{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["Inicio","Clasificación"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":1,"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":4,"n_cols":2,"rows_kept":4,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"ESTA PLANTILLA ES MODIFICABLE ÚNICAMENTE EN MICROSOFT EXCEL."]
[null,"PARA COMENZAR A TRABAJAR HABILITE LAS MACROS."]

{"sheet":"Clasificación","index":1,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":true,"merged":[[28,4,28,5],[29,4,29,5],[30,4,30,5],[31,4,31,5],[35,5,37,5],[27,4,27,5],[16,4,16,5],[17,4,17,5],[18,4,18,5],[19,4,19,5],[20,4,20,5],[21,4,21,5],[22,4,22,5],[23,4,23,5],[24,4,24,5],[25,4,25,5],[26,4,26,5],[15,4,15,5],[4,4,4,5],[5,4,5,5],[6,4,6,5],[7,4,7,5],[8,4,8,5],[9,4,9,5],[10,4,10,5],[11,4,11,5],[12,4,12,5],[13,4,13,5],[14,4,14,5]]}
[]
[null,null,"NIVEL : INTERMEDIO"]
[]
[null,null,"CUENTA","CLASIFICACIÓN",null,"CUENTA","CLASIFICACIÓN"]
[{"$f":"IF((D5=$L$8),\"CORRECTO\",IF(OR(D5=$L$9,D5=$L$10,D5=$L$11,D5=$L$12,D5=$L$6,D5=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Dep. Acumulada Maquinarias",null,"Depreciación ",null,null,{"$f":"IF((G5=$L$11),\"CORRECTO\",IF(OR(G5=$L$6,G5=$L$7,G5=$L$9,G5=L$8,G5=$L$12,G5=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D6=$L$6),\"CORRECTO\",IF(OR(D6=$L$7,D6=$L$8,D6=$L$9,D6=$L$10,D6=$L$11,D6=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Depósito a Plazo ( 6 meses)",null,"Gastos Generales",null,null,{"$f":"IF((G6=$L$11),\"CORRECTO\",IF(OR(G6=$L$6,G6=$L$7,G6=$L$9,G6=L$8,G6=$L$12,G6=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,null,null,"ACTIVO CORRIENTE"]
[{"$f":"IF((D7=$L$9),\"CORRECTO\",IF(OR(D7=$L$6,D7=$L$8,D7=$L$7,D7=$L$10,D7=$L$11,D7=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Crédito Hipotecario",null,"Seguros",null,null,{"$f":"IF((G7=$L$11),\"CORRECTO\",IF(OR(G7=$L$6,G7=$L$7,G7=$L$9,G7=L$8,G7=$L$12,G7=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,null,null,"ACTIVO NO CORRIENTE"]
[{"$f":"IF((D8=$L$8),\"CORRECTO\",IF(OR(D8=$L$9,D8=$L$10,D8=$L$11,D8=$L$12,D8=$L$6,D8=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Retención Segunda categoría",null,"Letras por cobrar a más de un año",null,null,{"$f":"IF((G8=$L$7),\"CORRECTO\",IF(OR(G8=$L$6,G8=$L$8,G8=$L$9,G8=L$10,G8=$L$11,G8=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,null,null,"PASIVO CORRIENTE"]
[{"$f":"IF((D9=$L$6),\"CORRECTO\",IF(OR(D9=$L$7,D9=$L$8,D9=$L$9,D9=$L$10,D9=$L$11,D9=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Factoring por Cobrar",null,"Leyes Sociales",null,null,{"$f":"IF((G9=$L$11),\"CORRECTO\",IF(OR(G9=$L$6,G9=$L$7,G9=$L$9,G9=L$8,G9=$L$12,G9=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,null,null,"PASIVO NO CORRIENTE "]
[{"$f":"IF((D10=$L$8),\"CORRECTO\",IF(OR(D10=$L$9,D10=$L$10,D10=$L$11,D10=$L$12,D10=$L$6,D10=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Honorarios por Pagar",null,"Fletes",null,null,"FALTANTES",null,null,null,"PATRIMONIO"]
