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[null,"농장명","맛있는 딸기만팜",null,"특징 2. 감가상각비 품목별 비중 고려 가능",null,null,null,null,null,null,null,null,null,null,null,"구분","기존 취득가액","신규 취득가액","취득가액","감가상각액","감가상각누계액","자산가치"]
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[null,"※ 건물구분 : 창고 등 입력",null,null,null,null,null,null,null,null,null,null,"※ 품목별 비중 합계는 반드시 100%여야함",null,null,null,{"$f":"Q21","v":"대농기구"},{"$f":"SUMPRODUCT(D57:D66,J57:J66)","v":750000},{"$f":"SUMPRODUCT(F57:F66,J57:J66)","v":150000},{"$f":"SUMPRODUCT(G57:G66,J57:J66)","v":300000},{"$f":"SUMPRODUCT(H57:H66,J57:J66)","v":450000}]
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[null,null,null,null,null,"","",{"$f":"IF(D43=\"\",\"\",D43-G43)","v":""},null,null,null,null,""]
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[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,"대농기구",{"$f":"SUMPRODUCT(D57:D66,K57:K66)","v":750000},{"$f":"SUMPRODUCT(F57:F66,K57:K66)","v":150000},{"$f":"SUMPRODUCT(G57:G66,K57:K66)","v":300000},{"$f":"SUMPRODUCT(H57:H66,K57:K66)","v":450000}]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,"차량운반구",{"$f":"SUMPRODUCT(D73:D82,K73:K82)","v":1250000},{"$f":"SUMPRODUCT(F73:F82,K73:K82)","v":156250},{"$f":"SUMPRODUCT(G73:G82,K73:K82)","v":468750},{"$f":"SUMPRODUCT(H73:H82,K73:K82)","v":781250}]
[null,"합계",null,{"$f":"SUM(D41:D50)","v":2000000},null,{"$f":"SUM(F41:F50)","v":200000},400000,{"$f":"SUM(H41:H50)","v":1600000},null,null,null,null,null,null,null,null,"비품",{"$f":"SUMPRODUCT(D90:D99,K90:K99)","v":250000},{"$f":"SUMPRODUCT(F90:F99,K90:K99)","v":50000},{"$f":"SUMPRODUCT(G90:G99,K90:K99)","v":50000},{"$f":"SUMPRODUCT(H90:H99,K90:K99)","v":200000}]
[null,"※ 영농시설물구분 : 비닐하우스 등 입력",null,null,null,null,null,null,null,null,null,null,"※ 품목별 비중 합계는 반드시 100%여야함",null,null,null,"성숙한 생물자산(식물)",{"$f":"SUMPRODUCT(F107:F116,M107:M116)","v":0},{"$f":"SUMPRODUCT(H107:H116,M107:M116)","v":0},{"$f":"SUMPRODUCT(I107:I116,M107:M116)","v":0},{"$f":"SUMPRODUCT(J107:J116,M107:M116)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"성숙한 생물자산(가축)",{"$f":"SUMPRODUCT(F123:F132,M123:M132)","v":0},{"$f":"SUMPRODUCT(H123:H132,M123:M132)","v":0},{"$f":"SUMPRODUCT(I123:I132,M123:M132)","v":0},{"$f":"SUMPRODUCT(J123:J132,M123:M132)","v":0}]
[null,"대농기구",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"합계",{"$f":"SUM(R46:R53)","v":4500000},{"$f":"SUM(S46:S53)","v":443750},{"$f":"SUM(T46:T53)","v":1031250},{"$f":"SUM(U46:U53)","v":3468750}]
[null,"대농기구구분","취득년도","취득가액","내용연수","감가상각액","감가상각누계액","자산가치","품목별 비중 (%)"]
[null,null,null,null,null,null,null,null,{"$f":"IF(C6=\"\",\"\",C6)","v":"딸기"},{"$f":"IF(C7=\"\",\"\",C7)","v":"수박"},{"$f":"IF(C8=\"\",\"\",C8)","v":"참외"},{"$f":"IF(C9=\"\",\"\",C9)","v":"토마토"},"합계"]
[null,"트랙터",2022,3000000,5,{"$f":"IF(D57=\"\",\"\",IF($C$5-C57+1>E57,1,D57/E57))","v":600000},{"$f":"IF(D57=\"\",\"\",IF($C$5-C57+1>E57,D57,F57*($C$5-C57)))","v":1200000},{"$f":"IF(D57=\"\",\"\",D57-G57)","v":1800000},0.25,0.25,0.25,0.25,{"$f":"IF(I57=\"\",\"\",SUM(I57:L57))","v":1}]
[null,null,null,null,null,{"$f":"IF(D58=\"\",\"\",IF($C$5-C58+1>E58,1,D58/E58))","v":""},{"$f":"IF(D58=\"\",\"\",IF($C$5-C58+1>E58,D58,F58*($C$5-C58)))","v":""},{"$f":"IF(D58=\"\",\"\",D58-G58)","v":""},null,null,null,null,{"$f":"IF(I58=\"\",\"\",SUM(I58:L58))","v":""},null,null,null,{"$f":"\"고정자산  \"&  C9&\"  요약(자동산출)\"","v":"고정자산  토마토  요약(자동산출)"}]
[null,null,null,null,null,"","",{"$f":"IF(D59=\"\",\"\",D59-G59)","v":""},null,null,null,null,"",null,null,null,"구분","취득가액","감가상각액","감가상각누계액","자산가치"]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,{"$f":"Q46","v":"토지"},{"$f":"SUMPRODUCT(F15:F20,J15:J20)","v":1000000},null,null,{"$f":"SUMPRODUCT(F15:F20,J15:J20)","v":1000000}]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,{"$f":"Q47","v":"건물"},{"$f":"SUMPRODUCT(D28:D33,L28:L33)","v":750000},{"$f":"SUMPRODUCT(F28:F33,L28:L33)","v":37500},{"$f":"SUMPRODUCT(G28:G33,L28:L33)","v":112500},{"$f":"SUMPRODUCT(H28:H33,L28:L33)","v":637500}]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,"영농시설물",{"$f":"SUMPRODUCT(D41:D50,L41:L50)","v":500000},{"$f":"SUMPRODUCT(F41:F50,L41:L50)","v":50000},{"$f":"SUMPRODUCT(G41:G50,L41:L50)","v":100000},{"$f":"SUMPRODUCT(H41:H50,L41:L50)","v":400000}]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,"대농기구",{"$f":"SUMPRODUCT(D57:D66,L57:L66)","v":750000},{"$f":"SUMPRODUCT(F57:F66,L57:L66)","v":150000},{"$f":"SUMPRODUCT(G57:G66,L57:L66)","v":300000},{"$f":"SUMPRODUCT(H57:H66,L57:L66)","v":450000}]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,"차량운반구",{"$f":"SUMPRODUCT(D73:D82,L73:L82)","v":1250000},{"$f":"SUMPRODUCT(F73:F82,L73:L82)","v":156250},{"$f":"SUMPRODUCT(G73:G82,L73:L82)","v":468750},{"$f":"SUMPRODUCT(H73:H82,L73:L82)","v":781250}]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,"비품",{"$f":"SUMPRODUCT(D90:D99,L90:L99)","v":250000},{"$f":"SUMPRODUCT(F90:F99,L90:L99)","v":50000},{"$f":"SUMPRODUCT(G90:G99,L90:L99)","v":50000},{"$f":"SUMPRODUCT(H90:H99,L90:L99)","v":200000}]
[null,null,null,null,null,"","","",null,null,null,null,"",null,null,null,"성숙한 생물자산(식물)",{"$f":"SUMPRODUCT(F107:F116,N107:N116)","v":0},{"$f":"SUMPRODUCT(H107:H116,N107:N116)","v":0},{"$f":"SUMPRODUCT(I107:I116,N107:N116)","v":0},{"$f":"SUMPRODUCT(J107:J116,N107:N116)","v":0}]
[null,"합계",null,{"$f":"SUM(D57:D66)","v":3000000},null,{"$f":"SUM(F57:F66)","v":600000},1200000,{"$f":"SUM(H57:H66)","v":1800000},null,null,null,null,null,null,null,null,"성숙한 생물자산(가축)",{"$f":"SUMPRODUCT(F123:F132,N123:N132)","v":0},{"$f":"SUMPRODUCT(H123:H132,N123:N132)","v":0},{"$f":"SUMPRODUCT(I123:I132,N123:N132)","v":0},{"$f":"SUMPRODUCT(J123:J132,N123:N132)","v":0}]
[null,"※ 대농기구구분 : 트랙터 등 입력",null,null,null,null,null,null,null,null,null,null,"※ 품목별 비중 합계는 반드시 100%여야함",null,null,null,"합계",{"$f":"SUM(R60:R67)","v":4500000},{"$f":"SUM(S60:S67)","v":443750},{"$f":"SUM(T60:T67)","v":1031250},{"$f":"SUM(U60:U67)","v":3468750}]
[]
[null,"차량운반구"]
[null,"차량운반구구분","취득년도","취득가액","내용연수","감가상각액","감가상각누계액","자산가치","품목별 비중 (%)"]
[null,null,null,null,null,null,null,null,{"$f":"IF(C6=\"\",\"\",C6)","v":"딸기"},{"$f":"IF(C7=\"\",\"\",C7)","v":"수박"},{"$f":"IF(C8=\"\",\"\",C8)","v":"참외"},{"$f":"IF(C9=\"\",\"\",C9)","v":"토마토"},"합계"]
