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[null,null,"円"]
[null,"データ入力"]
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[null,"売上高",200000]
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[null,"売上原価",50000]
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[null,"販売費一般管理費",50000]
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[null,"営業外収益",6000]
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[null,"営業外費用",5000]
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[null,"損益分岐点売上高",{"$f":"+C25/C29","v":65333.333333333336}]
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[null,"固定費",{"$f":"+C15+C19-C17","v":49000}]
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[null,"変動比率",{"$f":"+C13/C11","v":0.25}]
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