[{"$f":"IF((D11=$L$8),\"CORRECTO\",IF(OR(D11=$L$9,D11=$L$10,D11=$L$11,D11=$L$12,D11=$L$6,D11=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"IVA Débito Fiscal",null,{"$f":"[1]Hoja1!$E$8","v":"Colación "},"Colación ",null,"FALTANTES",null,null,null,"RESULTADO PÉRDIDA"]
[{"$f":"IF((D12=$L$6),\"CORRECTO\",IF(OR(D12=$L$7,D12=$L$8,D12=$L$9,D12=$L$10,D12=$L$11,D12=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Deudores por venta",null,{"$f":"[1]Hoja1!$E$9","v":"Amortización Gastos de Organización y Puesta en Marcha"},"Amortización Gastos de Organización y Puesta en Marcha",null,"FALTANTES",null,null,null,"RESULTADO GANANCIA"]
[{"$f":"IF((D13=$L$8),\"CORRECTO\",IF(OR(D13=$L$9,D13=$L$10,D13=$L$11,D13=$L$12,D13=$L$6,D13=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"PPM por Pagar",null,{"$f":"[1]Hoja1!$E$10","v":"Movilización"},"Movilización",null,"FALTANTES"]
[{"$f":"IF((D14=$L$9),\"CORRECTO\",IF(OR(D14=$L$6,D14=$L$8,D14=$L$7,D14=$L$10,D14=$L$11,D14=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Préstamo a más de un año",null,"Remuneraciones","Remuneraciones",null,"FALTANTES"]
[{"$f":"IF((D15=$L$6),\"CORRECTO\",IF(OR(D15=$L$7,D15=$L$8,D15=$L$9,D15=$L$10,D15=$L$11,D15=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"PPM",null,{"$f":"[1]Hoja1!$E$12","v":"Gastos de Organización y puesta en marcha"},"Gastos de Organización y puesta en marcha",null,{"$f":"IF((G15=$L$7),\"CORRECTO\",IF(OR(G15=$L$6,G15=$L$8,G15=$L$9,G15=L$10,G15=$L$11,G15=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D16=$L$8),\"CORRECTO\",IF(OR(D16=$L$9,D16=$L$10,D16=$L$11,D16=$L$12,D16=$L$6,D16=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Letras por Pagar",null,{"$f":"[1]Hoja1!$E$13","v":"Derecho de Marca (2 AÑOS)"},"Derecho de Marca (2 AÑOS)",null,{"$f":"IF((G16=$L$7),\"CORRECTO\",IF(OR(G16=$L$6,G16=$L$8,G16=$L$9,G16=L$10,G16=$L$11,G16=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D17=$L$6),\"CORRECTO\",IF(OR(D17=$L$7,D17=$L$8,D17=$L$9,D17=$L$10,D17=$L$11,D17=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Seguros pagados por Anticipado",null,{"$f":"[1]Hoja1!$E$14","v":"Asig. Desgaste de Herramienta"},"Asig. Desgaste de Herramienta",null,{"$f":"IF((G17=$L$11),\"CORRECTO\",IF(OR(G17=$L$6,G17=$L$7,G17=$L$9,G17=L$8,G17=$L$12,G17=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D18=$L$6),\"CORRECTO\",IF(OR(D18=$L$7,D18=$L$8,D18=$L$9,D18=$L$10,D18=$L$11,D18=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"IVA Crédito Fiscal",null,{"$f":"[1]Hoja1!$E$15","v":"Documentos por cobrar a más de un año"},"Documentos por cobrar a más de un año",null,{"$f":"IF((G18=$L$7),\"CORRECTO\",IF(OR(G18=$L$6,G18=$L$8,G18=$L$9,G18=L$10,G18=$L$11,G18=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D19=$L$6),\"CORRECTO\",IF(OR(D19=$L$7,D19=$L$8,D19=$L$9,D19=$L$10,D19=$L$11,D19=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Banco Estado",null,{"$f":"[1]Hoja1!