[null,"트럭",2021,5000000,8,{"$f":"IF(D73=\"\",\"\",IF($C$5-C73+1>E73,1,D73/E73))","v":625000},{"$f":"IF(D73=\"\",\"\",IF($C$5-C73+1>E73,D73,F73*($C$5-C73)))","v":1875000},{"$f":"IF(D73=\"\",\"\",D73-G73)","v":3125000},0.25,0.25,0.25,0.25,{"$f":"IF(I73=\"\",\"\",SUM(I73:L73))","v":1}]
[null,null,null,null,null,{"$f":"IF(D74=\"\",\"\",IF($C$5-C74+1>E74,1,D74/E74))","v":""},{"$f":"IF(D74=\"\",\"\",IF($C$5-C74+1>E74,D74,F74*($C$5-C74)))","v":""},{"$f":"IF(D74=\"\",\"\",D74-G74)","v":""},null,null,null,null,{"$f":"IF(I74=\"\",\"\",SUM(I74:L74))","v":""}]
[null,null,null,null,null,"","",{"$f":"IF(D75=\"\",\"\",D75-G75)","v":""},null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,"합계",null,{"$f":"SUM(D73:D82)","v":5000000},null,{"$f":"SUM(F73:F82)","v":625000},1875000,{"$f":"SUM(H73:H82)","v":3125000}]
[null,"※ 차량운반구구분 : 트럭 등 입력",null,null,null,null,null,null,null,null,null,null,"※ 품목별 비중 합계는 반드시 100%여야함"]
[]
[]
[null,"비품"]
[null,"비품구분","취득년도","취득가액","내용연수","감가상각액","감가상각누계액","자산가치","품목별 비중 (%)"]
[null,null,null,null,null,null,null,null,{"$f":"IF(C6=\"\",\"\",C6)","v":"딸기"},{"$f":"IF(C7=\"\",\"\",C7)","v":"수박"},{"$f":"IF(C8=\"\",\"\",C8)","v":"참외"},{"$f":"IF(C9=\"\",\"\",C9)","v":"토마토"},"합계"]
[null,"컴퓨터",2023,1000000,5,{"$f":"IF(D90=\"\",\"\",IF($C$5-C90+1>E90,1,D90/E90))","v":200000},{"$f":"IF(D90=\"\",\"\",IF($C$5-C90+1>E90,D90,F90*($C$5-C90)))","v":200000},{"$f":"IF(D90=\"\",\"\",D90-G90)","v":800000},0.25,0.25,0.25,0.25,{"$f":"IF(I90=\"\",\"\",SUM(I90:L90))","v":1}]
[null,null,null,null,null,{"$f":"IF(D91=\"\",\"\",IF($C$5-C91+1>E91,1,D91/E91))","v":""},{"$f":"IF(D91=\"\",\"\",IF($C$5-C91+1>E91,D91,F91*($C$5-C91)))","v":""},{"$f":"IF(D91=\"\",\"\",D91-G91)","v":""},null,null,null,null,{"$f":"IF(I91=\"\",\"\",SUM(I91:L91))","v":""}]
[null,null,null,null,null,"","",{"$f":"IF(D92=\"\",\"\",D92-G92)","v":""},null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,null,null,null,null,"","","",null,null,null,null,""]
[null,"합계",null,{"$f":"SUM(D90:D99)","v":1000000},null,{"$f":"SUM(F90:F99)","v":200000},200000,{"$f":"SUM(H90:H99)","v":800000}]
[null,"※ 비품구분 : 컴퓨터 등 입력",null,null,null,null,null,null,null,null,null,null,"※ 품목별 비중 합계는 반드시 100%여야함"]
[]
[]
[null,"성숙한 생물자산(식물)"]
[null,"과수구분","성목년도","규모(주)","투입단가","투입원가","내용연수","감가상각액","감가상각누계액","자산가치","품목별 비중 (%)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C6=\"\",\"\",C6)","v":"딸기"},{"$f":"IF(C7=\"\",\"\",C7)","v":"수박"},{"$f":"IF(C8=\"\",\"\",C8)","v":"참외"},{"$f":"IF(C9=\"\",\"\",C9)","v":"토마토"},"합계"]
[null,null,null,null,null,{"$f":"IF(D107=\"\",\"\",D107*E107)","v":""},null,{"$f":"IF(F107=\"\",\"\",IF($C$5-C107+1>G107,1,F107/G107))","v":""},{"$f":"IF(F107=\"\",\"\",IF($C$5-C107+1>G107,F107,H107*($C$5-C107)))","v":""},{"$f":"IF(F107=\"\",\"\",F107-I107)","v":""},null,null,null,null,{"$f":"IF(K107=\"\",\"\",SUM(K107:N107))","v":""}]
[null,null,null,null,null,{"$f":"IF(D108=\"\",\"\",D108*E108)","v":""},null,{"$f":"IF(F108=\"\",\"\",IF($C$5-C108+1>G108,1,F108/G108))","v":""},{"$f":"IF(F108=\"\",\"\",IF($C$5-C108+1>G108,F108,H108*($C$5-C108)))","v":""},{"$f":"IF(F108=\"\",\"\",F108-I108)","v":""},null,null,null,null,{"$f":"IF(K108=\"\",\"\",SUM(K108:N108))","v":""}]
[null,null,null,null,null,"",null,"","",{"$f":"IF(F109=\"\",\"\",F109-I109)","v":""},null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,"합계",null,null,null,{"$f":"SUM(F107:F116)","v":0},null,{"$f":"SUM(H107:H116)","v":0},0,{"$f":"SUM(J107:J116)","v":0}]
[null,"※ 과수구분 : 포도, 사과 등 입력",null,null,null,null,null,null,null,null,null,null,null,null,"※ 품목별 비중 합계는 반드시 100%여야함"]
[]
[null,"성숙한 생물자산(가축)"]
[null,"축산구분","성축년도","규모(마리)","투입단가","투입원가","내용연수","감가상각액","감가상각누계액","자산가치","품목별 비중 (%)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C6=\"\",\"\",C6)","v":"딸기"},{"$f":"IF(C7=\"\",\"\",C7)","v":"수박"},{"$f":"IF(C8=\"\",\"\",C8)","v":"참외"},{"$f":"IF(C9=\"\",\"\",C9)","v":"토마토"},"합계"]
[null,null,null,null,null,{"$f":"IF(D123=\"\",\"\",D123*E123)","v":""},null,{"$f":"IF(F123=\"\",\"\",IF($C$5-C123+1>G123,1,F123/G123))","v":""},{"$f":"IF(F123=\"\",\"\",IF($C$5-C123+1>G123,F123,H123*($C$5-C123)))","v":""},{"$f":"IF(F123=\"\",\"\",F123-I123)","v":""}]
[null,null,null,null,null,{"$f":"IF(D124=\"\",\"\",D124*E124)","v":""},null,{"$f":"IF(F124=\"\",\"\",IF($C$5-C124+1>G124,1,F124/G124))","v":""},{"$f":"IF(F124=\"\",\"\",IF($C$5-C124+1>G124,F124,H124*($C$5-C124)))","v":""},{"$f":"IF(F124=\"\",\"\",F124-I124)","v":""},null,null,null,null,{"$f":"IF(K124=\"\",\"\",SUM(K124:N124))","v":""}]
[null,null,null,null,null,"",null,"","",{"$f":"IF(F125=\"\",\"\",F125-I125)","v":""},null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,null,null,null,null,"",null,"","","",null,null,null,null,""]
[null,"합계",null,null,null,{"$f":"SUM(F123:F132)","v":0},null,{"$f":"SUM(H123:H132)","v":0},0,{"$f":"SUM(J123:J132)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"※ 품목별 비중 합계는 반드시 100%여야함"]

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[]
[null,"계정관리",null,null,null,null,null,"자산",null,null,null,null,null,null,null,null,"부채"]
[]
[null,"자산",null,null,"부채",null,null,"재고자산",null,null,null,null,null,null,null,null,"유동부채"]
[null,null,null,null,null,null,null,"재고자산구분","금액","작목별 세부금액",null,null,null,null,null,null,"유동부채구분","금액"]
[null,"구분","항목",null,"구분","항목",null,null,null,{"$f":"IF('(1)고정자산'!C6=\"\",\"\",'(1)고정자산'!C6)","v":"딸기"},{"$f":"IF('(1)고정자산'!C7=\"\",\"\",'(1)고정자산'!C7)","v":"수박"},{"$f":"IF('(1)고정자산'!C8=\"\",\"\",'(1)고정자산'!C8)","v":"참외"},{"$f":"IF('(1)고정자산'!C9=\"\",\"\",'(1)고정자산'!C9)","v":"토마토"},"합계",null,null,{"$f":"IF(F7=\"\",\"\",F7)","v":"단기차입금"},10000000]
[null,"재고\n자산","종묘,종자,종균",null,"유동\n부채","단기차입금",null,{"$f":"IF(C7=\"\",\"\",C7)","v":"종묘,종자,종균"},30000,30000,null,null,null,{"$f":"IF(SUM(J7:M7)=0,\"\",SUM(J7:M7))","v":30000},null,null,{"$f":"IF(F8=\"\",\"\",F8)","v":"외상매입금"}]
[null,null,"비료",null,null,"외상매입금",null,{"$f":"IF(C8=\"\",\"\",C8)","v":"비료"},100000,100000,null,null,null,{"$f":"IF(SUM(J8:M8)=0,\"\",SUM(J8:M8))","v":100000},null,null,"미지급금"]
[null,null,"농약",null,null,"미지급금",null,"농약",80000,80000,null,null,null,80000,null,null,"미지급비용"]
