORRECTO\",IF(G25=$X$11,\"INCORRECTO\",IF(AND(G25<>$X$7,G25<>$X$8,G25<>$X$9,G25<>$X$10,G25<>$X$11,G25<>$X$5,G25<>$X$6),\"\"))))))))","v":""},null,null,null,"Instituciones de previsión",1521441,null,null,null,null,null,null,null,null,null,null,null,null,null,"COSTO DE VENTAS","RESULTADO PÉRDIDA"]
[{"$f":"IF(G26=$X$7,\"CORRECTO\",IF(G26=$X$8,\"INCORRECTO\",IF(G26=$X$9,\"INCORRECTO\",IF(G26=$X$5,\"INCORRECTO\",IF(G26=$X$10,\"INCORRECTO\",IF(G26=$X$6,\"INCORRECTO\",IF(G26=$X$11,\"INCORRECTO\",IF(AND(G26<>$X$7,G26<>$X$8,G26<>$X$9,G26<>$X$10,G26<>$X$11,G26<>$X$5,G26<>$X$6),\"\"))))))))","v":""},null,null,null,"Impuesto único",452211,null,null,null,null,null,null,null,null,null,null,null,null,null,"RETENCIÓN DE SEGUNDA CATEGORÍA","PASIVO CORRIENTE"]
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[{"$f":"IF(G28=$X$5,\"CORRECTO\",IF(G28=$X$8,\"INCORRECTO\",IF(G28=$X$9,\"INCORRECTO\",IF(G28=$X$10,\"INCORRECTO\",IF(G28=$X$11,\"INCORRECTO\",IF(G28=$X$7,\"INCORRECTO\",IF(G28=$X$6,\"INCORRECTO\",IF(AND(G28<>$X$7,G28<>$X$8,G28<>$X$9,G28<>$X$10,G28<>$X$11,G28<>$X$5,G28<>$X$6),\"\"))))))))","v":""},null,null,null,"Factoring por Cobrar",33522,null,null,null,null,null,null,null,null,null,null,null,null,null,"ASIGNACIÓN DESGASTE HERRAMIENTAS","RESULTADO PÉRDIDA"]
[{"$f":"IF(G29=$X$7,\"CORRECTO\",IF(G29=$X$8,\"INCORRECTO\",IF(G29=$X$9,\"INCORRECTO\",IF(G29=$X$5,\"INCORRECTO\",IF(G29=$X$10,\"INCORRECTO\",IF(G29=$X$6,\"INCORRECTO\",IF(G29=$X$11,\"INCORRECTO\",IF(AND(G29<>$X$7,G29<>$X$8,G29<>$X$9,G29<>$X$10,G29<>$X$11,G29<>$X$5,G29<>$X$6),\"\"))))))))","v":""},null,null,null,"Documentos por pagar",722241,null,null,null,null,null,null,null,null,null,null,null,null,null,"ANTICIPO SUELDO","ACTIVO CORRIENTE"]
[{"$f":"IF(G30=$X$5,\"CORRECTO\",IF(G30=$X$8,\"INCORRECTO\",IF(G30=$X$9,\"INCORRECTO\",IF(G30=$X$10,\"INCORRECTO\",IF(G30=$X$11,\"INCORRECTO\",IF(G30=$X$7,\"INCORRECTO\",IF(G30=$X$6,\"INCORRECTO\",IF(AND(G30<>$X$7,G30<>$X$8,G30<>$X$9,G30<>$X$10,G30<>$X$11,G30<>$X$5,G30<>$X$6),\"\"))))))))","v":""},null,null,null,"Deudores por Venta",2351223,null,null,null,null,null,null,null,null,null,null,null,null,null,"RESERVAS REVALORIZACIÓN CAPITAL PROPIO","PATRIMONIO"]
