tailieunhanh - formulas and functions with microsoft excel 2003 phần 6

Trong thủ thuật này, chúng tôi tính toán khấu hao đầu tư. Để làm như vậy, sử dụng chức năng SYD, trả về tổng hợp của năm khấu hao chữ số của một tài sản trong một thời gian quy định. SYD (chi phí, cứu hộ, cuộc sống, mỗi) chi phí: chi phí ban đầu của tài sản. cứu hộ | Use the SYD function to calculate depreciation In this tip we calculate the depreciation of an investment. To do so use the SYD function which returns the sum-of-years digits depreciation of an asset for a specified period. SYD cost salvage life per cost The asset s initial cost. salvage The value of the asset at the end of the deprecation. life The number of periods over which the asset is depreciated. per The period. per must use the same units as life. To calculate depreciation 1. In cell B1 enter the cost of purchase. 2. In cell B2 enter in years the number of periods over which the purchase will be depreciated. 3. Enter the salvage value in cell B3. 4. Calculate the depreciation in the fifth year in cell B5 with the following formula SYD B 1 B 3 B 2 5 . 5. Press Enter . B5 - SYD ĨBĨ1 ĨBĨ3 ĨBĨ2 5 A B c D E 1 costs of purchase 2 number of periods 8 3 salvage 1 000 4 5 after 5 years 6 7 year amortized cost depreciation salvage 8 1 188 888 22 000 78fl00 9 2 78 888 19 250 58 750 1Ũ 3 58 758 16 500 42 250 11 4 42 250 13 750 28 500 12 5 28 500 11 000 17 500 13 6 17 500 8 250 9 250 14 7 9 250 5 500 3 750 15 8 3 750 2 750 1 000 Figure 7-1 Note SYD is calculated as follows cost-salvage life-per 1 2 life life 1 . 188 Chapter 7 Use the SLN function to calculate straight-line depreciation Here we want to calculate the straight-line depreciation of an investment. Use the SLN function which returns the straight-line depreciation of an asset for one period. SLN cost salvage life cost The asset s initial cost. salvage The value of the asset at the end of the depreciation. life The number of periods over which the asset is depreciated. To calculate depreciation 1. In cell B1 enter the initial cost. 2. In cell B2 enter the number of periods as years. 3. Enter the salvage in cell B3. 4. Calculate the depreciation in the fifth year in cell B5 with the following formula SLN B 1 B 3 B 2 . 5. Press Enter . E5 -fe SLN ĨBĨ1 . A B c D E 1 initial cost 100 000 2 .