[null,null,"사료",null,null,"미지급비용",null,"사료",null,null,null,null,null,"",null,null,"예수금"]
[null,null,"약품",null,null,"예수금",null,"약품",null,null,null,null,null,"",null,null,"선수금"]
[null,null,"기타재료",null,null,"선수금",null,"기타재료",null,null,null,null,null,"",null,null,"선수수익"]
[null,null,null,null,null,"선수수익",null,"",null,null,null,null,null,"",null,null,""]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"",null,null,""]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"",null,null,""]
[null,null,"생장물",null,null,null,null,"생장물",500000,500000,null,null,null,500000,null,null,""]
[null,null,"성장중인 생물자산(식물)",null,null,null,null,"성장중인 생물자산(식물)",null,null,null,null,null,"",null,null,""]
[null,null,"성장중인 생물자산(가축)",null,null,null,null,"성장중인 생물자산(가축)",null,null,null,null,null,"",null,null,"합계",{"$f":"SUM(R6:R17)","v":10000000}]
[null,null,null,null,"비유동\n부채","장기차입금",null,"",null,null,null,null,null,""]
[null,null,"주산물",null,null,"장기외상매입금",null,{"$f":"IF(C20=\"\",\"\",C20)","v":"주산물"},500000,500000,null,null,null,500000]
[null,null,"부산물",null,null,"사채",null,"부산물",null,null,null,null,null,""]
[null,null,"가공품",null,null,null,null,"가공품",null,null,null,null,null,"",null,null,"비유동부채"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"",null,null,"비유동부채구분","금액"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"",null,null,{"$f":"IF(F19=\"\",\"\",F19)","v":"장기차입금"},2000000]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"",null,null,{"$f":"IF(F20=\"\",\"\",F20)","v":"장기외상매입금"}]
[null,"당좌\n자산","현금",null,null,null,null,"합계",{"$f":"IF(SUM(I7:I25)=0,\"\",SUM(I7:I25))","v":1210000},1210000,"","","",1210000,null,null,"사채"]
[null,null,"단기예금",null,null,null,null,null,null,null,null,null,"※ 품목별 합계는 금액과 일치해야함",null,null,null,""]
[null,null,"단기대여금",null,"특징 1. 계정추가 가능",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"외상매출금",null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"미수금",null,null,null,null,"당좌자산",null,null,null,null,null,null,null,null,""]
[null,null,"미수수익",null,null,null,null,"당좌자산구분","금액",null,null,null,null,null,null,null,""]
[null,null,"선급금",null,null,null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":"현금"},10000000,null,null,null,null,null,null,null,"합계",{"$f":"SUM(R24:R31)","v":2000000}]
[null,null,"선급비용",null,null,null,null,"단기예금",5000000]
[null,null,null,null,null,null,null,"단기대여금"]
[null,null,null,null,null,null,null,"외상매출금"]
[null,null,null,null,null,null,null,"미수금",null,null,null,null,null,null,null,null,"자본"]
[null,null,null,null,null,null,null,"미수수익"]
[null,null,null,null,null,null,null,"선급금",null,null,null,null,null,null,null,null,"인출금 (자가노동비 인출)"]
[null,"투자\n자산","주식",null,null,null,null,"선급비용",null,null,null,null,null,null,null,null,"인출금","금액"]
[null,null,"채권",null,null,null,null,"",null,null,null,null,null,null,null,null,"인출금(현금인출)"]
[null,null,"특허권",null,null,null,null,"",null,null,null,null,null,null,null,null,"인출금(단기예금인출)"]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,"합계",{"$f":"SUM(I32:I44)","v":15000000}]
[]
[]
[]
[null,null,null,null,null,null,null,"투자자산 등"]
[null,null,null,null,null,null,null,"투자자산 등 구분","금액"]
[null,null,null,null,null,null,null,{"$f":"IF(C39=\"\",\"\",C39)","v":"주식"}]
[null,null,null,null,null,null,null,"채권"]
[null,null,null,null,null,null,null,"특허권"]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,"합계",{"$f":"SUM(I51:I58)","v":0}]

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[]
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[null,"  유동자산",null,{"$f":"SUM(C8,C22,C42)","v":16210000},null,null,"  유동자산",null,{"$f":"D7","v":16210000},null,null,null,null,"자 본",{"$f":"I19","v":18085000}]
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[null,{"$f":"\"         \"&'(2)기초자산,부채'!C27","v":"         단기예금"},{"$f":"IF('(2)기초자산,부채'!I33=\"\",\"\",'(2)기초자산,부채'!I33-'(2)기초자산,부채'!R41)","v":5000000},null,null,null,"     투자자산",{"$f":"C42","v":0}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C28","v":"         단기대여금"},{"$f":"IF('(2)기초자산,부채'!I34=\"\",\"\",'(2)기초자산,부채'!I34)","v":""},null,null,null,"  비유동자산",null,{"$f":"D51","v":13875000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C29","v":"         외상매출금"},{"$f":"IF('(2)기초자산,부채'!I35=\"\",\"\",'(2)기초자산,부채'!I35)","v":""},null,null,null,"자 산 총 계",null,{"$f":"D67","v":30085000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C30","v":"         미수금"},{"$f":"IF('(2)기초자산,부채'!I36=\"\",\"\",'(2)기초자산,부채'!I36)","v":""},null,null,null,"부 채"]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C31","v":"         미수수익"},{"$f":"IF('(2)기초자산,부채'!I37=\"\",\"\",'(2)기초자산,부채'!I37)","v":""},null,null,null,"  유동부채",{"$f":"C69","v":10000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C32","v":"         선급금"},{"$f":"IF('(2)기초자산,부채'!I38=\"\",\"\",'(2)기초자산,부채'!I38)","v":""},null,null,null,"  비유동부채",{"$f":"C82","v":2000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C33","v":"         선급비용"},{"$f":"IF('(2)기초자산,부채'!I39=\"\",\"\",'(2)기초자산,부채'!I39)","v":""},null,null,null,"부 채 총 계",null,{"$f":"D91","v":12000000}]
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[null,{"$f":"\"         \"&'(2)기초자산,부채'!C36","v":"         "},{"$f":"IF('(2)기초자산,부채'!I42=\"\",\"\",'(2)기초자산,부채'!I42)","v":""},null,null,null,"자 본 총 계",null,{"$f":"D95","v":18085000}]
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[null,{"$f":"\"         \"&'(2)기초자산,부채'!C42","v":"         "},{"$f":"IF('(2)기초자산,부채'!I54=\"\",\"\",'(2)기초자산,부채'!I54)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C43","v":"         "},{"$f":"IF('(2)기초자산,부채'!I55=\"\",\"\",'(2)기초자산,부채'!I55)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C44","v":"         "},{"$f":"IF('(2)기초자산,부채'!I56=\"\",\"\",'(2)기초자산,부채'!I56)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C45","v":"         "},{"$f":"IF('(2)기초자산,부채'!I57=\"\",\"\",'(2)기초자산,부채'!I57)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C46","v":"         "},{"$f":"IF('(2)기초자산,부채'!I58=\"\",\"\",'(2)기초자산,부채'!I58)","v":""}]
