{"text_format":"1","workbook":"xlsx","n_sheets":237,"sheets":["Portada Libro","Índice Libro","Cuadro de Cuentas","Índice Tema 1","Objetivo Tema 1","Conceptos Básicos Tema 1","Resumen Operaciones ","Mercaderías Nivel 1","Enunciado Supuesto (N1)","Libro Diario (N1)","Solución Libro Diario (N1)","Factura Compra 1 (N1)","Factura Venta 1 (N1)","Factura Compra 2 (N1)","Factura Compra 3 (N1)","Factura Venta 2 (N1)","Mercaderías Nivel 2","Enunciado Supuesto (N2)","Libro Diario (N2)","Solución Libro Diario (N2)","Factura Compra 1 (N2)","Factura Venta 1 (N2)","Factura Compra 2 (N2)","Factura Compra 3 (N2)","Factura Venta 2 (N2)","Mercaderías Nivel 3","Enunciado Supuesto (N3)","Libro Diario (N3)","Solución Libro Diario (N3)","Factura Compra 1 (N3)","Factura Venta 1 (N3)","Factura Compra 2 (N3)","Factura Compra 3 (N3)","Factura Venta 2 (N3)","Mercaderías Nivel 4","Enunciado Supuesto (N4)","Ficha Almacén y Rdo. (N4)","Sol. Ficha Almacén y Rdo. (N4)","Libro Diario (N4)","Solución Libro Diario (N4)","Factura Compra 1 (N4)","Factura Transportista C1 (N4)","Liquidación Aranceles C1 (N4)","Factura Venta 1 (N4)","Factura Compra 2 (N4)","Factura Transportista C2 (N4)","Liquidación Aranceles C2 (N4)","Factura Compra 3 (N4)","Factura Transportista C3 (N4)","Liquidación Aranceles C3 (N4)","Factura Venta 2 (N4)","Mercaderías Nivel 5","Enunciado Supuesto (N5)","Ficha Almacén y Rdo. (N5)","Sol. Ficha Almacén y Rdo. (N5)","Libro Diario (N5)","Solución Libro Diario (N5)","Factura Compra 1 (N5)","Factura Transportista C1 (N5)","Liquidación Aranceles C1 (N5)","Factura Venta 1 (N5)","Factura Transportista V1 (N5)","Factura Compra 2 (N5)","Factura Transportista C2 (N5)","Liquidación Aranceles C2 (N5)","Factura Compra 3 (N5)","Factura Transportista C3 (N5)","Liquidación Aranceles C3 (N5)","Factura Venta 2 (N5)","Factura Transportista V2 (N5)","Índice Tema 2","Objetivo Tema 2","Conceptos Básicos Tema 2","Acreedores y Deudores Nivel 1","Enunciado Supuesto (ADN1)","Libro Diario (ADN1)","Solución Libro Diario (ADN1)","Factura Compra 1 (ADN1)","Factura Venta 1 (ADN1)","Factura Compra 2 (ADN1)","Factura Compra 3 (ADN1)","Factura Venta 2 (ADN1)","Transf. Pago Compra 1 (ADN1)","Transf. Pago Compra 2 (ADN1)","Transf. Pago Compra 3I (ADN1)","Transf. Pago Compra 3II (ADN1)","Transf. 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Cobro Venta 2 (ADN2)","Acreedores y Deudores Nivel 3","Enunciado Supuesto (ADN3)","Libro Diario (ADN3)","Solución Libro Diario (ADN3)","Factura Compra 1 (ADN3)","Factura Venta 1 (ADN3)","Factura Compra 2 (ADN3)","Factura Compra 3 (ADN3)","Factura Venta 2 (ADN3)","Letra Pago Compra 1 (ADN3)","Letra Cobro Venta 1 (ADN3)","Letra Pago Compra 2 (ADN3)","Letra Pago Compra 3I (ADN3)","Letra Pago Compra 3II (ADN3)","Letra Cobro Venta 2 (ADN3)","Endoso Letra Venta 2 (ADN3)","Efectos Gestión Cobro (ADN3)","Acreedores y Deudores Nivel 4","Enunciado Supuesto (ADN4)","Libro Diario (ADN4)","Solución Libro Diario (ADN4)","Factura Compra 1 (ADN4)","Factura Venta 1 (ADN4)","Factura Compra 2 (ADN4)","Factura Compra 3 (ADN4)","Factura Venta 2 (ADN4)","Letra Pago Compra 1 (ADN4)","Letra Cobro Venta 1 (ADN4)","Letra Pago Compra 2 (ADN4)","Letra Pago Compra 3I (ADN4)","Letra Pago Compra 3II (ADN4)","Letra Cobro Venta 2 (ADN4)","Nueva Letra Venta 1 (ADN4)","Transf. Cobro Venta 2 (ADN4)","Acreedores y Deudores Nivel 5","Enunciado Supuesto (ADN5)","Libro Diario (ADN5)","Solución Libro Diario (ADN5)","Factura Compra 1 (ADN5)","Factura Venta 1 (ADN5)","Factura Compra 2 (ADN5)","Factura Compra 3 (ADN5)","Factura Venta 2 (ADN5)","Cheque Pago Compra 1 (ADN5)","Letra Cobro Venta 1 (ADN5)","Cheque Pago Compra 2 (ADN5)","Cheque Pago Compra 3I (ADN5)","Cheque Pago Compra 3II (ADN5)","Letra Cobro Venta 2 (ADN5)","Efectos Com. Descontados (ADN5)","Efectos Com. Impagados (ADN5)","Nueva Letra Venta 2 (ADN5)","Acreedores y Deudores Nivel 6","Enunciado Supuesto (ADN6)","Libro Diario (ADN6)","Solución Libro Diario (ADN6)","Factura Compra 1 (ADN6)","Factura Venta 1 (ADN6)","Factura Compra 2 (ADN6)","Factura Compra 3 (ADN6)","Factura Venta 2 (ADN6)","Pagaré Compra 1 (ADN6)","Cheque Cobro Venta 1 (ADN6)","Devoluc. Cheque Venta 1 (ADN6)","Liquid. Devol. Cheque V1 (ADN6)","Transf. Cobro Venta 1 (ADN6)","Pagaré Compra 2 (ADN6)","Pagaré Compra 3I (ADN6)","Pagaré Compra 3II (ADN6)","Letra Cobro Venta 2 (ADN6)","Efecto Com. Descont. V2 (ADN6)","Efecto Com. Impagado V2 (ADN6)","Transf. Pago Notaría V2 (ADN6)","Transf. Cobro Venta 2 (ADN6)","Índice Tema 3","Objetivo Tema 3","Conceptos Básicos Tema 3","Gtos. e Ingr. Explotación C1","Enunciado Supuesto (GIEC1)","Libro Diario (GIEC1)","Solución Libro Diario (GIEC1)","Fra. Ingreso Alquiler Local C1","Fra. Fotocopiadora C1","Fra. Asesoría Fiscal C1","Prima Seguro Multirriesgo C1","Transf. Ingreso Alquiler C1","Cheque Asesoría Fiscal C1","Cuota Tarjeta Crédito C1","Fra. Obsequios Clientes C1","Fra. Electricidad C1","Cargo Fra. Electricidad C1","Fra. Cartucho Impresora C1","Resumen Mensual Nóminas C1","Nóminas C1","Recibo Liquid. Cotizaciones C1","Gtos. e Ingr. 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{"sheet":"Portada Libro","index":0,"n_rows":20,"n_cols":11,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,2,17,14],[19,2,19,14],[18,2,18,14],[2,10,2,14],[5,10,5,13],[7,3,7,13],[9,8,9,9],[3,10,3,11]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Para iniciar el trabajo que seguidamente le proponemos, Usted\ndebe escribir primeramente su DNI o documento similar sin la/s\nletra/s en la celda anaranjada y hacer click en el botón ACEPTAR"]
[null,null,"PROYECTO DE INNOVACIÓN EDUCATIVA",null,null,null,null,null,null,null,"DNI o documento similar:"]
[]
[null,null,null,"SUBPROGRAMA DOCENTIC 2014"]
[]
[null,null,null,"OBJETOS DE APRENDIZAJE Y SIMULACIÓN DE ENTORNOS REALES PARA LA CONTABILIDAD FINANCIERA"]
[]
[null,null,null,null,null,null,null,null,"AUTORES:",null,"JUAN LUIS GANDÍA CABEDO (COORDINADOR)"]
[null,null,null,null,null,null,null,null,null,null,"JOSÉ ANTONIO APARISI CAUDELI"]
[null,null,null,null,null,null,null,null,null,null,"ROSA MARÍA DASÍ GONZÁLEZ"]
[null,null,null,null,null,null,null,null,null,null,"DAVID HUGUET BENAVENT"]
[null,null,null,null,null,null,null,null,null,null,"REYES MESTRE BARBERÁ"]
[null,null,null,null,null,null,null,null,null,null,"RAFAEL MOLINA LLOPIS"]
[null,null,null,null,null,null,null,null,null,null,"MARÍA DOLORES MONTAGUD MASCARELL"]
[]
[null,null,"           Objetos de aprendizaje y simulación de entornos reales para la Contabilidad Financiera by Juan Luis Gandía Cabedo, José Antonio Aparisi Caudeli,"]
[null,null,"Rosa María Dasí González, David Huguet Benavent, Reyes Mestre Barberá, Rafael Molina Llopis y María Dolores Montagud Mascarell is licensed under a"]
[null,null,"              Creative Commons Reconocimiento-NoComercial-SinObraDerivada 4.0 Internacional License."]

{"sheet":"Índice Libro","index":1,"n_rows":14,"n_cols":6,"rows_kept":14,"cut":false,"hidden":true,"merged":[[13,5,13,7],[13,3,13,4],[2,2,2,14],[7,5,7,12],[11,5,11,12],[9,5,9,12],[4,2,4,14]]}
[]
[]
[null,null,"A continuación, Usted debe seleccionar el tema que desea trabajar en el presente ÍNDICE LIBRO.\nPara ello, haga click en el botón del TEMA que haya elegido."]
[]
[null,null,"ÍNDICE LIBRO"]
[]
[]
[null,null,null,null,null,"OPERACIONES COMERCIALES (MERCADERÍAS)"]
[]
[null,null,null,null,null,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO"]
[]
[null,null,null,null,null,"OTROS GASTOS E INGRESOS DE EXPLOTACIÓN"]
[]
[null,null,null,"         ANEXO.",null,"CUADRO DE CUENTAS"]

{"sheet":"Cuadro de Cuentas","index":2,"n_rows":567,"n_cols":15,"rows_kept":567,"cut":false,"hidden":true,"merged":[[1,11,1,12],[1,14,1,15],[1,1,1,2],[1,5,1,6],[1,8,1,9]]}
[]
[null,"Cuadro de Cuentas Plan General Contable 2008",null,null,null,"ÍNDICE LIBRO",null,null,"ÍNDICE TEMA 1",null,null,"ÍNDICE TEMA 2",null,null,"ÍNDICE TEMA 3"]
[null,1,"Financiación Básica"]
[null,10,"Capital"]
[null,100,"Capital social"]
[null,101,"Fondo social"]
[null,102,"Capital"]
[null,103,"Socios por desembolsos no exigidos..."]
[null,1030,"Socios por desembolsos no exigidos, capital social"]
[null,1034,"Socios por desembolsos no exigidos, capital pendiente de inscripción"]
[null,103,"Socios por desembolsos no exigidos..."]
[null,104,"Socios por aportaciones no dinerarias pendientes..."]
[null,1040,"Socios por aportaciones no dinerarias pendientes, capital social"]
[null,1044,"Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción"]
[null,108,"Acciones o participaciones propias en situaciones especiales"]
[null,109,"Acciones o participaciones propias para reducción de capital"]
[null,11,"Reservas"]
[null,110,"Prima de emisión o asunción"]
[null,111,"Patrimonio neto por emisión de instrumentos financieros compuestos"]
[null,112,"Reserva legal"]
[null,113,"Reservas voluntarias"]
[null,114,"Reservas especiales"]
[null,115,"Reservas por pérdidas y ganancias actuariales y otros ajustes"]
[null,117,"Aportaciones de socios o propietarios"]
[null,119,"Diferencias por ajuste del capital a euros"]
[null,12,"Resultados pendientes de aplicación"]
[null,120,"Remanente"]
[null,121,"Resultados negativos de ejercicios anteriores"]
[null,129,"Resultados del ejercicio"]
[null,13,"Subvenciones, donaciones y ajustes por cambios de valor"]
[null,130,"Subvenciones oficiales de capital"]
[null,131,"Donaciones y legados de capital"]
[null,132,"Otras subvenciones, donaciones y legados"]
[null,133,"Ajustes por valoración en instrumentos financieros"]
[null,134,"Operaciones de cobertura"]
[null,135,"Diferencias de conversión"]
[null,136,"Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"]
[null,137,"Ingresos fiscales a distribuir en varios ejercicios"]
[null,14,"Provisiones"]
[null,140,"Provisión para retribuciones y otras prestaciones al personal."]
[null,141,"Provisión para impuestos"]
[null,142,"Provisión para otras responsabilidades"]
[null,143,"Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado."]
[null,144,"Provisión para otras responsabilidades"]
[null,145,"Provisión para actuaciones medioambientales"]
[null,146,"Provisión para reestructuraciones"]
[null,147,"Provisiones por transacciones con pagos basados en instrumentos de patrimonio"]
[null,15,"Deudas a largo plazo con características especiales"]
[null,150,"Acciones o participaciones a largo plazo contabilizadas como pasivo"]
[null,153,"Desembolsos no exigidos por acciones o participaciones contabilizadas como pasivo."]
[null,154,"Aportaciones no dinerarias pendientes por acciones o participaciones contabilizadas como pasivo"]
[null,16,"Deudas a largo plazo con partes vinculadas"]
[null,160,"Deudas a largo plazo con entidades de crédito vinculadas"]
[null,161,"Proveedores de inmovilizado a largo plazo, partes vinculadas"]
[null,162,"Otras deudas a largo plazo con partes vinculadas"]
[null,163,"Otras deudas a largo plazo con partes vinculadas"]
[null,17,"Deudas a largo plazo por préstamos recibidos y otros conceptos"]
[null,170,"Deudas a largo plazo con entidades de crédito"]
[null,171,"Deudas a largo plazo"]
[null,172,"Deudas a largo plazo transformables en subvenciones, donaciones y legados"]
[null,173,"Proveedores de inmovilizado a largo plazo"]
[null,174,"Acreedores por arrendamiento financiero a largo plazo"]
[null,175,"Efectos a pagar a largo plazo"]
[null,176,"Pasivos por derivados financieros a largo plazo"]
[null,177,"Obligaciones y bonos"]
[null,178,"Obligaciones y bonos convertibles"]
[null,179,"Deudas representadas en otros valores negociables"]
[null,18,"Pasivos por fianzas y garantías a largo plazo"]
[null,180,"Fianzas recibidas a largo plazo"]
[null,181,"Anticipos recibidos por ventas o prestaciones de servicios a largo plazo"]
[null,185,"Depósitos recibidos a largo plazo"]
[null,189,"Garantías financieras a largo plazo"]
[null,19,"Situaciones transitorias de financiación"]
[null,190,"Acciones o participaciones emitidas"]
[null,192,"Suscriptores de acciones"]
[null,194,"Capital emitido pendiente de inscripción"]
[null,195,"Acciones o participaciones emitidas consideradas como pasivos financieros"]
[null,197,"Suscriptores de acciones consideradas coo pasivos financieros"]
[null,199,"Acciones o participaciones emitidas consideradas como pasivo financieros, pendientes de inscripción"]
[null,2,"Inmovilizado"]
[null,20,"Inmovilizaciones intangibles"]
[null,200,"Investigación"]
[null,201,"Desarrollo"]
[null,202,"Concesiones administrativas"]
[null,203,"Propiedad industrial"]
[null,204,"Fondo de comercio"]
[null,205,"Derechos de traspaso"]
[null,206,"Aplicaciones informáticas"]
[null,209,"Anticipos para inmovilizaciones intangibles"]
[null,21,"Inmovilizaciones materiales"]
[null,210,"Terrenos y bienes naturales"]
[null,211,"Construcciones"]
[null,212,"Instalaciones técnicas"]
[null,213,"Maquinaria"]
[null,214,"Utillaje"]
[null,215,"Otras instalaciones"]
[null,216,"Mobiliario"]
[null,217,"Equipos para procesos de información"]
[null,218,"Elementos de transporte"]
[null,219,"Otro inmovilizado material"]
[null,22,"Inversiones inmobiliarias"]
[null,220,"Inversiones en terrenos y bienes naturales"]
[null,221,"Inversiones en construcciones"]
[null,23,"Inmovilizaciones materiales en curso"]
[null,230,"Adaptación de terrenos y bienes naturales"]
[null,231,"Construcciones en curso"]
[null,232,"Instalaciones técnicas en montaje"]
[null,233,"Maquinaria en montaje"]
[null,237,"Equipos para procesos de información en montaje"]
[null,239,"Anticipos para inmovilizaciones materiales"]
[null,24,"Inversiones financieras en partes vinculadas"]
[null,240,"Participaciones a largo plazo en partes vinculadas"]
[null,241,"Valores representativos de deuda a largo plazo de partes vinculadas"]
[null,242,"Créditos a largo plazo a partes vinculadas"]
[null,249,"Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas"]
[null,25,"Otras inversiones financieras a largo plazo"]
[null,250,"Inversiones financieras a largo plazo en instrumentos de patrimonio"]
[null,251,"Valores representativos de deuda a largo plazo"]
[null,252,"Créditos a largo plazo"]
[null,253,"Créditos a largo plazo por enajenación de inmovilizado"]
[null,254,"Créditos a largo plazo al personal"]
[null,255,"Activos por derivados financieros a largo plazo"]
[null,257,"Activos por retribuciones a largo plazo de prestación definida"]
[null,258,"Imposiciones a largo plazo"]
[null,259,"Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo"]
[null,26,"Fianzas y depósitos constituidos a largo plazo"]
[null,260,"Fianzas constituidas a largo plazo"]
[null,265,"Depósitos constituidos a largo plazo"]
[null,28,"Amortización acumulada del inmovilizado"]
[null,280,"Amortización acumulada del inmovilizado intangible"]
[null,281,"Amortización acumulada del inmovilizado material"]
[null,282,"Amortización acumulada de las inversiones inmobiliarias"]
[null,29,"Deterioro de valor de inmovilizado"]
[null,290,"Deterioro de valor del inmovilizado intangible"]
[null,291,"Deterioro de valor del inmovilizado material"]
[null,292,"Deterioro de valor de las inversiones inmobiliarias"]
[null,293,"Deterioro de valor de participaciones a largo plazo en partes vinculadas"]
[null,294,"Deterioro de valor de valores representativos de deuda a largo plazo de partes vinculadas"]
[null,295,"Deterioro de valor de créditos a largo plazo a partes vinculadas"]
[null,297,"Deterioro de valor de valores representativos de deuda a largo plazo"]
[null,298,"Deterioro de valor de créditos a largo plazo"]
[null,3,"Existencias"]
[null,30,"Comerciales"]
[null,300,"Mercaderías A"]
[null,301,"Mercaderías B"]
[null,302,"Mercaderías C"]
[null,303,"Mercaderías D"]
[null,304,"Mercaderías E"]
[null,305,"Mercaderías F"]
[null,306,"Mercaderías G"]
[null,307,"Mercaderías H"]
[null,308,"Mercaderías I"]
[null,309,"Mercaderías J"]
[null,31,"Materias Primas"]
[null,310,"Materias primas A"]
[null,312,"Materias primas B"]
[null,313,"Materias primas C"]
[null,314,"Materias primas D"]
[null,315,"Materias primas E"]
[null,316,"Materias primas F"]
[null,317,"Materias primas H"]
[null,318,"Materias primas I"]
[null,319,"Materias primas J"]
[null,32,"Otros aprovisionamientos"]
[null,320,"Elementos y conjuntos incorporables"]
[null,321,"Combustibles"]
[null,322,"Repuestos"]
[null,325,"Materiales diversos"]
[null,326,"Embalajes"]
[null,327,"Envases"]
[null,328,"Material de oficina"]
[null,33,"Productos en curso"]
[null,330,"Productos en curso A"]
[null,331,"Productos en curso B"]
[null,332,"Productos en curso C"]
[null,333,"Productos en curso D"]
[null,334,"Productos en curso E"]
[null,335,"Productos en curso F"]
[null,336,"Productos en curso G"]
[null,337,"Productos en curso H"]
[null,338,"Productos en curso I"]
[null,339,"Productos en curso J"]
[null,34,"Productos semiterminados"]
[null,340,"Productos semiterminados A"]
[null,341,"Productos semiterminados B"]
[null,342,"Productos semiterminados C"]
[null,343,"Productos semiterminados D"]
[null,344,"Productos semiterminados E"]
[null,345,"Productos semiterminados F"]
[null,346,"Productos semiterminados G"]
[null,347,"Productos semiterminados H"]
[null,348,"Productos semiterminados I"]
[null,349,"Productos semiterminados J"]
[null,35,"Productos terminados"]
[null,350,"Productos terminados A"]
[null,351,"Productos terminados B"]
[null,352,"Productos terminados C"]
[null,353,"Productos terminados D"]
[null,354,"Productos terminados E"]
[null,355,"Productos terminados F"]
[null,356,"Productos terminados G"]
[null,357,"Productos terminados H"]
[null,358,"Productos terminados I"]
[null,359,"Productos terminados J"]
[null,36,"Subproductos, residuos y materiales recuperados"]
[null,360,"Subproductos A"]
[null,361,"Subproductos B"]
[null,365,"Residuos A"]
[null,366,"Residuos B"]
[null,368,"Materiales recuperados A"]
[null,369,"Materiales recuperados B"]
[null,39,"Deterioro de valor de las existencias"]
[null,390,"Deterioro de valor de las mercaderias"]
[null,391,"Deterioro de valor de las materias primas"]
[null,392,"Deterioro de valor de otros aprovisionamientos"]
[null,393,"Deterioro de valor de los productos en curso"]
[null,394,"Deterioro de valor de los productos semiterminados"]
[null,395,"Deterioro de valor de los productos terminados"]
[null,396,"Deterioro de valor de los subproductos, residuos y materiales recuperados"]
[null,4,"Acreedores y deudores por operaciones comerciales"]
[null,40,"Proveedores"]
[null,400,"Proveedores"]
[null,401,"Proveedores, efectos comerciales a pagar"]
[null,403,"Proveedores, empresas del grupo"]
[null,404,"Proveedores, empresas asociadas"]
[null,405,"Proveedores, otras partes vinculadas"]
[null,406,"Envases y embalajes a devolver a proveedores"]
[null,407,"Anticipos a proveedores"]
[null,41,"Acreedores varios"]
[null,410,"Acreedores por prestaciones de servicios"]
[null,411,"Acreedores, efectos comerciales a pagar"]
[null,419,"Acreedores por operaciones en común"]
[null,43,"Clientes"]
[null,430,"Clientes"]
[null,431,"Clientes, efectos comerciales a cobrar"]
[null,4310,"Efectos comerciales en cartera"]
[null,4311,"Efectos comerciales descontados"]
[null,4312,"Efectos comerciales en gestión de cobro"]
[null,4314,"Efectos comerciales endosados"]
[null,4315,"Efectos comerciales impagados"]
[null,432,"Clientes, operaciones de \"factoring\""]
[null,433,"Clientes, empresas del grupo"]
[null,434,"Clientes, empresas asociadas"]
[null,435,"Clientes, otras partes vinculadas"]
[null,436,"Clientes de dudoso cobro"]
[null,437,"Envases y embalajes a devolver por clientes"]
[null,438,"Anticipos de clientes"]
[null,44,"Deudores varios"]
[null,440,"Deudores"]
[null,441,"Deudores, efectos comerciales a cobrar"]
[null,446,"Deudores de dudoso cobro"]
[null,449,"Deudores por operaciones en común"]
[null,46,"Personal"]
[null,460,"Anticipos de remuneraciones"]
[null,465,"Remuneraciones pendientes de pago"]
[null,466,"Remuneraciones mediante sistemas de aportación definida pendientes de pago"]
[null,47,"Administraciones públicas"]
[null,470,"Hacienda Pública, deudora por IVA"]
[null,471,"Organismos de la Seguridad Social, deudores"]
[null,472,"Hacienda Pública, IVA soportado"]
[null,473,"Hacienda Pública, retenciones y pagos a cuenta"]
[null,474,"Activos por impuesto diferido"]
[null,475,"Hacienda Pública, acreedora por conceptos fiscales"]
[null,4751,"Hacienda Pública, acreedora por retenciones practicadas"]
[null,476,"Organismos de la Seguridad Social, acreedores"]
[null,477,"Hacienda Pública, IVA repercutido"]
[null,479,"Pasivos por diferencias temporarias imponibles"]
[null,48,"Ajustes por periodificación"]
[null,480,"Gastos anticipados"]
[null,485,"Ingresos anticipados"]
[null,49,"Deterioro de valor de créditos comerciales y provisiones a corto plazo"]
[null,490,"Deterioro de valor de créditos por operaciones comerciales"]
[null,493,"Deterioro de valor de créditos por operaciones comerciales con partes vinculadas"]
[null,499,"Provisión para operaciones comerciales"]
[null,5,"Cuentas financieras"]
[null,50,"Empréstitos, deudas con características especiales y otras emisiones análogas a corto plazo"]
[null,500,"Obligaciones y bonos a corto plazo"]
[null,501,"Obligaciones y bonos convertibles a corto plazo"]
[null,502,"Acciones o participaciones a corto plazo contabilizadas como pasivo"]
[null,505,"Deudas representadas en otros valores negociables a corto plazo"]
[null,506,"Intereses de empréstitos y otras emisiones análogas"]
[null,507,"Dividendos de emisiones contabilizadas como pasivo"]
[null,509,"Valores negociables amortizados"]
[null,51,"Deudas a corto plazo con partes vinculadas"]
[null,510,"Deudas a corto plazo con entidades de crédito vinculadas"]
[null,511,"Proveedores de inmovilizado a corto plazo, partes vinculadas"]
[null,512,"Acreedores por arrendamiento financiero a corto plazo, partes vinculadas"]
[null,513,"Intereses a corto plazo de deudas con partes vinculadas"]
[null,514,"Dividendos de emisiones contabilizadas como pasivo con partes vinculadas"]
[null,52,"Deudas a corto plazo por préstamos recibidos y otros conceptos"]
[null,520,"Deudas a corto plazo de entidades de crédito"]
[null,5208,"Deudas por efectos descontados"]
[null,521,"Deudas a corto plazo"]
[null,5211,"Deudas por efectos endosados"]
[null,522,"Deudas a corto plazo transformables en subvenciones, donaciones y legados"]
[null,523,"Proveedores de inmovilizado a corto plazo"]
[null,524,"Acreedores por arrendamiento financiero a corto plazo"]
[null,525,"Efectos a pagar a corto plazo"]
[null,526,"Dividendo activo a pagar"]
[null,527,"Intereses a corto plazo de deudas con entidades de crédito"]
[null,528,"Intereses a corto plazo de deudas"]
[null,529,"Provisiones a corto plazo"]
[null,53,"Inversiones financieras a corto plazo en partes vinculadas"]
[null,530,"Participaciones a corto plazo en partes vinculadas"]
[null,531,"Valores representativos de deuda a corto plazo de partes vinculadas"]
[null,532,"Créditos a corto plazo a partes vinculadas"]
[null,533,"Intereses a corto plazo de valores representativos de deuda de partes vinculadas"]
[null,534,"Intereses a corto plazo de créditos a partes vinculas"]
[null,535,"Dividendo a cobrar de inversiones financieras en partes vinculadas"]
[null,539,"Desembolsos pendientes sobre participaciones a corto plazo de partes vinculadas"]
[null,54,"Otras inversiones financieras temporales"]
[null,540,"Inversiones financieras temporales en instrumentos de patrimonio"]
[null,541,"Valores representativos de deuda a corto plazo"]
[null,542,"Créditos a corto plazo"]
[null,543,"Créditos a corto plazo por enajenación de inmovilizado"]
[null,544,"Créditos a corto plazo al personal"]
[null,545,"Dividendo a cobrar"]
[null,546,"Intereses a corto plazo de inversiones financieras"]
[null,547,"Intereses a corto plazo de créditos"]
[null,548,"Imposiciones a corto plazo"]
[null,549,"Desembolsos pendientes sobre instrumentos de patrimonio a corto plazo"]
[null,55,"Otras cuentas no bancarias"]
[null,550,"Titular de la explotación"]
[null,551,"Cuenta corriente con socios y administradores"]
[null,552,"Cuenta corriente con otras personas y entidades vinculadas"]
[null,553,"Cuentas corrientes en fusiones y escisiones"]
[null,554,"Cuenta corriente con uniones temporales de empresas y comunidades de bienes"]
[null,555,"Partidas pendientes de aplicación"]
[null,556,"Desembolsos exigidos sobre participaciones en el patrimonio neto"]
[null,557,"Dividendo activo a cuenta"]
[null,558,"Socios por desembolsos exigidos"]
[null,559,"Derivados financieros a corto plazo"]
[null,56,"Fianzas y depósitos recibidos y constituidos a corto plazo, y ajustes por periodificación"]
[null,560,"Fianzas recibidas a corto plazo"]
[null,561,"Depósitos recibidos a corto plazo"]
[null,565,"Fianzas constituidas a corto plazo"]
[null,566,"Depósitos constituidos a corto plazo"]
[null,567,"Intereses pagados por anticipado"]
[null,568,"Intereses cobrados por anticipado"]
[null,569,"Garantías financieras a corto plazo"]
[null,57,"Tesorería"]
[null,570,"Caja, euros"]
[null,571,"Caja, moneda extranjera"]
[null,572,"Bancos e instituciones de crédito c/c vista, euros"]
[null,573,"Bancos e instituciones de crédito c/c vista, moneda extranjera"]
[null,574,"Bancos e instituciones de crédito, cuentas de ahorro, euros"]
[null,575,"Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera"]
[null,576,"Inversiones a corto plazo de gran liquidez"]
[null,58,"Activos no corrientes mantenidos para la venta y activos y pasivos asociados"]
[null,580,"Inmovilizado"]
[null,581,"Inversiones con personas y entidades vinculadas"]
[null,582,"Inversiones financieras"]
[null,583,"Existencias, deudores comerciales y otras cuentas a cobrar"]
[null,584,"Otros activos"]
[null,585,"Provisiones"]
[null,586,"Deudas con características especiales"]
[null,587,"Deudas con personas y entidades vinculadas"]
[null,588,"Acreedores comerciales y otras cuentas a pagar"]
[null,589,"Otros pasivos"]
[null,59,"Deterioro del valor de instrumentos financieros"]
[null,593,"Deterioro de valor de participaciones a corto plazo en partes vinculadas"]
[null,594,"Deterioro del valor de valores representativos de deuda a corto plazo de partes vinculadas"]
[null,595,"Deterioro del valor de créditos a corto plazo a partes vinculadas"]
[null,597,"Deterioro de valor de valores representativos de deuda a corto plazo"]
[null,598,"Deterioro de valor de créditos a corto plazo"]
[null,599,"Deterioro de valor de activos no corrientes mantenidos para la venta"]
[null,6,"Compras y Gastos"]
[null,60,"Compras"]
[null,600,"Compras de mercaderías"]
[null,6001,"Compras de mercaderías en tránsito"]
[null,601,"Compras de materias primas"]
[null,602,"Compras de otros aprovisionamientos"]
[null,606,"Descuentos sobre compras por pronto pago"]
[null,607,"Trabajos realizados por otras empresas"]
[null,608,"Devoluciones de compras y operaciones similares"]
[null,609,"\"Rappels\" por compras"]
[null,61,"Variación de existencias"]
[null,610,"Variación de existencias de mercaderías"]
[null,611,"Variación de existencias de materias primas"]
[null,612,"Variación de existencias de otros aprovisionamientos"]
[null,62,"Servicios Exteriores"]
[null,620,"Gastos en investigación y desarrollo del ejercicio"]
[null,621,"Arrendamientos y cánones"]
[null,622,"Reparaciones y conservación"]
[null,623,"Servicios de profesionales independientes"]
[null,624,"Transportes"]
[null,625,"Primas de seguros"]
[null,626,"Servicios bancarios y similares"]
[null,627,"Publicidad, propaganda y relaciones públicas"]
[null,628,"Suministros"]
[null,629,"Otros servicios"]
[null,63,"Tributos"]
[null,630,"Impuesto sobre beneficios"]
[null,6300,"Impuesto corriente"]
[null,6301,"Impuesto diferido"]
[null,631,"Otros tributos"]
[null,633,"Ajustes negativos en la imposición sobre beneficios"]
[null,634,"Ajustes negativos en la imposición indirecta"]
[null,636,"Devolución de impuestos"]
[null,638,"Ajustes positivos en la imposición sobre beneficios"]
[null,639,"Ajustes positivos en la imposición indirecta"]
[null,64,"Gastos de personal"]
[null,640,"Sueldos y salarios"]
[null,641,"Indemnizaciones"]
[null,642,"Seguridad Social a cargo de la empresa"]
[null,643,"Retribuciones a largo plazo mediante sistemas de aportación definida"]
[null,644,"Retribuciones a largo plazo mediante sistemas de prestación definida"]
[null,645,"Retribuciones al personal mediante instrumentos de patrimonio"]
[null,649,"Otros gastos sociales"]
[null,65,"Otros gastos de gestión"]
[null,650,"Pérdidas de créditos comerciales incobrables"]
[null,651,"Resultados de operaciones en común"]
[null,659,"Otras pérdidas en gestión corriente"]
[null,66,"Gastos financieros"]
[null,660,"Gastos financieros por actualización de provisiones"]
[null,661,"Intereses de obligaciones y bonos"]
[null,662,"Intereses de deudas"]
[null,663,"Pérdidas por valoración de instrumentos financieros por su valor razonable"]
[null,664,"Dividendos de acciones o participaciones contabilizadas como pasivo"]
[null,665,"Intereses por descuento de efectos"]
[null,666,"Pérdidas en participaciones y valores representativos de deuda"]
[null,667,"Pérdidas de créditos"]
[null,6673,"Pérdidas de créditos a largo plazo, otras empresas"]
[null,668,"Diferencias negativas de cambio"]
[null,669,"Otros gastos financieros"]
[null,67,"Pérdidas procedentes de activos no corrientes y gastos excepcionales"]
[null,670,"Pérdidas procedentes del inmovilizado intangible"]
[null,671,"Pérdidas procedentes del inmovilizado material"]
[null,672,"Pérdidas procedentes de las inversiones inmobiliarias"]
[null,673,"Pérdidas procedentes de participaciones a largo plazo en partes vinculadas"]
[null,675,"Pérdidas por operaciones con obligaciones propias"]
[null,678,"Gastos excepcionales"]
[null,68,"Dotaciones para amortizaciones"]
[null,680,"Amortización del inmovilizado intangible"]
[null,681,"Amortización del inmovilizado material"]
[null,682,"Amortización de las inversiones inmoviliarias"]
[null,69,"Pérdidas por deterioro y otras dotaciones"]
[null,690,"Pérdidas por deterioro del inmovilizado intangible"]
[null,691,"Pérdidas por deterioro del inmovilizado material"]
[null,692,"Pérdidas por deterioro de las inversiones inmobiliarias"]
[null,693,"Pérdidas por deterioro de existencias"]
[null,694,"Pérdidas por deterioro de créditos comerciales"]
[null,695,"Dotación a la provisión por operaciones comerciales"]
[null,696,"Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo"]
[null,697,"Pérdidas por deterioro de créditos a largo plazo"]
[null,698,"Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo"]
[null,699,"Pérdidas por deterioro de créditos a corto plazo"]
[null,7,"Ventas e ingresos"]
[null,70,"Ventas de mercaderías, de producción propia, de servicios, etc."]
[null,700,"Ventas de mercaderías"]
[null,701,"Ventras de productos terminados"]
[null,702,"Ventras de productos semiterminados"]
[null,703,"Ventas de subproductos y residuos"]
[null,704,"Ventas de envases y embalajes"]
[null,705,"Prestaciones de servicios"]
[null,706,"Descuentos sobre ventas por pronto pago"]
[null,708,"Devoluciones de ventas y operaciones similares"]
[null,709,"\"Rappels\" sobre ventas"]
[null,71,"Variacioón de existencias"]
[null,710,"Variación de existencias de productos en curso"]
[null,711,"Variación de existencias de productos semiterminados"]
[null,712,"Variación de existencias de productos terminados"]
[null,713,"Variaciónde existencias de subproductos, residuos y materiales recuperados"]
[null,73,"Trabajos realizados para la empresa"]
[null,730,"Trabajos realizados para el inmovilizado intangible"]
[null,731,"Trabajos realizados para el inmovilizado material"]
[null,732,"Trabajos realizados en inversiones inmobiliarias"]
[null,733,"Trabajos realizados para el inmovilizado en curso"]
[null,74,"Subvenciones, donaciones y legados"]
[null,740,"Subvenciones, donaciones y legados a la explotación"]
[null,746,"Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio"]
[null,747,"Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio."]
[null,75,"Otros ingresos de gestión"]
[null,751,"Resultados de operaciones en común"]
[null,752,"Ingresos por arrendamientos"]
[null,753,"Ingresos de propiedad industrial cedida en explotación"]
[null,754,"Ingresos por comisiones"]
[null,755,"Ingresos por servicios al personal"]
[null,759,"Ingresos por servicios diversos"]
[null,76,"Ingresos financieros"]
[null,760,"Ingresos de participaciones en instrumentos de patrimonio"]
[null,761,"Ingresos de valores representativos de deuda"]
[null,762,"Ingresos de créditos"]
[null,763,"Beneficios por valoración de instrumentos financieros por su valor razonable"]
[null,766,"Beneficios en participaciones y valores representativos de deuda"]
[null,767,"Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo"]
[null,768,"Diferencias positivas de cambio"]
[null,769,"Otros ingresos financieros"]
[null,77,"Beneficios procedentes de activos no corrientes e ingresos excepcionales"]
[null,770,"Beneficios procedentes del inmovilizado intangible"]
[null,771,"Beneficios procedentes del inmovilizado material"]
[null,772,"Beneficios procedentes de las inversiones inmobiliarias"]
[null,773,"Beneficios procedentes de participaciones..."]
[null,774,"Diferencia negativa en combinaciones de negocios"]
[null,775,"Beneficios por operaciones con obligaciones propias"]
[null,778,"Ingresos excepcionales"]
[null,79,"Excesos y aplicaciones de provisiones y de pérdidas por deterioro"]
[null,790,"Reversión del deterioro del inmovilizado intangible"]
[null,791,"Reversión del deterioro del inmovilizado material"]
[null,792,"Reversión del deterioro de las inversiones inmobiliarias"]
[null,793,"Reversión del deterioro de existencias"]
[null,794,"Reversión del deterioro de créditos comerciales"]
[null,795,"Exceso de provisiones"]
[null,796,"Reversión del deterioro de participaciones y valores representativos de deuda a largo plazo"]
[null,797,"Reversión del deterioro de créditos a largo plazo"]
[null,798,"Reversión del deterioro de participaciones y valores representativos de deuda a corto plazo"]
[null,799,"Reversión del deterioro de créditos a corto plazo"]
[null,8,"Gastos imputados al patrimonio neto"]
[null,80,"Gastos financieros por valoración de activos y pasivos"]
[null,800,"Pérdidas en activos financieros disponibles para la venta"]
[null,802,"Transferencia de beneficios en activos financieros disponibles para la venta"]
[null,81,"Gastos en operaciones de cobertura"]
[null,810,"Pérdidas por coberturas de flujos de efectivo"]
[null,811,"Pérdidas por coberturas de inversiones netas en el extranjero"]
[null,812,"Transferencia de beneficios por coberturas de flujos de efectivo"]
[null,813,"Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero"]
[null,82,"Gastos por diferencias de conversión"]
[null,820,"Diferencias de conversión negativas"]
[null,821,"Transferencia de diferencias de conversión positivas"]
[null,83,"Impuesto sobre beneficios"]
[null,830,"Impuestos sobre beneficios"]
[null,833,"Ajustes negativos en la imposición sobre beneficios"]
[null,834,"Ingresos fiscales por diferencias permanentes"]
[null,835,"Ingresos fiscales por deducciones y bonificaciones"]
[null,836,"Transferencia de diferencias permanentes"]
[null,837,"Transferencia de deducciones y bonificaciones"]
[null,838,"Ajustes positivos en la imposición sobre beneficios"]
[null,84,"Transferencias de subvenciones, donaciones y legados"]
[null,840,"Transferencia de subvenciones oficiales de capital"]
[null,841,"Transferencias de donaciones y legados de capital"]
[null,842,"Transferencia de otras subvenciones, donaciones y legados"]
[null,85,"Gastos por pérdidas actuariales y ajustes en los activos por retribuciones a largo plazo\nde prestación definida"]
[null,850,"Pérdidas actuariales"]
[null,851,"Ajustes negativos en activos por retribuciones a largo plazo de prestación definida"]
[null,86,"Gastos por activos no corrientes en venta"]
[null,860,"Pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"]
[null,862,"Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos para la venta"]
[null,89,"Deterioro de activos financieros"]
[null,891,"Deterioro de participaciones en el patrimonio, empresas del grupo"]
[null,892,"Deterioro de participaciones en el patrimonio, empresas asocidas"]
[null,9,"Ingresos imputados al patrimonio neto"]
[null,90,"Beneficios en activos financieros disponibles para la venta"]
[null,900,"Beneficios en activos financieros disponibles para la venta"]
[null,902,"Transferencia de pérdidas de activos financieros disponibles para la venta"]
[null,91,"Ingresos en operaciones de cobertura"]
[null,910,"Beneficios por coberturas de flujos de efectivo"]
[null,911,"Beneficios por coberturas de una inversión neta en un negocio en el extranjero"]
[null,912,"Transferencia de pérdidas por coberturas de flujos de efectivo"]
[null,913,"Transferencia de pérdidas por coberturas de una inversión neta en un negocio en el extranjero"]
[null,92,"Ingresos por diferencias de conversión"]
[null,920,"Diferencias de conversión positivas"]
[null,921,"Transferencia de diferencias de conversión negativas"]
[null,94,"Ingresos por subvenciones, donaciones y legados"]
[null,940,"Ingresos de subvenciones oficiales de capital"]
[null,941,"Ingresos de donaciones y legados de capital"]
[null,942,"Ingresos de otras subvenciones, donaciones y legados"]
[null,95,"Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo\nde prestación definida"]
[null,950,"Ganancias actuariales"]
[null,951,"Ajustes positivos en activos por retribuciones a largo plazo de prestación definida"]
[null,96,"Ingresos por activos no corrientes en venta"]
[null,960,"Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"]
[null,962,"Transferencia de pérdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta"]
[null,99,"Reversión del deterioro de activos financieros"]
[null,991,"Recuperación de ajustes valorativos negativos previos, empresas del grupo"]
[null,992,"Recuperación de ajustes valorativos negativos previos, empresas asociadas"]
[null,993,"Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo"]
[null,994,"Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas"]

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[]
[]
[null,null,null,"TEMA 1. OPERACIONES COMERCIALES (MERCADERÍAS)",null,null,null,null,null,null,null,null,null,null,"ÍNDICE LIBRO"]
[]
[null,null,null,"OBJETIVO DEL TEMA"]
[]
[null,null,null,"CONCEPTOS BÁSICOS"]
[]
[null,null,null,"Niveles","Objetivos de los casos propuestos"]
[null,null,null,null,"Compras y ventas nacionales sin descuentos ni gastos adicionales"]
[null,null,null,null,"Compras y ventas nacionales con descuentos comerciales incluidos en factura y sin gastos adicionales"]
[null,null,null,null,"Compras y ventas nacionales con descuentos comerciales y por pronto pago incluidos en factura y sin gastos adicionales"]
[null,null,null,null,"Compras y ventas internacionales con descuentos comerciales y por pronto pago incluidos en factura, con transporte y\nseguros contratados de forma externa para las compras y prestados de forma interna para el caso de las ventas como prestación de servicios diversos. Además, se realiza la liquidación en aduana pagándose los correspondientes aranceles"]
[null,null,null,null,"Compras y ventas internacionales con descuentos comerciales y por pronto pago incluidos en factura, con transporte y\nseguros contratados de forma externa tanto para las compras como para las ventas. Además, se realiza la liquidación en aduana pagándose los correspondientes aranceles"]
[]
[null,null,"ANEXO.","CUADRO DE CUENTAS"]

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[null,null,null,null,null,null,"Haga un doble click sobre la imagen para ver esta Presentación"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 1"]

{"sheet":"Conceptos Básicos Tema 1","index":5,"n_rows":3,"n_cols":16,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,"Haga un doble click sobre la imagen para ver esta Presentación"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 1"]