$E$16","v":"Gratificación "},"Gratificación ",null,{"$f":"IF((G19=$L$11),\"CORRECTO\",IF(OR(G19=$L$6,G19=$L$7,G19=$L$9,G19=L$8,G19=$L$12,G19=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D20=$L$8),\"CORRECTO\",IF(OR(D20=$L$9,D20=$L$10,D20=$L$11,D20=$L$12,D20=$L$6,D20=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Remuneraciones por Pagar",null,{"$f":"[1]Hoja1!$E$17","v":"Utilidad por venta de Activo Fijo"},"Utilidad por venta de Activo Fijo",null,{"$f":"IF((G20=$L$12),\"CORRECTO\",IF(OR(G20=$L$6,G20=$L$7,G20=$L$9,G20=L$8,G20=$L$11,G20=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D21=$L$7),\"CORRECTO\",IF(OR(D21=$L$6,D21=$L$8,D21=$L$9,D21=$L$10,D21=$L$11,D21=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Muebles y Equipos",null,{"$f":"[1]Hoja1!$E$18","v":"Reserva Rev. Capital Propio"},"Reserva Rev. Capital Propio",null,{"$f":"IF((G21=$L$10),\"CORRECTO\",IF(OR(G21=$L$6,G21=$L$7,G21=$L$9,G21=L$8,G21=$L$11,G21=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D22=$L$6),\"CORRECTO\",IF(OR(D22=$L$7,D22=$L$8,D22=$L$9,D22=$L$10,D22=$L$11,D22=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Inversiones temporales",null,{"$f":"[1]Hoja1!$E$19","v":"Deudores por venta a más de un año"},"Deudores por venta a más de un año",null,{"$f":"IF((G22=$L$7),\"CORRECTO\",IF(OR(G22=$L$6,G22=$L$8,G22=$L$9,G22=L$10,G22=$L$11,G22=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D23=$L$8),\"CORRECTO\",IF(OR(D23=$L$9,D23=$L$10,D23=$L$11,D23=$L$12,D23=$L$6,D23=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Instituciones de Previsión",null,{"$f":"[1]Hoja1!$E$20","v":"Publicidad"},"Publicidad",null,{"$f":"IF((G23=$L$11),\"CORRECTO\",IF(OR(G23=$L$6,G23=$L$7,G23=$L$9,G23=L$8,G23=$L$12,G23=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D24=$L$6),\"CORRECTO\",IF(OR(D24=$L$7,D24=$L$8,D24=$L$9,D24=$L$10,D24=$L$11,D24=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Caja",null,{"$f":"[1]Hoja1!$E$21","v":"Capital"},"Capital",null,{"$f":"IF((G24=$L$10),\"CORRECTO\",IF(OR(G24=$L$6,G24=$L$7,G24=$L$9,G24=L$8,G24=$L$11,G24=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D25=$L$6),\"CORRECTO\",IF(OR(D25=$L$7,D25=$L$8,D25=$L$9,D25=$L$10,D25=$L$11,D25=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Documentos por cobrar",null,{"$f":"[1]Hoja1!$E$22","v":"Costo de Ventas"},"Costo de Ventas",null,{"$f":"IF((G25=$L$11),\"CORRECTO\",IF(OR(G25=$L$6,G25=$L$7,G25=$L$9,G25=L$8,G25=$L$12,G25=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D26=$L$8),\"CORRECTO\",IF(OR(D26=$L$9,D26=$L$10,D26=$L$11,D26=$L$12,D26=$L$6,D26=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Documentos por Pagar",null,{"$f":"[1]Hoja1!$E$23","v":"Venta "},"Venta ",null,{"$f":"IF((G26=$L$12),\"CORRECTO\",IF(OR(G26=$L$6,G26=$L$7,G26=$L$9,G26=L$8,G26=$L$11,G26=$L$10),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D27=$L$6),\"CORRECTO\",IF(OR(D27=$L$7,D27=$L$8,D27=$L$9,D27=$L$10,D27=$L$11,D27=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Mercaderías",null,{"$f":"[1]Hoja1!