{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Introduccion IVA, IS y Fecha","MOVIMIENTOS","ENUNCIADO","RESULTADO 2018","RESULTADO 2019"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":7,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduccion IVA, IS y Fecha","index":0,"n_rows":18,"n_cols":13,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[null,null,null,null,1]
[null,null,null,null,"2018-05-11"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[null,null,null,"% IVA"]
[null,null,null,"% IMPUESTO DE SOCIEDADES"]
[null,null,null,"FECHA DE INICIO "]

{"sheet":"MOVIMIENTOS","index":1,"n_rows":103,"n_cols":24,"rows_kept":103,"cut":false,"hidden":false,"merged":[[102,0,106,0],[4,0,8,0],[10,0,14,0],[17,0,21,0],[24,0,28,0],[31,0,35,0],[74,0,78,0],[81,0,85,0],[88,0,92,0],[95,0,99,0],[38,0,42,0],[45,0,49,0],[52,0,56,0],[60,0,64,0],[67,0,71,0],[1,18,2,19],[1,4,2,6],[1,7,2,9],[1,20,2,22],[1,11,2,13],[1,14,2,16]]}
["2019-01-01","2020-01-01"]
[{"$f":"'Introduccion IVA, IS y Fecha'!E16*1","v":0},null,null,null,{"$f":"'Introduccion IVA, IS y Fecha'!D18","v":"FECHA DE INICIO "},null,null,{"$f":"IF('Introduccion IVA, IS y Fecha'!E18=\"\",\"\",'Introduccion IVA, IS y Fecha'!E18)","v":""},null,null,null,"% IVA",null,null,{"$f":"'Introduccion IVA, IS y Fecha'!E16","v":0},null,null,null,"IMPUESTO SOCIEDADES",null,{"$f":"'Introduccion IVA, IS y Fecha'!E17","v":0},null,null,{"$f":"H2","v":""}]
[{"$f":"'Introduccion IVA, IS y Fecha'!E17*1","v":0}]
[]
[1]
[]
[]
[]
[]
[]
[2]
[]
[]
[]
[]
[]
[]
[3]
[]
[]
[]
[]
[]
[]
[4]
[]
[]
[]
[]
[]
[]
[5]
[]
[]
[]
[]
[]
[]
[6]
[]
[]
[]
[]
[]
[]
[7]
[]
[]
[]
[]
[]
[]
[8]
[]
[]
[]
[]
[]
[]
[]
[9]
[]
[]
[]
[]
[]
[]
[10]
[]
[]
[]
[]
[]
[]
[11]
[]
[]
[]
[]
[]
[]
[12]
[]
[]
[]
[]
[]
[]
[13]
[]
[]
[]
[]
[]
[]
[14]
[]
[]
[]
[]
[]
[]
[15]

{"sheet":"ENUNCIADO","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"RESULTADO 2018","index":3,"n_rows":51,"n_cols":15,"rows_kept":51,"cut":false,"hidden":false,"merged":[[3,13,3,14],[24,13,24,14],[1,13,1,14],[1,1,1,5],[1,8,1,11],[3,1,3,2],[3,4,3,5],[3,8,3,11],[4,8,4,9],[4,10,4,11],[17,8,17,11],[18,8,18,9],[18,10,18,11]]}
[]
[null,"BALANCE ABREVIADO",null,null,null,null,null,null,"CUENTA DE RESULTADOS ABREVIADA 2018",null,null,null,null,"CUENTA DE TESORERÍA 2018"]
[]
[null,"ACTIVO 2018",null,null,"PATRIMONIO NETO Y PASIVO 2018",null,null,null,"INGRESOS Y GASTOS DE LA ACTIVIDAD",null,null,null,null,"COBROS CUENTA DE TESORERIA 2018"]
[null,"A) ACTIVO NO CORRIENTE",{"$f":"SUM(C6:C15)","v":0},null,"A) PATRIMONIO NETO",{"$f":"SUM(F6:F12)","v":0},null,null,"GASTOS de la actividad",null,"INGRESOS de la actividad",null,null,"Saldo inicial"]
[null,"Inmovilizado intangible",null,null,"Capital ",null,null,null,"Compra de mercaderias",null,"Venta de mercaderias",null,null,"Aportación inicial"]
[null,"Inmovilizado Material",null,null,"Prima de emision",null,null,null,"Amortizaciones material",null,"Venta de proyecto",null,null,"Clientes por venta mercadería"]
[null,null,null,null,"Reservas",null,null,null,"Amortizaciones intangible",null,"Varicacion mercaderias ",null,null,"Préstamos"]
[null,"Amortizaciones inmovilizado material",null,null,"Resultado de ejercicios anteriores",null,null,null,"Sueldos y Salarios",null,null,null,null,"Intereses devengados"]
[null,"Amortizaciones inmovilizado intangible",null,null,"Resultado de ejercicio ",null,null,null,"SS a cargo de la empresa",null,null,null,null,"Clientes por prestación de servicio"]