{"sheet":"Resumen Operaciones ","index":6,"n_rows":432,"n_cols":21,"rows_kept":432,"cut":false,"hidden":true,"merged":[[306,2,306,3],[285,2,285,3],[286,2,286,3],[287,2,287,3],[304,2,304,3],[305,2,305,3],[268,2,268,3],[247,2,247,3],[248,2,248,3],[249,2,249,3],[266,2,266,3],[267,2,267,3],[24,2,24,3],[3,2,3,3],[4,2,4,3],[5,2,5,3],[22,2,22,3],[23,2,23,3],[42,2,42,3],[72,4,72,6],[72,7,72,9],[45,4,45,6],[45,7,45,9],[45,10,45,12],[45,13,45,15],[96,2,96,3],[99,4,99,6],[99,7,99,9],[99,10,99,12],[99,13,99,15],[72,10,72,12],[72,13,72,15],[69,2,69,3],[127,2,127,3],[130,4,130,6],[130,7,130,9],[130,10,130,12],[130,13,130,15],[158,2,158,3],[161,4,161,6],[161,7,161,9],[161,10,161,12],[161,13,161,15],[184,2,184,3],[187,4,187,6],[187,7,187,9],[187,10,187,12],[187,13,187,15],[230,2,230,3],[209,2,209,3],[210,2,210,3],[211,2,211,3],[228,2,228,3],[229,2,229,3],[323,2,323,3],[324,2,324,3],[325,2,325,3],[342,2,342,3],[343,2,343,3],[344,2,344,3],[361,2,361,3],[362,2,362,3],[363,2,363,3],[380,2,380,3],[381,2,381,3],[382,2,382,3],[379,11,379,12],[360,11,360,12],[379,9,379,10],[360,9,360,10],[419,2,419,3],[420,2,420,3],[421,2,421,3],[399,2,399,3],[400,2,400,3],[401,2,401,3],[418,12,418,13],[418,10,418,11],[418,8,418,9],[398,8,398,9],[398,10,398,11],[398,12,398,13]]}
[]
[null,null,null,"TEMA 1"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,490,null,"Tipo IVA soportado =",0.21]
[null,null,"Precio unitario =",null,13,null,"Tipo IVA repercutido =",0.21]
[null,null,"Total Saldo =",null,6370]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Descuento por pronto pago","Transporte","Seguro mercancía","Aranceles de Aduanas"]
[null,null,"2013-05-08","Compra 1",590,10.3,0.02,0.03,298,60]
[null,null,"2013-05-11","Venta 1",610,14,0.09,0.04,389,78]
[null,null,"2013-05-18","Compra 2",675,10.5,0.03,0.02,344,69]
[null,null,"2013-05-21","Compra 3",840,10.199999999999999,0.01,0,425,85]
[null,null,"2013-05-27","Venta 2",1325,14,0.1,0.03,835,167]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 1"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(100,500),5))","v":""},null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21}]
[null,null,"Precio unitario =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,20),0.01))","v":""},null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21}]
[null,null,"Total Saldo =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E23*E24)","v":""}]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Descuento por pronto pago","Transporte","Seguro mercancía","Aranceles de Aduanas"]
[null,null,"2013-05-08","Compra 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E24*1.03,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E30*F30)*(1-G30)*0.05,0))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E30*F30)*(1-G30)*0.01,0))","v":""}]
[null,null,"2013-05-11","Venta 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E23+E30),0.9*(E23+E30)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E24*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,5),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E31*F31)*(1-G31)*0.05,0))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E31*F31)*(1-G31)*0.01,0))","v":""}]
[null,null,"2013-05-18","Compra 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E24*1.05,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E32*F32)*(1-G32)*0.05,0))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E32*F32)*(1-G32)*0.01,0))","v":""}]
[null,null,"2013-05-21","Compra 3",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E24*1.02,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0)","v":0},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E33*F33)*(1-G33)*0.05,0))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E33*F33)*(1-G33)*0.01,0))","v":""}]
[null,null,"2013-05-27","Venta 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E23+E30-E31+E32+E33),0.9*(E23+E30-E31+E32+E33)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E24*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,5),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E34*F34)*(1-G34)*0.05,0))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP((E34*F34)*(1-G34)*0.01,0))","v":""}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 3 — CASO 1"]
[null,null,null,null,null,null,"Tipo IVA soportado =",0.21]
[null,null,null,null,null,null,"Tipo IVA repercutido =",0.21]
[null,null,null,null,null,null,"Retenciones practicadas IRPF =",0.21]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,null,null,"Concepto 1",null,null,"Concepto 2",null,null,"Concepto 3",null,null,"Concepto 4"]
[null,null,"Fecha","Operación","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Dto. Com.","Base Imp.","IVA","IRPF","TOTAL"]
[null,null,{"$f":"C75","v":"2013-05-02"},{"$f":"D75","v":"Ingreso por alquiler del local comercial"},1,1070,1070,null,null,0,null,null,0,null,null,0,null,1070,224.7,null,1294.7]
[null,null,{"$f":"C76","v":"2013-05-12"},"Arrendamiento de fotocopiadora con mantenimiento",1,240,240,1,23,23,null,null,0,null,null,0,null,263,55.23,null,318.23]
[null,null,"2013-05-15","Honorarios de la asesoría fiscal (persona física)",1,290,290,null,null,0,null,null,0,null,null,0,null,290,60.9,-60.9,290]
[null,null,"2013-05-15","Seguro multirriesgo",1,591.22,591.22,1,8.24,8.24,1,3.06,3.06,null,null,0,null,602.52,null,null,602.52]
[null,null,"2013-05-15","Cargo en cuenta corriente seguro multirriesgo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,602.52]
[null,null,{"$f":"C80","v":"2013-05-17"},"Abono en cuenta corriente transferencia por alquiler del local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1294.7]
[null,null,"2013-05-20","Cheque pago honorarios de la asesoría fiscal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,290]
[null,null,"2013-05-20","Cuota de renovación de la tarjeta de crédito",1,35,35,null,null,0,null,null,0,null,null,0,null,35,null,null,35]
[null,null,"2013-05-22","Obsequios para clientes (calendarios de pared)",820,2.1,1722,null,null,0,null,null,0,null,null,0,0.08,1584.24,332.69040000000001,null,1916.9304]
[null,null,"2013-05-25","Electricidad",68,0.44928200000000001,30.551176000000002,435,0.13048499999999999,56.760974999999995,87.312151,5.1126999999999999E-2,4.4640083441769995,68,2.6630000000000001E-2,1.81084,null,93.586999344177002,19.65326986227717,null,113.24026920645417]
[null,null,"2013-05-25","Cargo en cuenta corriente factura electricidad",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,113.24026920645417]
[null,null,"2013-05-28","Cartucho de tinta de la impresora",1,42,42,null,null,0,null,null,0,null,null,0,null,42,8.82,null,50.82]
[null,null,"2013-05-31","Nóminas del mes de mayo"]
[null,null,"2013-05-31","Cuota patronal seguridad social del mes de mayo"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 3 — CASO 1"]
[null,null,null,null,null,null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",$H$23)","v":0.21}]
[null,null,null,null,null,null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",$H$24)","v":0.21}]
[null,null,null,null,null,null,"Retenciones practicadas IRPF =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21}]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,null,null,"Concepto 1",null,null,"Concepto 2",null,null,"Concepto 3",null,null,"Concepto 4"]
[null,null,"Fecha","Operación","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Dto. Com.","Base Imp.","IVA","IRPF","TOTAL"]
[null,null,"2013-05-02","Ingreso por alquiler del local comercial",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(900,1200),10))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E75*F75)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H75*I75)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K75*L75)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N75*O75)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G75+J75+M75+P75-Q75*(G75+J75+M75+P75))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R75*H69)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R75+S75+T75)","v":""}]
[null,null,"2013-05-12","Arrendamiento de fotocopiadora con mantenimiento",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(180,250),10))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E76*F76)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(20,30),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H76*I76)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K76*L76)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N76*O76)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G76+J76+M76+P76-Q76*(G76+J76+M76+P76))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R76*$H$68)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R76+S76+T76)","v":""}]
[null,null,"2013-05-15","Honorarios de la asesoría fiscal (persona física)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(250,320),10))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E77*F77)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H77*I77)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K77*L77)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N77*O77)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G77+J77+M77+P77-Q77*(G77+J77+M77+P77))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R77*$H$68)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",-R77*H70)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R77+S77+T77)","v":""}]
[null,null,"2013-05-15","Seguro multirriesgo",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(560,600),1))*1.03)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E78*F78)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(5,8),1))*1.03)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H78*I78)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(2,4),1))*1.02)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K78*L78)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N78*O78)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G78+J78+M78+P78-Q78*(G78+J78+M78+P78))","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R78+S78+T78)","v":""}]
[null,null,"2013-05-15","Cargo en cuenta corriente seguro multirriesgo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U78","v":""}]
[null,null,"2013-05-17","Abono en cuenta corriente transferencia por alquiler del local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U75","v":""}]
[null,null,"2013-05-20","Cheque pago honorarios de la asesoría fiscal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U77","v":""}]
[null,null,"2013-05-20","Cuota de renovación de la tarjeta de crédito",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(15,35),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E82*F82)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H82*I82)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K82*L82)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N82*O82)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G82+J82+M82+P82-Q82*(G82+J82+M82+P82))","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R82+S82+T82)","v":""}]
[null,null,"2013-05-22","Obsequios para clientes (calendarios de pared)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(500,900),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",2.1)","v":2.1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E83*F83)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H83*I83)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K83*L83)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N83*O83)","v":0},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),1)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G83+J83+M83+P83-Q83*(G83+J83+M83+P83))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R83*$H$68)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R83+S83+T83)","v":""}]
[null,null,"2013-05-25","Electricidad",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",68)","v":68},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",'Fra. Electricidad C1'!G54*'Fra. Electricidad C1'!K54)","v":0.44928200000000001},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E84*F84)","v":30.551176000000002},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(350,500),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",'Fra. Electricidad C1'!K55)","v":0.13048499999999999},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H84*I84)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G84+J84)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",'Fra. Electricidad C1'!I57)","v":5.1126999999999999E-2},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K84*L84)","v":""},{"$f":"+E84","v":68},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",'Fra. Electricidad C1'!K61)","v":2.6630000000000001E-2},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N84*O84)","v":1.81084},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G84+J84+M84+P84-Q84*(G84+J84+M84+P84))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R84*$H$68)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R84+S84+T84)","v":""}]
[null,null,"2013-05-25","Cargo en cuenta corriente factura electricidad",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U84","v":""}]
[null,null,"2013-05-28","Cartucho de tinta de la impresora",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(35,50),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E86*F86)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H86*I86)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K86*L86)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N86*O86)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G86+J86+M86+P86-Q86*(G86+J86+M86+P86))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R86*$H$68)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R86+S86+T86)","v":""}]
[null,null,"2013-05-31","Nóminas del mes de mayo"]
[null,null,"2013-05-31","Cuota patronal seguridad social del mes de mayo"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 3 — CASO 2"]
[null,null,null,null,null,null,"Tipo IVA soportado =",0.21]
[null,null,null,null,null,null,"Tipo IVA repercutido =",0.21]
[null,null,null,null,null,null,"Retenciones practicadas IRPF =",0.21]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,null,null,"Concepto 1",null,null,"Concepto 2",null,null,"Concepto 3",null,null,"Concepto 4"]
[null,null,"Fecha","Operación","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Dto. Com.","Base Imp.","IVA","IRPF","TOTAL"]
[null,null,{"$f":"C133","v":"2013-05-01"},{"$f":"D133","v":"Comisiones por mediación en ventas de terceros"},1,1000,1000,null,null,0,null,null,0,null,null,0,null,1000,210,null,1210]
[null,null,{"$f":"C134","v":"2013-05-04"},"Alquiler local comercial (arrendador persona física)",1,1700,1700,null,null,0,null,null,0,null,null,0,null,1700,357,-357,1700]
[null,null,"2013-05-05","Cargo en cuenta corriente por alquiler local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700]
[null,null,"2013-05-13","Abono en cuenta corriente transferencia por comisiones comerciales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1210]
[null,null,"2013-05-14","Reparación del vehículo comercial",1,47.47,47.47,1,17.34,17.34,1,41.6,41.6,2,33,66,0.08,158.6172,33.309612000000001,null,191.92681199999998]
[null,null,"2013-05-14","Cheque pago por reparación del vehículo comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,191.92681199999998]
[null,null,"2013-05-19","Honorarios de la asesoría laboral (persona física)",1,155,155,1,145,145,null,null,0,null,null,0,null,300,63,-63,300]
[null,null,"2013-05-19","Seguro del vehículo comercial",1,208,208,1,5.15,5.15,1,21.21,21.21,null,null,null,0.08,215.6112,null,null,215.6112]
[null,null,"2013-05-19","Cargo en cuenta corriente por seguro vehículo comercial"]
[null,null,"2013-05-20","Nómina del mes de mayo + Paga extra de verano"]
[null,null,"2013-05-21","Cheque pago por honorarios de la asesoría laboral",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300]
[null,null,"2013-05-24","Cuota de mantenimiento de la cuenta corriente",1,20,20,null,null,0,null,null,0,null,null,0,null,20,null,null,20]
[null,null,"2013-05-24","Obsequios para empleados y clientes (cajas de vino) *",3,23.1,69.300000000000011,24,23.1,554.40000000000009,null,null,0,null,null,0,0.06,586.27800000000002,123.11838,null,709.39638000000002]
[null,null,"2013-05-27","Cheque pago por obsequios para empleados y clientes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,709.39638000000002]
[null,null,"2013-05-28","Consumo mensual de gasóleo del vehículo comercial",161,1.0905785115222697,175.58314035508542,null,null,0,null,null,0,null,null,0,null,175.58314035508542,36.87245947456794,null,212.45559982965335]
[null,null,"2013-05-29","Cargo en cuenta corriente del consumo mensual de gasóleo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,212.45559982965335]
[null,null,"2013-05-29","Teléfono",1,52,52,1,42,42,1,3.1418268129746583,3.1418268129746583,null,null,0,null,97.141826812974656,20.399783630724677,null,117.54161044369934]
[null,null,"2013-05-31","Cargo en cuenta corriente del teléfono",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,117.54161044369934]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 3 — CASO 2"]
[null,null,null,null,null,null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",$H$23)","v":0.21}]
[null,null,null,null,null,null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",$H$24)","v":0.21}]
[null,null,null,null,null,null,"Retenciones practicadas IRPF =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",H70)","v":0.21}]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,null,null,"Concepto 1",null,null,"Concepto 2",null,null,"Concepto 3",null,null,"Concepto 4"]
[null,null,"Fecha","Operación","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Dto. Com.","Base Imp.","IVA","IRPF","TOTAL"]
[null,null,"2013-05-01","Comisiones por mediación en ventas de terceros",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1000,1200),10))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E133*F133)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H133*I133)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K133*L133)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N133*O133)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G133+J133+M133+P133-Q133*(G133+J133+M133+P133))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R133*H127)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R133+S133+T133)","v":""}]
[null,null,"2013-05-04","Alquiler local comercial (arrendador persona física)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1600,2000),50))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E134*F134)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H134*I134)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K134*L134)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N134*O134)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G134+J134+M134+P134-Q134*(G134+J134+M134+P134))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R134*$H$126)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",-R134*$H$128)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R134+S134+T134)","v":""}]
[null,null,"2013-05-05","Cargo en cuenta corriente por alquiler local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U134","v":""}]
[null,null,"2013-05-13","Abono en cuenta corriente transferencia por comisiones comerciales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U133","v":""}]
[null,null,"2013-05-14","Reparación del vehículo comercial",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(45,50),1)*1.01))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E137*F137)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(14,17),1)*1.02))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H137*I137)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(37,42),1)*1.04)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K137*L137)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",2)","v":2},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(30,35),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N137*O137)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),1)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G137+J137+M137+P137-Q137*(G137+J137+M137+P137))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R137*$H$126)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R137+S137+T137)","v":""}]
[null,null,"2013-05-14","Cheque pago por reparación del vehículo comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U137","v":""}]
[null,null,"2013-05-19","Honorarios de la asesoría laboral (persona física)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(150,190),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E139*F139)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(140,170),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H139*I139)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K139*L139)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N139*O139)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G139+J139+M139+P139-Q139*(G139+J139+M139+P139))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R139*$H$126)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",-R139*$H$128)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R139+S139+T139)","v":""}]
[null,null,"2013-05-19","Seguro del vehículo comercial",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(200,240),0.01))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E140*F140)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(5,8),1))*1.03)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H140*I140)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(18,21),1))*1.01)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K140*L140)","v":""},null,null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),1)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G140+J140+M140+P140-Q140*(G140+J140+M140+P140))","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R140+S140+T140)","v":""}]
[null,null,"2013-05-19","Cargo en cuenta corriente por seguro vehículo comercial"]
[null,null,"2013-05-20","Nómina del mes de mayo + Paga extra de verano"]
[null,null,"2013-05-21","Cheque pago por honorarios de la asesoría laboral",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U139","v":""}]
[null,null,"2013-05-24","Cuota de mantenimiento de la cuenta corriente",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(20,30),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E144*F144)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H144*I144)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K144*L144)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N144*O144)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G144+J144+M144+P144-Q144*(G144+J144+M144+P144))","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R144+S144+T144)","v":""}]
[null,null,"2013-05-24","Obsequios para empleados y clientes (cajas de vino) *",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",3)","v":3},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",(CEILING(RANDBETWEEN(18,22),1))*1.05)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E145*F145)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(15,25),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",F145)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H145*I145)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K145*L145)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N145*O145)","v":0},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(3,8),0.01)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G145+J145+M145+P145-Q145*(G145+J145+M145+P145))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R145*$H$126)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R145+S145+T145)","v":""}]
[null,null,"2013-05-27","Cheque pago por obsequios para empleados y clientes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U145","v":""}]
[null,null,"2013-05-28","Consumo mensual de gasóleo del vehículo comercial",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(135,200),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1.05)+RAND()/10","v":{"$error":"#VALUE!"}},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E147*F147)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H147*I147)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K147*L147)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N147*O147)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G147+J147+M147+P147-Q147*(G147+J147+M147+P147))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R147*$H$126)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R147+S147+T147)","v":""}]
[null,null,"2013-05-29","Cargo en cuenta corriente del consumo mensual de gasóleo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U147","v":""}]
[null,null,"2013-05-29","Teléfono",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(50,60),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E149*F149)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(30,45),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H149*I149)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",3.5*RAND())","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K149*L149)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N149*O149)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G149+J149+M149+P149-Q149*(G149+J149+M149+P149))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R149*$H$126)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R149+S149+T149)","v":""}]
[null,null,"2013-05-31","Cargo en cuenta corriente del teléfono",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U149","v":""}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 3 — CASO 3"]
[null,null,null,null,null,null,"Tipo IVA soportado =",0.21]
[null,null,null,null,null,null,"Tipo IVA repercutido =",0.21]
[null,null,null,null,null,null,"Retenciones practicadas IRPF =",0.21]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,null,null,"Concepto 1",null,null,"Concepto 2",null,null,"Concepto 3",null,null,"Concepto 4"]
[null,null,"Fecha","Operación","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Dto. Com.","Base Imp.","IVA","IRPF","TOTAL"]
[null,null,{"$f":"C190","v":"2013-05-01"},{"$f":"D190","v":"Ingreso por servicio de transporte"},1,300,300,null,null,0,null,null,0,null,null,0,null,300,63,null,363]
[null,null,{"$f":"C191","v":"2013-05-04"},"Alquiler local comercial (persona jurídica)",1,1650,1650,null,null,0,null,null,0,null,null,0,null,1650,346.5,null,1996.5]
[null,null,"2013-05-05","Cargo en cuenta corriente por alquiler local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1996.5]
[null,null,"2013-05-16","Pintura del local comercial (persona jurídica)",20,13,260,2,19.245861758080768,38.491723516161535,3,18.03583201453872,54.107496043616159,1,20.379691695858188,20.379691695858188,0.1,335.68102013007228,70.493014227315172,null,406.17403435738743]
[null,null,"2013-05-17","Abono en cuenta corriente por transferencia servicio transporte",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,363]
[null,null,"2013-05-18","Cheque pago pintura del local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,406.17403435738743]
[null,null,"2013-05-20","Honorarios asesoría fiscal (persona jurídica)",1,380,380,null,null,0,null,null,0,null,null,0,null,380,79.8,null,459.8]
[null,null,"2013-05-22","Cargo en cuenta corriente transferencia con comisión bancaria por\nhonorarios asesoría fiscal",1,459.8,459.8,1,5,5,null,null,0,null,null,0,null,464.8,null,null,464.8]
[null,null,"2013-05-23","Obsequios para clientes (llaveros)",205,4.2679168659228051,874.92295751417498,null,null,0,null,null,0,null,null,0,0.05,831.17680963846624,174.54713002407792,null,1005.7239396625441]
[null,null,"2013-05-23","Combustible Gas",37,5.0790000000000002E-2,1.8792300000000002,37,2.3400000000000001E-3,8.6580000000000004E-2,60,0.282082,16.92492,null,null,0,null,18.890730000000001,3.9670533000000003,null,22.857783300000001]
[null,null,"2013-05-25","Cargo en cuenta corriente combustible gas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22.857783300000001]
[null,null,"2013-05-30","Impuesto sobre vehículos de tracción mecánica",1,118.09304112421552,118.09304112421552,null,null,0,null,null,0,null,null,0,null,118.09304112421552,null,null,118.09304112421552]
[null,null,{"$f":"C202","v":"2013-05-31"},{"$f":"D202","v":"Diferencia negativa en el arqueo de caja"},null,null,220.76682753605908]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 3 — CASO 3"]
[null,null,null,null,null,null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",$H$23)","v":0.21}]
[null,null,null,null,null,null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",$H$24)","v":0.21}]
[null,null,null,null,null,null,"Retenciones practicadas IRPF =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",H70)","v":0.21}]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,null,null,"Concepto 1",null,null,"Concepto 2",null,null,"Concepto 3",null,null,"Concepto 4"]
[null,null,"Fecha","Operación","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Cantidad","Precio","Importe","Dto. Com.","Base Imp.","IVA","IRPF","TOTAL"]
[null,null,"2013-05-01","Ingreso por servicio de transporte",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(200,300),10))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E190*F190)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H190*I190)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K190*L190)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N190*O190)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G190+J190+M190+P190-Q190*(G190+J190+M190+P190))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R190*H184)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R190+S190+T190)","v":""}]
[null,null,"2013-05-04","Alquiler local comercial (persona jurídica)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1600,2000),50))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E191*F191)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H191*I191)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K191*L191)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N191*O191)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G191+J191+M191+P191-Q191*(G191+J191+M191+P191))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R191*$H$183)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R191+S191+T191)","v":""}]
[null,null,"2013-05-05","Cargo en cuenta corriente por alquiler local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U191","v":""}]
[null,null,"2013-05-16","Pintura del local comercial (persona jurídica)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(20,25),0.5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(12,15),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E193*F193)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",2)","v":2},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(18,22),1)+RAND())","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H193*I193)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",3)","v":3},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(18,22),1)+RAND())","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K193*L193)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(18,22),1)+RAND())","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N193*O193)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(8,12),1)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G193+J193+M193+P193-Q193*(G193+J193+M193+P193))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R193*$H$183)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R193+S193+T193)","v":""}]
[null,null,"2013-05-17","Abono en cuenta corriente por transferencia servicio transporte",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U190","v":""}]
[null,null,"2013-05-18","Cheque pago pintura del local comercial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U193","v":""}]
[null,null,"2013-05-20","Honorarios asesoría fiscal (persona jurídica)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(300,400),10))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E196*F196)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H196*I196)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K196*L196)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N196*O196)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G196+J196+M196+P196-Q196*(G196+J196+M196+P196))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R196*$H$183)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R196+S196+T196)","v":""}]
[null,null,"2013-05-22","Cargo en cuenta corriente transferencia con comisión bancaria por\nhonorarios asesoría fiscal",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",U196)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E197*F197)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(3,6),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H197*I197)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K197*L197)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N197*O197)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G197+J197+M197+P197-Q197*(G197+J197+M197+P197))","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R197+S197+T197)","v":""}]
[null,null,"2013-05-23","Obsequios para clientes (llaveros)",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(180,250),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(2,4),1)+RAND())","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E198*F198)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H198*I198)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K198*L198)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N198*O198)","v":0},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(2,5),1)/100)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G198+J198+M198+P198-Q198*(G198+J198+M198+P198))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R198*$H$183)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R198+S198+T198)","v":""}]
[null,null,"2013-05-23","Combustible Gas",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(30,40),1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.05079)","v":5.0790000000000002E-2},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E199*F199)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E199)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.00234)","v":2.3400000000000001E-3},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H199*I199)","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",60)","v":60},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.282082)","v":0.282082},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K199*L199)","v":16.92492},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N199*O199)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G199+J199+M199+P199-Q199*(G199+J199+M199+P199))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R199*$H$183)","v":""},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R199+S199+T199)","v":""}]
[null,null,"2013-05-25","Cargo en cuenta corriente combustible gas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U199","v":""}]
[null,null,"2013-05-30","Impuesto sobre vehículos de tracción mecánica",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1)","v":1},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(115,125),1)+RAND())","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+E201*F201)","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+H201*I201)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+K201*L201)","v":0},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",+N201*O201)","v":0},null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",G201+J201+M201+P201-Q201*(G201+J201+M201+P201))","v":""},null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",R201+S201+T201)","v":""}]
[null,null,"2013-05-31","Diferencia negativa en el arqueo de caja",null,null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",220.42+RAND())","v":""}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 1"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,320,null,"Tipo IVA soportado =",0.21,null,"Intereses de demora =",4.4999999999999998E-2]
[null,null,"Precio unitario =",null,19,null,"Tipo IVA repercutido =",0.21]
[null,null,"Total Saldo =",null,6080]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Deterioro crédito comercial","Vencimiento\nrenegociación"]
[null,null,"2013-05-08","Compra 1",635,17.600000000000001,0.03,"2013-06-22"]
[null,null,"2013-05-11","Venta 1",620,23.8,0.06,"2013-08-09",null,"2013-08-09","2013-09-18"]
[null,null,"2013-05-18","Compra 2",510,17.900000000000002,0.03,"2013-07-02"]
[null,null,"2013-05-21","Compra 3",420,17.400000000000002,0.02,"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",1070,23.8,0.06,"2013-08-25",null,"2013-08-25"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 1"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(100,500),5))","v":""},null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},null,"Intereses de demora =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",4.5%)","v":4.4999999999999998E-2}]
[null,null,"Precio unitario =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,20),0.01))","v":""},null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21}]
[null,null,"Total Saldo =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E229*E230)","v":""}]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Deterioro crédito comercial","Vencimiento\nrenegociación"]
[null,null,"2013-05-08","Compra 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E230*1.03,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-06-22"]
[null,null,"2013-05-11","Venta 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E229+E236),0.9*(E229+E236)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E230*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-09",null,{"$f":"H237","v":"2013-08-09"},{"$f":"H237+5+35","v":"2013-09-18"}]
[null,null,"2013-05-18","Compra 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E230*1.05,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-02"]
[null,null,"2013-05-21","Compra 3",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E230*1.02,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E229+E236-E237+E238+E239),0.9*(E229+E236-E237+E238+E239)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E230*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-25",null,{"$f":"H240","v":"2013-08-25"}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 2"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,340,null,"Tipo IVA soportado =",0.21]
[null,null,"Precio unitario =",null,10,null,"Tipo IVA repercutido =",0.21]
[null,null,"Total Saldo =",null,3400]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Deterioro crédito comercial"]
[null,null,"2013-05-08","Compra 1",780,19.600000000000001,0.03,"2013-06-22"]
[null,null,"2013-05-11","Venta 1",850,26.6,0.09,"2013-08-09",null,"2013-08-09"]
[null,null,"2013-05-18","Compra 2",590,20,0.01,"2013-07-02"]
[null,null,"2013-05-21","Compra 3",795,19.400000000000002,0.03,"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",1020,26.6,0.05,"2013-08-25",null,null,"2013-08-10"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 2"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(100,500),5))","v":""},null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21}]
[null,null,"Precio unitario =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,20),0.01))","v":""},null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21}]
[null,null,"Total Saldo =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E267*E268)","v":""}]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Deterioro crédito comercial"]
[null,null,"2013-05-08","Compra 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E268*1.03,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-06-22"]
[null,null,"2013-05-11","Venta 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E267+E274),0.9*(E267+E274)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E268*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-09",null,{"$f":"C275+90","v":"2013-08-09"}]
[null,null,"2013-05-18","Compra 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E268*1.05,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-02"]
[null,null,"2013-05-21","Compra 3",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E268*1.02,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E267+E274-E275+E276+E277),0.9*(E267+E274-E275+E276+E277)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E268*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-25",null,null,{"$f":"H278-15","v":"2013-08-10"}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 3"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,270,null,"Tipo IVA soportado =",0.21,null,"Comisiones =",5.0000000000000001E-3,"s/ Nominal"]
[null,null,"Precio unitario =",null,11,null,"Tipo IVA repercutido =",0.21,null,"Timbre =",4.0000000000000001E-3,"s/ Nominal"]
[null,null,"Total Saldo =",null,2970,null,null,null,null,"Gastos correo =",0.4]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Gestión de cobro efecto comercial","Endoso efecto comercial"]
[null,null,"2013-05-08","Compra 1",705,17.600000000000001,0.03,"2013-06-22"]
[null,null,"2013-05-11","Venta 1",610,23.8,0.05,"2013-08-09",null,"2013-08-09","2013-05-14"]
[null,null,"2013-05-18","Compra 2",970,17.900000000000002,0.01,"2013-07-02"]
[null,null,"2013-05-21","Compra 3",525,17.400000000000002,0.01,"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",1600,23.8,0.08,"2013-08-25",null,"2013-08-25",null,"2013-05-30"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 3"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(100,500),5))","v":""},null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},null,"Comisiones =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.5%)","v":5.0000000000000001E-3},"s/ Nominal"]
[null,null,"Precio unitario =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,20),0.01))","v":""},null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},null,"Timbre =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4%)","v":4.0000000000000001E-3},"s/ Nominal"]
[null,null,"Total Saldo =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E305*E306)","v":""},null,null,null,null,"Gastos correo =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4)","v":0.4}]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Gestión de cobro efecto comercial","Endoso efecto comercial"]
[null,null,"2013-05-08","Compra 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E306*1.03,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-06-22"]
[null,null,"2013-05-11","Venta 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E305+E312),0.9*(E305+E312)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E306*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-09",null,{"$f":"C313+90","v":"2013-08-09"},{"$f":"C313+3","v":"2013-05-14"}]
[null,null,"2013-05-18","Compra 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E306*1.05,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-02"]
[null,null,"2013-05-21","Compra 3",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E306*1.02,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E305+E312-E313+E314+E315),0.9*(E305+E312-E313+E314+E315)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E306*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-25",null,{"$f":"C316+90","v":"2013-08-25"},null,{"$f":"C316+3","v":"2013-05-30"}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 4"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,140,null,"Tipo IVA soportado =",0.21,null,"Intereses de demora =",4.4999999999999998E-2]
[null,null,"Precio unitario =",null,20,null,"Tipo IVA repercutido =",0.21,null,"Se cobra el",0.15,"de la Venta 2"]
[null,null,"Total Saldo =",null,2800]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Vencimiento nuevo efecto comercial","Deterioro crédito comercial","Transferencia Cobro parcial"]
[null,null,"2013-05-08","Compra 1",995,20.6,0.02,"2013-06-22"]
[null,null,"2013-05-11","Venta 1",865,28,0.1,"2013-08-09",null,"2013-08-09","2013-09-13"]
[null,null,"2013-05-18","Compra 2",995,21,0.01,"2013-07-02"]
[null,null,"2013-05-21","Compra 3",770,20.399999999999999,0.02,"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",1540,28,0.06,"2013-08-25",null,"2013-08-25",null,"2013-08-18","2013-10-14"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 4"]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(100,500),5))","v":""},null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},null,"Intereses de demora =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",4.5%)","v":4.4999999999999998E-2}]
[null,null,"Precio unitario =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,20),0.01))","v":""},null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},null,"Se cobra el",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,45),5)/100)","v":""},"de la Venta 2"]
[null,null,"Total Saldo =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E343*E344)","v":""}]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Vencimiento nuevo efecto comercial","Deterioro crédito comercial","Transferencia Cobro parcial"]
[null,null,"2013-05-08","Compra 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E344*1.03,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-06-22"]
[null,null,"2013-05-11","Venta 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E343+E350),0.9*(E343+E350)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E344*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-09",null,{"$f":"C351+90","v":"2013-08-09"},{"$f":"J351+5+30","v":"2013-09-13"}]
[null,null,"2013-05-18","Compra 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E344*1.05,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-02"]
[null,null,"2013-05-21","Compra 3",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E344*1.02,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E343+E350-E351+E352+E353),0.9*(E343+E350-E351+E352+E353)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E344*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-25",null,{"$f":"C354+90","v":"2013-08-25"},null,{"$f":"J354-7","v":"2013-08-18"},{"$f":"J354+5+45","v":"2013-10-14"}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 5"]
[null,null,"Existencias iniciales de mayo:",null,null,null,null,null,null,"Venta 1 y Venta 2\n(descuento de efectos)",null,"Venta 2\n(nuevo efecto comercial)"]
[null,null,"Unidades =",null,500,null,"Tipo IVA soportado =",0.21,null,"Intereses =",6.25E-2,"Gtos. Devoluc. =",0.06]
[null,null,"Precio unitario =",null,14,null,"Tipo IVA repercutido =",0.21,null,"Comisiones =",5.0000000000000001E-3,"Gastos correo =",0.4]
[null,null,"Total Saldo =",null,7000,null,null,null,null,"Timbre =",4.0000000000000001E-3]
[null,null,null,null,null,null,null,null,null,"Gastos correo =",0.4]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Descuento efecto comercial","Vencimiento nuevo efecto comercial"]
[null,null,"2013-05-08","Compra 1",960,13.4,0.02,"2013-06-22"]
[null,null,"2013-05-11","Venta 1",980,18.2,0.06,"2013-08-09",null,"2013-08-09","2013-05-15"]
[null,null,"2013-05-18","Compra 2",680,13.7,0.01,"2013-07-02"]
[null,null,"2013-05-21","Compra 3",680,13.299999999999999,0.02,"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",990,18.2,7.0000000000000007E-2,"2013-08-25",null,"2013-08-25","2013-05-30","2013-10-09"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 5"]
[null,null,"Existencias iniciales de mayo:",null,null,null,null,null,null,"Venta 1 y Venta 2\n(descuento de efectos)",null,"Venta 2\n(nuevo efecto comercial)"]
[null,null,"Unidades =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(100,500),5))","v":""},null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},null,"Intereses =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",6.25%)","v":6.25E-2},"Gtos. Devoluc. =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",6%)","v":0.06}]
[null,null,"Precio unitario =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,20),0.01))","v":""},null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},null,"Comisiones =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.5%)","v":5.0000000000000001E-3},"Gastos correo =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4)","v":0.4}]
[null,null,"Total Saldo =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E381*E382)","v":""},null,null,null,null,"Timbre =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4%)","v":4.0000000000000001E-3}]
[null,null,null,null,null,null,null,null,null,"Gastos correo =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4)","v":0.4}]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimiento\nefecto comercial","Descuento efecto comercial","Vencimiento nuevo efecto comercial"]
[null,null,"2013-05-08","Compra 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E382*1.03,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-06-22"]
[null,null,"2013-05-11","Venta 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E381+E388),0.9*(E381+E388)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E382*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-09",null,{"$f":"C389+90","v":"2013-08-09"},{"$f":"C389+4","v":"2013-05-15"}]
[null,null,"2013-05-18","Compra 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E382*1.05,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-02"]
[null,null,"2013-05-21","Compra 3",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E382*1.02,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E381+E388-E389+E390+E391),0.9*(E381+E388-E389+E390+E391)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E382*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-25",null,{"$f":"C392+90","v":"2013-08-25"},{"$f":"C392+3","v":"2013-05-30"},{"$f":"J392+45","v":"2013-10-09"}]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 6"]
[null,null,"Existencias iniciales de mayo:",null,null,null,null,null,"Venta 1\n(devolución cheque)",null,"Venta 2\n(descuento de efecto comercial)",null,"Venta 2\n(efecto comercial impagado)"]
[null,null,"Unidades =",null,460,null,"Tipo IVA soportado =",0.21,"Com. Devoluc. =",4.4999999999999998E-2,"Intereses =",6.25E-2,"Com. Devolución =",0.06]
[null,null,"Precio unitario =",null,17,null,"Tipo IVA repercutido =",0.21,"Declar. Impago =",5.0000000000000001E-4,"Comisiones =",5.0000000000000001E-3,"Gestión Protesto =",25]
[null,null,"Total Saldo =",null,7820,null,null,null,"Gastos correo =",0.4,"Timbre =",4.0000000000000001E-3,"Gestión Impago =",0.01]
[null,null,null,null,null,null,null,null,null,null,"Gastos correo =",0.4,"Gastos correo =",0.4]
[null,null,"Resumen operaciones mes de mayo:",null,null,null,null,null,"Intereses de demora =",5.2000000000000005E-2,"s/ Nominal",null,"Protesto notarial =",3.0000000000000001E-3,"s/ Nominal"]
[null,null,null,null,null,null,null,null,null,null,null,null,"2013-09-09"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimientos\ncheque / efecto impagados","Descuento efecto comercial","Transferencia Cobro Venta","Cobro efecto impagado\n(vía judicial)"]
[null,null,"2013-05-08","Compra 1",715,11.4,0.03,"2013-06-22"]
[null,null,"2013-05-11","Venta 1",705,15.4,0.05,"2013-08-09",null,"2013-08-09",null,"2013-10-28"]
[null,null,"2013-05-18","Compra 2",640,11.6,0.01,"2013-07-02"]
[null,null,"2013-05-21","Compra 3",700,11.299999999999999,0.02,"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",1140,15.4,0.05,"2013-08-25",null,"2013-08-25","2013-05-30",null,"2013-12-23"]
[]
[]
[]
[]
[]
[null,null,null,"TEMA 2 — CASO 6"]
[null,null,"Existencias iniciales de mayo:",null,null,null,null,null,"Venta 1\n(devolución cheque)",null,"Venta 2\n(descuento de efecto comercial)",null,"Venta 2\n(efecto comercial impagado)"]
[null,null,"Unidades =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(100,500),5))","v":""},null,"Tipo IVA soportado =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},"Com. Devoluc. =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",4.5%)","v":4.4999999999999998E-2},"Intereses =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",6.25%)","v":6.25E-2},"Com. Devolución =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",6%)","v":0.06}]
[null,null,"Precio unitario =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(10,20),0.01))","v":""},null,"Tipo IVA repercutido =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",21%)","v":0.21},"Declar. Impago =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.05%)","v":5.0000000000000001E-4},"Comisiones =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.5%)","v":5.0000000000000001E-3},"Gestión Protesto =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",25)","v":25}]
[null,null,"Total Saldo =",null,{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",E420*E421)","v":""},null,null,null,"Gastos correo =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4)","v":0.4},"Timbre =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4%)","v":4.0000000000000001E-3},"Gestión Impago =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",1%)","v":0.01}]
[null,null,null,null,null,null,null,null,null,null,"Gastos correo =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4)","v":0.4},"Gastos correo =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.4)","v":0.4}]
[null,null,"Resumen operaciones mes de mayo:",null,null,null,null,null,"Intereses de demora =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",5.2%)","v":5.2000000000000005E-2},"s/ Nominal",null,"Protesto notarial =",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",0.3%)","v":3.0000000000000001E-3},"s/ Nominal"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J432+15","v":"2013-09-09"}]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Vencimiento factura (I)","Vencimiento factura (II)","Vencimientos\ncheque / efecto impagados","Descuento efecto comercial","Transferencia Cobro Venta","Cobro efecto impagado\n(vía judicial)"]
[null,null,"2013-05-08","Compra 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E421*1.03,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-06-22"]
[null,null,"2013-05-11","Venta 1",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E420+E428),0.9*(E420+E428)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E421*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-09",null,{"$f":"C429+90","v":"2013-08-09"},null,{"$f":"J429+5+75","v":"2013-10-28"}]
[null,null,"2013-05-18","Compra 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E421*1.05,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-02"]
[null,null,"2013-05-21","Compra 3",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(400,1000),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E421*1.02,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(1,3),0.01)/100)","v":""},"2013-07-05","2013-08-19"]
[null,null,"2013-05-27","Venta 2",{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(0.5*(E420+E428-E429+E430+E431),0.9*(E420+E428-E429+E430+E431)),5))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",ROUNDUP(E421*1.4,1))","v":""},{"$f":"IF('Portada Libro'!$M$4=\"\",\"\",CEILING(RANDBETWEEN(5,10),0.01)/100)","v":""},"2013-08-25",null,{"$f":"C432+90","v":"2013-08-25"},{"$f":"C432+3","v":"2013-05-30"},null,{"$f":"J432+120","v":"2013-12-23"}]

{"sheet":"Mercaderías Nivel 1","index":7,"n_rows":20,"n_cols":16,"rows_kept":20,"cut":false,"hidden":true,"merged":[[0,15,0,16],[3,7,3,16],[7,7,7,16],[19,7,19,16],[1,7,2,16],[4,7,4,12],[13,7,13,16],[5,7,5,12]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 1"]
[null,null,null,null,null,null,null,"OPERACIONES COMERCIALES (MERCADERÍAS) — NIVEL 1"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos (facturas) que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre los diferentes botones de Compra-Venta Nivel 1."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 1."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 1."]

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[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E4","v":490},null,"monturas de gafas"]
[null,null,"de metal común valoradas en ",null,null,null,null,null,{"$f":"'Resumen Operaciones '!E6","v":6370},"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los"]
[null,null,"importa denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H4","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H5","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,"Fecha",null,null,"Operación",null,"Unidades",null,"Precio bruto"]
[null,null,{"$f":"'Resumen Operaciones '!C11","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D11","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E11","v":590},null,{"$f":"'Resumen Operaciones '!F11","v":10.3}]
[null,null,{"$f":"'Resumen Operaciones '!C12","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D12","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E12","v":610},null,{"$f":"'Resumen Operaciones '!F12","v":14}]
[null,null,{"$f":"'Resumen Operaciones '!C13","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D13","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E13","v":675},null,{"$f":"'Resumen Operaciones '!F13","v":10.5}]
[null,null,{"$f":"'Resumen Operaciones '!C14","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D14","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E14","v":840},null,{"$f":"'Resumen Operaciones '!F14","v":10.199999999999999}]
[null,null,{"$f":"'Resumen Operaciones '!C15","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D15","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E15","v":1325},null,{"$f":"'Resumen Operaciones '!F15","v":14}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones anteriores siguiendo el procedimiento de desdoblamiento en compras y"]
[null,null,null,null,"ventas."]

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[]
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[null,null,{"$f":"SUM(C5:C39)","v":118150.45},null,{"$f":"IF(D40=\"\",\"\",VLOOKUP(D40,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G40=\"\",\"\",VLOOKUP(G40,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},{"$f":"SUM(I5:I39)","v":118150.45}]

{"sheet":"Factura Compra 1 (N1)","index":11,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[66,3,66,11],[68,8,68,10],[58,7,58,9],[57,7,57,9],[68,4,68,6]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1445]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Enunciado Supuesto (N1)'!C16","v":"2013-05-08"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N1)'!H16","v":590},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N1)'!J16","v":10.3},{"$f":"C39*K39","v":6077}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":6077}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,0,{"$f":"K58*L53","v":0}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":6077}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N1)'!T7","v":0.21},{"$f":"K61*L60","v":1276.1699999999998}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":7353.17}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-06-22"},"Por importe de",null,null,{"$f":"L62","v":7353.17}]

{"sheet":"Factura Venta 1 (N1)","index":12,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS MADRILEÑAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Enunciado Supuesto (N1)'!C17","v":"2013-05-11"}]
[null,null,null,null,null,"Número Factura:","2013-531"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N1)'!H17","v":610},null,"Monturas de gafas de metal común",{"$f":"'Enunciado Supuesto (N1)'!J17","v":14},{"$f":"C32*F32","v":8540}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",0,"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":0}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":8540}]
[null,null,"IVA:",{"$f":"'Enunciado Supuesto (N1)'!T10","v":0.21},null,null,{"$f":"D47*G46","v":1793.3999999999999}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":10333.4}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-08-09"},"por importe de",{"$f":"G48","v":10333.4}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (N1)","index":13,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[66,3,66,11],[68,8,68,10],[57,7,57,9],[58,7,58,9],[68,4,68,6]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Enunciado Supuesto (N1)'!C18","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N1)'!H18","v":675},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N1)'!J18","v":10.5},{"$f":"C39*K39","v":7087.5}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7087.5}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,0,{"$f":"K58*L53","v":0}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":7087.5}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N1)'!T7","v":0.21},{"$f":"K61*L60","v":1488.375}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":8575.875}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":8575.875}]

{"sheet":"Factura Compra 3 (N1)","index":14,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[66,3,66,11],[68,8,68,10],[70,8,70,10],[57,7,57,9],[58,7,58,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Enunciado Supuesto (N1)'!C19","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N1)'!H19","v":840},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N1)'!J19","v":10.199999999999999},{"$f":"C39*K39","v":8568}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":8568}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,0,{"$f":"K58*L53","v":0}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":8568}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N1)'!T7","v":0.21},{"$f":"K61*L60","v":1799.28}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":10367.280000000001}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":4146.9120000000003}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"IF(K59<>0,\"\",L19+90)","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":6220.3680000000004}]

{"sheet":"Factura Venta 2 (N1)","index":15,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Enunciado Supuesto (N1)'!C20","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N1)'!H20","v":1325},null,"Monturas de gafas de metal común",{"$f":"'Enunciado Supuesto (N1)'!J20","v":14},{"$f":"C32*F32","v":18550}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",0,"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":0}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":18550}]
[null,null,"IVA:",{"$f":"'Enunciado Supuesto (N1)'!T10","v":0.21},null,null,{"$f":"D47*G46","v":3895.5}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":22445.5}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-08-25"},"por importe de",{"$f":"G48","v":22445.5}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Mercaderías Nivel 2","index":16,"n_rows":20,"n_cols":16,"rows_kept":20,"cut":false,"hidden":true,"merged":[[0,15,0,16],[19,7,19,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16],[13,7,13,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 1"]
[null,null,null,null,null,null,null,"OPERACIONES COMERCIALES (MERCADERÍAS) — NIVEL 2"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos (facturas) que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre los diferentes botones de Compra-Venta Nivel 2."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 2."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 2."]

{"sheet":"Enunciado Supuesto (N2)","index":17,"n_rows":27,"n_cols":21,"rows_kept":27,"cut":false,"hidden":true,"merged":[[2,15,2,16],[14,2,14,4],[14,5,14,6],[14,7,14,8],[14,9,14,10],[14,11,14,12],[14,13,14,14],[14,15,14,16],[14,17,14,18],[14,19,14,20],[15,2,15,4],[15,5,15,6],[15,7,15,8],[15,9,15,10],[15,11,15,12],[15,13,15,14],[15,15,15,16],[15,17,15,18],[15,19,15,20],[16,2,16,4],[16,5,16,6],[16,7,16,8],[16,9,16,10],[16,11,16,12],[16,19,16,20],[17,15,17,16],[17,17,17,18],[17,19,17,20],[17,13,17,14],[18,9,18,10],[18,11,18,12],[16,13,16,14],[16,15,16,16],[16,17,16,18],[17,2,17,4],[17,5,17,6],[17,7,17,8],[17,9,17,10],[17,11,17,12],[19,19,19,20],[18,17,18,18],[18,19,18,20],[19,2,19,4],[19,5,19,6],[19,7,19,8],[19,9,19,10],[19,11,19,12],[19,13,19,14],[19,15,19,16],[19,17,19,18],[18,13,18,14],[18,15,18,16],[18,2,18,4],[18,5,18,6],[18,7,18,8]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E4","v":490},null,"monturas de gafas"]
[null,null,"de metal común valoradas en ",null,null,null,null,null,{"$f":"'Resumen Operaciones '!E6","v":6370},"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los"]
[null,null,"importa denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H4","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H5","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,"Fecha",null,null,"Operación",null,"Unidades",null,"Precio bruto",null,"Descuento comercial"]
[null,null,{"$f":"'Resumen Operaciones '!C11","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D11","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E11","v":590},null,{"$f":"'Resumen Operaciones '!F11","v":10.3},null,{"$f":"'Resumen Operaciones '!G11","v":0.02}]
[null,null,{"$f":"'Resumen Operaciones '!C12","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D12","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E12","v":610},null,{"$f":"'Resumen Operaciones '!F12","v":14},null,{"$f":"'Resumen Operaciones '!G12","v":0.09}]
[null,null,{"$f":"'Resumen Operaciones '!C13","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D13","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E13","v":675},null,{"$f":"'Resumen Operaciones '!F13","v":10.5},null,{"$f":"'Resumen Operaciones '!G13","v":0.03}]
[null,null,{"$f":"'Resumen Operaciones '!C14","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D14","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E14","v":840},null,{"$f":"'Resumen Operaciones '!F14","v":10.199999999999999},null,{"$f":"'Resumen Operaciones '!G14","v":0.01}]
[null,null,{"$f":"'Resumen Operaciones '!C15","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D15","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E15","v":1325},null,{"$f":"'Resumen Operaciones '!F15","v":14},null,{"$f":"'Resumen Operaciones '!G15","v":0.1}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones anteriores siguiendo el procedimiento de desdoblamiento en compras y"]
[null,null,null,null,"ventas."]

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[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":5955.46}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N2)'!T7","v":0.21},{"$f":"K61*L60","v":1250.6466}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":7206.1066000000001}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-06-22"},"Por importe de",null,null,{"$f":"L62","v":7206.1066000000001}]

{"sheet":"Factura Venta 1 (N2)","index":21,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS MADRILEÑAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Enunciado Supuesto (N2)'!C17","v":"2013-05-11"}]
[null,null,null,null,null,"Número Factura:","2013-531"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N2)'!H17","v":610},null,"Monturas de gafas de metal común",{"$f":"'Enunciado Supuesto (N2)'!J17","v":14},{"$f":"C32*F32","v":8540}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Enunciado Supuesto (N2)'!L17","v":0.09},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":768.6}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":7771.4}]
[null,null,"IVA:",{"$f":"'Enunciado Supuesto (N2)'!T10","v":0.21},null,null,{"$f":"D47*G46","v":1631.9939999999999}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":9403.3940000000002}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-08-09"},"por importe de",{"$f":"G48","v":9403.3940000000002}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (N2)","index":22,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,4,68,6],[68,8,68,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Enunciado Supuesto (N2)'!C18","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N2)'!H18","v":675},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N2)'!J18","v":10.5},{"$f":"C39*K39","v":7087.5}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7087.5}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Enunciado Supuesto (N2)'!L18","v":0.03},{"$f":"K58*L53","v":212.625}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":6874.875}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N2)'!T7","v":0.21},{"$f":"K61*L60","v":1443.7237499999999}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":8318.5987499999992}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":8318.5987499999992}]

{"sheet":"Factura Compra 3 (N2)","index":23,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Enunciado Supuesto (N2)'!C19","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N2)'!H19","v":840},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N2)'!J19","v":10.199999999999999},{"$f":"C39*K39","v":8568}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":8568}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Enunciado Supuesto (N2)'!L19","v":0.01},{"$f":"K58*L53","v":85.68}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":8482.32}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N2)'!T7","v":0.21},{"$f":"K61*L60","v":1781.2872}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":10263.6072}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":4105.4428800000005}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"IF(K59<>0,\"\",L19+90)","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":6158.1643199999999}]

{"sheet":"Factura Venta 2 (N2)","index":24,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Enunciado Supuesto (N2)'!C20","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N2)'!H20","v":1325},null,"Monturas de gafas de metal común",{"$f":"'Enunciado Supuesto (N2)'!J20","v":14},{"$f":"C32*F32","v":18550}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Enunciado Supuesto (N2)'!L20","v":0.1},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":1855}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":16695}]
[null,null,"IVA:",{"$f":"'Enunciado Supuesto (N2)'!T10","v":0.21},null,null,{"$f":"D47*G46","v":3505.95}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":20200.95}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-08-25"},"por importe de",{"$f":"G48","v":20200.95}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Mercaderías Nivel 3","index":25,"n_rows":20,"n_cols":16,"rows_kept":20,"cut":false,"hidden":true,"merged":[[0,15,0,16],[19,7,19,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16],[13,7,13,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 1"]
[null,null,null,null,null,null,null,"OPERACIONES COMERCIALES (MERCADERÍAS) — NIVEL 3"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos (facturas) que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre los diferentes botones de Compra-Venta Nivel 3."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 3."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 3."]

{"sheet":"Enunciado Supuesto (N3)","index":26,"n_rows":27,"n_cols":21,"rows_kept":27,"cut":false,"hidden":true,"merged":[[2,15,2,16],[14,2,14,4],[14,5,14,6],[14,7,14,8],[14,9,14,10],[14,11,14,12],[14,13,14,14],[14,15,14,16],[14,17,14,18],[14,19,14,20],[15,2,15,4],[15,5,15,6],[15,7,15,8],[15,9,15,10],[15,11,15,12],[15,13,15,14],[15,15,15,16],[15,17,15,18],[15,19,15,20],[16,2,16,4],[16,5,16,6],[16,7,16,8],[16,9,16,10],[16,11,16,12],[16,19,16,20],[17,15,17,16],[17,17,17,18],[17,19,17,20],[17,13,17,14],[18,9,18,10],[18,11,18,12],[16,13,16,14],[16,15,16,16],[16,17,16,18],[17,2,17,4],[17,5,17,6],[17,7,17,8],[17,9,17,10],[17,11,17,12],[19,19,19,20],[18,17,18,18],[18,19,18,20],[19,2,19,4],[19,5,19,6],[19,7,19,8],[19,9,19,10],[19,11,19,12],[19,13,19,14],[19,15,19,16],[19,17,19,18],[18,13,18,14],[18,15,18,16],[18,2,18,4],[18,5,18,6],[18,7,18,8]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E4","v":490},null,"monturas de gafas"]
[null,null,"de metal común valoradas en ",null,null,null,null,null,{"$f":"'Resumen Operaciones '!E6","v":6370},"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los"]
[null,null,"importa denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H4","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H5","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,"Fecha",null,null,"Operación",null,"Unidades",null,"Precio bruto",null,"Descuento comercial",null,"Descuento por pronto pago"]
[null,null,{"$f":"'Resumen Operaciones '!C11","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D11","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E11","v":590},null,{"$f":"'Resumen Operaciones '!F11","v":10.3},null,{"$f":"'Resumen Operaciones '!G11","v":0.02},null,{"$f":"'Resumen Operaciones '!H11","v":0.03}]
[null,null,{"$f":"'Resumen Operaciones '!C12","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D12","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E12","v":610},null,{"$f":"'Resumen Operaciones '!F12","v":14},null,{"$f":"'Resumen Operaciones '!G12","v":0.09},null,{"$f":"'Resumen Operaciones '!H12","v":0.04}]
[null,null,{"$f":"'Resumen Operaciones '!C13","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D13","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E13","v":675},null,{"$f":"'Resumen Operaciones '!F13","v":10.5},null,{"$f":"'Resumen Operaciones '!G13","v":0.03},null,{"$f":"'Resumen Operaciones '!H13","v":0.02}]
[null,null,{"$f":"'Resumen Operaciones '!C14","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D14","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E14","v":840},null,{"$f":"'Resumen Operaciones '!F14","v":10.199999999999999},null,{"$f":"'Resumen Operaciones '!G14","v":0.01},null,{"$f":"'Resumen Operaciones '!H14","v":0}]
[null,null,{"$f":"'Resumen Operaciones '!C15","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D15","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E15","v":1325},null,{"$f":"'Resumen Operaciones '!F15","v":14},null,{"$f":"'Resumen Operaciones '!G15","v":0.1},null,{"$f":"'Resumen Operaciones '!H15","v":0.03}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones anteriores siguiendo el procedimiento de desdoblamiento en compras y"]
[null,null,null,null,"ventas."]

{"sheet":"Libro Diario (N3)","index":27,"n_rows":99,"n_cols":9,"rows_kept":99,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
[null,null,null,null,{"$f":"IF(D5=\"\",\"\",VLOOKUP(D5,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},{"$f":"IF(G5=\"\",\"\",\"a\")","v":""},null,{"$f":"IF(G5=\"\",\"\",VLOOKUP(G5,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D6=\"\",\"\",VLOOKUP(D6,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G6=\"\",\"\",VLOOKUP(G6,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D7=\"\",\"\",VLOOKUP(D7,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G7=\"\",\"\",VLOOKUP(G7,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
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[]
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[]
[null,null,"Descuento:",{"$f":"'Enunciado Supuesto (N3)'!L17","v":0.09},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":768.6}]
[null,null,"Descuento por\nPronto Pago:",{"$f":"'Enunciado Supuesto (N3)'!N17","v":0.04},"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":310.85599999999999}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":7460.5439999999999}]
[null,null,"IVA:",{"$f":"'Enunciado Supuesto (N3)'!T10","v":0.21},null,null,{"$f":"D47*G46","v":1566.71424}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":9027.2582399999992}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-05-26"},"por importe de",{"$f":"G48","v":9027.2582399999992}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (N3)","index":31,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,4,68,6],[68,8,68,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Enunciado Supuesto (N3)'!C18","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N3)'!H18","v":675},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N3)'!J18","v":10.5},{"$f":"C39*K39","v":7087.5}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7087.5}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Enunciado Supuesto (N3)'!L18","v":0.03},{"$f":"K58*L53","v":212.625}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,{"$f":"'Enunciado Supuesto (N3)'!N18","v":0.02},{"$f":"K59*(L53-L58)","v":137.4975}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":6737.3774999999996}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N3)'!T7","v":0.21},{"$f":"K61*L60","v":1414.8492749999998}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":8152.2267749999992}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-06-02"},"Por importe de",null,null,{"$f":"L62","v":8152.2267749999992}]

{"sheet":"Factura Compra 3 (N3)","index":32,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Enunciado Supuesto (N3)'!C19","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N3)'!H19","v":840},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N3)'!J19","v":10.199999999999999},{"$f":"C39*K39","v":8568}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":8568}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Enunciado Supuesto (N3)'!L19","v":0.01},{"$f":"K58*L53","v":85.68}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,{"$f":"'Enunciado Supuesto (N3)'!N19","v":0},{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":8482.32}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Enunciado Supuesto (N3)'!T7","v":0.21},{"$f":"K61*L60","v":1781.2872}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":10263.6072}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":4105.4428800000005}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"IF(K59<>0,\"\",L19+90)","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":6158.1643199999999}]

{"sheet":"Factura Venta 2 (N3)","index":33,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Enunciado Supuesto (N3)'!C20","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Enunciado Supuesto (N3)'!H20","v":1325},null,"Monturas de gafas de metal común",{"$f":"'Enunciado Supuesto (N3)'!J20","v":14},{"$f":"C32*F32","v":18550}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Enunciado Supuesto (N3)'!L20","v":0.1},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":1855}]
[null,null,"Descuento por\nPronto Pago:",{"$f":"'Enunciado Supuesto (N3)'!N20","v":0.03},"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":500.84999999999997}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":16194.15}]
[null,null,"IVA:",{"$f":"'Enunciado Supuesto (N3)'!T10","v":0.21},null,null,{"$f":"D47*G46","v":3400.7714999999998}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":19594.9215}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-06-11"},"por importe de",{"$f":"G48","v":19594.9215}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Mercaderías Nivel 4","index":34,"n_rows":20,"n_cols":16,"rows_kept":20,"cut":false,"hidden":true,"merged":[[0,15,0,16],[19,7,19,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16],[13,7,13,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 1"]
[null,null,null,null,null,null,null,"OPERACIONES COMERCIALES (MERCADERÍAS) — NIVEL 4"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos (facturas) que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón de Documentos Nivel 4."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 4."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 4."]

{"sheet":"Enunciado Supuesto (N4)","index":35,"n_rows":43,"n_cols":21,"rows_kept":43,"cut":false,"hidden":true,"merged":[[24,2,24,4],[25,2,25,4],[26,2,26,4],[25,5,25,6],[26,5,26,6],[24,5,24,6],[24,7,24,8],[25,7,25,8],[26,7,26,8],[27,7,27,8],[28,7,28,8],[24,11,24,12],[25,11,25,12],[26,11,26,12],[27,11,27,12],[28,11,28,12],[24,9,24,10],[25,9,25,10],[26,9,26,10],[27,9,27,10],[28,9,28,10],[27,2,27,4],[28,2,28,4],[28,17,28,18],[29,17,29,18],[28,15,28,16],[29,15,29,16],[29,13,29,14],[29,11,29,12],[29,9,29,10],[29,2,29,4],[29,5,29,6],[29,7,29,8],[27,5,27,6],[28,5,28,6],[24,13,24,14],[25,13,25,14],[26,13,26,14],[27,13,27,14],[28,13,28,14],[28,19,28,20],[29,19,29,20],[24,17,24,18],[25,17,25,18],[26,17,26,18],[27,17,27,18],[2,15,2,16],[24,19,24,20],[25,19,25,20],[26,19,26,20],[27,19,27,20],[24,15,24,16],[25,15,25,16],[26,15,26,16],[27,15,27,16]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E4","v":490},null,"monturas de gafas"]
[null,null,"de metal común valoradas en ",null,null,null,null,null,{"$f":"'Resumen Operaciones '!E6","v":6370},", clasificadas en la partida TARIC 9003.19.00.10."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados a un único proveedor estadounidense"]
[null,null,"denominado Star Mounts Company. Dichos productos tienen unos derechos de arancel aplicables del 2,20 %,"]
[null,null,"además de la existencia sobre las importaciones de un derecho adicional para los Estados Unidos del 15 %. El "]
[null,null,"IVA soportado de este producto está fijado en el",null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H4","v":0.21},"."]
[]
[null,null,"Las actividades vinculadas al proceso de importación de estos productos son realizadas íntegramente por una"]
[null,null,"empresa española especializada en transportes internacionales denominada Transportes USA S.L. En concreto,"]
[null,null,"esta empresa transportista se encarga de prestarnos el servicio de transporte desde el almacén del proveedor"]
[null,null,"hasta nuestro almacén con el correspondiente aseguramiento de la mercancía. Asimismo, dicha empresa se"]
[null,null,"encarga de realizar los trámites aduaneros correspondientes, haciéndonos llegar el llamado Documento Único"]
[null,null,"Aduanero (DUA) para su liquidación o pago en las entidades financieras autorizadas a este respecto. En concreto,"]
[null,null,"la correspondiente liquidación del DUA se efectúa antes de retirar las mercancías del depósito aduanero."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido de este producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H5","v":0.21},"."]
[null,null,"El servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,"Fecha",null,null,"Operación",null,"Unidades",null,"Precio bruto",null,"Descuento comercial",null,"Descuento por pronto pago",null,"Transporte",null,"Seguro mercancía (Exento\nde IVA)",null,"Aranceles de Aduanas"]
[null,null,{"$f":"'Resumen Operaciones '!C11","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D11","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E11","v":590},null,{"$f":"'Resumen Operaciones '!F11","v":10.3},null,{"$f":"'Resumen Operaciones '!G11","v":0.02},null,{"$f":"'Resumen Operaciones '!H11","v":0.03},null,{"$f":"'Resumen Operaciones '!I11","v":298},null,{"$f":"'Resumen Operaciones '!J11","v":60},null,{"$f":"'Liquidación Aranceles C1 (N4)'!C30+'Liquidación Aranceles C1 (N4)'!C31","v":993.60894639999992}]
[null,null,{"$f":"'Resumen Operaciones '!C12","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D12","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E12","v":610},null,{"$f":"'Resumen Operaciones '!F12","v":14},null,{"$f":"'Resumen Operaciones '!G12","v":0.09},null,{"$f":"'Resumen Operaciones '!H12","v":0.04},null,{"$f":"'Resumen Operaciones '!I12","v":389},null,{"$f":"'Resumen Operaciones '!J12","v":78},null,0]
[null,null,{"$f":"'Resumen Operaciones '!C13","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D13","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E13","v":675},null,{"$f":"'Resumen Operaciones '!F13","v":10.5},null,{"$f":"'Resumen Operaciones '!G13","v":0.03},null,{"$f":"'Resumen Operaciones '!H13","v":0.02},null,{"$f":"'Resumen Operaciones '!I13","v":344},null,{"$f":"'Resumen Operaciones '!J13","v":69},null,{"$f":"'Liquidación Aranceles C2 (N4)'!C30+'Liquidación Aranceles C2 (N4)'!C31","v":1158.8289299999999}]
[null,null,{"$f":"'Resumen Operaciones '!C14","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D14","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E14","v":840},null,{"$f":"'Resumen Operaciones '!F14","v":10.199999999999999},null,{"$f":"'Resumen Operaciones '!G14","v":0.01},null,{"$f":"'Resumen Operaciones '!H14","v":0},null,{"$f":"'Resumen Operaciones '!I14","v":425},null,{"$f":"'Resumen Operaciones '!J14","v":85},null,{"$f":"'Liquidación Aranceles C3 (N4)'!C30+'Liquidación Aranceles C3 (N4)'!C31","v":1458.95904}]
[null,null,{"$f":"'Resumen Operaciones '!C15","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D15","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E15","v":1325},null,{"$f":"'Resumen Operaciones '!F15","v":14},null,{"$f":"'Resumen Operaciones '!G15","v":0.1},null,{"$f":"'Resumen Operaciones '!H15","v":0.03},null,{"$f":"'Resumen Operaciones '!I15","v":835},null,{"$f":"'Resumen Operaciones '!J15","v":167},null,0]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Confeccione la ficha de almacén según los criterios siguientes:"]
[null,null,null,null,"a.- Criterio de valoración de las salidas por FIFO (First In First Out)."]
[null,null,null,null,"b.- Criterio de valoración de las salidas por PMP (Precio Medio Ponderado)."]
[]
[null,null,null,"2.- Calcule el resultado de las ventas de mercaderías del mes de mayo por el criterio de valoración FIFO. "]
[]
[null,null,null,"3.- Contabilice las operaciones anteriores siguiendo el procedimiento de desdoblamiento en compras y"]
[null,null,null,null,"ventas."]