[null,"  비유동자산",null,{"$f":"SUM(C52:C66)-SUM(D52:D66)","v":13875000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q4","v":"         토지"},{"$f":"'(1)고정자산'!R4","v":4000000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q5","v":"         건물"},{"$f":"'(1)고정자산'!R5","v":3000000}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q5&\"감가상각누계액\"","v":"         (-)건물감가상각누계액"},null,{"$f":"'(1)고정자산'!V5","v":450000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q6","v":"         영농시설물"},{"$f":"'(1)고정자산'!R6","v":2000000}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q6&\"감가상각누계액\"","v":"         (-)영농시설물감가상각누계액"},null,{"$f":"'(1)고정자산'!V6","v":400000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q7","v":"         대농기구"},{"$f":"'(1)고정자산'!R7","v":3000000}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q7&\"감가상각누계액\"","v":"         (-)대농기구감가상각누계액"},null,{"$f":"'(1)고정자산'!V7","v":1200000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q8","v":"         차량운반구"},{"$f":"'(1)고정자산'!R8","v":5000000}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q8&\"감가상각누계액\"","v":"         (-)차량운반구감가상각누계액"},null,{"$f":"'(1)고정자산'!V8","v":1875000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q9","v":"         비품"},{"$f":"'(1)고정자산'!R9","v":1000000}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q9&\"감가상각누계액\"","v":"         (-)비품감가상각누계액"},null,{"$f":"'(1)고정자산'!V9","v":200000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q10","v":"         성숙한 생물자산(식물)"},{"$f":"'(1)고정자산'!R10","v":0}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q10&\"감가상각누계액\"","v":"         (-)성숙한 생물자산(식물)감가상각누계액"},null,{"$f":"'(1)고정자산'!V10","v":0}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q11","v":"         성숙한 생물자산(가축)"},{"$f":"'(1)고정자산'!R11","v":0}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q11&\"감가상각누계액\"","v":"         (-)성숙한 생물자산(가축)감가상각누계액"},null,{"$f":"'(1)고정자산'!V11","v":0}]
[null,"자 산 총 계",null,{"$f":"SUM(D7,D51)","v":30085000}]
[null,"부 채"]
[null,"  유동부채",{"$f":"SUM(C70:C81)","v":10000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F7","v":"         단기차입금"},{"$f":"IF('(2)기초자산,부채'!R6=\"\",\"\",'(2)기초자산,부채'!R6)","v":10000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F8","v":"         외상매입금"},{"$f":"IF('(2)기초자산,부채'!R7=\"\",\"\",'(2)기초자산,부채'!R7)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F9","v":"         미지급금"},{"$f":"IF('(2)기초자산,부채'!R8=\"\",\"\",'(2)기초자산,부채'!R8)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F10","v":"         미지급비용"},{"$f":"IF('(2)기초자산,부채'!R9=\"\",\"\",'(2)기초자산,부채'!R9)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F11","v":"         예수금"},{"$f":"IF('(2)기초자산,부채'!R10=\"\",\"\",'(2)기초자산,부채'!R10)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F12","v":"         선수금"},{"$f":"IF('(2)기초자산,부채'!R11=\"\",\"\",'(2)기초자산,부채'!R11)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F13","v":"         선수수익"},{"$f":"IF('(2)기초자산,부채'!R12=\"\",\"\",'(2)기초자산,부채'!R12)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F14","v":"         "},{"$f":"IF('(2)기초자산,부채'!R13=\"\",\"\",'(2)기초자산,부채'!R13)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F15","v":"         "},{"$f":"IF('(2)기초자산,부채'!R14=\"\",\"\",'(2)기초자산,부채'!R14)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F16","v":"         "},{"$f":"IF('(2)기초자산,부채'!R15=\"\",\"\",'(2)기초자산,부채'!R15)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F17","v":"         "},{"$f":"IF('(2)기초자산,부채'!R16=\"\",\"\",'(2)기초자산,부채'!R16)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F18","v":"         "},{"$f":"IF('(2)기초자산,부채'!R17=\"\",\"\",'(2)기초자산,부채'!R17)","v":""}]
[null,"  비유동부채",{"$f":"SUM(C83:C90)","v":2000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F19","v":"         장기차입금"},{"$f":"IF('(2)기초자산,부채'!R24=\"\",\"\",'(2)기초자산,부채'!R24)","v":2000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F20","v":"         장기외상매입금"},{"$f":"IF('(2)기초자산,부채'!R25=\"\",\"\",'(2)기초자산,부채'!R25)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F21","v":"         사채"},{"$f":"IF('(2)기초자산,부채'!R26=\"\",\"\",'(2)기초자산,부채'!R26)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F22","v":"         "},{"$f":"IF('(2)기초자산,부채'!R27=\"\",\"\",'(2)기초자산,부채'!R27)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F23","v":"         "},{"$f":"IF('(2)기초자산,부채'!R28=\"\",\"\",'(2)기초자산,부채'!R28)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F24","v":"         "},{"$f":"IF('(2)기초자산,부채'!R29=\"\",\"\",'(2)기초자산,부채'!R29)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F25","v":"         "},{"$f":"IF('(2)기초자산,부채'!R30=\"\",\"\",'(2)기초자산,부채'!R30)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F26","v":"         "},{"$f":"IF('(2)기초자산,부채'!R31=\"\",\"\",'(2)기초자산,부채'!R31)","v":""}]
[null,"부 채 총 계",null,{"$f":"SUM(C69,C82)","v":12000000}]
[null,"자 본"]
[null,"  자본금",{"$f":"C94","v":18085000}]
[null,{"$f":"\"         \"&\"출자금\"","v":"         출자금"},{"$f":"D67-D91","v":18085000}]
[null,"자 본 총 계",null,{"$f":"C93","v":18085000}]
[null,"부채와 자본 총계",null,{"$f":"D91+D95","v":30085000}]

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[null,"계정관리",null,null,null,null,"판매수익(매출액)"]
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[null,"영업수익","주산물 판매수익",null,null,null,12,2,"수박","주산물 판매수익","수박 판매",5000000]
[null,null,"부산물 판매수익",null,null,null,12,15,"참외","주산물 판매수익","참외 판매",2500000]
[null,null,"가공품 판매수익",null,null,null,12,15,"토마토","주산물 판매수익","토마토 판매",2500000]
[null,null,null,"※ 영업수익 항목 추가 가능"]
[]
[]
[null,"영업외\n수익","정부보조금"]
[null,null,"이자 수익"]
[null,null,"임대료 수익"]
[null,null,"유형자산 처분 이익"]
[null,null,"수수료 수익"]
[null,null,"잡이익"]
[null,null,null,"※ 영업외수익 항목 추가 가능"]

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[null,"계정관리",null,null,null,null,"생산비용"]
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[null,"구분","항목",null,null,null,7,1,"딸기","비료비","비료비",1100000,"농협에서 체크카드로 구매"]
[null,"재료비","종묘,종자,종균비",null,null,null,8,4,"수박","종묘,종자,종균비","종묘비",4500000,"농협에서 외상으로 구매"]
[null,null,"비료비",null,null,null,8,9,"토마토","농약비","농약비",500000,"농협에서 현금으로 구매"]
[null,null,"농약비",null,null,null,8,7,"참외","인건비(일용직)","고용비",1000000,"고용비 계좌이체"]
[null,null,"가축구입비",null,null,null,10,17,"딸기","광열동력비","난방비",100000,"농장 난방비 신용카드 결제"]
[null,null,"사료비"]
[null,null,"약품,방역,치료비"]
[null,null,"기타재료비"]
[null,null,null,"※ 재료비 항목 추가 가능"]
[]
[]
[null,"노무비","급여(상시고용)"]
[null,null,"인건비(일용직)"]
