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["年間営業日数"]
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[null,null,null,"年間営業日数"]
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[null,null,null,"↑"]
[null,null,"日付","曜日"]
[null,"開業年月日(設立日ではありません)の入力→","2023-06-01",{"$f":"WEEKDAY(C8,1)","v":5}]
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[null,null,"期末"]

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[]
["①売上高と費用の見込み"]
["単位：円"]
[]
[null,"売上高"]
[null,"年間見込み","ひと月あたり平均","1日あたり平均","限界利益率"]
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[null,null,null,null,null,null,null,null,null,"↓60%なら「60」と入力します。"]
[null,"内訳","売上単価","売上数量",null,null,"ひと月売上金額","年間金額","構成割合","掛け取引割合"]
[null,"商品名・相手名",null,"1日あたり平均","ひと月あたり平均","年間"]
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[null,"B商品・いいい社",2500,5,null,{"$f":"IF(D12=\"\",E12*12,D12*営業日数!$D$5)","v":1830},{"$f":"C12*F12/12","v":381250},{"$f":"C12*F12","v":4575000},0.16481141251486003,1]
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[]
[null,"変動費(売上が動くと変わる費用)"]
[null,"年間見込み","ひと月あたり平均","1日あたり平均","変動費率"]
["集計",{"$f":"SUM(H25:H31)","v":22125000},{"$f":"B21/12","v":1843750},{"$f":"B21/営業日数!$D$5","v":60450.819672131147},{"$f":"IF(B7=0,0,B21/B7)","v":0.79703879822760182}]
[null,null,null,null,null,null,null,null,null,"↓60%なら「60」と入力します。"]
[null,"内訳","変動費単価","変動費数量",null,null,"ひと月変動費額","年間金額","構成割合","掛け取引割合"]
[null,"商品名・相手名",null,"1日あたり平均","ひと月あたり平均","年間"]
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[null,"B商品・Ｙ社",1500,5,null,{"$f":"IF(D26=\"\",E26*12,D26*営業日数!$D$5)","v":1830},{"$f":"C26*F26/12","v":228750},{"$f":"C26*F26","v":2745000},{"$f":"IF($B$21=0,\"\",H26/$B$21)","v":0.12406779661016949},1]
[null,"C商品・Ｚ社",600,30,null,{"$f":"IF(D27=\"\",E27*12,D27*営業日数!$D$5)","v":10980},549000,6588000,0.29776271186440678,0.8]
[null,"運送費",3000,4,null,{"$f":"IF(D28=\"\",E28*12,D28*営業日数!$D$5)","v":1464},366000,4392000,0.19850847457627119,1]
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[null,null,null,null,null,{"$f":"IF(D30=\"\",E30*12,D30*営業日数!$D$5)","v":0},0,0,0]
[null,null,null,null,null,{"$f":"IF(D31=\"\",E31*12,D31*営業日数!$D$5)","v":0},0,0,0]
[null,null,null,{"$f":"IF($B$21=0,\"\",C32/$B$21)","v":0}]
[null,"設備と減価償却費",null,null,null,null,"固定費(売上が動いても変わらない費用)"]
[null,null,"購入金額合計","年間減価償却費","ひと月あたり平均",null,"年間見込み","ひと月あたり平均","1日あたり平均"]
[null,"集計",{"$f":"SUM(C38:C46)","v":2800000},{"$f":"SUM(E38:E46)","v":360000},{"$f":"D35/12","v":30000},"集計",{"$f":"SUM(I38:I59)","v":5440000},{"$f":"G35/12","v":453333.33333333331},{"$f":"G35/営業日数!$D$5","v":14863.387978142076}]
[]
[null,"設備の種類","購入金額","耐用年数","減価償却費",null,"内訳","ひと月金額","年間金額","構成割合"]
[null,"車",800000,5,{"$f":"IF(D38=0,0,C38/D38)","v":160000},null,"家賃",130000,{"$f":"H38*12","v":1560000},{"$f":"IF($G$35=0,\"\",I38/$G$35)","v":0.28676470588235292}]
[null,"備品",500000,5,{"$f":"IF(D39=0,0,C39/D39)","v":100000},null,"水道光熱費",30000,{"$f":"H39*12","v":360000},6.6176470588235295E-2]
[null,"内外装",1000000,10,100000,null,"広告宣伝費",50000,600000,0.11029411764705882]
[null,"敷金",500000,0,0,null,"給与手当",200000,2400000,0.44117647058823528]
[null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,null,null,null,null,0,0]
[null,"設備の主な耐用年数(壊れずに使えそうな期間)は次のとおりです。",null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,0,0]
[null,"・車のうち、新車は５年、中古車は２年",null,null,null,null,null,null,0,0]
[null,"・機械は１０年",null,null,null,null,null,null,0,0]
[null,"・備品は５年",null,null,null,null,null,null,0,0]
[null,"・ソフトウェア（ホームページ作成費用）は５年",null,null,null,null,null,null,0,0]
[null,"・店舗の内装、外装工事は１０年",null,null,null,null,null,null,0,0]
[null,"・その他金額が１つ１００万円を超えるものは１０年、超えないものは５年",null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,0,0]
[null,"敷金・保証金は「購入金額」のみ入力します。"]
[null,null,null,null,null,null,{"$f":"IF(H58=0,0,\"支払利息\")","v":"支払利息"},{"$f":"D70","v":13333.333333333334},160000,{"$f":"IF($G$35=0,\"\",I58/$G$35)","v":2.9411764705882353E-2}]
[null,null,null,null,null,null,{"$f":"IF(I59=0,0,\"減価償却費\")","v":"減価償却費"},{"$f":"E35","v":30000},360000,{"$f":"IF($G$35=0,\"\",I59/$G$35)","v":6.6176470588235295E-2}]
[]
[]
["②借入条件と返済に必要な利益"]
[{"$f":"$A$3","v":"単位：円"}]
[]
[null,null,"融資希望額","借入期間(年)","年利","据置期間（ヶ月）"]
[null,"借入条件",4000000,10,0.04]
[null,null,null,null,"↑4%なら「4」と入力します。"]
[]
[null,null,"年間","ひと月あたり平均"]
[null,"支払利息",{"$f":"C66*E66","v":160000},{"$f":"C70/12","v":13333.333333333334}]
[]
[null,"簡易キャッシュフローの考えを使って、返済に必要な税引後利益を差し引き計算します。"]
[]
[null,null,"年間",null,null,"ひと月あたり平均"]
[null,null,"借金返済に","減価償却費（Ｂ）",null,"借金返済に","減価償却費（Ｄ）"]
[null,null,"必要なお金（Ａ）",{"$f":"I59","v":360000},null,"必要なお金（Ｃ）",{"$f":"D76/12","v":30000}]
[null,null,{"$f":"IF(D66=0,0,F77*12)","v":400000},"返済に必要な",null,{"$f":"IF(D66=0,0,C66/(D66*12-F66))","v":33333.333333333336},"返済に必要な"]
[null,null,null,"税引後利益",null,null,"税引後利益"]
[null,null,null,"（Ａ）-（Ｂ）",null,null,"（Ｃ）-（Ｄ）"]
[null,null,null,{"$f":"C77-D76","v":40000},null,null,{"$f":"D80/12","v":3333.3333333333335}]
[]
[]
["③返済に必要な売上利益と見込み売上利益との比較"]
[{"$f":"$A$3","v":"単位：円"}]
[]
[null,null,null,"必要な売上利益","見込み売上利益","差額"]
[null,null,"売上高",{"$f":"IF(D90=0,D89,D89/D90)","v":27131622.293219734},{"$f":"B7","v":27759000},{"$f":"E87-D87","v":627377.70678026602},"←利益に必要な売上高をさかのぼって計算しています。"]
[null,null,"変動費",{"$f":"D87-D89","v":21624955.626553066},{"$f":"B21","v":22125000},500044.37344693393]
[null,null,"限界利益",{"$f":"D92+D91","v":5506666.666666667},{"$f":"E87-E88","v":5634000},127333.33333333302]
[null,null,"限界利益率",{"$f":"IF(C77=0,0,$E$7)","v":0.20296120177239818},{"$f":"$E$7","v":0.20296120177239818},{"$f":"E90-D90","v":0}]
[null,null,"固定費",{"$f":"IF(C77=0,0,G35)","v":5440000},{"$f":"G35","v":5440000},0]