{"sheet":"Ficha Almacén y Rdo. (N4)","index":36,"n_rows":62,"n_cols":13,"rows_kept":62,"cut":false,"hidden":true,"merged":[[53,2,57,2],[53,3,57,3],[44,6,47,6],[48,2,52,2],[48,3,52,3],[48,4,52,4],[48,5,52,5],[48,6,52,6],[44,5,47,5],[41,2,43,2],[41,3,43,3],[44,2,47,2],[44,3,47,3],[44,4,47,4],[35,7,35,9],[35,10,35,12],[38,2,40,2],[38,3,40,3],[38,4,40,4],[38,5,40,5],[38,6,40,6],[35,4,35,6],[21,6,23,6],[28,2,30,2],[28,3,30,3],[28,4,30,4],[28,5,30,5],[28,6,30,6],[61,2,61,4],[18,10,18,12],[3,2,3,3],[4,2,4,3],[5,2,5,3],[18,4,18,6],[18,7,18,9],[25,2,27,2],[25,3,27,3],[25,4,27,4],[25,5,27,5],[25,6,27,6],[21,2,23,2],[21,3,23,3],[21,4,23,4],[21,5,23,5]]}
[]
[]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades ="]
[null,null,"Precio unitario ="]
[null,null,"Total Saldo ="]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Descuento por pronto pago","Transporte","Seguro mercancía","Aranceles de Aduanas"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"},"Venta 2"]
[]
[null,null,"Almacén mes de mayo (PMP):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial"]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1"]
[]
[]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1"]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2"]
[]
[]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3"]
[]
[]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"},"Venta 2"]
[]
[null,null,"Almacén mes de mayo (FIFO):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial"]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1"]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1"]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2"]
[]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3"]
[]
[]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"},"Venta 2"]
[]
[]
[]
[]
[]
[null,null,null,"Resultado de las ventas de mercaderías del mes de mayo por el criterio de valoración FIFO "]
[]
[null,null,"Ventas netas - Coste de ventas  =",null,null,null,null,"="]

{"sheet":"Sol. Ficha Almacén y Rdo. (N4)","index":37,"n_rows":62,"n_cols":13,"rows_kept":62,"cut":false,"hidden":true,"merged":[[48,2,52,2],[48,3,52,3],[25,2,27,2],[25,3,27,3],[21,2,23,2],[21,3,23,3],[28,2,30,2],[28,3,30,3],[44,2,47,2],[44,3,47,3],[3,2,3,3],[4,2,4,3],[5,2,5,3],[35,4,35,6],[35,7,35,9],[35,10,35,12],[18,4,18,6],[18,7,18,9],[18,10,18,12],[21,4,23,4],[21,5,23,5],[21,6,23,6],[25,4,27,4],[25,5,27,5],[25,6,27,6],[28,6,30,6],[28,5,30,5],[28,4,30,4],[61,2,61,4],[48,4,52,4],[48,5,52,5],[48,6,52,6],[38,4,40,4],[38,5,40,5],[38,6,40,6],[44,4,47,4],[44,5,47,5],[44,6,47,6],[53,2,57,2],[53,3,57,3],[38,2,40,2],[38,3,40,3],[41,2,43,2],[41,3,43,3]]}
[]
[]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,{"$f":"'Resumen Operaciones '!E4","v":490}]
[null,null,"Precio unitario =",null,{"$f":"'Resumen Operaciones '!E5","v":13}]
[null,null,"Total Saldo =",null,{"$f":"'Resumen Operaciones '!E6","v":6370}]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Descuento por pronto pago","Transporte","Seguro mercancía","Aranceles de Aduanas"]
[null,null,{"$f":"'Resumen Operaciones '!C11","v":"2013-05-08"},{"$f":"'Resumen Operaciones '!D11","v":"Compra 1"},{"$f":"'Resumen Operaciones '!E11","v":590},{"$f":"'Resumen Operaciones '!F11","v":10.3},{"$f":"'Resumen Operaciones '!G11","v":0.02},{"$f":"'Resumen Operaciones '!H11","v":0.03},{"$f":"'Resumen Operaciones '!I11","v":298},{"$f":"'Resumen Operaciones '!J11","v":60},{"$f":"'Enunciado Supuesto (N4)'!T26","v":993.60894639999992}]
[null,null,{"$f":"'Resumen Operaciones '!C12","v":"2013-05-11"},{"$f":"'Resumen Operaciones '!D12","v":"Venta 1"},{"$f":"'Resumen Operaciones '!E12","v":610},{"$f":"'Resumen Operaciones '!F12","v":14},{"$f":"'Resumen Operaciones '!G12","v":0.09},{"$f":"'Resumen Operaciones '!H12","v":0.04},{"$f":"'Resumen Operaciones '!I12","v":389},{"$f":"'Resumen Operaciones '!J12","v":78},{"$f":"'Enunciado Supuesto (N4)'!T27","v":0}]
[null,null,{"$f":"'Resumen Operaciones '!C13","v":"2013-05-18"},{"$f":"'Resumen Operaciones '!D13","v":"Compra 2"},{"$f":"'Resumen Operaciones '!E13","v":675},{"$f":"'Resumen Operaciones '!F13","v":10.5},{"$f":"'Resumen Operaciones '!G13","v":0.03},{"$f":"'Resumen Operaciones '!H13","v":0.02},{"$f":"'Resumen Operaciones '!I13","v":344},{"$f":"'Resumen Operaciones '!J13","v":69},{"$f":"'Enunciado Supuesto (N4)'!T28","v":1158.8289299999999}]
[null,null,{"$f":"'Resumen Operaciones '!C14","v":"2013-05-21"},{"$f":"'Resumen Operaciones '!D14","v":"Compra 3"},{"$f":"'Resumen Operaciones '!E14","v":840},{"$f":"'Resumen Operaciones '!F14","v":10.199999999999999},{"$f":"'Resumen Operaciones '!G14","v":0.01},{"$f":"'Resumen Operaciones '!H14","v":0},{"$f":"'Resumen Operaciones '!I14","v":425},{"$f":"'Resumen Operaciones '!J14","v":85},{"$f":"'Enunciado Supuesto (N4)'!T29","v":1458.95904}]
[null,null,{"$f":"'Resumen Operaciones '!C15","v":"2013-05-27"},{"$f":"'Resumen Operaciones '!D15","v":"Venta 2"},{"$f":"'Resumen Operaciones '!E15","v":1325},{"$f":"'Resumen Operaciones '!F15","v":14},{"$f":"'Resumen Operaciones '!G15","v":0.1},{"$f":"'Resumen Operaciones '!H15","v":0.03},{"$f":"'Resumen Operaciones '!I15","v":835},{"$f":"'Resumen Operaciones '!J15","v":167},{"$f":"'Enunciado Supuesto (N4)'!T30","v":0}]
[]
[null,null,"Almacén mes de mayo (PMP):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial",null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E4)","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E5)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K21*L21)","v":6370}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E11)","v":590},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G22/E22)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E11*'Sol. Ficha Almacén y Rdo. (N4)'!F11*(1-'Sol. Ficha Almacén y Rdo. (N4)'!G11)*(1-H11)+'Sol. Ficha Almacén y Rdo. (N4)'!I11+'Sol. Ficha Almacén y Rdo. (N4)'!J11+'Sol. Ficha Almacén y Rdo. (N4)'!K11)","v":7128.4051463999995},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K21)","v":490},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M21)","v":6370}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E22)","v":590},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",G22)","v":7128.4051463999995}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K22+K23)","v":1080},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M24/K24)","v":12.498523283703705},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M22+M23)","v":13498.4051464}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1",null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E12)","v":610},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L24)","v":12.498523283703705},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H25*I25)","v":7624.0992030592597},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K24-H25)","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L24)","v":12.498523283703705},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M24-J25)","v":5874.3059433407407}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E13)","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G26/E26)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E13*'Sol. Ficha Almacén y Rdo. (N4)'!F13*(1-'Sol. Ficha Almacén y Rdo. (N4)'!G13)*(1-H13)+'Sol. Ficha Almacén y Rdo. (N4)'!I13+'Sol. Ficha Almacén y Rdo. (N4)'!J13+'Sol. Ficha Almacén y Rdo. (N4)'!K13)","v":8309.2064300000002},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K25)","v":470},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M25)","v":5874.3059433407407}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E26)","v":675},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",G26)","v":8309.2064300000002}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K26+K27)","v":1145},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M28/K28)","v":12.387347050952613},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M26+M27)","v":14183.512373340742}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E14)","v":840},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G29/E29)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E14*'Sol. Ficha Almacén y Rdo. (N4)'!F14*(1-'Sol. Ficha Almacén y Rdo. (N4)'!G14)*(1-H14)+'Sol. Ficha Almacén y Rdo. (N4)'!I14+'Sol. Ficha Almacén y Rdo. (N4)'!J14+'Sol. Ficha Almacén y Rdo. (N4)'!K14)","v":10451.279039999999},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K28)","v":1145},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M28)","v":14183.512373340742}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E29)","v":840},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",G29)","v":10451.279039999999}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K29+K30)","v":1985},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M31/K31)","v":12.410474263647728},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M29+M30)","v":24634.791413340739}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"},"Venta 2",null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E15)","v":1325},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L31)","v":12.410474263647728},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H32*I32)","v":16443.87839933324},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K31-H32)","v":660},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L31)","v":12.410474263647728},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M31-J32)","v":8190.9130140074994}]
[]
[null,null,"Almacén mes de mayo (FIFO):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial",null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E4)","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E5)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K38*L38)","v":6370}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E11)","v":590},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G39/E39)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E11*'Sol. Ficha Almacén y Rdo. (N4)'!F11*(1-'Sol. Ficha Almacén y Rdo. (N4)'!G11)*(1-H11)+'Sol. Ficha Almacén y Rdo. (N4)'!I11+'Sol. Ficha Almacén y Rdo. (N4)'!J11+'Sol. Ficha Almacén y Rdo. (N4)'!K11)","v":7128.4051463999995},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K38)","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L38)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M38)","v":6370}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E39)","v":590},{"$f":"IF('Portada Libro'!M4=\"\",\"\",F39)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G39)","v":7128.4051463999995}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K39+K40)","v":1080},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M39+M40)","v":13498.4051464}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1",null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",IF(H44>=K39,K39,H44))","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L39)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H42*I42)","v":6370},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K39-H42)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L39)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K42*L42)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",H44-H42)","v":120},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L40)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H43*I43)","v":1449.8451145220338},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K40-H43)","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L40)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K43*L43)","v":5678.5600318779652}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E12)","v":610},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",J42+J43)","v":7819.8451145220333},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K42+K43)","v":470},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M42+M43)","v":5678.5600318779652}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E13)","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G45/E45)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E13*'Sol. Ficha Almacén y Rdo. (N4)'!F13*(1-'Sol. Ficha Almacén y Rdo. (N4)'!G13)*(1-H13)+'Sol. Ficha Almacén y Rdo. (N4)'!I13+'Sol. Ficha Almacén y Rdo. (N4)'!J13+'Sol. Ficha Almacén y Rdo. (N4)'!K13)","v":8309.2064300000002},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K42)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L42)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M42)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K43)","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L43)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M43)","v":5678.5600318779652}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E45)","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",F45)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G45)","v":8309.2064300000002}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",SUM(K45:K47))","v":1145},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",SUM(M45:M47))","v":13987.766461877965}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E14)","v":840},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G49/E49)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N4)'!E14*'Sol. Ficha Almacén y Rdo. (N4)'!F14*(1-'Sol. Ficha Almacén y Rdo. (N4)'!G14)*(1-H14)+'Sol. Ficha Almacén y Rdo. (N4)'!I14+'Sol. Ficha Almacén y Rdo. (N4)'!J14+'Sol. Ficha Almacén y Rdo. (N4)'!K14)","v":10451.279039999999},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K45)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L45)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M45)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K46)","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L46)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M46)","v":5678.5600318779652}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K47)","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L47)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M47)","v":8309.2064300000002}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E49)","v":840},{"$f":"IF('Portada Libro'!M4=\"\",\"\",F49)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G49)","v":10451.279039999999}]
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[null,null,{"$f":"+'Factura Compra 1 (N4)'!L69","v":5776.7961999999998},400,{"$f":"IF(D37=\"\",\"\",VLOOKUP(D37,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Proveedores"},"",null,{"$f":"IF(G37=\"\",\"\",VLOOKUP(G37,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D38=\"\",\"\",VLOOKUP(D38,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",572,{"$f":"IF(G38=\"\",\"\",VLOOKUP(G38,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"+C37","v":5776.7961999999998}]
[null,null,null,null,"(LIQUIDACIÓN COMPRA 1)",{"$f":"'Factura Transportista C2 (N4)'!D38","v":"2013-05-24"},null,{"$f":"IF(G39=\"\",\"\",VLOOKUP(G39,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"+'Factura Transportista C2 (N4)'!H38","v":485.24},410,{"$f":"IF(D40=\"\",\"\",VLOOKUP(D40,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Acreedores por prestaciones de servicios"},"",null,{"$f":"IF(G40=\"\",\"\",VLOOKUP(G40,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D41=\"\",\"\",VLOOKUP(D41,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",572,{"$f":"IF(G41=\"\",\"\",VLOOKUP(G41,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"+C40","v":485.24}]
[null,null,null,null,"(LIQUIDACIÓN TRANSPORTE COMPRA 2)",{"$f":"'Factura Venta 1 (N4)'!E56","v":"2013-05-26"},null,{"$f":"IF(G42=\"\",\"\",VLOOKUP(G42,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"I44","v":9575.9482399999997},572,{"$f":"IF(D43=\"\",\"\",VLOOKUP(D43,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},"",null,{"$f":"IF(G43=\"\",\"\",VLOOKUP(G43,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
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[null,null,null,null,"(LIQUIDACIÓN VENTA 1)","2013-05-27",null,{"$f":"IF(G45=\"\",\"\",VLOOKUP(G45,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"+'Factura Transportista C3 (N4)'!H38","v":599.25},410,{"$f":"IF(D46=\"\",\"\",VLOOKUP(D46,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Acreedores por prestaciones de servicios"},"",null,{"$f":"IF(G46=\"\",\"\",VLOOKUP(G46,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D47=\"\",\"\",VLOOKUP(D47,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",572,{"$f":"IF(G47=\"\",\"\",VLOOKUP(G47,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"+C46","v":599.25}]
[null,null,null,null,"(LIQUIDACIÓN TRANSPORTE COMPRA 3)",{"$f":"'Factura Venta 2 (N4)'!G18","v":"2013-05-27"},null,{"$f":"IF(G48=\"\",\"\",VLOOKUP(G48,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"'Factura Venta 2 (N4)'!G48","v":20772.271500000003},430,{"$f":"IF(D49=\"\",\"\",VLOOKUP(D49,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Clientes"},{"$f":"IF(G49=\"\",\"\",\"a\")","v":""},null,{"$f":"IF(G49=\"\",\"\",VLOOKUP(G49,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D50=\"\",\"\",VLOOKUP(D50,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",700,{"$f":"IF(G50=\"\",\"\",VLOOKUP(G50,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Ventas de mercaderías"},{"$f":"'Factura Venta 2 (N4)'!G28-'Factura Venta 2 (N4)'!G44-'Factura Venta 2 (N4)'!G45","v":16194.15}]
[null,null,null,null,{"$f":"IF(D51=\"\",\"\",VLOOKUP(D51,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",759,{"$f":"IF(G51=\"\",\"\",VLOOKUP(G51,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Ingresos por servicios diversos"},{"$f":"'Factura Venta 2 (N4)'!G30+'Factura Venta 2 (N4)'!G32","v":1002}]
[null,null,null,null,{"$f":"IF(D52=\"\",\"\",VLOOKUP(D52,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",477,{"$f":"IF(G52=\"\",\"\",VLOOKUP(G52,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Hacienda Pública, IVA repercutido"},{"$f":"+'Factura Venta 2 (N4)'!G47","v":3576.1215000000002}]
[null,null,null,null,"(VENTA 2)",{"$f":"'Factura Compra 2 (N4)'!H69","v":"2013-06-02"},null,{"$f":"IF(G53=\"\",\"\",VLOOKUP(G53,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"'Factura Compra 2 (N4)'!L69","v":6737.3774999999996},400,{"$f":"IF(D54=\"\",\"\",VLOOKUP(D54,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Proveedores"},"",null,{"$f":"IF(G54=\"\",\"\",VLOOKUP(G54,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D55=\"\",\"\",VLOOKUP(D55,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",572,{"$f":"IF(G55=\"\",\"\",VLOOKUP(G55,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"C54","v":6737.3774999999996}]
[null,null,null,null,"(LIQUIDACIÓN COMPRA 2)",{"$f":"'Factura Venta 2 (N4)'!E56","v":"2013-06-11"},null,{"$f":"IF(G56=\"\",\"\",VLOOKUP(G56,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"I58","v":20772.271500000003},572,{"$f":"IF(D57=\"\",\"\",VLOOKUP(D57,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},"",null,{"$f":"IF(G57=\"\",\"\",VLOOKUP(G57,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D58=\"\",\"\",VLOOKUP(D58,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",430,{"$f":"IF(G58=\"\",\"\",VLOOKUP(G58,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Clientes"},{"$f":"'Factura Venta 2 (N4)'!G56","v":20772.271500000003}]
[null,null,null,null,"(LIQUIDACIÓN VENTA 2)",{"$f":"'Factura Compra 3 (N4)'!H69","v":"2013-07-05"},null,{"$f":"IF(G59=\"\",\"\",VLOOKUP(G59,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"'Factura Compra 3 (N4)'!L69","v":3392.9279999999999},400,{"$f":"IF(D60=\"\",\"\",VLOOKUP(D60,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Proveedores"},"",null,{"$f":"IF(G60=\"\",\"\",VLOOKUP(G60,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D61=\"\",\"\",VLOOKUP(D61,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",572,{"$f":"IF(G61=\"\",\"\",VLOOKUP(G61,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"+C60","v":3392.9279999999999}]
[null,null,null,null,"(1er PAGO COMPRA 3)",{"$f":"'Factura Compra 3 (N4)'!H71","v":"2013-08-19"},null,{"$f":"IF(G62=\"\",\"\",VLOOKUP(G62,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"'Factura Compra 3 (N4)'!L71","v":5089.3919999999998},400,{"$f":"IF(D63=\"\",\"\",VLOOKUP(D63,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Proveedores"},"",null,{"$f":"IF(G63=\"\",\"\",VLOOKUP(G63,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D64=\"\",\"\",VLOOKUP(D64,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"a",572,{"$f":"IF(G64=\"\",\"\",VLOOKUP(G64,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"+C63","v":5089.3919999999998}]
[null,null,null,null,"(2º PAGO COMPRA 3)","",null,{"$f":"IF(G65=\"\",\"\",VLOOKUP(G65,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,{"$f":"SUM(C5:C65)","v":118090.017742244},null,{"$f":"IF(D66=\"\",\"\",VLOOKUP(D66,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G66=\"\",\"\",VLOOKUP(G66,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},{"$f":"SUM(I5:I65)","v":118090.01774224397}]

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[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Star Mounts Company"]
[null,null,null,null,null,null,null,null,"Direction, USA"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Name:","Buena Visión S.A.",null,null,null,null,null,null,"Invoice No."]
[null,null,"Direction:","Spain",null,null,null,null,null,null,"A-002890"]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Date:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Quantity","Item","Description",null,null,null,null,null,"Unit Price","Extended Price"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!E11","v":590},null,"Monturas de gafas de metal común / Mounts of glasses of common metal\n(TARIC 9003.19.00.10)",null,null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!F11","v":10.3},{"$f":"C39*K39","v":6077}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":6077}]
[]
[]
[]
[]
[null,null,null,null,"Customer Bank:",null,null,null,null,"Discount",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!G11","v":0.02},{"$f":"K58*L53","v":121.54},null,"Arancel =",{"$f":"L62*2.2%","v":127.08951640000001}]
[null,null,null,null,null,null,null,null,"Cash Discount",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!H11","v":0.03},{"$f":"K59*(L53-L58)","v":178.66379999999998},null,"Derecho adicional =",{"$f":"L62*15%","v":866.51942999999994}]
[null,null,null,3,"IBAN:",null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":5776.7961999999998},null,"IVA (21%) =",{"$f":"(L62+O58+O59)*21%","v":1421.785080744}]
[null,null,null,null,null,null,null,null,null,"Total Tax",null,{"$f":"K61*L60","v":0},null,"Total a pagar = ",{"$f":"O58+O59+O60","v":2415.3940271439997}]
[null,null,null,null,"SWITF:",null,null,null,null,"TOTAL DOCUMENT",null,{"$f":"L60+L61","v":5776.7961999999998}]
[]
[]
[]
[]
[null,null,null,"Observations:\n"]
[]
[null,null,null,null,"Con vencimientos el / Expiring on:",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-05-23"},"Por importe de / To the value of:",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":5776.7961999999998}]
[]
[null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el / Expiring on:\")","v":""},null,null,{"$f":"IF(K59<>0,\"\",L19+90)","v":""},{"$f":"IF(K59<>0,\"\",\"Por importe de / To the value of:\")","v":""},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":""}]

{"sheet":"Factura Transportista C1 (N4)","index":41,"n_rows":43,"n_cols":8,"rows_kept":43,"cut":false,"hidden":true,"merged":[[27,2,27,5],[28,2,28,5],[29,2,29,5],[30,2,30,5],[42,2,42,3],[42,5,42,7],[31,2,31,5],[32,2,32,5],[33,2,33,5],[34,2,34,5],[39,5,39,7],[40,2,40,3],[40,5,40,7],[41,2,41,4],[41,5,41,7],[22,2,22,5],[23,2,23,5],[24,2,24,5],[25,2,25,5],[26,2,26,5]]}
[]
[]
[null,null,null,null,"TRANSPORTES USA S.L."]
[null,null,null,null,"Dirección"]
[null,null,null,null,"C.P. Localidad, Spain"]
[null,null,null,null,"Teléfono/Fax:"]
[null,null,null,null,"CIF:"]
[]
[]
[null,null,"FACTURA / INVOICE.:","M13-00871","REF.:",null,"FECHA / DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C11-24","v":"2013-04-14"}]
[]
[null,null,"To:"]
[null,null,"Buena Visión S.A.,     ","  CIF: ,          Dirección,",null,null,"      C.P.,    Localidad,","Spain"]
[]
[null,null,"Envío / Shipment:"]
[null,null,"Destinatario / Consignee: Mercancía / Cargo:"]
[null,null,"Bultos / Packages:"]
[null,null,"Peso / Weight:"]
[null,null,"Dimensiones / Dimensions:"]
[null,null,"Recogida / Collection:",null,null,null,"FECHA/DATE:",{"$f":"H10","v":"2013-04-14"}]
[null,null,"Entrega / Delivery:",null,null,null,"FECHA/DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"}]
[]
[]
[null,null,"DESCRIPCION / DESCRIPTION",null,null,null,"NO SUJETO A IVA /\nNO SUBJECT TO VAT","SUJETO A IVA /\nSUBJECT TO VAT"]
[]
[]
[]
[null,null,"Servicio Transporte Mercancía (Compra 1)",null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!I11","v":298}]
[]
[null,null,"Seguro Transporte Mercancía (Compra 1)",null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!J11","v":60}]
[]
[]
[null,null,"BASE IMPONIBLE / TAXABLE BASE:",null,null,null,{"$f":"SUM(G26:G32)","v":60},{"$f":"SUM(H26:H32)","v":298}]
[null,null,"IVA / VAT (21%):",null,null,null,null,{"$f":"H33*21%","v":62.58}]
[null,null,"TOTAL (EUR):",null,null,null,null,{"$f":"G33+H33+H34","v":420.58}]
[]
[]
[null,null,"Con vencimientos el / Expiring on:",{"$f":"H10+30","v":"2013-05-14"},null,null,"Por importe de / To the value of:",{"$f":"H35","v":420.58}]
[]
[null,null,"Servicio / Service:",null,null,"BANK:"]
[null,null,"Tiempo de tránsito / Transit time (days):",null,null,"ACCOUNT Nº:\nIBAN:               ES78 2100 4145 91 2200077652\nNo incluido/Not included:                                                                                     SWIFT:            CAIXESBBXXX"]
[null,null,null,null,null,"IBAN:"]
[null,null,"No incluido / Not included:",null,null,"SWIFT:"]

{"sheet":"Liquidación Aranceles C1 (N4)","index":42,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":true,"merged":[[25,1,26,2],[22,1,24,2]]}
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[]
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[null,"Liquidación Documento Único Administrativo (DUA)"]
[]
[]
[null,"Cargo en Cuenta Corriente a favor de la Agencia Tributaria"]
[]
[null,"Fecha Valor:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C11-2","v":"2013-05-06"}]
[]
[null,{"$f":"'Factura Compra 1 (N4)'!N58","v":"Arancel ="},{"$f":"'Factura Compra 1 (N4)'!O58","v":127.08951640000001}]
[null,{"$f":"'Factura Compra 1 (N4)'!N59","v":"Derecho adicional ="},{"$f":"'Factura Compra 1 (N4)'!O59","v":866.51942999999994}]
[null,{"$f":"'Factura Compra 1 (N4)'!N60","v":"IVA (21%) ="},{"$f":"'Factura Compra 1 (N4)'!O60","v":1421.785080744}]
[null,{"$f":"'Factura Compra 1 (N4)'!N61","v":"Total a pagar = "},{"$f":"'Factura Compra 1 (N4)'!O61","v":2415.3940271439997}]

{"sheet":"Factura Venta 1 (N4)","index":43,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[3,3,3,6],[4,3,4,6],[52,2,52,6],[60,2,60,6],[61,2,61,6],[46,4,46,5],[55,2,55,3],[8,3,8,6]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS MADRILEÑAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"}]
[null,null,null,null,null,"Número Factura:","2013-531"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!E12","v":610},null,"Monturas de gafas de metal común",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!F12","v":14},{"$f":"C28*F28","v":8540}]
[]
[null,null,1,null,"Servicio de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!I12","v":389}]
[]
[null,null,1,null,"Seguro de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!J12","v":78}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!G12","v":0.09},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G28","v":768.6}]
[null,null,"Descuento por\nPronto Pago:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!H12","v":0.04},"sobre el importe neto de la mercancía",null,{"$f":"D45*(G28-G44)","v":310.85599999999999}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":7927.5439999999999}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H5","v":0.21},"El seguro de transporte de la mercancía está exento de IVA",null,{"$f":"D47*(G46-G32)","v":1648.4042399999998}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":9575.9482399999997}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-05-26"},"por importe de",{"$f":"G48","v":9575.9482399999997}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (N4)","index":44,"n_rows":71,"n_cols":15,"rows_kept":71,"cut":false,"hidden":true,"merged":[[36,4,36,9],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[19,3,19,8],[19,10,19,11],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[58,8,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[52,4,52,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Star Mounts Company"]
[null,null,null,null,null,null,null,null,"Direction, USA"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Name:","Buena Visión S.A.",null,null,null,null,null,null,"Invoice No."]
[null,null,"Direction:","Spain",null,null,null,null,null,null,"A-003468"]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Date:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Quantity","Item","Description",null,null,null,null,null,"Unit Price","Extended Price"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!E13","v":675},null,"Monturas de gafas de metal común / Mounts of glasses of common metal\n(TARIC 9003.19.00.10)",null,null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!F13","v":10.5},{"$f":"C39*K39","v":7087.5}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7087.5}]
[]
[]
[]
[]
[null,null,null,null,"Customer Bank:",null,null,null,null,"Discount",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!G13","v":0.03},{"$f":"K58*L53","v":212.625},null,"Arancel =",{"$f":"L62*2.2%","v":148.22230500000001}]
[null,null,null,null,null,null,null,null,"Cash Discount",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!H13","v":0.02},{"$f":"K59*(L53-L58)","v":137.4975},null,"Derecho adicional =",{"$f":"L62*15%","v":1010.6066249999999}]
[null,null,null,3,"IBAN:",null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":6737.3774999999996},null,"IVA (21%) =",{"$f":"(L62+O58+O59)*21%","v":1658.2033503}]
[null,null,null,null,null,null,null,null,null,"Total Tax",null,{"$f":"K61*L60","v":0},null,"Total a pagar = ",{"$f":"O58+O59+O60","v":2817.0322802999999}]
[null,null,null,null,"SWITF:",null,null,null,null,"TOTAL DOCUMENT",null,{"$f":"L60+L61","v":6737.3774999999996}]
[]
[]
[]
[]
[null,null,null,"Observations:\n"]
[]
[null,null,null,null,"Con vencimientos el / Expiring on:",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-06-02"},"Por importe de / To the value of:",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":6737.3774999999996}]
[]
[null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el / Expiring on:\")","v":""},null,null,{"$f":"IF(K59<>0,\"\",L19+90)","v":""},{"$f":"IF(K59<>0,\"\",\"Por importe de / To the value of:\")","v":""},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":""}]

{"sheet":"Factura Transportista C2 (N4)","index":45,"n_rows":43,"n_cols":8,"rows_kept":43,"cut":false,"hidden":true,"merged":[[41,2,41,4],[40,5,40,7],[41,5,41,7],[42,5,42,7],[40,2,40,3],[42,2,42,3],[29,2,29,5],[25,2,25,5],[22,2,22,5],[23,2,23,5],[39,5,39,7],[31,2,31,5],[32,2,32,5],[33,2,33,5],[34,2,34,5],[24,2,24,5],[27,2,27,5],[28,2,28,5],[30,2,30,5]]}
[]
[]
[null,null,null,null,"TRANSPORTES USA S.L."]
[null,null,null,null,"Dirección"]
[null,null,null,null,"C.P. Localidad, Spain"]
[null,null,null,null,"Teléfono/Fax:"]
[null,null,null,null,"CIF:"]
[]
[]
[null,null,"FACTURA / INVOICE.:","M13-01032","REF.:",null,"FECHA / DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13-24","v":"2013-04-24"}]
[]
[null,null,"To:"]
[null,null,"Buena Visión S.A.,     ","  CIF: ,          Dirección,",null,null,"      C.P.,    Localidad,","Spain"]
[]
[null,null,"Envío / Shipment:"]
[null,null,"Destinatario / Consignee: Mercancía / Cargo:"]
[null,null,"Bultos / Packages:"]
[null,null,"Peso / Weight:"]
[null,null,"Dimensiones / Dimensions:"]
[null,null,"Recogida / Collection:",null,null,null,"FECHA/DATE:",{"$f":"H10","v":"2013-04-24"}]
[null,null,"Entrega / Delivery:",null,null,null,"FECHA/DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"}]
[]
[]
[null,null,"DESCRIPCION / DESCRIPTION",null,null,null,"NO SUJETO A IVA /\nNO SUBJECT TO VAT","SUJETO A IVA /\nSUBJECT TO VAT"]
[]
[]
[]
[null,null,"Servicio Transporte Mercancía (Compra 2)",null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!I13","v":344}]
[]
[null,null,"Seguro Transporte Mercancía (Compra 2)",null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!J13","v":69}]
[]
[]
[null,null,"BASE IMPONIBLE / TAXABLE BASE:",null,null,null,{"$f":"SUM(G26:G32)","v":69},{"$f":"SUM(H26:H32)","v":344}]
[null,null,"IVA / VAT (21%):",null,null,null,null,{"$f":"H33*21%","v":72.239999999999995}]
[null,null,"TOTAL (EUR):",null,null,null,null,{"$f":"G33+H33+H34","v":485.24}]
[]
[]
[null,null,"Con vencimientos el / Expiring on:",{"$f":"H10+30","v":"2013-05-24"},null,null,"Por importe de / To the value of:",{"$f":"H35","v":485.24}]
[]
[null,null,"Servicio / Service:",null,null,"BANK:"]
[null,null,"Tiempo de tránsito / Transit time (days):",null,null,"ACCOUNT Nº:\nIBAN:               ES78 2100 4145 91 2200077652\nNo incluido/Not included:                                                                                     SWIFT:            CAIXESBBXXX"]
[null,null,null,null,null,"IBAN:"]
[null,null,"No incluido / Not included:",null,null,"SWIFT:"]

{"sheet":"Liquidación Aranceles C2 (N4)","index":46,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":true,"merged":[[22,1,24,2],[25,1,26,2]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Liquidación Documento Único Administrativo (DUA)"]
[]
[]
[null,"Cargo en Cuenta Corriente a favor de la Agencia Tributaria"]
[]
[null,"Fecha Valor:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13-2","v":"2013-05-16"}]
[]
[null,{"$f":"'Factura Compra 1 (N4)'!N58","v":"Arancel ="},{"$f":"'Factura Compra 2 (N4)'!O58","v":148.22230500000001}]
[null,{"$f":"'Factura Compra 1 (N4)'!N59","v":"Derecho adicional ="},{"$f":"'Factura Compra 2 (N4)'!O59","v":1010.6066249999999}]
[null,{"$f":"'Factura Compra 1 (N4)'!N60","v":"IVA (21%) ="},{"$f":"'Factura Compra 2 (N4)'!O60","v":1658.2033503}]
[null,{"$f":"'Factura Compra 1 (N4)'!N61","v":"Total a pagar = "},{"$f":"'Factura Compra 2 (N4)'!O61","v":2817.0322802999999}]

{"sheet":"Factura Compra 3 (N4)","index":47,"n_rows":71,"n_cols":15,"rows_kept":71,"cut":false,"hidden":true,"merged":[[36,4,36,9],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[19,3,19,8],[19,10,19,11],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[58,8,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[52,4,52,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Star Mounts Company"]
[null,null,null,null,null,null,null,null,"Direction, USA"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Name:","Buena Visión S.A.",null,null,null,null,null,null,"Invoice No."]
[null,null,"Direction:","Spain",null,null,null,null,null,null,"A-003604"]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Date:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Quantity","Item","Description",null,null,null,null,null,"Unit Price","Extended Price"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!E14","v":840},null,"Monturas de gafas de metal común / Mounts of glasses of common metal\n(TARIC 9003.19.00.10)",null,null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!F14","v":10.199999999999999},{"$f":"C39*K39","v":8568}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":8568}]
[]
[]
[]
[]
[null,null,null,null,"Customer Bank:",null,null,null,null,"Discount",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!G14","v":0.01},{"$f":"K58*L53","v":85.68},null,"Arancel =",{"$f":"L62*2.2%","v":186.61104}]
[null,null,null,null,null,null,null,null,"Cash Discount",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!H14","v":0},{"$f":"K59*(L53-L58)","v":0},null,"Derecho adicional =",{"$f":"L62*15%","v":1272.348}]
[null,null,null,3,"IBAN:",null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":8482.32},null,"IVA (21%) =",{"$f":"(L62+O58+O59)*21%","v":2087.6685983999996}]
[null,null,null,null,null,null,null,null,null,"Total Tax",null,{"$f":"K61*L60","v":0},null,"Total a pagar = ",{"$f":"O58+O59+O60","v":3546.6276383999993}]
[null,null,null,null,"SWITF:",null,null,null,null,"TOTAL DOCUMENT",null,{"$f":"L60+L61","v":8482.32}]
[]
[]
[]
[]
[null,null,null,"Observations:\n"]
[]
[null,null,null,null,"Con vencimientos el / Expiring on:",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-07-05"},"Por importe de / To the value of:",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":3392.9279999999999}]
[]
[null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el / Expiring on:\")","v":"Con vencimientos el / Expiring on:"},null,null,{"$f":"IF(K59<>0,\"\",L19+90)","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de / To the value of:\")","v":"Por importe de / To the value of:"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":5089.3919999999998}]

{"sheet":"Factura Transportista C3 (N4)","index":48,"n_rows":43,"n_cols":8,"rows_kept":43,"cut":false,"hidden":true,"merged":[[27,2,27,5],[28,2,28,5],[29,2,29,5],[42,2,42,3],[42,5,42,7],[31,2,31,5],[32,2,32,5],[33,2,33,5],[34,2,34,5],[39,5,39,7],[40,2,40,3],[40,5,40,7],[41,2,41,4],[41,5,41,7],[22,2,22,5],[23,2,23,5],[24,2,24,5],[25,2,25,5],[26,2,26,5]]}
[]
[]
[null,null,null,null,"TRANSPORTES USA S.L."]
[null,null,null,null,"Dirección"]
[null,null,null,null,"C.P. Localidad, Spain"]
[null,null,null,null,"Teléfono/Fax:"]
[null,null,null,null,"CIF:"]
[]
[]
[null,null,"FACTURA / INVOICE.:","M13-01107","REF.:",null,"FECHA / DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14-24","v":"2013-04-27"}]
[]
[null,null,"To:"]
[null,null,"Buena Visión S.A.,     ","  CIF: ,          Dirección,",null,null,"      C.P.,    Localidad,","Spain"]
[]
[null,null,"Envío / Shipment:"]
[null,null,"Destinatario / Consignee: Mercancía / Cargo:"]
[null,null,"Bultos / Packages:"]
[null,null,"Peso / Weight:"]
[null,null,"Dimensiones / Dimensions:"]
[null,null,"Recogida / Collection:",null,null,null,"FECHA/DATE:",{"$f":"H10","v":"2013-04-27"}]
[null,null,"Entrega / Delivery:",null,null,null,"FECHA/DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"}]
[]
[]
[null,null,"DESCRIPCION / DESCRIPTION",null,null,null,"NO SUJETO A IVA /\nNO SUBJECT TO VAT","SUJETO A IVA /\nSUBJECT TO VAT"]
[]
[]
[]
[null,null,"Servicio Transporte Mercancía (Compra 3)",null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!I14","v":425}]
[]
[null,null,"Seguro Transporte Mercancía (Compra 3)",null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!J14","v":85}]
[]
[]
[null,null,"BASE IMPONIBLE / TAXABLE BASE:",null,null,null,{"$f":"SUM(G26:G32)","v":85},{"$f":"SUM(H26:H32)","v":425}]
[null,null,"IVA / VAT (21%):",null,null,null,null,{"$f":"H33*21%","v":89.25}]
[null,null,"TOTAL (EUR):",null,null,null,null,{"$f":"G33+H33+H34","v":599.25}]
[]
[]
[null,null,"Con vencimientos el / Expiring on:",{"$f":"H10+30","v":"2013-05-27"},null,null,"Por importe de / To the value of:",{"$f":"H35","v":599.25}]
[]
[null,null,"Servicio / Service:",null,null,"BANK:"]
[null,null,"Tiempo de tránsito / Transit time (days):",null,null,"ACCOUNT Nº:\nIBAN:               ES78 2100 4145 91 2200077652\nNo incluido/Not included:                                                                                     SWIFT:            CAIXESBBXXX"]
[null,null,null,null,null,"IBAN:"]
[null,null,"No incluido / Not included:",null,null,"SWIFT:"]

{"sheet":"Liquidación Aranceles C3 (N4)","index":49,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":true,"merged":[[22,1,24,2],[25,1,26,2]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Liquidación Documento Único Administrativo (DUA)"]
[]
[]
[null,"Cargo en Cuenta Corriente a favor de la Agencia Tributaria"]
[]
[null,"Fecha Valor:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14-2","v":"2013-05-19"}]
[]
[null,{"$f":"'Factura Compra 1 (N4)'!N58","v":"Arancel ="},{"$f":"'Factura Compra 3 (N4)'!O58","v":186.61104}]
[null,{"$f":"'Factura Compra 1 (N4)'!N59","v":"Derecho adicional ="},{"$f":"'Factura Compra 3 (N4)'!O59","v":1272.348}]
[null,{"$f":"'Factura Compra 1 (N4)'!N60","v":"IVA (21%) ="},{"$f":"'Factura Compra 3 (N4)'!O60","v":2087.6685983999996}]
[null,{"$f":"'Factura Compra 1 (N4)'!N61","v":"Total a pagar = "},{"$f":"'Factura Compra 3 (N4)'!O61","v":3546.6276383999993}]

{"sheet":"Factura Venta 2 (N4)","index":50,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!E15","v":1325},null,"Monturas de gafas de metal común",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!F15","v":14},{"$f":"C28*F28","v":18550}]
[]
[null,null,1,null,"Servicio de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!I15","v":835}]
[]
[null,null,1,null,"Seguro de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!J15","v":167}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!G15","v":0.1},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G28","v":1855}]
[null,null,"Descuento por\nPronto Pago:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!H15","v":0.03},"sobre el importe neto de la mercancía",null,{"$f":"D45*(G28-G44)","v":500.84999999999997}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":17196.150000000001}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H5","v":0.21},"El seguro de transporte de la mercancía está exento de IVA",null,{"$f":"D47*(G46-G32)","v":3576.1215000000002}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":20772.271500000003}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-06-11"},"por importe de",{"$f":"G48","v":20772.271500000003}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Mercaderías Nivel 5","index":51,"n_rows":20,"n_cols":16,"rows_kept":20,"cut":false,"hidden":true,"merged":[[0,15,0,16],[19,7,19,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16],[13,7,13,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 1"]
[null,null,null,null,null,null,null,"OPERACIONES COMERCIALES (MERCADERÍAS) — NIVEL 5"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos (facturas) que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón de Documentos Nivel 5."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 5."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 5."]

{"sheet":"Enunciado Supuesto (N5)","index":52,"n_rows":44,"n_cols":20,"rows_kept":44,"cut":false,"hidden":true,"merged":[[30,19,30,20],[29,17,29,18],[29,19,29,20],[30,2,30,4],[30,5,30,6],[30,7,30,8],[30,9,30,10],[30,11,30,12],[30,13,30,14],[30,15,30,16],[30,17,30,18],[29,13,29,14],[29,15,29,16],[29,2,29,4],[29,5,29,6],[29,7,29,8],[28,2,28,4],[28,5,28,6],[28,7,28,8],[28,9,28,10],[28,11,28,12],[29,9,29,10],[29,11,29,12],[27,13,27,14],[27,15,27,16],[27,17,27,18],[27,19,27,20],[28,15,28,16],[28,17,28,18],[28,19,28,20],[28,13,28,14],[27,2,27,4],[27,5,27,6],[27,7,27,8],[27,9,27,10],[27,11,27,12],[25,17,25,18],[25,19,25,20],[26,2,26,4],[26,5,26,6],[26,7,26,8],[26,9,26,10],[26,11,26,12],[26,13,26,14],[26,15,26,16],[26,17,26,18],[26,19,26,20],[2,15,2,16],[25,2,25,4],[25,5,25,6],[25,7,25,8],[25,9,25,10],[25,11,25,12],[25,13,25,14],[25,15,25,16]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!E4","v":490},null,"monturas de gafas"]
[null,null,"de metal común valoradas en ",null,null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!E6","v":6370},", clasificadas en la partida TARIC 9003.19.00.10."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados a un único proveedor estadounidense"]
[null,null,"denominado Star Mounts Company. Dichos productos tienen unos derechos de arancel aplicables del 2,20 %,"]
[null,null,"además de la existencia sobre las importaciones de un derecho adicional para los Estados Unidos del 15 %. El "]
[null,null,"IVA soportado de este producto está fijado en el 21 %."]
[]
[null,null,"Las actividades vinculadas al proceso de importación de estos productos son realizadas íntegramente por una"]
[null,null,"empresa española especializada en transportes internacionales denominada Transportes USA S.L. En concreto,"]
[null,null,"esta empresa transportista se encarga de prestarnos el servicio de transporte desde el almacén del proveedor"]
[null,null,"hasta nuestro almacén con el correspondiente aseguramiento de la mercancía. Asimismo, dicha empresa se"]
[null,null,"encarga de realizar los trámites aduaneros correspondientes, haciéndonos llegar el llamado Documento Único"]
[null,null,"Aduanero (DUA) para su liquidación o pago en las entidades financieras autorizadas a este respecto. En concreto,"]
[null,null,"la correspondiente liquidación del DUA se efectúa antes de retirar las mercancías del depósito aduanero."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido de este producto está establecido en el 21 %. El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por una empresa transportista denominada"]
[null,null,"Transcargo Levante S.L."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,"Fecha",null,null,"Operación",null,"Unidades",null,"Precio bruto",null,"Descuento comercial",null,"Descuento por pronto pago",null,"Transporte",null,"Seguro mercancía (Exento\nde IVA)",null,"Aranceles de Aduanas"]
[null,null,{"$f":"'Resumen Operaciones '!C11","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D11","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E11","v":590},null,{"$f":"'Resumen Operaciones '!F11","v":10.3},null,{"$f":"'Resumen Operaciones '!G11","v":0.02},null,{"$f":"'Resumen Operaciones '!H11","v":0.03},null,{"$f":"'Resumen Operaciones '!I11","v":298},null,{"$f":"'Resumen Operaciones '!J11","v":60},null,{"$f":"'Liquidación Aranceles C1 (N5)'!C30+'Liquidación Aranceles C1 (N5)'!C31","v":993.60894639999992}]
[null,null,{"$f":"'Resumen Operaciones '!C12","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D12","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E12","v":610},null,{"$f":"'Resumen Operaciones '!F12","v":14},null,{"$f":"'Resumen Operaciones '!G12","v":0.09},null,{"$f":"'Resumen Operaciones '!H12","v":0.04},null,{"$f":"'Resumen Operaciones '!I12","v":389},null,{"$f":"'Resumen Operaciones '!J12","v":78},null,{"$f":"'Resumen Operaciones '!K12","v":0}]
[null,null,{"$f":"'Resumen Operaciones '!C13","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D13","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E13","v":675},null,{"$f":"'Resumen Operaciones '!F13","v":10.5},null,{"$f":"'Resumen Operaciones '!G13","v":0.03},null,{"$f":"'Resumen Operaciones '!H13","v":0.02},null,{"$f":"'Resumen Operaciones '!I13","v":344},null,{"$f":"'Resumen Operaciones '!J13","v":69},null,{"$f":"'Liquidación Aranceles C2 (N5)'!C30+'Liquidación Aranceles C2 (N5)'!C31","v":1158.8289299999999}]
[null,null,{"$f":"'Resumen Operaciones '!C14","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D14","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E14","v":840},null,{"$f":"'Resumen Operaciones '!F14","v":10.199999999999999},null,{"$f":"'Resumen Operaciones '!G14","v":0.01},null,{"$f":"'Resumen Operaciones '!H14","v":0},null,{"$f":"'Resumen Operaciones '!I14","v":425},null,{"$f":"'Resumen Operaciones '!J14","v":85},null,{"$f":"'Liquidación Aranceles C3 (N5)'!C30+'Liquidación Aranceles C3 (N5)'!C31","v":1458.95904}]
[null,null,{"$f":"'Resumen Operaciones '!C15","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D15","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E15","v":1325},null,{"$f":"'Resumen Operaciones '!F15","v":14},null,{"$f":"'Resumen Operaciones '!G15","v":0.1},null,{"$f":"'Resumen Operaciones '!H15","v":0.03},null,{"$f":"'Resumen Operaciones '!I15","v":835},null,{"$f":"'Resumen Operaciones '!J15","v":167},null,{"$f":"'Resumen Operaciones '!K15","v":0}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Confeccione la ficha de almacén según los criterios siguientes:"]
[null,null,null,null,"a.- Criterio de valoración de las salidas por FIFO (First In First Out)."]
[null,null,null,null,"b.- Criterio de valoración de las salidas por PMP (Precio Medio Ponderado)."]
[]
[null,null,null,"2.- Calcule el resultado de las ventas de mercaderías del mes de mayo por el criterio de valoración PMP. "]
[]
[null,null,null,"3.- Contabilice las operaciones anteriores siguiendo el procedimiento de desdoblamiento en compras y"]
[null,null,null,null,"ventas."]

{"sheet":"Ficha Almacén y Rdo. (N5)","index":53,"n_rows":62,"n_cols":13,"rows_kept":62,"cut":false,"hidden":true,"merged":[[53,2,57,2],[53,3,57,3],[61,2,61,4],[44,6,47,6],[48,2,52,2],[48,3,52,3],[48,4,52,4],[48,5,52,5],[48,6,52,6],[44,5,47,5],[41,2,43,2],[41,3,43,3],[44,2,47,2],[44,3,47,3],[44,4,47,4],[35,7,35,9],[35,10,35,12],[38,2,40,2],[38,3,40,3],[38,4,40,4],[38,5,40,5],[38,6,40,6],[35,4,35,6],[28,2,30,2],[28,3,30,3],[28,4,30,4],[28,5,30,5],[28,6,30,6],[21,2,23,2],[21,3,23,3],[21,4,23,4],[21,5,23,5],[21,6,23,6],[25,2,27,2],[25,3,27,3],[25,4,27,4],[25,5,27,5],[25,6,27,6],[18,10,18,12],[3,2,3,3],[4,2,4,3],[5,2,5,3],[18,4,18,6],[18,7,18,9]]}
[]
[]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades ="]
[null,null,"Precio unitario ="]
[null,null,"Total Saldo ="]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Descuento por pronto pago","Transporte","Seguro mercancía","Aranceles de Aduanas"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3"]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"},"Venta 2"]
[]
[null,null,"Almacén mes de mayo (PMP):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial"]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1"]
[]
[]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1"]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2"]
[]
[]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3"]
[]
[]
[null,null,{"$f":"+'Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"},"Venta 2"]
[]
[null,null,"Almacén mes de mayo (FIFO):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial"]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C11","v":"2013-05-08"},"Compra 1"]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C12","v":"2013-05-11"},"Venta 1"]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C13","v":"2013-05-18"},"Compra 2"]
[]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"},"Compra 3"]
[]
[]
[]
[]
[null,null,{"$f":"'Ficha Almacén y Rdo. (N4)'!C15","v":"2013-05-27"},"Venta 2"]
[]
[]
[]
[]
[]
[null,null,null,"Resultado de las ventas de mercaderías del mes de mayo por el criterio de valoración FIFO "]
[]
[null,null,"Ventas netas - Coste de ventas  =",null,null,null,null,"="]

{"sheet":"Sol. Ficha Almacén y Rdo. (N5)","index":54,"n_rows":62,"n_cols":13,"rows_kept":62,"cut":false,"hidden":true,"merged":[[53,2,57,2],[53,3,57,3],[61,2,61,4],[44,6,47,6],[48,2,52,2],[48,3,52,3],[48,4,52,4],[48,5,52,5],[48,6,52,6],[44,5,47,5],[41,2,43,2],[41,3,43,3],[44,2,47,2],[44,3,47,3],[44,4,47,4],[35,7,35,9],[35,10,35,12],[38,2,40,2],[38,3,40,3],[38,4,40,4],[38,5,40,5],[38,6,40,6],[35,4,35,6],[28,2,30,2],[28,3,30,3],[28,4,30,4],[28,5,30,5],[28,6,30,6],[21,2,23,2],[21,3,23,3],[21,4,23,4],[21,5,23,5],[21,6,23,6],[25,2,27,2],[25,3,27,3],[25,4,27,4],[25,5,27,5],[25,6,27,6],[18,10,18,12],[3,2,3,3],[4,2,4,3],[5,2,5,3],[18,4,18,6],[18,7,18,9]]}
[]
[]
[null,null,"Existencias iniciales de mayo:"]
[null,null,"Unidades =",null,{"$f":"'Resumen Operaciones '!E4","v":490}]
[null,null,"Precio unitario =",null,{"$f":"'Resumen Operaciones '!E5","v":13}]
[null,null,"Total Saldo =",null,{"$f":"'Resumen Operaciones '!E6","v":6370}]
[]
[null,null,"Resumen operaciones mes de mayo:"]
[]
[null,null,"Fecha","Operación","Unidades","Precio bruto","Descuento comercial","Descuento por pronto pago","Transporte","Seguro mercancía","Aranceles de Aduanas"]
[null,null,{"$f":"'Resumen Operaciones '!C11","v":"2013-05-08"},{"$f":"'Resumen Operaciones '!D11","v":"Compra 1"},{"$f":"'Resumen Operaciones '!E11","v":590},{"$f":"'Resumen Operaciones '!F11","v":10.3},{"$f":"'Resumen Operaciones '!G11","v":0.02},{"$f":"'Resumen Operaciones '!H11","v":0.03},{"$f":"'Resumen Operaciones '!I11","v":298},{"$f":"'Resumen Operaciones '!J11","v":60},{"$f":"'Enunciado Supuesto (N5)'!T27","v":993.60894639999992}]
[null,null,{"$f":"'Resumen Operaciones '!C12","v":"2013-05-11"},{"$f":"'Resumen Operaciones '!D12","v":"Venta 1"},{"$f":"'Resumen Operaciones '!E12","v":610},{"$f":"'Resumen Operaciones '!F12","v":14},{"$f":"'Resumen Operaciones '!G12","v":0.09},{"$f":"'Resumen Operaciones '!H12","v":0.04},{"$f":"'Resumen Operaciones '!I12","v":389},{"$f":"'Resumen Operaciones '!J12","v":78},{"$f":"'Resumen Operaciones '!K12","v":0}]
[null,null,{"$f":"'Resumen Operaciones '!C13","v":"2013-05-18"},{"$f":"'Resumen Operaciones '!D13","v":"Compra 2"},{"$f":"'Resumen Operaciones '!E13","v":675},{"$f":"'Resumen Operaciones '!F13","v":10.5},{"$f":"'Resumen Operaciones '!G13","v":0.03},{"$f":"'Resumen Operaciones '!H13","v":0.02},{"$f":"'Resumen Operaciones '!I13","v":344},{"$f":"'Resumen Operaciones '!J13","v":69},{"$f":"'Enunciado Supuesto (N5)'!T29","v":1158.8289299999999}]
[null,null,{"$f":"'Resumen Operaciones '!C14","v":"2013-05-21"},{"$f":"'Resumen Operaciones '!D14","v":"Compra 3"},{"$f":"'Resumen Operaciones '!E14","v":840},{"$f":"'Resumen Operaciones '!F14","v":10.199999999999999},{"$f":"'Resumen Operaciones '!G14","v":0.01},{"$f":"'Resumen Operaciones '!H14","v":0},{"$f":"'Resumen Operaciones '!I14","v":425},{"$f":"'Resumen Operaciones '!J14","v":85},{"$f":"'Enunciado Supuesto (N5)'!T30","v":1458.95904}]
[null,null,{"$f":"'Resumen Operaciones '!C15","v":"2013-05-27"},{"$f":"'Resumen Operaciones '!D15","v":"Venta 2"},{"$f":"'Resumen Operaciones '!E15","v":1325},{"$f":"'Resumen Operaciones '!F15","v":14},{"$f":"'Resumen Operaciones '!G15","v":0.1},{"$f":"'Resumen Operaciones '!H15","v":0.03},{"$f":"'Resumen Operaciones '!I15","v":835},{"$f":"'Resumen Operaciones '!J15","v":167},{"$f":"'Resumen Operaciones '!K15","v":0}]
[]
[null,null,"Almacén mes de mayo (PMP):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial",null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E4)","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E5)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K21*L21)","v":6370}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N5)'!C11","v":"2013-05-08"},"Compra 1",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E11)","v":590},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G22/E22)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E11*'Sol. Ficha Almacén y Rdo. (N5)'!F11*(1-'Sol. Ficha Almacén y Rdo. (N5)'!G11)*(1-H11)+'Sol. Ficha Almacén y Rdo. (N5)'!I11+'Sol. Ficha Almacén y Rdo. (N5)'!J11+'Sol. Ficha Almacén y Rdo. (N5)'!K11)","v":7128.4051463999995},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K21)","v":490},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M21)","v":6370}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E22)","v":590},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",G22)","v":7128.4051463999995}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K22+K23)","v":1080},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M24/K24)","v":12.498523283703705},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M22+M23)","v":13498.4051464}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N5)'!C12","v":"2013-05-11"},"Venta 1",null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E12)","v":610},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L24)","v":12.498523283703705},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H25*I25)","v":7624.0992030592597},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K24-H25)","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L24)","v":12.498523283703705},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M24-J25)","v":5874.3059433407407}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N5)'!C13","v":"2013-05-18"},"Compra 2",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E13)","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G26/E26)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E13*'Sol. Ficha Almacén y Rdo. (N5)'!F13*(1-'Sol. Ficha Almacén y Rdo. (N5)'!G13)*(1-H13)+'Sol. Ficha Almacén y Rdo. (N5)'!I13+'Sol. Ficha Almacén y Rdo. (N5)'!J13+'Sol. Ficha Almacén y Rdo. (N5)'!K13)","v":8309.2064300000002},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K25)","v":470},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M25)","v":5874.3059433407407}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E26)","v":675},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",G26)","v":8309.2064300000002}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K26+K27)","v":1145},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M28/K28)","v":12.387347050952613},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M26+M27)","v":14183.512373340742}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N5)'!C14","v":"2013-05-21"},"Compra 3",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E14)","v":840},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G29/E29)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E14*'Sol. Ficha Almacén y Rdo. (N5)'!F14*(1-'Sol. Ficha Almacén y Rdo. (N5)'!G14)*(1-H14)+'Sol. Ficha Almacén y Rdo. (N5)'!I14+'Sol. Ficha Almacén y Rdo. (N5)'!J14+'Sol. Ficha Almacén y Rdo. (N5)'!K14)","v":10451.279039999999},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K28)","v":1145},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M28)","v":14183.512373340742}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E29)","v":840},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",G29)","v":10451.279039999999}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K29+K30)","v":1985},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M31/K31)","v":12.410474263647728},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M29+M30)","v":24634.791413340739}]
[null,null,{"$f":"+'Sol. Ficha Almacén y Rdo. (N5)'!C15","v":"2013-05-27"},"Venta 2",null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E15)","v":1325},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L31)","v":12.410474263647728},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H32*I32)","v":16443.87839933324},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K31-H32)","v":660},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L31)","v":12.410474263647728},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M31-J32)","v":8190.9130140074994}]
[]
[null,null,"Almacén mes de mayo (FIFO):"]
[]
[null,null,null,null,"Entradas",null,null,"Salidas",null,null,"Saldos"]
[null,null,"Fecha","Operación","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor","Unidades","Precio unitario","Valor"]
[null,null,"2013-05-01","Saldo inicial",null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E4)","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E5)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K38*L38)","v":6370}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C11","v":"2013-05-08"},"Compra 1",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E11)","v":590},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G39/E39)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E11*'Sol. Ficha Almacén y Rdo. (N5)'!F11*(1-'Sol. Ficha Almacén y Rdo. (N5)'!G11)*(1-H11)+'Sol. Ficha Almacén y Rdo. (N5)'!I11+'Sol. Ficha Almacén y Rdo. (N5)'!J11+'Sol. Ficha Almacén y Rdo. (N5)'!K11)","v":7128.4051463999995},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K38)","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L38)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M38)","v":6370}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E39)","v":590},{"$f":"IF('Portada Libro'!M4=\"\",\"\",F39)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G39)","v":7128.4051463999995}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K39+K40)","v":1080},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M39+M40)","v":13498.4051464}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C12","v":"2013-05-11"},"Venta 1",null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",IF(H44>=K39,K39,H44))","v":490},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L39)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H42*I42)","v":6370},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K39-H42)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L39)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K42*L42)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",H44-H42)","v":120},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L40)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",H43*I43)","v":1449.8451145220338},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K40-H43)","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L40)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K43*L43)","v":5678.5600318779652}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E12)","v":610},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",J42+J43)","v":7819.8451145220333},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K42+K43)","v":470},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",M42+M43)","v":5678.5600318779652}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C13","v":"2013-05-18"},"Compra 2",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E13)","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G45/E45)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E13*'Sol. Ficha Almacén y Rdo. (N5)'!F13*(1-'Sol. Ficha Almacén y Rdo. (N5)'!G13)*(1-H13)+'Sol. Ficha Almacén y Rdo. (N5)'!I13+'Sol. Ficha Almacén y Rdo. (N5)'!J13+'Sol. Ficha Almacén y Rdo. (N5)'!K13)","v":8309.2064300000002},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K42)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L42)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M42)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K43)","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L43)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M43)","v":5678.5600318779652}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E45)","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",F45)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G45)","v":8309.2064300000002}]
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[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C14","v":"2013-05-21"},"Compra 3",{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E14)","v":840},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G49/E49)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E14*'Sol. Ficha Almacén y Rdo. (N5)'!F14*(1-'Sol. Ficha Almacén y Rdo. (N5)'!G14)*(1-H14)+'Sol. Ficha Almacén y Rdo. (N5)'!I14+'Sol. Ficha Almacén y Rdo. (N5)'!J14+'Sol. Ficha Almacén y Rdo. (N5)'!K14)","v":10451.279039999999},null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",K45)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L45)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",M45)","v":0}]
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[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",E49)","v":840},{"$f":"IF('Portada Libro'!M4=\"\",\"\",F49)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",G49)","v":10451.279039999999}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",SUM(K49:K52))","v":1985},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",SUM(M49:M52))","v":24439.045501877965}]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C15","v":"2013-05-27"},"Venta 2",null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",MIN(K49,H58))","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L49)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",IF(I54=\"\",\"\",H54*I54))","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K49-H54)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L49)","v":13},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K54*L54)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",MIN(K50,H58-H54))","v":470},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L50)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",IF(I55=\"\",\"\",H55*I55))","v":5678.5600318779652},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K50-H55)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L50)","v":12.082042621016948},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K55*L55)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",MIN(K51,H58-H54-H55))","v":675},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L51)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",IF(I56=\"\",\"\",H56*I56))","v":8309.2064300000002},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K51-H56)","v":0},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L51)","v":12.309935451851851},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K56*L56)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",MIN(K52,H58-H54-H55-H56))","v":180},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L52)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",IF(I57=\"\",\"\",H57*I57))","v":2239.5597942857139},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K52-H57)","v":660},{"$f":"IF('Portada Libro'!M4=\"\",\"\",L52)","v":12.441998857142856},{"$f":"IF('Portada Libro'!M4=\"\",\"\",K57*L57)","v":8211.7192457142846}]
[null,null,null,null,null,null,null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",'Sol. Ficha Almacén y Rdo. (N5)'!E15)","v":1325},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",SUM(J54:J57))","v":16227.32625616368},{"$f":"IF('Portada Libro'!M4=\"\",\"\",SUM(K54:K57))","v":660},null,{"$f":"IF('Portada Libro'!M4=\"\",\"\",SUM(M54:M57))","v":8211.7192457142846}]
[]
[null,null,null,"Resultado de las ventas de mercaderías del mes de mayo por el criterio de valoración PMP"]
[]
[null,null,"Ventas netas - Coste de ventas  =",null,null,{"$f":"'Factura Venta 1 (N5)'!G28-'Factura Venta 1 (N5)'!G44-'Factura Venta 1 (N5)'!G45+'Factura Venta 2 (N5)'!G28-'Factura Venta 2 (N5)'!G44-'Factura Venta 2 (N5)'!G45","v":23654.694000000003},{"$f":"-(G22+G26+G29+M21-M32)","v":-24067.977602392501},"=",{"$f":"F62+G62","v":-413.28360239249741}]

{"sheet":"Libro Diario (N5)","index":55,"n_rows":149,"n_cols":9,"rows_kept":149,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[]
[]
[null,null,null,null,null,null,null,null,"Star Mounts Company"]
[null,null,null,null,null,null,null,null,"Direction, USA"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Name:","Buena Visión S.A.",null,null,null,null,null,null,"Invoice No."]
[null,null,"Direction:","Spain",null,null,null,null,null,null,"A-002890"]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Date:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C11","v":"2013-05-08"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Quantity","Item","Description",null,null,null,null,null,"Unit Price","Extended Price"]
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[]
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[]
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[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":6077}]
[]
[]
[]
[]
[null,null,null,null,"Customer Bank:",null,null,null,null,"Discount",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!G11","v":0.02},{"$f":"K58*L53","v":121.54},null,"Arancel =",{"$f":"L62*2.2%","v":127.08951640000001}]
[null,null,null,null,null,null,null,null,"Cash Discount",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!H11","v":0.03},{"$f":"K59*(L53-L58)","v":178.66379999999998},null,"Derecho adicional =",{"$f":"L62*15%","v":866.51942999999994}]
[null,null,null,3,"IBAN:",null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":5776.7961999999998},null,"IVA (21%) =",{"$f":"(L62+O58+O59)*21%","v":1421.785080744}]
[null,null,null,null,null,null,null,null,null,"Total Tax",null,{"$f":"K61*L60","v":0},null,"Total a pagar = ",{"$f":"O58+O59+O60","v":2415.3940271439997}]
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[null,null,null,"Observations:\n"]
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[null,null,null,null,"TRANSPORTES USA S.L."]
[null,null,null,null,"Dirección"]
[null,null,null,null,"C.P. Localidad, Spain"]
[null,null,null,null,"Teléfono/Fax:"]
[null,null,null,null,"CIF:"]
[]
[]
[null,null,"FACTURA / INVOICE.:","M13-00871","REF.:",null,"FECHA / DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C11-24","v":"2013-04-14"}]
[]
[null,null,"To:"]
[null,null,"Buena Visión S.A.,     ","  CIF: ,          Dirección,",null,null,"      C.P.,    Localidad,","Spain"]
[]
[null,null,"Envío / Shipment:"]
[null,null,"Destinatario / Consignee: Mercancía / Cargo:"]
[null,null,"Bultos / Packages:"]
[null,null,"Peso / Weight:"]
[null,null,"Dimensiones / Dimensions:"]
[null,null,"Recogida / Collection:",null,null,null,"FECHA/DATE:",{"$f":"H10","v":"2013-04-14"}]
[null,null,"Entrega / Delivery:",null,null,null,"FECHA/DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C11","v":"2013-05-08"}]
[]
[]
[null,null,"DESCRIPCION / DESCRIPTION",null,null,null,"NO SUJETO A IVA /\nNO SUBJECT TO VAT","SUJETO A IVA /\nSUBJECT TO VAT"]
[]
[]
[]
[null,null,"Servicio Transporte Mercancía (Compra 1)",null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!I11","v":298}]
[]
[null,null,"Seguro Transporte Mercancía (Compra 1)",null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!J11","v":60}]
[]
[]
[null,null,"BASE IMPONIBLE / TAXABLE BASE:",null,null,null,{"$f":"SUM(G26:G32)","v":60},{"$f":"SUM(H26:H32)","v":298}]
[null,null,"IVA / VAT (21%):",null,null,null,null,{"$f":"H33*21%","v":62.58}]
[null,null,"TOTAL (EUR):",null,null,null,null,{"$f":"G33+H33+H34","v":420.58}]
[]
[]
[null,null,"Con vencimientos el / Expiring on:",{"$f":"H10+30","v":"2013-05-14"},null,null,"Por importe de / To the value of:",{"$f":"H35","v":420.58}]
[]
[null,null,"Servicio / Service:",null,null,"BANK:"]
[null,null,"Tiempo de tránsito / Transit time (days):",null,null,"ACCOUNT Nº:\nIBAN:               ES78 2100 4145 91 2200077652\nNo incluido/Not included:                                                                                     SWIFT:            CAIXESBBXXX"]
[null,null,null,null,null,"IBAN:"]
[null,null,"No incluido / Not included:",null,null,"SWIFT:"]