[null,null,null,null,"Dividendo a Cuenta",null,null,null,"Varicacion mercaderias ",null,null,null,null,"Aportación nuevos socios"]
[]
[null,null,null,null,"B) PASIVO NO CORRIENTE",{"$f":"SUM(F14:F20)","v":0}]
[null,null,null,null,"Deuda a LP con entidades de credito"]
[]
[null,"B) ACTIVO CORRIENTE",{"$f":"SUM(C17:C31)","v":0},null,null,null,null,null,null,null,"EXCEDENTE DE LA ACTIVIDAD",{"$f":"SUM(L6:L14)-SUM(J6:J14)","v":0}]
[null,"Existencias"]
[null,null,null,null,null,null,null,null,"INGRESOS Y GASTOS FINANCIEROS"]
[null,"Deudores Comerciales y otras cuentas a cobrar",null,null,null,null,null,null,"GASTOS financieros",null,"INGRESOS financieros"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 1ª",null,"Ingresos financieros"]
[null,"Efectivo y otros activos liquidos equivalentes",null,null,"C) PASIVO CORRIENTE",{"$f":"SUM(F22:F31)","v":0},null,null,"Intereses de la cuota mes 2ª"]
[null,null,null,null,"Deuda a corto plazo Proveedores",null,null,null,"Intereses de la cuota mes 3ª"]
[null,null,null,null,"Retenciones Resultado años anteriores",null,null,null,"Intereses de la cuota mes 4ª"]
[null,null,null,null,"H.P .Acreedora por retenciones realizadas",null,null,null,"Intereses de la cuota mes 5ª"]
[null,null,null,null,"SS a cargo del trabajador",null,null,null,"Intereses de la cuota mes 6ª",null,null,null,null,"PAGOS CUENTA DE TESORERIA 2018"]
[null,null,null,null,"SS a cargo de la empresa",null,null,null,"Intereses de la cuota mes 7ª",null,null,null,null,"1ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 8ª",null,null,null,null,"2ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 9ª",null,null,null,null,"3ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 10ª",null,null,null,null,"4ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 11ª",null,null,null,null,"5ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 12ª",null,null,null,null,"6ª Cuota préstamo"]
[null,"TOTAL ACTIVO",{"$f":"C5+C16","v":0},null,"TOTAL PATRIMONIO NETO Y PASIVO",{"$f":"F5+F13+F21","v":0},null,null,"Interes cuota anual",null,null,null,null,"7ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"8ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,"EXCEDENTE DE LAS OPERACIONES FINANCIERAS",{"$f":"SUM(L20:L32)-SUM(J20:J32)","v":0},null,"9ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"10ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"11ª Cuota préstamo"]
[null,"2)      Calcular y comentar el Fondo de Maniobra.",null,null,null,null,null,null,null,null,"EXCEDENTE ANTES DE IMPUESTOS",{"$f":"L34+L16","v":0},null,"12ª Cuota préstamo"]
[null,{"$f":"C16-F21","v":0},"FM",null,null,null,null,null,null,null,"IMPUESTOS SOBRE BENEFICIOS",{"$f":"IF(L37>0,L37*M38,0)","v":0},{"$f":"'Introduccion IVA, IS y Fecha'!E17*1","v":0},"Sueldos y salarios"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Proveedores de mercaderias"]
[null,"3)      Analizar la liquidez de la empresa mediante ratios",null,null,null,null,null,null,null,null,"RESULTADO TOTAL",{"$f":"L37-L38","v":0},null,"Deuda inmovilizado material no amortizable"]
[null,{"$f":"C16/F21","v":{"$error":"#DIV/0!"}},"Ratio de liquidez general",null,null,null,null,null,null,null,null,null,null,"Deuda inmovilizado material amortizable"]
[null,{"$f":"(C17+C21)/F21","v":{"$error":"#DIV/0!"}},"Ratio de tesorería o prueba del ácido",null,null,null,null,null,null,null,null,null,null,"Concesiones administrativas"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Proveedores Propiedad industrial"]
