{"text_format":"1","workbook":"xls","n_sheets":29,"sheets":["预计销售表","预计制造费用明细表","预计制造费用明细表 ","预计管理费用明细表","预计定额成本","预计投资收益和营业外收入支出表","销售预算分析","生产预算分析表公式","生产预算分析表","直接材料预算分析表公式","直接材料预算分析表","直接人工预算分析表公式","直接人工预算分析表","制造费用预算分析表公式","制造费用预算分析表","财务费用预算分析表","财务费用预算分析表公式","预计财务费用明细表","管理费用预算分析表","管理费用预算分析表公式 ","营业费用预算分析表","营业费用预算分析表公式","成本预算分析表公式","产品成本预算分析表","现金预算分析表","损益表公式","预算损益表","资产负债表公式","预算资产负债表"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":2,"defined_names":3,"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","formulas":"cached_only"}

{"sheet":"预计销售表","index":0,"n_rows":9,"n_cols":2,"rows_kept":9,"cut":false,"hidden":false,"merged":[[0,0,0,1]],"flags":["formulas_cached_only"]}
["预计销售表"]
["时         间","销  售  量（件）"]
["第一季度",2000]
["第二季度",2500]
["第三季度",3000]
["第四季度",2800]
["销 售 合 计",10300]
[]
["销售单价（元）",105]

{"sheet":"预计制造费用明细表","index":1,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,1]],"flags":["formulas_cached_only"]}
["预计制造费用明细表"]
["项     目","金    额（元）"]
["工  资",50000]
["福利费",7000]
["修理费",20000]
["折旧费",8000]
["办公费",12000]
["水电费",15000]
["租赁费",25000]
["保险费",14500]
["物料消耗",10000]
["劳动保护",5000]
["其他费用",8500]
[]
["费 用 合 计",175000]

{"sheet":"预计制造费用明细表 ","index":2,"n_rows":8,"n_cols":5,"rows_kept":8,"cut":false,"hidden":false,"merged":[[1,0,1,4],[0,0,0,4]],"flags":["formulas_cached_only"]}
["预计制造费用明细表"]
["                                                  单位：元"]
["项目","第一季度","第二季度","第三季度","第四季度"]
["变动制造费用",1200,2500,2800,2920]
["固定制造费用",1250,2450,2680,3000]
["折旧费用",800,500,750,860]
[]
["费用合计",3250,5450,6230,6780]

{"sheet":"预计管理费用明细表","index":3,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,1]],"flags":["formulas_cached_only"]}
["预计管理费用明细表"]
["项              目","金       额（元）"]
["工  资",12000]
["福利费",1680.0000000000002]
["折旧费",2500]
["办公费",1200]
["差旅费",5000]
["保险费",900]
["招待费",2100]
["工会经费",1500]
["物料消耗",2600]
["低值易耗品摊消",1820]
["其  他",3200]
[]
["合           计",34500]

{"sheet":"预计定额成本","index":4,"n_rows":5,"n_cols":2,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,0,0,1]],"flags":["formulas_cached_only"]}
["预计定额成本"]
["项目","数值"]
["单位产品材料消耗定额（千克）",1.85]
["单位产品定时定额（工时）",4.25]
["单位工时的工资率（元）",4.65]

{"sheet":"预计投资收益和营业外收入支出表","index":5,"n_rows":8,"n_cols":4,"rows_kept":8,"cut":false,"hidden":false,"merged":[[0,0,0,3]],"flags":["formulas_cached_only"]}
["预计投资收益和营业外收入支出表"]
["季度","投资收益","营业外收入","营业外支出"]
["第一季度",null,null,4500]
["第二季度",null,null,3000]
["第三季度",null,null,2000]
["第四季度",25000,31520,8500]
[]
["合   计",25000,31520,18000]

{"sheet":"销售预算分析","index":6,"n_rows":15,"n_cols":6,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,5],[6,0,6,5]],"flags":["formulas_cached_only"]}
["销售预算"]
["                                                单位：元"]
["季度","一","二","三","四","全年"]
["预计销售量（件）",2000,2500,3000,2800,10300]
["单位售价",105,105,105,105,105]
["预计销售收入",210000,262500,315000,294000,1081500]
["预计现金收入"]
["                                                 单位：元"]
["季度","一","二","三","四","全年"]
["上年应收账款",45000,null,null,null,45000]
["第一季度",126000,84000,null,null,210000]
["第二季度",null,157500,105000,null,262500]
["第三季度",null,null,189000,126000,315000]
["第四季度",null,null,null,176400,176400]
["现金收入合计",171000,241500,294000,302400,1008900]

