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qua tao

LINK HM TI CHNH http://www.giaiphapexcel.com/forum/showthread.php?8426-Excel-s-Financial-Function-C%C3%A1c-H%C3%A0m-T%C3%A0i-Ch%C3%ADnh/page6

Hm DDB()

Tnh khu hao cho mt ti sn s dng phng php s d gim dn kp (double-decliningbalance method), hay gim dn theo mt t l no , trong mt khong thi gian xcnh.

C php: = DDB(cost, salvage, life,period, factor)Cost: Gi tr ban u ca ti sn

Salvage : Gi tr thu hi c ca ti sn (hay l gi tr ca ti sn sau khi khu hao)

Life : Hn s dng ca ti sn.

Period: K mun tnh khu hao.Periodphi s dng cng mt n v tnh ton viLife.

Factor: T l gim dn s d (nu b qua, mc nh l 2, tc s dng phng php s

d gim dn kp)Lu :

Phng php s d gim dn theo mt t l nh sn s tnh khu hao theo t suttng dn, tc l khu hao cao nht k u, v gim dn cc k k tip theo t l c nh sn (gim dn kp l s dng t l gim dn = 2). DDB() dng cngthc sau y tnh khu hao trong mt k:

DDB = MIN((cost tng khu hao cc k trc) * (factor/ life), (costsalvage tngkhu hao cc k trc))

Hy thay ifactor, nu khng mun s dng phng php s d gim dn kp.

Tt c cc tham s phi l nhng s dng.

V d:
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Vi mt ti sn c gi tr khi mua vo l $2,400, gi tr thu hi c ca sn phmkhi ht hn s dng l $300, hn s dng l 10 nm, ta c nhng con s khu haonh sau y:

Khu hao cho ngy u tin, dng phng php s d gim dn kp:

= DDB(2400, 300, 10*365, 1) = $1.32Khu hao thng u tin, dng phng php s d gim dn kp:= DDB(2400, 300, 10*12, 1) = $40Khu hao nm u tin, dng phng php s d gim dn kp:= DDB(2400, 300, 10, 1) = $480Khu hao nm th 10, dng phng php s d gim dn kp:= DDB(2400, 300, 10, 10) = $22.12Khu hao nm th 2, dng phng php s d gim dn theo t l 1.5:= DDB(2400, 300, 10, 2, 1.5) = $306

Hm SLN()

Tnh khu hao cho mt ti sn theo phng php ng thng (t l khu hao tri utrong sut thi hn s dng ca ti sn) trong mt khong thi gian xc nh.

C php: = SLN(cost, salvage, life)Cost: Gi tr ban u ca ti sn



SLN() dng cng thc sau y tnh khu hao:

V d:

Tnh khu hao bnh qun mi nm cho mt ti sn c gi tr ban u l $30,000, gitr cn li sau khi khu hao l $7,500, c thi hn s dng 10 nm ?

= SLN(30000, 7500, 10) = $2,250

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V d, bn mua mt ci xe vi khon tr gp 4 nm v phi tr li hng thng, th s k trli s l 4*12 = 48 k; bn c th nhp 48 vo cng thc lm gi tr cho nper.

Pv : Gi tr hin ti ca s tin vay

Start_period: K u tin trong nhng k mun tnh li tc tch ly phi tr (cc k tr lic nh s bt u t 1).

End_period: K cui cng trong nhng k mun tnh li tc tch ly phi tr.

Type : Cch thc tr li:= 0 : Tr li vo cui k= 1 : Tr li vo u k

Lu :

Rate vNperphi s dng n v tnh ton nht qun vi nhau. V d: Vi khonvay trong 4 nm, li sut hng nm l 10%, nu tr li hng thng th dng 10%/12cho rate v 4*12 cho nper; cn nu tr li hng nm th dng 10% cho rate v 4cho nper.

Nper,start_period, end_period, v type s c ct b phn l thp phn nuchng khng phi l s nguyn.

Nu rate < 0, nper< 0, haypv < 0, CUMIPMT() s tr v gi tr li #NUM!

Nustart_period< 1, end_period< 1, haystart_period> end_period, CUMIPMT()

s tr v gi tr li #NUM! Nu type khng phi l cc s 0 hay 1, CUMIPMT() s tr v gi tr li #NUM!

V d:

Vi mt khon vay $125,000 trong 30 nm vi li sut 9% mt nm, tr li hngthng vo cui k, dng CUMIPMT() ta s bit:

Li tc phi tr trong nm th 2 (t k th 13 ti k 24) l:

= CUMIPMT(9%/12, 30*12, 125000, 13, 24, 0) = $11,135.23Li tc phi tr trong thng u tin l:= CUMIPMT(9%/12, 30*12, 125000, 1, 1, 0) = $937.50 (nu ch tnh trong 1 thng thstart_periodend_period)

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Hm FV()

Tnh gi tr tng lai (Future Value) ca mt khon u t c li sut c nh v c chitr c nh theo k vi cc khon bng nhau mi k.