$E$24","v":"Dep. Acumulada Muebles y equipos"},"Dep. Acumulada Muebles y equipos",null,{"$f":"IF((G27=$L$8),\"CORRECTO\",IF(OR(G27=$L$6,G27=$L$7,G27=$L$9,G27=L$10,G27=$L$11,G27=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D28=$L$9),\"CORRECTO\",IF(OR(D28=$L$6,D28=$L$8,D28=$L$7,D28=$L$10,D28=$L$11,D28=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Proveedores a más de un año",null,{"$f":"[1]Hoja1!$E$25","v":"Dep. Acumulada Edificio"},"Dep. Acumulada Edificio",null,{"$f":"IF((G28=$L$8),\"CORRECTO\",IF(OR(G28=$L$6,G28=$L$7,G28=$L$9,G28=L$10,G28=$L$11,G28=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D29=$L$7),\"CORRECTO\",IF(OR(D29=$L$6,D29=$L$8,D29=$L$9,D29=$L$10,D29=$L$11,D29=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Maquinarias",null,{"$f":"[1]Hoja1!$E$26","v":"Impuesto único"},"Impuesto único",null,{"$f":"IF((G29=$L$8),\"CORRECTO\",IF(OR(G29=$L$6,G29=$L$7,G29=$L$9,G29=L$10,G29=$L$11,G29=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D30=$L$9),\"CORRECTO\",IF(OR(D30=$L$6,D30=$L$8,D30=$L$7,D30=$L$10,D30=$L$11,D30=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Letras por Pagar a más de un año",null,"Terreno","Terreno",null,{"$f":"IF((G30=$L$7),\"CORRECTO\",IF(OR(G30=$L$6,G30=$L$8,G30=$L$9,G30=L$10,G30=$L$11,G30=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D31=$L$8),\"CORRECTO\",IF(OR(D31=$L$9,D31=$L$10,D31=$L$11,D31=$L$12,D31=$L$6,D31=$L$7),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Gratificación por Pagar",null,{"$f":"[1]Hoja1!$E$28","v":"Acreedores"},"Acreedores",null,{"$f":"IF((G31=$L$8),\"CORRECTO\",IF(OR(G31=$L$6,G31=$L$7,G31=$L$9,G31=L$10,G31=$L$11,G31=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D32=$L$6),\"CORRECTO\",IF(OR(D32=$L$7,D32=$L$8,D32=$L$9,D32=$L$10,D32=$L$11,D32=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Letras por cobrar",null,"Edificio","Edificio",null,{"$f":"IF((G32=$L$7),\"CORRECTO\",IF(OR(G32=$L$6,G32=$L$8,G32=$L$9,G32=L$10,G32=$L$11,G32=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"}]
[{"$f":"IF((D33=$L$6),\"CORRECTO\",IF(OR(D33=$L$7,D33=$L$8,D33=$L$9,D33=$L$10,D33=$L$11,D33=$L$12),\"INCORRECTO\",\"FALTANTES\"))","v":"FALTANTES"},null,"Banco Chile"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(H4:H32,\"CORRECTO\")","v":0}]
[{"$f":"COUNTIF(A5:A33,\"CORRECTO\")","v":0},null,"CORRECTAS",{"$f":"IF((A36+A37+J35+J36)= 57,A36+J35,\"\")","v":""},{"$f":"IFERROR(D36/57,\"\")","v":""},{"$f":"IF(D36=57,\"¡PERFECTO!, PUEDES COMENZAR CON LAS CLASIFICACIONES DE NIVEL AVANZADO\",IF(AND(D36<57,D36>40),\"¡YA ESTÁS A PUNTO DE LOGRARLO!\",IF(D36<40,\"ES RECOMENDABLE QUE VUELVAS A REPASAR LAS CUENTAS EN TU LIBRO\",IF(D36=\"\",\"\"))))","v":""},null,null,null,{"$f":"COUNTIF(H5:H33,\"INCORRECTO\")","v":0}]
[{"$f":"COUNTIF(A5:A33,\"INCORRECTO\")","v":0},null,"INCORRECTAS",{"$f":"IF((A36+A37+J35+J36)= 57,A37+J36,\"\")","v":""},{"$f":"IFERROR(D37/57,\"\")","v":""},null,null,null,null,{"$f":"COUNTIF(H5:H32,\"FALTANTES\")","v":28}]
[{"$f":"COUNTIF(A5:A33,\"FALTANTES\")","v":29},null,"FALTANTES",{"$f":"J37+A38","v":57},{"$f":"D38/57","v":1}]