[null,"4)      Analizar el endeudamiento de la empresa mediante ratios",null,null,null,null,null,null,null,null,null,null,null,"Compra de Software"]
[null,{"$f":"(F21+F13)/F5","v":{"$error":"#DIV/0!"}},"Ratio de endeudamiento general",null,null,null,null,null,null,null,null,null,null,"SALDO TOTAL TESORERÍA",{"$f":"SUM(O5:O23)-SUM(O26:O44)","v":0}]
[null,{"$f":"(F6+F8)/F14","v":{"$error":"#DIV/0!"}},"Ratio de autonomía financiera"]
[null,{"$f":"F21/(F13+F21)","v":{"$error":"#DIV/0!"}},"Ratio de la calidad de la deuda"]
[]
[null,"5)      Calcular la rentabilidad económica, la rentabilidad financiera, y comprobar que se cumple la ecuación que las liga"]
[null,{"$f":"L37/C32","v":{"$error":"#DIV/0!"}},"Rentabilidad económica"]
[null,{"$f":"L40/F32","v":{"$error":"#DIV/0!"}},"Rentabilidad financiera o RoE"]

{"sheet":"RESULTADO 2019","index":4,"n_rows":51,"n_cols":15,"rows_kept":51,"cut":false,"hidden":false,"merged":[[24,13,24,14],[1,13,1,14],[1,1,1,5],[1,8,1,11],[3,1,3,2],[3,4,3,5],[3,8,3,11],[3,13,3,14],[4,8,4,9],[4,10,4,11],[17,8,17,11],[18,8,18,9],[18,10,18,11]]}
[]
[null,"BALANCE ABREVIADO",null,null,null,null,null,null,"CUENTA DE RESULTADOS ABREVIADA 2019",null,null,null,null,"CUENTA DE TESORERÍA 2019"]
[]
[null,"ACTIVO 2019",null,null,"PATRIMONIO NETO Y PASIVO 2019",null,null,null,"INGRESOS Y GASTOS DE LA ACTIVIDAD",null,null,null,null,"COBROS CUENTA DE TESORERIA 2019"]
[null,"A) ACTIVO NO CORRIENTE",{"$f":"SUM(C6:C15)","v":0},null,"A) PATRIMONIO NETO",{"$f":"SUM(F6:F12)","v":0},null,null,"GASTOS de la actividad",null,"INGRESOS de la actividad",null,null,"Saldo inicial"]
[null,"Inmovilizado intangible",null,null,"Capital ",null,null,null,"Compra de mercaderias",null,"Venta de mercaderias",null,null,"Aportación inicial"]
[null,"Inmovilizado Material",null,null,"Prima de emision",null,null,null,"Amortizaciones material",null,"Venta de proyecto",null,null,"Clientes por venta mercadería"]
[null,null,null,null,"Reservas",null,null,null,"Amortizaciones intangible",null,"Varicacion mercaderias",null,null,"Préstamos"]
[null,"Amortizaciones inmovilizado material",null,null,"Resultado de ejercicios anteriores",null,null,null,"Sueldos y Salarios",null,null,null,null,"Intereses devengados"]
[null,"Amortizaciones inmovilizado intangible",null,null,"Resultado de ejercicio ",null,null,null,"SS a cargo de la empresa",null,null,null,null,"Clientes por prestación de servicio"]
[null,null,null,null,"Dividendo a Cuenta",null,null,null,"Varicacion mercaderias ",null,null,null,null,"Aportación nuevos socios"]
[]
[null,null,null,null,"B) PASIVO NO CORRIENTE",{"$f":"SUM(F14:F20)","v":0}]
[null,null,null,null,"Deuda a LP con entidades de credito"]
[]
[null,"B) ACTIVO CORRIENTE",{"$f":"SUM(C17:C31)","v":0},null,null,null,null,null,null,null,"EXCEDENTE DE LA ACTIVIDAD",{"$f":"SUM(L6:L14)-SUM(J6:J14)","v":0}]
[null,"Existencias"]
[null,null,null,null,null,null,null,null,"INGRESOS Y GASTOS FINANCIEROS"]
[null,"Deudores Comerciales y otras cuentas a cobrar",null,null,null,null,null,null,"GASTOS financieros",null,"INGRESOS financieros"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 1ª",null,"Ingresos financieros"]
[null,"Efectivo y otros activos liquidos equivalentes",null,null,"C) PASIVO CORRIENTE",{"$f":"SUM(F22:F31)","v":0},null,null,"Intereses de la cuota mes 2ª"]