{"sheet":"Liquidación Aranceles C1 (N5)","index":59,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":true,"merged":[[22,1,24,2],[25,1,26,2]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Liquidación Documento Único Administrativo (DUA)"]
[]
[]
[null,"Cargo en Cuenta Corriente a favor de la Agencia Tributaria"]
[]
[null,"Fecha Valor:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C11-2","v":"2013-05-06"}]
[]
[null,{"$f":"'Factura Compra 1 (N5)'!N58","v":"Arancel ="},{"$f":"'Factura Compra 1 (N5)'!O58","v":127.08951640000001}]
[null,{"$f":"'Factura Compra 1 (N5)'!N59","v":"Derecho adicional ="},{"$f":"'Factura Compra 1 (N5)'!O59","v":866.51942999999994}]
[null,{"$f":"'Factura Compra 1 (N5)'!N60","v":"IVA (21%) ="},{"$f":"'Factura Compra 1 (N5)'!O60","v":1421.785080744}]
[null,{"$f":"'Factura Compra 1 (N5)'!N61","v":"Total a pagar = "},{"$f":"'Factura Compra 1 (N5)'!O61","v":2415.3940271439997}]

{"sheet":"Factura Venta 1 (N5)","index":60,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS MADRILEÑAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C12","v":"2013-05-11"}]
[null,null,null,null,null,"Número Factura:","2013-531"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!E12","v":610},null,"Monturas de gafas de metal común",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!F12","v":14},{"$f":"C28*F28","v":8540}]
[]
[null,null,1,null,"Servicio de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!I12","v":389}]
[]
[null,null,1,null,"Seguro de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!J12","v":78}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!G12","v":0.09},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G28","v":768.6}]
[null,null,"Descuento por\nPronto Pago:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!H12","v":0.04},"sobre el importe neto de la mercancía",null,{"$f":"D45*(G28-G44)","v":310.85599999999999}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":7927.5439999999999}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H5","v":0.21},"El seguro de transporte de la mercancía está exento de IVA",null,{"$f":"D47*(G46-G32)","v":1648.4042399999998}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":9575.9482399999997}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-05-26"},"por importe de",{"$f":"G48","v":9575.9482399999997}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Transportista V1 (N5)","index":61,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"merged":[[54,7,54,9],[52,7,52,9],[61,8,61,10],[39,4,39,9],[19,3,19,5],[19,7,19,9],[58,3,58,7],[61,5,61,6],[36,4,36,9],[37,4,37,9],[43,4,43,8],[45,4,45,8],[48,4,48,8],[51,4,51,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[19,10,19,11]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Transcargo Levante, S.L."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Número Factura:"]
[null,null,"Dirección:","España",null,null,null,null,null,null,162]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C12+2","v":"2013-05-13"}]
[null,null,"Teléfono:",null,null,null,"Fax:"]
[null,null,"E-mail:"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"No Sujeto\na IVA","Sujeto\na IVA"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,1,null,"Servicio de transporte de la mercancía",null,null,null,null,null,null,{"$f":"'Enunciado Supuesto (N5)'!P28","v":389}]
[]
[null,null,1,null,"Seguro de transporte de la mercancía",null,null,null,null,null,{"$f":"'Enunciado Supuesto (N5)'!R28","v":78}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D50<>\"\",D50*K50,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,"Base Imponible",null,null,{"$f":"K40","v":78},{"$f":"L38","v":389}]
[null,null,null,null,null,null,null,null,"     IVA",{"$f":"'Resumen Operaciones '!H4","v":0.21},null,{"$f":"J54*L53","v":81.69}]
[null,null,null,null,null,null,null,"Total Factura",null,null,null,{"$f":"K53+L53+L54","v":548.69000000000005}]
[]
[]
[]
[null,null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,null,null,null,"Vencimiento:",null,{"$f":"L19+15","v":"2013-05-28"},"Importe:",null,null,{"$f":"L55","v":548.69000000000005}]

{"sheet":"Factura Compra 2 (N5)","index":62,"n_rows":71,"n_cols":15,"rows_kept":71,"cut":false,"hidden":true,"merged":[[36,4,36,9],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[19,3,19,8],[19,10,19,11],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[58,8,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[52,4,52,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Star Mounts Company"]
[null,null,null,null,null,null,null,null,"Direction, USA"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Name:","Buena Visión S.A.",null,null,null,null,null,null,"Invoice No."]
[null,null,"Direction:","Spain",null,null,null,null,null,null,"A-003468"]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Date:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C13","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Quantity","Item","Description",null,null,null,null,null,"Unit Price","Extended Price"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!E13","v":675},null,"Monturas de gafas de metal común / Mounts of glasses of common metal\n(TARIC 9003.19.00.10)",null,null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!F13","v":10.5},{"$f":"C39*K39","v":7087.5}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7087.5}]
[]
[]
[]
[]
[null,null,null,null,"Customer Bank:",null,null,null,null,"Discount",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!G13","v":0.03},{"$f":"K58*L53","v":212.625},null,"Arancel =",{"$f":"L62*2.2%","v":148.22230500000001}]
[null,null,null,null,null,null,null,null,"Cash Discount",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!H13","v":0.02},{"$f":"K59*(L53-L58)","v":137.4975},null,"Derecho adicional =",{"$f":"L62*15%","v":1010.6066249999999}]
[null,null,null,3,"IBAN:",null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":6737.3774999999996},null,"IVA (21%) =",{"$f":"(L62+O58+O59)*21%","v":1658.2033503}]
[null,null,null,null,null,null,null,null,null,"Total Tax",null,{"$f":"K61*L60","v":0},null,"Total a pagar = ",{"$f":"O58+O59+O60","v":2817.0322802999999}]
[null,null,null,null,"SWITF:",null,null,null,null,"TOTAL DOCUMENT",null,{"$f":"L60+L61","v":6737.3774999999996}]
[]
[]
[]
[]
[null,null,null,"Observations:\n"]
[]
[null,null,null,null,"Con vencimientos el / Expiring on:",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-06-02"},"Por importe de / To the value of:",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":6737.3774999999996}]
[]
[null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el / Expiring on:\")","v":""},null,null,{"$f":"IF(K59<>0,\"\",L19+90)","v":""},{"$f":"IF(K59<>0,\"\",\"Por importe de / To the value of:\")","v":""},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":""}]

{"sheet":"Factura Transportista C2 (N5)","index":63,"n_rows":43,"n_cols":8,"rows_kept":43,"cut":false,"hidden":true,"merged":[[42,2,42,3],[42,5,42,7],[29,2,29,5],[30,2,30,5],[31,2,31,5],[32,2,32,5],[33,2,33,5],[34,2,34,5],[39,5,39,7],[40,2,40,3],[40,5,40,7],[41,2,41,4],[41,5,41,7],[28,2,28,5],[22,2,22,5],[23,2,23,5],[24,2,24,5],[25,2,25,5],[27,2,27,5]]}
[]
[]
[null,null,null,null,"TRANSPORTES USA S.L."]
[null,null,null,null,"Dirección"]
[null,null,null,null,"C.P. Localidad, Spain"]
[null,null,null,null,"Teléfono/Fax:"]
[null,null,null,null,"CIF:"]
[]
[]
[null,null,"FACTURA / INVOICE.:","M13-01032","REF.:",null,"FECHA / DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C13-24","v":"2013-04-24"}]
[]
[null,null,"To:"]
[null,null,"Buena Visión S.A.,     ","  CIF: ,          Dirección,",null,null,"      C.P.,    Localidad,","Spain"]
[]
[null,null,"Envío / Shipment:"]
[null,null,"Destinatario / Consignee: Mercancía / Cargo:"]
[null,null,"Bultos / Packages:"]
[null,null,"Peso / Weight:"]
[null,null,"Dimensiones / Dimensions:"]
[null,null,"Recogida / Collection:",null,null,null,"FECHA/DATE:",{"$f":"H10","v":"2013-04-24"}]
[null,null,"Entrega / Delivery:",null,null,null,"FECHA/DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C13","v":"2013-05-18"}]
[]
[]
[null,null,"DESCRIPCION / DESCRIPTION",null,null,null,"NO SUJETO A IVA /\nNO SUBJECT TO VAT","SUJETO A IVA /\nSUBJECT TO VAT"]
[]
[]
[]
[null,null,"Servicio Transporte Mercancía (Compra 2)",null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!I13","v":344}]
[]
[null,null,"Seguro Transporte Mercancía (Compra 2)",null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!J13","v":69}]
[]
[]
[null,null,"BASE IMPONIBLE / TAXABLE BASE:",null,null,null,{"$f":"SUM(G26:G32)","v":69},{"$f":"SUM(H26:H32)","v":344}]
[null,null,"IVA / VAT (21%):",null,null,null,null,{"$f":"H33*21%","v":72.239999999999995}]
[null,null,"TOTAL (EUR):",null,null,null,null,{"$f":"G33+H33+H34","v":485.24}]
[]
[]
[null,null,"Con vencimientos el / Expiring on:",{"$f":"H10+30","v":"2013-05-24"},null,null,"Por importe de / To the value of:",{"$f":"H35","v":485.24}]
[]
[null,null,"Servicio / Service:",null,null,"BANK:"]
[null,null,"Tiempo de tránsito / Transit time (days):",null,null,"ACCOUNT Nº:\nIBAN:               ES78 2100 4145 91 2200077652\nNo incluido/Not included:                                                                                     SWIFT:            CAIXESBBXXX"]
[null,null,null,null,null,"IBAN:"]
[null,null,"No incluido / Not included:",null,null,"SWIFT:"]

{"sheet":"Liquidación Aranceles C2 (N5)","index":64,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":true,"merged":[[22,1,24,2],[25,1,26,2]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Liquidación Documento Único Administrativo (DUA)"]
[]
[]
[null,"Cargo en Cuenta Corriente a favor de la Agencia Tributaria"]
[]
[null,"Fecha Valor:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C13-2","v":"2013-05-16"}]
[]
[null,{"$f":"'Factura Compra 1 (N4)'!N58","v":"Arancel ="},{"$f":"'Factura Compra 2 (N4)'!O58","v":148.22230500000001}]
[null,{"$f":"'Factura Compra 1 (N4)'!N59","v":"Derecho adicional ="},{"$f":"'Factura Compra 2 (N4)'!O59","v":1010.6066249999999}]
[null,{"$f":"'Factura Compra 1 (N4)'!N60","v":"IVA (21%) ="},{"$f":"'Factura Compra 2 (N4)'!O60","v":1658.2033503}]
[null,{"$f":"'Factura Compra 1 (N4)'!N61","v":"Total a pagar = "},{"$f":"'Factura Compra 2 (N4)'!O61","v":2817.0322802999999}]

{"sheet":"Factura Compra 3 (N5)","index":65,"n_rows":71,"n_cols":15,"rows_kept":71,"cut":false,"hidden":true,"merged":[[36,4,36,9],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[19,3,19,8],[19,10,19,11],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[58,8,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[52,4,52,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Star Mounts Company"]
[null,null,null,null,null,null,null,null,"Direction, USA"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Name:","Buena Visión S.A.",null,null,null,null,null,null,"Invoice No."]
[null,null,"Direction:","Spain",null,null,null,null,null,null,"A-003604"]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Date:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Quantity","Item","Description",null,null,null,null,null,"Unit Price","Extended Price"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!E14","v":840},null,"Monturas de gafas de metal común / Mounts of glasses of common metal\n(TARIC 9003.19.00.10)",null,null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!F14","v":10.199999999999999},{"$f":"C39*K39","v":8568}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":8568}]
[]
[]
[]
[]
[null,null,null,null,"Customer Bank:",null,null,null,null,"Discount",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!G14","v":0.01},{"$f":"K58*L53","v":85.68},null,"Arancel =",{"$f":"L62*2.2%","v":186.61104}]
[null,null,null,null,null,null,null,null,"Cash Discount",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!H14","v":0},{"$f":"K59*(L53-L58)","v":0},null,"Derecho adicional =",{"$f":"L62*15%","v":1272.348}]
[null,null,null,3,"IBAN:",null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":8482.32},null,"IVA (21%) =",{"$f":"(L62+O58+O59)*21%","v":2087.6685983999996}]
[null,null,null,null,null,null,null,null,null,"Total Tax",null,{"$f":"K61*L60","v":0},null,"Total a pagar = ",{"$f":"O58+O59+O60","v":3546.6276383999993}]
[null,null,null,null,"SWITF:",null,null,null,null,"TOTAL DOCUMENT",null,{"$f":"L60+L61","v":8482.32}]
[]
[]
[]
[]
[null,null,null,"Observations:\n"]
[]
[null,null,null,null,"Con vencimientos el / Expiring on:",null,null,{"$f":"IF(K59<>0,L19+15,L19+45)","v":"2013-07-05"},"Por importe de / To the value of:",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":3392.9279999999999}]
[]
[null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el / Expiring on:\")","v":"Con vencimientos el / Expiring on:"},null,null,{"$f":"IF(K59<>0,\"\",L19+90)","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de / To the value of:\")","v":"Por importe de / To the value of:"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":5089.3919999999998}]

{"sheet":"Factura Transportista C3 (N5)","index":66,"n_rows":43,"n_cols":8,"rows_kept":43,"cut":false,"hidden":true,"merged":[[42,2,42,3],[42,5,42,7],[28,2,28,5],[29,2,29,5],[31,2,31,5],[32,2,32,5],[33,2,33,5],[34,2,34,5],[39,5,39,7],[40,2,40,3],[40,5,40,7],[41,2,41,4],[41,5,41,7],[27,2,27,5],[22,2,22,5],[23,2,23,5],[24,2,24,5],[25,2,25,5],[26,2,26,5]]}
[]
[]
[null,null,null,null,"TRANSPORTES USA S.L."]
[null,null,null,null,"Dirección"]
[null,null,null,null,"C.P. Localidad, Spain"]
[null,null,null,null,"Teléfono/Fax:"]
[null,null,null,null,"CIF:"]
[]
[]
[null,null,"FACTURA / INVOICE.:","M13-01107","REF.:",null,"FECHA / DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C14-24","v":"2013-04-27"}]
[]
[null,null,"To:"]
[null,null,"Buena Visión S.A.,     ","  CIF: ,          Dirección,",null,null,"      C.P.,    Localidad,","Spain"]
[]
[null,null,"Envío / Shipment:"]
[null,null,"Destinatario / Consignee: Mercancía / Cargo:"]
[null,null,"Bultos / Packages:"]
[null,null,"Peso / Weight:"]
[null,null,"Dimensiones / Dimensions:"]
[null,null,"Recogida / Collection:",null,null,null,"FECHA/DATE:",{"$f":"H10","v":"2013-04-27"}]
[null,null,"Entrega / Delivery:",null,null,null,"FECHA/DATE:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C14","v":"2013-05-21"}]
[]
[]
[null,null,"DESCRIPCION / DESCRIPTION",null,null,null,"NO SUJETO A IVA /\nNO SUBJECT TO VAT","SUJETO A IVA /\nSUBJECT TO VAT"]
[]
[]
[]
[null,null,"Servicio Transporte Mercancía (Compra 3)",null,null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!I14","v":425}]
[]
[null,null,"Seguro Transporte Mercancía (Compra 3)",null,null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!J14","v":85}]
[]
[]
[null,null,"BASE IMPONIBLE / TAXABLE BASE:",null,null,null,{"$f":"SUM(G26:G32)","v":85},{"$f":"SUM(H26:H32)","v":425}]
[null,null,"IVA / VAT (21%):",null,null,null,null,{"$f":"H33*21%","v":89.25}]
[null,null,"TOTAL (EUR):",null,null,null,null,{"$f":"G33+H33+H34","v":599.25}]
[]
[]
[null,null,"Con vencimientos el / Expiring on:",{"$f":"H10+30","v":"2013-05-27"},null,null,"Por importe de / To the value of:",{"$f":"H35","v":599.25}]
[]
[null,null,"Servicio / Service:",null,null,"BANK:"]
[null,null,"Tiempo de tránsito / Transit time (days):",null,null,"ACCOUNT Nº:\nIBAN:               ES78 2100 4145 91 2200077652\nNo incluido/Not included:                                                                                     SWIFT:            CAIXESBBXXX"]
[null,null,null,null,null,"IBAN:"]
[null,null,"No incluido / Not included:",null,null,"SWIFT:"]

{"sheet":"Liquidación Aranceles C3 (N5)","index":67,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":true,"merged":[[22,1,24,2],[25,1,26,2]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Liquidación Documento Único Administrativo (DUA)"]
[]
[]
[null,"Cargo en Cuenta Corriente a favor de la Agencia Tributaria"]
[]
[null,"Fecha Valor:",{"$f":"'Sol. Ficha Almacén y Rdo. (N4)'!C14-2","v":"2013-05-19"}]
[]
[null,{"$f":"'Factura Compra 1 (N4)'!N58","v":"Arancel ="},{"$f":"'Factura Compra 3 (N4)'!O58","v":186.61104}]
[null,{"$f":"'Factura Compra 1 (N4)'!N59","v":"Derecho adicional ="},{"$f":"'Factura Compra 3 (N4)'!O59","v":1272.348}]
[null,{"$f":"'Factura Compra 1 (N4)'!N60","v":"IVA (21%) ="},{"$f":"'Factura Compra 3 (N4)'!O60","v":2087.6685983999996}]
[null,{"$f":"'Factura Compra 1 (N4)'!N61","v":"Total a pagar = "},{"$f":"'Factura Compra 3 (N4)'!O61","v":3546.6276383999993}]

{"sheet":"Factura Venta 2 (N5)","index":68,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!C15","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[null,null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!E15","v":1325},null,"Monturas de gafas de metal común",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!F15","v":14},{"$f":"C28*F28","v":18550}]
[]
[null,null,1,null,"Servicio de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!I15","v":835}]
[]
[null,null,1,null,"Seguro de transporte de la mercancía",null,{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!J15","v":167}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!G15","v":0.1},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G28","v":1855}]
[null,null,"Descuento por\nPronto Pago:",{"$f":"'Sol. Ficha Almacén y Rdo. (N5)'!H15","v":0.03},"sobre el importe neto de la mercancía",null,{"$f":"D45*(G28-G44)","v":500.84999999999997}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":17196.150000000001}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H5","v":0.21},"El seguro de transporte de la mercancía está exento de IVA",null,{"$f":"D47*(G46-G32)","v":3576.1215000000002}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":20772.271500000003}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"IF(D45<>0,G18+15,G18+90)","v":"2013-06-11"},"por importe de",{"$f":"G48","v":20772.271500000003}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Transportista V2 (N5)","index":69,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"merged":[[52,7,52,9],[54,7,54,9],[58,3,58,7],[61,5,61,6],[61,8,61,10],[51,4,51,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[39,4,39,9],[43,4,43,8],[45,4,45,8],[48,4,48,8],[19,3,19,5],[19,7,19,9],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Transcargo Levante, S.L."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"Número Factura:"]
[null,null,"Dirección:","España",null,null,null,null,null,null,196]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C15+2","v":"2013-05-29"}]
[null,null,"Teléfono:",null,null,null,"Fax:"]
[null,null,"E-mail:"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"No Sujeto\na IVA","Sujeto\na IVA"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,1,null,"Servicio de transporte de la mercancía",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!I15","v":835}]
[]
[null,null,1,null,"Seguro de transporte de la mercancía",null,null,null,null,null,{"$f":"'Resumen Operaciones '!J15","v":167}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D50<>\"\",D50*K50,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,"Base Imponible",null,null,{"$f":"K40","v":167},{"$f":"L38","v":835}]
[null,null,null,null,null,null,null,null,"     IVA",{"$f":"'Resumen Operaciones '!H4","v":0.21},null,{"$f":"J54*L53","v":175.35}]
[null,null,null,null,null,null,null,"Total Factura",null,null,null,{"$f":"K53+L53+L54","v":1177.3499999999999}]
[]
[]
[]
[null,null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,null,null,null,"Vencimiento:",null,{"$f":"L19+15","v":"2013-06-13"},"Importe:",null,null,{"$f":"L55","v":1177.3499999999999}]

{"sheet":"Índice Tema 2","index":70,"n_rows":29,"n_cols":15,"rows_kept":29,"cut":false,"hidden":true,"merged":[[9,5,9,14],[10,5,10,14],[11,5,11,14],[8,5,8,14],[28,3,28,5],[25,5,25,14],[26,5,26,14],[21,3,23,3],[24,3,26,3],[21,5,21,14],[22,5,22,14],[23,5,23,14],[24,5,24,14],[2,3,2,13],[9,3,11,3],[12,3,14,3],[15,3,17,3],[18,3,20,3],[20,5,20,14],[14,5,14,14],[16,5,16,14],[17,5,17,14],[18,5,18,14],[19,5,19,14],[12,5,12,14],[15,5,15,14],[13,5,13,14],[4,3,4,5],[6,3,6,5]]}
[]
[]
[null,null,null,"TEMA 2. ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO",null,null,null,null,null,null,null,null,null,null,"ÍNDICE LIBRO"]
[]
[null,null,null,"OBJETIVO DEL TEMA"]
[]
[null,null,null,"CONCEPTOS BÁSICOS"]
[]
[null,null,null,"Niveles","Operaciones","Objetivos de los casos propuestos"]
[null,null,null,null,"Compras","Al vencimiento se paga mediante transferencia bancaria"]
[null,null,null,null,"Venta 1","Al vencimiento no se cobra, renegociación y cobro posterior a través de transferencia bancaria"]
[null,null,null,null,"Venta 2","Al vencimiento no se cobra y se considera como una pérdida definitiva"]
[null,null,null,null,"Compras","Aceptamos efectos comerciales y se paga al vencimiento"]
[null,null,null,null,"Venta 1","Transformación en efecto comercial y al vencimiento se cobra"]
[null,null,null,null,"Venta 2","Dudoso cobro con deterioro y al vencimiento se cobra"]
[null,null,null,null,"Compras","Aceptamos efectos comerciales y se paga al vencimiento"]
[null,null,null,null,"Venta 1","Transformación en efecto comercial, gestión de cobro y al vencimiento se cobra"]
[null,null,null,null,"Venta 2","Transformación en efecto comercial, endoso y al vencimiento se cobra"]
[null,null,null,null,"Compras","Aceptamos efectos comerciales y se paga al vencimiento"]
[null,null,null,null,"Venta 1","Transformación en efecto y al vencimiento resulta impagado. Renegociación, nuevo efecto y al vencimiento se cobra"]
[null,null,null,null,"Venta 2","Transformación en efecto y dudoso cobro al vencimiento con deterioro. Renegociación, se cobra una parte y el resto resulta incobrable"]
[null,null,null,null,"Compras","Al vencimiento se paga mediante cheque bancario"]
[null,null,null,null,"Venta 1","Transformación en efecto, descuento bancario y al vencimiento el librado paga"]
[null,null,null,null,"Venta 2","Transformación en efecto, descuento bancario y al vencimiento el librado no paga. Nuevo efecto incluyendo los gastos de devolución y\nal vencimiento se cobra"]
[null,null,null,null,"Compras","Al vencimiento se paga mediante pagaré bancario"]
[null,null,null,null,"Venta 1","Recibimos un cheque, al vencimiento no se cobra y se cargan gastos de devolución. Renegociación y al vencimiento se cobra mediante\ntransferencia bancaria el importe de la factura más los intereses de demora"]
[null,null,null,null,"Venta 2","Transformación en efecto, descuento bancario y al vencimiento el librado no paga. Protesto vía judicial y se cobra mediante transferencia\nbancaria el importe del efecto impagado"]
[]
[null,null,"ANEXO.","CUADRO DE CUENTAS"]

{"sheet":"Objetivo Tema 2","index":71,"n_rows":3,"n_cols":16,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,"Haga un doble click sobre la imagen para ver esta Presentación"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]

{"sheet":"Conceptos Básicos Tema 2","index":72,"n_rows":3,"n_cols":16,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,"Haga un doble click sobre la imagen para ver esta Presentación"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]

{"sheet":"Acreedores y Deudores Nivel 1","index":73,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,7,12,16],[18,7,18,16],[0,15,0,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]
[null,null,null,null,null,null,null,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO — NIVEL 1"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Nivel 1."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 1."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 1."]

{"sheet":"Enunciado Supuesto (ADN1)","index":74,"n_rows":45,"n_cols":22,"rows_kept":45,"cut":false,"hidden":true,"merged":[[30,16,30,17],[19,21,19,22],[14,21,14,22],[15,21,15,22],[16,21,16,22],[17,21,17,22],[18,21,18,22],[14,18,14,20],[15,15,15,17],[16,15,16,17],[19,15,19,17],[15,18,15,20],[16,18,16,20],[17,18,17,20],[18,18,18,20],[19,18,19,20],[2,15,2,16],[14,2,14,4],[14,5,14,6],[14,7,14,8],[14,9,14,10],[14,11,14,12],[14,13,14,14],[3,6,3,7],[14,15,14,17],[15,2,15,4],[15,5,15,6],[15,7,15,8],[15,9,15,10],[15,11,15,12],[17,2,17,4],[17,5,17,6],[17,7,17,8],[17,9,17,10],[17,11,17,12],[16,2,16,4],[16,5,16,6],[16,7,16,8],[16,9,16,10],[16,11,16,12],[19,13,19,14],[18,2,18,4],[18,5,18,6],[18,7,18,8],[18,9,18,10],[18,11,18,12],[18,13,18,14],[19,2,19,4],[19,5,19,6],[19,7,19,8],[19,9,19,10],[19,11,19,12],[15,13,15,14],[17,15,17,17],[17,13,17,14],[16,13,16,14],[18,15,18,17]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E210","v":320},null,"monturas de gafas de metal"]
[null,null,"común valoradas en ",null,null,null,{"$f":"'Resumen Operaciones '!E212","v":6080},null,"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los im-"]
[null,null,"porta denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H210","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H211","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,{"$f":"'Resumen Operaciones '!C216","v":"Fecha"},null,null,{"$f":"'Resumen Operaciones '!D216","v":"Operación"},null,{"$f":"'Resumen Operaciones '!E216","v":"Unidades"},null,{"$f":"'Resumen Operaciones '!F216","v":"Precio bruto"},null,{"$f":"'Resumen Operaciones '!G216","v":"Descuento comercial"},null,{"$f":"'Resumen Operaciones '!H216","v":"Vencimiento factura (I)"},null,{"$f":"'Resumen Operaciones '!I216","v":"Vencimiento factura (II)"},null,null,{"$f":"'Resumen Operaciones '!J216","v":"Deterioro crédito comercial"},null,null,{"$f":"'Resumen Operaciones '!K216","v":"Vencimiento\nrenegociación"}]
[null,null,{"$f":"'Resumen Operaciones '!C217","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D217","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E217","v":635},null,{"$f":"'Resumen Operaciones '!F217","v":17.600000000000001},null,{"$f":"'Resumen Operaciones '!G217","v":0.03},null,{"$f":"'Resumen Operaciones '!H217","v":"2013-06-22"}]
[null,null,{"$f":"'Resumen Operaciones '!C218","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D218","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E218","v":620},null,{"$f":"'Resumen Operaciones '!F218","v":23.8},null,{"$f":"'Resumen Operaciones '!G218","v":0.06},null,{"$f":"'Resumen Operaciones '!H218","v":"2013-08-09"},null,null,null,null,{"$f":"'Resumen Operaciones '!J218","v":"2013-08-09"},null,null,{"$f":"'Resumen Operaciones '!K218","v":"2013-09-18"}]
[null,null,{"$f":"'Resumen Operaciones '!C219","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D219","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E219","v":510},null,{"$f":"'Resumen Operaciones '!F219","v":17.900000000000002},null,{"$f":"'Resumen Operaciones '!G219","v":0.03},null,{"$f":"'Resumen Operaciones '!H219","v":"2013-07-02"}]
[null,null,{"$f":"'Resumen Operaciones '!C220","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D220","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E220","v":420},null,{"$f":"'Resumen Operaciones '!F220","v":17.400000000000002},null,{"$f":"'Resumen Operaciones '!G220","v":0.02},null,{"$f":"'Resumen Operaciones '!H220","v":"2013-07-05"},null,{"$f":"'Resumen Operaciones '!I220","v":"2013-08-19"}]
[null,null,{"$f":"'Resumen Operaciones '!C221","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D221","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E221","v":1070},null,{"$f":"'Resumen Operaciones '!F221","v":23.8},null,{"$f":"'Resumen Operaciones '!G221","v":0.06},null,{"$f":"'Resumen Operaciones '!H221","v":"2013-08-25"},null,null,null,null,{"$f":"'Resumen Operaciones '!J221","v":"2013-08-25"}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Todas las compras realizadas por la empresa Buena Visión, S.A. se pagan al vencimiento de la factura mediante"]
[null,null,"transferencia bancaria."]
[]
[null,null,"En relación con el cliente de la Venta 1, llegado el vencimiento de la factura, ésta no es atendida por lo que la"]
[null,null,"empresa lo contabiliza mediante el sistema de seguimiento individualizado para morosos."]
[]
[null,null,"Puestos en contacto con el cliente de la Venta 1, éste acepta realizar el pago en el plazo de cuarenta días desde"]
[null,null,"la fecha de vencimiento de la factura mediante transferencia bancaria con un",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!K210","v":4.4999999999999998E-2},null,"de intereses de demora."]
[null,null,"Llegado el segundo vencimiento, la factura es atendida por el cliente."]
[]
[null,null,"Por lo que se refiere a la Venta 2, al vencimiento la factura no es atendida. La empresa contabiliza esta contin-"]
[null,null,"gencia a través del sistema de seguimiento individualizado para morosos."]
[]
[null,null,"Puestos en contacto con este cliente, resulta que la empresa se ha liquidado, por lo que consideramos la pér-"]
[null,null,"dida definitiva. "]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones de compra-venta de mercaderías siguiendo el procedimiento de desdobla-"]
[null,null,null,null,"miento en compras y ventas."]
[]
[null,null,null,"2.- Contabilice las correspondientes operaciones de acreedores y deudores por operaciones comerciales."]

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[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":10840.72}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H210","v":0.21},{"$f":"K61*L60","v":2276.5511999999999}]
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[null,null,"E-mail: ",null,"C.I.F:"]
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[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G218","v":0.06},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":885.36}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":13870.64}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H211","v":0.21},null,null,{"$f":"D47*G46","v":2912.8343999999997}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":16783.474399999999}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H218","v":"2013-08-09"},"por importe de",{"$f":"G48","v":16783.474399999999}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (ADN1)","index":79,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,4,68,6],[68,8,68,10]]}
[]
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[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
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[]
[]
[]
[]
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[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C219","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E219","v":510},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F219","v":17.900000000000002},{"$f":"C39*K39","v":9129.0000000000018}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":9129.0000000000018}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G219","v":0.03},{"$f":"K58*L53","v":273.87000000000006}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":8855.130000000001}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H210","v":0.21},{"$f":"K61*L60","v":1859.5773000000002}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":10714.707300000002}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H219","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":10714.707300000002}]

{"sheet":"Factura Compra 3 (ADN1)","index":80,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
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[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C220","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E220","v":420},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F220","v":17.400000000000002},{"$f":"C39*K39","v":7308.0000000000009}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7308.0000000000009}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G220","v":0.02},{"$f":"K58*L53","v":146.16000000000003}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":7161.8400000000011}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H210","v":0.21},{"$f":"K61*L60","v":1503.9864000000002}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":8665.8264000000017}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"'Resumen Operaciones '!H220","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":3466.3305600000008}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"'Resumen Operaciones '!I220","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":5199.4958400000005}]

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[]
[]
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[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C221","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E221","v":1070},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F221","v":23.8},{"$f":"C32*F32","v":25466}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G221","v":0.06},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":1527.96}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":23938.04}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H211","v":0.21},null,null,{"$f":"D47*G46","v":5026.9884000000002}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":28965.028400000003}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H221","v":"2013-08-25"},"por importe de",{"$f":"G48","v":28965.028400000003}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Transf. Pago Compra 1 (ADN1)","index":82,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
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[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!H217","v":"2013-06-22"},null,null,null,"Su orden de transferencia a Ópticas Reunidas, S.A.",null,null,null,null,null,{"$f":"'Factura Compra 1 (ADN1)'!L69","v":13117.271199999999}]
[]
[null,"Ordenante: ",null,null,"Buena Visión, S.A."]
[null,"Beneficiario: ",null,null,"Ópticas Reunidas, S.A."]
[null,"Concepto: ",null,null,"Pago factura nº",{"$f":"'Factura Compra 1 (ADN1)'!K17","v":1445}]
[null,"IBAN Ordenante",null,null,"ES44  2251  6582  7530  0001 17675"]
[null,"Clave transferencia: ",null,null,"130T13185002647"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-06-23"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":13117.271199999999}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":13117.271199999999}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Transf. Pago Compra 2 (ADN1)","index":83,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!H219","v":"2013-07-02"},null,null,null,"Su orden de transferencia a Ópticas Reunidas, S.A.",null,null,null,null,null,{"$f":"'Factura Compra 2 (ADN1)'!L69","v":10714.707300000002}]
[]
[null,"Ordenante: ",null,null,"Buena Visión, S.A."]
[null,"Beneficiario: ",null,null,"Ópticas Reunidas, S.A."]
[null,"Concepto: ",null,null,"Pago factura nº",{"$f":"'Factura Compra 2 (ADN1)'!K17","v":1734}]
[null,"IBAN Ordenante",null,null,"ES44  2251  6582  7530  0001 17675"]
[null,"Clave transferencia: ",null,null,"130T13185002647"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-07-03"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":10714.707300000002}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":10714.707300000002}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Transf. Pago Compra 3I (ADN1)","index":84,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
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[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!H220","v":"2013-07-05"},null,null,null,"Su orden de transferencia a Ópticas Reunidas, S.A.",null,null,null,null,null,{"$f":"'Factura Compra 3 (ADN1)'!L69","v":3466.3305600000008}]
[]
[null,"Ordenante: ",null,null,"Buena Visión, S.A."]
[null,"Beneficiario: ",null,null,"Ópticas Reunidas, S.A."]
[null,"Concepto: ",null,null,"Pago factura nº",{"$f":"'Factura Compra 3 (ADN1)'!K17","v":1829}]
[null,"IBAN Ordenante",null,null,"ES44  2251  6582  7530  0001 17675"]
[null,"Clave transferencia: ",null,null,"130T13185002647"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-07-06"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":3466.3305600000008}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":3466.3305600000008}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Transf. Pago Compra 3II (ADN1)","index":85,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
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[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!I220","v":"2013-08-19"},null,null,null,"Su orden de transferencia a Ópticas Reunidas, S.A.",null,null,null,null,null,{"$f":"'Factura Compra 3 (ADN1)'!L71","v":5199.4958400000005}]
[]
[null,"Ordenante: ",null,null,"Buena Visión, S.A."]
[null,"Beneficiario: ",null,null,"Ópticas Reunidas, S.A."]
[null,"Concepto: ",null,null,"Pago factura nº",{"$f":"'Factura Compra 3 (ADN1)'!K17","v":1829}]
[null,"IBAN Ordenante",null,null,"ES44  2251  6582  7530  0001 17675"]
[null,"Clave transferencia: ",null,null,"130T13185002647"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-08-20"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":5199.4958400000005}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":5199.4958400000005}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Transf. Cobro Venta 1 (ADN1)","index":86,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!K218","v":"2013-09-18"},null,null,null,"Transferencia a su favor de Ópticas Madrileñas, S.L.",null,null,null,null,null,{"$f":"N13","v":16867.391771999999}]
[]
[null,"Ordenante: ",null,null,"Ópticas Madrileñas, S.L."]
[null,"Beneficiario: ",null,null,"Buena Visión, S.A."]
[null,"Concepto: ",null,null,"Cobro factura nº",{"$f":"'Factura Venta 1 (ADN1)'!G19","v":"2013-531"},"e intereses de demora",null,null,null,null,null,"Importe factura =",{"$f":"'Factura Venta 1 (ADN1)'!G56","v":16783.474399999999}]
[null,"IBAN Ordenante",null,null,"ES44  2005  0033  4011  0081 1325",null,null,null,null,null,null,null,"Intereses de demora =",{"$f":"'Resumen Operaciones '!K210*'Transf. Cobro Venta 1 (ADN1)'!N11*('Resumen Operaciones '!K218-'Resumen Operaciones '!J218)/360","v":83.917371999999986}]
[null,"Clave transferencia: ",null,null,"134W13146021658",null,null,null,null,null,null,null,"Total transferencia =",{"$f":"N11+N12","v":16867.391771999999}]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-09-19"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":16867.391771999999}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":16867.391771999999}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Acreedores y Deudores Nivel 2","index":87,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,7,12,16],[18,7,18,16],[0,15,0,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]
[null,null,null,null,null,null,null,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO — NIVEL 2"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Nivel 2."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 2."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 2."]

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[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E248","v":340},null,"monturas de gafas de metal"]
[null,null,"común valoradas en ",null,null,null,{"$f":"'Resumen Operaciones '!E250","v":3400},null,"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los im-"]
[null,null,"porta denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H248","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H249","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,{"$f":"'Resumen Operaciones '!C254","v":"Fecha"},null,null,{"$f":"'Resumen Operaciones '!D254","v":"Operación"},null,{"$f":"'Resumen Operaciones '!E254","v":"Unidades"},null,{"$f":"'Resumen Operaciones '!F254","v":"Precio bruto"},null,{"$f":"'Resumen Operaciones '!G254","v":"Descuento comercial"},null,{"$f":"'Resumen Operaciones '!H254","v":"Vencimiento factura (I)"},null,{"$f":"'Resumen Operaciones '!I254","v":"Vencimiento factura (II)"},null,null,{"$f":"'Resumen Operaciones '!J254","v":"Vencimiento\nefecto comercial"},null,null,{"$f":"'Resumen Operaciones '!K254","v":"Deterioro crédito comercial"}]
[null,null,{"$f":"'Resumen Operaciones '!C255","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D255","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E255","v":780},null,{"$f":"'Resumen Operaciones '!F255","v":19.600000000000001},null,{"$f":"'Resumen Operaciones '!G255","v":0.03},null,{"$f":"'Resumen Operaciones '!H255","v":"2013-06-22"}]
[null,null,{"$f":"'Resumen Operaciones '!C256","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D256","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E256","v":850},null,{"$f":"'Resumen Operaciones '!F256","v":26.6},null,{"$f":"'Resumen Operaciones '!G256","v":0.09},null,{"$f":"'Resumen Operaciones '!H256","v":"2013-08-09"},null,null,null,null,{"$f":"'Resumen Operaciones '!J256","v":"2013-08-09"}]
[null,null,{"$f":"'Resumen Operaciones '!C257","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D257","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E257","v":590},null,{"$f":"'Resumen Operaciones '!F257","v":20},null,{"$f":"'Resumen Operaciones '!G257","v":0.01},null,{"$f":"'Resumen Operaciones '!H257","v":"2013-07-02"}]
[null,null,{"$f":"'Resumen Operaciones '!C258","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D258","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E258","v":795},null,{"$f":"'Resumen Operaciones '!F258","v":19.400000000000002},null,{"$f":"'Resumen Operaciones '!G258","v":0.03},null,{"$f":"'Resumen Operaciones '!H258","v":"2013-07-05"},null,{"$f":"'Resumen Operaciones '!I258","v":"2013-08-19"}]
[null,null,{"$f":"'Resumen Operaciones '!C259","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D259","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E259","v":1020},null,{"$f":"'Resumen Operaciones '!F259","v":26.6},null,{"$f":"'Resumen Operaciones '!G259","v":0.05},null,{"$f":"'Resumen Operaciones '!H259","v":"2013-08-25"},null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!K259","v":"2013-08-10"}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Por todas las compras realizadas por la empresa Buena Visión, S.A. se aceptan efectos a pagar con vencimiento"]
[null,null,"en la fecha indicada en la factura. Al vencimiento de estos efectos, todos ellos son atendidos por dicha empresa."]
[]
[null,null,"En relación con el cliente de la Venta 1, éste acepta un efecto comercial con vencimiento a noventa días de la"]
[null,null,"fecha de compra. La letra, en poder de la empresa Buena Visión, S.A. es atendida al vencimiento."]
[]
[null,null,"Por otro de nuestros clientes, hemos tenido conocimiento quince días antes del vencimiento de la factura, que"]
[null,null,"el cliente de la Venta 2 está atravesando dificultades de liquidez, y que ha declarado suspensión de pagos. Sin"]
[null,null,"embargo, llegado el vencimiento de la factura, ésta es atendida por el importe íntegro mediante transferencia"]
[null,null,"bancaria."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones de compra-venta de mercaderías siguiendo el procedimiento de desdobla-"]
[null,null,null,null,"miento en compras y ventas."]
[]
[null,null,null,"2.- Contabilice las correspondientes operaciones de acreedores y deudores por operaciones comerciales."]

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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":15288.000000000002}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G255","v":0.03},{"$f":"K58*L53","v":458.64000000000004}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":14829.360000000002}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H248","v":0.21},{"$f":"K61*L60","v":3114.1656000000003}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":17943.525600000001}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H255","v":"2013-06-22"},"Por importe de",null,null,{"$f":"L62","v":17943.525600000001}]

{"sheet":"Factura Venta 1 (ADN2)","index":92,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C256","v":"2013-05-11"}]
[null,null,null,null,null,"Número Factura:","2013-531"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E256","v":850},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F256","v":26.6},{"$f":"C32*F32","v":22610}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G256","v":0.09},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":2034.8999999999999}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":20575.099999999999}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H249","v":0.21},null,null,{"$f":"D47*G46","v":4320.7709999999997}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":24895.870999999999}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H256","v":"2013-08-09"},"por importe de",{"$f":"G48","v":24895.870999999999}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (ADN2)","index":93,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,4,68,6],[68,8,68,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C257","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E257","v":590},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F257","v":20},{"$f":"C39*K39","v":11800}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":11800}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G257","v":0.01},{"$f":"K58*L53","v":118}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":11682}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H248","v":0.21},{"$f":"K61*L60","v":2453.2199999999998}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":14135.22}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H257","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":14135.22}]

{"sheet":"Factura Compra 3 (ADN2)","index":94,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C258","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E258","v":795},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F258","v":19.400000000000002},{"$f":"C39*K39","v":15423.000000000002}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":15423.000000000002}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G258","v":0.03},{"$f":"K58*L53","v":462.69000000000005}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":14960.310000000001}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H248","v":0.21},{"$f":"K61*L60","v":3141.6651000000002}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":18101.975100000003}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"'Resumen Operaciones '!H258","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":7240.7900400000017}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"'Resumen Operaciones '!I258","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":10861.185060000002}]

{"sheet":"Factura Venta 2 (ADN2)","index":95,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C259","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E259","v":1020},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F259","v":26.6},{"$f":"C32*F32","v":27132}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G259","v":0.05},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":1356.6000000000001}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":25775.4}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H249","v":0.21},null,null,{"$f":"D47*G46","v":5412.8339999999998}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":31188.234}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H259","v":"2013-08-25"},"por importe de",{"$f":"G48","v":31188.234}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Letra Pago Compra 1 (ADN2)","index":96,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[15,7,15,8],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 1 (ADN2)'!L69","v":17943.525600000001}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C255","v":"2013-05-08"},null,{"$f":"'Resumen Operaciones '!H255","v":"2013-06-22"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Diecisiete Mil Novecientos Cuarenta y Tres Euros Con Cincuenta y Tres Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Cobro Venta 1 (ADN2)","index":97,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,8,7,9],[7,6,7,7],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 1 (ADN2)'!G56","v":24895.870999999999}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C256","v":"2013-05-11"},null,{"$f":"'Resumen Operaciones '!H256","v":"2013-08-09"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veinticuatro Mil Ochocientos Noventa y Cinco Euros Con Ochenta y Siete Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,null,null,null,null,"Domicilio","C/ Romaguera Martín, 28"]
[null,null,null,null,null,null,"Población","Madrid"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",28046,"Madrid",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 2 (ADN2)","index":98,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 2 (ADN2)'!L69","v":14135.22}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C257","v":"2013-05-18"},null,{"$f":"'Resumen Operaciones '!H257","v":"2013-07-02"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Catorce Mil Ciento Treinta y Cinco Euros Con Veintidos Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 3I (ADN2)","index":99,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 3 (ADN2)'!L69","v":7240.7900400000017}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C258","v":"2013-05-21"},null,{"$f":"'Resumen Operaciones '!H258","v":"2013-07-05"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Siete Mil Doscientos Cuarenta Euros Con Setenta y Nueve Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 3II (ADN2)","index":100,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 3 (ADN2)'!L71","v":10861.185060000002}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C258","v":"2013-05-21"},null,{"$f":"'Resumen Operaciones '!I258","v":"2013-08-19"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Diez Mil Ochocientos Sesenta y Un Euros Con Diecinueve Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Transf. Cobro Venta 2 (ADN2)","index":101,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!H259","v":"2013-08-25"},null,null,null,"Transferencia a su favor de Ópticas Valencianas, S.L.",null,null,null,null,null,{"$f":"'Factura Venta 2 (ADN2)'!G56","v":31188.234}]
[]
[null,"Ordenante: ",null,null,"Ópticas Valencianas, S.L."]
[null,"Beneficiario: ",null,null,"Buena Visión, S.A."]
[null,"Concepto: ",null,null,"Cobro factura nº",{"$f":"'Factura Venta 2 (ADN2)'!G19","v":"2013-674"}]
[null,"IBAN Ordenante",null,null,"ES44  2005  0033  4011  0081 1325"]
[null,"Clave transferencia: ",null,null,"134W13146021658"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-08-26"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":31188.234}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":31188.234}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Acreedores y Deudores Nivel 3","index":102,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,7,12,16],[18,7,18,16],[0,15,0,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]
[null,null,null,null,null,null,null,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO — NIVEL 3"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Nivel 3."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 3."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 3."]

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[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E286","v":270},null,"monturas de gafas de"]
[null,null,"metal común valoradas en ",null,null,null,null,{"$f":"'Resumen Operaciones '!E288","v":2970},null,null,"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los im-"]
[null,null,"porta denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H286","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H287","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,{"$f":"'Resumen Operaciones '!C292","v":"Fecha"},null,null,{"$f":"'Resumen Operaciones '!D292","v":"Operación"},null,{"$f":"'Resumen Operaciones '!E292","v":"Unidades"},null,{"$f":"'Resumen Operaciones '!F292","v":"Precio bruto"},null,{"$f":"'Resumen Operaciones '!G292","v":"Descuento comercial"},null,{"$f":"'Resumen Operaciones '!H292","v":"Vencimiento factura (I)"},null,{"$f":"'Resumen Operaciones '!I292","v":"Vencimiento factura (II)"},null,null,{"$f":"'Resumen Operaciones '!J292","v":"Vencimiento\nefecto comercial"},null,null,{"$f":"'Resumen Operaciones '!K292","v":"Gestión de cobro efecto comercial"},null,{"$f":"'Resumen Operaciones '!L292","v":"Endoso efecto comercial"}]
[null,null,{"$f":"'Resumen Operaciones '!C293","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D293","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E293","v":705},null,{"$f":"'Resumen Operaciones '!F293","v":17.600000000000001},null,{"$f":"'Resumen Operaciones '!G293","v":0.03},null,{"$f":"'Resumen Operaciones '!H293","v":"2013-06-22"}]
[null,null,{"$f":"'Resumen Operaciones '!C294","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D294","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E294","v":610},null,{"$f":"'Resumen Operaciones '!F294","v":23.8},null,{"$f":"'Resumen Operaciones '!G294","v":0.05},null,{"$f":"'Resumen Operaciones '!H294","v":"2013-08-09"},null,null,null,null,{"$f":"'Resumen Operaciones '!J294","v":"2013-08-09"},null,null,{"$f":"'Resumen Operaciones '!K294","v":"2013-05-14"}]
[null,null,{"$f":"'Resumen Operaciones '!C295","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D295","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E295","v":970},null,{"$f":"'Resumen Operaciones '!F295","v":17.900000000000002},null,{"$f":"'Resumen Operaciones '!G295","v":0.01},null,{"$f":"'Resumen Operaciones '!H295","v":"2013-07-02"}]
[null,null,{"$f":"'Resumen Operaciones '!C296","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D296","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E296","v":525},null,{"$f":"'Resumen Operaciones '!F296","v":17.400000000000002},null,{"$f":"'Resumen Operaciones '!G296","v":0.01},null,{"$f":"'Resumen Operaciones '!H296","v":"2013-07-05"},null,{"$f":"'Resumen Operaciones '!I296","v":"2013-08-19"}]
[null,null,{"$f":"'Resumen Operaciones '!C297","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D297","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E297","v":1600},null,{"$f":"'Resumen Operaciones '!F297","v":23.8},null,{"$f":"'Resumen Operaciones '!G297","v":0.08},null,{"$f":"'Resumen Operaciones '!H297","v":"2013-08-25"},null,null,null,null,{"$f":"'Resumen Operaciones '!J297","v":"2013-08-25"},null,null,null,null,{"$f":"'Resumen Operaciones '!L297","v":"2013-05-30"}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Por todas las compras realizadas por la empresa Buena Visión, S.A. se aceptan efectos a pagar con vencimiento"]
[null,null,"en la fecha indicada en la factura. Al vencimiento de estos efectos, todos ellos son atendidos por dicha empresa."]
[]
[null,null,"En relación con el cliente de la Venta 1, éste acepta un efecto comercial con vencimiento a noventa días de la"]
[null,null,"fecha de compra. La letra, se envía al banco AVANT-BANK tres días después para que gestione su cobro. Es aten- "]
[null,null,"dida al vencimiento y el banco carga en la cuenta bancaria de Buena Visión, S.A. el ",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!K286","v":5.0000000000000001E-3},null,"del importe nomi-"]
[null,null,"nal del efecto comercial en concepto de comisiones, un ",null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!K287","v":4.0000000000000001E-3},"del importe nominal del efecto en concepto de"]
[null,null,"timbre y",null,{"$f":"'Resumen Operaciones '!K288","v":0.4},null,"de gastos de correo."]
[]
[null,null,"Por lo que se refiere a la Venta 2, el cliente acepta un efecto comercial con vencimiento a noventa días. Tres días "]
[null,null,"después la empresa endosa el efecto a un acreedor. El librado atiende el efecto al vencimiento."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones de compra-venta de mercaderías siguiendo el procedimiento de desdobla-"]
[null,null,null,null,"miento en compras y ventas."]
[]
[null,null,null,"2.- Contabilice las correspondientes operaciones de acreedores y deudores por operaciones comerciales."]

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[null,null,"DEBE",null,null,null,null,null,"HABER"]
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[null,null,null,null,{"$f":"IF(D112=\"\",\"\",VLOOKUP(D112,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G112=\"\",\"\",VLOOKUP(G112,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D113=\"\",\"\",VLOOKUP(D113,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G113=\"\",\"\",VLOOKUP(G113,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,null,""]
[null,null,null,null,{"$f":"IF(D115=\"\",\"\",VLOOKUP(D115,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G115=\"\",\"\",VLOOKUP(G115,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D116=\"\",\"\",VLOOKUP(D116,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G116=\"\",\"\",VLOOKUP(G116,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D117=\"\",\"\",VLOOKUP(D117,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G117=\"\",\"\",VLOOKUP(G117,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D118=\"\",\"\",VLOOKUP(D118,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G118=\"\",\"\",VLOOKUP(G118,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,null,""]
[]
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[]
[]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
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[]
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[]
[]
[]
[null,null,{"$f":"SUM(C5:C149)","v":417622.71540000004},null,null,null,null,null,{"$f":"SUM(I5:I149)","v":417622.7154000001}]

{"sheet":"Factura Compra 1 (ADN3)","index":106,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,4,68,6],[68,8,68,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1445]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C293","v":"2013-05-08"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E293","v":705},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F293","v":17.600000000000001},{"$f":"C39*K39","v":12408.000000000002}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":12408.000000000002}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G293","v":0.03},{"$f":"K58*L53","v":372.24000000000007}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":12035.760000000002}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H286","v":0.21},{"$f":"K61*L60","v":2527.5096000000003}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":14563.269600000003}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H293","v":"2013-06-22"},"Por importe de",null,null,{"$f":"L62","v":14563.269600000003}]

{"sheet":"Factura Venta 1 (ADN3)","index":107,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C294","v":"2013-05-11"}]
[null,null,null,null,null,"Número Factura:","2013-531"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E294","v":610},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F294","v":23.8},{"$f":"C32*F32","v":14518}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G294","v":0.05},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":725.90000000000009}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":13792.1}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H287","v":0.21},null,null,{"$f":"D47*G46","v":2896.3409999999999}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":16688.440999999999}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H294","v":"2013-08-09"},"por importe de",{"$f":"G48","v":16688.440999999999}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (ADN3)","index":108,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,4,68,6],[68,8,68,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C295","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E295","v":970},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F295","v":17.900000000000002},{"$f":"C39*K39","v":17363.000000000004}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":17363.000000000004}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G295","v":0.01},{"$f":"K58*L53","v":173.63000000000005}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":17189.370000000003}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H286","v":0.21},{"$f":"K61*L60","v":3609.7677000000003}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":20799.137700000003}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H295","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":20799.137700000003}]

{"sheet":"Factura Compra 3 (ADN3)","index":109,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C296","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E296","v":525},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F296","v":17.400000000000002},{"$f":"C39*K39","v":9135.0000000000018}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":9135.0000000000018}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G296","v":0.01},{"$f":"K58*L53","v":91.350000000000023}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":9043.6500000000015}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H286","v":0.21},{"$f":"K61*L60","v":1899.1665000000003}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":10942.816500000001}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"'Resumen Operaciones '!H296","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":4377.1266000000005}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"'Resumen Operaciones '!I296","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":6565.6899000000003}]

{"sheet":"Factura Venta 2 (ADN3)","index":110,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C297","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E297","v":1600},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F297","v":23.8},{"$f":"C32*F32","v":38080}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G297","v":0.08},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":3046.4}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":35033.599999999999}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H287","v":0.21},null,null,{"$f":"D47*G46","v":7357.0559999999996}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":42390.655999999995}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H297","v":"2013-08-25"},"por importe de",{"$f":"G48","v":42390.655999999995}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Letra Pago Compra 1 (ADN3)","index":111,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 1 (ADN3)'!L69","v":14563.269600000003}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C293","v":"2013-05-08"},null,{"$f":"'Resumen Operaciones '!H293","v":"2013-06-22"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Catorce Mil Quinientos Sesenta y Tres Euros Con Veintisiete Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Cobro Venta 1 (ADN3)","index":112,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 1 (ADN3)'!G56","v":16688.440999999999}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C294","v":"2013-05-11"},null,{"$f":"'Resumen Operaciones '!H294","v":"2013-08-09"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Dieciséis Mil Seiscientos Ochenta y Ocho Euros Con Cuarenta y Cuatro Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,null,null,null,null,"Domicilio","C/ Romaguera Martín, 28"]
[null,null,null,null,null,null,"Población","Madrid"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",28046,"Madrid",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 2 (ADN3)","index":113,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 2 (ADN3)'!L69","v":20799.137700000003}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C295","v":"2013-05-18"},null,{"$f":"'Resumen Operaciones '!H295","v":"2013-07-02"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veinte Mil Setecientos Noventa y Nueve Euros Con Catorce Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 3I (ADN3)","index":114,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 3 (ADN3)'!L69","v":4377.1266000000005}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C296","v":"2013-05-21"},null,{"$f":"'Resumen Operaciones '!H296","v":"2013-07-05"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Cuatro Mil Trescientos Setenta y Siete Euros Con Trece Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 3II (ADN3)","index":115,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 3 (ADN3)'!L71","v":6565.6899000000003}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C296","v":"2013-05-21"},null,{"$f":"'Resumen Operaciones '!I296","v":"2013-08-19"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Seis Mil Quinientos Sesenta y Cinco Euros Con Sesenta y Nueve Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Cobro Venta 2 (ADN3)","index":116,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 2 (ADN3)'!G56","v":42390.655999999995}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C297","v":"2013-05-27"},null,{"$f":"'Resumen Operaciones '!H297","v":"2013-08-25"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Cuarenta y Dos Mil Trescientos Noventa Euros Con Sesenta y Seis Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS VALENCIANAS, S.L."]
[null,null,null,null,null,null,"Domicilio","Avda. San Cristóbal, 26"]
[null,null,null,null,null,null,"Población","Gandía"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46702,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Endoso Letra Venta 2 (ADN3)","index":117,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[4,2,4,20],[6,10,6,14],[9,11,9,15],[11,9,11,15],[20,9,20,15],[13,11,13,14],[15,13,15,15]]}
[]
[]
[]
[]
[null,null,"NO UTILICE EL ESPACIO SUPERIOR POR ESTAR RESERVADO PARA SU INSCRIPCIÓN MAGNÉTICA"]
[]
[null,null,"Por aval de ",null,null,null,null,null,null,"Páguese a","Sociedad Óptica, S.L."]
[]
[]
[null,null,null,null,null,null,null,null,null,"con domilicilio en ",null,"C/ Palmeral, 74"]
[]
[null,"A",null,"de",null,"de",null,null,null,"03201  Elche  (Alicante)"]
[]
[null,null,"Nombre y domicilio del avalista",null,null,null,null,null,null,"Valencia","a",{"$f":"'Resumen Operaciones '!L297","v":"2013-05-30"}]
[]
[null,null,null,null,null,null,null,null,null,"Nombre y domicilio del endosante",null,null,null,"Buena Visión, S.A."]
[]
[null,null,null,null,null,null,null,null,null,null,"C/ Martín Colomer, 45     46007  Valencia"]
[]
[]
[null,null,null,null,null,null,null,null,null,"P.P. Buena Visión, S.A."]

{"sheet":"Efectos Gestión Cobro (ADN3)","index":118,"n_rows":26,"n_cols":14,"rows_kept":26,"cut":false,"hidden":true,"merged":[[20,3,20,4],[20,10,20,11],[13,5,15,5],[17,3,17,4],[17,10,17,11],[18,3,18,4],[18,10,18,11],[19,3,19,4],[19,10,19,11],[13,8,15,8],[13,9,15,9],[13,10,15,11],[13,13,15,13],[16,3,16,4],[16,10,16,11],[2,6,3,13],[9,3,9,6],[11,2,11,6],[11,8,11,13],[13,2,15,2],[13,3,15,4],[13,6,15,6],[13,7,15,7],[4,11,4,12],[13,12,15,12]]}
[]
[]
[null,null,null,null,null,null,"COMUNICACIÓN EFECTOS COMERCIALES EN GESTIÓN DE COBRO"]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:","2013-08-31"]
[]
[null,null,null,"entidad","oficina","dc","nº de cuenta",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"CCC",2038,6015,40,3101767432,null,null,null,"CL MARTÍN COLOMER, 45"]
[null,null,null,null,null,null,null,null,null,null,"46007 VALENCIA"]
[null,null,"IBAN","ES54  2038  6015  4031 0176 7432",null,null,null,null,null,null,"VALENCIA"]
[]
[null,null,"Durante el mes de mayo hemos abonado en su cuenta la cantidad de",null,null,null,null,{"$f":"SUM(N17:N21)","v":16520.322167949998},"referida a la gestión de cobro de letras de cambio que sigue:"]
[]
[null,null,"EFECTO COMERCIAL","TIPO DE EFECTO COMERCIAL",null,"GESTIÓN COBRO EFECTO COMERCIAL","VENCIMIENTO EFECTO COMERCIAL","IMPORTE NOMINAL EFECTO COMERCIAL","COMISIÓN POR GESTIÓN DE COBRO (1)","TIMBRE (2)","GASTOS DE\nCORREO (3)",null,"IVA (4)","IMPORTE ABONADO"]
[]
[]
[null,null,"Venta 1","Aceptado\n(sin protesto notarial)",null,{"$f":"'Resumen Operaciones '!K294","v":"2013-05-14"},{"$f":"'Resumen Operaciones '!J294","v":"2013-08-09"},{"$f":"'Letra Cobro Venta 1 (ADN3)'!M4","v":16688.440999999999},{"$f":"K23*H17","v":83.442205000000001},{"$f":"K24*H17","v":66.753764000000004},{"$f":"K25","v":0.4},null,{"$f":"K26*I17","v":17.522863049999998},{"$f":"H17-SUM(I17:M17)","v":16520.322167949998}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"(1)",{"$f":"'Resumen Operaciones '!K286","v":5.0000000000000001E-3},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(2)",{"$f":"'Resumen Operaciones '!K287","v":4.0000000000000001E-3},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(3)",{"$f":"'Resumen Operaciones '!K288","v":0.4},"por efecto"]
[null,null,null,null,null,null,null,null,null,"(4)",{"$f":"'Resumen Operaciones '!H286","v":0.21},"s/ comisión"]

{"sheet":"Acreedores y Deudores Nivel 4","index":119,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,7,12,16],[18,7,18,16],[0,15,0,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]
[null,null,null,null,null,null,null,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO — NIVEL 4"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Nivel 4."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 4."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 4."]