{"sheet":"生产预算分析表公式","index":7,"n_rows":13,"n_cols":6,"rows_kept":13,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5]],"flags":["formulas_cached_only"]}
["生产预算分析表"]
["                                                                         单位：件"]
["项目","一季度","二季度","三季度","四季度","全年"]
["预计销售量",2000,2500,3000,2800,10300]
["  加：预计期末存货量",250,300,280,280,280]
["预计需求量合计",2250,2800,3280,3080,10580]
["  减：预计期初存货量",300,250,300,280,300]
["预计生产量",1950,2550,2980,2800,10280]
[]
["直接材料消耗："]
["  单位产品消耗定额（千克）",3607.5,4717.5,5513,5180,19018]
["直接人工消耗："]
["  单位产品定时定额（工时）",8287.5,10837.5,12665,11900,43690]

{"sheet":"生产预算分析表","index":8,"n_rows":13,"n_cols":6,"rows_kept":13,"cut":false,"hidden":false,"merged":[[0,0,0,5]],"flags":["formulas_cached_only"]}
["生产预算分析表"]
["                                                            单位：件"]
["项目","一季度","二季度","三季度","四季度","全年"]
["预计销售量",2000,2500,3000,2800,10300]
["  加：预计期末存货量",250,300,280,280,280]
["预计需求量合计",2250,2800,3280,3080,10580]
["  减：预计期初存货量",300,250,300,280,300]
["预计生产量",1950,2550,2980,2800,10280]
[]
["直接材料消耗："]
["  单位产品消耗定额（千克）",3607.5,4717.5,5513,5180,19018]
["直接人工消耗："]
["  单位产品定时定额（工时）",8287.5,10837.5,12665,11900,43690]

{"sheet":"直接材料预算分析表公式","index":9,"n_rows":18,"n_cols":6,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,0,0,5],[9,0,9,5],[10,0,10,5]],"flags":["formulas_cached_only"]}
["直接材料预算分析表"]
["季度","一","二","三","四","全年"]
["预计生产需用量（件）",3607.5,4717.5,5513,5180,19018]
["  加：预计期末存量",943.5,1102.6000000000001,1036,1100,1100]
["预计需求量合计",4551,5820.1,6549,6280,20118]
["  减：预计期初存量",1000,943.5,1102.6000000000001,1036,1000]
["预计材料采购量",3551,4876.6,5446.4,5244,19118]
["预计单价（元）",20,20,20,20,20]
["预计金额",71020,97532,108928,104880,382360]
["预计现金支出"]
["                                                                         单位：元"]
["季度","一","二","三","四","全年"]
["期初应付账款",35000,null,null,null,35000]
["第一季度采购",49714,21306,null,null,71020]
["第二季度采购",null,68272.4,29259.600000000006,null,97532]
["第三季度采购",null,null,76249.59999999999,32678.40000000001,108928]
["第四季度采购",null,null,null,73416,73416]
["现 金 支 出 合 计",84714,89578.4,105509.2,106094.40000000001,385896]

{"sheet":"直接材料预算分析表","index":10,"n_rows":18,"n_cols":6,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,0,0,5],[9,0,9,5]],"flags":["formulas_cached_only"]}
["直接材料预算分析表"]
["季度","一","二","三","四","全年"]
["预计生产需用量（件）",3607.5,4717.5,5513,5180,19018]
["  加：预计期末存量",943.5,1102.6000000000001,1036,1100,1100]
["预计需求量合计",4551,5820.1,6549,6280,20118]
["  减：预计期初存量",1000,943.5,1102.6000000000001,1036,1000]
["预计材料采购量",3551,4876.6,5446.4,5244,19118]
["预计单价（元）",20,20,20,20,20]
["预计金额",71020,97532,108928,104880,382360]
["预计现金支出"]
["                                                           单位：元"]
["季度","一","二","三","四","全年"]
["期初应付账款",35000,null,null,null,35000]
["第一季度采购",49714,21306,null,null,71020]
["第二季度采购",null,68272.4,29259.600000000006,null,97532]
["第三季度采购",null,null,76249.59999999999,32678.40000000001,108928]
["第四季度采购",null,null,null,73416,73416]
["现 金 支 出 合 计",84714,89578.4,105509.2,106094.40000000001,385896]