[null,null,"税引前利益",{"$f":"IF(D93<=0,D93,D93/(1-G93))","v":66666.666666666672},{"$f":"E89-E91","v":194000},127333.33333333333,"法人税等","←個人事業主の場合は「所得税等」としてください。"]
[null,null,"税引後利益",{"$f":"D80","v":40000},{"$f":"IF(E92<=0,E92,E92*(1-$G$93))","v":116400},76400,0.4,"←40%なら「40」と入力します。"]
[]
[]
[]
[null,null,"必要な売上",null,"見込み売上",null,"損益分岐点売上"]
[null,"年間",{"$f":"D87","v":27131622.293219734},"年間",{"$f":"E87","v":27759000},"年間",{"$f":"IF(E90=0,E91,E91/E90)","v":26803152.289669856}]
[]
[null,"ひと月あたり平均",{"$f":"C98/12","v":2260968.5244349777},"ひと月あたり平均",{"$f":"E98/12","v":2313250},"ひと月あたり平均",{"$f":"G98/12","v":2233596.0241391547}]
[]
[null,"1日あたり平均",{"$f":"C98/営業日数!$D$5","v":74130.115555245182},"1日あたり平均",{"$f":"E98/営業日数!$D$5","v":75844.262295081964},"1日あたり平均",{"$f":"G98/営業日数!$D$5","v":73232.65652915262}]
[null,null,"↑",null,null,null,"↑"]
[null,null,"見込み売上がこれにとどかないと",null,null,null,"見込み売上がこれにとどかないと"]
[null,null,"いずれお金を返せなくなります。",null,null,null,"赤字になります。"]
[]
[]
["④季節性の設定"]
[{"$f":"$A$3","v":"単位：円"}]
[null,"季節性→開業月の売上を100とします。"]
[null,null,{"$f":"営業日数!C8","v":"2023-06-01"},{"$f":"DATE(YEAR(C111),MONTH(C111)+1,1)","v":"2023-07-01"},{"$f":"DATE(YEAR(D111),MONTH(D111)+1,1)","v":"2023-08-01"},"2023-09-01","2023-10-01","2023-11-01","数値合計"]
[null,null,100,120,120,100,100,110]
[null,null,{"$f":"DATE(YEAR(H111),MONTH(H111)+1,1)","v":"2023-12-01"},{"$f":"DATE(YEAR(C113),MONTH(C113)+1,1)","v":"2024-01-01"},{"$f":"DATE(YEAR(D113),MONTH(D113)+1,1)","v":"2024-02-01"},"2024-03-01","2024-04-01","2024-05-01",{"$f":"SUM(C114:H114,C112:H112)","v":1345}]
[null,null,120,110,110,115,120,120]
[]
[]
[null,"見込売上数量に季節性を反映"]
[null,"商品名・相手名",{"$f":"営業日数!C8","v":"2023-06-01"},{"$f":"DATE(YEAR(C118),MONTH(C118)+1,1)","v":"2023-07-01"},{"$f":"DATE(YEAR(D118),MONTH(D118)+1,1)","v":"2023-08-01"},"2023-09-01","2023-10-01","2023-11-01","上期"]
[null,{"$f":"B11","v":"A商品・あああ社"},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($C$112/$I$113),0))","v":892},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($D$112/$I$113),0))","v":1070},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($E$112/$I$113),0))","v":1070},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($F$112/$I$113),0))","v":892},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($G$112/$I$113),0))","v":892},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($H$112/$I$113),0))","v":981},{"$f":"SUM(C119:H119)","v":5797}]
[null,{"$f":"B12","v":"B商品・いいい社"},136,163,163,136,136,149,883]
[null,"C商品・いいい社",816,979,979,816,816,897,5303]
[null,0,"","","","","","",0]
[null,0,"","","","","","",0]
[null,0,"","","","","","",0]
[null,0,"","","","","","",0]
[]
[null,"商品名・相手名",{"$f":"DATE(YEAR(H118),MONTH(H118)+1,1)","v":"2023-12-01"},{"$f":"DATE(YEAR(C127),MONTH(C127)+1,1)","v":"2024-01-01"},{"$f":"DATE(YEAR(D127),MONTH(D127)+1,1)","v":"2024-02-01"},"2024-03-01","2024-04-01","2024-05-01","下期","年間売上数量"]
[null,{"$f":"B11","v":"A商品・あああ社"},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($C$114/$I$113),0))","v":1070},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($D$114/$I$113),0))","v":981},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($E$114/$I$113),0))","v":981},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($F$114/$I$113),0))","v":1026},{"$f":"IF(C11=\"\",\"\",ROUNDDOWN(($H11/$C11)*($G$114/$I$113),0))","v":1070},{"$f":"IF(C11=\"\",\"\",I128-SUM(C128:G128))","v":1075},{"$f":"J128-I119","v":6203},{"$f":"F11","v":12000}]
[null,{"$f":"B12","v":"B商品・いいい社"},163,149,149,156,163,{"$f":"IF(C12=\"\",\"\",I129-SUM(C129:G129))","v":167},{"$f":"J129-I120","v":947},{"$f":"F12","v":1830}]
[null,"C商品・いいい社",979,897,897,938,979,987,5677,10980]
[null,0,"","","","","","",0,0]
[null,0,"","","","","","",0,0]
[null,0,"","","","","","",0,0]
[null,0,"","","","","","",0,0]
[]
[]
[null,"見込変動費数量に季節性を反映"]
[null,"商品名・相手名",{"$f":"営業日数!C28","v":"2023-06-21"},{"$f":"DATE(YEAR(C138),MONTH(C138)+1,1)","v":"2023-07-01"},{"$f":"DATE(YEAR(D138),MONTH(D138)+1,1)","v":"2023-08-01"},{"$f":"DATE(YEAR(E138),MONTH(E138)+1,1)","v":"2023-09-01"},{"$f":"DATE(YEAR(F138),MONTH(F138)+1,1)","v":"2023-10-01"},{"$f":"DATE(YEAR(G138),MONTH(G138)+1,1)","v":"2023-11-01"},"上期"]
[null,{"$f":"B25","v":"A商品・Ｘ社"},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($C$112/$I$113),0))","v":892},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($D$112/$I$113),0))","v":1070},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($E$112/$I$113),0))","v":1070},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($F$112/$I$113),0))","v":892},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($G$112/$I$113),0))","v":892},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($H$112/$I$113),0))","v":981},{"$f":"SUM(C139:H139)","v":5797}]
[null,{"$f":"B26","v":"B商品・Ｙ社"},136,163,163,136,136,149,{"$f":"SUM(C140:H140)","v":883}]
[null,"C商品・Ｚ社",816,979,979,816,816,897,5303]
[null,"運送費",108,130,130,108,108,119,703]
[null,0,"","","","","","",0]
[null,{"$f":"B30","v":0},"","","","","","",0]
[null,0,"","","","","","",0]
[]
[null,"商品名・相手名",{"$f":"DATE(YEAR(H138),MONTH(H138)+1,1)","v":"2023-12-01"},{"$f":"DATE(YEAR(C147),MONTH(C147)+1,1)","v":"2024-01-01"},{"$f":"DATE(YEAR(D147),MONTH(D147)+1,1)","v":"2024-02-01"},{"$f":"DATE(YEAR(E147),MONTH(E147)+1,1)","v":"2024-03-01"},{"$f":"DATE(YEAR(F147),MONTH(F147)+1,1)","v":"2024-04-01"},{"$f":"DATE(YEAR(G147),MONTH(G147)+1,1)","v":"2024-05-01"},"下期","年間変動費数量"]