[null,null,null,null,"Deuda a corto plazo Proveedores",null,null,null,"Intereses de la cuota mes 3ª"]
[null,null,null,null,"Retenciones Resultado años anteriores",null,null,null,"Intereses de la cuota mes 4ª"]
[null,null,null,null,"H.P. Acreedora por retenciones realizadas",null,null,null,"Intereses de la cuota mes 5ª"]
[null,null,null,null,"SS a cargo del trabajador",null,null,null,"Intereses de la cuota mes 6ª",null,null,null,null,"PAGOS CUENTA DE TESORERIA 2019"]
[null,null,null,null,"SS a cargo de la empresa",null,null,null,"Intereses de la cuota mes 7ª",null,null,null,null,"1ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 8ª",null,null,null,null,"2ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 9ª",null,null,null,null,"3ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 10ª",null,null,null,null,"4ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 11ª",null,null,null,null,"5ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,"Intereses de la cuota mes 12ª",null,null,null,null,"6ª Cuota préstamo"]
[null,"TOTAL ACTIVO",{"$f":"C5+C16","v":0},null,"TOTAL PATRIMONIO NETO Y PASIVO",{"$f":"F5+F13+F21","v":0},null,null,"Interes cuota anual",null,null,null,null,"7ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"8ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,"EXCEDENTE DE LAS OPERACIONES FINANCIERAS",{"$f":"SUM(L20:L32)-SUM(J20:J32)","v":0},null,"9ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"10ª Cuota préstamo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"11ª Cuota préstamo"]
[null,"2)      Calcular y comentar el Fondo de Maniobra.",null,null,null,null,null,null,null,null,"EXCEDENTE ANTES DE IMPUESTOS",{"$f":"L34+L16","v":0},null,"12ª Cuota préstamo"]
[null,{"$f":"C16-F21","v":0},"FM",null,null,null,null,null,null,null,"IMPUESTOS SOBRE BENEFICIOS",{"$f":"IF(L37>0,L37*M38,0)","v":0},{"$f":"'Introduccion IVA, IS y Fecha'!E17*1","v":0},"Sueldos y salarios"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Proveedores de mercaderias"]
[null,"3)      Analizar la liquidez de la empresa mediante ratios",null,null,null,null,null,null,null,null,"RESULTADO TOTAL",{"$f":"L37-L38","v":0},null,"Deuda inmovilizado material no amortizable"]
[null,{"$f":"C16/F21","v":{"$error":"#DIV/0!"}},"Ratio de liquidez general",null,null,null,null,null,null,null,null,null,null,"Deuda inmovilizado material amortizable"]
[null,{"$f":"(C17+C21)/F21","v":{"$error":"#DIV/0!"}},"Ratio de tesorería o prueba del ácido",null,null,null,null,null,null,null,null,null,null,"Concesiones administrativas"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Proveedores Propiedad industrial"]
[null,"4)      Analizar el endeudamiento de la empresa mediante ratios",null,null,null,null,null,null,null,null,null,null,null,"Compra de Software"]
[null,{"$f":"(F21+F13)/F5","v":{"$error":"#DIV/0!"}},"Ratio de endeudamiento general",null,null,null,null,null,null,null,null,null,null,"SALDO TOTAL TESORERÍA",{"$f":"SUM(O5:O23)-SUM(O26:O44)","v":0}]
[null,{"$f":"(F6+F8)/F14","v":{"$error":"#DIV/0!"}},"Ratio de autonomía financiera"]
[null,{"$f":"F21/(F13+F21)","v":{"$error":"#DIV/0!"}},"Ratio de la calidad de la deuda"]
[]
[null,"5)      Calcular la rentabilidad económica, la rentabilidad financiera, y comprobar que se cumple la ecuación que las liga"]
[null,{"$f":"L37/C32","v":{"$error":"#DIV/0!"}},"Rentabilidad económica"]
[null,{"$f":"L40/F32","v":{"$error":"#DIV/0!"}},"Rentabilidad financiera o RoE"]