{"sheet":"直接人工预算分析表公式","index":11,"n_rows":6,"n_cols":6,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5]],"flags":["formulas_cached_only"]}
["直接人工预算分析表"]
["                                                               单位：元"]
["项目","第一季度","第二季度","第三季度","第四季度","全年"]
["预计人工总工时（工时）",8287.5,10837.5,12665,11900,43690]
["单位工时的工资率",4.65,4.65,4.65,4.65,4.65]
["预计人工总成本",38536.875,50394.37500000001,58892.25000000001,55335.00000000001,203158.50000000003]

{"sheet":"直接人工预算分析表","index":12,"n_rows":6,"n_cols":6,"rows_kept":6,"cut":false,"hidden":false,"merged":[[1,0,1,5],[0,0,0,5]],"flags":["formulas_cached_only"]}
["直接人工预算分析表"]
["                                                               单位：元"]
["项目","第一季度","第二季度","第三季度","第四季度","全年"]
["预计人工总工时（工时）",8287.5,10837.5,12665,11900,43690]
["单位工时的工资率",4.65,4.65,4.65,4.65,4.65]
["预计人工总成本",38536.875,50394.37500000001,58892.25000000001,55335.00000000001,203158.50000000003]

{"sheet":"制造费用预算分析表公式","index":13,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6]],"flags":["formulas_cached_only"]}
["制造费用预算分析表"]
["                                                                                单位：元"]
["项目","第一季度","第二季度","第三季度","第四季度","全年","费用分配率（元/时）"]
["变动制造费用",1200,2500,2800,2920,9420,0.21560997940032045]
["固定制造费用",1250,2450,2680,3000,9380,0.21469443808651864]
["折旧费用",800,500,750,860,2910,0.06660563057907988]
["费用合计",3250,5450,6230,6780,21710,0.496910048065919]
["折旧",800,500,750,860,2910,0.06660563057907988]
["现金支出的费用",2450,4950,5480,5920,18800,0.4303044174868391]

{"sheet":"制造费用预算分析表","index":14,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[[1,0,1,6],[0,0,0,6]],"flags":["formulas_cached_only"]}
["制造费用预算分析表"]
["                                                                                单位：元"]
["项目","第一季度","第二季度","第三季度","第四季度","全年","费用分配率（元/时）"]
["变动制造费用",1200,2500,2800,2920,9420,0.21560997940032045]
["固定制造费用",1250,2450,2680,3000,9380,0.21469443808651864]
["折旧费用",800,500,750,860,2910,0.06660563057907988]
["费用合计",3250,5450,6230,6780,21710,0.496910048065919]
["折旧",800,500,750,860,2910,0.06660563057907988]
["现金支出的费用",2450,4950,5480,5920,18800,0.4303044174868391]

{"sheet":"财务费用预算分析表","index":15,"n_rows":11,"n_cols":2,"rows_kept":11,"cut":false,"hidden":false,"merged":[[1,0,1,1],[0,0,0,1]],"flags":["formulas_cached_only"]}
["财务费用预算分析表"]
["                             单位：元"]
["项目","金额"]
["利息支出",3020]
["减：利息收入",-2950]
["汇兑损失",3500]
["减：汇兑收益",-4500]
["手续费",8000]
["其他费用",15250]
["财务费用现金支出",22320]
["财务费用每季现金支出",5580]

{"sheet":"财务费用预算分析表公式","index":16,"n_rows":11,"n_cols":2,"rows_kept":11,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1]],"flags":["formulas_cached_only"]}
["财务费用预算分析表"]
["                             单位：元"]
["项目","金额"]
["利息支出",3020]
["减：利息收入",-2950]
["汇兑损失",3500]
["减：汇兑收益",-4500]
["手续费",8000]
["其他费用",15250]
["财务费用现金支出",22320]
["财务费用每季现金支出",5580]

{"sheet":"预计财务费用明细表","index":17,"n_rows":10,"n_cols":2,"rows_kept":10,"cut":false,"hidden":false,"merged":[[0,0,0,1]],"flags":["formulas_cached_only"]}
["预计财务费用明细表"]
["项           目","金     额（元）"]
["利息收入",2950]
["利息支出",3020]
["汇兑收益",4500]
["汇兑损失",3500]
["手续费",8000]
["其  他",15250]
[]
["合        计",37220]

{"sheet":"管理费用预算分析表","index":18,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1]],"flags":["formulas_cached_only"]}
["管理费用预算分析表"]
["                             单位：元"]
["项目","金额"]
["管理费用合计",34500]
["  减：折旧",2500]
["      低值易耗品摊销",1820]
["管理费用现金支出",30180]
["管理费用每季现金支出",7545]