[null,{"$f":"B25","v":"A商品・Ｘ社"},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($C$114/$I$113),0))","v":1070},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($D$114/$I$113),0))","v":981},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($E$114/$I$113),0))","v":981},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($F$114/$I$113),0))","v":1026},{"$f":"IF($C25=\"\",\"\",ROUNDDOWN(($H25/$C25)*($G$114/$I$113),0))","v":1070},{"$f":"IF($C25=\"\",\"\",I148-SUM(C148:G148))","v":1075},{"$f":"J148-I139","v":6203},{"$f":"F25","v":12000}]
[null,{"$f":"B26","v":"B商品・Ｙ社"},163,149,149,156,163,{"$f":"IF($C26=\"\",\"\",I149-SUM(C149:G149))","v":167},{"$f":"J149-I140","v":947},{"$f":"F26","v":1830}]
[null,"C商品・Ｚ社",979,897,897,938,979,987,5677,10980]
[null,"運送費",130,119,119,125,130,138,761,1464]
[null,0,"","","","","","",0,0]
[null,0,"","","","","","",0,0]
[null,0,"","","","","","",0,0]
[]
[]
[]
["⑤季節性を反映した売上利益"]
[{"$f":"$A$3","v":"単位：円"}]
[]
[null,"月次",{"$f":"C118","v":"2023-06-01"},{"$f":"D118","v":"2023-07-01"},"2023-08-01","2023-09-01","2023-10-01","2023-11-01",{"$f":"C127","v":"2023-12-01"},{"$f":"D127","v":"2024-01-01"},"2024-02-01","2024-03-01",{"$f":"G127","v":"2024-04-01"},{"$f":"H127","v":"2024-05-01"},"年間"]
[null,"売上",{"$f":"SUM(C163:C169)","v":2063200},{"$f":"SUM(D163:D169)","v":2474700},2474700,2063200,2063200,2267300,2474700,{"$f":"SUM(J163:J169)","v":2267300},{"$f":"SUM(K163:K169)","v":2267300},{"$f":"SUM(L163:L169)","v":2371600},{"$f":"SUM(M163:M169)","v":2474700},{"$f":"SUM(N163:N169)","v":2497100},{"$f":"SUM(C162:N162)","v":27759000}]
[null,{"$f":"B11","v":"A商品・あああ社"},{"$f":"IF(C119=\"\",\"\",C119*$C11)","v":1070400},{"$f":"IF(D119=\"\",\"\",D119*$C11)","v":1284000},{"$f":"IF(E119=\"\",\"\",E119*$C11)","v":1284000},1070400,1070400,1177200,{"$f":"IF(C128=\"\",\"\",C128*$C11)","v":1284000},{"$f":"IF(D128=\"\",\"\",D128*$C11)","v":1177200},1177200,1231200,1284000,1290000,{"$f":"SUM(C163:N163)","v":14400000}]
[null,{"$f":"B12","v":"B商品・いいい社"},{"$f":"IF(C120=\"\",\"\",C120*$C12)","v":340000},407500,407500,340000,340000,372500,{"$f":"IF(C129=\"\",\"\",C129*$C12)","v":407500},{"$f":"IF(D129=\"\",\"\",D129*$C12)","v":372500},{"$f":"IF(E129=\"\",\"\",E129*$C12)","v":372500},{"$f":"IF(F129=\"\",\"\",F129*$C12)","v":390000},{"$f":"IF(G129=\"\",\"\",G129*$C12)","v":407500},{"$f":"IF(H129=\"\",\"\",H129*$C12)","v":417500},4575000]
[null,"C商品・いいい社",{"$f":"IF(C121=\"\",\"\",C121*$C13)","v":652800},783200,783200,652800,652800,717600,783200,717600,717600,750400,783200,789600,8784000]
[null,0,{"$f":"IF(C122=\"\",\"\",C122*$C14)","v":""},"","","","","","","","","","","",0]
[null,0,{"$f":"IF(C123=\"\",\"\",C123*$C15)","v":""},"","","","","","","","","","","",0]
[null,0,{"$f":"IF(C124=\"\",\"\",C124*$C16)","v":""},"","","","","","","","","","","",0]
[null,0,{"$f":"IF(C125=\"\",\"\",C125*$C17)","v":""},"","","","","","","","","","","",0]
[]
[null,"変動費",{"$f":"SUM(C172:C178)","v":1642000},1970900,1970900,1642000,1642000,1805400,1970900,1805400,1805400,1890000,1970900,2009200,{"$f":"SUM(C171:N171)","v":22125000}]
[null,{"$f":"B25","v":"A商品・Ｘ社"},{"$f":"IF(C139=\"\",\"\",C139*$C25)","v":624400},{"$f":"IF(D139=\"\",\"\",D139*$C25)","v":749000},749000,624400,624400,686700,{"$f":"IF(C148=\"\",\"\",C148*$C25)","v":749000},{"$f":"IF(D148=\"\",\"\",D148*$C25)","v":686700},686700,718200,749000,752500,8400000]
[null,{"$f":"B26","v":"B商品・Ｙ社"},{"$f":"IF(C140=\"\",\"\",C140*$C26)","v":204000},244500,244500,204000,204000,223500,{"$f":"IF(C149=\"\",\"\",C149*$C26)","v":244500},{"$f":"IF(D149=\"\",\"\",D149*$C26)","v":223500},{"$f":"IF(E149=\"\",\"\",E149*$C26)","v":223500},{"$f":"IF(F149=\"\",\"\",F149*$C26)","v":234000},{"$f":"IF(G149=\"\",\"\",G149*$C26)","v":244500},{"$f":"IF(H149=\"\",\"\",H149*$C26)","v":250500},2745000]
[null,"C商品・Ｚ社",{"$f":"IF(C141=\"\",\"\",C141*$C27)","v":489600},587400,587400,489600,489600,538200,587400,538200,538200,562800,587400,592200,6588000]
[null,"運送費",{"$f":"IF(C142=\"\",\"\",C142*$C28)","v":324000},390000,390000,324000,324000,357000,390000,357000,357000,375000,390000,414000,4392000]
[null,0,{"$f":"IF(C143=\"\",\"\",C143*$C29)","v":""},"","","","","","","","","","","",0]
[null,0,{"$f":"IF(C144=\"\",\"\",C144*$C30)","v":""},"","","","","","","","","","","",0]
[null,0,{"$f":"IF(C145=\"\",\"\",C145*$C31)","v":""},"","","","","","","","","","","",0]
[]
[null,"限界利益",{"$f":"C162-C171","v":421200},503800,503800,421200,421200,461900,503800,461900,461900,481600,503800,487900,{"$f":"SUM(C180:N180)","v":5634000}]
[]
[null,"固定費",{"$f":"SUM(C183:C204)","v":453333.33333333331},{"$f":"SUM(D183:D204)","v":453333.33333333331},453333.33333333331,453333.33333333331,453333.33333333331,453333.33333333331,{"$f":"SUM(I183:I204)","v":453333.33333333331},{"$f":"SUM(J183:J204)","v":453333.33333333331},453333.33333333331,453333.33333333331,453333.33333333331,453333.33333333331,{"$f":"SUM(C182:N182)","v":5440000}]
[null,{"$f":"G38","v":"家賃"},{"$f":"$H$38","v":130000},130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,1560000]
[null,"水道光熱費",{"$f":"$H$39","v":30000},30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,360000]
[null,"広告宣伝費",{"$f":"$H$40","v":50000},50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,600000]
[null,"給与手当",{"$f":"$H$41","v":200000},200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,2400000]