[{"$f":"IF(G31=$X$6,\"CORRECTO\",IF(G31=$X$8,\"INCORRECTO\",IF(G31=$X$9,\"INCORRECTO\",IF(G31=$X$5,\"INCORRECTO\",IF(G31=$X$10,\"INCORRECTO\",IF(G31=$X$7,\"INCORRECTO\",IF(G31=$X$11,\"INCORRECTO\",IF(AND(G31<>$X$7,G31<>$X$8,G31<>$X$9,G31<>$X$10,G31<>$X$11,G31<>$X$5,G31<>$X$6),\"\"))))))))","v":""},null,null,null,"Derecho de llave",2335511,null,null,null,null,null,null,null,null,null,null,null,null,null,"UTILIDAD POR VENTA DE ACTIVO FIJO","RESULTADO GANANCIA"]
[{"$f":"IF(G32=$X$7,\"CORRECTO\",IF(G32=$X$8,\"INCORRECTO\",IF(G32=$X$9,\"INCORRECTO\",IF(G32=$X$5,\"INCORRECTO\",IF(G32=$X$10,\"INCORRECTO\",IF(G32=$X$6,\"INCORRECTO\",IF(G32=$X$11,\"INCORRECTO\",IF(AND(G32<>$X$7,G32<>$X$8,G32<>$X$9,G32<>$X$10,G32<>$X$11,G32<>$X$5,G32<>$X$6),\"\"))))))))","v":""},null,null,null,"Depreciación Acumulada Muebles y utiles",522100,null,null,null,null,null,null,null,null,null,null,null,null,null,"MOVILIZACIÓN","RESULTADO PÉRDIDA"]
[{"$f":"IF(G33=$X$7,\"CORRECTO\",IF(G33=$X$8,\"INCORRECTO\",IF(G33=$X$9,\"INCORRECTO\",IF(G33=$X$5,\"INCORRECTO\",IF(G33=$X$10,\"INCORRECTO\",IF(G33=$X$6,\"INCORRECTO\",IF(G33=$X$11,\"INCORRECTO\",IF(AND(G33<>$X$7,G33<>$X$8,G33<>$X$9,G33<>$X$10,G33<>$X$11,G33<>$X$5,G33<>$X$6),\"\"))))))))","v":""},null,null,null,"Depreciación Acumulada Construcciones",1255110,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEPRECIACIÓN ACUMULADA MUEBLES Y EQUIPOS","PASIVO CORRIENTE"]
[{"$f":"IF(G34=$X$10,\"CORRECTO\",IF(G34=$X$8,\"INCORRECTO\",IF(G34=$X$9,\"INCORRECTO\",IF(G34=$X$5,\"INCORRECTO\",IF(G34=$X$6,\"INCORRECTO\",IF(G34=$X$7,\"INCORRECTO\",IF(G34=$X$11,\"INCORRECTO\",IF(AND(G34<>$X$7,G34<>$X$8,G34<>$X$9,G34<>$X$10,G34<>$X$11,G34<>$X$5,G34<>$X$6),\"\"))))))))","v":""},null,null,null,"Depreciación",521110,null,null,null,null,null,null,null,null,null,null,null,null,null,"ACREEDORES","PASIVO CORRIENTE"]
[{"$f":"IF(G35=$X$5,\"CORRECTO\",IF(G35=$X$8,\"INCORRECTO\",IF(G35=$X$9,\"INCORRECTO\",IF(G35=$X$10,\"INCORRECTO\",IF(G35=$X$11,\"INCORRECTO\",IF(G35=$X$7,\"INCORRECTO\",IF(G35=$X$6,\"INCORRECTO\",IF(AND(G35<>$X$7,G35<>$X$8,G35<>$X$9,G35<>$X$10,G35<>$X$11,G35<>$X$5,G35<>$X$6),\"\"))))))))","v":""},null,null,null,"Depósito a Plazo (3 meses)",952222,null,null,null,null,null,null,null,null,null,null,null,null,null,"GRATIFICACIÓN","RESULTADO PÉRDIDA"]