{"sheet":"Enunciado Supuesto (ADN4)","index":120,"n_rows":50,"n_cols":25,"rows_kept":50,"cut":false,"hidden":true,"merged":[[2,15,2,16],[3,7,3,9],[14,2,14,4],[14,5,14,6],[14,7,14,8],[14,9,14,10],[14,11,14,12],[14,13,14,14],[14,15,14,17],[14,18,14,20],[14,21,14,22],[15,2,15,4],[15,5,15,6],[15,7,15,8],[15,9,15,10],[15,11,15,12],[15,13,15,14],[15,15,15,17],[15,18,15,20],[15,21,15,22],[16,2,16,4],[16,5,16,6],[16,7,16,8],[16,9,16,10],[16,11,16,12],[16,21,16,22],[17,15,17,17],[17,18,17,20],[17,21,17,22],[17,13,17,14],[18,9,18,10],[18,11,18,12],[16,13,16,14],[16,15,16,17],[16,18,16,20],[17,2,17,4],[17,5,17,6],[17,7,17,8],[17,9,17,10],[17,11,17,12],[19,21,19,22],[18,18,18,20],[18,21,18,22],[19,2,19,4],[19,5,19,6],[19,7,19,8],[19,9,19,10],[19,11,19,12],[19,13,19,14],[19,15,19,17],[19,18,19,20],[18,13,18,14],[18,15,18,17],[18,2,18,4],[18,5,18,6],[18,7,18,8]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E324","v":140},null,"monturas de gafas de"]
[null,null,"metal común valoradas en ",null,null,null,null,{"$f":"'Resumen Operaciones '!E326","v":2800},null,null,"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los im-"]
[null,null,"porta denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H324","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H325","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,{"$f":"'Resumen Operaciones '!C330","v":"Fecha"},null,null,{"$f":"'Resumen Operaciones '!D330","v":"Operación"},null,{"$f":"'Resumen Operaciones '!E330","v":"Unidades"},null,{"$f":"'Resumen Operaciones '!F330","v":"Precio bruto"},null,{"$f":"'Resumen Operaciones '!G330","v":"Descuento comercial"},null,{"$f":"'Resumen Operaciones '!H330","v":"Vencimiento factura (I)"},null,{"$f":"'Resumen Operaciones '!I330","v":"Vencimiento factura (II)"},null,null,{"$f":"'Resumen Operaciones '!J330","v":"Vencimiento\nefecto comercial"},null,null,{"$f":"'Resumen Operaciones '!K330","v":"Vencimiento nuevo efecto comercial"},null,{"$f":"'Resumen Operaciones '!L330","v":"Deterioro crédito comercial"},{"$f":"'Resumen Operaciones '!M330","v":"Transferencia Cobro parcial"}]
[null,null,{"$f":"'Resumen Operaciones '!C331","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D331","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E331","v":995},null,{"$f":"'Resumen Operaciones '!F331","v":20.6},null,{"$f":"'Resumen Operaciones '!G331","v":0.02},null,{"$f":"'Resumen Operaciones '!H331","v":"2013-06-22"}]
[null,null,{"$f":"'Resumen Operaciones '!C332","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D332","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E332","v":865},null,{"$f":"'Resumen Operaciones '!F332","v":28},null,{"$f":"'Resumen Operaciones '!G332","v":0.1},null,{"$f":"'Resumen Operaciones '!H332","v":"2013-08-09"},null,null,null,null,{"$f":"'Resumen Operaciones '!J332","v":"2013-08-09"},null,null,{"$f":"'Resumen Operaciones '!K332","v":"2013-09-13"}]
[null,null,{"$f":"'Resumen Operaciones '!C333","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D333","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E333","v":995},null,{"$f":"'Resumen Operaciones '!F333","v":21},null,{"$f":"'Resumen Operaciones '!G333","v":0.01},null,{"$f":"'Resumen Operaciones '!H333","v":"2013-07-02"}]
[null,null,{"$f":"'Resumen Operaciones '!C334","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D334","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E334","v":770},null,{"$f":"'Resumen Operaciones '!F334","v":20.399999999999999},null,{"$f":"'Resumen Operaciones '!G334","v":0.02},null,{"$f":"'Resumen Operaciones '!H334","v":"2013-07-05"},null,{"$f":"'Resumen Operaciones '!I334","v":"2013-08-19"}]
[null,null,{"$f":"'Resumen Operaciones '!C335","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D335","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E335","v":1540},null,{"$f":"'Resumen Operaciones '!F335","v":28},null,{"$f":"'Resumen Operaciones '!G335","v":0.06},null,{"$f":"'Resumen Operaciones '!H335","v":"2013-08-25"},null,null,null,null,{"$f":"'Resumen Operaciones '!J335","v":"2013-08-25"},null,null,null,null,{"$f":"'Resumen Operaciones '!L335","v":"2013-08-18"},{"$f":"'Resumen Operaciones '!M335","v":"2013-10-14"}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Por todas las compras realizadas por la empresa Buena Visión, S.A. se aceptan efectos a pagar con vencimiento"]
[null,null,"en la fecha indicada en la factura. Al vencimiento de estos efectos, todos ellos son atendidos por dicha empresa."]
[]
[null,null,"En relación con el cliente de la Venta 1, éste acepta un efecto comercial con vencimiento a noventa días de la"]
[null,null,"fecha de compra. La letra, en poder de Buena Visión, S.A., no es atendida al vencimiento."]
[]
[null,null,"Transcurridos cinco días desde el vencimiento del efecto, el cliente acepta un nuevo efecto con vencimiento a"]
[null,null,"treinta días desde la fecha de vencimiento del anterior efecto comercial; por el importe del anterior efecto y re-"]
[null,null,"percutiéndole un",null,null,null,{"$f":"'Resumen Operaciones '!K324","v":4.4999999999999998E-2},"de intereses de demora. Llegado el segundo vencimiento, el efecto es atendido por"]
[null,null,"el cliente."]
[]
[null,null,"El cliente de la Venta 2 acepta un efecto comercial con vencimiento a noventa días de la fecha de compra. Una"]
[null,null,"semana antes del vencimiento tenemos conocimiento, por la prensa, de que nuestro cliente está atravesando"]
[null,null,"un periodo de dificultades financieras y la empresa contabiliza esta contingencia a través del sistema de segui-"]
[null,null,"miento individualizado para morosos. La letra, en poder de Buena Visión, S.A. no es atendida al vencimiento."]
[]
[null,null,"Puestos en contacto con el cliente, la empresa consigue cobrar el ",null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!K325","v":0.15},"del crédito mediante transferencia "]
[null,null,"bancaria cincuenta días después del vencimiento del correspondiente efecto comercial y, tras un análisis de"]
[null,null,"la situación del deudor y de las posibilidades de cobro del mismo, se decide dar por perdido definitivamente"]
[null,null,"el importe pendiente. "]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones de compra-venta de mercaderías siguiendo el procedimiento de desdobla-"]
[null,null,null,null,"miento en compras y ventas."]
[]
[null,null,null,"2.- Contabilice las correspondientes operaciones de acreedores y deudores por operaciones comerciales."]

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[]
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G332","v":0.1},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":2422}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":21798}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H325","v":0.21},null,null,{"$f":"D47*G46","v":4577.58}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":26375.58}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H332","v":"2013-08-09"},"por importe de",{"$f":"G48","v":26375.58}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Factura Compra 2 (ADN4)","index":125,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,4,68,6],[68,8,68,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C333","v":"2013-05-18"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E333","v":995},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F333","v":21},{"$f":"C39*K39","v":20895}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":20895}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G333","v":0.01},{"$f":"K58*L53","v":208.95000000000002}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":20686.05}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H324","v":0.21},{"$f":"K61*L60","v":4344.0704999999998}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":25030.120499999997}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H333","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":25030.120499999997}]

{"sheet":"Factura Compra 3 (ADN4)","index":126,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C334","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E334","v":770},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F334","v":20.399999999999999},{"$f":"C39*K39","v":15707.999999999998}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":15707.999999999998}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G334","v":0.02},{"$f":"K58*L53","v":314.15999999999997}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":15393.839999999998}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H324","v":0.21},{"$f":"K61*L60","v":3232.7063999999996}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":18626.546399999999}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"'Resumen Operaciones '!H334","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":7450.6185599999999}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"'Resumen Operaciones '!I334","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":11175.927839999998}]

{"sheet":"Factura Venta 2 (ADN4)","index":127,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C335","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E335","v":1540},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F335","v":28},{"$f":"C32*F32","v":43120}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G335","v":0.06},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":2587.1999999999998}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":40532.800000000003}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H325","v":0.21},null,null,{"$f":"D47*G46","v":8511.8880000000008}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":49044.688000000002}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H335","v":"2013-08-25"},"por importe de",{"$f":"G48","v":49044.688000000002}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Letra Pago Compra 1 (ADN4)","index":128,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 1 (ADN4)'!L69","v":24305.342600000004}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C331","v":"2013-05-08"},null,{"$f":"'Resumen Operaciones '!H331","v":"2013-06-22"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veinticuatro Mil Trescientos Cinco Euros Con Treinta y Cuatro Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Cobro Venta 1 (ADN4)","index":129,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 1 (ADN4)'!G56","v":26375.58}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C332","v":"2013-05-11"},null,{"$f":"'Resumen Operaciones '!H332","v":"2013-08-09"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veintiseis Mil Trescientos Setenta y Cinco Euros Con Cincuenta y Ocho Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,null,null,null,null,"Domicilio","C/ Romaguera Martín, 28"]
[null,null,null,null,null,null,"Población","Madrid"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",28046,"Madrid",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 2 (ADN4)","index":130,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 2 (ADN4)'!L69","v":25030.120499999997}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C333","v":"2013-05-18"},null,{"$f":"'Resumen Operaciones '!H333","v":"2013-07-02"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veinticinco Mil Treinta Euros Con Doce Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 3I (ADN4)","index":131,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 3 (ADN4)'!L69","v":7450.6185599999999}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C334","v":"2013-05-21"},null,{"$f":"'Resumen Operaciones '!H334","v":"2013-07-05"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Siete Mil Cuatrocientos Cincuenta Euros Con Sesenta y Dos Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Pago Compra 3II (ADN4)","index":132,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Compra 3 (ADN4)'!L71","v":11175.927839999998}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C334","v":"2013-05-21"},null,{"$f":"'Resumen Operaciones '!I334","v":"2013-08-19"}]
[null,null,"expresado a ",null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Once Mil Ciento Setenta y Cinco Euros Con Noventa y Tres Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Comercial",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ San Lorenzo, 33",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2038,6015,40,3101767432]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","BUENA VISIÓN, S.A."]
[null,null,null,null,null,null,"Domicilio","C/ Martín Colomer, 45"]
[null,null,null,null,null,null,"Población","Valencia"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46007,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Letra Cobro Venta 2 (ADN4)","index":133,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 2 (ADN4)'!G56","v":49044.688000000002}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C335","v":"2013-05-27"},null,{"$f":"'Resumen Operaciones '!H335","v":"2013-08-25"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Cuarenta y Nueve Mil Cuarenta y Cuatro Euros Con Sesenta y Nueve Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS VALENCIANAS, S.L."]
[null,null,null,null,null,null,"Domicilio","Avda. San Cristóbal, 26"]
[null,null,null,null,null,null,"Población","Gandía"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46702,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Nueva Letra Venta 1 (ADN4)","index":134,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8],[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"N8","v":26490.973162500002}]
[]
[null,null,"Por esta  LETRA DE CAMBIO",null,null,null,null,null,null,null,null,null,"Importe letra anterior =",{"$f":"'Letra Cobro Venta 1 (ADN4)'!M4","v":26375.58}]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO",null,null,null,"Intereses de demora =",{"$f":"'Resumen Operaciones '!K324*'Nueva Letra Venta 1 (ADN4)'!N6*('Resumen Operaciones '!K332-'Resumen Operaciones '!J332)/360","v":115.3931625}]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!J332+5","v":"2013-08-14"},null,{"$f":"'Resumen Operaciones '!K332","v":"2013-09-13"},null,null,null,"Importe nueva letra =",{"$f":"N6+N7","v":26490.973162500002}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veintiseis Mil Cuatrocientos Noventa Euros Con Noventa y Siete Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,null,null,null,null,"Domicilio","C/ Romaguera Martín, 28"]
[null,null,null,null,null,null,"Población","Madrid"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",28046,"Madrid",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Transf. Cobro Venta 2 (ADN4)","index":135,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!J335+50","v":"2013-10-14"},null,null,null,"Transferencia a su favor de Ópticas Valencianas, S.L.",null,null,null,null,null,{"$f":"N13","v":7356.7031999999999}]
[]
[null,"Ordenante: ",null,null,"Ópticas Valencianas, S.L."]
[null,"Beneficiario: ",null,null,"Buena Visión, S.A."]
[null,"Concepto: ",null,null,"Cobro parcial factura nº",null,{"$f":"'Factura Venta 2 (ADN4)'!G19","v":"2013-674"},null,null,null,null,null,"Importe total factura =",{"$f":"'Factura Venta 2 (ADN4)'!G56","v":49044.688000000002}]
[null,"IBAN Ordenante",null,null,"ES44  2005  0033  4011  0081 1325",null,null,null,null,null,null,null,"% Cobrado =",{"$f":"'Resumen Operaciones '!K325","v":0.15}]
[null,"Clave transferencia: ",null,null,"134W13146021658",null,null,null,null,null,null,null,"Importe cobrado =",{"$f":"N11*N12","v":7356.7031999999999}]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-10-15"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":7356.7031999999999}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":7356.7031999999999}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Acreedores y Deudores Nivel 5","index":136,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,7,12,16],[18,7,18,16],[0,15,0,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]
[null,null,null,null,null,null,null,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO — NIVEL 5"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Nivel 5."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 5."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 5."]

{"sheet":"Enunciado Supuesto (ADN5)","index":137,"n_rows":49,"n_cols":24,"rows_kept":49,"cut":false,"hidden":true,"merged":[[14,18,14,20],[14,21,14,22],[15,2,15,4],[15,5,15,6],[15,7,15,8],[15,9,15,10],[15,11,15,12],[15,13,15,14],[15,15,15,17],[15,18,15,20],[15,21,15,22],[2,15,2,16],[3,7,3,9],[14,2,14,4],[14,5,14,6],[14,7,14,8],[14,9,14,10],[14,11,14,12],[14,13,14,14],[14,15,14,17],[16,2,16,4],[16,5,16,6],[16,7,16,8],[16,9,16,10],[16,11,16,12],[16,21,16,22],[17,15,17,17],[17,18,17,20],[17,21,17,22],[17,13,17,14],[17,11,17,12],[18,11,18,12],[16,13,16,14],[16,15,16,17],[16,18,16,20],[18,18,18,20],[18,2,18,4],[18,5,18,6],[18,7,18,8],[18,9,18,10],[17,2,17,4],[17,5,17,6],[17,7,17,8],[17,9,17,10],[27,19,27,20],[28,11,28,12],[29,7,29,8],[30,2,30,3],[18,21,18,22],[19,2,19,4],[19,5,19,6],[19,7,19,8],[19,9,19,10],[19,11,19,12],[19,13,19,14],[19,15,19,17],[19,18,19,20],[19,21,19,22],[18,13,18,14],[18,15,18,17]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E362","v":500},null,"monturas de gafas de"]
[null,null,"metal común valoradas en ",null,null,null,null,{"$f":"'Resumen Operaciones '!E364","v":7000},null,null,"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los im-"]
[null,null,"porta denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H362","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H363","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,{"$f":"'Resumen Operaciones '!C368","v":"Fecha"},null,null,{"$f":"'Resumen Operaciones '!D368","v":"Operación"},null,{"$f":"'Resumen Operaciones '!E368","v":"Unidades"},null,{"$f":"'Resumen Operaciones '!F368","v":"Precio bruto"},null,{"$f":"'Resumen Operaciones '!G368","v":"Descuento comercial"},null,{"$f":"'Resumen Operaciones '!H368","v":"Vencimiento factura (I)"},null,{"$f":"'Resumen Operaciones '!I368","v":"Vencimiento factura (II)"},null,null,{"$f":"'Resumen Operaciones '!J368","v":"Vencimiento\nefecto comercial"},null,null,{"$f":"'Resumen Operaciones '!K368","v":"Descuento efecto comercial"},null,{"$f":"'Resumen Operaciones '!L368","v":"Vencimiento nuevo efecto comercial"}]
[null,null,{"$f":"'Resumen Operaciones '!C369","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D369","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E369","v":960},null,{"$f":"'Resumen Operaciones '!F369","v":13.4},null,{"$f":"'Resumen Operaciones '!G369","v":0.02},null,{"$f":"'Resumen Operaciones '!H369","v":"2013-06-22"}]
[null,null,{"$f":"'Resumen Operaciones '!C370","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D370","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E370","v":980},null,{"$f":"'Resumen Operaciones '!F370","v":18.2},null,{"$f":"'Resumen Operaciones '!G370","v":0.06},null,{"$f":"'Resumen Operaciones '!H370","v":"2013-08-09"},null,null,null,null,{"$f":"'Resumen Operaciones '!J370","v":"2013-08-09"},null,null,{"$f":"'Resumen Operaciones '!K370","v":"2013-05-15"}]
[null,null,{"$f":"'Resumen Operaciones '!C371","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D371","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E371","v":680},null,{"$f":"'Resumen Operaciones '!F371","v":13.7},null,{"$f":"'Resumen Operaciones '!G371","v":0.01},null,{"$f":"'Resumen Operaciones '!H371","v":"2013-07-02"}]
[null,null,{"$f":"'Resumen Operaciones '!C372","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D372","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E372","v":680},null,{"$f":"'Resumen Operaciones '!F372","v":13.299999999999999},null,{"$f":"'Resumen Operaciones '!G372","v":0.02},null,{"$f":"'Resumen Operaciones '!H372","v":"2013-07-05"},null,{"$f":"'Resumen Operaciones '!I372","v":"2013-08-19"}]
[null,null,{"$f":"'Resumen Operaciones '!C373","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D373","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E373","v":990},null,{"$f":"'Resumen Operaciones '!F373","v":18.2},null,{"$f":"'Resumen Operaciones '!G373","v":7.0000000000000007E-2},null,{"$f":"'Resumen Operaciones '!H373","v":"2013-08-25"},null,null,null,null,{"$f":"'Resumen Operaciones '!J373","v":"2013-08-25"},null,null,{"$f":"'Resumen Operaciones '!K373","v":"2013-05-30"},null,{"$f":"'Resumen Operaciones '!L373","v":"2013-10-09"}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Todas las compras realizadas por la empresa Buena Visión, S. A. se pagan al vencimiento de la factura mediante"]
[null,null,"cheque."]
[]
[null,null,"En relación con el cliente de la Venta 1, éste acepta un efecto comercial con vencimiento a noventa días de la"]
[null,null,"fecha de compra. Cuatro días después, la letra se descuenta en el banco AVANT-BANK que carga el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!K362","v":6.25E-2}]
[null,null,"de interés nominal anual en concepto de intereses, el",null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!K363","v":5.0000000000000001E-3},null,"del importe nominal del efecto comercial en"]
[null,null,"concepto de comisiones, el",null,null,null,null,{"$f":"'Resumen Operaciones '!K364","v":4.0000000000000001E-3},null,"del importe nominal del efecto comercial en concepto de timbre y"]
[null,null,{"$f":"'Resumen Operaciones '!K365","v":0.4},null,"de gastos de correo. El librado atiende, en la fecha de vencimiento, al pago del efecto comercial."]
[]
[null,null,"Por lo que se refiere a la Venta 2, el cliente acepta un efecto comercial con vencimiento a noventa días. Tres días"]
[null,null,"después la empresa descuenta el efecto en el banco AVANT-BANK, por lo que la entidad bancaria abona a Buena"]
[null,null,"Visión, S.A. el correspondiente importe líquido una vez deducidos los mismos gastos que le fueron cargados en el"]
[null,null,"descuento del efecto comercial de la Venta 1. "]
[]
[null,null,"Puesto que el librado no atiende al pago del efecto en la fecha de vencimiento; la empresa Buena Visión, S.A., tras"]
[null,null,"ponerse en contacto con el cliente, emite un nuevo efecto a cuarenta y cinco días desde la fecha de vencimiento"]
[null,null,"del anterior efecto por el importe nominal de este último más los gastos de devolución que le supusieron a Buena"]
[null,null,"Visión, S.A. el",null,null,{"$f":"'Resumen Operaciones '!M362","v":0.06},"del importe nominal del efecto devuelto y",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!M363","v":0.4},"de gastos de correo. Este nuevo efecto"]
[null,null,"comercial es atendido al vencimiento."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones de compra-venta de mercaderías siguiendo el procedimiento de desdobla-"]
[null,null,null,null,"miento en compras y ventas."]
[]
[null,null,null,"2.- Contabilice las correspondientes operaciones de acreedores y deudores por operaciones comerciales."]

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[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[null,null,null,null,{"$f":"O10","v":"Compras de mercaderías 2"},{"$f":"'Factura Compra 3 (ADN5)'!L19","v":"2013-05-21"}]
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[null,null,"                       FORMA DE PAGO                       "]
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[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

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[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E371","v":680},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F371","v":13.7},{"$f":"C39*K39","v":9316}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":9316}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G371","v":0.01},{"$f":"K58*L53","v":93.16}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":9222.84}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H362","v":0.21},{"$f":"K61*L60","v":1936.7963999999999}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":11159.636399999999}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H371","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":11159.636399999999}]

{"sheet":"Factura Compra 3 (ADN5)","index":143,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[18,3,18,8],[52,4,52,9],[20,10,20,11],[25,4,25,9],[26,4,26,9],[27,4,27,9],[35,4,35,9],[36,4,36,9],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[57,7,57,9],[58,7,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C372","v":"2013-05-21"}]
[null,null,"Ref:"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E372","v":680},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F372","v":13.299999999999999},{"$f":"C39*K39","v":9044}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":9044}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G372","v":0.02},{"$f":"K58*L53","v":180.88}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":8863.1200000000008}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H362","v":0.21},{"$f":"K61*L60","v":1861.2552000000001}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":10724.3752}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"'Resumen Operaciones '!H372","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":4289.7500800000007}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"'Resumen Operaciones '!I372","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":6434.6251199999997}]

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[]
[]
[]
[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C373","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E373","v":990},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F373","v":18.2},{"$f":"C32*F32","v":18018}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G373","v":7.0000000000000007E-2},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":1261.2600000000002}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":16756.739999999998}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H363","v":0.21},null,null,{"$f":"D47*G46","v":3518.9153999999994}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":20275.655399999996}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H373","v":"2013-08-25"},"por importe de",{"$f":"G48","v":20275.655399999996}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

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[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
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[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 1 (ADN5)'!L69","v":15254.1312},"#","€"]
[null,null,"Páguese por este cheque a",null,{"$f":"'Factura Compra 1 (ADN5)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Quince Mil Doscientos Cincuenta y Cuatro Euros Con Trece Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Factura Compra 1 (ADN5)'!H69","v":"2013-06-22"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",4509941,2,null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509941},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Letra Cobro Venta 1 (ADN5)","index":146,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8],[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 1 (ADN5)'!G56","v":20286.666400000002}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C370","v":"2013-05-11"},null,{"$f":"'Resumen Operaciones '!H370","v":"2013-08-09"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veinte Mil Doscientos Ochenta y Seis Euros Con Sesenta y Siete Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,null,null,null,null,"Domicilio","C/ Romaguera Martín, 28"]
[null,null,null,null,null,null,"Población","Madrid"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",28046,"Madrid",null,null,null,"P.P. Sociedad del librador"]

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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 2 (ADN5)'!L69","v":11159.636399999999},"#","€"]
[null,null,"Páguese por este cheque a",null,{"$f":"'Factura Compra 2 (ADN5)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Once Mil Ciento Cincuenta y Nueve Euros Con Sesenta y Cuatro Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Factura Compra 2 (ADN5)'!H69","v":"2013-07-02"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",4509942,3,null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509942},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 3 (ADN5)'!L69","v":4289.7500800000007},"#","€"]
[null,null,"Páguese por este cheque a",null,{"$f":"'Factura Compra 3 (ADN5)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Cuatro Mil Doscientos Ochenta y Nueve Euros Con Setenta y Cinco Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Factura Compra 3 (ADN5)'!H69","v":"2013-07-05"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",4509943,4,null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509943},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Cheque Pago Compra 3II (ADN5)","index":149,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[13,12,13,13]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 3 (ADN5)'!L71","v":6434.6251199999997},"#","€"]
[null,null,"Páguese por este cheque a",null,{"$f":"'Factura Compra 3 (ADN5)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Seis Mil Cuatrocientos Treinta y Cuatro Euros Con Sesenta y Tres Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Factura Compra 3 (ADN5)'!H71","v":"2013-08-19"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",4509944,5,null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509944},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Letra Cobro Venta 2 (ADN5)","index":150,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[15,7,15,8],[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 2 (ADN5)'!G56","v":20275.655399999996}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C373","v":"2013-05-27"},null,{"$f":"'Resumen Operaciones '!H373","v":"2013-08-25"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veinte Mil Doscientos Setenta y Cinco Euros Con Sesenta y Seis Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Sin protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS VALENCIANAS, S.L."]
[null,null,null,null,null,null,"Domicilio","Avda. San Cristóbal, 26"]
[null,null,null,null,null,null,"Población","Gandía"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46702,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Efectos Com. Descontados (ADN5)","index":151,"n_rows":26,"n_cols":13,"rows_kept":26,"cut":false,"hidden":true,"merged":[[20,10,20,11],[13,7,15,7],[11,2,11,6],[4,11,4,12],[13,2,15,2],[13,10,15,11],[16,10,16,11],[17,10,17,11],[18,10,18,11],[19,10,19,11],[20,3,20,4],[11,8,11,12],[19,3,19,4],[2,6,3,12],[13,3,15,4],[16,3,16,4],[17,3,17,4],[18,3,18,4],[13,12,15,12],[13,5,15,5],[13,6,15,6],[13,8,15,8],[13,9,15,9],[9,3,9,6]]}
[]
[]
[null,null,null,null,null,null,"COMUNICACIÓN EFECTOS COMERCIALES DESCONTADOS"]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:","2013-05-31"]
[]
[null,null,null,"entidad","oficina","dc","nº de cuenta",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"CCC",2038,6015,40,3101767432,null,null,null,"CL MARTÍN COLOMER, 45"]
[null,null,null,null,null,null,null,null,null,null,"46007 VALENCIA"]
[null,null,"IBAN","ES54  2038  6015  4031 0176 7432",null,null,null,null,null,null,"VALENCIA"]
[]
[null,null,"Durante el mes de mayo hemos abonado en su cuenta la cantidad de",null,null,null,null,{"$f":"SUM(M17:M21)","v":39587.32282564028},"referida al descuento de letras de cambio que sigue:"]
[]
[null,null,"EFECTO COMERCIAL","TIPO DE EFECTO COMERCIAL",null,"FECHA DESCUENTO EFECTO","IMPORTE NOMINAL EFECTO COMERCIAL","INTERESES POR DESCUENTO (1)","COMISIÓN POR DESCUENTO (2)","TIMBRE (3)","GASTOS DE\nCORREO (4)",null,"IMPORTE ABONADO"]
[]
[]
[null,null,"Venta 1","Aceptado\n(sin protesto notarial)",null,{"$f":"'Resumen Operaciones '!K370","v":"2013-05-15"},{"$f":"'Letra Cobro Venta 1 (ADN5)'!M4","v":20286.666400000002},{"$f":"K23*G17*('Resumen Operaciones '!J370-'Resumen Operaciones '!K370)/360","v":302.89119972222221},{"$f":"K24*G17","v":101.43333200000001},{"$f":"K25*G17","v":81.146665600000006},{"$f":"K26","v":0.4},null,{"$f":"G17-SUM(H17:L17)","v":19800.795202677778}]
[null,null,"Venta 2","Aceptado\n(sin protesto notarial)",null,{"$f":"'Resumen Operaciones '!K373","v":"2013-05-30"},{"$f":"'Letra Cobro Venta 2 (ADN5)'!M4","v":20275.655399999996},{"$f":"K23*G18*('Resumen Operaciones '!J373-'Resumen Operaciones '!K373)/360","v":306.24687843749996},{"$f":"K24*G18","v":101.37827699999998},{"$f":"K25*G18","v":81.102621599999992},{"$f":"K26","v":0.4},null,{"$f":"G18-SUM(H18:L18)","v":19786.527622962498}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"(1)",{"$f":"'Resumen Operaciones '!K362","v":6.25E-2},"(interés nominal anual)"]
[null,null,null,null,null,null,null,null,null,"(2)",{"$f":"'Resumen Operaciones '!K363","v":5.0000000000000001E-3},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(3)",{"$f":"'Resumen Operaciones '!K364","v":4.0000000000000001E-3},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(4)",{"$f":"'Resumen Operaciones '!K365","v":0.4},"por efecto"]

{"sheet":"Efectos Com. Impagados (ADN5)","index":152,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":true,"merged":[[17,3,17,4],[17,8,17,9],[21,3,21,4],[21,8,21,9],[18,3,18,4],[18,8,18,9],[19,3,19,4],[19,8,19,9],[20,3,20,4],[20,8,20,9],[2,6,3,10],[4,9,4,10],[9,3,9,6],[11,2,11,6],[14,8,16,9],[14,10,16,10],[14,2,16,2],[14,3,16,4],[14,5,16,5],[14,6,16,6],[14,7,16,7]]}
[]
[]
[null,null,null,null,null,null,"COMUNICACIÓN EFECTOS COMERCIALES IMPAGADOS"]
[]
[null,null,null,null,null,null,null,null,"Fecha:","2013-08-31"]
[]
[null,null,null,"entidad","oficina","dc","nº de cuenta",null,"BUENA VISIÓN, S.A."]
[null,null,"CCC",2038,6015,40,3101767432,null,"CL MARTÍN COLOMER, 45"]
[null,null,null,null,null,null,null,null,"46007 VALENCIA"]
[null,null,"IBAN","ES54  2038  6015  4031 0176 7432",null,null,null,null,"VALENCIA"]
[]
[null,null,"Durante el mes de mayo hemos cargado en su cuenta la cantidad de",null,null,null,null,{"$f":"SUM(K18:K22)","v":21492.594723999995},"referida a las letras de cambio"]
[null,null," impagadas que sigue:"]
[]
[null,null,"EFECTO COMERCIAL","TIPO DE EFECTO COMERCIAL",null,"VENCIMIENTO EFECTO\nCOMERCIAL IMPAGADO","IMPORTE NOMINAL EFECTO COMERCIAL","COMISIÓN DE DEVOLUCIÓN (1)","GASTOS DE\nCORREO (2)",null,"IMPORTE CARGADO"]
[]
[]
[null,null,"Venta 2","Aceptado\n(sin protesto notarial)",null,{"$f":"'Letra Cobro Venta 2 (ADN5)'!I8","v":"2013-08-25"},{"$f":"'Letra Cobro Venta 2 (ADN5)'!M4","v":20275.655399999996},{"$f":"I24*G18","v":1216.5393239999996},{"$f":"I25","v":0.4},null,{"$f":"G18+SUM(H18:J18)","v":21492.594723999995}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"(1)",{"$f":"'Resumen Operaciones '!M362","v":0.06},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,"(2)",{"$f":"'Resumen Operaciones '!M363","v":0.4},"por efecto"]

{"sheet":"Nueva Letra Venta 2 (ADN5)","index":153,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[14,2,14,4],[20,2,20,4],[20,12,20,13],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7],[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Efectos Com. Impagados (ADN5)'!K18","v":21492.594723999995}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!J373+5","v":"2013-08-30"},null,{"$f":"'Resumen Operaciones '!L373","v":"2013-10-09"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veintiuno Mil Cuatrocientos Noventa y Dos Euros Con Cincuenta y Nueve Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,null,null,null,null,"Domicilio","C/ Romaguera Martín, 28"]
[null,null,null,null,null,null,"Población","Madrid"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",28046,"Madrid",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Acreedores y Deudores Nivel 6","index":154,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,7,12,16],[18,7,18,16],[0,15,0,16],[1,7,2,16],[3,7,3,16],[4,7,4,12],[5,7,5,12],[7,7,7,16]]}
[null,"  Haga un doble click sobre la imagen para ver esta Presentación",null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 2"]
[null,null,null,null,null,null,null,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRÁFICO — NIVEL 6"]
[]
[]
[]
[null,null,null,null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Nivel 6."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Nivel 6."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Nivel 6."]

{"sheet":"Enunciado Supuesto (ADN6)","index":155,"n_rows":59,"n_cols":25,"rows_kept":59,"cut":false,"hidden":true,"merged":[[2,15,2,16],[3,7,3,9],[14,2,14,4],[14,5,14,6],[14,7,14,8],[14,9,14,10],[14,11,14,12],[14,13,14,14],[14,15,14,17],[14,18,14,20],[14,21,14,22],[15,2,15,4],[15,5,15,6],[15,7,15,8],[15,9,15,10],[15,11,15,12],[15,13,15,14],[15,15,15,17],[15,18,15,20],[15,21,15,22],[18,18,18,20],[18,21,18,22],[16,2,16,4],[16,5,16,6],[16,7,16,8],[16,9,16,10],[16,11,16,12],[16,13,16,14],[16,15,16,17],[16,18,16,20],[16,21,16,22],[17,15,17,17],[17,18,17,20],[17,21,17,22],[17,13,17,14],[19,11,19,12],[17,2,17,4],[17,5,17,6],[17,7,17,8],[17,9,17,10],[17,11,17,12],[18,11,18,12],[43,15,43,16],[19,21,19,22],[39,3,39,4],[18,2,18,4],[18,5,18,6],[18,7,18,8],[18,9,18,10],[19,13,19,14],[19,15,19,17],[19,18,19,20],[18,13,18,14],[18,15,18,17],[19,2,19,4],[19,5,19,6],[19,7,19,8],[19,9,19,10],[40,8,40,9],[29,9,29,10],[31,2,31,3],[30,4,30,5],[44,12,44,13],[43,7,43,8]]}
[]
[]
[null,null,"El día 1 de mayo de 2013 la empresa Buena Visión S.A. tenía en su almacén",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!E400","v":460},null,"monturas de gafas de"]
[null,null,"metal común valoradas en ",null,null,null,null,{"$f":"'Resumen Operaciones '!E402","v":7820},null,null,"."]
[]
[null,null,"Se trata de productos originarios de Estados Unidos que son comprados al único proveedor español que los im-"]
[null,null,"porta denominado Ópticas Reunidas S.A. El IVA soportado por dicho producto está fijado en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H400","v":0.21},"."]
[]
[null,null,"La venta de estas monturas por parte de la empresa Buena Visión S.A. se realiza en el mercado español de los "]
[null,null,"distribuidores de productos oftalmológicos. El IVA repercutido del producto está establecido en el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!H401","v":0.21},". El"]
[null,null,"servicio de transporte y de seguro de las mercancías es prestado por la propia empresa vendedora."]
[]
[null,null,"Durante el mes de mayo se realizaron las operaciones que seguidamente se exponen:"]
[]
[null,null,{"$f":"'Resumen Operaciones '!C407","v":"Fecha"},null,null,{"$f":"'Resumen Operaciones '!D407","v":"Operación"},null,{"$f":"'Resumen Operaciones '!E407","v":"Unidades"},null,{"$f":"'Resumen Operaciones '!F407","v":"Precio bruto"},null,{"$f":"'Resumen Operaciones '!G407","v":"Descuento comercial"},null,{"$f":"'Resumen Operaciones '!H407","v":"Vencimiento factura (I)"},null,{"$f":"'Resumen Operaciones '!I407","v":"Vencimiento factura (II)"},null,null,{"$f":"'Resumen Operaciones '!J407","v":"Vencimientos\ncheque / efecto impagados"},null,null,{"$f":"'Resumen Operaciones '!K407","v":"Descuento efecto comercial"},null,{"$f":"'Resumen Operaciones '!L407","v":"Transferencia Cobro Venta"},{"$f":"'Resumen Operaciones '!M407","v":"Cobro efecto impagado\n(vía judicial)"}]
[null,null,{"$f":"'Resumen Operaciones '!C408","v":"2013-05-08"},null,null,{"$f":"'Resumen Operaciones '!D408","v":"Compra 1"},null,{"$f":"'Resumen Operaciones '!E408","v":715},null,{"$f":"'Resumen Operaciones '!F408","v":11.4},null,{"$f":"'Resumen Operaciones '!G408","v":0.03},null,{"$f":"'Resumen Operaciones '!H408","v":"2013-06-22"}]
[null,null,{"$f":"'Resumen Operaciones '!C409","v":"2013-05-11"},null,null,{"$f":"'Resumen Operaciones '!D409","v":"Venta 1"},null,{"$f":"'Resumen Operaciones '!E409","v":705},null,{"$f":"'Resumen Operaciones '!F409","v":15.4},null,{"$f":"'Resumen Operaciones '!G409","v":0.05},null,{"$f":"'Resumen Operaciones '!H409","v":"2013-08-09"},null,null,null,null,{"$f":"'Resumen Operaciones '!J409","v":"2013-08-09"},null,null,null,null,{"$f":"'Resumen Operaciones '!L409","v":"2013-10-28"}]
[null,null,{"$f":"'Resumen Operaciones '!C410","v":"2013-05-18"},null,null,{"$f":"'Resumen Operaciones '!D410","v":"Compra 2"},null,{"$f":"'Resumen Operaciones '!E410","v":640},null,{"$f":"'Resumen Operaciones '!F410","v":11.6},null,{"$f":"'Resumen Operaciones '!G410","v":0.01},null,{"$f":"'Resumen Operaciones '!H410","v":"2013-07-02"}]
[null,null,{"$f":"'Resumen Operaciones '!C411","v":"2013-05-21"},null,null,{"$f":"'Resumen Operaciones '!D411","v":"Compra 3"},null,{"$f":"'Resumen Operaciones '!E411","v":700},null,{"$f":"'Resumen Operaciones '!F411","v":11.299999999999999},null,{"$f":"'Resumen Operaciones '!G411","v":0.02},null,{"$f":"'Resumen Operaciones '!H411","v":"2013-07-05"},null,{"$f":"'Resumen Operaciones '!I411","v":"2013-08-19"}]
[null,null,{"$f":"'Resumen Operaciones '!C412","v":"2013-05-27"},null,null,{"$f":"'Resumen Operaciones '!D412","v":"Venta 2"},null,{"$f":"'Resumen Operaciones '!E412","v":1140},null,{"$f":"'Resumen Operaciones '!F412","v":15.4},null,{"$f":"'Resumen Operaciones '!G412","v":0.05},null,{"$f":"'Resumen Operaciones '!H412","v":"2013-08-25"},null,null,null,null,{"$f":"'Resumen Operaciones '!J412","v":"2013-08-25"},null,null,{"$f":"'Resumen Operaciones '!K412","v":"2013-05-30"},null,null,{"$f":"'Resumen Operaciones '!M412","v":"2013-12-23"}]
[]
[null,null,"NOTA: Las magnitudes monetarias que se presentan en este supuesto no incluyen el IVA correspondiente."]
[]
[null,null,"Todas las compras realizadas por la empresa Buena Visión, S.A. se pagan al vencimiento de la factura mediante"]
[null,null,"pagaré."]
[]
[null,null,"En relación con el cliente de la Venta 1, la empresa recibe un cheque con la fecha de vencimiento de la factura. "]
[null,null,"El banco comunica que, presentado a compensación en tiempo hábil, ha sido denegado su pago por la entidad"]
[null,null,"librada, por lo que nos devuelven el cheque con la declaración sustitutiva. Esto supuso a la empresa Buena Vi-"]
[null,null,"sión, S.A. unos gastos de devolución del",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!J400","v":4.4999999999999998E-2},null,"del nominal del cheque en concepto de comisión de devo-"]
[null,null,"lución, ",null,{"$f":"'Resumen Operaciones '!J401","v":5.0000000000000001E-4},null,"del nominal del cheque en concepto de comisión de gestión de declaración de impago y"]
[null,null,{"$f":"'Resumen Operaciones '!J402","v":0.4},null,"gastos de correo."]
[]
[null,null,"Puestos en contacto con el cliente, se acuerda el cobro del importe de la factura más el",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!J404","v":5.2000000000000005E-2},"de intereses de"]
[null,null,"demora mediante transferencia bancaria a los ochenta días desde la fecha de vencimiento de la factura."]
[]
[null,null,"Por lo que se refiere a la Venta 2, el cliente acepta un efecto comercial con vencimiento a noventa días con la"]
[null,null,"claúsula “con protesto notarial”. Tres días después, la empresa descuenta el efecto en el banco AVANT-BANK;"]
[null,null,"por lo que la entidad bancaria abona a Buena Visión, S.A. el correspondiente importe líquido una vez deducidos"]
[null,null,"el",{"$f":"'Resumen Operaciones '!L400","v":6.25E-2},null,"de interés nominal anual en concepto de intereses, el",null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!L401","v":5.0000000000000001E-3},"en concepto de comisión de"]
[null,null,"devolución, el",null,null,{"$f":"'Resumen Operaciones '!L402","v":4.0000000000000001E-3},"de timbre y",null,{"$f":"'Resumen Operaciones '!L403","v":0.4},null,"de gastos de correo."]
[]
[null,null,"El librado no paga al vencimiento, lo que supuso a Buena Visión, S.A. unos gastos de devolución del ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!N400","v":0.06},"del"]
[null,null,"nominal del efecto devuelto,",null,null,null,null,{"$f":"'Resumen Operaciones '!N401","v":25},null,"de la gestión de protesto ante notario,",null,null,null,null,null,{"$f":"'Resumen Operaciones '!N402","v":0.01},null,"del nominal del efecto "]
[null,null,"devuelto en concepto de gestión de declaración de impago y",null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!L403","v":0.4},null,"de gastos de correo."]
[]
[null,null,"La empresa, tras ponerse en contacto con el librado y no llegar a ningún acuerdo para el cobro, decide reclamarlo "]
[null,null,"por vía judicial, acudiendo al notario para pedir el levantamiento de un protesto notarial trascurridos quince días "]
[null,null,"de la fecha de vencimiento del efecto, lo que supuso unos gastos del",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!N404","v":3.0000000000000001E-3},"del nominal del efecto, pagados "]
[null,null,"mediante transferencia bancaria a la cuenta corriente del banco AVANT-BANK. Finalmente, la empresa consiguió"]
[null,null,"cobrar el importe del efecto impagado pasados ciento veinte días de la fecha de vencimiento de la factura median-"]
[null,null,"te transferencia bancaria a la mencionada cuenta corriente."]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice las operaciones de compra-venta de mercaderías siguiendo el procedimiento de desdobla-"]
[null,null,null,null,"miento en compras y ventas."]
[]
[null,null,null,"2.- Contabilice las correspondientes operaciones de acreedores y deudores por operaciones comerciales."]

{"sheet":"Libro Diario (ADN6)","index":156,"n_rows":99,"n_cols":9,"rows_kept":99,"cut":false,"hidden":true,"merged":[]}
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[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[null,null,null,{"$f":"O17","v":"Pago proveedores compra 3, plazo 2º, mediante pagaré"},null,{"$f":"'Efecto Com. Impagado V2 (ADN6)'!F17","v":"2013-08-25"}]
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[null,null,{"$f":"SUM('Efecto Com. Impagado V2 (ADN6)'!H17:L17)","v":1438.0435399999999},626,{"$f":"IF(D76=\"\",\"\",VLOOKUP(D76,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":"Servicios bancarios y similares"},"a",572,{"$f":"IF(G76=\"\",\"\",VLOOKUP(G76,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"'Efecto Com. Impagado V2 (ADN6)'!M17","v":21618.665539999998}]
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[null,null,null,null,{"$f":"IF(D83=\"\",\"\",VLOOKUP(D83,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G83=\"\",\"\",VLOOKUP(G83,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,{"$f":"O19","v":"Reclasificación del efecto comercial impagado de la venta 2"},null,{"$f":"'Transf. Pago Notaría V2 (ADN6)'!E7","v":"2013-09-09"}]
[null,null,{"$f":"I85","v":60.541865999999999},623,{"$f":"IF(D85=\"\",\"\",VLOOKUP(D85,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":"Servicios de profesionales independientes"},{"$f":"IF(G85=\"\",\"\",\"a\")","v":"a"},572,{"$f":"IF(G85=\"\",\"\",VLOOKUP(G85,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"'Transf. Pago Notaría V2 (ADN6)'!O7","v":60.541865999999999}]
[null,null,null,null,{"$f":"IF(D86=\"\",\"\",VLOOKUP(D86,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},"",null,{"$f":"IF(G86=\"\",\"\",VLOOKUP(G86,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
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[null,null,null,{"$f":"O20","v":"Protesto notarial del efecto comercial impagado de la venta 2"},null,{"$f":"'Transf. Cobro Venta 1 (ADN6)'!E7","v":"2013-10-28"}]
[null,null,{"$f":"'Transf. Cobro Venta 1 (ADN6)'!O7","v":12624.336237333333},572,{"$f":"IF(D90=\"\",\"\",VLOOKUP(D90,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},"a",430,{"$f":"IF(G90=\"\",\"\",VLOOKUP(G90,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":"Clientes"},{"$f":"'Transf. Cobro Venta 1 (ADN6)'!N10","v":12480.121499999999}]
[null,null,null,null,{"$f":"IF(D91=\"\",\"\",VLOOKUP(D91,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":""},"a",769,{"$f":"IF(G91=\"\",\"\",VLOOKUP(G91,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":"Otros ingresos financieros"},{"$f":"'Transf. Cobro Venta 1 (ADN6)'!N11","v":144.21473733333332}]
[null,null,null,null,{"$f":"IF(D92=\"\",\"\",VLOOKUP(D92,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":""},"",null,{"$f":"IF(G92=\"\",\"\",VLOOKUP(G92,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D93=\"\",\"\",VLOOKUP(D93,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":""},"",null,{"$f":"IF(G93=\"\",\"\",VLOOKUP(G93,'Cuadro de Cuentas'!$B$3:$C572,2,FALSE))","v":""}]
[null,null,null,{"$f":"O21","v":"Cobro de la venta 1 con los intereses de demora"},null,{"$f":"'Transf. Cobro Venta 2 (ADN6)'!E7","v":"2013-12-23"}]
[null,null,{"$f":"'Transf. Cobro Venta 2 (ADN6)'!O7","v":20180.621999999999},572,{"$f":"IF(D95=\"\",\"\",VLOOKUP(D95,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":"Bancos e instituciones de crédito c/c vista, euros"},{"$f":"IF(G95=\"\",\"\",\"a\")","v":"a"},4315,{"$f":"IF(G95=\"\",\"\",VLOOKUP(G95,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":"Efectos comerciales impagados"},{"$f":"C80","v":20180.621999999999}]
[null,null,null,null,{"$f":"IF(D96=\"\",\"\",VLOOKUP(D96,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},{"$f":"IF(G96=\"\",\"\",\"a\")","v":""},null,{"$f":"IF(G96=\"\",\"\",VLOOKUP(G96,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D97=\"\",\"\",VLOOKUP(D97,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},{"$f":"IF(G97=\"\",\"\",\"a\")","v":""},null,{"$f":"IF(G97=\"\",\"\",VLOOKUP(G97,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D98=\"\",\"\",VLOOKUP(D98,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""},{"$f":"IF(G98=\"\",\"\",\"a\")","v":""},null,{"$f":"IF(G98=\"\",\"\",VLOOKUP(G98,'Cuadro de Cuentas'!$B$3:$C567,2,FALSE))","v":""}]
[null,null,null,{"$f":"O22","v":"Cobro del efecto comercial impagado protestado de la venta 2"}]
[null,null,{"$f":"SUM(C5:C99)","v":224234.32283251584},null,null,null,null,null,{"$f":"SUM(I5:I99)","v":224234.32283251584}]

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[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
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[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
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[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C408","v":"2013-05-08"}]
[null,null,"Ref:"]
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[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
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[null,null,{"$f":"'Resumen Operaciones '!E408","v":715},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F408","v":11.4},{"$f":"C39*K39","v":8151}]
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[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":8151}]
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[]
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[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G408","v":0.03},{"$f":"K58*L53","v":244.53}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":7906.47}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H400","v":0.21},{"$f":"K61*L60","v":1660.3587}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":9566.8287}]
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[null,null,null,"Observaciones:\n"]
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[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H408","v":"2013-06-22"},"Por importe de",null,null,{"$f":"L62","v":9566.8287}]

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[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
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[]
[]
[null,null,"Cliente:","ÓPTICAS MADRILEÑAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C409","v":"2013-05-11"}]
[null,null,null,null,null,"Número Factura:","2013-531"]
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[]
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[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
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[null,null,{"$f":"'Resumen Operaciones '!E409","v":705},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F409","v":15.4},{"$f":"C32*F32","v":10857}]
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[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G409","v":0.05},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":542.85}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":10314.15}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H401","v":0.21},null,null,{"$f":"D47*G46","v":2165.9714999999997}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":12480.121499999999}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H409","v":"2013-08-09"},"por importe de",{"$f":"G48","v":12480.121499999999}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

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[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
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[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1734]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C410","v":"2013-05-18"}]
[null,null,"Ref:"]
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[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
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[null,null,{"$f":"'Resumen Operaciones '!E410","v":640},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F410","v":11.6},{"$f":"C39*K39","v":7424}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7424}]
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[]
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[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G410","v":0.01},{"$f":"K58*L53","v":74.239999999999995}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":7349.76}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H400","v":0.21},{"$f":"K61*L60","v":1543.4495999999999}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":8893.2096000000001}]
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[]
[]
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[null,null,null,"Observaciones:\n"]
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[null,null,null,null,"Con vencimiento el        ",null,null,{"$f":"'Resumen Operaciones '!H410","v":"2013-07-02"},"Por importe de",null,null,{"$f":"L62","v":8893.2096000000001}]

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[null,null,null,null,null,null,null,null,"ÓPTICAS REUNIDAS, S.A."]
[null,null,null,null,null,null,null,null,"Dirección, España"]
[null,null,null,null,null,null,null,null,"CIF:"]
[]
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[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº."]
[null,null,"Dirección:","España",null,null,null,null,null,null,1829]
[]
[null,null,"CIF:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C411","v":"2013-05-21"}]
[null,null,"Ref:"]
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[null,null,"Cantidad","Código","Descripción",null,null,null,null,null,"Precio\nUnitario","Valor"]
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[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E411","v":700},null,"Monturas de gafas de metal común",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F411","v":11.299999999999999},{"$f":"C39*K39","v":7909.9999999999991}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":7909.9999999999991}]
[]
[]
[]
[]
[null,null,null,"Customer Bank:",null,null,null,"Descuento Comercial",null,null,{"$f":"'Resumen Operaciones '!G411","v":0.02},{"$f":"K58*L53","v":158.19999999999999}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,"IBAN:",null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":7751.7999999999993}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H400","v":0.21},{"$f":"K61*L60","v":1627.8779999999997}]
[null,null,null,"SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L60+L61","v":9379.6779999999999}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,null,"Con vencimientos el",null,{"$f":"'Resumen Operaciones '!H411","v":"2013-07-05"},"Por importe de",null,null,{"$f":"IF(K59<>0,L62,40%*L62)","v":3751.8712}]
[]
[null,null,null,null,null,{"$f":"IF(K59<>0,\"\",\"Con vencimientos el\")","v":"Con vencimientos el"},null,{"$f":"'Resumen Operaciones '!I411","v":"2013-08-19"},{"$f":"IF(K59<>0,\"\",\"Por importe de\")","v":"Por importe de"},null,null,{"$f":"IF(K59<>0,\"\",60%*L62)","v":5627.8067999999994}]

{"sheet":"Factura Venta 2 (ADN6)","index":162,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[[60,2,60,6],[61,2,61,6],[3,3,3,6],[4,3,4,6],[8,3,8,6],[46,4,46,5],[52,2,52,6],[55,2,55,3]]}
[]
[]
[]
[null,null,null,"BUENA VISIÓN, S.A."]
[null,null,null,"CIF:"]
[]
[]
[]
[null,null,"Cliente:","ÓPTICAS VALENCIANAS, S.L."]
[null,null,"Dirección:"]
[null,null,"Código Postal:",null,"Localidad - País:","España"]
[null,null,"Teléfono: ",null,"Fax:"]
[null,null,"E-mail: ",null,"C.I.F:"]
[]
[]
[]
[]
[null,null,null,null,null,"Fecha Factura:",{"$f":"'Resumen Operaciones '!C412","v":"2013-05-27"}]
[null,null,null,null,null,"Número Factura:","2013-674"]
[]
[]
[]
[]
[null,null,"Cantidad","Código","Concepto","Precio/Unidad","Importe"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E412","v":1140},null,"Monturas de gafas de metal común",{"$f":"'Resumen Operaciones '!F412","v":15.4},{"$f":"C32*F32","v":17556}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Descuento:",{"$f":"'Resumen Operaciones '!G412","v":0.05},"sobre el importe bruto de la mercancía",null,{"$f":"D44*G32","v":877.80000000000007}]
[null,null,"Descuento por\nPronto Pago:",0,"sobre el importe neto de la mercancía",null,{"$f":"D45*(G32-G44)","v":0}]
[null,null,"Subtotal:",null,null,null,{"$f":"SUM(G26:G42)-G44-G45","v":16678.2}]
[null,null,"IVA:",{"$f":"'Resumen Operaciones '!H401","v":0.21},null,null,{"$f":"D47*G46","v":3502.422}]
[null,null,"Importe Total:",null,null,null,{"$f":"G46+G47","v":20180.621999999999}]
[]
[]
[]
[]
[null,null,"                       FORMA DE PAGO                       "]
[]
[]
[null,null,"Con vencimiento el",null,{"$f":"'Resumen Operaciones '!H412","v":"2013-08-25"},"por importe de",{"$f":"G48","v":20180.621999999999}]
[]
[]
[]
[]
[null,null,"Dirección – C.P. Localidad – Tel."]
[null,null,"YYY@YYY.com - www.YYY.com"]

{"sheet":"Pagaré Compra 1 (ADN6)","index":163,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[18,7,18,8],[18,2,18,3],[8,4,8,6],[12,4,12,14],[13,12,13,13],[11,4,11,9],[14,2,15,4]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  4031 0176 7432"]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,"Vencimiento",null,{"$f":"'Resumen Operaciones '!H408","v":"2013-06-22"}]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 1 (ADN6)'!L69","v":9566.8287},"#","€"]
[null,null,"Por este pagaré me comprometo a pagar el día del vencimiento indicado          "]
[null,null,"A",null,{"$f":"'Factura Compra 1 (ADN6)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros",null,{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Nueve Mil Quinientos Sesenta y Seis Euros Con Ochenta y Tres Céntimos"}]
[null,null,null,null,null,null,null,null,null,null,null,"VALENCIA, a",{"$f":"'Resumen Operaciones '!C408","v":"2013-05-08"}]
[null,null,"Pagaré",null,null,null,null,null,null,null," ","La fecha debe consignarse en letra"]
[]
[null,null,"Serie 8200","N.",7246550,2,null,8200,3]
[]
[null,null,{"$f":"E17","v":7246550},null,{"$f":"L4","v":2038},null,{"$f":"M4","v":6015},{"$f":"H17","v":8200}]

{"sheet":"Cheque Cobro Venta 1 (ADN6)","index":164,"n_rows":22,"n_cols":15,"rows_kept":22,"cut":false,"hidden":true,"merged":[[14,12,14,13]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2245,8071,36,1008954660]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2245  8071  36  1008954660"]
[]
[]
[null,null,"C/ JACINTO BENAVENTE, 42"]
[null,null,"46007 VALENCIA"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Venta 1 (ADN6)'!G56","v":12480.121499999999},"#","€"]
[null,null,"Páguese por este cheque a",null,{"$f":"'Factura Venta 1 (ADN6)'!D4","v":"BUENA VISIÓN, S.A."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M11,TRUE)","v":"Doce Mil Cuatrocientos Ochenta Euros Con Doce Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Factura Venta 1 (ADN6)'!E56","v":"2013-08-09"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[]
[null,null,"Serie AA","Nº.",9003546,7,null,4200,0]
[]
[]
[null,null,{"$f":"+E19","v":9003546},{"$f":"+L4","v":2245},{"$f":"+M4","v":8071},null,null,{"$f":"+O4","v":1008954660},null,{"$f":"+H19","v":4200}]

{"sheet":"Devoluc. Cheque Venta 1 (ADN6)","index":165,"n_rows":16,"n_cols":12,"rows_kept":16,"cut":false,"hidden":true,"merged":[[13,2,13,14],[10,11,10,12]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"P.P."]
[]
[null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Liquid. Devol. Cheque V1 (ADN6)'!G17","v":"2013-08-09"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"P.P."]