[null,0,{"$f":"$H$42","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$43","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$44","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$45","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$46","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$47","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$48","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$49","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$50","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$51","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$52","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$53","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$54","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$55","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,{"$f":"$H$56","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,{"$f":"G58","v":"支払利息"},{"$f":"$H$58","v":13333.333333333334},13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,160000]
[null,{"$f":"G59","v":"減価償却費"},{"$f":"$H$59","v":30000},30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,360000]
[]
[null,"税引前利益",{"$f":"C180-C182","v":-32133.333333333314},50466.666666666686,50466.666666666686,-32133.333333333314,-32133.333333333314,8566.6666666666861,50466.666666666686,8566.6666666666861,8566.6666666666861,28266.666666666686,50466.666666666686,34566.666666666686,{"$f":"SUM(C206:N206)","v":194000.00000000023}]
[null,{"$f":"G92","v":"法人税等"},{"$f":"IF(C206<=0,0,C206*$G$93)","v":0},{"$f":"IF(D206<=0,0,D206*$G$93)","v":20186.666666666675},20186.666666666675,0,0,3426.6666666666747,20186.666666666675,3426.6666666666747,3426.6666666666747,11306.666666666675,20186.666666666675,13826.666666666675,77600.000000000102]
[null,"税引後利益",{"$f":"C206-C207","v":-32133.333333333314},{"$f":"D206-D207","v":30280.000000000011},30280.000000000011,-32133.333333333314,-32133.333333333314,5140.0000000000109,30280.000000000011,5140.0000000000109,5140.0000000000109,16960.000000000011,30280.000000000011,20740.000000000011,116400.00000000013]
[]
[]
["⑥創業計画の調整"]
[{"$f":"$A$3","v":"単位：円"}]
[]
[null,"月次",{"$f":"C161","v":"2023-06-01"},{"$f":"D161","v":"2023-07-01"},"2023-08-01","2023-09-01","2023-10-01","2023-11-01","2023-12-01","2024-01-01","2024-02-01","2024-03-01","2024-04-01","2024-05-01","年間","調整前","差額"]
[null,"売上",{"$f":"SUM(C216:C222)","v":2059100},{"$f":"SUM(D216:D222)","v":2469800},2469800,2059100,2059100,2265700,2469800,2265700,2265700,2370000,2469800,2498900,{"$f":"SUM(C215:N215)","v":27722500},27722500,{"$f":"O215-P215","v":0}]
[null,"A商品・あああ社",1070400,1284000,1284000,1070400,1070400,1177200,1284000,1177200,1177200,1231200,1284000,1290000,{"$f":"SUM(C216:N216)","v":14400000},14400000,{"$f":"O216-P216","v":0}]
[null,"B商品・いいい社",337500,405000,405000,337500,337500,372500,405000,372500,372500,390000,405000,422500,4562500,4562500,0]
[null,"C商品・いいい社",651200,780800,780800,651200,651200,716000,780800,716000,716000,748800,780800,786400,8760000,8760000,0]
[null,0,"","","","","","","","","","","","",0,0,0]
[null,0,"","","","","","","","","","","","",0,0,0]
[null,0,"","","","","","","","","","","","",0,0,0]
[null,0,"","","","","","","","","","","","",0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"変動費",{"$f":"SUM(C225:C231)","v":1639300},1967600,1967600,1639300,1639300,1804200,1967600,1804200,1804200,1885800,1967600,2000800,{"$f":"SUM(C224:N224)","v":22087500},22087500,0]
[null,"A商品・Ｘ社",624400,749000,749000,624400,624400,686700,749000,686700,686700,718200,749000,752500,8400000,8400000,0]
[null,"B商品・Ｙ社",202500,243000,243000,202500,202500,223500,243000,223500,223500,234000,243000,253500,2737500,2737500,0]
[null,"C商品・Ｚ社",488400,585600,585600,488400,488400,537000,585600,537000,537000,561600,585600,589800,6570000,6570000,0]
[null,"運送費",324000,390000,390000,324000,324000,357000,390000,357000,357000,372000,390000,405000,4380000,4380000,0]
[null,0,"","","","","","","","","","","","",0,0,0]
[null,0,"","","","","","","","","","","","",0,0,0]
[null,0,"","","","","","","","","","","","",0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"限界利益",{"$f":"C215-C224","v":419800},502200,502200,419800,419800,461500,502200,461500,461500,484200,502200,498100,{"$f":"SUM(C233:N233)","v":5635000},5635000,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"固定費",{"$f":"SUM(C236:C257)","v":453333.33333333331},{"$f":"SUM(D236:D257)","v":453333.33333333331},453333.33333333331,453333.33333333331,453333.33333333331,453333.33333333331,{"$f":"SUM(I236:I257)","v":453333.33333333331},{"$f":"SUM(J236:J257)","v":453333.33333333331},453333.33333333331,453333.33333333331,453333.33333333331,453333.33333333331,{"$f":"SUM(C235:N235)","v":5440000},5440000,0]
[null,"家賃",130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,1560000,1560000,0]
[null,"水道光熱費",30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,360000,360000,0]
[null,"広告宣伝費",50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,600000,600000,0]
[null,"給与手当",200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,2400000,2400000,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"支払利息",13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,160000,160000,0]
[null,"減価償却費",30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,360000,360000,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"税引前利益",{"$f":"C233-C235","v":-33533.333333333314},48866.666666666686,48866.666666666686,-33533.333333333314,-33533.333333333314,8166.6666666666861,48866.666666666686,8166.6666666666861,8166.6666666666861,30866.666666666686,48866.666666666686,44766.666666666686,{"$f":"SUM(C259:N259)","v":195000.00000000023},195000.00000000023,0]
[null,"法人税等",{"$f":"IF(C259<=0,0,C259*$G$93)","v":0},{"$f":"IF(D259<=0,0,D259*$G$93)","v":19546.666666666675},19546.666666666675,0,0,3266.6666666666747,19546.666666666675,3266.6666666666747,3266.6666666666747,12346.666666666675,19546.666666666675,17906.666666666675,78000.000000000102,78000.000000000102,0]