[{"$f":"IF(G36=$X$8,\"CORRECTO\",IF(G36=$X$6,\"INCORRECTO\",IF(G36=$X$9,\"INCORRECTO\",IF(G36=$X$5,\"INCORRECTO\",IF(G36=$X$10,\"INCORRECTO\",IF(G36=$X$7,\"INCORRECTO\",IF(G36=$X$11,\"INCORRECTO\",IF(AND(G36<>$X$7,G36<>$X$8,G36<>$X$9,G36<>$X$10,G36<>$X$11,G36<>$X$5,G36<>$X$6),\"\"))))))))","v":""},null,null,null,"Crédito Hipotecario",31000000,null,null,null,null,null,null,null,null,null,null,null,null,null,"DOCUMENTOS POR PAGAR A MÁS DE UN AÑO","PASIVO NO CORRIENTE"]
[{"$f":"IF(G37=$X$10,\"CORRECTO\",IF(G37=$X$8,\"INCORRECTO\",IF(G37=$X$9,\"INCORRECTO\",IF(G37=$X$5,\"INCORRECTO\",IF(G37=$X$6,\"INCORRECTO\",IF(G37=$X$7,\"INCORRECTO\",IF(G37=$X$11,\"INCORRECTO\",IF(AND(G37<>$X$7,G37<>$X$8,G37<>$X$9,G37<>$X$10,G37<>$X$11,G37<>$X$5,G37<>$X$6),\"\"))))))))","v":""},null,null,null,"Costo de Ventas",82641225,null,null,null,null,null,null,null,null,null,null,null,null,null,"SEGUROS","RESULTADO PÉRDIDA"]
[{"$f":"IF(G38=$X$6,\"CORRECTO\",IF(G38=$X$8,\"INCORRECTO\",IF(G38=$X$9,\"INCORRECTO\",IF(G38=$X$5,\"INCORRECTO\",IF(G38=$X$10,\"INCORRECTO\",IF(G38=$X$7,\"INCORRECTO\",IF(G38=$X$11,\"INCORRECTO\",IF(AND(G38<>$X$7,G38<>$X$8,G38<>$X$9,G38<>$X$10,G38<>$X$11,G38<>$X$5,G38<>$X$6),\"\"))))))))","v":""},null,null,null,"Construcciones",25000000,null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA DÉBITO FISCAL","PASIVO CORRIENTE"]
[{"$f":"IF(G39=$X$10,\"CORRECTO\",IF(G39=$X$8,\"INCORRECTO\",IF(G39=$X$9,\"INCORRECTO\",IF(G39=$X$5,\"INCORRECTO\",IF(G39=$X$6,\"INCORRECTO\",IF(G39=$X$7,\"INCORRECTO\",IF(G39=$X$11,\"INCORRECTO\",IF(AND(G39<>$X$7,G39<>$X$8,G39<>$X$9,G39<>$X$10,G39<>$X$11,G39<>$X$5,G39<>$X$6),\"\"))))))))","v":""},null,null,null,"Colación ",152211,null,null,null,null,null,null,null,null,null,null,null,null,null,"INSTITUCIONES DE PREVISIÓN","PASIVO CORRIENTE"]
[{"$f":"IF(G40=$X$9,\"CORRECTO\",IF(G40=$X$8,\"INCORRECTO\",IF(G40=$X$6,\"INCORRECTO\",IF(G40=$X$5,\"INCORRECTO\",IF(G40=$X$10,\"INCORRECTO\",IF(G40=$X$6,\"INCORRECTO\",IF(G40=$X$11,\"INCORRECTO\",IF(AND(G40<>$X$7,G40<>$X$8,G40<>$X$9,G40<>$X$10,G40<>$X$11,G40<>$X$5,G40<>$X$6),\"\"))))))))","v":""},null,null,null,"Capital",10000000,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROVEEDORES","PASIVO CORRIENTE"]
[{"$f":"IF(G41=$X$5,\"CORRECTO\",IF(G41=$X$8,\"INCORRECTO\",IF(G41=$X$9,\"INCORRECTO\",IF(G41=$X$10,\"INCORRECTO\",IF(G41=$X$11,\"INCORRECTO\",IF(G41=$X$7,\"INCORRECTO\",IF(G41=$X$6,\"INCORRECTO\",IF(AND(G41<>$X$7,G41<>$X$8,G41<>$X$9,G41<>$X$10,G41<>$X$11,G41<>$X$5,G41<>$X$6),\"\"))))))))","v":""},null,null,null,"Caja",5635114,null,null,null,null,null,null,null,null,null,null,null,null,null,"MUEBLES Y EQUIPOS","ACTIVO NO CORRIENTE"]