[null,null,null,"※ 노무비 항목 추가 가능"]
[]
[]
[]
[null,"경비","임차료"]
[null,null,"농작업위탁비"]
[null,null,"위탁비용"]
[null,null,"광열동력비"]
[null,null,"소농구비"]
[null,null,"보험료(농업보험)"]
[null,null,"종부료"]
[null,null,"분뇨처리비"]
[null,null,"기타경비","※ 경비 항목 추가 가능"]

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[null,"계정관리",null,null,null,null,"판매비와 관리비용 등"]
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[null,"판매비,\n관리비","급여(판매, 관리)",null,null,null,11,27,"참외","복리후생비","복리후생",200000,"농장 직원 회식비 체크카드 결제"]
[null,null,"임차료(판매, 관리)",null,null,null,12,1,"토마토","차량유지비","주유비",100000,"트럭주유 체크카드 결제"]
[null,null,"판매추진비(운반,상하차)",null,null,null,9,10,"딸기","이자비용","이자",300000,"장기차입금 이자 자동이체"]
[null,null,"판매수수료"]
[null,null,"복리후생비"]
[null,null,"접대비"]
[null,null,"차량유지비"]
[null,null,"교통비"]
[null,null,"광고선전비"]
[null,null,"통신비"]
[null,null,"도서인쇄비"]
[null,null,"소모품비"]
[null,null,"보험료(판매, 관리)"]
[null,null,"잡비"]
[null,null,null,"※ 판매비와 관리비 항목 추가 가능"]
[]
[]
[]
[]
[null,"영업외비용","이자비용"]
[null,null,"세금과공과"]
[null,null,"유형자산처분손실"]
[null,null,null,"※ 영업외비용 항목 추가 가능"]
[]
[null,"법인세","법인세"]
[null,null,null,"※ 법인세 항목 추가 가능"]

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[]
[null,"수익",null,null,"비용",null,null,null,null,null,{"$f":"'(1)고정자산'!C6&\"  수익\"","v":"딸기  수익"},null,null,{"$f":"'(1)고정자산'!C6&\"  비용\"","v":"딸기  비용"},null,null,null,null,null,{"$f":"'(1)고정자산'!C7&\"  수익\"","v":"수박  수익"},null,null,{"$f":"'(1)고정자산'!C7&\"  비용\"","v":"수박  비용"},null,null,null,null,null,{"$f":"'(1)고정자산'!C8&\"  수익\"","v":"참외  수익"},null,null,{"$f":"'(1)고정자산'!C8&\"  비용\"","v":"참외  비용"},null,null,null,null,null,{"$f":"'(1)고정자산'!C9&\"  수익\"","v":"토마토  수익"},null,null,{"$f":"'(1)고정자산'!C9&\"  비용\"","v":"토마토  비용"}]
[]
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[null,"특징 1. 대차대조표 작성을 위해 연말에 통장 등의 잔액을 적어야 함"]
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[null,{"$f":"\"         \"&'(2)기초자산,부채'!C27","v":"         단기예금"},{"$f":"IF('(8)연말잔액'!C35=\"\",\"\",'(8)연말잔액'!C35-'(8)연말잔액'!M43)","v":15100000},null,{"$f":"IF('(3)기초대차대조표'!C10=\"\",\"\",'(3)기초대차대조표'!C10)","v":5000000},{"$f":"IF('(3)기초대차대조표'!D10=\"\",\"\",'(3)기초대차대조표'!D10)","v":""},null,null,null,"     투자자산",{"$f":"C43","v":0},null,{"$f":"E43","v":0}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C28","v":"         단기대여금"},{"$f":"IF('(8)연말잔액'!C36=\"\",\"\",'(8)연말잔액'!C36)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C11=\"\",\"\",'(3)기초대차대조표'!C11)","v":""},{"$f":"IF('(3)기초대차대조표'!D11=\"\",\"\",'(3)기초대차대조표'!D11)","v":""},null,null,null,"  비유동자산",null,{"$f":"D52","v":12100000},null,{"$f":"F52","v":13875000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C29","v":"         외상매출금"},{"$f":"IF('(8)연말잔액'!C37=\"\",\"\",'(8)연말잔액'!C37)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C12=\"\",\"\",'(3)기초대차대조표'!C12)","v":""},{"$f":"IF('(3)기초대차대조표'!D12=\"\",\"\",'(3)기초대차대조표'!D12)","v":""},null,null,null,"자 산 총 계",null,{"$f":"D68","v":37400000},null,{"$f":"F68","v":30085000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C30","v":"         미수금"},{"$f":"IF('(8)연말잔액'!C38=\"\",\"\",'(8)연말잔액'!C38)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C13=\"\",\"\",'(3)기초대차대조표'!C13)","v":""},{"$f":"IF('(3)기초대차대조표'!D13=\"\",\"\",'(3)기초대차대조표'!D13)","v":""},null,null,null,"부 채"]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C31","v":"         미수수익"},{"$f":"IF('(8)연말잔액'!C39=\"\",\"\",'(8)연말잔액'!C39)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C14=\"\",\"\",'(3)기초대차대조표'!C14)","v":""},{"$f":"IF('(3)기초대차대조표'!D14=\"\",\"\",'(3)기초대차대조표'!D14)","v":""},null,null,null,"  유동부채",{"$f":"C70","v":16600000},null,{"$f":"E70","v":10000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C32","v":"         선급금"},{"$f":"IF('(8)연말잔액'!C40=\"\",\"\",'(8)연말잔액'!C40)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C15=\"\",\"\",'(3)기초대차대조표'!C15)","v":""},{"$f":"IF('(3)기초대차대조표'!D20=\"\",\"\",'(3)기초대차대조표'!D20)","v":""},null,null,null,"  비유동부채",{"$f":"C83","v":2000000},null,{"$f":"E83","v":2000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C33","v":"         선급비용"},{"$f":"IF('(8)연말잔액'!C41=\"\",\"\",'(8)연말잔액'!C41)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C16=\"\",\"\",'(3)기초대차대조표'!C16)","v":""},null,null,null,null,"부 채 총 계",null,{"$f":"D92","v":18600000},null,{"$f":"F92","v":12000000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C34","v":"         "},{"$f":"IF('(8)연말잔액'!C42=\"\",\"\",'(8)연말잔액'!C42)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C17=\"\",\"\",'(3)기초대차대조표'!C17)","v":""},null,null,null,null,"자 본"]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C35","v":"         "},{"$f":"IF('(8)연말잔액'!C43=\"\",\"\",'(8)연말잔액'!C43)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C18=\"\",\"\",'(3)기초대차대조표'!C18)","v":""},null,null,null,null,"  자본금",{"$f":"C94","v":16085000},null,{"$f":"E94","v":18085000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C36","v":"         "},{"$f":"IF('(8)연말잔액'!C44=\"\",\"\",'(8)연말잔액'!C44)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C19=\"\",\"\",'(3)기초대차대조표'!C19)","v":""},null,null,null,null,"  (당기순이익)",{"$f":"C97","v":2715000},null,{"$f":"E97","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C37","v":"         "},{"$f":"IF('(8)연말잔액'!C45=\"\",\"\",'(8)연말잔액'!C45)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C20=\"\",\"\",'(3)기초대차대조표'!C20)","v":""},null,null,null,null,"자 본 총 계",null,{"$f":"D99","v":18800000},null,{"$f":"F99","v":18085000}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C38","v":"         "},{"$f":"IF('(8)연말잔액'!C46=\"\",\"\",'(8)연말잔액'!C46)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C21=\"\",\"\",'(3)기초대차대조표'!C21)","v":""},{"$f":"IF('(3)기초대차대조표'!D21=\"\",\"\",'(3)기초대차대조표'!D21)","v":""},null,null,null,"부채와 자본 총계",null,{"$f":"D100","v":37400000},null,{"$f":"F100","v":30085000}]