[null,"税引後利益",{"$f":"C259-C260","v":-33533.333333333314},{"$f":"D259-D260","v":29320.000000000011},29320.000000000011,-33533.333333333314,-33533.333333333314,4900.0000000000109,29320.000000000011,4900.0000000000109,4900.0000000000109,18520.000000000011,29320.000000000011,26860.000000000011,117000.00000000013,117000.00000000013,0]
[]
[]
["⑦売上と仕入の資金繰り"]
[{"$f":"$A$3","v":"単位：円"}]
[]
[null,null,"売上代金の回収条件",null,null,null,null,"仕入代金の支払条件"]
[null,null,"商品名・相手名","締日","回収日","掛け取引割合",null,"商品名・相手名","締日","支払日","掛け取引割合"]
[null,null,{"$f":"B163","v":"A商品・あああ社"},"月末","翌月末",{"$f":"J11","v":0.6},null,{"$f":"B172","v":"A商品・Ｘ社"},"月末","翌月",{"$f":"J25","v":1}]
[null,null,{"$f":"B164","v":"B商品・いいい社"},"２５日","翌々月",{"$f":"J12","v":1},null,"B商品・Ｙ社","月末","翌月",{"$f":"J26","v":1}]
[null,null,"C商品・いいい社","現金","現金",0,null,"C商品・Ｚ社","月末","翌月",0.8]
[null,null,0,null,null,0,null,"運送費","月末","翌月",1]
[null,null,0,null,null,0,null,0,null,null,0]
[null,null,0,null,null,0,null,0,null,null,0]
[null,null,0,null,null,0,null,0,null,null,0]
[]
[null,null,"※黄色いところだけ入力します。緑色の金額を黄色いところにそのまま入力していきます。コピーする時は、コピーしたい場所を選択→右クリック→「コピー」→貼り付けたい場所を選択→右クリック→「形式を選択して貼り付け」→「値」を選びます。"]
[null,"月次",{"$f":"C118","v":"2023-06-01"},"2023-07-01","2023-08-01","2023-09-01","2023-10-01","2023-11-01",{"$f":"C127","v":"2023-12-01"},"2024-01-01","2024-02-01","2024-03-01","2024-04-01","2024-05-01","年間"]
[null,"■売上",{"$f":"SUM(C281,C285,C289,C293,C297,C301,C305)","v":2059100},2469800,2469800,2059100,2059100,2265700,2469800,2265700,2265700,2370000,2469800,2498900,{"$f":"SUM(C279:N279)","v":27722500}]
[]
[null,{"$f":"B163","v":"A商品・あああ社"},{"$f":"SUM(C282:C283)","v":1070400},{"$f":"SUM(D282:D283)","v":1284000},1284000,1070400,1070400,1177200,1284000,1177200,{"$f":"SUM(K282:K283)","v":1177200},1231200,1284000,1290000,14400000]
[null,"現金売上",{"$f":"IF($J$11=\"\",C216,C216-C283)","v":428400},513600,513600,428400,428400,471600,513600,471600,471600,493200,513600,516000,5763600]
[null,"掛売上",{"$f":"IF($J$11=100%,C216,IF($J$11=\"\",0,ROUNDDOWN((C216/$C$11)*$J$11,0)*$C$11))","v":642000},{"$f":"IF($J$11=100%,D216,IF($J$11=\"\",0,ROUNDDOWN((D216/$C$11)*$J$11,0)*$C$11))","v":770400},{"$f":"IF($J$11=100%,E216,IF($J$11=\"\",0,ROUNDDOWN((E216/$C$11)*$J$11,0)*$C$11))","v":770400},642000,642000,705600,770400,705600,705600,738000,770400,774000,8636400]
[null,"掛回収",null,642000,770400,770400,642000,642000,705600,770400,705600,705600,738000,770400,7862400]
[null,{"$f":"B164","v":"B商品・いいい社"},{"$f":"SUM(C286:C287)","v":337500},{"$f":"SUM(D286:D287)","v":405000},405000,337500,337500,372500,405000,372500,372500,390000,405000,422500,4562500]
[null,"現金売上",{"$f":"IF($J$12=\"\",C217,C217-C287)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"掛売上",{"$f":"IF($J$12=100%,C217,IF($J$12=\"\",0,ROUNDDOWN((C217/$C$12)*$J$12,0)*$C$12))","v":337500},{"$f":"IF($J$12=100%,D217,IF($J$12=\"\",0,ROUNDDOWN((D217/$C$12)*$J$12,0)*$C$12))","v":405000},405000,337500,337500,372500,405000,372500,372500,390000,405000,422500,4562500]
[null,"掛回収",null,null,337500,405000,405000,337500,337500,372500,405000,372500,372500,390000,3735000]
[null,{"$f":"B165","v":"C商品・いいい社"},{"$f":"SUM(C290:C291)","v":651200},{"$f":"SUM(D290:D291)","v":780800},780800,{"$f":"SUM(F290:F291)","v":651200},651200,716000,780800,716000,716000,748800,780800,786400,8760000]
[null,"現金売上",{"$f":"IF($J$13=\"\",C218,C218-C291)","v":651200},780800,780800,651200,651200,716000,780800,716000,716000,748800,780800,786400,8760000]
[null,"掛売上",{"$f":"IF($J$13=100%,C218,IF($J$13=\"\",0,ROUNDDOWN((C218/$C$13)*$J$13,0)*$C$13))","v":0},{"$f":"IF($J$13=100%,D218,IF($J$13=\"\",0,ROUNDDOWN((D218/$C$13)*$J$13,0)*$C$13))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛回収",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"B166","v":0},{"$f":"SUM(C294:C295)","v":0},{"$f":"SUM(D294:D295)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"現金売上",{"$f":"IF($J$14=\"\",C219,C219-C295)","v":""},"","","","","","","","","","","",0]
[null,"掛売上",{"$f":"IF($J$14=100%,C219,IF($J$14=\"\",0,ROUNDDOWN((C219/$C$14)*$J$14,0)*$C$14))","v":0},{"$f":"IF($J$14=100%,D219,IF($J$14=\"\",0,ROUNDDOWN((D219/$C$14)*$J$14,0)*$C$14))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛回収",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"B167","v":0},{"$f":"SUM(C298:C299)","v":0},{"$f":"SUM(D298:D299)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"現金売上",{"$f":"IF($J$15=\"\",C220,C220-C299)","v":""},"","","","","","","","","","","",0]
[null,"掛売上",{"$f":"IF($J$15=100%,C220,IF($J$15=\"\",0,ROUNDDOWN((C220/$C$15)*$J$15,0)*$C$15))","v":0},{"$f":"IF($J$15=100%,D220,IF($J$15=\"\",0,ROUNDDOWN((D220/$C$15)*$J$15,0)*$C$15))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛回収",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"B168","v":0},{"$f":"SUM(C302:C303)","v":0},{"$f":"SUM(D302:D303)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"現金売上",{"$f":"IF($J$16=\"\",C221,C221-C303)","v":""},"","","","","","","","","","","",0]
[null,"掛売上",{"$f":"IF($J$16=100%,C221,IF($J$16=\"\",0,ROUNDDOWN((C221/$C$16)*$J$16,0)*$C$16))","v":0},{"$f":"IF($J$16=100%,D221,IF($J$16=\"\",0,ROUNDDOWN((D221/$C$16)*$J$16,0)*$C$16))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛回収",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"B169","v":0},{"$f":"SUM(C306:C307)","v":0},{"$f":"SUM(D306:D307)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"現金売上",{"$f":"IF($J$17=\"\",C222,C222-C307)","v":""},"","","","","","","","","","","",0]