{"sheet":"Liquid. Devol. Cheque V1 (ADN6)","index":166,"n_rows":26,"n_cols":14,"rows_kept":26,"cut":false,"hidden":true,"merged":[[13,13,15,13],[16,10,16,11],[2,6,3,13],[4,11,4,13],[9,3,9,6],[11,2,11,6],[11,8,11,13],[13,2,15,2],[13,3,15,4],[13,5,15,5],[13,6,15,6],[13,7,15,7],[13,12,15,12],[20,10,20,11],[17,10,17,11],[18,10,18,11],[19,10,19,11],[13,8,15,8],[13,9,15,9],[13,10,15,11]]}
[]
[]
[null,null,null,null,null,null,"COMUNICACIÓN DEVOLUCIÓN DE CHEQUES"]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:","2013-08-31"]
[]
[null,null,null,"entidad","oficina","dc","nº de cuenta",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"CCC",2038,6015,40,3101767432,null,null,null,"CL MARTÍN COLOMER, 45"]
[null,null,null,null,null,null,null,null,null,null,"46007 VALENCIA"]
[null,null,"IBAN","ES54  2038  6015  4031 0176 7432",null,null,null,null,null,null,"VALENCIA"]
[]
[null,null,"Durante el mes de mayo hemos cargado en su cuenta la cantidad de",null,null,null,null,{"$f":"SUM(N17:N21)","v":687.49308918249983},"referida a los gastos de devolución de cheques que sigue:"]
[]
[null,null,"CHEQUE","CHEQUE\nNÚMERO",null,"FECHA\nCHEQUE","FECHA DEVOLUCIÓN CHEQUE","IMPORTE NOMINAL CHEQUE","COMISIÓN DE DEVOLUCIÓN (1)","COMISIÓN POR DECLARACIÓN   DE IMPAGO (2)","GASTOS DE\nCORREO (3)",null,"IVA (4)","IMPORTE CARGADO"]
[]
[]
[null,null,"Venta 1",{"$f":"'Cheque Cobro Venta 1 (ADN6)'!E19","v":9003546},{"$f":"'Cheque Cobro Venta 1 (ADN6)'!F19","v":7},{"$f":"'Cheque Cobro Venta 1 (ADN6)'!M15","v":"2013-08-09"},{"$f":"'Resumen Operaciones '!J409","v":"2013-08-09"},{"$f":"'Cheque Cobro Venta 1 (ADN6)'!M11","v":12480.121499999999},{"$f":"K23*H17","v":561.60546749999992},{"$f":"K24*H17","v":6.2400607499999996},{"$f":"K25","v":0.4},null,{"$f":"K26*SUM(I17:J17)","v":119.24756093249998},{"$f":"SUM(I17:M17)","v":687.49308918249983}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"(1)",{"$f":"'Resumen Operaciones '!J400","v":4.4999999999999998E-2},"s/ importe nominal cheque"]
[null,null,null,null,null,null,null,null,null,"(2)",{"$f":"'Resumen Operaciones '!J401","v":5.0000000000000001E-4},"s/ importe nominal cheque"]
[null,null,null,null,null,null,null,null,null,"(3)",{"$f":"'Resumen Operaciones '!J402","v":0.4},"por cheque"]
[null,null,null,null,null,null,null,null,null,"(4)",{"$f":"'Resumen Operaciones '!H400","v":0.21},"s/ comisiones"]

{"sheet":"Transf. Cobro Venta 1 (ADN6)","index":167,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!L409","v":"2013-10-28"},null,null,null,"Transferencia a su favor de Ópticas Madrileñas, S.L.",null,null,null,null,null,{"$f":"N12","v":12624.336237333333}]
[]
[null,"Ordenante: ",null,null,"Ópticas Madrileñas, S.L."]
[null,"Beneficiario: ",null,null,"Buena Visión, S.A.",null,null,null,null,null,null,null,"Importe factura =",{"$f":"'Factura Venta 1 (ADN6)'!G56","v":12480.121499999999}]
[null,"Concepto: ",null,null,"Cobro factura nº",{"$f":"'Factura Venta 1 (ADN6)'!G19","v":"2013-531"},null,null,null,null,null,null,"Intereses de demora =",{"$f":"'Resumen Operaciones '!J404*'Transf. Cobro Venta 1 (ADN6)'!N10*('Resumen Operaciones '!L409-'Resumen Operaciones '!J409)/360","v":144.21473733333332}]
[null,"IBAN Ordenante",null,null,"ES44  2005  0033  4011  0081 1325",null,null,null,null,null,null,null,"Total transferencia =",{"$f":"N10+N11","v":12624.336237333333}]
[null,"Clave transferencia: ",null,null,"134W13146021658"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-10-29"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":12624.336237333333}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":12624.336237333333}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Pagaré Compra 2 (ADN6)","index":168,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[8,4,8,6],[11,4,11,9],[13,12,13,13],[14,2,15,4],[18,2,18,3],[18,7,18,8],[12,4,12,14]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  4031 0176 7432"]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,"Vencimiento",null,{"$f":"'Resumen Operaciones '!H410","v":"2013-07-02"}]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 2 (ADN6)'!L69","v":8893.2096000000001},"#","€"]
[null,null,"Por este pagaré me comprometo a pagar el día del vencimiento indicado          "]
[null,null,"A",null,{"$f":"'Factura Compra 1 (ADN6)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros",null,{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Ocho Mil Ochocientos Noventa y Tres Euros Con Veintiuno Céntimos"}]
[null,null,null,null,null,null,null,null,null,null,null,"VALENCIA, a",{"$f":"'Resumen Operaciones '!C410","v":"2013-05-18"}]
[null,null,"Pagaré",null,null,null,null,null,null,null," ","La fecha debe consignarse en letra"]
[]
[null,null,"Serie 8200","N.",7246550,2,null,8200,3]
[]
[null,null,{"$f":"E17","v":7246550},null,{"$f":"L4","v":2038},null,{"$f":"M4","v":6015},{"$f":"H17","v":8200}]

{"sheet":"Pagaré Compra 3I (ADN6)","index":169,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[8,4,8,6],[11,4,11,9],[13,12,13,13],[14,2,15,4],[18,2,18,3],[18,7,18,8],[12,4,12,14]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  4031 0176 7432"]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,"Vencimiento",null,{"$f":"'Resumen Operaciones '!H411","v":"2013-07-05"}]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 3 (ADN6)'!L69","v":3751.8712},"#","€"]
[null,null,"Por este pagaré me comprometo a pagar el día del vencimiento indicado          "]
[null,null,"A",null,{"$f":"'Factura Compra 1 (ADN6)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros",null,{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Tres Mil Setecientos Cincuenta y Un Euros Con Ochenta y Siete Céntimos"}]
[null,null,null,null,null,null,null,null,null,null,null,"VALENCIA, a",{"$f":"'Resumen Operaciones '!C411","v":"2013-05-21"}]
[null,null,"Pagaré",null,null,null,null,null,null,null," ","La fecha debe consignarse en letra"]
[]
[null,null,"Serie 8200","N.",7246550,2,null,8200,3]
[]
[null,null,{"$f":"E17","v":7246550},null,{"$f":"L4","v":2038},null,{"$f":"M4","v":6015},{"$f":"H17","v":8200}]

{"sheet":"Pagaré Compra 3II (ADN6)","index":170,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[8,4,8,6],[11,4,11,9],[13,12,13,13],[14,2,15,4],[18,2,18,3],[18,7,18,8],[12,4,12,14]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  4031 0176 7432"]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,"Vencimiento",null,{"$f":"'Resumen Operaciones '!I411","v":"2013-08-19"}]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"'Factura Compra 3 (ADN6)'!L71","v":5627.8067999999994},"#","€"]
[null,null,"Por este pagaré me comprometo a pagar el día del vencimiento indicado          "]
[null,null,"A",null,{"$f":"'Factura Compra 1 (ADN6)'!I5","v":"ÓPTICAS REUNIDAS, S.A."}]
[null,null,"Euros",null,{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Cinco Mil Seiscientos Veintisiete Euros Con Ochenta y Un Céntimos"}]
[null,null,null,null,null,null,null,null,null,null,null,"VALENCIA, a",{"$f":"'Resumen Operaciones '!C411","v":"2013-05-21"}]
[null,null,"Pagaré",null,null,null,null,null,null,null," ","La fecha debe consignarse en letra"]
[]
[null,null,"Serie 8200","N.",7246550,2,null,8200,3]
[]
[null,null,{"$f":"E17","v":7246550},null,{"$f":"L4","v":2038},null,{"$f":"M4","v":6015},{"$f":"H17","v":8200}]

{"sheet":"Letra Cobro Venta 2 (ADN6)","index":171,"n_rows":21,"n_cols":14,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,2,2,4],[2,7,2,8],[3,2,3,6],[3,12,3,13],[6,6,6,7],[6,8,6,9],[14,2,14,4],[20,2,20,4],[20,12,20,13],[15,7,15,8],[7,6,7,7],[7,8,7,9],[11,5,11,7],[11,10,11,13],[12,5,12,7],[13,5,13,7]]}
[]
[]
[null,null,"Lugar de libramiento",null,null,null,null,"MONEDA",null,null,null,"IMPORTE"]
[null,null,"Valencia",null,null,null,null,null,"Euros",null,null,null,{"$f":"'Factura Venta 2 (ADN6)'!G56","v":20180.621999999999}]
[]
[null,null,"Por esta  LETRA DE CAMBIO"]
[null,null,null,null,null,null,"Fecha de libramiento",null,"VENCIMIENTO"]
[null,null,"pagará usted al vencimiento ",null,null,null,{"$f":"'Resumen Operaciones '!C412","v":"2013-05-27"},null,{"$f":"'Resumen Operaciones '!J412","v":"2013-08-25"}]
[null,null,"expresado a ",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"la cantidad de (importe expresado en letras)",null,null,null,{"$f":"CONVERTIRNUM(M4, TRUE)","v":"Veinte Mil Ciento Ochenta Euros Con Sesenta y Dos Céntimos"}]
[]
[null,null,null,"Persona o entidad",null,"Banco Kumanchu",null,null,null,null,"En el domicilio de pago siguiente"]
[null,null,null,"Dirección u oficina",null,"C/ Jacinto Benavente, 42",null,null,null,null,null,"CÓDIGO CUENTA CLIENTE"]
[null,null,null,"Población",null,"46007 Valencia",null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,"ACEPTO",null,null,null,null,null,null,null,2245,8071,36,1008954660]
[null,null,"Fecha",null,null,null,"CLÁUSULAS","Con protesto notarial"]
[null,null,null,null,null,null,"LIBRADO",null,null,null,null,null,null,"LIBRADOR"]
[null,null,null,null,null,null,"Nombre","ÓPTICAS VALENCIANAS, S.L."]
[null,null,null,null,null,null,"Domicilio","Avda. San Cristóbal, 26"]
[null,null,null,null,null,null,"Población","Gandía"]
[null,null,"P.P. Sociedad Librada",null,null,null,"CP",46702,"Valencia",null,null,null,"P.P. Sociedad del librador"]

{"sheet":"Efecto Com. Descont. V2 (ADN6)","index":172,"n_rows":26,"n_cols":13,"rows_kept":26,"cut":false,"hidden":true,"merged":[[13,2,15,2],[13,3,15,4],[13,5,15,5],[13,6,15,6],[13,7,15,7],[2,6,3,12],[4,11,4,12],[9,3,9,6],[11,2,11,6],[11,8,11,12],[13,8,15,8],[13,9,15,9],[13,10,15,11],[13,12,15,12],[16,3,16,4],[16,10,16,11],[20,3,20,4],[20,10,20,11],[17,3,17,4],[17,10,17,11],[18,3,18,4],[18,10,18,11],[19,3,19,4],[19,10,19,11]]}
[]
[]
[null,null,null,null,null,null,"COMUNICACIÓN EFECTOS COMERCIALES DESCONTADOS"]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:","2013-05-31"]
[]
[null,null,null,"entidad","oficina","dc","nº de cuenta",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"CCC",2038,6015,40,3101767432,null,null,null,"CL MARTÍN COLOMER, 45"]
[null,null,null,null,null,null,null,null,null,null,"46007 VALENCIA"]
[null,null,"IBAN","ES54  2038  6015  4031 0176 7432",null,null,null,null,null,null,"VALENCIA"]
[]
[null,null,"Durante el mes de mayo hemos abonado en su cuenta la cantidad de",null,null,null,null,{"$f":"SUM(M17:M21)","v":19693.784923874999},"referida al descuento de letras de cambio que sigue:"]
[]
[null,null,"EFECTO COMERCIAL","TIPO DE EFECTO COMERCIAL",null,"FECHA DESCUENTO EFECTO","IMPORTE NOMINAL EFECTO COMERCIAL","INTERESES POR DESCUENTO (1)","COMISIÓN POR DESCUENTO (2)","TIMBRE (3)","GASTOS DE\nCORREO (4)",null,"IMPORTE ABONADO"]
[]
[]
[null,null,"Venta 2","Aceptado\n(con protesto notarial)",null,{"$f":"'Resumen Operaciones '!K412","v":"2013-05-30"},{"$f":"'Letra Cobro Venta 2 (ADN6)'!M4","v":20180.621999999999},{"$f":"K23*G17*('Resumen Operaciones '!J412-'Resumen Operaciones '!K412)/360","v":304.81147812500001},{"$f":"K24*G17","v":100.90311},{"$f":"K25*G17","v":80.722487999999998},{"$f":"K26","v":0.4},null,{"$f":"G17-SUM(H17:L17)","v":19693.784923874999}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"(1)",{"$f":"'Resumen Operaciones '!L400","v":6.25E-2},"(interés nominal anual)"]
[null,null,null,null,null,null,null,null,null,"(2)",{"$f":"'Resumen Operaciones '!L401","v":5.0000000000000001E-3},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(3)",{"$f":"'Resumen Operaciones '!L402","v":4.0000000000000001E-3},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(4)",{"$f":"'Resumen Operaciones '!L403","v":0.4},"por efecto"]

{"sheet":"Efecto Com. Impagado V2 (ADN6)","index":173,"n_rows":26,"n_cols":13,"rows_kept":26,"cut":false,"hidden":true,"merged":[[13,2,15,2],[13,3,15,4],[13,5,15,5],[13,6,15,6],[2,6,3,12],[4,11,4,12],[9,3,9,6],[11,2,11,6],[11,8,11,12],[13,7,15,7],[13,9,15,9],[13,10,15,11],[13,12,15,12],[16,3,16,4],[16,10,16,11],[13,8,15,8],[20,3,20,4],[20,10,20,11],[17,3,17,4],[17,10,17,11],[18,3,18,4],[18,10,18,11],[19,3,19,4],[19,10,19,11]]}
[]
[]
[null,null,null,null,null,null,"COMUNICACIÓN DEVOLUCIÓN EFECTOS COMERCIALES IMPAGADOS"]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:","2013-08-31"]
[]
[null,null,null,"entidad","oficina","dc","nº de cuenta",null,null,null,"BUENA VISIÓN, S.A."]
[null,null,"CCC",2038,6015,40,3101767432,null,null,null,"CL MARTÍN COLOMER, 45"]
[null,null,null,null,null,null,null,null,null,null,"46007 VALENCIA"]
[null,null,"IBAN","ES54  2038  6015  4031 0176 7432",null,null,null,null,null,null,"VALENCIA"]
[]
[null,null,"Durante el mes de mayo hemos cargado en su cuenta la cantidad de",null,null,null,null,{"$f":"SUM(M17:M21)","v":21618.665539999998},"referida a las letras de cambio impagadas que sigue:"]
[]
[null,null,"EFECTO COMERCIAL","TIPO DE EFECTO COMERCIAL",null,"VENCIMIENTO EFECTO\nCOMERCIAL IMPAGADO","IMPORTE NOMINAL EFECTO COMERCIAL","COMISIÓN DE DEVOLUCIÓN (1)","COMISIÓN DE GESTIÓN DE PROTESTO ANTE NOTARIO (2)","COMISIÓN DE GESTIÓN DE DECLARACIÓN   DE IMPAGO (3)","GASTOS DE\nCORREO (4)",null,"IMPORTE CARGADO"]
[]
[]
[null,null,"Venta 2","Aceptado\n(con protesto notarial)",null,{"$f":"'Resumen Operaciones '!J412","v":"2013-08-25"},{"$f":"'Letra Cobro Venta 2 (ADN6)'!M4","v":20180.621999999999},{"$f":"K23*G17","v":1210.8373199999999},{"$f":"K24","v":25},{"$f":"K25*G17","v":201.80622},{"$f":"K26","v":0.4},null,{"$f":"G17+SUM(H17:L17)","v":21618.665539999998}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"(1)",{"$f":"'Resumen Operaciones '!N400","v":0.06},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(2)",{"$f":"'Resumen Operaciones '!N401","v":25},"por efecto"]
[null,null,null,null,null,null,null,null,null,"(3)",{"$f":"'Resumen Operaciones '!N402","v":0.01},"s/ importe nominal efecto"]
[null,null,null,null,null,null,null,null,null,"(4)",{"$f":"'Resumen Operaciones '!N403","v":0.4},"por efecto"]

{"sheet":"Transf. Pago Notaría V2 (ADN6)","index":174,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!M405","v":"2013-09-09"},null,null,null,"Su orden de transferencia a Notaría Siglo XXI, S.L.",null,null,null,null,null,{"$f":"'Resumen Operaciones '!N404*'Letra Cobro Venta 2 (ADN6)'!M4","v":60.541865999999999}]
[]
[null,"Ordenante: ",null,null,"Buena Visión, S.A."]
[null,"Beneficiario: ",null,null,"Notaría Siglo XXI, S.L."]
[null,"Concepto: ",null,null,"Pago factura nº 566 (protesto notarial)"]
[null,"IBAN Ordenante",null,null,"ES44  2251  6582  7530  0001 17675"]
[null,"Clave transferencia: ",null,null,"130T13185002647"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7","v":"2013-09-09"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":60.541865999999999}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":60.541865999999999}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Transf. Cobro Venta 2 (ADN6)","index":175,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!M412","v":"2013-12-23"},null,null,null,"Transferencia a su favor de Ópticas Valencianas, S.L.",null,null,null,null,null,{"$f":"'Factura Venta 2 (ADN6)'!G56","v":20180.621999999999}]
[]
[null,"Ordenante: ",null,null,"Ópticas Valencianas, S.L."]
[null,"Beneficiario: ",null,null,"Buena Visión, S.A."]
[null,"Concepto: ",null,null,"Cobro factura nº",{"$f":"'Factura Venta 2 (ADN6)'!G19","v":"2013-674"}]
[null,"IBAN Ordenante",null,null,"ES44  2005  0033  4011  0081 1325"]
[null,"Clave transferencia: ",null,null,"134W13146021658"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"E7+1","v":"2013-12-24"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":20180.621999999999}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":20180.621999999999}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Índice Tema 3","index":176,"n_rows":55,"n_cols":15,"rows_kept":55,"cut":false,"hidden":true,"merged":[[2,3,2,13],[40,3,52,3],[22,3,39,3],[9,3,21,3],[54,3,54,5],[4,3,4,5],[6,3,6,5],[8,4,8,14]]}
[]
[]
[null,null,null,"TEMA 3. OTROS GASTOS E INGRESOS DE EXPLOTACIÓN",null,null,null,null,null,null,null,null,null,null,"ÍNDICE LIBRO"]
[]
[null,null,null,"OBJETIVO DEL TEMA"]
[]
[null,null,null,"CONCEPTOS BÁSICOS"]
[]
[null,null,null,"Casos","Objetivos de los casos propuestos — Registro de operaciones"]
[null,null,null,null,null,"Ingreso por alquiler de un local comercial"]
[null,null,null,null,null,"Arrendamiento de fotocopiadora con mantenimiento"]
[null,null,null,null,null,"Honorarios de la asesoría fiscal (persona física)"]
[null,null,null,null,null,"Seguro multirriesgo"]
[null,null,null,null,null,"Transferencia ingreso por alquiler de un local comercial"]
[null,null,null,null,null,"Cheque asesoría fiscal"]
[null,null,null,null,null,"Cuota de renovación de la tarjeta de crédito"]
[null,null,null,null,null,"Obsequios para clientes (calendarios de pared)"]
[null,null,null,null,null,"Electricidad"]
[null,null,null,null,null,"Cargo en cuenta corriente factura electricidad"]
[null,null,null,null,null,"Cartucho de tinta de la impresora"]
[null,null,null,null,null,"Nóminas mensual"]
[null,null,null,null,null,"Cuota patronal seguridad social mensual"]
[null,null,null,null,null,"Ingreso comisión"]
[null,null,null,null,null,"Alquiler local comercial (persona física)"]
[null,null,null,null,null,"Cargo en cuenta corriente por alquiler local comercial"]
[null,null,null,null,null,"Transferencia por ingreso comisión"]
[null,null,null,null,null,"Reparación del vehículo"]
[null,null,null,null,null,"Cheque reparación del vehículo"]
[null,null,null,null,null,"Honorarios asesoría laboral (persona física)"]
[null,null,null,null,null,"Prima seguro del vehículo"]
[null,null,null,null,null,"Nóminas mensual paga extra"]
[null,null,null,null,null,"Cuota patronal seguridad social mensual paga extra"]
[null,null,null,null,null,"Cheque asesoría laboral"]
[null,null,null,null,null,"Cuota de mantenimiento de la cuenta corriente"]
[null,null,null,null,null,"Obsequios para empleados y clientes (cajas de Navidad)"]
[null,null,null,null,null,"Cheque obsequios para empleados y clientes"]
[null,null,null,null,null,"Combustible gasoil"]
[null,null,null,null,null,"Cargo en cuenta corriente combustible gasoil"]
[null,null,null,null,null,"Teléfono"]
[null,null,null,null,null,"Cargo en cuenta corriente teléfono"]
[null,null,null,null,null,"Ingreso por transporte de mercaderías para otra empresa"]
[null,null,null,null,null,"Alquiler local comercial (persona jurídica)"]
[null,null,null,null,null,"Cargo en cuenta corriente por alquiler local comercial"]
[null,null,null,null,null,"Pintura del local comercial"]
[null,null,null,null,null,"Transferencia ingreso por transporte de mercaderías"]
[null,null,null,null,null,"Cheque pintura del local comercial"]
[null,null,null,null,null,"Honorarios asesoría fiscal (persona jurídica)"]
[null,null,null,null,null,"Transferencia por honorarios asesoría fiscal"]
[null,null,null,null,null,"Obsequios para clientes (llaveros)"]
[null,null,null,null,null,"Combustible Gas"]
[null,null,null,null,null,"Cargo en cuenta corriente combustible gas"]
[null,null,null,null,null,"Impuesto sobre vehículos de tracción mecánica"]
[null,null,null,null,null,"Arqueo de caja"]
[]
[null,null,"ANEXO.","CUADRO DE CUENTAS"]

{"sheet":"Objetivo Tema 3","index":177,"n_rows":3,"n_cols":16,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,"Haga un doble click sobre la imagen para ver esta Presentación"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 3"]

{"sheet":"Conceptos Básicos Tema 3","index":178,"n_rows":3,"n_cols":16,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,"Haga un doble click sobre la imagen para ver esta Presentación"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 3"]

{"sheet":"Gtos. e Ingr. Explotación C1","index":179,"n_rows":19,"n_cols":13,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,4,12,13],[18,4,18,13],[0,12,0,13],[1,4,2,13],[3,4,3,13],[4,4,4,9],[5,4,5,9],[7,4,7,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 3"]
[null,null,null,null,"OTROS GASTOS E INGRESOS DE EXPLOTACIÓN — CASO 1"]
[]
[]
[]
[null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Caso 1."]
[]
[]
[]
[]
[null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Caso 1."]
[]
[]
[]
[]
[]
[null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Caso 1."]

{"sheet":"Enunciado Supuesto (GIEC1)","index":180,"n_rows":31,"n_cols":6,"rows_kept":31,"cut":false,"hidden":true,"merged":[[21,5,21,14],[22,5,22,14],[23,5,23,14],[24,5,24,14],[26,5,26,14],[17,5,17,14],[18,5,18,14],[19,5,19,14],[20,5,20,14],[12,5,12,14],[13,5,13,14],[14,5,14,14],[15,5,15,14],[16,5,16,14],[11,5,11,14],[6,5,6,14],[7,5,7,14],[8,5,8,14],[9,5,9,14],[10,5,10,14]]}
[]
[]
[]
[]
[null,null,"Durante el mes de mayo, la empresa Buena Visión, S.A. realizó las operaciones que seguidamente se exponen:"]
[]
[null,null,null,null,"Fecha","Operación"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C48","v":"2013-05-02"},{"$f":"'Resumen Operaciones '!D48","v":"Ingreso por alquiler del local comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C49","v":"2013-05-12"},{"$f":"'Resumen Operaciones '!D49","v":"Arrendamiento de fotocopiadora con mantenimiento"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C50","v":"2013-05-15"},{"$f":"'Resumen Operaciones '!D50","v":"Honorarios de la asesoría fiscal (persona física)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C51","v":"2013-05-15"},{"$f":"'Resumen Operaciones '!D51","v":"Seguro multirriesgo"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C52","v":"2013-05-15"},{"$f":"'Resumen Operaciones '!D52","v":"Cargo en cuenta corriente seguro multirriesgo"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C53","v":"2013-05-17"},{"$f":"'Resumen Operaciones '!D53","v":"Abono en cuenta corriente transferencia por alquiler del local comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C54","v":"2013-05-20"},{"$f":"'Resumen Operaciones '!D54","v":"Cheque pago honorarios de la asesoría fiscal"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C55","v":"2013-05-20"},{"$f":"'Resumen Operaciones '!D55","v":"Cuota de renovación de la tarjeta de crédito"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C56","v":"2013-05-22"},{"$f":"'Resumen Operaciones '!D56","v":"Obsequios para clientes (calendarios de pared)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C57","v":"2013-05-25"},{"$f":"'Resumen Operaciones '!D57","v":"Electricidad"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C58","v":"2013-05-25"},{"$f":"'Resumen Operaciones '!D58","v":"Cargo en cuenta corriente factura electricidad"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C59","v":"2013-05-28"},{"$f":"'Resumen Operaciones '!D59","v":"Cartucho de tinta de la impresora"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C60","v":"2013-05-31"},{"$f":"'Resumen Operaciones '!D60","v":"Nóminas del mes de mayo"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C61","v":"2013-05-31"},{"$f":"'Resumen Operaciones '!D61","v":"Cuota patronal seguridad social del mes de mayo"}]
[null,null,null,null,{"$f":"'Solución Libro Diario (GIEC1)'!F79","v":"2013-06-01"},"Cargo en cuenta corriente factura fotocopiadora"]
[null,null,null,null,{"$f":"'Solución Libro Diario (GIEC1)'!F84","v":"2013-06-02"},"Cargo en cuenta corriente liquidación seguridad social mes de mayo"]
[null,null,null,null,{"$f":"'Solución Libro Diario (GIEC1)'!F89","v":"2013-07-06"},"Cargo en cuenta corriente factura obsequios para clientes (primer plazo)"]
[null,null,null,null,{"$f":"'Solución Libro Diario (GIEC1)'!F94","v":"2013-08-20"},"Cargo en cuenta corriente factura obsequios para clientes (segundo plazo)"]
[null,null,null,null,{"$f":"'Solución Libro Diario (GIEC1)'!F104","v":"2013-08-26"},"Cargo en cuenta corriente factura cartucho de tinta de la impresora"]
[null,null,null,null,{"$f":"'Solución Libro Diario (GIEC1)'!F109","v":"2013-12-31"},"Periodificación seguro multirriesgo"]
[]
[null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,"1.- Contabilice todas las operaciones que se derivan de la documentación de este caso."]

{"sheet":"Libro Diario (GIEC1)","index":181,"n_rows":199,"n_cols":9,"rows_kept":199,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[null,null,null,null,{"$f":"IF(D6=\"\",\"\",VLOOKUP(D6,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G6=\"\",\"\",VLOOKUP(G6,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D7=\"\",\"\",VLOOKUP(D7,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G7=\"\",\"\",VLOOKUP(G7,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D8=\"\",\"\",VLOOKUP(D8,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G8=\"\",\"\",VLOOKUP(G8,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D9=\"\",\"\",VLOOKUP(D9,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G9=\"\",\"\",VLOOKUP(G9,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
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[]
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[]
[]
[]
[]
[null,null,null,"Buena Visión, S.A."]
[null,null,null,"C/ Martín Colomer, 45"]
[null,null,null,"46007 Valencia"]
[null,null,null,"CIF A-20.396.059"]
[]
[]
[]
[null,null,"Nombre:","La Botigueta, S.L."]
[null,null,"Dirección:","C/ Mestre Gozalbo, 23. 46007 Valencia"]
[null,null,"CIF:","B-73.570.250"]
[null,null,"Ref:"]
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[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C48","v":"2013-05-02"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","2013-679"]
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[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
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[null,null,{"$f":"'Resumen Operaciones '!E48","v":1},"Alquiler local comercial - Mes de Mayo",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F48","v":1070},{"$f":"C38*K38","v":1070}]
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[null,null,null,null,null,null,null,null,null,"Base Imponible",null,{"$f":"+SUM(L26:L51)","v":1070}]
[null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H42","v":0.21},null,{"$f":"+L52*J53","v":224.7}]
[null,null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"+L52+L53","v":1294.7}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Arancel =",{"$f":"C38*K38*2.2%","v":23.540000000000003}]
[null,null,"Banco del Cliente:",null,null,null,null,null,null,null,null,null,null,"Derecho adicional =",{"$f":"C38*K38*15%","v":160.5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA (21%) =",{"$f":"(C38*K38+O57+O58)*21%","v":263.34839999999997}]
[null,null,"Código IBAN:",null,null,null,null,null,null,null,null,null,null,"Total a pagar = ",{"$f":"O57+O58+O59","v":447.38839999999993}]
[]
[]
[null,null,"Observaciones:\n"]
[]
[null,null,"Con vencimiento el:",null,{"$f":"'Resumen Operaciones '!C53-1","v":"2013-05-16"},null,null,"Por importe de:",null,null,{"$f":"L54","v":1294.7}]

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[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C49","v":"2013-05-12"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","A-00396"]
[]
[]
[]
[]
[null,null,null,"SUMINISTROS DE OFICINA, S.A."]
[null,null,null,"C/ Ramon Llull, 24. 46021 Valencia"]
[null,null,null,"CIF: A-40.314.895"]
[]
[]
[]
[]
[null,null,"Cliente:","Buena Visión, S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:"]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
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[null,null,{"$f":"'Resumen Operaciones '!E49","v":1},"Alquiler Fotocopiadora Ricoh Aficio MP 6002 PCL 5E - Mes de Mayo",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F49","v":240},{"$f":"C38*K38","v":240}]
[]
[null,null,{"$f":"'Resumen Operaciones '!H49","v":1},"Mantenimiento Fotocopiadora Ricoh Aficio MP 6002 PCL 5E - Mes de Mayo",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!I49","v":23},{"$f":"C40*K40","v":23}]
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[null,null,null,null,null,null,null,null,null,"Base Imponible",null,{"$f":"+SUM(L26:L52)","v":263}]
[null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H41","v":0.21},null,{"$f":"+L53*J54","v":55.23}]
[null,null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"+L53+L54","v":318.23}]
[]
[]
[]
[null,null,"Banco del Cliente:"]
[]
[null,null,"Código IBAN:"]
[]
[null,null,"Observaciones:\n",null,"Mediante transferencia bancaria"]
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[null,null,"Con vencimiento el:",null,{"$f":"+L5+20","v":"2013-06-01"},null,null,null,"Por importe de:",null,{"$f":"L55","v":318.23}]

{"sheet":"Fra. Asesoría Fiscal C1","index":185,"n_rows":43,"n_cols":8,"rows_kept":43,"cut":false,"hidden":true,"merged":[[27,2,27,6],[28,2,28,6],[29,2,29,6],[30,2,30,6],[31,2,31,3],[42,2,42,4],[42,5,42,7],[33,2,33,3],[39,2,39,4],[39,5,39,7],[40,2,40,4],[40,5,40,7],[41,2,41,4],[41,5,41,7],[34,2,34,3],[26,2,26,6],[21,2,21,5],[22,2,22,6],[23,2,23,5],[24,2,24,6],[25,2,25,6]]}
[]
[]
[null,null,null,null,"D. José Miguel Tudela Benavent"]
[null,null,null,null,"C/ Polo y Peyrolón, 33"]
[null,null,null,null,"46021 Valencia"]
[null,null,null,null,"Teléfono/Fax: 650 245 474"]
[null,null,null,null,"NIF: 32.467.842-V"]
[]
[]
[null,null,"FACTURA :","2013-0102",null,null,"FECHA:",{"$f":"'Resumen Operaciones '!C50","v":"2013-05-15"}]
[]
[]
[]
[null,null,"Buena Visión, S.A.   "]
[null,null,"CIF: A-20.396.059"]
[null,null,"Dirección: C/ Martín Colomer, 45"]
[null,null,"46007 Valencia"]
[]
[]
[]
[]
[]
[null,null,"DESCRIPCIÓN",null,null,null,null,"IMPORTE"]
[]
[]
[]
[null,null,"Servicios de Asesoría Fiscal - Mes de Abril",null,null,null,null,{"$f":"'Resumen Operaciones '!G50","v":290}]
[]
[]
[]
[]
[null,null,"BASE IMPONIBLE",null,null,null,null,{"$f":"SUM(H25:H31)","v":290}]
[null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H41","v":0.21},null,null,{"$f":"H32*E33","v":60.9}]
[null,null,"- RETENCIÓN IRPF",null,{"$f":"'Resumen Operaciones '!H43","v":0.21},null,null,{"$f":"-H32*E34","v":-60.9}]
[null,null,"TOTAL (EUR)",null,null,null,null,{"$f":"H32+H33+H34","v":290}]
[]
[]
[null,null,"Con vencimiento el:",{"$f":"H10+5","v":"2013-05-20"},null,null,"Por importe de:",{"$f":"H35","v":290}]
[]
[null,null,"BANCO:"]
[null,null,"Nº DE CUENTA:"]
[null,null,"IBAN:"]
[null,null,"SWIFT:"]

{"sheet":"Prima Seguro Multirriesgo C1","index":186,"n_rows":27,"n_cols":18,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,15,27,15],[26,17,27,17],[20,15,21,17],[25,7,27,7],[26,2,27,3],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12],[26,13,27,13]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,null,"Titular"]
[null,null,"COMPAÑÍA DE SEGUROS Y REASEGUROS",null,null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"SEGURO MULTIRRIESGO"]
[null,null,null,null,null,null,null,null,null,null,"Nº DE PÓLIZA",null,2183374,"Referencia",null,"010102183374"]
[null,null,"PERIODO:",{"$f":"'Resumen Operaciones '!C51","v":"2013-05-15"},"A",{"$f":"P27+364","v":"2014-05-14"}]
[null,null,"CIF:",null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+M20","v":602.52}]
[null,null,"OBJETO DEL RIESGO",null,null,null,null,null,null,null,"PRIMA",null,{"$f":"'Resumen Operaciones '!G51","v":591.22}]
[null,null,null,"CONTINENTE",null,"XXXX €",null,null,null,null,"CONSORCIO",null,{"$f":"'Resumen Operaciones '!J51","v":8.24}]
[null,null,null,"CONTENIDO",null,"XXXX €",null,null,null,null,"IMPUESTOS",null,{"$f":"'Resumen Operaciones '!M51","v":3.06}]
[]
[null,null,"CL MARTÍN COLOMER, 45"]
[null,null,"46007 LOCALIDAD",null,null,null,null,null,null,null,"TOTAL RECIBO",null,{"$f":"+SUM(M15:M17)","v":602.52}]
[null,null,"VALENCIA",null,null,null,null,null,null,null,null,null,null,"NIF",null,"V28027118 601"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"D13","v":"2013-05-15"},null,{"$f":"'Resumen Operaciones '!C52","v":"2013-05-15"}]

{"sheet":"Transf. Ingreso Alquiler C1","index":187,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[15,1,15,4],[16,5,16,6],[16,7,16,9],[1,7,4,15],[15,7,15,9],[15,5,15,6]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Fra. Ingreso Alquiler Local C1'!E65","v":"2013-05-16"},null,null,null,"Transferencia a su favor de La Botigueta, S.L.",null,null,null,null,null,{"$f":"+'Fra. Ingreso Alquiler Local C1'!K65","v":1294.7}]
[]
[null,"Ordenante: ",null,null,{"$f":"+'Fra. Ingreso Alquiler Local C1'!D12","v":"La Botigueta, S.L."}]
[null,"Beneficiario: ",null,null,"Buena Visión, S.A."]
[null,"Concepto: ",null,null,"Alquiler local - Mayo"]
[null,"IBAN Ordenante",null,null,"ES53  2045  0033  4011  0081 1845"]
[null,"Clave transferencia: ",null,null,"134W13146021658"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"'Resumen Operaciones '!C53","v":"2013-05-17"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":1294.7}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":1294.7}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Cheque Asesoría Fiscal C1","index":188,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[13,12,13,13]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"+'Fra. Asesoría Fiscal C1'!H38","v":290},"#","€"]
[null,null,"Páguese por este cheque a",null,{"$f":"'Fra. Asesoría Fiscal C1'!E3","v":"D. José Miguel Tudela Benavent"}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Doscientos Noventa Euros"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Resumen Operaciones '!C54","v":"2013-05-20"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",4509951,2,null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509951},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Cuota Tarjeta Crédito C1","index":189,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"OFICINA","IBAN","FECHA","PERÍODO LIQUIDACIÓN",null,null,"PÁG."]
[null,null,6015,"ES54 2038 6015 40 3101767432",{"$f":"F9","v":"2013-05-20"},{"$f":"'Resumen Operaciones '!C55","v":"2013-05-20"},"A",{"$f":"E9+364","v":"2014-05-19"},"01"]
[]
[]
[]
[]
[null,null,"Cuota de Renovación de la Tarjeta de Crédito",null,{"$f":"'Resumen Operaciones '!G55","v":35}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TITULAR"]
[null,null,"Buena Visión, S.A."]
[]
[null,null,"Nos complace remitirle detalle de la liquidación realizada. La información aquí facilitada puede serle útil a efectos del Impuesto de Sociedades."]
[null,null,"En caso de disconformidad, le rogamos lo comunique a la mayor brevedad."]

{"sheet":"Fra. Obsequios Clientes C1","index":190,"n_rows":69,"n_cols":15,"rows_kept":69,"cut":false,"hidden":true,"merged":[[57,7,57,9],[66,6,66,7],[66,8,66,10],[68,8,68,10],[64,3,64,4],[64,5,64,7],[56,8,56,9],[41,3,41,9],[42,3,42,9],[43,3,43,9],[44,3,44,9],[45,3,45,9],[51,3,51,9],[46,3,46,9],[47,3,47,9],[48,3,48,9],[49,3,49,9],[50,3,50,9],[26,3,26,9],[27,3,27,9],[40,3,40,9],[29,3,29,9],[30,3,30,9],[31,3,31,9],[32,3,32,9],[33,3,33,9],[34,3,34,9],[35,3,35,9],[28,3,28,9],[36,3,36,9],[37,3,37,9],[38,3,38,9],[39,3,39,9],[18,3,18,8],[19,10,19,11],[24,3,24,9],[25,3,25,9],[14,3,14,8],[15,3,15,8],[15,10,15,11],[16,10,16,11],[17,3,17,8]]}
[]
[]
[]
[null,null,null,null,null,null,null,null,"Impress-Express, S.L."]
[null,null,null,null,null,null,null,null,"Calle Manuel Martí, 35"]
[null,null,null,null,null,null,null,null,"46007 Valencia"]
[null,null,null,null,null,null,null,null,"B-42247960"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia",null,null,null,null,null,null,"Factura Nº"]
[null,null,null,null,null,null,null,null,null,null,"A-003468"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C56","v":"2013-05-22"}]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E56","v":820},"Calendarios de Pared 23,5 cm x 30 cm",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F56","v":2.1},{"$f":"C38*K38","v":1722}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L26:L51)","v":1722}]
[]
[]
[]
[]
[null,null,null,"Banco del Cliente:",null,null,null,null,"Descuento Comercial",null,{"$f":"'Resumen Operaciones '!Q56","v":0.08},{"$f":"K57*L52","v":137.76},null,"Arancel =",{"$f":"C38*K38*2.2%","v":37.884}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K58*(L52-L57)","v":0},null,"Derecho adicional =",{"$f":"C38*K38*15%","v":258.3}]
[null,null,null,"Código IBAN:",null,null,null,null,null,"Total",null,{"$f":"L52-L57-L58","v":1584.24},null,"IVA (21%) =",{"$f":"(C38*K38+O57+O58)*21%","v":423.81863999999996}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H41","v":0.21},{"$f":"K60*L59","v":332.69040000000001},null,"Total a pagar = ",{"$f":"O57+O58+O59","v":720.00263999999993}]
[null,null,null,"Código SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L59+L60","v":1916.9304}]
[]
[]
[]
[null,null,null,"Observaciones:\n",null,"Mediante transferencia bancaria"]
[]
[null,null,null,null,"Con vencimientos el:",null,{"$f":"IF(K58<>0,L19+15,L19+45)","v":"2013-07-06"},null,"Por importe de:",null,null,{"$f":"IF(K58<>0,L61,40%*L61)","v":766.77215999999999}]
[]
[null,null,null,null,{"$f":"IF(K58<>0,\"\",\"Con vencimientos el:\")","v":"Con vencimientos el:"},null,null,{"$f":"IF(K58<>0,\"\",L19+90)","v":"2013-08-20"},{"$f":"IF(K58<>0,\"\",\"Por importe de:\")","v":"Por importe de:"},null,null,{"$f":"IF(K58<>0,\"\",60%*L61)","v":1150.15824}]

{"sheet":"Fra. Electricidad C1","index":191,"n_rows":84,"n_cols":18,"rows_kept":84,"cut":false,"hidden":true,"merged":[[74,2,74,13],[8,2,8,6],[18,2,18,7],[18,9,18,17],[38,2,38,13],[50,2,50,13],[9,6,9,7]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"DATOS DE FACTURA"]
[null,null,"Período de facturación",null,{"$f":"E12-76","v":"2013-03-10"},"A",{"$f":"E12-8","v":"2013-05-17"}]
[null,null,"Número de factura 0523064102",null,null,null,null,null,null,null,{"$f":"+'Fra. Ingreso Alquiler Local C1'!D5","v":"Buena Visión, S.A."}]
[null,null,"Fecha de emisión de factura 25/05/2013",null,{"$f":"'Resumen Operaciones '!C57","v":"2013-05-25"},null,null,null,null,null,{"$f":"+'Fra. Ingreso Alquiler Local C1'!D6","v":"C/ Martín Colomer, 45"}]
[null,null,"Fecha de cobro de factura",null,{"$f":"'Resumen Operaciones '!C58","v":"2013-05-25"},null,null,null,null,null,{"$f":"+'Fra. Ingreso Alquiler Local C1'!D7","v":"46007 Valencia"}]
[null,null,"Factura con lectura real"]
[null,null,null,null,null,null,null,null,null,null,"Dirección de suministro: C/ Martín Colomer, 45"]
[null,null,"CUOTA FIJA MENSUAL A PAGAR:",null,null,null,100,"€",null,null,{"$f":"+K13","v":"46007 Valencia"}]
[null,null,"Total importe factura:",null,{"$f":"+F23","v":52.333268136812507},"€","(informativo)"]
[]
[null,null,"RESUMEN DE FACTURACIÓN",null,null,null,null,null,null,"EVOLUCIÓN DE CONSUMO"]
[null,null,"ENERGÍA",null,null,{"$f":"+M58","v":41.439794823811994},"€"]
[null,null,"SERVICIOS Y OTROS CONCEPTOS",null,null,{"$f":"+M62","v":1.81084},"€"]
[null,null,{"$f":"CONCATENATE(C65,\" \",I65*100,\"%\")","v":"IVA 21%"},null,null,{"$f":"+M65","v":9.0826333130005175},"€"]
[null,null,"TOTAL A PAGAR",null,null,{"$f":"+M66","v":52.333268136812507},"€"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Sep",281]
[null,null,null,null,null,"Nov",267,null,null,"Este gráfico muestra la evolución de su consumo en el último año."]
[null,null,null,null,null,"En",453,null,null,"Su consumo diario en el período facturado ha sido:",null,null,null,null,null,null,{"$f":"+M55/I54","v":0.13048499999999999},"€"]
[null,null,null,null,null,"Mar",251,null,null,"Su consumo diario en los últimos 12 meses ha sido:",null,null,null,null,null,null,{"$f":"+Q33+0.05","v":0.18048500000000001},"€"]
[null,null,null,null,null,"May",{"$f":"+I55","v":68}]
[null,null,null,null,null,null,null,null,null,"1 kilovatio-hora (kWh) equivale al consumo de una lámpara"]
[null,null,null,null,null,null,null,null,null,"de 100 vatios funcionando durante 10 horas."]
[]
[null,null,"DATOS RELACIONADOS CON EL SUMINISTRO"]
[]
[null,null,"Titular: BUENA VISIÓN, S.A.",null,null,null,null,null,null,"Potencia contratada: 4,6 kW"]
[null,null,"NIF: A-20.396.059",null,null,null,null,null,null,"Tarifa de suministro: Plan Básico"]
[null,null,"Nº Contador: 15687402",null,null,null,null,null,null,"Peaje de acceso a la red (ATR): 2.0A"]
[null,null,"Referencia contrato suministro: 23156488",null,null,null,null,null,null,"Precios de tarifas: B.O.E. del DD/MM/AAAA"]
[null,null,"Número de contrato de acceso: 1234567",null,null,null,null,null,null,"Duración del contrato hasta: DD/MM/AAAA (renovación automática)"]
[null,null,"Identificación punto de suministro (CUPS): ES 2254 1187 0023 8877 NW",null,null,null,null,null,null,"Dirección fiscal: C/ Martín Colomer, 45"]
[null,null,"Forma de pago: DOMICILIACIÓN BANCARIA",null,null,null,null,null,null,"46007 Valencia"]
[null,null,"Entidad: Nombre entidad"]
[null,null,"Sucursal 2038 Código Cuenta Bancaria 601540310176**** Ocultos para su seguridad"]
[]
[null,null,"DETALLE DE SU FACTURACIÓN Y CONSUMOS",null,null,null,null,null,null,null,null,null,null,null,null,"EL",{"$f":"+R84","v":0.63454937096605979},"DE SU FACTURA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ESTÁ DESTINADO A IMPUESTOS"]
[null,null,"ENERGÍA",null,null,null,null,null,null,null,null,null,null,null,null,"Y OTROS RECARGOS"]
[null,null,"Potencia facturada",null,null,null,4.5999999999999996,"kW x ",{"$f":"'Resumen Operaciones '!E57","v":68},"días x",9.7670000000000007E-2,"€/kW",{"$f":"+G54*I54*K54","v":30.551175999999998},"€"]
[null,null,"Consumo facturado",null,null,null,null,null,{"$f":"+G68","v":68},"kWh x",0.13048499999999999,"€/kWh",{"$f":"+I55*K55","v":8.8729800000000001},"€"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"+M54+M55","v":39.424155999999996},"€"]
[null,null,"Impuesto sobre electricidad",null,null,null,null,null,5.1126999999999999E-2,"s/",{"$f":"+M56","v":39.424155999999996},"€",{"$f":"+I57*K57","v":2.015638823812},"€"]
[null,null,"TOTAL ENERGÍA",null,null,null,null,null,null,null,null,null,{"$f":"+M56+M57","v":41.439794823811994},"€"]
[]
[null,null,"SERVICIOS Y OTROS CONCEPTOS"]
[null,null,"Alquiler equipos de medida",null,null,null,null,null,{"$f":"+I54","v":68},"días x",2.6630000000000001E-2,"€/día",{"$f":"+I61*K61","v":1.81084},"€"]
[null,null,"TOTAL SERVICIOS Y OTROS CONCEPTOS",null,null,null,null,null,null,null,null,null,{"$f":"+M61","v":1.81084},"€"]
[]
[null,null,"TOTAL ENERGÍA, SERVICIOS Y OTROS CONCEPTOS",null,null,null,null,null,null,null,null,null,{"$f":"+M58+M62","v":43.250634823811993},"€"]
[null,null,"IVA",null,null,null,null,null,{"$f":"'Resumen Operaciones '!H41","v":0.21},"s/",{"$f":"+M64","v":43.250634823811993},"€",{"$f":"+I65*K65","v":9.0826333130005175},"€"]
[null,null,"TOTAL IMPORTE FACTURA",null,null,null,null,null,null,null,null,null,{"$f":"+M64+M65","v":52.333268136812507},"€"]
[]
[null,null,"Su consumo de energía en este último período ha sido de",null,null,null,{"$f":"+F73","v":68},"kWh. Se calcula restando la lectura actual menos la",null,null,null,null,null,null,null,"El",{"$f":"+R84","v":0.63454937096605979},"de lo que paga en esta factura"]
[null,null,"lectura anterior registradas en su contador. El detalle de sus últimas lecturas es:",null,null,null,null,null,null,null,null,null,null,null,null,"corresponde a impuestos y otros recargos"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"establecidos por la normativa vigente."]
[null,null,"Lectura real",null,null,{"$f":"F72+F73","v":1848},"kWh",null,null,"realizada el",{"$f":"G10","v":"2013-05-17"}]
[null,null,"Lectura anterior: estimada",null,null,1780,"kWh",null,null,"realizada el",{"$f":"E10","v":"2013-03-10"},null,null,null,null,"El",{"$f":"+R83","v":0.36545062903394032},"restante está destinado a la"]
[null,null,"CONSUMO FACTURADO: REAL",null,null,{"$f":"'Resumen Operaciones '!E57","v":68},"kWh",null,null,"de",{"$f":"E10","v":"2013-03-10"},"a",{"$f":"G10","v":"2013-05-17"},null,null,"producción, el transporte y el suministro"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"de la energía que usted ha consumido."]
[null,null,"INFORMACIÓN DE UTILIDAD"]
[]
[null,null,"COMPAÑÍA ELÉCTRICA S.A. se ha aderido al Sistema Arbitral de Consumo, siguiendo la política de máximas garantías,",null,null,null,null,null,null,null,null,null,null,null,null,"Total factura",{"$f":"+M66","v":52.333268136812507}]
[null,null,"transparencia y compromiso en la relación con los consumidores.",null,null,null,null,null,null,null,null,null,null,null,null,"Coste  producción y suministro energía",{"$f":"+I55*0.07173+M61","v":6.6884800000000002}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Coste impuestos",{"$f":"+M57+M65","v":11.098272136812518}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Resto (a repartir)",{"$f":"+Q77-SUM(Q78:Q79)","v":34.54651599999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Retribución redes eléctricas",{"$f":"0.36*Q80","v":12.436745759999996}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Recargos",{"$f":"0.64*Q80","v":22.109770239999992}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Suministro eléctrico",{"$f":"+Q78+Q81","v":19.125225759999996},{"$f":"+Q83/$Q$77","v":0.36545062903394032}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Impuestos, recargos y otros conceptos",{"$f":"+Q79+Q82","v":33.208042376812514},{"$f":"+Q84/$Q$77","v":0.63454937096605979}]

{"sheet":"Cargo Fra. Electricidad C1","index":192,"n_rows":27,"n_cols":18,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,15,27,15],[26,17,27,17],[20,15,21,17],[25,7,27,7],[26,2,27,3],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12],[26,13,27,13]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,null,"Titular"]
[null,null,"COMPAÑÍA ELÉCTRICA, S.A.",null,null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"CONSUMO ELECTRICIDAD"]
[null,null,"PERIODO:",{"$f":"'Fra. Electricidad C1'!E10","v":"2013-03-10"},"A",{"$f":"'Fra. Electricidad C1'!G10","v":"2013-05-17"},null,null,"Nº DE CONTRATO",null,null,null,23156488,"Referencia",null,"010102184355"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+M20","v":52.333268136812507}]
[null,null,null,null,null,null,null,null,{"$f":"+'Fra. Electricidad C1'!C20","v":"ENERGÍA"},null,null,null,{"$f":"'Fra. Electricidad C1'!F20","v":41.439794823811994}]
[null,null,null,null,null,null,null,null,{"$f":"+'Fra. Electricidad C1'!C21","v":"SERVICIOS Y OTROS CONCEPTOS"},null,null,null,{"$f":"'Fra. Electricidad C1'!F21","v":1.81084}]
[null,null,null,null,null,null,null,null,{"$f":"+'Fra. Electricidad C1'!C22","v":"IVA 21%"},null,null,null,{"$f":"'Fra. Electricidad C1'!F22","v":9.0826333130005175}]
[]
[null,null,"CL MARTÍN COLOMER, 45"]
[null,null,"46007 VALENCIA",null,null,null,null,null,"TOTAL RECIBO",null,null,null,{"$f":"+SUM(M15:M17)","v":52.333268136812507}]
[null,null,"VALENCIA",null,null,null,null,null,null,null,null,null,null,"NIF",null,"V28027118 601"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Fra. Electricidad C1'!E13","v":"2013-05-25"},null,{"$f":"'Resumen Operaciones '!C58","v":"2013-05-25"}]

{"sheet":"Fra. Cartucho Impresora C1","index":193,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":true,"merged":[[55,8,55,9],[62,4,62,5],[62,7,62,9],[42,3,42,9],[43,3,43,9],[44,3,44,9],[45,3,45,9],[47,3,47,9],[48,3,48,9],[60,2,60,3],[60,4,60,6],[32,3,32,9],[33,3,33,9],[46,3,46,9],[35,3,35,9],[36,3,36,9],[37,3,37,9],[38,3,38,9],[39,3,39,9],[40,3,40,9],[41,3,41,9],[34,3,34,9],[28,3,28,9],[29,3,29,9],[30,3,30,9],[31,3,31,9],[3,10,3,11],[24,3,24,9],[25,3,25,9],[26,3,26,9],[27,3,27,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C59","v":"2013-05-28"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","A-00402"]
[]
[]
[]
[]
[null,null,null,"SUMINISTROS DE OFICINA, S.A."]
[null,null,null,"C/ Ramon Llull, 24. 46021 Valencia"]
[null,null,null,"CIF: A-40.314.895"]
[]
[]
[]
[]
[null,null,"Cliente:","Buena Visión, S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:"]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E59","v":1},"Cartucho tinta negra impresora HP LaserJet Professional 1002",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F59","v":42},{"$f":"C37*K37","v":42}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Base Imponible",null,{"$f":"+SUM(L26:L49)","v":42}]
[null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H41","v":0.21},null,{"$f":"+L50*0.21","v":8.82}]
[null,null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"+L50+L51","v":50.82}]
[]
[]
[]
[null,null,"Banco del Cliente:"]
[]
[null,null,"IBAN"]
[]
[]
[null,null,"Observaciones:\n",null,"Mediante transferencia bancaria"]
[]
[null,null,"Con vencimiento el:",null,{"$f":"L5+90","v":"2013-08-26"},null,null,"Por importe de:",null,null,{"$f":"L52","v":50.82}]

{"sheet":"Resumen Mensual Nóminas C1","index":194,"n_rows":10,"n_cols":42,"rows_kept":10,"cut":false,"hidden":true,"merged":[[4,36,4,38],[4,13,4,26],[6,2,8,2],[9,4,9,6],[4,3,4,6],[4,8,4,11],[4,28,4,34]]}
[]
[]
[null,null,"Resumen Mensual de Nóminas — Mes de Mayo"]
[]
[null,null,null,"Datos del trabajador",null,null,null,null,"Percepciones",null,null,null,null,"Seguridad Social a Cargo de la Empresa",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Seguridad Social a Cargo del Trabajador",null,null,null,null,null,null,null,"Retenciones IRPF"]
[null,null,"Mes","Nombre","Categoría","Grupo de cotización","Antigüedad",null,"Salario\nBase","Compl. Destino","Compl. Antigüedad","Total\nSueldo Bruto",null,"Base Cotización","% C. Comunes","% Desempleo","% FOGASA","% Formación profesional","%  IT","% IMS","Cont. Comunes","Desempleo","FOGASA","Formación profesional","Incapacidad temporal","IMS","Total Seguridad Social a Cargo Empresa",null,"% Cont. Comunes","% Desempleo","% F. Profesional","Cont. Comunes","Desempleo","Formación profesional","Total Seguridad Social a Cargo Trabajador",null,"Base Retención","Tipo","Retención",null,"Total\nSueldo Neto","Coste de Mano de Obra para la Empresa"]
[null,null,"Mayo","Antonio Aparicio Aguilar","Licenciado",1,15,null,1045.2,868.93,{"$f":"42.65/3*G7","v":213.25},{"$f":"+SUM(I7:K7)","v":2127.38},null,{"$f":"+L7*1.16666666666667","v":2481.9433333333409},0.23599999999999999,5.5E-2,2E-3,6.0000000000000001E-3,1.4E-2,1.2E-2,{"$f":"+N7*O7","v":585.73862666666844},{"$f":"+N7*P7","v":136.50688333333375},{"$f":"+N7*Q7","v":4.9638866666666823},{"$f":"+N7*R7","v":14.891660000000046},{"$f":"+N7*S7","v":34.74720666666677},{"$f":"+N7*T7","v":29.783320000000092},{"$f":"+SUM(U7:Z7)","v":806.63158333333581},null,4.7E-2,1.55E-2,1E-3,{"$f":"+N7*AC7","v":116.65133666666702},{"$f":"+AD7*N7","v":38.470121666666785},{"$f":"+N7*AE7","v":2.4819433333333412},{"$f":"+SUM(AF7:AH7)","v":157.60340166666714},null,{"$f":"+L7","v":2127.38},0.21,{"$f":"+AL7*L7","v":446.74979999999999},null,{"$f":"L7-(+AI7+AM7)","v":1523.0267983333329},{"$f":"+L7+AA7","v":2934.0115833333357}]
[null,null,null,"Bienvenida Benavent Baixaliu","Ingeniero técnico",2,15,null,867,450.63,{"$f":"42.65/3*G8","v":213.25},{"$f":"+SUM(I8:K8)","v":1530.88},null,{"$f":"+L8*1.16666666666667","v":1786.0266666666721},0.23599999999999999,5.5E-2,2E-3,6.0000000000000001E-3,1.4E-2,1.2E-2,{"$f":"+N8*O8","v":421.50229333333459},{"$f":"+N8*P8","v":98.231466666666961},{"$f":"+N8*Q8","v":3.5720533333333444},{"$f":"+N8*R8","v":10.716160000000032},{"$f":"+N8*S8","v":25.004373333333408},{"$f":"+N8*T8","v":21.432320000000065},{"$f":"+SUM(U8:Z8)","v":580.45866666666848},null,4.7E-2,1.55E-2,1E-3,{"$f":"N8*AC8","v":83.943253333333587},{"$f":"+AD8*N8","v":27.683413333333416},{"$f":"+N8*AE8","v":1.7860266666666722},{"$f":"+SUM(AF8:AH8)","v":113.41269333333368},null,{"$f":"+L8","v":1530.88},0.18,{"$f":"+AL8*L8","v":275.55840000000001},null,{"$f":"L8-(+AI8+AM8)","v":1141.9089066666666},{"$f":"+L8+AA8","v":2111.3386666666684}]
[null,null,null,"Casimiro Cerezo Carrasco","Ingeniero técnico",2,5,null,867,450.63,{"$f":"42.65/3*G9","v":71.083333333333329},{"$f":"+SUM(I9:K9)","v":1388.7133333333334},null,{"$f":"+L9*1.16666666666667","v":1620.1655555555603},0.23599999999999999,5.5E-2,2E-3,6.0000000000000001E-3,1.4E-2,1.2E-2,{"$f":"+N9*O9","v":382.3590711111122},{"$f":"+N9*P9","v":89.109105555555814},{"$f":"+N9*Q9","v":3.2403311111111206},{"$f":"+N9*R9","v":9.7209933333333627},{"$f":"+N9*S9","v":22.682317777777847},{"$f":"+N9*T9","v":19.441986666666725},{"$f":"+SUM(U9:Z9)","v":526.55380555555701},null,4.7E-2,1.55E-2,1E-3,{"$f":"N9*AC9","v":76.147781111111343},{"$f":"+AD9*N9","v":25.112566111111185},{"$f":"+N9*AE9","v":1.6201655555555603},{"$f":"+SUM(AF9:AH9)","v":102.88051277777808},null,{"$f":"+L9","v":1388.7133333333334},0.18,{"$f":"+AL9*L9","v":249.9684},null,{"$f":"L9-(+AI9+AM9)","v":1035.8644205555552},{"$f":"+L9+AA9","v":1915.2671388888903}]
[null,null,null,null,"Totales",null,null,null,{"$f":"+SUM(I7:I9)","v":2779.2},{"$f":"+SUM(J7:J9)","v":1770.19},{"$f":"+SUM(K7:K9)","v":497.58333333333331},{"$f":"+SUM(L7:L9)","v":5046.9733333333334},null,{"$f":"+SUM(N7:N9)","v":5888.1355555555729},null,null,null,null,null,null,{"$f":"+SUM(U7:U9)","v":1389.5999911111153},323.84745555555651,11.776271111111146,35.328813333333443,82.433897777778014,70.657626666666886,1913.6440555555614,null,null,null,null,{"$f":"+SUM(AF7:AF9)","v":276.74237111111194},{"$f":"+SUM(AG7:AG9)","v":91.266101111111396},{"$f":"+SUM(AH7:AH9)","v":5.8881355555555732},{"$f":"+SUM(AI7:AI9)","v":373.89660777777885},null,{"$f":"+L10","v":5046.9733333333334},null,{"$f":"+SUM(AM7:AM9)","v":972.27659999999992},null,{"$f":"+SUM(AO7:AO9)","v":3700.8001255555546},{"$f":"+SUM(AP7:AP9)","v":6960.6173888888943}]

