{"text_format":"1","workbook":"xls","n_sheets":4,"sheets":["Chart1","资产负债表","总账","记账凭证"],"not_rendered":{"charts":1,"images":0,"macros":0,"external_links":1,"defined_names":3,"comments":0,"pivot_tables":0},"unopened":[{"sheet":"Chart1","index":0,"reason":"not_a_worksheet"}],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"资产负债表","index":1,"n_rows":20,"n_cols":8,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,1,2],[1,6,1,7]],"flags":["formulas_cached_only"]}
["资产负债表"]
["编制单位：XX公司",null,null,"时间：","2005-07-30",null,"单位：元"]
["资产","行次","年初数","期末数","负债及所有者权益","行次","年初数","期末数"]
["流动资产：",null,null,null,"流动负债："]
["货币资金",1,49790,56270,"短期负债",22,9000,9000]
["应收账款",2,15000,15000,"应付账款",25,8500,10500]
["坏账准备",3,2500,2500,"应交税金",23,5250,5250]
["应收账款净额",4,12500,12500]
["存货",5,5460,-1540]
[]
["流动资产合计",7,67750,67230,"流动负债合计",28,22750,24750]
[]
["固定资产：",10,null,null,"所有者权益："]
["固定资产原值",11,12500,22500,"实收资本",29,50000,50000]
["累计折旧",12,-7500,-7500,"盈余公积",30]
["固定资产净值",15,5000,15000,"未分配利润",31,0,7480]
[]
["固定资产合计",18,5000,15000,"所有者权益合计",35,50000,57480]
[]
["资产合计",20,72750,82230,"负债及所有者权益合计",40,72750,82230]

{"sheet":"总账","index":2,"n_rows":25,"n_cols":7,"rows_kept":25,"cut":false,"hidden":false,"merged":[[0,0,0,6]],"flags":["formulas_cached_only"]}
["总账"]
["总账科目","科目代码","科目名称","月初余额","借方合计","贷方合计","月末余额"]
["101","101","现金",37790,5000,2700,40090]
["102","102","银行存款",12000,19200,15020,16180]
["109","109","其他货币资金",0,0,0,0]
["113","113","应收账款",15000,5000,5000,15000]
["114","114","坏账准备",2500,0,0,2500]
["125","125","原材料",5460,2000,11000,-3540]
["126","126","低值易耗品",0,2000,0,2000]
["130","130","固定资产",12500,10000,0,22500]
["131","131","累计折旧",-7500,0,0,-7500]
["201","201","短期借款",-9000,0,0,-9000]
["203","203","应付账款",-8500,0,2000,-10500]
["205","205","应交税金",-5250,0,0,-5250]
["301","301","实收资本",-50000,0,0,-50000]
["302","302","盈余公积",0,0,0,0]
["321","321","本年利润",0,0,0,0]
["322","322","利润分配",0,0,0,0]
["501","501","主营业务收入",0,0,19200,-19200]
["502","502","主营业务成本",0,11000,0,11000]
["503","503","主营业务税金及附加",0,0,0,0]
["504","504","营业费用",0,500,0,500]
["510","510","管理费用",0,200,0,200]
["511","511","财务费用",0,20,0,20]
["555","555","所得税",0,0,0,0]

{"sheet":"记账凭证","index":3,"n_rows":37,"n_cols":7,"rows_kept":37,"cut":false,"hidden":false,"merged":[[0,0,0,6]],"flags":["formulas_cached_only"]}
["记账凭证"]
["日期","凭证号","摘要","科目代码","科目名称","借方金额","贷方金额"]
["2005-07-18",1,"提取现金","101","现金",5000]
["2005-07-18",1,"提取现金","102","银行存款",null,5000]
["2005-07-19",2,"采购原材料","125","原材料",2000]
["2005-07-19",2,"采购原材料","203","应付账款",null,2000]
["2005-07-20",3,"销售产品","102","银行存款",8000]
["2005-07-20",3,"销售产品","501","主营业务收入",null,8000]
["2005-07-22",4,"结转成本","502","主营业务成本",6000]
["2005-07-22",4,"结转成本","125","原材料",null,6000]
["2005-07-25",5,"销售产品","113","应收账款",5000]
["2005-07-25",5,"销售产品","501","主营业务收入",null,5000]
["2005-07-26",6,"购买设备","130","固定资产",10000]
["2005-07-26",6,"购买设备","102","银行存款",null,10000]
["2005-07-26",7,"购买模具","126","低值易耗品",2000]
["2005-07-26",7,"购买模具","101","现金",null,2000]
["2005-07-27",8,"办公用品","510","管理费用",200]
["2005-07-27",8,"办公用品","101","现金",null,200]
["2005-07-27",9,"运输费","504","营业费用",500]
["2005-07-27",9,"运输费","101","现金",null,500]
["2005-07-28",10,"手续费","511","财务费用",20]
["2005-07-28",10,"手续费","102","银行存款",null,20]
["2005-07-29",11,"收回账款","102","银行存款",5000]
["2005-07-29",11,"收回账款","113","应收账款",null,5000]
["2005-07-30",12,"销售产品","102","银行存款",6200]
["2005-07-30",12,"销售产品","501","主营业务收入",null,6200]
["2005-07-30",13,"结转成本","502","主营业务成本",5000]
["2005-07-30",13,"结转成本","125","原材料",null,5000]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,12]