[null,"掛売上",{"$f":"IF($J$17=100%,C222,IF($J$17=\"\",0,ROUNDDOWN((C222/$C$17)*$J$17,0)*$C$17))","v":0},{"$f":"IF($J$17=100%,D222,IF($J$17=\"\",0,ROUNDDOWN((D222/$C$17)*$J$17,0)*$C$17))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛回収",null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"集計",{"$f":"SUM(C311:C312)","v":1079600},{"$f":"SUM(D311:D312)","v":1936400},2402300,2255000,2126600,2167100,2337500,2330500,2298200,2320100,2404900,2462800,{"$f":"SUM(O311:O312)","v":26121000}]
[null,"現金売上",{"$f":"SUM(C282,C286,C290,C294,C298,C302,C306)","v":1079600},{"$f":"SUM(D282,D286,D290,D294,D298,D302,D306)","v":1294400},1294400,1079600,1079600,1187600,1294400,1187600,1187600,1242000,1294400,1302400,{"$f":"SUM(O282,O286,O290,O294,O298,O302,O306)","v":14523600}]
[null,"掛回収",{"$f":"SUM(C284,C288,C292,C296,C300,C304,C308)","v":0},642000,1107900,1175400,1047000,979500,1043100,1142900,1110600,1078100,1110500,1160400,{"$f":"SUM(O284,O288,O292,O296,O300,O304,O308)","v":11597400}]
[]
[null,"■変動費",{"$f":"SUM(C316,C320,C324,C328,C332,C336,C340)","v":1639300},{"$f":"SUM(D316,D320,D324,D328,D332,D336,D340)","v":1967600},1967600,1639300,1639300,1804200,1967600,1804200,1804200,1885800,1967600,2000800,22087500]
[]
[null,{"$f":"B172","v":"A商品・Ｘ社"},{"$f":"SUM(C317:C318)","v":624400},{"$f":"SUM(D317:D318)","v":749000},749000,624400,624400,686700,749000,686700,686700,718200,749000,752500,8400000]
[null,"現金仕入",{"$f":"IF($J$25=\"\",C225,C225-C318)","v":0},{"$f":"IF($J$25=\"\",D225,D225-D318)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛仕入",{"$f":"IF($J$25=100%,C225,IF($J$25=\"\",0,ROUNDDOWN((C225/$C$25)*$J$25,0)*$C$25))","v":624400},{"$f":"IF($J$25=100%,D225,IF($J$25=\"\",0,ROUNDDOWN((D225/$C$25)*$J$25,0)*$C$25))","v":749000},749000,624400,624400,686700,749000,686700,686700,718200,749000,752500,8400000]
[null,"掛支払",null,624400,749000,749000,624400,624400,686700,749000,686700,686700,718200,749000,7647500]
[null,{"$f":"B173","v":"B商品・Ｙ社"},{"$f":"SUM(C321:C322)","v":202500},{"$f":"SUM(D321:D322)","v":243000},243000,202500,202500,223500,243000,223500,223500,234000,243000,253500,2737500]
[null,"現金仕入",{"$f":"IF($J$26=\"\",C226,C226-C322)","v":0},{"$f":"IF($J$26=\"\",D226,D226-D322)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛仕入",{"$f":"IF($J$26=100%,C226,IF($J$26=\"\",0,ROUNDDOWN((C226/$C$26)*$J$26,0)*$C$26))","v":202500},{"$f":"IF($J$26=100%,D226,IF($J$26=\"\",0,ROUNDDOWN((D226/$C$26)*$J$26,0)*$C$26))","v":243000},243000,202500,202500,223500,243000,223500,223500,234000,243000,{"$f":"IF($J$26=\"\",0,ROUNDDOWN((N226/$C$26)*$J$26,0)*$C$26)","v":253500},2737500]
[null,"掛支払",null,202500,243000,243000,202500,202500,223500,243000,223500,223500,234000,243000,2484000]
[null,{"$f":"B174","v":"C商品・Ｚ社"},{"$f":"SUM(C325:C326)","v":488400},{"$f":"SUM(D325:D326)","v":585600},585600,488400,488400,537000,585600,537000,537000,561600,585600,589800,6570000]
[null,"現金仕入",{"$f":"IF($J$27=\"\",C227,C227-C326)","v":97800},{"$f":"IF($J$27=\"\",D227,D227-D326)","v":117600},117600,97800,97800,107400,117600,107400,107400,112800,117600,118200,1317000]
[null,"掛仕入",{"$f":"IF($J$27=100%,C227,IF($J$27=\"\",0,ROUNDDOWN((C227/$C$27)*$J$27,0)*$C$27))","v":390600},{"$f":"IF($J$27=100%,D227,IF($J$27=\"\",0,ROUNDDOWN((D227/$C$27)*$J$27,0)*$C$27))","v":468000},468000,390600,390600,429600,468000,429600,429600,448800,468000,471600,5253000]
[null,"掛支払",null,390600,468000,468000,390600,390600,429600,468000,429600,429600,448800,468000,4781400]
[null,{"$f":"B175","v":"運送費"},{"$f":"SUM(C329:C330)","v":324000},{"$f":"SUM(D329:D330)","v":390000},390000,324000,324000,357000,390000,357000,357000,372000,390000,405000,4380000]
[null,"現金仕入",{"$f":"IF($J$28=\"\",C228,C228-C330)","v":0},{"$f":"IF($J$28=\"\",D228,D228-D330)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛仕入",{"$f":"IF($J$28=100%,C228,IF($J$28=\"\",0,ROUNDDOWN((C228/$C$28)*$J$28,0)*$C$28))","v":324000},{"$f":"IF($J$28=100%,D228,IF($J$28=\"\",0,ROUNDDOWN((D228/$C$28)*$J$28,0)*$C$28))","v":390000},390000,324000,324000,357000,390000,357000,357000,372000,390000,405000,4380000]
[null,"掛支払",null,324000,390000,390000,324000,324000,357000,390000,357000,357000,372000,390000,3975000]
[null,{"$f":"B176","v":0},{"$f":"SUM(C333:C334)","v":0},{"$f":"SUM(D333:D334)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"現金仕入",{"$f":"IF($J$29=\"\",C229,C229-C334)","v":""},{"$f":"IF($J$29=\"\",D229,D229-D334)","v":""},"","","","","","","","","","",0]
[null,"掛仕入",{"$f":"IF($J$29=100%,C229,IF($J$29=\"\",0,ROUNDDOWN((C229/$C$29)*$J$29,0)*$C$29))","v":0},{"$f":"IF($J$29=100%,D229,IF($J$29=\"\",0,ROUNDDOWN((D229/$C$29)*$J$29,0)*$C$29))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛支払",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"B177","v":0},{"$f":"SUM(C337:C338)","v":0},{"$f":"SUM(D337:D338)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"現金仕入",{"$f":"IF($J$30=\"\",C230,C230-C338)","v":""},{"$f":"IF($J$30=\"\",D230,D230-D338)","v":""},"","","","","","","","","","",0]
[null,"掛仕入",{"$f":"IF($J$30=100%,C230,IF($J$30=\"\",0,ROUNDDOWN((C230/$C$30)*$J$30,0)*$C$30))","v":0},{"$f":"IF($J$30=100%,D230,IF($J$30=\"\",0,ROUNDDOWN((D230/$C$30)*$J$30,0)*$C$30))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛支払",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"B178","v":0},{"$f":"SUM(C341:C342)","v":0},{"$f":"SUM(D341:D342)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"現金仕入",{"$f":"IF($J$31=\"\",C231,C231-C342)","v":""},{"$f":"IF($J$31=\"\",D231,D231-D342)","v":""},"","","","","","","","","","",0]
[null,"掛仕入",{"$f":"IF($J$31=100%,C231,IF($J$31=\"\",0,ROUNDDOWN((C231/$C$31)*$J$31,0)*$C$31))","v":0},{"$f":"IF($J$31=100%,D231,IF($J$31=\"\",0,ROUNDDOWN((D231/$C$31)*$J$31,0)*$C$31))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"掛支払",null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"集計",{"$f":"SUM(C346:C347)","v":97800},{"$f":"SUM(D346:D347)","v":1659100},1967600,1947800,1639300,1648900,1814400,1957400,1804200,1809600,1890600,1968200,{"$f":"SUM(O346:O347)","v":20204900}]