C php: = FV(rate, nper,pmt[, pv] [, type])Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut cho12.V d, nu bn kim c mt khon vay vi li sut 10% mi nm, tr li hng thng, thli sut hng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%, hay0.0083 vo cng thc lm gi tr cho rate.

Nper: Tng s k phi tr li (tnh theo nm). Nu s k tr li l hng thng, bn phinhn n vi 12.V d, bn mua mt ci xe vi khon tr gp 4 nm v phi tr li hng thng, th s k tr

li s l 4*12 = 48 k; bn c th nhp 48 vo cng thc lm gi tr cho nper.Pmt: S tin chi tr (hoc gi thm vo) trong mi k. S tin ny s khng thay i theos tin tr hng nm. Ni chung,pmtbao gm tin gc v tin li, khng bao gm l ph vthu. Nupmt= 0 th bt buc phi cpv.

Pv : Gi tr hin ti (hin gi), hoc l tng gi tr tng ng vi mt chui cc khonphi tr trong tng lai. Nu b quapv, tr mc nh capv s l zero (0), v khi btbuc phi cung cp gi tr chopmt(xem thm hmPV)

Type : Hnh thc tnh li:= 0 : Tnh li vo cui mi k (mc nh)= 1 : Tnh li vo u mi k tip theo

Lu :


Tt c cc i s th hin s tin mt "mt i" (nh gi tit kim, mua tri phiu...)cn phi c nhp vi mt s m; cn cc i s th hin s tin "nhn c"(nh tin li rt trc, li tc nhn c...) cn c nhp vi s dng.

V d:
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Mt ngi gi vo ngn hng $10,000 vi li sut 5% mt nm, v trong cc nmsau, mi nm gi thm vo $200, trong 10 nm. Vy khi o hn (10 nm sau),ngi s c c s tin l bao nhiu ?

= FV(5%, 10, -200, -10000, 1) = $18,930.30

( y dng tham s type = 1, do mi nm gi thm, nn s li gp phi tnh vo u mik tip theo th mi chnh xc)

Dng FV() d tnh cho tui v huKhi trn y sc lc, c bao gi bn ngh n chuyn sinh sng cch no lc ngh hu?Liu tch ly thi tr c cho ta sng khi thi lm vic?i do, hi u m tnh! Con ngi ta c... s ht c.

Ni chi th ni, bn vn nn dng bng tnh lp cho mnh mt... l s r rng.Ch tn mt cht hi thi. D nhin, phi bit tui mi chm s c.

Trong bng tnh Excel (xem hnh minh ha di y),

Bn hy g Tui A2 v ghi tui ca bn B2, v d l 30.

Ti A3, bn g Tui ngh hu v tm ghi 60 trong B3 k bn (bn mun chinu bao lu ty ).

Ti A5, bn g Tin gi hin c v ghi s tin tit kim m bn ang gi ngn

hng trong B5, 10 triu ng chng hn. Nu cha c, bn ng ngi, ch cn ghi0 B5 nhng cn tnh ngay n chuyn gi tin vo ngn hng mi nm.

Bn g Tin gi mi nm A6 v ghi s tin tit kim mi nm theo d nh cabn, c cho l 2,500,000 i.

Trong A7, bn g S ln gi v g = B3-B2 trong B7, tc l s nm tnh t naycho n lc ngh hu.

Ti A8bn di, bn g Li sut nm v ghi li sut tit kim c nm m bnc bit, 8% chng hn.

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Hin ti l th, ta bt u xem xt lc ngh hu.

Bn chn vng A10:B10, bm vo Merge and Centerri bm vo Bold trn thanh

cng c v trang trng g tiu NGH HU.

Ti A11, bn g Tin gi.

Tip theo, bn g cng thc = FV(B8, B7, -B6, -B5, 0) trong B11.

Hm FV (vit tt ca FUTURE VALUE) cho ta bit s tin tit kim c c volc ngh hu da vo cc yu t: li sut ( B8), s ln gi tin ( B7), tin gi mi

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Nu nh s tui ghi B2 nh hn 30 (bt u dnh dm trc khi nhi lp), bn c thhon ton yn tm, mai sau khng phi phin n my a nh (nu c).

Hm PV()

Tnh gi tr hin ti (Present Value) ca mt khon u t.

C php: = PV(rate, nper,pmt, fv, type)Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut cho12.V d, nu bn kim c mt khon vay vi li sut 10% mi nm, tr li hng thng, thli sut hng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%, hay0.0083 vo cng thc lm gi tr cho rate.