{"sheet":"管理费用预算分析表公式 ","index":19,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1]],"flags":["formulas_cached_only"]}
["管理费用预算分析表"]
["                             单位：元"]
["项目","金额"]
["管理费用合计",34500]
["  减：折旧",2500]
["      低值易耗品摊销",1820]
["管理费用现金支出",30180]
["管理费用每季现金支出",7545]

{"sheet":"营业费用预算分析表","index":20,"n_rows":9,"n_cols":8,"rows_kept":9,"cut":false,"hidden":false,"merged":[[1,0,1,5],[0,0,0,5]],"flags":["formulas_cached_only"]}
["营业费用预算分析表"]
["                                                       单位：元"]
["项目","第一季度","第二季度","第三季度","第四季度","全年"]
["工资",12000,14000,15400,16000,57400]
["福利费",1680.0000000000002,1960.0000000000002,2156,2240,8036.000000000001]
["业务费",4200,5250,6300,5880,21630]
["广告费",3150,3937.5,4725,4410,16222.5]
["运输费",3779.9999999999995,4725,5670,5292,19467,null,0.02]
["营业费用现金支出",24810,29872.5,34251,33822,122755.5]

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["营业费用预算分析表"]
["                                                                                  单位：元"]
["项目","第一季度","第二季度","第三季度","第四季度","全年"]
["工资",12000,14000,15400,16000,57400]
["福利费",1680.0000000000002,1960.0000000000002,2156,2240,8036.000000000001]
["业务费",4200,5250,6300,5880,21630]
["广告费",3150,3937.5,4725,4410,16222.5]
["运输费",3779.9999999999995,4725,5670,5292,19467]
["营业费用现金支出",24810,29872.5,34251,33822,122755.5]

{"sheet":"成本预算分析表公式","index":22,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,3,0],[2,1,2,3],[2,4,3,4],[2,5,3,5],[2,6,3,6]],"flags":["formulas_cached_only"]}
["成本预算分析表"]
["                                                                        单位：元"]
["项目","单位成本",null,null,"生产成本","期末存货","销货成本"]
[null,"每千克或每小时单价（元）","投入量","成本"]
["直接材料",20,2,40,411200,11200,412000]
["直接人工",4.65,2,9.3,95604.00000000001,2604,95790.00000000001]
["变动制造费用",0.21560997940032045,2,0.4312199588006409,4432.941176470588,120.74158846417946,4441.565575646601]
["固定制造费用",0.21469443808651864,2,0.4293888761730373,4414.117647058823,120.22888532845045,4422.705424582284]
["合计",null,null,50.16060883497367,515651.0588235294,14044.97047379263,516654.2710002289]

{"sheet":"产品成本预算分析表","index":23,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[[2,1,2,3],[0,0,0,6],[1,0,1,6],[2,0,3,0],[2,4,3,4],[2,5,3,5],[2,6,3,6]],"flags":["formulas_cached_only"]}
["成本预算分析表"]
["                                                                        单位：元"]
["项目","单位成本",null,null,"生产成本","期末存货","销货成本"]
[null,"每千克或每小时单价（元）","投入量","成本"]
["直接材料",20,2,40,411200,11200,412000]
["直接人工",4.65,2,9.3,95604.00000000001,2604,95790.00000000001]
["变动制造费用",0.21560997940032045,2,0.4312199588006409,4432.941176470588,120.74158846417946,4441.565575646601]
["固定制造费用",0.21469443808651864,2,0.4293888761730373,4414.117647058823,120.22888532845045,4422.705424582284]
["合计",null,null,50.16060883497367,515651.0588235294,14044.97047379263,516654.2710002289]

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["现金预算分析表"]
["                                                                单位：元"]
["项目","第一季度","第二季度","第三季度","第三季度","全年"]
["现金收入："]
["期初现金余额",75000,74364.125,159443.85,178186.39999999997,75000]
["加：销售现金收入",171000,241500,294000,302400,1008900]
["    其他现金收入",0,0,0,56520,56520]
["可供使用现金合计",246000,315864.125,453443.85,537106.3999999999,1140420]
["现金支出："]
["  减：直接材料",84714,89578.4,105509.2,106094.40000000001,385896]
["      直接人工",38536.875,50394.37500000001,58892.25000000001,55335.00000000001,203158.50000000003]
["      制造费用",2450,4950,5480,5920,18800]
["      管理费用",7545,7545,7545,7545,30180]
["      营业费用",24810,29872.5,34251,33822,122755.5]
["      财务费用",5580,5580,5580,5580,22320]
["      所得税",3500,3500,3500,3500,14000]
["      购买固定资产",null,12000,null,12000,24000]
["      其他现金支出",4500,3000,2000,8500,18000]
["现金支出合计",171635.875,206420.275,222757.45,238296.40000000002,839110.0000000001]
["现金溢余或短缺",74364.125,109443.85,230686.39999999997,298809.9999999999,713304.3749999999]
["筹集资金："]
["向银行借款",null,50000,null,null,50000]
["归还借款",null,null,-50000,null,-50000]
["借款利息（年利10％）",null,null,-2500,null,-2500]
["筹集应用资金合计",0,50000,-52500,0,-2500]
["期末现金余额",74364.125,159443.85,178186.39999999997,298809.9999999999,710804.3749999999]

