{"text_format":"5","workbook":"xlsx","n_sheets":3,"sheets":["Sheet1","Sheet2","Sheet3"],"props":{"creator":"NRF","last_modified_by":"NRF"},"read":"whole","date_system":"1900"}

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[null,"간접비 계산 엑셀시트(2억 초과분 30%용)"]
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[null,"① 간접비율",0.25,{"$nulls":7},"X","+","Y","=",{"$f":"C4","v":{"v":250000000,"d":"250,000,000"}}]
[null,"② 연구비 총액(원)",{"v":250000000,"d":"250,000,000"},{"$nulls":7},"Y","=",{"$f":"(1+C3*0.3)","v":1.075},"X","+",{"$f":"200000000*C3*0.7","v":35000000}]
[]
[]
[null,"최종결과",null,null,"원 단위","천원 단위","백만원단위"]
[null,"인건비+직접비","X","=",{"$f":"(O3-P4)/(M4)","v":{"v":200000000,"d":"200,000,000"}},{"$f":"ROUNDUP((E8/1000), 0)","v":{"v":200000,"d":"200,000"}},{"$f":"ROUNDUP((E8/1000000), 0)","v":200}]
[null,"간접비","Y","=",{"$f":"O3-E8","v":{"v":50000000,"d":"50,000,000"}},{"$f":"ROUNDDOWN((E9/1000), 0)","v":{"v":50000,"d":"50,000"}},{"$f":"ROUNDDOWN((E9/1000000), 0)","v":50}]
[]
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[null,"★ 사용설명서"]
[null,"① 대학별 간접비율을 입력  예) 간접비율이 25%일 경우 → 0.25 입력 "]
[null,"② 연구비 총액(원)을 입력 : 총 연구비 입력(간접비 포함 금액)"]
[null,"※ 간접비(직접비 연구비 2억이상) 지급 기준 = 2억*간접비율+2억 초과분*간접비율*30%"]
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[null,"※ 계산결과 직접비가 2억원 이하일 경우, 이 계산 시트 사용 불가. 직접비에 간접비율을 곱한 간접비 계상"]

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