[{"$f":"IF(G42=$X$5,\"CORRECTO\",IF(G42=$X$8,\"INCORRECTO\",IF(G42=$X$9,\"INCORRECTO\",IF(G42=$X$10,\"INCORRECTO\",IF(G42=$X$11,\"INCORRECTO\",IF(G42=$X$7,\"INCORRECTO\",IF(G42=$X$6,\"INCORRECTO\",IF(AND(G42<>$X$7,G42<>$X$8,G42<>$X$9,G42<>$X$10,G42<>$X$11,G42<>$X$5,G42<>$X$6),\"\"))))))))","v":""},null,null,null,"Banco Santander",3541122,null,null,null,null,null,null,null,null,null,null,null,null,null,"FACTORING POR COBRAR","ACTIVO CORRIENTE"]
[{"$f":"IF(G43=$X$10,\"CORRECTO\",IF(G43=$X$8,\"INCORRECTO\",IF(G43=$X$9,\"INCORRECTO\",IF(G43=$X$5,\"INCORRECTO\",IF(G43=$X$6,\"INCORRECTO\",IF(G43=$X$7,\"INCORRECTO\",IF(G43=$X$11,\"INCORRECTO\",IF(AND(G43<>$X$7,G43<>$X$8,G43<>$X$9,G43<>$X$10,G43<>$X$11,G43<>$X$5,G43<>$X$6),\"\"))))))))","v":""},null,null,null,"Arriendo de Maquinarias",621122,null,null,null,null,null,null,null,null,null,null,null,null,null,"DOCUMENTOS POR COBRAR","ACTIVO CORRIENTE"]
[{"$f":"IF(G44=$X$5,\"CORRECTO\",IF(G44=$X$8,\"INCORRECTO\",IF(G44=$X$9,\"INCORRECTO\",IF(G44=$X$10,\"INCORRECTO\",IF(G44=$X$11,\"INCORRECTO\",IF(G44=$X$7,\"INCORRECTO\",IF(G44=$X$6,\"INCORRECTO\",IF(AND(G44<>$X$7,G44<>$X$8,G44<>$X$9,G44<>$X$10,G44<>$X$11,G44<>$X$5,G44<>$X$6),\"\"))))))))","v":""},null,null,null,"Anticipo de Sueldo",2222500,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAJA","ACTIVO CORRIENTE"]
[{"$f":"IF(G45=$X$7,\"CORRECTO\",IF(G45=$X$8,\"INCORRECTO\",IF(G45=$X$9,\"INCORRECTO\",IF(G45=$X$5,\"INCORRECTO\",IF(G45=$X$10,\"INCORRECTO\",IF(G45=$X$6,\"INCORRECTO\",IF(G45=$X$11,\"INCORRECTO\",IF(AND(G45<>$X$7,G45<>$X$8,G45<>$X$9,G45<>$X$10,G45<>$X$11,G45<>$X$5,G45<>$X$6),\"\"))))))))","v":""},null,null,null,"Acreedores",1254000,null,null,null,null,null,null,null,null,null,null,null,null,null,"SUELDOS Y SALARIOS","RESULTADO PÉRDIDA"]
[{"$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":[]}
[]
[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":14,"n_cols":5,"rows_kept":14,"cut":false,"hidden":true,"merged":[]}
[]
[null,"ESTADO DE RESULTADOS ",null,null,"TASA IMPUESTO RÉGIMEN 14b"]
[null,null,null,null,"O BIEN, NUEVO RÉGIMEN 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,"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}]