{"sheet":"损益表公式","index":25,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1]],"flags":["formulas_cached_only"]}
["预算损益表"]
["                                           单位：元"]
["项目","期末数"]
["一、主营业务收入",1081500]
["    减：主营业务成本",516654.2710002289]
["二、主营业务利润",564845.7289997712]
["    减：营业费用",122755.5]
["        管理费用",30180]
["        财务费用",22320]
["三、营业利润",389590.2289997712]
["    加：投资收益",25000]
["        营业外收入",31520]
["    减：营业外支出",18000]
["四、利润总额",428110.2289997712]
["    减：所得税",14000]
["五、净利润",414110.2289997712]

{"sheet":"预算损益表","index":26,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[[1,0,1,1],[0,0,0,1]],"flags":["formulas_cached_only"]}
["预算损益表"]
["                                           单位：元"]
["项目","期末数"]
["一、主营业务收入",1081500]
["    减：主营业务成本",516654.2710002289]
["二、主营业务利润",564845.7289997712]
["    减：营业费用",122755.5]
["        管理费用",30180]
["        财务费用",22320]
["三、营业利润",389590.2289997712]
["    加：投资收益",25000]
["        营业外收入",31520]
["    减：营业外支出",18000]
["四、利润总额",428110.2289997712]
["    减：所得税",14000]
["五、净利润",414110.2289997712]

{"sheet":"资产负债表公式","index":27,"n_rows":20,"n_cols":6,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5]],"flags":["formulas_cached_only"]}
["资产负债表"]
["                                                                                     单位：元"]
["资产","年初数","年末数","负债及所有者权益","年初数","年末数"]
["流动资产：",null,null,"流动负债："]
["现金",75000,710804.3749999999,"短期负债",80000,75610.15]
["应收账款",45000,117600,"应付账款",35000,31464]
["坏账准备",2250,5880,"应交税金",2750,14000]
["应收账款净额",42750,111720]
["存货",20000,22000]
[]
["流动资产合计",137750,844524.3749999999,"流动负债合计",117750,121074.15]
[]
["固定资产：",null,null,"所有者权益："]
["固定资产原值",50000,24000,"实收资本",50000,200000]
["累计折旧",10000,4800,"盈余公积",50000,108540]
["固定资产净值",40000,19200,"未分配利润",20000,434110.2289997712]
[]
["固定资产合计",100000,19200,"所有者权益合计",120000,742650.2289997712]
[]
["资产合计",237750,863724.3749999999,"负债及所有者权益合计",237750,863724.3789997712]

{"sheet":"预算资产负债表","index":28,"n_rows":20,"n_cols":6,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5]],"flags":["formulas_cached_only"]}
["资产负债表"]
["                                                                                     单位：元"]
["资产","年初数","年末数","负债及所有者权益","年初数","年末数"]
["流动资产：",null,null,"流动负债："]
["现金",75000,710804.3749999999,"短期负债",80000,75610.15]
["应收账款",45000,117600,"应付账款",35000,31464]
["坏账准备",2250,5880,"应交税金",2750,14000]
["应收账款净额",42750,111720]
["存货",20000,22000]
[]
["流动资产合计",137750,844524.3749999999,"流动负债合计",117750,121074.15]
[]
["固定资产：",null,null,"所有者权益："]
["固定资产原值",50000,24000,"实收资本",50000,200000]
["累计折旧",10000,4800,"盈余公积",50000,108540]
["固定资产净值",40000,19200,"未分配利润",20000,434110.2289997712]
[]
["固定资产合计",100000,19200,"所有者权益合计",120000,742650.2289997712]
[]
["资产合计",237750,863724.3749999999,"负债及所有者权益合计",237750,863724.3789997712]