{"sheet":"Nóminas C1","index":195,"n_rows":188,"n_cols":11,"rows_kept":188,"cut":false,"hidden":true,"merged":[[130,2,130,4],[130,6,130,7],[130,9,130,10],[132,2,132,4],[153,8,153,9],[187,8,187,9],[179,8,179,9],[180,8,180,9],[181,8,181,9],[184,8,184,9],[185,8,185,9],[186,8,186,9],[162,6,162,7],[121,8,121,9],[122,8,122,9],[123,8,123,9],[124,8,124,9],[60,8,60,9],[61,8,61,9],[65,2,65,4],[65,6,65,10],[128,2,128,4],[128,6,128,10],[69,2,69,4],[90,8,90,9],[99,6,99,7],[116,8,116,9],[67,2,67,4],[67,6,67,7],[67,9,67,10],[117,8,117,9],[118,8,118,9],[58,8,58,9],[59,8,59,9],[6,2,6,4],[2,2,2,4],[2,6,2,10],[4,2,4,4],[4,6,4,7],[4,9,4,10],[27,8,27,9],[36,6,36,7],[53,8,53,9],[54,8,54,9],[55,8,55,9]]}
[]
[null,null,"Empresa",null,null,null,"Trabajador"]
[null,null,"BUENA VISIÓN S.A.",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!D7","v":"Antonio Aparicio Aguilar"}]
[null,null,"Domicilio",null,null,null,"NIF",null,null,"Nº Afiliación Seguridad Social"]
[null,null,"C/ Martín Colomer, 45. 46007 Valencia",null,null,null,"42512807-C",null,null,246830497]
[null,null,"CCC Seguridad social",null,null,null,"Categoría profesional",null,"Grupo de Cotización",null,"Nº Libro Matrícula"]
[null,null,"0111 00 174040611",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!E7","v":"Licenciado"},null,{"$f":"+'Resumen Mensual Nóminas C1'!F7","v":1},null,3]
[]
[]
[null,null,"Período de liquidación: De 1 de mayo a 30 de mayo",null,null,null,null,null,null,"Nº días/horas","30 días"]
[]
[null,null,"I. DEVENGOS"]
[]
[null,null,null,"1. Percepciones salariales"]
[null,null,null,null,"Salario base",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!I7","v":1045.2}]
[null,null,null,null,"Complementos salariales"]
[null,null,null,null,"        Complemento de destino",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!J7","v":868.93}]
[null,null,null,null,"        Complemento de antigüedad",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!K7","v":213.25}]
[null,null,null,null,"Horas extraordinarias"]
[null,null,null,null,"Gratificaciones extraordinarias"]
[null,null,null,null,"Salario en especie"]
[]
[null,null,null,"2. Percepciones no salariales"]
[null,null,null,null,"Indemnizaciones o suplidos"]
[null,null,null,null,"Prestaciones e indemnizaciones de la Seguridad Social"]
[null,null,null,null,"Indemnizaciones por traslados, suspensiones o despidos"]
[null,null,null,null,"Otras percepciones no salariales"]
[null,null,null,null,null,null,null,null,"TOTAL DEVENGADO",null,{"$f":"+SUM(I15:J27)","v":2127.38}]
[null,null,"II. DEDUCCIONES"]
[]
[null,null,null,"1. Aportaciones del trabajador a las cotizaciones de la Seguridad Social y conceptos de recaudación conjunta"]
[null,null,null,null,"Contingencias comunes",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AC7","v":4.7E-2},null,{"$f":"+I56*H32","v":116.65133666666668}]
[null,null,null,null,"Desempleo",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AD7","v":1.55E-2},null,{"$f":"+H33*I56","v":38.470121666666671}]
[null,null,null,null,"Formación profesional",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AE7","v":1E-3},null,{"$f":"+H34*I59","v":2.4819433333333336}]
[null,null,null,null,"Horas extraordinarias por fuerza mayor",null,null,0.02]
[null,null,null,null,"Otras horas extraordinarias",null,null,{"$f":"+H32","v":4.7E-2}]
[null,null,null,null,null,null,"Total aportaciones:",null,null,{"$f":"+SUM(J32:J36)","v":157.60340166666668}]
[]
[null,null,null,"2. Impuesto sobre la Renta de las Personas Físicas",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AL7","v":0.21},null,{"$f":"+H39*I62","v":446.74979999999999}]
[null,null,null,"3. Anticipos"]
[null,null,null,"4. Valor de los productos recibidos en especie"]
[null,null,null,"5. Otras deducciones"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL A DEDUCIR",{"$f":"+SUM(J37:J42)","v":604.35320166666668}]
[]
[null,null,null,null,null,null,null,null,null,"LÍQUIDO TOTAL A PERCIBIR",{"$f":"+K28-K44","v":1523.0267983333333}]
[]
[null,null,null,null,"Firma y sello de la empresa",null,null,null,null,"RECIBÍ"]
[]
[null,null,"DETERMINACIÓN DE LAS BASES DE COTIZACIÓN A LA SEGURIDAD SOCIAL Y CONCEPTOS DE RECAUDACIÓN CONJUNTA Y DE LA BASE SUJETA"]
[null,null,"A RETENCIÓN DEL IRPF"]
[]
[null,null,null,"1. Base de cotización por contingencias comunes"]
[null,null,null,null,"Remuneración mensual",null,null,null,{"$f":"+K28","v":2127.38}]
[null,null,null,null,"Prorrata de pagas extraordinarias",null,null,null,{"$f":"+I54*2/12","v":354.56333333333333}]
[null,null,null,null,null,null,null,"TOTAL",{"$f":"+SUM(I54:I55)","v":2481.9433333333336}]
[null,null,null,"2. Base de cotización por contingencias profesionales (AT y EP) y"]
[null,null,null,"conceptos de recaudación conjunta (desempleo, formación"]
[null,null,null,"profesional, Fondo de Garantía Salarial)",null,null,null,null,{"$f":"+I56","v":2481.9433333333336}]
[null,null,null,"3. Base de cotización adicional por horas extraordinarias"]
[null,null,null,"4. Base de cotización adicional por horas extraordinarias por fuerza mayor"]
[null,null,null,"5. Base sujeta a retención del IRPF",null,null,null,null,{"$f":"+K28","v":2127.38}]
[]
[]
[null,null,"Empresa",null,null,null,"Trabajador"]
[null,null,"BUENA VISIÓN S.A.",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!D8","v":"Bienvenida Benavent Baixaliu"}]
[null,null,"Domicilio",null,null,null,"NIF",null,null,"Nº Afiliación Seguridad Social"]
[null,null,"C/ Martín Colomer, 45. 46007 Valencia",null,null,null,"12700188-T",null,null,420254188]
[null,null,"CCC Seguridad social",null,null,null,"Categoría profesional",null,"Grupo de Cotización",null,"Nº Libro Matrícula"]
[null,null,"0111 00 174040611",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!E9","v":"Ingeniero técnico"},null,{"$f":"+'Resumen Mensual Nóminas C1'!F8","v":2},null,4]
[]
[]
[null,null,"Período de liquidación: De 1 de mayo a 30 de mayo",null,null,null,null,null,null,"Nº días/horas","30 días"]
[]
[null,null,"I. DEVENGOS"]
[]
[null,null,null,"1. Percepciones salariales"]
[null,null,null,null,"Salario base",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!I8","v":867}]
[null,null,null,null,"Complementos salariales"]
[null,null,null,null,"        Complemento de destino",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!J8","v":450.63}]
[null,null,null,null,"        Complemento de antigüedad",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!K8","v":213.25}]
[null,null,null,null,"Horas extraordinarias"]
[null,null,null,null,"Gratificaciones extraordinarias"]
[null,null,null,null,"Salario en especie"]
[]
[null,null,null,"2. Percepciones no salariales"]
[null,null,null,null,"Indemnizaciones o suplidos"]
[null,null,null,null,"Prestaciones e indemnizaciones de la Seguridad Social"]
[null,null,null,null,"Indemnizaciones por traslados, suspensiones o despidos"]
[null,null,null,null,"Otras percepciones no salariales"]
[null,null,null,null,null,null,null,null,"TOTAL DEVENGADO",null,{"$f":"+SUM(I78:J90)","v":1530.88}]
[null,null,"II. DEDUCCIONES"]
[]
[null,null,null,"1. Aportaciones del trabajador a las cotizaciones de la Seguridad Social y conceptos de recaudación conjunta"]
[null,null,null,null,"Contingencias comunes",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AC8","v":4.7E-2},null,{"$f":"+I119*H95","v":83.943253333333345}]
[null,null,null,null,"Desempleo",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AD8","v":1.55E-2},null,{"$f":"+H96*I119","v":27.683413333333338}]
[null,null,null,null,"Formación profesional",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AE8","v":1E-3},null,{"$f":"+H97*I122","v":1.7860266666666669}]
[null,null,null,null,"Horas extraordinarias por fuerza mayor",null,null,0.02]
[null,null,null,null,"Otras horas extraordinarias",null,null,{"$f":"+H95","v":4.7E-2}]
[null,null,null,null,null,null,"Total aportaciones:",null,null,{"$f":"+SUM(J95:J99)","v":113.41269333333335}]
[]
[null,null,null,"2. Impuesto sobre la Renta de las Personas Físicas",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AL8","v":0.18},null,{"$f":"+H102*I125","v":275.55840000000001}]
[null,null,null,"3. Anticipos"]
[null,null,null,"4. Valor de los productos recibidos en especie"]
[null,null,null,"5. Otras deducciones"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL A DEDUCIR",{"$f":"+SUM(J100:J105)","v":388.97109333333333}]
[]
[null,null,null,null,null,null,null,null,null,"LÍQUIDO TOTAL A PERCIBIR",{"$f":"+K91-K107","v":1141.9089066666668}]
[]
[null,null,null,null,"Firma y sello de la empresa",null,null,null,null,"RECIBÍ"]
[]
[null,null,"DETERMINACIÓN DE LAS BASES DE COTIZACIÓN A LA SEGURIDAD SOCIAL Y CONCEPTOS DE RECAUDACIÓN CONJUNTA Y DE LA BASE SUJETA"]
[null,null,"A RETENCIÓN DEL IRPF"]
[]
[null,null,null,"1. Base de cotización por contingencias comunes"]
[null,null,null,null,"Remuneración mensual",null,null,null,{"$f":"+K91","v":1530.88}]
[null,null,null,null,"Prorrata de pagas extraordinarias",null,null,null,{"$f":"+I117*2/12","v":255.14666666666668}]
[null,null,null,null,null,null,null,"TOTAL",{"$f":"+SUM(I117:I118)","v":1786.0266666666669}]
[null,null,null,"2. Base de cotización por contingencias profesionales (AT y EP) y"]
[null,null,null,"conceptos de recaudación conjunta (desempleo, formación"]
[null,null,null,"profesional, Fondo de Garantía Salarial)",null,null,null,null,{"$f":"+I119","v":1786.0266666666669}]
[null,null,null,"3. Base de cotización adicional por horas extraordinarias"]
[null,null,null,"4. Base de cotización adicional por horas extraordinarias por fuerza mayor"]
[null,null,null,"5. Base sujeta a retención del IRPF",null,null,null,null,{"$f":"+K91","v":1530.88}]
[]
[]
[null,null,"Empresa",null,null,null,"Trabajador"]
[null,null,"BUENA VISIÓN S.A.",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!D9","v":"Casimiro Cerezo Carrasco"}]
[null,null,"Domicilio",null,null,null,"NIF",null,null,"Nº Afiliación Seguridad Social"]
[null,null,"C/ Martín Colomer, 45. 46007 Valencia",null,null,null,"40527078-D",null,null,590698315]
[null,null,"CCC Seguridad social",null,null,null,"Categoría profesional",null,"Grupo de Cotización",null,"Nº Libro Matrícula"]
[null,null,"0111 00 174040611",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!E9","v":"Ingeniero técnico"},null,{"$f":"+'Resumen Mensual Nóminas C1'!F9","v":2},null,8]
[]
[]
[null,null,"Período de liquidación: De 1 de mayo a 30 de mayo",null,null,null,null,null,null,"Nº días/horas","30 días"]
[]
[null,null,"I. DEVENGOS"]
[]
[null,null,null,"1. Percepciones salariales"]
[null,null,null,null,"Salario base",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!I9","v":867}]
[null,null,null,null,"Complementos salariales"]
[null,null,null,null,"        Complemento de destino",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!J9","v":450.63}]
[null,null,null,null,"        Complemento de antigüedad",null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!K9","v":71.083333333333329}]
[null,null,null,null,"Horas extraordinarias"]
[null,null,null,null,"Gratificaciones extraordinarias"]
[null,null,null,null,"Salario en especie"]
[]
[null,null,null,"2. Percepciones no salariales"]
[null,null,null,null,"Indemnizaciones o suplidos"]
[null,null,null,null,"Prestaciones e indemnizaciones de la Seguridad Social"]
[null,null,null,null,"Indemnizaciones por traslados, suspensiones o despidos"]
[null,null,null,null,"Otras percepciones no salariales"]
[null,null,null,null,null,null,null,null,"TOTAL DEVENGADO",null,{"$f":"+SUM(I141:J153)","v":1388.7133333333334}]
[null,null,"II. DEDUCCIONES"]
[]
[null,null,null,"1. Aportaciones del trabajador a las cotizaciones de la Seguridad Social y conceptos de recaudación conjunta"]
[null,null,null,null,"Contingencias comunes",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AC9","v":4.7E-2},null,{"$f":"+I182*H158","v":76.147781111111115}]
[null,null,null,null,"Desempleo",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AD9","v":1.55E-2},null,{"$f":"+H159*I182","v":25.112566111111111}]
[null,null,null,null,"Formación profesional",null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AE9","v":1E-3},null,{"$f":"+H160*I185","v":1.6201655555555556}]
[null,null,null,null,"Horas extraordinarias por fuerza mayor",null,null,0.02]
[null,null,null,null,"Otras horas extraordinarias",null,null,{"$f":"+H158","v":4.7E-2}]
[null,null,null,null,null,null,"Total aportaciones:",null,null,{"$f":"+SUM(J158:J162)","v":102.88051277777778}]
[]
[null,null,null,"2. Impuesto sobre la Renta de las Personas Físicas",null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!AL9","v":0.18},null,{"$f":"+H165*I188","v":249.9684}]
[null,null,null,"3. Anticipos"]
[null,null,null,"4. Valor de los productos recibidos en especie"]
[null,null,null,"5. Otras deducciones"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL A DEDUCIR",{"$f":"+SUM(J163:J168)","v":352.8489127777778}]
[]
[null,null,null,null,null,null,null,null,null,"LÍQUIDO TOTAL A PERCIBIR",{"$f":"+K154-K170","v":1035.8644205555556}]
[]
[null,null,null,null,"Firma y sello de la empresa",null,null,null,null,"RECIBÍ"]
[]
[null,null,"DETERMINACIÓN DE LAS BASES DE COTIZACIÓN A LA SEGURIDAD SOCIAL Y CONCEPTOS DE RECAUDACIÓN CONJUNTA Y DE LA BASE SUJETA"]
[null,null,"A RETENCIÓN DEL IRPF"]
[]
[null,null,null,"1. Base de cotización por contingencias comunes"]
[null,null,null,null,"Remuneración mensual",null,null,null,{"$f":"+K154","v":1388.7133333333334}]
[null,null,null,null,"Prorrata de pagas extraordinarias",null,null,null,{"$f":"+I180*2/12","v":231.45222222222222}]
[null,null,null,null,null,null,null,"TOTAL",{"$f":"+SUM(I180:I181)","v":1620.1655555555556}]
[null,null,null,"2. Base de cotización por contingencias profesionales (AT y EP) y"]
[null,null,null,"conceptos de recaudación conjunta (desempleo, formación"]
[null,null,null,"profesional, Fondo de Garantía Salarial)",null,null,null,null,{"$f":"+I182","v":1620.1655555555556}]
[null,null,null,"3. Base de cotización adicional por horas extraordinarias"]
[null,null,null,"4. Base de cotización adicional por horas extraordinarias por fuerza mayor"]
[null,null,null,"5. Base sujeta a retención del IRPF",null,null,null,null,{"$f":"+K154","v":1388.7133333333334}]

{"sheet":"Recibo Liquid. Cotizaciones C1","index":196,"n_rows":46,"n_cols":16,"rows_kept":46,"cut":false,"hidden":true,"merged":[[15,12,15,13],[17,10,17,12],[17,13,17,14],[20,9,20,11],[20,12,20,14],[17,2,17,3],[17,4,17,6],[17,7,17,9],[20,2,20,8],[18,13,18,14],[18,10,18,12],[18,7,18,9],[18,4,18,6],[18,2,18,3]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Datos de envío",null,null,null,null,null,null,null,null,null,null,null,null,"Recibo de Liquidación de Cotizaciones  "]
[null,null,"Nº de autorización",null,null,"21111"]
[null,null,"Código de envío",null,null,"0212000628",null,null,null,"Referencia del envío:",null,"0002"]
[]
[null,null,"Datos de empresa"]
[null,null,"Código de Cuenta de Cotización:",null,null,"0111 00 174040611",null,null,null,"Período de liquidación:",null,{"$f":"'Resumen Operaciones '!C111","v":"2013-05-20"},null,"Calificador de liquidación:",null,"L00"]
[null,null,"Razón social",null,null,"BUENA VISIÓN S.A."]
[null,null,"Entidad AT y EP",null,null,275,null,"Nº de trabajadores:",null,3,null,"Modalidad de pago:","Transferencia bancaria"]
[null,null,"Huella Electrónica",null,null,"FAHLBB44",null,null,null,null,null,"Fecha de pago:",{"$f":"'Resumen Operaciones '!C61+2","v":"2013-06-02"}]
[]
[null,null,"Período de pago",null,"Num.Emisora",null,null,"Num.Referencia",null,null,"Identificación",null,null,"Importe"]
[null,null,{"$f":"L13","v":"2013-05-20"},null,"02827003001",null,null,"0003114040658",null,null,"030101"]
[]
[null,null,"Descripción",null,null,null,null,null,null,"Base",null,null,"Importe"]
[null,null,"Contingencias comunes",null,null,null,null,null,null,null,null,{"$f":"+'Resumen Mensual Nóminas C1'!N10","v":5888.1355555555729},null,null,{"$f":"+'Resumen Mensual Nóminas C1'!U10+'Resumen Mensual Nóminas C1'!AF10","v":1666.3423622222272}]
[null,null,"Cuotas IT por AT y EP",null,null,null,null,null,null,null,null,{"$f":"+L22","v":5888.1355555555729},null,null,{"$f":"+'Resumen Mensual Nóminas C1'!Y10","v":82.433897777778014}]
[null,null,"Cuotas IMS por AT y EP",null,null,null,null,null,null,null,null,{"$f":"+L23","v":5888.1355555555729},null,null,{"$f":"+'Resumen Mensual Nóminas C1'!Z10","v":70.657626666666886}]
[null,null,"Otras cotizaciones (Desempleo, FOGASA y FP)",null,null,null,null,null,null,null,null,{"$f":"+L24","v":5888.1355555555729},null,null,{"$f":"+'Resumen Mensual Nóminas C1'!V10+'Resumen Mensual Nóminas C1'!W10+'Resumen Mensual Nóminas C1'!X10+'Resumen Mensual Nóminas C1'!AG10+'Resumen Mensual Nóminas C1'!AH10","v":468.10677666666811}]
[null,null,"Suma de bonificaciones, subvenciones y compensaciones"]
[null,null,"Líquido cotizaciones generales",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O22","v":1666.3423622222272}]
[null,null,"Líquido AT y EP",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O23+O24","v":153.0915244444449}]
[null,null,"Líquido otras cotizaciones",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O25-O26","v":468.10677666666811}]
[null,null,"Importe a ingresar",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O27+O28+O29","v":2287.5406633333405}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Validación mecánica / Sello de las Entidades Financieras"]
[]
[]
[null,null,"Este documento no implica el pago de las cuotas si no va acompañado del correspondiente comprobante de ingreso, sello o validación mecánida de la Entidad Financiera."]

{"sheet":"Gtos. e Ingr. Explotación C2","index":197,"n_rows":19,"n_cols":13,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,4,12,13],[18,4,18,13],[0,12,0,13],[1,4,2,13],[3,4,3,13],[4,4,4,9],[5,4,5,9],[7,4,7,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 3"]
[null,null,null,null,"OTROS GASTOS E INGRESOS DE EXPLOTACIÓN — CASO 2"]
[]
[]
[]
[null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Caso 2."]
[]
[]
[]
[]
[null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Caso 2."]
[]
[]
[]
[]
[]
[null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Caso 2."]

{"sheet":"Enunciado Supuesto (GIEC2)","index":198,"n_rows":33,"n_cols":6,"rows_kept":33,"cut":false,"hidden":true,"merged":[[18,5,18,10],[19,5,19,10],[17,5,17,10],[6,5,6,10],[12,5,12,10],[13,5,13,10],[14,5,14,10],[15,5,15,10],[16,5,16,10],[7,5,7,10],[8,5,8,10],[9,5,9,10],[10,5,10,10],[11,5,11,10],[20,5,20,10],[21,5,21,10],[22,5,22,10],[23,5,23,10],[25,5,25,10],[24,5,24,10]]}
[]
[]
[]
[]
[null,null,null,"Durante el mes de mayo, la empresa Buena Visión, S.A. realizó las operaciones que seguidamente se exponen:"]
[]
[null,null,null,null,"Fecha","Operación"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C102","v":"2013-05-01"},{"$f":"'Resumen Operaciones '!D102","v":"Comisiones por mediación en ventas de terceros"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C103","v":"2013-05-04"},{"$f":"'Resumen Operaciones '!D103","v":"Alquiler local comercial (arrendador persona física)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C104","v":"2013-05-05"},{"$f":"'Resumen Operaciones '!D104","v":"Cargo en cuenta corriente por alquiler local comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C105","v":"2013-05-13"},{"$f":"'Resumen Operaciones '!D105","v":"Abono en cuenta corriente transferencia por comisiones comerciales"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C106","v":"2013-05-14"},{"$f":"'Resumen Operaciones '!D106","v":"Reparación del vehículo comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C107","v":"2013-05-14"},{"$f":"'Resumen Operaciones '!D107","v":"Cheque pago por reparación del vehículo comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C108","v":"2013-05-19"},{"$f":"'Resumen Operaciones '!D108","v":"Honorarios de la asesoría laboral (persona física)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C109","v":"2013-05-19"},{"$f":"'Resumen Operaciones '!D109","v":"Seguro del vehículo comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C110","v":"2013-05-19"},{"$f":"'Resumen Operaciones '!D110","v":"Cargo en cuenta corriente por seguro vehículo comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C111","v":"2013-05-20"},{"$f":"'Resumen Operaciones '!D111","v":"Nómina del mes de mayo + Paga extra de verano"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C112","v":"2013-05-21"},{"$f":"'Resumen Operaciones '!D112","v":"Cheque pago por honorarios de la asesoría laboral"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C113","v":"2013-05-24"},{"$f":"'Resumen Operaciones '!D113","v":"Cuota de mantenimiento de la cuenta corriente"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C114","v":"2013-05-24"},{"$f":"'Resumen Operaciones '!D114","v":"Obsequios para empleados y clientes (cajas de vino) *"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C115","v":"2013-05-27"},{"$f":"'Resumen Operaciones '!D115","v":"Cheque pago por obsequios para empleados y clientes"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C116","v":"2013-05-28"},{"$f":"'Resumen Operaciones '!D116","v":"Consumo mensual de gasóleo del vehículo comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C117","v":"2013-05-29"},{"$f":"'Resumen Operaciones '!D117","v":"Cargo en cuenta corriente del consumo mensual de gasóleo"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C118","v":"2013-05-29"},{"$f":"'Resumen Operaciones '!D118","v":"Teléfono"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C119","v":"2013-05-31"},{"$f":"'Resumen Operaciones '!D119","v":"Cargo en cuenta corriente del teléfono"}]
[null,null,null,null,{"$f":"E15+226","v":"2013-12-31"},"Periodificación seguro del vehículo comercial"]
[]
[null,null,null,"*","Con motivo del décimo aniversario de la creación de la empresa se entrega una caja de vino a cada em-"]
[null,null,null,null,"pleado y el resto de ellas se reparte entre sus principales clientes."]
[]
[null,null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,null,"1.- Contabilice las operaciones que se derivan de la documentación de este caso."]

{"sheet":"Libro Diario (GIEC2)","index":199,"n_rows":199,"n_cols":9,"rows_kept":199,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[null,null,null,null,{"$f":"IF(D14=\"\",\"\",VLOOKUP(D14,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G14=\"\",\"\",VLOOKUP(G14,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D15=\"\",\"\",VLOOKUP(D15,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G15=\"\",\"\",VLOOKUP(G15,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
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[]
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[null,null,null,null,{"$f":"IF(D143=\"\",\"\",VLOOKUP(D143,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},null,null,{"$f":"IF(G143=\"\",\"\",VLOOKUP(G143,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(G144=\"\",\"\",VLOOKUP(G144,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D145=\"\",\"\",VLOOKUP(D145,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},{"$f":"IF(G145=\"\",\"\",\"a\")","v":""},null,{"$f":"IF(G145=\"\",\"\",VLOOKUP(G145,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
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{"sheet":"Ingreso Comisión C2","index":201,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":true,"merged":[[28,3,28,9],[29,3,29,9],[30,3,30,9],[31,3,31,9],[18,10,18,11],[24,3,24,9],[25,3,25,9],[26,3,26,9],[27,3,27,9],[32,3,32,9],[33,3,33,9],[46,3,46,9],[35,3,35,9],[36,3,36,9],[37,3,37,9],[38,3,38,9],[39,3,39,9],[40,3,40,9],[41,3,41,9],[34,3,34,9],[42,3,42,9],[43,3,43,9],[44,3,44,9],[45,3,45,9],[64,4,64,5],[64,7,64,9],[47,3,47,9],[48,3,48,9],[49,3,49,9],[50,3,50,9],[57,8,57,9],[62,2,62,10]]}
[]
[]
[]
[]
[null,null,null,"Buena Visión, S.A."]
[null,null,null,"C/ Martín Colomer, 45"]
[null,null,null,"46007 Valencia"]
[null,null,null,"CIF A-20.396.059"]
[]
[]
[]
[null,null,"Nombre:","Ópticas Fortuño"]
[null,null,"Dirección:","C/ Llebeig, 27. 46.710"]
[null,null,"CIF:","B-15.547.667"]
[null,null,"Ref:"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C102","v":"2013-05-01"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","2013-679"]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E102","v":1},"Comisión por mediación",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F102","v":1000},{"$f":"C38*K38","v":1000}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Base Imponible",null,{"$f":"+SUM(L26:L51)","v":1000}]
[null,null,null,null,null,null,null,null,"       IVA",{"$f":"'Resumen Operaciones '!H96","v":0.21},null,{"$f":"+L52*J53","v":210}]
[null,null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"+L52+L53","v":1210}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Arancel =",{"$f":"C38*K38*2.2%","v":22.000000000000004}]
[null,null,"Banco del Cliente:",null,null,null,null,null,null,null,null,null,null,"Derecho adicional =",{"$f":"C38*K38*15%","v":150}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA (21%) =",{"$f":"(C38*K38+O57+O58)*21%","v":246.12}]
[null,null,"Código IBAN:",null,null,null,null,null,null,null,null,null,null,"Total a pagar = ",{"$f":"O57+O58+O59","v":418.12}]
[]
[]
[null,null,"Observaciones:\n"]
[]
[null,null,"Con vencimiento el:",null,{"$f":"'Resumen Operaciones '!C105-1","v":"2013-05-12"},null,null,"Por importe de:",null,null,{"$f":"L54","v":1210}]

{"sheet":"Alquiler Local C2","index":202,"n_rows":66,"n_cols":12,"rows_kept":66,"cut":false,"hidden":true,"merged":[[3,10,3,11],[24,3,24,9],[25,3,25,9],[26,3,26,9],[29,3,29,9],[34,3,34,9],[35,3,35,9],[12,3,12,4],[50,3,50,9],[37,3,37,9],[39,3,39,9],[40,3,40,9],[41,3,41,9],[42,3,42,9],[43,3,43,9],[36,3,36,9],[30,3,30,9],[31,3,31,9],[32,3,32,9],[33,3,33,9],[59,8,59,9],[63,2,63,10],[65,4,65,5],[65,7,65,9],[44,3,44,9],[46,3,46,9],[47,3,47,9],[48,3,48,9],[49,3,49,9],[51,3,51,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C103","v":"2013-05-04"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","A096"]
[]
[]
[]
[]
[null,null,null,"Eduardo Canet Moscardó"]
[null,null,null,"Gran Via de les Germanies, 32. 46004 Valencia"]
[null,null,null,"52233599-G"]
[]
[]
[]
[]
[null,null,"Cliente:","Buena Visión, S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:"]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E103","v":1},"Alquiler Bajo Comercial, Gran Via Germanies 32",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F103","v":1700},{"$f":"C38*K38","v":1700}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Base Imponible",null,{"$f":"+SUM(L26:L52)","v":1700}]
[null,null,null,null,null,null,null,null,"IVA  ",{"$f":"'Resumen Operaciones '!H95","v":0.21},null,{"$f":"+L53*J54","v":357}]
[null,null,null,null,null,null,null,null,"IRPF  ",{"$f":"'Resumen Operaciones '!H97","v":0.21},null,{"$f":"-L53*J55","v":-357}]
[null,null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"+L53+L54+L55","v":1700}]
[]
[]
[]
[null,null,"Banco del Cliente:"]
[]
[null,null,"Código IBAN:"]
[]
[null,null,"Observaciones:\n"]
[]
[null,null,"Con vencimiento el:",null,{"$f":"'Resumen Operaciones '!C104","v":"2013-05-05"},null,null,"Por importe de:",null,null,{"$f":"L56","v":1700}]

{"sheet":"Cargo Alquiler Local C2","index":203,"n_rows":27,"n_cols":17,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,14,27,14],[26,16,27,16],[20,14,21,16],[25,6,27,6],[26,2,27,3],[26,7,27,7],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,"Titular"]
[null,null,"EDUARDO CANET MOSCARDÓ",null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"ALQUILER BAJO COMERCIAL, AVDA. GERMANIES"]
[null,null,null,null,null,null,null,null,"RECIBO Nº 5",null,"AÑO",{"$f":"O27","v":"2013-05-05"},"Referencia",null,"010102184355"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+L20","v":1700}]
[]
[null,null,null,null,null,null,null,"ALQUILER",null,null,null,{"$f":"+'Alquiler Local C2'!L53","v":1700}]
[null,null,null,null,null,null,null,"IVA",{"$f":"+'Alquiler Local C2'!J54","v":0.21},null,null,{"$f":"+'Alquiler Local C2'!L54","v":357}]
[null,null,null,null,null,null,null,"IRPF",{"$f":"+'Alquiler Local C2'!J55","v":0.21},null,null,{"$f":"+'Alquiler Local C2'!L55","v":-357}]
[]
[null,null,"CL MARTÍN COLOMER, 45",null,null,null,null,"TOTAL RECIBO",null,null,null,{"$f":"+SUM(L16:L18)","v":1700}]
[null,null,"46007 VALENCIA",null,null,null,null,null,null,null,null,null,"CIF",null,"A-20.396.059"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Alquiler Local C2'!E66","v":"2013-05-05"},null,{"$f":"'Resumen Operaciones '!C104","v":"2013-05-05"}]

{"sheet":"Transf. Ingreso Comisión C2","index":204,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Ingreso Comisión C2'!E65","v":"2013-05-12"},null,null,null,"Transferencia a su favor de Ópticas Fortuño",null,null,null,null,null,{"$f":"+'Ingreso Comisión C2'!K65","v":1210}]
[]
[null,"Ordenante: ",null,null,{"$f":"+'Ingreso Comisión C2'!D12","v":"Ópticas Fortuño"}]
[null,"Beneficiario: ",null,null,"Buena Visión S.A."]
[null,"Concepto: ",null,null,"Comisión por mediación"]
[null,"IBAN Ordenante",null,null,"ES53  2045  0033  4011  0081 1845"]
[null,"Clave transferencia: ",null,null,"134W13146021658"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"'Resumen Operaciones '!C105","v":"2013-05-13"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":1210}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":1210}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Reparación Vehículo C2","index":205,"n_rows":69,"n_cols":15,"rows_kept":69,"cut":false,"hidden":true,"merged":[[19,3,19,8],[19,10,19,11],[20,10,20,11],[25,4,25,9],[15,3,15,8],[15,10,15,11],[16,3,16,8],[16,10,16,11],[17,3,17,8],[26,4,26,9],[27,4,27,9],[35,4,35,9],[58,8,58,9],[66,3,66,11],[36,4,36,9],[70,8,70,10],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[52,4,52,9],[68,8,68,10]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"AUTOBEN, S.L."]
[null,null,null,null,null,null,null,null,"Carrer les Foies, s/n. 46830 Benigànim"]
[null,null,null,null,null,null,null,null,"CIF: B-48.291.590"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A.",null,null,null,null,null,null,"Factura Nº"]
[null,null,"Dirección:",{"$f":"+'Alquiler Local C2'!D19","v":"C/ Martín Colomer, 45. 46007 Valencia"},null,null,null,null,null,null,"A-000583"]
[null,null,"CIF:",{"$f":"+'Alquiler Local C2'!D20","v":"A-20.396.059"}]
[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C106","v":"2013-05-14"}]
[null,null,"Vehículo:","    1984HBD      SEAT LEÓN"]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Item","Descripción",null,null,null,null,null,"P.V.P.","Importe total"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E106","v":1},null,"Limpieza de inyección + cambio de filtro de combustible",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F106","v":47.47},{"$f":"+C36*K36","v":47.47}]
[null,null,{"$f":"'Resumen Operaciones '!H106","v":1},null,"Filtro de aceite",null,null,null,null,null,{"$f":"'Resumen Operaciones '!I106","v":17.34},{"$f":"+K37*C37","v":17.34}]
[null,null,{"$f":"'Resumen Operaciones '!K106","v":1},null,"Aceite 5W40 505.01 5 litros",null,null,null,null,null,{"$f":"'Resumen Operaciones '!L106","v":41.6},{"$f":"C38*K38","v":41.6}]
[null,null,{"$f":"'Resumen Operaciones '!N106","v":2},null,"Mano de obra",null,null,null,null,null,{"$f":"'Resumen Operaciones '!O106","v":33},{"$f":"C39*K39","v":66}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":172.41}]
[]
[]
[]
[]
[null,null,null,null,"Entidad financiera:",null,null,null,null,"Descuento",{"$f":"'Resumen Operaciones '!Q106","v":0.08},{"$f":"K58*L53","v":13.7928},null,"Arancel =",{"$f":"L62*2.2%","v":4.2223898640000002}]
[null,null,null,null,null,null,null,null,"Dto. pronto pago",null,0,{"$f":"K59*(L53-L58)","v":0},null,"Derecho adicional =",{"$f":"L62*15%","v":28.789021799999997}]
[null,null,null,3,null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":158.6172},null,"IVA (21%) =",{"$f":"(L62+O58+O59)*21%","v":47.237026969439995}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H95","v":0.21},{"$f":"+L60*K61","v":33.309612000000001},null,"Total a pagar = ",{"$f":"O58+O59+O60","v":80.248438633439989}]
[null,null,null,null,"Código IBAN:",null,null,null,null,"IMPORTE TOTAL",null,{"$f":"L60+L61","v":191.92681199999998}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el",null,null,{"$f":"'Resumen Operaciones '!C107","v":"2013-05-14"},"Por importe de:",null,null,{"$f":"+L62","v":191.92681199999998}]

{"sheet":"Cheque Reparación Vehículo C2","index":206,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[13,12,13,13]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"+'Reparación Vehículo C2'!L69","v":191.92681199999998},"#","€"]
[null,null,"Páguese por este cheque a",null,null,{"$f":"'Reparación Vehículo C2'!I5","v":"AUTOBEN, S.L."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Ciento Noventa y Un Euros Con Noventa y Tres Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia a",{"$f":"'Resumen Operaciones '!C107","v":"2013-05-14"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",{"$f":"'Cheque Asesoría Fiscal C1'!E17+1","v":4509952},{"$f":"'Cheque Asesoría Fiscal C1'!F17+1","v":3},null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509952},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Fra. Asesoría Fiscal C2","index":207,"n_rows":42,"n_cols":8,"rows_kept":42,"cut":false,"hidden":true,"merged":[[26,2,26,6],[27,2,27,6],[28,2,28,6],[21,2,21,5],[22,2,22,6],[23,2,23,5],[24,2,24,6],[25,2,25,6],[40,5,40,7],[29,2,29,6],[30,2,30,3],[41,2,41,4],[41,5,41,7],[33,2,33,3],[38,2,38,4],[38,5,38,7],[39,2,39,4],[39,5,39,7],[40,2,40,4],[32,2,32,3]]}
[]
[]
[]
[null,null,null,null,"D. José Miguel Tudela Benavent"]
[null,null,null,null,"C/ Polo y Peyrolón, 33"]
[null,null,null,null,"46021 Valencia"]
[null,null,null,null,"Teléfono/Fax: 650 245 474"]
[null,null,null,null,"NIF: 32.467.842-V"]
[]
[]
[null,null,"FACTURA :","2013-0102",null,null,"FECHA:",{"$f":"'Resumen Operaciones '!C108","v":"2013-05-19"}]
[]
[]
[]
[null,null,"Buena Visión, S.A.   "]
[null,null,"CIF: A-20.396.059"]
[null,null,"Dirección: C/ Martín Colomer, 45"]
[null,null,"46007 Valencia"]
[]
[]
[]
[]
[null,null,"DESCRIPCIÓN",null,null,null,null,"IMPORTE"]
[]
[]
[]
[null,null,"Nóminas - mes de Abril",null,null,null,null,{"$f":"'Resumen Operaciones '!G108","v":155}]
[null,null,"Gestión seguridad social - mes de Abril",null,null,null,null,{"$f":"'Resumen Operaciones '!J108","v":145}]
[]
[]
[null,null,"BASE IMPONIBLE",null,null,null,null,{"$f":"SUM(H25:H30)","v":300}]
[null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H95","v":0.21},null,null,{"$f":"H31*E32","v":63}]
[null,null,"- RETENCIÓN IRPF",null,{"$f":"'Resumen Operaciones '!H97","v":0.21},null,null,{"$f":"-H31*E33","v":-63}]
[null,null,"TOTAL (EUR)",null,null,null,null,{"$f":"H31+H32+H33","v":300}]
[]
[]
[null,null,"Con vencimiento el:",{"$f":"'Resumen Operaciones '!C112","v":"2013-05-21"},null,null,"Por importe de:",{"$f":"H34","v":300}]
[]
[null,null,"BANCO:"]
[null,null,"Nº DE CUENTA:"]
[null,null,"IBAN:"]
[null,null,"SWIFT:"]

{"sheet":"Prima Seguro Vehículo C2","index":208,"n_rows":27,"n_cols":18,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,15,27,15],[26,17,27,17],[20,15,21,17],[25,7,27,7],[26,2,27,3],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12],[26,13,27,13]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,null,"Titular"]
[null,null,"COMPAÑÍA DE SEGUROS Y REASEGUROS",null,null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"RESPONSABILIDAD TERCEROS AMPLIADO"]
[null,null,null,null,null,null,null,null,null,null,"Nº DE PÓLIZA",null,1193478,"Referencia",null,"010102183374"]
[null,null,"PERIODO:",{"$f":"'Resumen Operaciones '!C109","v":"2013-05-19"},"A",{"$f":"P27+364","v":"2014-05-18"}]
[null,null,"CIF:",null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+M20","v":234.36}]
[null,null,"VEHÍCULO: 1984HBD SEAT LEÓN",null,null,null,null,null,null,null,"PRIMA",null,{"$f":"'Resumen Operaciones '!G109","v":208}]
[null,null,"INCLUYE RESPONSABILIDAD CIVIL DE SUSCRIPCIÓN OBLIGATORIA",null,null,null,null,null,null,null,"CONSORCIO",null,{"$f":"'Resumen Operaciones '!J109","v":5.15}]
[null,null,"Y ASISTENCIA EN VIAJE",null,null,null,null,null,null,null,"IMPUESTOS",null,{"$f":"'Resumen Operaciones '!M109","v":21.21}]
[]
[null,null,"CL MARTÍN COLOMER, 45"]
[null,null,"46007 LOCALIDAD",null,null,null,null,null,null,null,"TOTAL RECIBO",null,{"$f":"+SUM(M15:M17)","v":234.36}]
[null,null,"VALENCIA",null,null,null,null,null,null,null,null,null,null,"NIF",null,"A-20.396.059"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Resumen Operaciones '!C109","v":"2013-05-19"},null,{"$f":"'Resumen Operaciones '!C110","v":"2013-05-19"}]

{"sheet":"Resumen Paga Extra C2","index":209,"n_rows":10,"n_cols":43,"rows_kept":10,"cut":false,"hidden":true,"merged":[[6,2,8,2],[9,4,9,6],[4,3,4,6],[4,29,4,35],[4,37,4,39],[4,8,4,12],[4,14,4,27]]}
[]
[]
[null,null,"Resumen Mensual de Nóminas — Mes de Mayo"]
[]
[null,null,null,"Datos del trabajador",null,null,null,null,"Percepciones",null,null,null,null,null,"Seguridad Social a Cargo de la Empresa",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Seguridad Social a Cargo del Trabajador",null,null,null,null,null,null,null,"Retenciones IRPF"]
[null,null,"Mes","Nombre","Categoría","Grupo de cotización","Antigüedad",null,"Salario\nBase","Compl. Destino","Compl. Antigüedad","Total\nSueldo Bruto","Paga Extra",null,"Base Cotización","% C. Comunes","% Desempleo","% FOGASA","% Formación profesional","%  IT","% IMS","Cont. Comunes","Desempleo","FOGASA","Formación profesional","Incapacidad temporal","IMS","Total Seguridad Social a Cargo Empresa",null,"% Cont. Comunes","% Desempleo","% F. Profesional","Cont. Comunes","Desempleo","Formación profesional","Total Seguridad Social a Cargo Trabajador",null,"Base Retención","Tipo","Retención",null,"Total\nSueldo Neto","Coste de Mano de Obra para la Empresa"]
[null,null,"Mayo","Antonio Aparicio Aguilar","Licenciado",1,15,null,1045.2,868.93,{"$f":"42.65/3*G7","v":213.25},{"$f":"+SUM(I7:K7)","v":2127.38},{"$f":"+L7","v":2127.38},null,{"$f":"+L7*1.16666666666667","v":2481.9433333333409},0.23599999999999999,5.5E-2,2E-3,6.0000000000000001E-3,1.4E-2,1.2E-2,{"$f":"+O7*P7","v":585.73862666666844},{"$f":"+O7*Q7","v":136.50688333333375},{"$f":"+O7*R7","v":4.9638866666666823},{"$f":"+O7*S7","v":14.891660000000046},{"$f":"+O7*T7","v":34.74720666666677},{"$f":"+O7*U7","v":29.783320000000092},{"$f":"+SUM(V7:AA7)","v":806.63158333333581},null,4.7E-2,1.55E-2,1E-3,{"$f":"+O7*AD7","v":116.65133666666702},{"$f":"+AE7*O7","v":38.470121666666785},{"$f":"+O7*AF7","v":2.4819433333333412},{"$f":"+SUM(AG7:AI7)","v":157.60340166666714},null,{"$f":"+L7+M7","v":4254.76},0.21,{"$f":"+AM7*(L7+M7)","v":893.49959999999999},null,{"$f":"L7+M7-(+AJ7+AN7)","v":3203.6569983333329},{"$f":"+L7+M7+AB7","v":5061.3915833333358}]
[null,null,null,"Bienvenida Benavent Baixaliu","Ingeniero técnico",2,15,null,867,450.63,{"$f":"42.65/3*G8","v":213.25},{"$f":"+SUM(I8:K8)","v":1530.88},{"$f":"+L8","v":1530.88},null,{"$f":"+L8*1.16666666666667","v":1786.0266666666721},0.23599999999999999,5.5E-2,2E-3,6.0000000000000001E-3,1.4E-2,1.2E-2,{"$f":"+O8*P8","v":421.50229333333459},{"$f":"+O8*Q8","v":98.231466666666961},{"$f":"+O8*R8","v":3.5720533333333444},{"$f":"+O8*S8","v":10.716160000000032},{"$f":"+O8*T8","v":25.004373333333408},{"$f":"+O8*U8","v":21.432320000000065},{"$f":"+SUM(V8:AA8)","v":580.45866666666848},null,4.7E-2,1.55E-2,1E-3,{"$f":"O8*AD8","v":83.943253333333587},{"$f":"+AE8*O8","v":27.683413333333416},{"$f":"+O8*AF8","v":1.7860266666666722},{"$f":"+SUM(AG8:AI8)","v":113.41269333333368},null,{"$f":"+L8+M8","v":3061.76},0.18,{"$f":"+AM8*(L8+M8)","v":551.11680000000001},null,{"$f":"L8+M8-(+AJ8+AN8)","v":2397.2305066666668},{"$f":"+L8+M8+AB8","v":3642.2186666666685}]
[null,null,null,"Casimiro Cerezo Carrasco","Ingeniero técnico",2,5,null,867,450.63,{"$f":"42.65/3*G9","v":71.083333333333329},{"$f":"+SUM(I9:K9)","v":1388.7133333333334},{"$f":"+L9","v":1388.7133333333334},null,{"$f":"+L9*1.16666666666667","v":1620.1655555555603},0.23599999999999999,5.5E-2,2E-3,6.0000000000000001E-3,1.4E-2,1.2E-2,{"$f":"+O9*P9","v":382.3590711111122},{"$f":"+O9*Q9","v":89.109105555555814},{"$f":"+O9*R9","v":3.2403311111111206},{"$f":"+O9*S9","v":9.7209933333333627},{"$f":"+O9*T9","v":22.682317777777847},{"$f":"+O9*U9","v":19.441986666666725},{"$f":"+SUM(V9:AA9)","v":526.55380555555701},null,4.7E-2,1.55E-2,1E-3,{"$f":"O9*AD9","v":76.147781111111343},{"$f":"+AE9*O9","v":25.112566111111185},{"$f":"+O9*AF9","v":1.6201655555555603},{"$f":"+SUM(AG9:AI9)","v":102.88051277777808},null,{"$f":"+L9+M9","v":2777.4266666666667},0.18,{"$f":"+AM9*(L9+M9)","v":499.93680000000001},null,{"$f":"L9+M9-(+AJ9+AN9)","v":2174.6093538888886},{"$f":"+L9+M9+AB9","v":3303.9804722222239}]
[null,null,null,null,"Totales",null,null,null,{"$f":"+SUM(I7:I9)","v":2779.2},{"$f":"+SUM(J7:J9)","v":1770.19},{"$f":"+SUM(K7:K9)","v":497.58333333333331},{"$f":"+SUM(L7:L9)","v":5046.9733333333334},{"$f":"+L10","v":5046.9733333333334},null,{"$f":"+SUM(O7:O9)","v":5888.1355555555729},null,null,null,null,null,null,{"$f":"+SUM(V7:V9)","v":1389.5999911111153},323.84745555555651,11.776271111111146,35.328813333333443,82.433897777778014,70.657626666666886,1913.6440555555614,null,null,null,null,{"$f":"+SUM(AG7:AG9)","v":276.74237111111194},{"$f":"+SUM(AH7:AH9)","v":91.266101111111396},{"$f":"+SUM(AI7:AI9)","v":5.8881355555555732},{"$f":"+SUM(AJ7:AJ9)","v":373.89660777777885},null,{"$f":"+L10","v":5046.9733333333334},null,{"$f":"+SUM(AN7:AN9)","v":1944.5531999999998},null,{"$f":"+SUM(AP7:AP9)","v":7775.4968588888878},{"$f":"+SUM(AQ7:AQ9)","v":12007.590722222229}]

{"sheet":"Nóminas Paga Extra C2","index":210,"n_rows":188,"n_cols":11,"rows_kept":188,"cut":false,"hidden":true,"merged":[[58,8,58,9],[59,8,59,9],[6,2,6,4],[2,2,2,4],[2,6,2,10],[4,2,4,4],[4,6,4,7],[4,9,4,10],[27,8,27,9],[36,6,36,7],[53,8,53,9],[54,8,54,9],[55,8,55,9],[60,8,60,9],[61,8,61,9],[65,2,65,4],[65,6,65,10],[128,2,128,4],[128,6,128,10],[69,2,69,4],[90,8,90,9],[99,6,99,7],[116,8,116,9],[67,2,67,4],[67,6,67,7],[67,9,67,10],[117,8,117,9],[118,8,118,9],[162,6,162,7],[121,8,121,9],[122,8,122,9],[123,8,123,9],[124,8,124,9],[187,8,187,9],[179,8,179,9],[180,8,180,9],[181,8,181,9],[184,8,184,9],[185,8,185,9],[186,8,186,9],[130,2,130,4],[130,6,130,7],[130,9,130,10],[132,2,132,4],[153,8,153,9]]}
[]
[null,null,"Empresa",null,null,null,"Trabajador"]
[null,null,"BUENA VISIÓN S.A.",null,null,null,"Antonio Aparicio Aguilar"]
[null,null,"Domicilio",null,null,null,"NIF",null,null,"Nº Afiliación Seguridad Social"]
[null,null,"C/ Martín Colomer, 45. 46007 Valencia",null,null,null,"42512807-C",null,null,246830497]
[null,null,"CCC Seguridad social",null,null,null,"Categoría profesional",null,"Grupo de Cotización",null,"Nº Libro Matrícula"]
[null,null,"0111 00 174040611",null,null,null,{"$f":"+'Resumen Paga Extra C2'!E7","v":"Licenciado"},null,{"$f":"+'Resumen Paga Extra C2'!F7","v":1},null,3]
[]
[]
[null,null,"Período de liquidación: De 1 de mayo a 30 de mayo",null,null,null,null,null,null,"Nº días/horas","30 días"]
[]
[null,null,"I. DEVENGOS"]
[]
[null,null,null,"1. Percepciones salariales"]
[null,null,null,null,"Salario base",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!I7","v":1045.2}]
[null,null,null,null,"Complementos salariales"]
[null,null,null,null,"        Complemento de destino",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!J7","v":868.93}]
[null,null,null,null,"        Complemento de antigüedad",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!K7","v":213.25}]
[null,null,null,null,"Paga extra verano",null,null,null,null,{"$f":"+J15+J17+J18","v":2127.38}]
[null,null,null,null,"Horas extraordinarias"]
[null,null,null,null,"Gratificaciones extraordinarias"]
[]
[null,null,null,"2. Percepciones no salariales"]
[null,null,null,null,"Indemnizaciones o suplidos"]
[null,null,null,null,"Prestaciones e indemnizaciones de la Seguridad Social"]
[null,null,null,null,"Indemnizaciones por traslados, suspensiones o despidos"]
[null,null,null,null,"Otras percepciones no salariales"]
[null,null,null,null,null,null,null,null,"TOTAL DEVENGADO",null,{"$f":"+SUM(I15:J27)","v":4254.76}]
[null,null,"II. DEDUCCIONES"]
[]
[null,null,null,"1. Aportaciones del trabajador a las cotizaciones de la Seguridad Social y conceptos de recaudación conjunta"]
[null,null,null,null,"Contingencias comunes",null,null,{"$f":"+'Resumen Paga Extra C2'!AD7","v":4.7E-2},null,{"$f":"+I56*H32","v":116.65133666666668}]
[null,null,null,null,"Desempleo",null,null,{"$f":"+'Resumen Paga Extra C2'!AE7","v":1.55E-2},null,{"$f":"+H33*I56","v":38.470121666666671}]
[null,null,null,null,"Formación profesional",null,null,{"$f":"+'Resumen Paga Extra C2'!AF7","v":1E-3},null,{"$f":"+H34*I59","v":2.4819433333333336}]
[null,null,null,null,"Horas extraordinarias por fuerza mayor",null,null,0.02]
[null,null,null,null,"Otras horas extraordinarias",null,null,{"$f":"+H32","v":4.7E-2}]
[null,null,null,null,null,null,"Total aportaciones:",null,null,{"$f":"+SUM(J32:J36)","v":157.60340166666668}]
[]
[null,null,null,"2. Impuesto sobre la Renta de las Personas Físicas",null,null,null,{"$f":"+'Resumen Paga Extra C2'!AM7","v":0.21},null,{"$f":"+H39*I62","v":893.49959999999999}]
[null,null,null,"3. Anticipos"]
[null,null,null,"4. Valor de los productos recibidos en especie"]
[null,null,null,"5. Otras deducciones"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL A DEDUCIR",{"$f":"+SUM(J37:J42)","v":1051.1030016666666}]
[]
[null,null,null,null,null,null,null,null,null,"LÍQUIDO TOTAL A PERCIBIR",{"$f":"+K28-K44","v":3203.6569983333338}]
[]
[null,null,null,null,"Firma y sello de la empresa",null,null,null,null,"RECIBÍ"]
[]
[null,null,"DETERMINACIÓN DE LAS BASES DE COTIZACIÓN A LA SEGURIDAD SOCIAL Y CONCEPTOS DE RECAUDACIÓN CONJUNTA Y DE LA BASE SUJETA"]
[null,null,"A RETENCIÓN DEL IRPF"]
[]
[null,null,null,"1. Base de cotización por contingencias comunes"]
[null,null,null,null,"Remuneración mensual",null,null,null,{"$f":"+J15+J17+J18","v":2127.38}]
[null,null,null,null,"Prorrata de pagas extraordinarias",null,null,null,{"$f":"+I54*2/12","v":354.56333333333333}]
[null,null,null,null,null,null,null,"TOTAL",{"$f":"+SUM(I54:I55)","v":2481.9433333333336}]
[null,null,null,"2. Base de cotización por contingencias profesionales (AT y EP) y"]
[null,null,null,"conceptos de recaudación conjunta (desempleo, formación"]
[null,null,null,"profesional, Fondo de Garantía Salarial)",null,null,null,null,{"$f":"+I56","v":2481.9433333333336}]
[null,null,null,"3. Base de cotización adicional por horas extraordinarias"]
[null,null,null,"4. Base de cotización adicional por horas extraordinarias por fuerza mayor"]
[null,null,null,"5. Base sujeta a retención del IRPF",null,null,null,null,{"$f":"+K28","v":4254.76}]
[]
[]
[null,null,"Empresa",null,null,null,"Trabajador"]
[null,null,"BUENA VISIÓN S.A.",null,null,null,"Bienvenida Benavent Baixaliu"]
[null,null,"Domicilio",null,null,null,"NIF",null,null,"Nº Afiliación Seguridad Social"]
[null,null,"C/ Martín Colomer, 45. 46007 Valencia",null,null,null,"12700188-T",null,null,420254188]
[null,null,"CCC Seguridad social",null,null,null,"Categoría profesional",null,"Grupo de Cotización",null,"Nº Libro Matrícula"]
[null,null,"0111 00 174040611",null,null,null,{"$f":"+'Resumen Paga Extra C2'!E8","v":"Ingeniero técnico"},null,{"$f":"+'Resumen Paga Extra C2'!F8","v":2},null,4]
[]
[]
[null,null,"Período de liquidación: De 1 de mayo a 30 de mayo",null,null,null,null,null,null,"Nº días/horas","30 días"]
[]
[null,null,"I. DEVENGOS"]
[]
[null,null,null,"1. Percepciones salariales"]
[null,null,null,null,"Salario base",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!I8","v":867}]
[null,null,null,null,"Complementos salariales"]
[null,null,null,null,"        Complemento de destino",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!J8","v":450.63}]
[null,null,null,null,"        Complemento de antigüedad",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!K8","v":213.25}]
[null,null,null,null,"Paga extra verano",null,null,null,null,{"$f":"+J78+J80+J81","v":1530.88}]
[null,null,null,null,"Horas extraordinarias"]
[null,null,null,null,"Gratificaciones extraordinarias"]
[]
[null,null,null,"2. Percepciones no salariales"]
[null,null,null,null,"Indemnizaciones o suplidos"]
[null,null,null,null,"Prestaciones e indemnizaciones de la Seguridad Social"]
[null,null,null,null,"Indemnizaciones por traslados, suspensiones o despidos"]
[null,null,null,null,"Otras percepciones no salariales"]
[null,null,null,null,null,null,null,null,"TOTAL DEVENGADO",null,{"$f":"+SUM(I78:J90)","v":3061.76}]
[null,null,"II. DEDUCCIONES"]
[]
[null,null,null,"1. Aportaciones del trabajador a las cotizaciones de la Seguridad Social y conceptos de recaudación conjunta"]
[null,null,null,null,"Contingencias comunes",null,null,{"$f":"+'Resumen Paga Extra C2'!AD8","v":4.7E-2},null,{"$f":"+I119*H95","v":83.943253333333345}]
[null,null,null,null,"Desempleo",null,null,{"$f":"+'Resumen Paga Extra C2'!AE8","v":1.55E-2},null,{"$f":"+H96*I119","v":27.683413333333338}]
[null,null,null,null,"Formación profesional",null,null,{"$f":"+'Resumen Paga Extra C2'!AF8","v":1E-3},null,{"$f":"+H97*I122","v":1.7860266666666669}]
[null,null,null,null,"Horas extraordinarias por fuerza mayor",null,null,0.02]
[null,null,null,null,"Otras horas extraordinarias",null,null,{"$f":"+H95","v":4.7E-2}]
[null,null,null,null,null,null,"Total aportaciones:",null,null,{"$f":"+SUM(J95:J99)","v":113.41269333333335}]
[]
[null,null,null,"2. Impuesto sobre la Renta de las Personas Físicas",null,null,null,{"$f":"+'Resumen Paga Extra C2'!AM8","v":0.18},null,{"$f":"+H102*I125","v":551.11680000000001}]
[null,null,null,"3. Anticipos"]
[null,null,null,"4. Valor de los productos recibidos en especie"]
[null,null,null,"5. Otras deducciones"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL A DEDUCIR",{"$f":"+SUM(J100:J105)","v":664.52949333333333}]
[]
[null,null,null,null,null,null,null,null,null,"LÍQUIDO TOTAL A PERCIBIR",{"$f":"+K91-K107","v":2397.2305066666668}]
[]
[null,null,null,null,"Firma y sello de la empresa",null,null,null,null,"RECIBÍ"]
[]
[null,null,"DETERMINACIÓN DE LAS BASES DE COTIZACIÓN A LA SEGURIDAD SOCIAL Y CONCEPTOS DE RECAUDACIÓN CONJUNTA Y DE LA BASE SUJETA"]
[null,null,"A RETENCIÓN DEL IRPF"]
[]
[null,null,null,"1. Base de cotización por contingencias comunes"]
[null,null,null,null,"Remuneración mensual",null,null,null,{"$f":"+J78+J80+J81","v":1530.88}]
[null,null,null,null,"Prorrata de pagas extraordinarias",null,null,null,{"$f":"+I117*2/12","v":255.14666666666668}]
[null,null,null,null,null,null,null,"TOTAL",{"$f":"+SUM(I117:I118)","v":1786.0266666666669}]
[null,null,null,"2. Base de cotización por contingencias profesionales (AT y EP) y"]
[null,null,null,"conceptos de recaudación conjunta (desempleo, formación"]
[null,null,null,"profesional, Fondo de Garantía Salarial)",null,null,null,null,{"$f":"+I119","v":1786.0266666666669}]
[null,null,null,"3. Base de cotización adicional por horas extraordinarias"]
[null,null,null,"4. Base de cotización adicional por horas extraordinarias por fuerza mayor"]
[null,null,null,"5. Base sujeta a retención del IRPF",null,null,null,null,{"$f":"+K91","v":3061.76}]
[]
[]
[null,null,"Empresa",null,null,null,"Trabajador"]
[null,null,"BUENA VISIÓN S.A.",null,null,null,"Casimiro Cerezo Carrasco"]
[null,null,"Domicilio",null,null,null,"NIF",null,null,"Nº Afiliación Seguridad Social"]
[null,null,"C/ Martín Colomer, 45. 46007 Valencia",null,null,null,"40527078-D",null,null,590698315]
[null,null,"CCC Seguridad social",null,null,null,"Categoría profesional",null,"Grupo de Cotización",null,"Nº Libro Matrícula"]
[null,null,"0111 00 174040611",null,null,null,{"$f":"+'Resumen Paga Extra C2'!E9","v":"Ingeniero técnico"},null,{"$f":"+'Resumen Paga Extra C2'!F9","v":2},null,8]
[]
[]
[null,null,"Período de liquidación: De 1 de mayo a 30 de mayo",null,null,null,null,null,null,"Nº días/horas","30 días"]
[]
[null,null,"I. DEVENGOS"]
[]
[null,null,null,"1. Percepciones salariales"]
[null,null,null,null,"Salario base",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!I9","v":867}]
[null,null,null,null,"Complementos salariales"]
[null,null,null,null,"        Complemento de destino",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!J9","v":450.63}]
[null,null,null,null,"        Complemento de antigüedad",null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!K9","v":71.083333333333329}]
[null,null,null,null,"Paga extra verano",null,null,null,null,{"$f":"+J141+J143+J144","v":1388.7133333333334}]
[null,null,null,null,"Horas extraordinarias"]
[null,null,null,null,"Gratificaciones extraordinarias"]
[]
[null,null,null,"2. Percepciones no salariales"]
[null,null,null,null,"Indemnizaciones o suplidos"]
[null,null,null,null,"Prestaciones e indemnizaciones de la Seguridad Social"]
[null,null,null,null,"Indemnizaciones por traslados, suspensiones o despidos"]
[null,null,null,null,"Otras percepciones no salariales"]
[null,null,null,null,null,null,null,null,"TOTAL DEVENGADO",null,{"$f":"+SUM(I141:J153)","v":2777.4266666666667}]
[null,null,"II. DEDUCCIONES"]
[]
[null,null,null,"1. Aportaciones del trabajador a las cotizaciones de la Seguridad Social y conceptos de recaudación conjunta"]
[null,null,null,null,"Contingencias comunes",null,null,{"$f":"+'Resumen Paga Extra C2'!AD9","v":4.7E-2},null,{"$f":"+I182*H158","v":76.147781111111115}]
[null,null,null,null,"Desempleo",null,null,{"$f":"+'Resumen Paga Extra C2'!AE9","v":1.55E-2},null,{"$f":"+H159*I182","v":25.112566111111111}]
[null,null,null,null,"Formación profesional",null,null,{"$f":"+'Resumen Paga Extra C2'!AF9","v":1E-3},null,{"$f":"+H160*I185","v":1.6201655555555556}]
[null,null,null,null,"Horas extraordinarias por fuerza mayor",null,null,0.02]
[null,null,null,null,"Otras horas extraordinarias",null,null,{"$f":"+H158","v":4.7E-2}]
[null,null,null,null,null,null,"Total aportaciones:",null,null,{"$f":"+SUM(J158:J162)","v":102.88051277777778}]
[]
[null,null,null,"2. Impuesto sobre la Renta de las Personas Físicas",null,null,null,{"$f":"+'Resumen Paga Extra C2'!AM9","v":0.18},null,{"$f":"+H165*I188","v":499.93680000000001}]
[null,null,null,"3. Anticipos"]
[null,null,null,"4. Valor de los productos recibidos en especie"]
[null,null,null,"5. Otras deducciones"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL A DEDUCIR",{"$f":"+SUM(J163:J168)","v":602.81731277777783}]
[]
[null,null,null,null,null,null,null,null,null,"LÍQUIDO TOTAL A PERCIBIR",{"$f":"+K154-K170","v":2174.609353888889}]
[]
[null,null,null,null,"Firma y sello de la empresa",null,null,null,null,"RECIBÍ"]
[]
[null,null,"DETERMINACIÓN DE LAS BASES DE COTIZACIÓN A LA SEGURIDAD SOCIAL Y CONCEPTOS DE RECAUDACIÓN CONJUNTA Y DE LA BASE SUJETA"]
[null,null,"A RETENCIÓN DEL IRPF"]
[]
[null,null,null,"1. Base de cotización por contingencias comunes"]
[null,null,null,null,"Remuneración mensual",null,null,null,{"$f":"+J141+J143+J144","v":1388.7133333333334}]
[null,null,null,null,"Prorrata de pagas extraordinarias",null,null,null,{"$f":"+I180*2/12","v":231.45222222222222}]
[null,null,null,null,null,null,null,"TOTAL",{"$f":"+SUM(I180:I181)","v":1620.1655555555556}]
[null,null,null,"2. Base de cotización por contingencias profesionales (AT y EP) y"]
[null,null,null,"conceptos de recaudación conjunta (desempleo, formación"]
[null,null,null,"profesional, Fondo de Garantía Salarial)",null,null,null,null,{"$f":"+I182","v":1620.1655555555556}]
[null,null,null,"3. Base de cotización adicional por horas extraordinarias"]
[null,null,null,"4. Base de cotización adicional por horas extraordinarias por fuerza mayor"]
[null,null,null,"5. Base sujeta a retención del IRPF",null,null,null,null,{"$f":"+K154","v":2777.4266666666667}]