[null,"     재고자산",{"$f":"SUM(C24:C42)","v":700000},null,{"$f":"IF('(3)기초대차대조표'!C22=\"\",\"\",'(3)기초대차대조표'!C22)","v":1210000},{"$f":"IF('(3)기초대차대조표'!D22=\"\",\"\",'(3)기초대차대조표'!D22)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C7","v":"         종묘,종자,종균"},{"$f":"IF('(8)연말잔액'!C9=\"\",\"\",'(8)연말잔액'!C9)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C23=\"\",\"\",'(3)기초대차대조표'!C23)","v":30000},{"$f":"IF('(3)기초대차대조표'!D23=\"\",\"\",'(3)기초대차대조표'!D23)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C8","v":"         비료"},{"$f":"IF('(8)연말잔액'!C10=\"\",\"\",'(8)연말잔액'!C10)","v":200000},null,{"$f":"IF('(3)기초대차대조표'!C24=\"\",\"\",'(3)기초대차대조표'!C24)","v":100000},{"$f":"IF('(3)기초대차대조표'!D24=\"\",\"\",'(3)기초대차대조표'!D24)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C9","v":"         농약"},{"$f":"IF('(8)연말잔액'!C11=\"\",\"\",'(8)연말잔액'!C11)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C25=\"\",\"\",'(3)기초대차대조표'!C25)","v":80000},{"$f":"IF('(3)기초대차대조표'!D25=\"\",\"\",'(3)기초대차대조표'!D25)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C10","v":"         사료"},{"$f":"IF('(8)연말잔액'!C12=\"\",\"\",'(8)연말잔액'!C12)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C26=\"\",\"\",'(3)기초대차대조표'!C26)","v":""},{"$f":"IF('(3)기초대차대조표'!D26=\"\",\"\",'(3)기초대차대조표'!D26)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C11","v":"         약품"},{"$f":"IF('(8)연말잔액'!C13=\"\",\"\",'(8)연말잔액'!C13)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C27=\"\",\"\",'(3)기초대차대조표'!C27)","v":""},{"$f":"IF('(3)기초대차대조표'!D27=\"\",\"\",'(3)기초대차대조표'!D27)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C12","v":"         기타재료"},{"$f":"IF('(8)연말잔액'!C14=\"\",\"\",'(8)연말잔액'!C14)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C28=\"\",\"\",'(3)기초대차대조표'!C28)","v":""},{"$f":"IF('(3)기초대차대조표'!D28=\"\",\"\",'(3)기초대차대조표'!D28)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C13","v":"         "},{"$f":"IF('(8)연말잔액'!C15=\"\",\"\",'(8)연말잔액'!C15)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C29=\"\",\"\",'(3)기초대차대조표'!C29)","v":""},{"$f":"IF('(3)기초대차대조표'!D29=\"\",\"\",'(3)기초대차대조표'!D29)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C14","v":"         "},{"$f":"IF('(8)연말잔액'!C16=\"\",\"\",'(8)연말잔액'!C16)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C30=\"\",\"\",'(3)기초대차대조표'!C30)","v":""},{"$f":"IF('(3)기초대차대조표'!D30=\"\",\"\",'(3)기초대차대조표'!D30)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C15","v":"         "},{"$f":"IF('(8)연말잔액'!C17=\"\",\"\",'(8)연말잔액'!C17)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C31=\"\",\"\",'(3)기초대차대조표'!C31)","v":""},{"$f":"IF('(3)기초대차대조표'!D31=\"\",\"\",'(3)기초대차대조표'!D31)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C16","v":"         생장물"},{"$f":"IF('(8)연말잔액'!C18=\"\",\"\",'(8)연말잔액'!C18)","v":300000},null,{"$f":"IF('(3)기초대차대조표'!C32=\"\",\"\",'(3)기초대차대조표'!C32)","v":500000},{"$f":"IF('(3)기초대차대조표'!D32=\"\",\"\",'(3)기초대차대조표'!D32)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C17","v":"         성장중인 생물자산(식물)"},{"$f":"IF('(8)연말잔액'!C19=\"\",\"\",'(8)연말잔액'!C19)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C33=\"\",\"\",'(3)기초대차대조표'!C33)","v":""},{"$f":"IF('(3)기초대차대조표'!D33=\"\",\"\",'(3)기초대차대조표'!D33)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C18","v":"         성장중인 생물자산(가축)"},{"$f":"IF('(8)연말잔액'!C20=\"\",\"\",'(8)연말잔액'!C20)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C34=\"\",\"\",'(3)기초대차대조표'!C34)","v":""},{"$f":"IF('(3)기초대차대조표'!D34=\"\",\"\",'(3)기초대차대조표'!D34)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C19","v":"         "},{"$f":"IF('(8)연말잔액'!C21=\"\",\"\",'(8)연말잔액'!C21)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C35=\"\",\"\",'(3)기초대차대조표'!C35)","v":""},{"$f":"IF('(3)기초대차대조표'!D35=\"\",\"\",'(3)기초대차대조표'!D35)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C20","v":"         주산물"},{"$f":"IF('(8)연말잔액'!C22=\"\",\"\",'(8)연말잔액'!C22)","v":200000},null,{"$f":"IF('(3)기초대차대조표'!C36=\"\",\"\",'(3)기초대차대조표'!C36)","v":500000},{"$f":"IF('(3)기초대차대조표'!D36=\"\",\"\",'(3)기초대차대조표'!D36)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C21","v":"         부산물"},{"$f":"IF('(8)연말잔액'!C23=\"\",\"\",'(8)연말잔액'!C23)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C37=\"\",\"\",'(3)기초대차대조표'!C37)","v":""},{"$f":"IF('(3)기초대차대조표'!D37=\"\",\"\",'(3)기초대차대조표'!D37)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C22","v":"         가공품"},{"$f":"IF('(8)연말잔액'!C24=\"\",\"\",'(8)연말잔액'!C24)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C38=\"\",\"\",'(3)기초대차대조표'!C38)","v":""},{"$f":"IF('(3)기초대차대조표'!D38=\"\",\"\",'(3)기초대차대조표'!D38)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C23","v":"         "},{"$f":"IF('(8)연말잔액'!C25=\"\",\"\",'(8)연말잔액'!C25)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C39=\"\",\"\",'(3)기초대차대조표'!C39)","v":""},{"$f":"IF('(3)기초대차대조표'!D39=\"\",\"\",'(3)기초대차대조표'!D39)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C24","v":"         "},{"$f":"IF('(8)연말잔액'!C26=\"\",\"\",'(8)연말잔액'!C26)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C40=\"\",\"\",'(3)기초대차대조표'!C40)","v":""},{"$f":"IF('(3)기초대차대조표'!D40=\"\",\"\",'(3)기초대차대조표'!D40)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C25","v":"         "},{"$f":"IF('(8)연말잔액'!C27=\"\",\"\",'(8)연말잔액'!C27)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C41=\"\",\"\",'(3)기초대차대조표'!C41)","v":""},{"$f":"IF('(3)기초대차대조표'!D41=\"\",\"\",'(3)기초대차대조표'!D41)","v":""}]
[null,"     투자자산",{"$f":"SUM(C44:C51)","v":0},null,{"$f":"IF('(3)기초대차대조표'!C42=\"\",\"\",'(3)기초대차대조표'!C42)","v":0}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C39","v":"         주식"},{"$f":"IF('(8)연말잔액'!C53=\"\",\"\",'(8)연말잔액'!C53)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C43=\"\",\"\",'(3)기초대차대조표'!C43)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C40","v":"         채권"},{"$f":"IF('(8)연말잔액'!C54=\"\",\"\",'(8)연말잔액'!C54)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C44=\"\",\"\",'(3)기초대차대조표'!C44)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C41","v":"         특허권"},{"$f":"IF('(8)연말잔액'!C55=\"\",\"\",'(8)연말잔액'!C55)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C45=\"\",\"\",'(3)기초대차대조표'!C45)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C42","v":"         "},{"$f":"IF('(8)연말잔액'!C56=\"\",\"\",'(8)연말잔액'!C56)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C46=\"\",\"\",'(3)기초대차대조표'!C46)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C43","v":"         "},{"$f":"IF('(8)연말잔액'!C57=\"\",\"\",'(8)연말잔액'!C57)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C47=\"\",\"\",'(3)기초대차대조표'!C47)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C44","v":"         "},{"$f":"IF('(8)연말잔액'!C58=\"\",\"\",'(8)연말잔액'!C58)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C48=\"\",\"\",'(3)기초대차대조표'!C48)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C45","v":"         "},{"$f":"IF('(8)연말잔액'!C59=\"\",\"\",'(8)연말잔액'!C59)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C49=\"\",\"\",'(3)기초대차대조표'!C49)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!C46","v":"         "},{"$f":"IF('(8)연말잔액'!C60=\"\",\"\",'(8)연말잔액'!C60)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C50=\"\",\"\",'(3)기초대차대조표'!C50)","v":""}]