[null,"現金仕入",{"$f":"SUM(C317,C321,C325,C329,C333,C337,C341)","v":97800},{"$f":"SUM(D317,D321,D325,D329,D333,D337,D341)","v":117600},117600,97800,97800,107400,117600,107400,107400,112800,117600,118200,{"$f":"SUM(O317,O321,O325,O329,O333,O337,O341)","v":1317000}]
[null,"掛支払",{"$f":"SUM(C319,C323,C327,C331,C335,C339,C343)","v":0},1541500,1850000,1850000,1541500,1541500,1696800,1850000,1696800,1696800,1773000,1850000,{"$f":"SUM(O319,O323,O327,O331,O335,O339,O343)","v":18887900}]
[]
[]
[]
["⑧会社設立からの資金繰り"]
[{"$f":"$A$3","v":"単位：円"}]
[null,null,null,null,"開業"]
[null,"月次",{"$f":"DATE(YEAR(D354),MONTH(D354)-1,1)","v":"2023-04-01"},{"$f":"DATE(YEAR(E354),MONTH(E354)-1,1)","v":"2023-05-01"},"2023-06-01","2023-07-01","2023-08-01","2023-09-01","2023-10-01","2023-11-01","2023-12-01","2024-01-01","2024-02-01","2024-03-01","2024-04-01","2024-05-01"]
[null,"現金預金月初残高",2000000,{"$f":"C422","v":500000},1510000,{"$f":"E422","v":1693633.3333333333},{"$f":"F422","v":3055766.6666666665},{"$f":"G422","v":3033799.9999999995},{"$f":"H422","v":2884333.3333333326},{"$f":"I422","v":2914966.666666666},{"$f":"J422","v":2976499.9999999995},{"$f":"K422","v":3042933.3333333326},{"$f":"L422","v":2959366.6666666656},{"$f":"M422","v":2996699.9999999986},{"$f":"N422","v":3050533.3333333316},{"$f":"O422","v":3108166.6666666646}]
[]
[null,"営業収支",{"$f":"C359-C364","v":0},{"$f":"D359-D364","v":-1690000},216966.66666666663,1395466.6666666665,11366.666666666511,-116133.33333333349,63966.666666666744,94866.666666666744,99766.666666666511,-50233.333333333489,70666.666666666511,87166.666666666511,90966.666666666511,30720]
[]
[null,"営業収入",{"$f":"SUM(C360:C363)","v":0},{"$f":"SUM(D360:D363)","v":0},1079600,{"$f":"SUM(F360:F363)","v":1936400},2402300,2255000,2126600,2167100,2337500,2330500,2298200,2320100,2404900,2462800]
[null,"現金売上",null,null,1079600,1294400,1294400,1079600,1079600,1187600,1294400,1187600,1187600,1242000,1294400,1302400]
[null,"掛回収",null,null,0,642000,1107900,1175400,1047000,979500,1043100,1142900,1110600,1078100,1110500,1160400]
[]
[]
[null,"営業支出",{"$f":"SUM(C365:C389)","v":0},{"$f":"SUM(D365:D389)","v":1690000},862633.33333333337,540933.33333333337,2390933.3333333335,2371133.3333333335,2062633.3333333333,2072233.3333333333,2237733.3333333335,2380733.3333333335,2227533.3333333335,2232933.3333333335,2313933.3333333335,2432080]
[null,"現金仕入",null,1480000,439300,117600,117600,97800,97800,107400,117600,107400,107400,112800,117600,118200]
[null,"掛支払",null,null,0,null,1850000,1850000,1541500,1541500,1696800,1850000,1696800,1696800,1773000,1850000]
[]
[null,{"$f":"B236","v":"家賃"},null,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000]
[null,{"$f":"B237","v":"水道光熱費"},null,null,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000]
[null,"広告宣伝費",null,80000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000]
[null,"給与手当",null,null,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,{"$f":"B256","v":"支払利息"},null,null,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334]
[null,{"$f":"B260","v":"法人税等"},null,null,null,null,null,null,null,null,null,null,null,null,null,40546.666666666744]
[]
[null,"投資収支",{"$f":"-C393","v":-1500000},{"$f":"-D393","v":-1300000},0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"投資支出",{"$f":"SUM(C394:C402)","v":1500000},{"$f":"SUM(D394:D402)","v":1300000},0,0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"B38","v":"車"},null,800000]
[null,"備品",null,500000]
[null,"内外装",1000000]
[null,"敷金",500000]
[null,0]
[null,0]
[null,0]
[null,0]
[null,0]
[]
[null,"財務収支",{"$f":"C406-C413","v":0},{"$f":"D406-D413","v":4000000},-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336,-33333.333333333336]
[]
[null,"財務収入",{"$f":"SUM(C407:C411)","v":0},{"$f":"SUM(D407:D411)","v":4000000},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"公庫借入",null,4000000]
[]
[]
[]
[]
[]
[null,"財務支出",{"$f":"SUM(C414:C418)","v":0},{"$f":"SUM(D414:D418)","v":0},33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336]
[null,"公庫返済",null,null,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336,33333.333333333336]
[]
[]
[]
[]
[]
[null,"キャッシュフロー",{"$f":"SUM(C357,C391,C404)","v":-1500000},{"$f":"SUM(D357,D391,D404)","v":1010000},183633.33333333328,1362133.3333333333,-21966.666666666824,-149466.66666666683,30633.333333333409,61533.333333333409,66433.333333333168,-83566.666666666832,37333.333333333176,53833.333333333176,57633.333333333176,-2613.3333333333358]
[]
[null,"現金預金月末残高",{"$f":"SUM(C355,C420)","v":500000},{"$f":"SUM(D355,D420)","v":1510000},1693633.3333333333,3055766.6666666665,3033799.9999999995,2884333.3333333326,2914966.666666666,2976499.9999999995,3042933.3333333326,2959366.6666666656,2996699.9999999986,3050533.3333333316,3108166.6666666646,3105553.3333333312]
[null,"(翌月に繰り越し)"]
[]
[]
[null,"①の減価償却費計算で設定した設備投資支出",null,null,"②の借入条件で設定した財務収支と支払利息",null,null,null,null,"決算月に応じた税金支払月と税額"]
[]
[null,"設備の種類","購入金額",null,null,"融資希望額","借入期間(年)","年利",null,"決算月",{"$f":"C111","v":"2023-06-01"},{"$f":"D111","v":"2023-07-01"},{"$f":"E111","v":"2023-08-01"},{"$f":"F111","v":"2023-09-01"}]
[null,{"$f":"B38","v":"車"},800000,null,"借入条件",{"$f":"C66","v":4000000},{"$f":"D66","v":10},{"$f":"E66","v":0.04},null,"支払月",{"$f":"DATE(YEAR(K428),MONTH(K428)+2,1)","v":"2023-08-01"},{"$f":"DATE(YEAR(L428),MONTH(L428)+2,1)","v":"2023-09-01"},"2023-10-01","2023-11-01"]
