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["ESTADO DE CUENTA X PAGAR"]
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{"sheet":"CLIENTES","index":8,"n_rows":14,"n_cols":7,"rows_kept":14,"cut":false,"hidden":false,"merged":[[4,4,4,6],[0,0,0,6],[13,2,13,3]]}
["LISTA DE CLIENTES Y CONTROL DE CUENTAS POR COBRAR"]
[]
["DEL",{"$f":"BASE!A4","v":"2013-05-25"},"AL ",{"$f":"TODAY()","v":"2013-05-28"}]
[]
[null,null,null,null,"RESUMEN CUENTAS POR COBRAR"]
["NOMBRE DEL CLIENTE","ID. CONTABLE","DIRECCION","TELEFONO","DEBE","HABER","SALDO"]
["CARLOS PEREZ ESTRELLA",112001,"Bº LOMA VERDE",88405102]
["JUAN BLANDO CASTILLO",112002,"Bº SANTA INES",84091378]
["ROGER PEREZ BELLO",112003,"Bº PETER FERRERA",27922406]
["CARLOS SANDOBAL",112004,"Bº EL COCAL",27922405]
["RIGO GARTH",112005,"Bº EL MOLEDOR",27922408]
[]
[]
[null,null,"SUMA TOTAL CUENTAS X C",null,{"$f":"SUM(E7:E13)","v":0},{"$f":"SUM(F7:F13)","v":0},{"$f":"IF(E14>=0,E14-F14,\"\")","v":0}]

{"sheet":"PROVEEDORES","index":9,"n_rows":14,"n_cols":7,"rows_kept":14,"cut":false,"hidden":false,"merged":[[4,4,4,6],[13,2,13,3],[0,0,0,6]]}
["LISTA DE PROVEEDORES Y CONTROL DE CUENTAS POR PAGAR"]
[]
["DEL",{"$f":"BASE!A4","v":"2013-05-25"},"AL ",{"$f":"TODAY()","v":"2013-05-28"}]
[]
[null,null,null,null,"RESUMEN CUENTAS POR PAGAR"]
["NOMBRE DEL PROVEEDOR","COD. CONT.","DIRECCION","TELEFONO","DEBE","HABER","SALDO"]
["COMERCIAL STAR S.A.",2111001,"BILWI, Bº PETER FERRERA",27922406]
["DISTRIBUIDORA LACTEOS S.A.",2111002,"BILWI, Bº SANDINO",27922507]
["CASAPERLLAS S.A",2111003,"MANAUGA",27922406]
["TOYOTA MOTORS S.A.",2111004,"SAN JOSE",2240652]
[]
[]
[]
[null,null,"SUMA TOTAL CUENTAS X P",null,{"$f":"SUM(E7:E13)","v":0},{"$f":"SUM(F7:F13)","v":0},{"$f":"IF(F14=0,F14-E14,\"\")","v":0}]

{"sheet":"RESUMEN","index":10,"n_rows":29,"n_cols":8,"rows_kept":29,"cut":false,"hidden":false,"merged":[[6,2,6,4],[6,5,6,7],[0,0,0,7],[2,0,2,7],[28,2,28,4]]}
["NOMBRE DEL NEGOCIO"]
[]
["RESUMEN DE INVENTARIO MINIMO Y MAXIMO MAS UTLIDAD BRUTA DEL EJERCICIO"]
[]
["DEL",{"$f":"BASE!A4","v":"2013-05-25"},"AL ",{"$f":"TODAY()","v":"2013-05-28"}]
[]
[null,null,"RESUMEN DE KARDEX",null,null,"UTILIDAD BRUTA/V"]
["CODIGO","PRODUCTO","ENTRADA","SADLIDA","SALDOS","VENTAS ","COSTOS","UTILIDAD"]
[{"$f":"PRODUCTOS!A8","v":1000},{"$f":"PRODUCTOS!B8","v":"GRANOS BASICOS"}]
[{"$f":"PRODUCTOS!A9","v":1001},{"$f":"PRODUCTOS!B9","v":"ARROZ"}]
[{"$f":"PRODUCTOS!A10","v":1002},{"$f":"PRODUCTOS!B10","v":"AZUCAR"}]
[{"$f":"PRODUCTOS!A11","v":1003},{"$f":"PRODUCTOS!B11","v":"FRIJOLES"}]
[{"$f":"PRODUCTOS!A12","v":1004},{"$f":"PRODUCTOS!B12","v":"HARINA"}]
[{"$f":"PRODUCTOS!A13","v":2000},{"$f":"PRODUCTOS!B13","v":"COSMETICOS"}]
[{"$f":"PRODUCTOS!A14","v":2001},{"$f":"PRODUCTOS!B14","v":"PERFUMES"}]
[{"$f":"PRODUCTOS!A15","v":2002},{"$f":"PRODUCTOS!B15","v":"PINTURAS DE UÑA"}]
[{"$f":"PRODUCTOS!A16","v":2003},{"$f":"PRODUCTOS!B16","v":"PINTURAS DE LABIO"}]
[{"$f":"PRODUCTOS!A17","v":2004},{"$f":"PRODUCTOS!B17","v":"LAPIZ DE CEJAS"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"SUMA TOTAL",null,null,{"$f":"SUM(F9:F28)","v":0},{"$f":"SUM(G9:G28)","v":0},0]

{"sheet":"COSTO C.","index":11,"n_rows":15,"n_cols":17,"rows_kept":15,"cut":false,"hidden":false,"merged":[[4,4,5,4],[4,14,5,14],[4,16,5,16],[4,15,5,15],[0,14,0,16],[0,0,0,12],[2,0,2,12],[4,7,5,7],[4,8,5,8],[4,10,5,10],[4,11,5,11],[4,12,5,12],[4,9,5,9],[4,5,4,6],[4,0,5,0],[4,1,5,1],[4,2,5,2],[4,3,5,3]]}
["TABLA DE CALCULO DEL COSTO COMERCIAL Y EL PRECIO DE VENTA",null,null,null,null,null,null,null,null,null,null,null,null,null,"CALCULO DEL FACTOR EQUIVALENTE"]
[]
["APLICA EL COSTO COMERCIAL METODO DE COSTOS POR RECARGOS Y EL METODO DEL FACTOR EQUIVALENTE"]
[]
["Nº","CANTIDAD","ARTICULO","COSTO/U","FACTURA \nTOTAL","REBAJA",null,"FACTURA \nNETO TOTAL","TRANSPORTE","FACT. EQUIV","COSTO TOTAL","COSTO C./U","PRECIO \nVENTA 60%",null,"DETALLES","%","IMPORTE"]
[null,null,null,null,null,"%","IMPORTE"]
[null,45,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL FACT.S/D"]
[null,46,null,null,null,null,null,null,null,null,null,null,null,null,"DESCUENTO"]
[null,47,null,null,null,null,null,null,null,null,null,null,null,null,"REBAJA"]
[null,48,null,null,null,null,null,null,null,null,null,null,null,null,"EMBALAJE"]
[null,49,null,null,null,null,null,null,null,null,null,null,null,null,"FLETE"]
[null,50,null,null,null,null,null,null,null,null,null,null,null,null,"RECARGOS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FACT. TOTAL"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FACTOR EQUIV."]