Nper: Tng s k phi tr li (tnh theo nm). Nu s k tr li l hng thng, bn phinhn n vi 12.V d, bn mua mt ci xe vi khon tr gp 4 nm v phi tr li hng thng, th s k trli s l 4*12 = 48 k; bn c th nhp 48 vo cng thc lm gi tr cho nper.

Pmt: S tin phi tr (hoc gi thm vo) trong mi k. S tin ny s khng thay itrong sut nm. Ni chung,pmtbao gm tin gc v tin li, khng bao gm l ph vthu. V d, s tin phi tr hng thng l $10,000 cho khon vay mua xe trong 4 nm vili sut 12% mt nm l $263.33; bn c th nhp -263.33 vo cng thc lm gi tr chopmt.Nupmt= 0 th bt buc phi cfv.

Fv : Gi tr tng li. Vi mt khon vay, th n l s tin n gc cn li sau ln tr li saucng; nu l mt khon u t, th n l s tin s c c khi o hn. Nu b quafv, trmc nh cafv s l zero (0), v khi bt buc phi cung cp gi tr cho pmt(xem thmhm FV)V d, bn mun tit kim $50,000 tr cho mt d n trong 18 nm, th $50,000 l gitr tng lai ny.


Lu :

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C l nn ni mt cht v khi nim "nin kim" (annuities): Mt nin kim l mtlot cc t tr tin mt, c thc hin vo mi k lin nhau. V d, mt khonvay mua xe hi hay mt khon th chp, gi l mt nin kim.Bn nn tham kho thm cc hm sau, c p dng cho nin kim:CUMIPMT(),CUMPRINC(), FV(), FVSCHEDULE(), IPMT(),NPER(), PMT(), PPMT(), PV(),

RATE(). Trong cc hm v nin kim k trn, tin mt c chi tr th hin bng s m, tin

mt thu nhn c th hin bng s dng. V d, vic gi $1,000 vo ngn hngs th hin bng i s -1000 nu bn l ngi gi tin, v th hin bng s 1000nu bn l ngn hng.

Mt i s trong cc hm ti chnh thng ph thuc vo nhiu i s khc. Nurate khc 0 th:

Nu rate bng 0 th:

V d:

Bn mun c mt s tin tit kim l $3,000,000 sau 10 nm, bit rng li sutngn hng l 8% mt nm, vy t by gi bn phi gi vo ngn hng bao nhiutin ?

= PV(8%, 10, 0, 3 000 000,0) = $1,389,580.46

Hm PMT()

Tnh s tin c nh v phi tr nh k i vi mt khon vay c li sut khng i.Cng c th dng hm ny tnh s tin cn u t nh k (gi tit kim, chi bohim..) cui cng s c mt khon tin no .

C php: = PMT(rate, nper,pv, fv, type)Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut cho12.V d, nu bn kim c mt khon vay vi li sut 10% mi nm, tr li hng thng, thli sut hng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%, hay0.0083 vo cng thc lm gi tr cho rate.
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Pv : Gi tr hin ti (hin gi), hoc l tng gi tr tng ng vi mt chui cc khonphi tr trong tng lai; cng c th xem nh s vn ban u (xem thm hm PV)

Fv : Gi tr tng li. Vi mt khon vay, th n l s tin n gc cn li sau ln tr li saucng; nu l mt khon u t, th n l s tin s c c khi o hn. Nu b quafv, trmc nh cafv s l zero (0) (xem thm hmFV)

Type : Hnh thc chi tr:= 0 : Chi tr vo cui mi k (mc nh)= 1 : Chi tr vo u mi k tip theo

Lu : Rate vNperphi s dng n v tnh ton nht qun vi nhau. V d: Vi khon

vay trong 4 nm, li sut hng nm l 10%, nu chi tr hng thng th dng 10%/12cho rate v 4*12 cho nper; cn nu chi tr hng nm th dng 10% cho rate v 4cho nper.

Kt qu (s tin) do hm PMT() tr v bao gm tin gc v tin li, nhng khngbao gm thu v nhng khon l ph khc (nu c).Nu mun ch tnh s tin gc phi tr, ta dng hm PPMT(), cn nu mun chtnh s tin li phi tr, dng lm IPMT().

V d:

Bn mua tr gp mt cn h vi gi $1,000,000,000, tr gp trong 30 nm, vi lisut khng i l 8% mt nm trong sut thi gian ny, vy mi thng bn phi trcho ngi bn bao nhiu tin sau 30 nm th cn h thuc v quyn s huca bn ?

= PMT(8%/12, 30*12, 1000000000) = $7,337,645/74

cng thc trn, i sfv = 0, l do sau khi thanh ton xong khon tin cui cng, thbn khng cn n na.Nhng ng li, v nhm mt t, ta s thy mua tr gp.. thnh mua mc gp hn 2 ln !Khng tin bn th ly p s nhn vi 12 thng nhn vi 30 xem..