[null,"備品",500000,null,null,null,null,null,null,{"$f":"G92","v":"法人税等"},{"$f":"IF(SUM(C259)<=0,0,SUM(C259)*$G$93)","v":0},{"$f":"IF(SUM($C$259:D259)<=0,0,SUM($C$259:D259)*$G$93)","v":6133.3333333333494},{"$f":"IF(SUM($C$259:E259)<=0,0,SUM($C$259:E259)*$G$93)","v":25680.000000000025},{"$f":"IF(SUM($C$259:F259)<=0,0,SUM($C$259:F259)*$G$93)","v":12266.666666666699}]
[null,"内外装",1000000,null,null,null,null,null,null,"決算月",{"$f":"G111","v":"2023-10-01"},{"$f":"H111","v":"2023-11-01"},{"$f":"C113","v":"2023-12-01"},{"$f":"D113","v":"2024-01-01"}]
[null,"敷金",500000,null,null,"年間","ひと月あたり返済","据置期間（ヶ月）",null,"支払月",{"$f":"DATE(YEAR(K431),MONTH(K431)+2,1)","v":"2023-12-01"},{"$f":"DATE(YEAR(L431),MONTH(L431)+2,1)","v":"2024-01-01"},{"$f":"DATE(YEAR(M431),MONTH(M431)+2,1)","v":"2024-02-01"},{"$f":"DATE(YEAR(N431),MONTH(N431)+2,1)","v":"2024-03-01"}]
[null,0,0,null,"元本返済額",{"$f":"C77","v":400000},{"$f":"F77","v":33333.333333333336},{"$f":"F66","v":0},null,{"$f":"J430","v":"法人税等"},{"$f":"IF(SUM($C$259:G259)<=0,0,SUM($C$259:G259)*$G$93)","v":0},{"$f":"IF(SUM($C$259:H259)<=0,0,SUM($C$259:H259)*$G$93)","v":2120.0000000000468},{"$f":"IF(SUM($C$259:I259)<=0,0,SUM($C$259:I259)*$G$93)","v":21666.666666666722},{"$f":"IF(SUM($C$259:J259)<=0,0,SUM($C$259:J259)*$G$93)","v":24933.333333333398}]
[null,0,0,null,null,null,null,null,null,"決算月",{"$f":"E113","v":"2024-02-01"},{"$f":"F113","v":"2024-03-01"},{"$f":"G113","v":"2024-04-01"},{"$f":"H113","v":"2024-05-01"}]
[null,0,0,null,null,null,null,null,null,"支払月",{"$f":"DATE(YEAR(K434),MONTH(K434)+2,1)","v":"2024-04-01"},{"$f":"DATE(YEAR(L434),MONTH(L434)+2,1)","v":"2024-05-01"},{"$f":"DATE(YEAR(M434),MONTH(M434)+2,1)","v":"2024-06-01"},{"$f":"DATE(YEAR(N434),MONTH(N434)+2,1)","v":"2024-07-01"}]
[null,0,0,null,null,"年間","ひと月あたり支払",null,null,{"$f":"J433","v":"法人税等"},{"$f":"IF(SUM($C$259:K259)<=0,0,SUM($C$259:K259)*$G$93)","v":28200.000000000073},{"$f":"IF(SUM($C$259:L259)<=0,0,SUM($C$259:L259)*$G$93)","v":40546.666666666744},{"$f":"IF(SUM($C$259:M259)<=0,0,SUM($C$259:M259)*$G$93)","v":60093.333333333423},{"$f":"IF(SUM($C$259:N259)<=0,0,SUM($C$259:N259)*$G$93)","v":78000.000000000102}]
[null,0,0,null,"支払利息",{"$f":"C70","v":160000},{"$f":"D70","v":13333.333333333334}]
[]
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[]
[]
["その他の資金繰り調整(リセット用)→触ると上手く動かなくなります。"]
[{"$f":"$A$3","v":"単位：円"},null,"開業"]
[null,"月次","2022-06-01","2022-07-01","2022-08-01","2022-09-01","2022-10-01","2022-11-01","2022-12-01","2023-01-01","2023-02-01","2023-03-01","2023-04-01","2023-05-01"]
[null,"現金預金月初残高",2000000,{"$f":"C611","v":2558466.666666667},{"$f":"D611","v":2412433.333333334},{"$f":"E611","v":2423800.0000000005},{"$f":"F611","v":2307666.666666667},{"$f":"G611","v":2371633.333333334},{"$f":"H611","v":2466500.0000000009},{"$f":"I611","v":2566266.6666666674},{"$f":"J611","v":2516033.333333334},{"$f":"K611","v":2586700.0000000005},{"$f":"L611","v":2673866.666666667},{"$f":"M611","v":2764833.3333333335}]
[]
[null,"営業収支",{"$f":"C548-C553","v":558466.66666666674},-146033.33333333326,11366.666666666511,-116133.33333333349,63966.666666666744,94866.666666666744,99766.666666666511,-50233.333333333489,70666.666666666511,87166.666666666511,90966.666666666511,71266.666666666511]
[]
[null,"営業収入",{"$f":"SUM(C549:C552)","v":1079600},{"$f":"SUM(D549:D552)","v":1936400},2402300,2255000,2126600,2167100,2337500,2330500,2298200,2320100,2404900,2462800]
[null,"現金売上",1079600,1294400,1294400,1079600,1079600,1187600,1294400,1187600,1187600,1242000,1294400,1302400]
[null,"掛回収",0,642000,1107900,1175400,1047000,979500,1043100,1142900,1110600,1078100,1110500,1160400]
[]
[]
[null,"営業支出",{"$f":"SUM(C554:C578)","v":521133.33333333331},2082433.3333333333,2390933.3333333335,2371133.3333333335,2062633.3333333333,2072233.3333333333,2237733.3333333335,2380733.3333333335,2227533.3333333335,2232933.3333333335,2313933.3333333335,2391533.3333333335]
[null,"現金仕入",97800,117600,117600,97800,97800,107400,117600,107400,107400,112800,117600,118200]
[null,"掛支払",0,1541500,1850000,1850000,1541500,1541500,1696800,1850000,1696800,1696800,1773000,1850000]
[]
[null,{"$f":"B368","v":"家賃"},130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000,130000]
[null,{"$f":"B369","v":"水道光熱費"},30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000,30000]
[null,"広告宣伝費",50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000]
[null,"給与手当",200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0]
[null,"支払利息",13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334,13333.333333333334]
[null,"法人税等"]
[]
[null,"投資収支",{"$f":"-C582","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"投資支出",{"$f":"SUM(C583:C591)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,{"$f":"B394","v":"車"}]
[null,{"$f":"B395","v":"備品"}]
[null,"内外装"]
[null,"敷金"]
[null,0]
[null,0]
[null,0]
[null,0]
[null,0]
[]
[null,"財務収支",{"$f":"C595-C602","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,{"$f":"SUM(C596:C600)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"SUM(C603:C607)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
[]
[]
[]
[null,"キャッシュフロー",{"$f":"SUM(C546,C580,C593)","v":558466.66666666674},-146033.33333333326,11366.666666666511,-116133.33333333349,63966.666666666744,94866.666666666744,99766.666666666511,-50233.333333333489,70666.666666666511,87166.666666666511,90966.666666666511,71266.666666666511]
[]
[null,"現金預金月末残高",{"$f":"SUM(C544,C609)","v":2558466.666666667},2412433.333333334,2423800.0000000005,2307666.666666667,2371633.333333334,2466500.0000000009,2566266.6666666674,2516033.333333334,2586700.0000000005,2673866.666666667,2764833.3333333335,2836100]
[null,"(翌月に繰り越し)"]