[null,"  비유동자산",null,{"$f":"SUM(C53:C67)-SUM(D53:D67)","v":12100000},{"$f":"IF('(3)기초대차대조표'!C51=\"\",\"\",'(3)기초대차대조표'!C51)","v":""},{"$f":"IF('(3)기초대차대조표'!D51=\"\",\"\",'(3)기초대차대조표'!D51)","v":13875000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q4","v":"         토지"},{"$f":"'(1)고정자산'!T4","v":4000000},null,{"$f":"IF('(3)기초대차대조표'!C52=\"\",\"\",'(3)기초대차대조표'!C52)","v":4000000},{"$f":"IF('(3)기초대차대조표'!D52=\"\",\"\",'(3)기초대차대조표'!D52)","v":""}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q5","v":"         건물"},{"$f":"'(1)고정자산'!T5","v":3000000},null,{"$f":"IF('(3)기초대차대조표'!C53=\"\",\"\",'(3)기초대차대조표'!C53)","v":3000000},{"$f":"IF('(3)기초대차대조표'!D53=\"\",\"\",'(3)기초대차대조표'!D53)","v":""}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q5&\"감가상각누계액\"","v":"         (-)건물감가상각누계액"},null,{"$f":"'(1)고정자산'!V5+'(1)고정자산'!U5","v":600000},{"$f":"IF('(3)기초대차대조표'!C54=\"\",\"\",'(3)기초대차대조표'!C54)","v":""},{"$f":"IF('(3)기초대차대조표'!D54=\"\",\"\",'(3)기초대차대조표'!D54)","v":450000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q6","v":"         영농시설물"},{"$f":"'(1)고정자산'!T6","v":2000000},null,{"$f":"IF('(3)기초대차대조표'!C55=\"\",\"\",'(3)기초대차대조표'!C55)","v":2000000},{"$f":"IF('(3)기초대차대조표'!D55=\"\",\"\",'(3)기초대차대조표'!D55)","v":""}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q6&\"감가상각누계액\"","v":"         (-)영농시설물감가상각누계액"},null,{"$f":"'(1)고정자산'!V6+'(1)고정자산'!U6","v":600000},{"$f":"IF('(3)기초대차대조표'!C56=\"\",\"\",'(3)기초대차대조표'!C56)","v":""},{"$f":"IF('(3)기초대차대조표'!D56=\"\",\"\",'(3)기초대차대조표'!D56)","v":400000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q7","v":"         대농기구"},{"$f":"'(1)고정자산'!T7","v":3000000},null,{"$f":"IF('(3)기초대차대조표'!C57=\"\",\"\",'(3)기초대차대조표'!C57)","v":3000000},{"$f":"IF('(3)기초대차대조표'!D57=\"\",\"\",'(3)기초대차대조표'!D57)","v":""}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q7&\"감가상각누계액\"","v":"         (-)대농기구감가상각누계액"},null,{"$f":"'(1)고정자산'!V7+'(1)고정자산'!U7","v":1800000},{"$f":"IF('(3)기초대차대조표'!C58=\"\",\"\",'(3)기초대차대조표'!C58)","v":""},{"$f":"IF('(3)기초대차대조표'!D58=\"\",\"\",'(3)기초대차대조표'!D58)","v":1200000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q8","v":"         차량운반구"},{"$f":"'(1)고정자산'!T8","v":5000000},null,{"$f":"IF('(3)기초대차대조표'!C59=\"\",\"\",'(3)기초대차대조표'!C59)","v":5000000},{"$f":"IF('(3)기초대차대조표'!D59=\"\",\"\",'(3)기초대차대조표'!D59)","v":""}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q8&\"감가상각누계액\"","v":"         (-)차량운반구감가상각누계액"},null,{"$f":"'(1)고정자산'!V8+'(1)고정자산'!U8","v":2500000},{"$f":"IF('(3)기초대차대조표'!C60=\"\",\"\",'(3)기초대차대조표'!C60)","v":""},{"$f":"IF('(3)기초대차대조표'!D60=\"\",\"\",'(3)기초대차대조표'!D60)","v":1875000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q9","v":"         비품"},{"$f":"'(1)고정자산'!T9","v":1000000},null,{"$f":"IF('(3)기초대차대조표'!C61=\"\",\"\",'(3)기초대차대조표'!C61)","v":1000000},{"$f":"IF('(3)기초대차대조표'!D61=\"\",\"\",'(3)기초대차대조표'!D61)","v":""}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q9&\"감가상각누계액\"","v":"         (-)비품감가상각누계액"},null,{"$f":"'(1)고정자산'!V9+'(1)고정자산'!U9","v":400000},{"$f":"IF('(3)기초대차대조표'!C62=\"\",\"\",'(3)기초대차대조표'!C62)","v":""},{"$f":"IF('(3)기초대차대조표'!D62=\"\",\"\",'(3)기초대차대조표'!D62)","v":200000}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q10","v":"         성숙한 생물자산(식물)"},{"$f":"'(1)고정자산'!T10","v":0},null,{"$f":"IF('(3)기초대차대조표'!C63=\"\",\"\",'(3)기초대차대조표'!C63)","v":0},{"$f":"IF('(3)기초대차대조표'!D63=\"\",\"\",'(3)기초대차대조표'!D63)","v":""}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q10&\"감가상각누계액\"","v":"         (-)성숙한 생물자산(식물)감가상각누계액"},null,{"$f":"'(1)고정자산'!V10+'(1)고정자산'!U10","v":0},{"$f":"IF('(3)기초대차대조표'!C64=\"\",\"\",'(3)기초대차대조표'!C64)","v":""},{"$f":"IF('(3)기초대차대조표'!D64=\"\",\"\",'(3)기초대차대조표'!D64)","v":0}]
[null,{"$f":"\"         \"&'(1)고정자산'!Q11","v":"         성숙한 생물자산(가축)"},{"$f":"'(1)고정자산'!T11","v":0},null,{"$f":"IF('(3)기초대차대조표'!C65=\"\",\"\",'(3)기초대차대조표'!C65)","v":0},{"$f":"IF('(3)기초대차대조표'!D65=\"\",\"\",'(3)기초대차대조표'!D65)","v":""}]
[null,{"$f":"\"         \"&\"(-)\"&'(1)고정자산'!Q11&\"감가상각누계액\"","v":"         (-)성숙한 생물자산(가축)감가상각누계액"},null,{"$f":"'(1)고정자산'!V11+'(1)고정자산'!U11","v":0},{"$f":"IF('(3)기초대차대조표'!C66=\"\",\"\",'(3)기초대차대조표'!C66)","v":""},{"$f":"IF('(3)기초대차대조표'!D66=\"\",\"\",'(3)기초대차대조표'!D66)","v":0}]
[null,"자 산 총 계",null,{"$f":"SUM(D8,D52)","v":37400000},{"$f":"IF('(3)기초대차대조표'!C67=\"\",\"\",'(3)기초대차대조표'!C67)","v":""},{"$f":"IF('(3)기초대차대조표'!D67=\"\",\"\",'(3)기초대차대조표'!D67)","v":30085000}]
[null,"부 채"]
[null,"  유동부채",{"$f":"SUM(C71:C82)","v":16600000},null,{"$f":"IF('(3)기초대차대조표'!C69=\"\",\"\",'(3)기초대차대조표'!C69)","v":10000000},{"$f":"IF('(3)기초대차대조표'!D69=\"\",\"\",'(3)기초대차대조표'!D69)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F7","v":"         단기차입금"},{"$f":"IF('(8)연말잔액'!M8=\"\",\"\",'(8)연말잔액'!M8)","v":12000000},null,{"$f":"IF('(3)기초대차대조표'!C70=\"\",\"\",'(3)기초대차대조표'!C70)","v":10000000},{"$f":"IF('(3)기초대차대조표'!D70=\"\",\"\",'(3)기초대차대조표'!D70)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F8","v":"         외상매입금"},{"$f":"IF('(8)연말잔액'!M9=\"\",\"\",'(8)연말잔액'!M9)","v":4500000},null,{"$f":"IF('(3)기초대차대조표'!C71=\"\",\"\",'(3)기초대차대조표'!C71)","v":""},{"$f":"IF('(3)기초대차대조표'!D71=\"\",\"\",'(3)기초대차대조표'!D71)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F9","v":"         미지급금"},{"$f":"IF('(8)연말잔액'!M10=\"\",\"\",'(8)연말잔액'!M10)","v":100000},null,{"$f":"IF('(3)기초대차대조표'!C72=\"\",\"\",'(3)기초대차대조표'!C72)","v":""},{"$f":"IF('(3)기초대차대조표'!D72=\"\",\"\",'(3)기초대차대조표'!D72)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F10","v":"         