{"sheet":"Recibo Liquid. Cotizaciones C2","index":211,"n_rows":46,"n_cols":16,"rows_kept":46,"cut":false,"hidden":true,"merged":[[17,2,17,3],[17,4,17,6],[17,7,17,9],[17,10,17,12],[17,13,17,14],[18,7,18,9],[18,10,18,12],[18,13,18,14],[20,2,20,8],[20,9,20,11],[20,12,20,14],[18,2,18,3],[18,4,18,6]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Datos de envío",null,null,null,null,null,null,null,null,null,null,null,null,"Recibo de Liquidación de Cotizaciones  "]
[null,null,"Nº de autorización",null,null,"21111"]
[null,null,"Código de envío",null,null,"0212000628",null,null,null,"Referencia del envío:",null,"0002"]
[]
[null,null,"Datos de empresa"]
[null,null,"Código de Cuenta de Cotización:",null,null,"0111 00 174040611",null,null,null,"Período de liquidación:",null,{"$f":"'Resumen Operaciones '!C111","v":"2013-05-20"},null,"Calificador de liquidación:",null,"L00"]
[null,null,"Razón social",null,null,"BUENA VISIÓN S.A."]
[null,null,"Entidad AT y EP",null,null,275,null,"Nº de trabajadores:",null,3,null,"Modalidad de pago:","Cobro por ventanilla"]
[null,null,"Huella Electrónica",null,null,"FAHLBB44"]
[]
[null,null,"Período de pago",null,"Num.Emisora",null,null,"Num.Referencia",null,null,"Identificación",null,null,"Importe"]
[null,null,{"$f":"L13","v":"2013-05-20"},null,"02827003001",null,null,"0003114040658",null,null,"030101"]
[]
[null,null,"Descripción",null,null,null,null,null,null,"Base",null,null,"Importe"]
[null,null,"Contingencias comunes",null,null,null,null,null,null,null,null,{"$f":"+'Resumen Paga Extra C2'!O10","v":5888.1355555555729},null,null,{"$f":"+'Resumen Paga Extra C2'!V10+'Resumen Paga Extra C2'!AG10","v":1666.3423622222272}]
[null,null,"Cuotas IT por AT y EP",null,null,null,null,null,null,null,null,{"$f":"+L22","v":5888.1355555555729},null,null,{"$f":"+'Resumen Paga Extra C2'!Z10","v":82.433897777778014}]
[null,null,"Cuotas IMS por AT y EP",null,null,null,null,null,null,null,null,{"$f":"+L23","v":5888.1355555555729},null,null,{"$f":"+'Resumen Paga Extra C2'!AA10","v":70.657626666666886}]
[null,null,"Otras cotizaciones (Desempleo, FOGASA y FP)",null,null,null,null,null,null,null,null,{"$f":"+L24","v":5888.1355555555729},null,null,{"$f":"+'Resumen Paga Extra C2'!W10+'Resumen Paga Extra C2'!X10+'Resumen Paga Extra C2'!Y10+'Resumen Paga Extra C2'!AH10+'Resumen Paga Extra C2'!AI10","v":468.10677666666811}]
[null,null,"Suma de bonificaciones, subvenciones y compensaciones"]
[null,null,"Líquido cotizaciones generales",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O22","v":1666.3423622222272}]
[null,null,"Líquido AT y EP",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O23+O24","v":153.0915244444449}]
[null,null,"Líquido otras cotizaciones",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O25-O26","v":468.10677666666811}]
[null,null,"Importe a ingresar",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O27+O28+O29","v":2287.5406633333405}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Validación mecánica / Sello de las Entidades Financieras"]
[]
[]
[null,null,"Este documento no implica el pago de las cuotas si no va acompañado del correspondiente comprobante de ingreso, sello o validación mecánida de la Entidad Financiera."]

{"sheet":"Cheque Asesoría Fiscal C2","index":212,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[13,12,13,13]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"+'Fra. Asesoría Fiscal C2'!H37","v":300},"#","€"]
[null,null,"Páguese por este cheque a",null,null,{"$f":"'Fra. Asesoría Fiscal C2'!E4","v":"D. José Miguel Tudela Benavent"}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Trescientos Euros"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia, a",{"$f":"'Resumen Operaciones '!C112","v":"2013-05-21"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",{"$f":"'Cheque Reparación Vehículo C2'!E17+1","v":4509953},{"$f":"'Cheque Reparación Vehículo C2'!F17+1","v":4},null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509953},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Cuota Mantenimiento C.C. C2","index":213,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"OFICINA","IBAN","FECHA","PERÍODO DE LIQUIDACIÓN",null,null,"PÁG."]
[null,null,6015,"ES54 2038 6015 40 3101767432",{"$f":"'Resumen Operaciones '!C113","v":"2013-05-24"},{"$f":"'Resumen Operaciones '!C113","v":"2013-05-24"},"A",{"$f":"E9+364","v":"2014-05-23"},"01"]
[]
[]
[]
[]
[null,null,"Cuota de Mantenimiento Cuenta Corriente",null,{"$f":"'Resumen Operaciones '!G113","v":20}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TITULAR"]
[null,null,"Buena Visión, S.A."]
[]
[null,null,"Nos complace remitirle detalle de la liquidación realizada. La información aquí facilitada puede serle útil a efectos del Impuesto de Sociedades."]
[null,null,"En caso de disconformidad, le rogamos lo comunique a la mayor brevedad."]

{"sheet":"Fra. Obsequios Empl.-Client. C2","index":214,"n_rows":65,"n_cols":12,"rows_kept":65,"cut":false,"hidden":true,"merged":[[66,8,66,10],[54,8,54,9],[43,3,43,9],[44,3,44,9],[55,7,55,9],[62,3,62,11],[64,6,64,7],[64,8,64,10],[45,3,45,9],[46,3,46,9],[47,3,47,9],[48,3,48,9],[49,3,49,9],[38,3,38,9],[39,3,39,9],[40,3,40,9],[41,3,41,9],[42,3,42,9],[37,3,37,9],[28,3,28,9],[29,3,29,9],[30,3,30,9],[31,3,31,9],[32,3,32,9],[33,3,33,9],[34,3,34,9],[35,3,35,9],[36,3,36,9],[14,3,14,8],[15,3,15,8],[25,3,25,9],[26,3,26,9],[27,3,27,9],[15,10,15,11],[16,10,16,11],[17,3,17,8],[19,10,19,11],[24,3,24,9],[18,3,18,8]]}
[]
[]
[]
[null,null,null,null,null,null,null,null,"L'Elixir, S.L."]
[null,null,null,null,null,null,null,null,"C/ Xàtiva 24, 46004 Valencia"]
[null,null,null,null,null,null,null,null,"B-42679724"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión, S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia",null,null,null,null,null,null,"Factura Nº"]
[null,null,null,null,null,null,null,null,null,null,"A-003468"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C114","v":"2013-05-24"}]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E114+'Resumen Operaciones '!H114","v":27},"Cajas de vino (3 unidades)",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F114","v":23.1},{"$f":"C37*K37","v":623.70000000000005}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L26:L49)","v":623.70000000000005}]
[]
[]
[]
[]
[null,null,null,"Banco del Cliente:",null,null,null,null,"Descuento Comercial",null,{"$f":"'Resumen Operaciones '!Q114","v":0.06},{"$f":"K55*L50","v":37.422000000000004}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K56*(L50-L55)","v":0}]
[null,null,null,"Código IBAN:",null,null,null,null,null,"Total",null,{"$f":"L50-L55-L56","v":586.27800000000002}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H95","v":0.21},{"$f":"K58*L57","v":123.11838}]
[null,null,null,"Código SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L57+L58","v":709.39638000000002}]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimientos el:",null,{"$f":"'Resumen Operaciones '!C115","v":"2013-05-27"},null,"Por importe de:",null,null,{"$f":"+L59","v":709.39638000000002}]

{"sheet":"Cheque Obsequios Empl-Client C2","index":215,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
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[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
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[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"+'Fra. Obsequios Empl.-Client. C2'!L65","v":709.39638000000002},"#","€"]
[null,null,"Páguese por este cheque a",null,null,{"$f":"'Fra. Obsequios Empl.-Client. C2'!I4","v":"L'Elixir, S.L."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Setecientos Nueve Euros Con Cuarenta Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia a",{"$f":"'Resumen Operaciones '!C115","v":"2013-05-27"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",{"$f":"'Cheque Asesoría Fiscal C2'!E17+1","v":4509954},{"$f":"'Cheque Asesoría Fiscal C2'!F17+1","v":5},null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509954},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Fra. Combustible Gasoil C2","index":216,"n_rows":66,"n_cols":12,"rows_kept":66,"cut":false,"hidden":true,"merged":[[50,3,50,9],[51,3,51,9],[58,8,58,9],[62,2,62,10],[65,4,65,5],[65,7,65,9],[63,2,63,10],[43,3,43,9],[44,3,44,9],[45,3,45,9],[46,3,46,9],[49,3,49,9],[38,3,38,9],[39,3,39,9],[40,3,40,9],[41,3,41,9],[42,3,42,9],[37,3,37,9],[4,10,4,11],[27,3,27,9],[28,3,28,9],[29,3,29,9],[30,3,30,9],[31,3,31,9],[32,3,32,9],[33,3,33,9],[34,3,34,9],[35,3,35,9],[36,3,36,9],[14,3,14,4]]}
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C116","v":"2013-05-28"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","A-00402"]
[]
[]
[]
[]
[]
[null,null,null,"SURTIDOR DE CARBURANTES EL PASO, S.L."]
[null,null,null,"C/Roger de Llàuria, 46910 Alfafar (Valencia)"]
[null,null,null,"B-64599291"]
[]
[]
[]
[]
[]
[null,null,"Cliente:","Buena Visión, S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:"]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D29<>\"\",D29*K29,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E116","v":161},"Gasóleo A",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F116","v":1.0905785115222697},{"$f":"C40*K40","v":175.58314035508542}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Impuestos especiales de hidrocarburos incluidos en el precio al tipo de:"]
[null,null,null,"IETG: 307 €/m3          IETE: 24 €/m3          IETA: 48 €/m3"]
[]
[null,null,null,null,null,null,null,null,"Base Imponible",null,null,{"$f":"+SUM(L29:L52)","v":175.58314035508542}]
[null,null,null,null,null,null,null,null,"Cuota [IVA]",{"$f":"'Resumen Operaciones '!H95","v":0.21},null,{"$f":"+L53*J54","v":36.87245947456794}]
[null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,null,{"$f":"+L53+L54","v":212.45559982965335}]
[]
[]
[null,null,"Banco del Cliente:"]
[]
[]
[null,null,"IBAN"]
[]
[null,null,"Observaciones:\n"]
[]
[]
[null,null,"Con vencimiento el:",null,{"$f":"'Resumen Operaciones '!C117","v":"2013-05-29"},null,null,"Por importe de:",null,null,{"$f":"L55","v":212.45559982965335}]

{"sheet":"Cargo Combustible Gasoil C2","index":217,"n_rows":27,"n_cols":17,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,14,27,14],[26,16,27,16],[20,14,21,16],[25,6,27,6],[26,2,27,3],[26,7,27,7],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,"Titular"]
[null,null,{"$f":"+'Fra. Combustible Gasoil C2'!D13","v":"SURTIDOR DE CARBURANTES EL PASO, S.L."},null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"Liquidación Factura ",null,{"$f":"+'Fra. Combustible Gasoil C2'!L7","v":"A-00402"}]
[null,null,null,null,null,null,null,null,"RECIBO Nº 5",null,"AÑO",{"$f":"O27","v":"2013-05-29"},"Referencia",null,"025852423875"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+L20","v":212.45559982965335}]
[]
[null,null,null,null,null,null,null,"CONSUMO COMBUSTIBLE",null,null,null,{"$f":"+'Fra. Combustible Gasoil C2'!L53","v":175.58314035508542}]
[null,null,null,null,null,null,null,"CUOTA [IVA]",null,{"$f":"'Fra. Combustible Gasoil C2'!J54","v":0.21},null,{"$f":"+'Fra. Combustible Gasoil C2'!L54","v":36.87245947456794}]
[]
[null,null,"CL MARTÍN COLOMER, 45"]
[null,null,"46007 LOCALIDAD",null,null,null,null,"TOTAL IVA INCLUIDO",null,null,null,{"$f":"+SUM(L16:L18)","v":212.45559982965335}]
[null,null,"VALENCIA",null,null,null,null,null,null,null,null,null,"NIF",null,"A-20.396.059"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Fra. Combustible Gasoil C2'!E66","v":"2013-05-29"},null,{"$f":"'Resumen Operaciones '!C117","v":"2013-05-29"}]

{"sheet":"Fra. Teléfono C2","index":218,"n_rows":69,"n_cols":15,"rows_kept":69,"cut":false,"hidden":true,"merged":[[10,2,10,6],[20,2,20,7],[20,9,20,16],[65,2,65,13],[40,2,40,7],[40,8,40,13],[43,2,43,3],[53,2,53,3],[16,2,16,3],[14,6,14,7]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"DATOS DE FACTURA"]
[null,null,"Número de factura            0523064102"]
[null,null,"Fecha de factura",null,{"$f":"'Resumen Operaciones '!C118","v":"2013-05-29"},null,null,null,null,null,"Buena Visión, S.A."]
[null,null,"Fecha de cargo factura",null,{"$f":"'Resumen Operaciones '!C119","v":"2013-05-31"},null,null,null,null,null,"C/ Martín Colomer, 45"]
[null,null,"Periodo facturado",null,{"$f":"E13-31","v":"2013-04-28"},"a",{"$f":"E13-1","v":"2013-05-28"},null,null,null,"46007 Valencia"]
[null,null,"Domiciliación bancaria",null,null,null,null,null,null,null,"A-20.396.059"]
[null,null,2.03860154031017E+19]
[]
[null,null,"Nº de contrato",null,8079643422]
[]
[null,null,"RESUMEN DE FACTURACIÓN",null,null,null,null,null,null,"EVOLUCIÓN DE CONSUMO"]
[null,null,"Cuotas",null,null,{"$f":"+F49+F59","v":94}]
[null,null,"Consumos",null,null,{"$f":"+SUM(H49:N49)+SUM(H59:N59)","v":3.1418268129746583}]
[null,null,"Total (antes de impuestos)",null,null,{"$f":"+F22+F23","v":97.141826812974656}]
[null,null,{"$f":"CONCATENATE(\"IVA\",\" \",'Resumen Operaciones '!H95*100,\"%\")","v":"IVA 21%"},null,null,{"$f":"'Resumen Operaciones '!$H$95*'Fra. Teléfono C2'!F24","v":20.399783630724677}]
[null,null,"TOTAL A PAGAR",null,null,{"$f":"+F24+F25","v":117.54161044369934}]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"En",112.86]
[null,null,null,null,null,"Feb",105.62]
[null,null,null,null,null,"Mar",108.64]
[null,null,null,null,null,"Abr",98.22]
[null,null,null,null,null,"May",{"$f":"+F26","v":117.54161044369934}]
[]
[]
[]
[null,null,"Desglose de conceptos por línea"]
[]
[]
[null,null,"963 828 272"]
[]
[null,null,"Cuotas y consumos"]
[null,null,null,null,null,"cuotas","consumo mínimo","nacional","internacional","rpv","mensajes","datos/ internet","roaming voz/datos","especiales","importe"]
[null,null,"Tarifa Plana 24",null,null,{"$f":"'Resumen Operaciones '!G118","v":52}]
[null,null,"Total",null,null,{"$f":"+F48","v":52},null,null,null,null,null,null,null,null,{"$f":"+SUM(F49:N49)","v":52}]
[null,null,"Consumo total",null,null,null,null,"31 h  28 m 46 s",null,null,null,"1042,64Mb"]
[null,null,"Consumo a 0 € en Tarifa Plana 24",null,null,null,null,"1888 min"]
[]
[]
[null,null,"626 886 783"]
[]
[null,null,"Cuotas y consumos"]
[null,null,null,null,null,"cuotas","consumo mínimo","nacional","internacional","rpv","mensajes","datos/ internet","roaming voz/datos","especiales","importe"]
[null,null,"Tarifa Connection",null,null,{"$f":"'Resumen Operaciones '!J118","v":42},null,{"$f":"'Resumen Operaciones '!M118","v":3.1418268129746583}]
[null,null,"Total",null,null,{"$f":"+F58","v":42},null,{"$f":"+H58","v":3.1418268129746583},null,null,null,null,null,null,{"$f":"+SUM(F59:N59)","v":45.141826812974656}]
[null,null,"Consumo total",null,null,null,null,"9h 37m 24s",null,null,null,"236,86Mb"]
[null,null,"Consumo a 0 € en Tarifa Connection",null,null,null,null,"500m"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Para acceder al detalle completo de la factura y las llamadas, entra en el área de clientes en Meucci.com"]

{"sheet":"Cargo Teléfono C2","index":219,"n_rows":27,"n_cols":18,"rows_kept":27,"cut":false,"hidden":true,"merged":[[25,7,27,7],[26,2,27,3],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,13,27,13],[26,15,27,15],[11,11,11,12],[26,17,27,17],[20,15,21,17],[26,11,27,11],[26,12,27,12]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,null,"Titular"]
[null,null,"MEUCCI TELEFÓNICA",null,null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"FACTURA TELEFÓNICA"]
[null,null,"PERIODO:",{"$f":"'Fra. Teléfono C2'!E15","v":"2013-04-28"},"A",{"$f":"'Fra. Teléfono C2'!G15","v":"2013-05-28"},null,null,"Nº DE CONTRATO",null,null,{"$f":"+'Fra. Teléfono C2'!E19","v":8079643422},null,"Referencia",null,"010102184355"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+M20","v":117.54161044369934}]
[null,null,null,null,null,null,null,null,"CUOTAS",null,null,null,{"$f":"+'Fra. Teléfono C2'!F22","v":94}]
[null,null,null,null,null,null,null,null,"CONSUMOS",null,null,null,{"$f":"+'Fra. Teléfono C2'!F23","v":3.1418268129746583}]
[null,null,null,null,null,null,null,null,{"$f":"+'Fra. Teléfono C2'!C25","v":"IVA 21%"},null,null,null,{"$f":"+'Fra. Teléfono C2'!F25","v":20.399783630724677}]
[]
[null,null,"CL MARTÍN COLOMER, 45"]
[null,null,"46007 LOCALIDAD",null,null,null,null,null,"TOTAL RECIBO",null,null,null,{"$f":"+SUM(M15:M17)","v":117.54161044369934}]
[null,null,"VALENCIA",null,null,null,null,null,null,null,null,null,null,"CIF",null,"A-20.396.059"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Fra. Teléfono C2'!E14","v":"2013-05-31"},null,{"$f":"'Resumen Operaciones '!C119","v":"2013-05-31"}]

{"sheet":"Gtos. e Ingr. Explotación C3","index":220,"n_rows":19,"n_cols":13,"rows_kept":19,"cut":false,"hidden":true,"merged":[[12,4,12,13],[18,4,18,13],[0,12,0,13],[1,4,2,13],[3,4,3,13],[4,4,4,9],[5,4,5,9],[7,4,7,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"ÍNDICE TEMA 3"]
[null,null,null,null,"OTROS GASTOS E INGRESOS DE EXPLOTACIÓN — CASO 3"]
[]
[]
[]
[null,null,null,null,"A continuación, Usted debe llevar a cabo los siguientes pasos:"]
[]
[null,null,null,null,"A) Imprima los documentos que le servirán para resolver el supuesto que seguidamente se le propone.\nPara ello, haga doble click sobre el botón denominado Documentos Caso 3."]
[]
[]
[]
[]
[null,null,null,null,"B) Imprima el enunciado del supuesto que se le propone y las plantillas para su resolución.\nPara ello, haga doble click sobre el botón de Enunciado-Plantillas Caso 3."]
[]
[]
[]
[]
[]
[null,null,null,null,"C) Imprima la solución del supuesto que se le propone.\nPara ello, haga doble click sobre el botón de Solución Caso 3."]

{"sheet":"Enunciado Supuesto (GIEC3)","index":221,"n_rows":25,"n_cols":6,"rows_kept":25,"cut":false,"hidden":true,"merged":[[20,5,20,10],[11,5,11,10],[6,5,6,10],[7,5,7,10],[8,5,8,10],[9,5,9,10],[10,5,10,10],[19,5,19,10],[12,5,12,10],[13,5,13,10],[14,5,14,10],[15,5,15,10],[16,5,16,10],[17,5,17,10],[18,5,18,10]]}
[]
[]
[]
[]
[null,null,null,"Durante el mes de mayo, la empresa Buena Visión, S.A. realizó las operaciones que seguidamente se exponen:"]
[]
[null,null,null,null,"Fecha","Operación"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C164","v":"2013-05-01"},{"$f":"'Resumen Operaciones '!D164","v":"Ingreso por servicio de transporte"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C165","v":"2013-05-04"},{"$f":"'Resumen Operaciones '!D165","v":"Alquiler local comercial (persona jurídica)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C166","v":"2013-05-05"},{"$f":"'Resumen Operaciones '!D166","v":"Cargo en cuenta corriente por alquiler local comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C167","v":"2013-05-16"},{"$f":"'Resumen Operaciones '!D167","v":"Pintura del local comercial (persona jurídica)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C168","v":"2013-05-17"},{"$f":"'Resumen Operaciones '!D168","v":"Abono en cuenta corriente por transferencia servicio transporte"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C169","v":"2013-05-18"},{"$f":"'Resumen Operaciones '!D169","v":"Cheque pago pintura del local comercial"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C170","v":"2013-05-20"},{"$f":"'Resumen Operaciones '!D170","v":"Honorarios asesoría fiscal (persona jurídica)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C171","v":"2013-05-22"},"Cargo en cuenta corriente transferencia con comisión bancaria por\nhonorarios asesoría fiscal"]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C172","v":"2013-05-23"},{"$f":"'Resumen Operaciones '!D172","v":"Obsequios para clientes (llaveros)"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C173","v":"2013-05-23"},{"$f":"'Resumen Operaciones '!D173","v":"Combustible Gas"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C174","v":"2013-05-25"},{"$f":"'Resumen Operaciones '!D174","v":"Cargo en cuenta corriente combustible gas"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C175","v":"2013-05-30"},{"$f":"'Resumen Operaciones '!D175","v":"Impuesto sobre vehículos de tracción mecánica"}]
[null,null,null,null,{"$f":"'Resumen Operaciones '!C176","v":"2013-05-31"},{"$f":"'Resumen Operaciones '!D176","v":"Diferencia negativa en el arqueo de caja"}]
[null,null,null,null,{"$f":"'Solución Libro Diario (GIEC3)'!F74","v":"2013-06-03"},"Cargo en cuenta corriente obsequios para clientes"]
[]
[null,null,null,"Teniendo presente los documentos que se le suministran en el presente supuesto, se pide:"]
[]
[null,null,null,null,"1.- Contabilice todas las operaciones que se derivan de la documentación de este caso."]

{"sheet":"Libro Diario (GIEC3)","index":222,"n_rows":199,"n_cols":9,"rows_kept":199,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
[null,null,null,null,{"$f":"IF(D5=\"\",\"\",VLOOKUP(D5,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},{"$f":"IF(G5=\"\",\"\",\"a\")","v":""},null,{"$f":"IF(G5=\"\",\"\",VLOOKUP(G5,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D6=\"\",\"\",VLOOKUP(D6,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G6=\"\",\"\",VLOOKUP(G6,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D7=\"\",\"\",VLOOKUP(D7,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G7=\"\",\"\",VLOOKUP(G7,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D8=\"\",\"\",VLOOKUP(D8,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G8=\"\",\"\",VLOOKUP(G8,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D9=\"\",\"\",VLOOKUP(D9,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G9=\"\",\"\",VLOOKUP(G9,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D10=\"\",\"\",VLOOKUP(D10,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G10=\"\",\"\",VLOOKUP(G10,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D11=\"\",\"\",VLOOKUP(D11,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G11=\"\",\"\",VLOOKUP(G11,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D12=\"\",\"\",VLOOKUP(D12,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G12=\"\",\"\",VLOOKUP(G12,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D13=\"\",\"\",VLOOKUP(D13,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G13=\"\",\"\",VLOOKUP(G13,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
[null,null,null,null,{"$f":"IF(D14=\"\",\"\",VLOOKUP(D14,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""},"",null,{"$f":"IF(G14=\"\",\"\",VLOOKUP(G14,'Cuadro de Cuentas'!$B$3:$C$567,2,FALSE))","v":""}]
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[]
[]
[null,null,"DEBE",null,null,null,null,null,"HABER"]
[null,null,"IMPORTES","Nº CUENTA","NOMBRE CUENTA",null,"Nº CUENTA","NOMBRE CUENTA","IMPORTES"]
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[null,null,null,"Buena Visión, S.A."]
[null,null,null,"C/ Martín Colomer, 45"]
[null,null,null,"46007 Valencia"]
[null,null,null,"CIF A-20.396.059"]
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[null,null,"Nombre:","Ópticas Fortuño"]
[null,null,"Dirección:","C/ Llebeig, 27. 46.710"]
[null,null,"CIF:","B-15.547.667"]
[null,null,"Ref:"]
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[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C164","v":"2013-05-01"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","2013-679"]
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[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
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[null,null,null,null,null,null,null,null," Base Imponible",null,null,{"$f":"+SUM(L26:L51)","v":300}]
[null,null,null,null,null,null,null,null," IVA",{"$f":"'Resumen Operaciones '!H158","v":0.21},null,{"$f":"+L52*J53","v":63}]
[null,null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"+L52+L53","v":363}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Arancel =",{"$f":"C38*K38*2.2%","v":6.6000000000000005}]
[null,null,"Banco del Cliente:",null,null,null,null,null,null,null,null,null,null,"Derecho adicional =",{"$f":"C38*K38*15%","v":45}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"IVA (21%) =",{"$f":"(C38*K38+O57+O58)*21%","v":73.835999999999999}]
[null,null,"Código IBAN:",null,null,null,null,null,null,null,null,null,null,"Total a pagar = ",{"$f":"O57+O58+O59","v":125.43600000000001}]
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[null,null,"Observaciones:\n"]
[]
[null,null,"Con vencimiento el:",null,{"$f":"'Resumen Operaciones '!C168-1","v":"2013-05-16"},null,null,"Por importe de:",null,null,{"$f":"L54","v":363}]

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[null,null,null,null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C165","v":"2013-05-04"}]
[null,null,null,null,null,null,null,null,null,null,"Nº Factura:","2014-5"]
[]
[]
[]
[]
[null,null,null,"Reig y Asociados, S.A."]
[null,null,null,"Avinguda del Port, 36. 46023 Valencia"]
[null,null,null,"A-55935379"]
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[]
[]
[]
[null,null,"Cliente:","Buena Visión, S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:"]
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[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E165","v":1},"Alquiler Bajo Comercial, Avda. Germanies 32",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F165","v":1650},{"$f":"C38*K38","v":1650}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Base Imponible",null,{"$f":"+SUM(L26:L52)","v":1650}]
[null,null,null,null,null,null,null,null,"           IVA",{"$f":"'Resumen Operaciones '!H157","v":0.21},null,{"$f":"+L53*J54","v":346.5}]
[null,null,null,null,null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"+L53+L54","v":1996.5}]
[]
[]
[]
[null,null,"Banco del Cliente:"]
[]
[null,null,"Código IBAN:"]
[]
[null,null,"Observaciones:\n"]
[]
[null,null,"Con vencimiento el:",null,{"$f":"'Resumen Operaciones '!C166","v":"2013-05-05"},null,null,"Por importe de:",null,null,{"$f":"L55","v":1996.5}]

{"sheet":"Cargo Alquiler Local C3","index":226,"n_rows":27,"n_cols":17,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,14,27,14],[26,16,27,16],[20,14,21,16],[25,6,27,6],[26,2,27,3],[26,7,27,7],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,"Titular"]
[null,null,"EDUARDO CANET MOSCARDÓ",null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"ALQUILER BAJO COMERCIAL, AVDA. GERMANIES"]
[null,null,null,null,null,null,null,null,"RECIBO Nº 5",null,"AÑO",{"$f":"O27","v":"2013-05-05"},"Referencia",null,"010102184355"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+L20","v":1996.5}]
[]
[null,null,null,null,null,null,null,"ALQUILER",null,null,null,{"$f":"+'Fra. Alquiler Local C3'!L53","v":1650}]
[null,null,null,null,null,null,null,"IVA",{"$f":"'Fra. Alquiler Local C3'!J54","v":0.21},null,null,{"$f":"+'Fra. Alquiler Local C3'!L54","v":346.5}]
[]
[null,null,"CL MARTÍN COLOMER, 45"]
[null,null,"46007 LOCALIDAD",null,null,null,null,"TOTAL RECIBO",null,null,null,{"$f":"+SUM(L16:L18)","v":1996.5}]
[null,null,"VALENCIA",null,null,null,null,null,null,null,null,null,"NIF",null,"A-20.396.059"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Resumen Operaciones '!C166","v":"2013-05-05"},null,{"$f":"+O27","v":"2013-05-05"}]

{"sheet":"Fra. Pinturas C3","index":227,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":true,"merged":[[27,4,27,9],[35,4,35,9],[36,4,36,9],[16,3,16,8],[15,10,15,11],[16,10,16,11],[18,3,18,8],[19,3,19,8],[19,10,19,11],[20,10,20,11],[25,4,25,9],[26,4,26,9],[58,8,58,9],[66,3,66,11],[68,8,68,10],[70,8,70,10],[37,4,37,9],[38,4,38,9],[44,4,44,8],[46,4,46,8],[49,4,49,8],[52,4,52,9]]}
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Pinturas García, S.R.L."]
[null,null,null,null,null,null,null,null,"Carrer Pintor Gomar, 13"]
[null,null,null,null,null,null,null,null,"46838 Llutxent (Valencia)"]
[null,null,null,null,null,null,null,null,"CIF: B-48.291.590"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Factura Nº"]
[null,null,"Nombre:","Buena Visión S.A.",null,null,null,null,null,null,"A-000583"]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia"]
[null,null,"CIF:","A-20.396.059",null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C167","v":"2013-05-16"}]
[]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Item","Descripción",null,null,null,null,null,"PVP","Importe total"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D27<>\"\",D27*K27,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E167","v":20},null,"Mano de obra",null,null,null,null,null,{"$f":"'Resumen Operaciones '!F167","v":13},{"$f":"+C36*K36","v":260}]
[null,null,{"$f":"'Resumen Operaciones '!H167","v":2},null,"Cubos pintura Spring Cactus",null,null,null,null,null,{"$f":"'Resumen Operaciones '!I167","v":19.245861758080768},{"$f":"+K37*C37","v":38.491723516161535}]
[null,null,{"$f":"'Resumen Operaciones '!K167","v":3},null,"Cubos pintura Cool Cucumber",null,null,null,null,null,{"$f":"'Resumen Operaciones '!L167","v":18.03583201453872},{"$f":"C38*K38","v":54.107496043616159}]
[null,null,{"$f":"'Resumen Operaciones '!N167","v":1},null,"Cubos pintura Water Chesnut",null,null,null,null,null,{"$f":"'Resumen Operaciones '!O167","v":20.379691695858188},{"$f":"C39*K39","v":20.379691695858188}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D51<>\"\",D51*K51,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D52<>\"\",D52*K52,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L27:L52)","v":372.97891125563586}]
[]
[]
[]
[]
[null,null,null,null,"Entidad financiera:",null,null,null,null,"Descuento",{"$f":"'Resumen Operaciones '!Q167","v":0.1},{"$f":"K58*L53","v":37.297891125563588}]
[null,null,null,null,null,null,null,null,"Dto. pronto pago",null,0,{"$f":"K59*(L53-L58)","v":0}]
[null,null,null,3,null,null,null,null,null,"Total",null,{"$f":"L53-L58-L59","v":335.68102013007228}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H157","v":0.21},{"$f":"+L60*K61","v":70.493014227315172}]
[null,null,null,null,"Código IBAN:",null,null,null,null,"IMPORTE TOTAL",null,{"$f":"L60+L61","v":406.17403435738743}]
[]
[]
[]
[]
[null,null,null,"Observaciones:\n"]
[]
[null,null,null,null,"Con vencimiento el",null,null,{"$f":"'Resumen Operaciones '!C169","v":"2013-05-18"},"Por importe de:",null,null,{"$f":"+L62","v":406.17403435738743}]

{"sheet":"Transf. Transporte Mercancía C3","index":228,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Fra. Transporte Mercancía C3'!E65","v":"2013-05-16"},null,null,null,"Transferencia a su favor de Ópticas Fortuño",null,null,null,null,null,{"$f":"+'Fra. Transporte Mercancía C3'!K65","v":363}]
[]
[null,"Ordenante: ",null,null,{"$f":"+'Fra. Transporte Mercancía C3'!D12","v":"Ópticas Fortuño"}]
[null,"Beneficiario: ",null,null,"Buena Visión S.A."]
[null,"Concepto: ",null,null,"Servicio de transporte de mercancías"]
[null,"IBAN Ordenante",null,null,"ES53  2045  0033  4011  0081 1845"]
[null,"Clave transferencia: ",null,null,"134W13146021658"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"'Resumen Operaciones '!C168","v":"2013-05-17"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7","v":363}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":363}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Cheque Pinturas C3","index":229,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[13,12,13,13]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"entidad","oficina","dc","nº de cuenta"]
[null,null,null,null,null,null,null,null,null,null,"CCC",2038,6015,40,3101767432]
[]
[null,null,null,null,null,null,null,null,null,null,"IBAN","ES54  2038  6015  40  3101767432"]
[]
[null,null,"VALENCIA"]
[null,null,"AVDA. REIAL, 4"]
[null,null,null,null,null,null,null,null,null,null,"EUROS","#",{"$f":"+'Fra. Pinturas C3'!L69","v":406.17403435738743},"#","€"]
[null,null,"Páguese por este cheque a",null,null,{"$f":"'Fra. Pinturas C3'!I5","v":"Pinturas García, S.R.L."}]
[null,null,"Euros           ",{"$f":"CONVERTIRNUM(M10,TRUE)","v":"Cuatrocientos Seis Euros Con Diecisiete Céntimos"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Valencia a",{"$f":"'Resumen Operaciones '!C169","v":"2013-05-18"}]
[null,null,null,null,null,null,null,null,null,null,null,"La fecha debe consignarse en letra"]
[]
[null,null,"Serie FF","N.",{"$f":"'Cheque Obsequios Empl-Client C2'!E17+1","v":4509955},{"$f":"'Cheque Obsequios Empl-Client C2'!F17+1","v":6},null,4200,0]
[]
[null,null,{"$f":"+E17","v":4509955},{"$f":"+L4","v":2038},{"$f":"+M4","v":6015},null,null,{"$f":"+O4","v":3101767432},null,{"$f":"+H17","v":4200}]

{"sheet":"Fra. Asesoría Fiscal C3","index":230,"n_rows":40,"n_cols":8,"rows_kept":40,"cut":false,"hidden":true,"merged":[[28,2,28,6],[23,2,23,5],[24,2,24,6],[25,2,25,5],[26,2,26,6],[27,2,27,6],[29,2,29,6],[30,2,30,6],[31,2,31,6],[32,2,32,3],[34,2,34,3],[40,2,40,4],[40,5,40,7],[41,2,41,4],[41,5,41,7],[42,2,42,4],[42,5,42,7]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"FACTURA :","2013-0102",null,null,"FECHA:",{"$f":"'Resumen Operaciones '!C170","v":"2013-05-20"}]
[]
[]
[null,null,"Buena Visión, S.A.   "]
[null,null,"CIF: A-20.396.059"]
[null,null,"Dirección: C/ Martín Colomer, 45"]
[null,null,"46007 Valencia"]
[]
[]
[]
[]
[]
[null,null,"DESCRIPCIÓN",null,null,null,null,"IMPORTE"]
[]
[]
[]
[null,null,"Servicios de asesoría fiscal - Abril",null,null,null,null,{"$f":"'Resumen Operaciones '!G170","v":380}]
[]
[]
[]
[null,null,"BASE IMPONIBLE",null,null,null,null,{"$f":"SUM(H27:H32)","v":380}]
[null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H157","v":0.21},null,null,{"$f":"H33*E34","v":79.8}]
[null,null,"TOTAL (EUR)",null,null,null,null,{"$f":"H33+H34","v":459.8}]
[]
[]
[]
[]
[null,null,"Con vencimiento el:",{"$f":"'Resumen Operaciones '!C171","v":"2013-05-22"},null,null,"Por importe de:",{"$f":"H35","v":459.8}]

{"sheet":"Transf. Asesoría Fiscal C3","index":231,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[1,7,4,15],[15,1,15,4],[15,5,15,6],[15,7,15,9],[16,5,16,6],[16,7,16,9]]}
[]
[null,null,null,null,null,null,null,"COMUNICACIÓN DE OPERACIÓN EN CUENTA"]
[]
[]
[]
[null,"Fecha",null,null,null,null,null,"Concepto",null,null,null,null,null,null,"Importe"]
[null,null,null,null,{"$f":"'Fra. Asesoría Fiscal C3'!D40","v":"2013-05-22"},null,null,null,"Su orden de transferencia a Asesorados, S.R.L.",null,null,null,null,null,{"$f":"'Fra. Asesoría Fiscal C3'!H40","v":459.8}]
[null,null,null,null,null,null,null,null,"Comisión por transferencia bancaria",null,null,null,null,null,{"$f":"'Resumen Operaciones '!J171","v":5}]
[null,"Ordenante: ",null,null,"Buena Visión, S.A."]
[null,"Beneficiario: ",null,null,"Asesorados, S.R.L."]
[null,"Concepto: ",null,null,"Factura nº",{"$f":"'Fra. Asesoría Fiscal C3'!D13","v":"2013-0102"}]
[null,"IBAN Ordenante",null,null,"ES44  2251  6582  7530  0001 17675"]
[null,"Clave transferencia: ",null,null,"130T13185002647"]
[]
[]
[null,"Cuenta Adeudo/Abono",null,null,null,"Moneda de la cuenta",null,"Fecha valor",null,null,"Anotación en cuenta"]
[null,2038,6015,40,3101767432,"EURO",null,{"$f":"'Resumen Operaciones '!C171","v":"2013-05-22"},null,null,"Importe del recibo/factura",null,null,null,{"$f":"O7+O8","v":464.8}]
[null,"Titular/es de la cuenta",null,null,null,null,null,null,null,null,"Total anotado en cuenta",null,null,null,{"$f":"O17","v":464.8}]
[null,null,null,"BUENA VISIÓN, S.A."]

{"sheet":"Fra. Obsequios Clientes C3","index":232,"n_rows":65,"n_cols":12,"rows_kept":65,"cut":false,"hidden":true,"merged":[[55,7,55,9],[64,6,64,7],[64,8,64,10],[66,8,66,10],[62,3,62,4],[54,8,54,9],[39,3,39,9],[40,3,40,9],[41,3,41,9],[42,3,42,9],[43,3,43,9],[49,3,49,9],[44,3,44,9],[45,3,45,9],[46,3,46,9],[47,3,47,9],[48,3,48,9],[26,3,26,9],[27,3,27,9],[38,3,38,9],[29,3,29,9],[30,3,30,9],[31,3,31,9],[32,3,32,9],[33,3,33,9],[34,3,34,9],[28,3,28,9],[35,3,35,9],[36,3,36,9],[37,3,37,9],[18,3,18,8],[19,10,19,11],[24,3,24,9],[25,3,25,9],[14,3,14,8],[15,3,15,8],[15,10,15,11],[16,10,16,11],[17,3,17,8]]}
[]
[]
[]
[null,null,null,null,null,null,null,null,"Impress-Express, S.L."]
[null,null,null,null,null,null,null,null,"Calle Manuel Martí, 35"]
[null,null,null,null,null,null,null,null,"46007 Valencia"]
[null,null,null,null,null,null,null,null,"B-42247960"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Nombre:","Buena Visión S.A."]
[null,null,"Dirección:","C/ Martín Colomer, 45. 46007 Valencia",null,null,null,null,null,null,"Factura Nº"]
[null,null,null,null,null,null,null,null,null,null,"A-003468"]
[null,null,"CIF:","A-20.396.059"]
[null,null,"Ref:",null,null,null,null,null,null,null,"Fecha:",{"$f":"'Resumen Operaciones '!C172","v":"2013-05-23"}]
[]
[]
[]
[]
[]
[null,null,"Cantidad","Concepto",null,null,null,null,null,null,"Precio\nUnitario","Importe"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D26<>\"\",D26*K26,\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"'Resumen Operaciones '!E172","v":205},"Llavero personalizado",null,null,null,null,null,null,{"$f":"'Resumen Operaciones '!F172","v":4.2679168659228051},{"$f":"C37*K37","v":874.92295751417498}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Subtotal",{"$f":"+SUM(L26:L49)","v":874.92295751417498}]
[]
[]
[]
[]
[null,null,null,"Banco del Cliente:",null,null,null,null,"Descuento Comercial",null,{"$f":"'Resumen Operaciones '!Q172","v":0.05},{"$f":"K55*L50","v":43.746147875708751}]
[null,null,null,null,null,null,null,"Descuento por Pronto Pago",null,null,0,{"$f":"K56*(L50-L55)","v":0}]
[null,null,null,"Código IBAN:",null,null,null,null,null,"Total",null,{"$f":"L50-L55-L56","v":831.17680963846624}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H157","v":0.21},{"$f":"K58*L57","v":174.54713002407792}]
[null,null,null,"Código SWITF:",null,null,null,null,null,"TOTAL FACTURA",null,{"$f":"L57+L58","v":1005.7239396625441}]
[]
[]
[]
[null,null,null,"Observaciones:\n",null,"Mediante transferencia bancaria"]
[]
[null,null,null,null,"Con vencimientos el:",null,{"$f":"L19+11","v":"2013-06-03"},null,"Por importe de:",null,null,{"$f":"+L59","v":1005.7239396625441}]

{"sheet":"Fra. Gas C3","index":233,"n_rows":65,"n_cols":14,"rows_kept":65,"cut":false,"hidden":true,"merged":[[10,2,10,6],[21,9,21,17],[41,2,41,13],[62,2,62,13],[15,6,15,7]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"DATOS DE FACTURA"]
[]
[null,null,"Fecha de emisión",null,{"$f":"'Resumen Operaciones '!C173","v":"2013-05-23"}]
[null,null,"Número de factura",null,"0523064102",null,null,null,null,null,"Buena Visión, S.A."]
[null,null,null,null,null,null,null,null,null,null,"C/ Martín Colomer, 45"]
[null,null,"Período de facturación",null,{"$f":"E13-61","v":"2013-03-23"},"A",{"$f":"E13-1","v":"2013-05-22"},null,null,null,"46007 Valencia"]
[null,null,"Número de factura   0523064102",null,null,null,null,null,null,null,"CIF: A-20.396.059"]
[null,null,"Fecha de cobro",{"$f":"'Resumen Operaciones '!C174","v":"2013-05-25"}]
[null,null,null,null,null,null,null,null,null,null,"Dirección de suministro: C/ Martín Colomer, 45"]
[null,null,"Titular: BUENA VISIÓN, S.A.",null,null,null,null,null,null,null,{"$f":"+K16","v":"46007 Valencia"}]
[null,null,"Dirección de suministro: C/ Martín Colomer, 45"]
[null,null,"Nº referencia: 23156488",null,null,null,null,null,null,"EVOLUCIÓN DE CONSUMO"]
[null,null,"Nº cliente: 1234567"]
[null,null,"NIF: A-20.396.059"]
[null,null,"Dirección: C/ Martín Colomer, 45"]
[null,null,"Entidad: Avant-Bank"]
[null,null,"Datos bancarios: ES54 2038 6015 4031 0176****"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Sep",23.13]
[null,null,null,null,null,"Nov",30.21]
[null,null,null,null,null,"En",44.22]
[null,null,null,null,null,"Mar",24.33]
[null,null,null,null,null,"May",{"$f":"+M49","v":18.890730000000001}]
[]
[]
[]
[null,null,"DETALLE DE SU FACTURACIÓN"]
[]
[null,null,"GAS NATURAL"]
[null,null,"Del 23/03/2013 al 22/05/2013"]
[null,null,"Consumo de gas",null,null,null,{"$f":"+F60","v":37},"kW",null,null,{"$f":"'Resumen Operaciones '!F173","v":5.0790000000000002E-2},"€/kW",{"$f":"+G46*K46","v":1.8792300000000002},"€"]
[null,null,"Impuesto Especial sobre Hidrocarburos",null,null,null,{"$f":"+F60","v":37},"kW",null,null,{"$f":"'Resumen Operaciones '!I173","v":2.3400000000000001E-3},"€/kW",{"$f":"+G47*K47","v":8.6580000000000004E-2},"€"]
[null,null,"Término fijo",null,null,null,60,"días",null,null,{"$f":"'Resumen Operaciones '!L173","v":0.282082},"€/día",{"$f":"+G48*K48","v":16.92492}]
[null,null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"+M46+M47+M48","v":18.890730000000001},"€"]
[]
[null,null,"Base imponible",null,null,null,null,null,null,null,null,null,{"$f":"+M49","v":18.890730000000001},"€"]
[null,null,"IVA",null,null,null,null,null,{"$f":"'Resumen Operaciones '!H157","v":0.21},"s/",{"$f":"+M51","v":18.890730000000001},"€",{"$f":"+I52*K52","v":3.9670533000000003},"€"]
[null,null,"TOTAL IMPORTE FACTURA",null,null,null,null,null,null,null,null,null,{"$f":"+M51+M52","v":22.857783300000001},"€"]
[]
[null,null,"Su consumo de energía en este último período ha sido de",null,null,null,{"$f":"+F60","v":37},"kWh. Se calcula restando la lectura actual menos la"]
[null,null,"lectura anterior registradas en su contador. El detalle de sus últimas lecturas es:"]
[]
[null,null,"Lectura real",null,null,{"$f":"F59+F60","v":1560},"kWh",null,null,"realizada el",{"$f":"G16","v":"2013-05-22"}]
[null,null,"Lectura anterior: estimada",null,null,1523,"kWh",null,null,"realizada el",{"$f":"E16-1","v":"2013-03-22"}]
[null,null,"CONSUMO FACTURADO: REAL",null,null,{"$f":"'Resumen Operaciones '!E173","v":37},"kWh",null,null,"de",{"$f":"E16","v":"2013-03-23"},"a",{"$f":"G16","v":"2013-05-22"}]
[]
[]
[null,null,"INFORMACIÓN AL CLIENTE"]
[]
[null,null,"Puede acceder al detalle completo de su factura en su área privada en www.calegassa.com"]

{"sheet":"Recibo Gas C3","index":234,"n_rows":27,"n_cols":18,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,15,27,15],[26,17,27,17],[20,15,21,17],[25,7,27,7],[26,2,27,3],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12],[26,13,27,13]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,null,"Titular"]
[null,null,"CALEGAS, S.A.",null,null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"FACTURA DE GAS "]
[null,null,"PERIODO:",{"$f":"'Fra. Gas C3'!E16","v":"2013-03-23"},"A",{"$f":"'Fra. Gas C3'!G16","v":"2013-05-22"},null,null,null,"Nº DE CONTRATO",null,null,23156488,"Referencia",null,"010102183374"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Importe",null,{"$f":"+M20","v":22.857783300000001}]
[]
[null,null,null,null,null,null,null,null,null,"BASE IMPONIBLE",null,null,{"$f":"+'Fra. Gas C3'!M51","v":18.890730000000001}]
[null,null,null,null,null,null,null,null,null,"IVA",{"$f":"'Resumen Operaciones '!H157","v":0.21},null,{"$f":"+'Fra. Gas C3'!M52","v":3.9670533000000003}]
[]
[null,null,"CL MARTÍN COLOMER, 45"]
[null,null,"46007 LOCALIDAD",null,null,null,null,null,null,"TOTAL RECIBO",null,null,{"$f":"+M16+M17","v":22.857783300000001}]
[null,null,"VALENCIA",null,null,null,null,null,null,null,null,null,null,"NIF",null,"V28027118 601"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Fra. Gas C3'!D18","v":"2013-05-25"},null,{"$f":"'Resumen Operaciones '!C174","v":"2013-05-25"}]

{"sheet":"Impuesto Vehículo C3","index":235,"n_rows":29,"n_cols":17,"rows_kept":29,"cut":false,"hidden":true,"merged":[[28,16,29,16],[22,14,23,16],[27,6,29,6],[28,2,29,3],[28,7,29,7],[28,8,29,8],[28,9,29,9],[28,10,29,10],[28,11,29,11],[28,12,29,12],[28,14,29,14]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Ordenante",null,null,null,null,null,null,null,"Titular"]
[null,null,"EXCELENTÍSIMO AYUNTAMIENTO DE VALENCIA",null,null,null,null,null,null,null,"BUENA VISIÓN, S.A."]
[]
[null,null,"ORGANISMO: AYUNTAMIENTO DE VALENCIA",null,null,null,null,null,null,null,null,null,"Referencia",null,"X75990"]
[null,null,"CONCEPTO: IMPUESTO SOBRE VEHÍCULOS DE TRACCIÓN MECÁNICA"]
[null,null,"EJERCICIO: ",{"$f":"O29","v":"2013-05-30"},"PERIODO: ANUAL          ID VALOR: 20134428252IV01R297326",null,null,null,null,null,null,null,"Importe",null,{"$f":"'Resumen Operaciones '!U175","v":118.09304112421552}]
[null,null,"Nº MATRÍCULA: 1984HBD             TIPO DE VEHÍCULO: TURISMO"]
[null,null,"MARCA Y MODELO: SEAT LEÓN             MUNICIPIO TRIBUTACIÓN: VALENCIA"]
[null,null,"POTENCIA FISCAL: 13.3             CILINDRADA:             CARGA ÚTIL:             Nº DE PLAZAS:"]
[null,null,"BENEFICIOS FISCALES:             PORCENTAJE:             Nº BASTIDOR: WP0KXFGVBE5Y59026"]
[null,null,"TIPO DE BONIFICIÓN FISCAL:"]
[null,null,"Nº TRIMESTRES: 4             NUM. INT.: 3096726978-20"]
[]
[]
[null,null,"Información adicional"]
[null,null,"SUFIJO: 012 - CONTRATO: 010002309980 - RECIBO: 2786516770",null,null,null,null,null,null,null,null,null,"NIF",null,"A-20.396.059"]
[]
[]
[null,null,"Para cualquier aclaración, deberá dirigirse con esta nota de adeudo al ordenante, que es quien ha facilitado esta información"]
[]
[null,null,"Titular",null,null,null,"IBAN","País","DC","Entidad","Oficina","DC","Nº de Cuenta",null,"Fecha",null,"Valor"]
[null,null,"BUENA VISIÓN, S.A.",null,null,null,null,"ES",54,2038,6015,40,3101767432,null,{"$f":"'Resumen Operaciones '!C175","v":"2013-05-30"},null,{"$f":"+O29","v":"2013-05-30"}]

{"sheet":"Arqueo Caja C3","index":236,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":true,"merged":[[28,2,28,3],[3,2,3,4],[13,2,13,3],[24,2,24,3],[26,2,26,3],[27,2,27,3]]}
[]
[]
[]
[null,null,"ARQUEO DE CAJA: BUENA VISIÓN, S.A."]
[]
[null,null,"BILLETES","UNIDADES","TOTAL"]
[null,null,500,0,{"$f":"+C7*D7","v":0}]
[null,null,200,0,0]
[null,null,100,0,0]
[null,null,50,0,0]
[null,null,20,5,100]
[null,null,10,4,40]
[null,null,5,5,25]
[null,null,"TOTAL BILLETES",null,{"$f":"+SUM(E7:E13)","v":165}]
[]
[null,null,"MONEDAS","UNIDADES","TOTAL"]
[null,null,2,3,{"$f":"+C17*D17","v":6}]
[null,null,1,20,20]
[null,null,0.5,15,7.5]
[null,null,0.2,8,1.6]
[null,null,0.1,14,1.4000000000000001]
[null,null,0.05,6,0.30000000000000004]
[null,null,0.02,10,0.2]
[null,null,0.01,5,0.05]
[null,null,"TOTAL MONEDAS",null,{"$f":"+SUM(E17:E24)","v":37.049999999999997}]
[]
[null,null,"TOTAL ARQUEO",null,{"$f":"+E14+E25","v":202.05}]
[null,null,"SALDO EN LIBROS",null,{"$f":"'Resumen Operaciones '!G176","v":220.76682753605908}]
[null,null,"DIFERENCIA",null,{"$f":"+E27-E28","v":-18.716827536059071}]
[]
[null,null,"REALIZADO POR:",null,"FECHA:"]
[null,null,"Antonio Aparicio Aguilar",null,{"$f":"'Resumen Operaciones '!C176","v":"2013-05-31"}]