미지급비용"},{"$f":"IF('(8)연말잔액'!M11=\"\",\"\",'(8)연말잔액'!M11)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C73=\"\",\"\",'(3)기초대차대조표'!C73)","v":""},{"$f":"IF('(3)기초대차대조표'!D73=\"\",\"\",'(3)기초대차대조표'!D73)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F11","v":"         예수금"},{"$f":"IF('(8)연말잔액'!M12=\"\",\"\",'(8)연말잔액'!M12)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C74=\"\",\"\",'(3)기초대차대조표'!C74)","v":""},{"$f":"IF('(3)기초대차대조표'!D74=\"\",\"\",'(3)기초대차대조표'!D74)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F12","v":"         선수금"},{"$f":"IF('(8)연말잔액'!M13=\"\",\"\",'(8)연말잔액'!M13)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C75=\"\",\"\",'(3)기초대차대조표'!C75)","v":""},{"$f":"IF('(3)기초대차대조표'!D75=\"\",\"\",'(3)기초대차대조표'!D75)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F13","v":"         선수수익"},{"$f":"IF('(8)연말잔액'!M14=\"\",\"\",'(8)연말잔액'!M14)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C76=\"\",\"\",'(3)기초대차대조표'!C76)","v":""},{"$f":"IF('(3)기초대차대조표'!D76=\"\",\"\",'(3)기초대차대조표'!D76)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F14","v":"         "},{"$f":"IF('(8)연말잔액'!M15=\"\",\"\",'(8)연말잔액'!M15)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C77=\"\",\"\",'(3)기초대차대조표'!C77)","v":""},{"$f":"IF('(3)기초대차대조표'!D80=\"\",\"\",'(3)기초대차대조표'!D80)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F15","v":"         "},{"$f":"IF('(8)연말잔액'!M16=\"\",\"\",'(8)연말잔액'!M16)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C78=\"\",\"\",'(3)기초대차대조표'!C78)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F16","v":"         "},{"$f":"IF('(8)연말잔액'!M17=\"\",\"\",'(8)연말잔액'!M17)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C79=\"\",\"\",'(3)기초대차대조표'!C79)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F17","v":"         "},{"$f":"IF('(8)연말잔액'!M18=\"\",\"\",'(8)연말잔액'!M18)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C80=\"\",\"\",'(3)기초대차대조표'!C80)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F18","v":"         "},{"$f":"IF('(8)연말잔액'!M19=\"\",\"\",'(8)연말잔액'!M19)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C81=\"\",\"\",'(3)기초대차대조표'!C81)","v":""},{"$f":"IF('(3)기초대차대조표'!D81=\"\",\"\",'(3)기초대차대조표'!D81)","v":""}]
[null,"  비유동부채",{"$f":"SUM(C84:C91)","v":2000000},null,{"$f":"IF('(3)기초대차대조표'!C82=\"\",\"\",'(3)기초대차대조표'!C82)","v":2000000},{"$f":"IF('(3)기초대차대조표'!D82=\"\",\"\",'(3)기초대차대조표'!D82)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F19","v":"         장기차입금"},{"$f":"IF('(8)연말잔액'!M26=\"\",\"\",'(8)연말잔액'!M26)","v":2000000},null,{"$f":"IF('(3)기초대차대조표'!C83=\"\",\"\",'(3)기초대차대조표'!C83)","v":2000000},{"$f":"IF('(3)기초대차대조표'!D83=\"\",\"\",'(3)기초대차대조표'!D83)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F20","v":"         장기외상매입금"},{"$f":"IF('(8)연말잔액'!M27=\"\",\"\",'(8)연말잔액'!M27)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C84=\"\",\"\",'(3)기초대차대조표'!C84)","v":""},{"$f":"IF('(3)기초대차대조표'!D84=\"\",\"\",'(3)기초대차대조표'!D84)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F21","v":"         사채"},{"$f":"IF('(8)연말잔액'!M28=\"\",\"\",'(8)연말잔액'!M28)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C85=\"\",\"\",'(3)기초대차대조표'!C85)","v":""},{"$f":"IF('(3)기초대차대조표'!D85=\"\",\"\",'(3)기초대차대조표'!D85)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F22","v":"         "},{"$f":"IF('(8)연말잔액'!M29=\"\",\"\",'(8)연말잔액'!M29)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C86=\"\",\"\",'(3)기초대차대조표'!C86)","v":""},{"$f":"IF('(3)기초대차대조표'!D86=\"\",\"\",'(3)기초대차대조표'!D86)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F23","v":"         "},{"$f":"IF('(8)연말잔액'!M30=\"\",\"\",'(8)연말잔액'!M30)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C87=\"\",\"\",'(3)기초대차대조표'!C87)","v":""},{"$f":"IF('(3)기초대차대조표'!D87=\"\",\"\",'(3)기초대차대조표'!D87)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F24","v":"         "},{"$f":"IF('(8)연말잔액'!M31=\"\",\"\",'(8)연말잔액'!M31)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C88=\"\",\"\",'(3)기초대차대조표'!C88)","v":""},{"$f":"IF('(3)기초대차대조표'!D88=\"\",\"\",'(3)기초대차대조표'!D88)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F25","v":"         "},{"$f":"IF('(8)연말잔액'!M32=\"\",\"\",'(8)연말잔액'!M32)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C89=\"\",\"\",'(3)기초대차대조표'!C89)","v":""},{"$f":"IF('(3)기초대차대조표'!D89=\"\",\"\",'(3)기초대차대조표'!D89)","v":""}]
[null,{"$f":"\"         \"&'(2)기초자산,부채'!F26","v":"         "},{"$f":"IF('(8)연말잔액'!M33=\"\",\"\",'(8)연말잔액'!M33)","v":""},null,{"$f":"IF('(3)기초대차대조표'!C90=\"\",\"\",'(3)기초대차대조표'!C90)","v":""},{"$f":"IF('(3)기초대차대조표'!D90=\"\",\"\",'(3)기초대차대조표'!D90)","v":""}]
[null,"부 채 총 계",null,{"$f":"SUM(C70,C83)","v":18600000},{"$f":"IF('(3)기초대차대조표'!C91=\"\",\"\",'(3)기초대차대조표'!C91)","v":""},{"$f":"IF('(3)기초대차대조표'!D91=\"\",\"\",'(3)기초대차대조표'!D91)","v":12000000}]
[null,"자 본"]
[null,"  자본금",{"$f":"IF('(3)기초대차대조표'!C93=\"\",\"\",'(3)기초대차대조표'!C93)-D96","v":16085000},null,{"$f":"IF('(3)기초대차대조표'!C93=\"\",\"\",'(3)기초대차대조표'!C93)","v":18085000},{"$f":"IF('(3)기초대차대조표'!D93=\"\",\"\",'(3)기초대차대조표'!D93)","v":""}]
[null,{"$f":"\"         \"&\"출자금\"","v":"         출자금"},{"$f":"'(3)기초대차대조표'!C94","v":18085000},null,{"$f":"IF('(3)기초대차대조표'!C94=\"\",\"\",'(3)기초대차대조표'!C94)","v":18085000},{"$f":"IF('(3)기초대차대조표'!D94=\"\",\"\",'(3)기초대차대조표'!D94)","v":""}]
[null,{"$f":"\"         \"&\"인출금\"","v":"         인출금"},null,{"$f":"IF(SUM('(8)연말잔액'!M42:M43)=\"\",0,SUM('(8)연말잔액'!M42:M43))","v":2000000}]
[null,"  (당기순이익)",{"$f":"C98","v":2715000},null,{"$f":"IF('(3)기초대차대조표'!C95=\"\",\"\",'(3)기초대차대조표'!C95)","v":""},{"$f":"IF('(3)기초대차대조표'!D95=\"\",\"\",'(3)기초대차대조표'!D95)","v":18085000}]
[null,{"$f":"\"         \"&\"당기순이익\"","v":"         당기순이익"},{"$f":"'(10)손익계산서'!D62","v":2715000}]
[null,"자 본 총 계",null,{"$f":"C94+C97","v":18800000},null,{"$f":"E94","v":18085000}]
[null,"부채와 자본 총계",null,{"$f":"D92+D99","v":37400000},null,{"$f":"F92+F99","v":30085000}]

{"sheet":"(12)연도이월","index":11,"n_rows":11,"n_cols":2,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[null,"※ 반드시 파일을 다른 이름으로 저장한 후 연도이월 버튼을 눌러주세요."]
[null,"※ 반드시 연도이월 버튼을 한번만 눌러주세요. 두번 이상 누르시면 안됩니다."]
[null," ▷ 다음 회계년도 기록을 시작하기전 한번만 사용합니다."]
[null," ▷ (1)고정자산을 제외한 모든 항목이 지워집니다."]
[null," ▷ (8)연말잔액이 다음 회계년도 (2)기초자산, 부채 항목으로 변경됩니다."]
[null," ▷ (11)대차대조표가 다음 회계년도 (3)기초대차대조표로 변경됩니다."]