Bn mun c mt s tin tit kim l $50,000,000 sau 10 nm, bit rng li sut(khng i) ca ngn hng l 12% mt nm, vy t by gi, hng thng bn phigi vo ngn hng bao nhiu tin ?
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= PMT(12%/12, 10*12, 0, 50000000) = $217,354.74

cng thc trn, i spv = 0, l do ngay t u, bn khng c ng no trong ngn hngc.

Hm IPMT()

Tnh s tin li phi tr ti mt k hn no i vi mt khon vay c li sut khng iv thanh ton theo nh k vi cc khon thanh ton bng nhau mi k.

C php: = IPMT(rate,per, nper,pv, fv, type)Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut cho12.

V d, nu bn kim c mt khon vay vi li sut 10% mi nm, tr li hng thng, thli sut hng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%, hay0.0083 vo cng thc lm gi tr cho rate.

Per: S th t ca k cn tnh li.Perphi l mt con s t 1 n nperv phi c cngn v tnh nht qun vi nper.





Lu :

Rate vNperphi s dng n v tnh ton nht qun vi nhau. V d: Vi khonvay trong 4 nm, li sut hng nm l 10%, nu chi tr hng thng th dng 10%/12cho rate v 4*12 cho nper; cn nu chi tr hng nm th dng 10% cho rate v 4cho nper.
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Kt qu (s tin) do hm PMT() tr v bao gm tin gc v tin li. Nu mun chtnh s tin gc phi tr, ta dng hm PPMT(), cn nu mun ch tnh s tin liphi tr, dng lm IPMT().

V d: C mt khon vay nh sau: S tin vay l $200,000, vay trong 8 nm vi li sut

khng i l 10% mt nm, tr li nh k theo tng thng. Cho bit s tin li phithanh ton trong thng u tin? V s tin li phi thanh ton trong nm cui cng?

S tin li phi thanh ton trong thng u tin = s tin li phi thanh ton trong k th 1:= IPMT(10%/12, 1, 8*12, 200000) = $1,666.67S tin li phi thanh ton trong nm cui cng:= IPMT(10%, 8, 8, 200000) = $3,408.07

Hm PPMT()

Tnh s tin n gc phi tr ti mt k hn no i vi mt khon vay c li sut khngi v thanh ton theo nh k vi cc khon thanh ton bng nhau mi k.

C php: = PPMT(rate,per, nper,pv, fv, type)Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut cho

12.V d, nu bn kim c mt khon vay vi li sut 10% mi nm, tr li hng thng, thli sut hng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%, hay0.0083 vo cng thc lm gi tr cho rate.




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Lu : Rate vNperphi s dng n v tnh ton nht qun vi nhau. V d: Vi khon

vay trong 4 nm, li sut hng nm l 10%, nu chi tr hng thng th dng 10%/12cho rate v 4*12 cho nper; cn nu chi tr hng nm th dng 10% cho rate v 4cho nper.

Kt qu (s tin) do hm PMT() tr v bao gm tin n gc v tin li. Nu munch tnh s tin n gc phi tr, ta dng hm PPMT(), cn nu mun ch tnh stin li phi tr, dng lm IPMT().

V d:

C mt khon vay nh sau: S tin vay l $200,000, vay trong 8 nm vi li sutkhng i l 10% mt nm, tr li nh k theo tng thng. Cho bit s n gc phithanh ton trong thng u tin ca nm th hai? V s n gc phi thanh tontrong nm cui cng ?

S n gc phi thanh ton trong thng u tin ca nm th hai = s vn phi thanh tontrong k th 13:= PPMT(10%/12, 13, 8*12, 200000) = $1,511.43

S n gc phi thanh ton trong nm cui cng:= PPMT(10%, 8, 8, 200000) = $34,080.73

Test:

Th kim tra li kt qu gia cc hm PMT(), IPMT() v PPMT()

S tin (c n gc ln li) phi thanh ton trong tng nm vi khon vay v d trn yl:= PMT(10%, 8, 200000) = $37,488,80S tin n gc phi thanh ton trong nm cui cng vi khon vay v d trn y l:

= PPMT(10%, 8, 200000) = $34,080.73S tin li phi thanh ton trong nm cui cng vi khon vay v d trn y l (xem vd hm IPMT):= IPMT(10%, 8, 200000) = $3,408.07R rng l:S tin n gc phi thanh ton trong nm cui cng ($34,080.73) + S tin li phi thanhton trong nm cui cng ($3,408.07)= S tin (c n gc ln li) phi thanh ton trong tng nm ($37,488,80)
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Hm RATE()

Tnh li sut ca mi k trong mt nin kim (annuity), hay l tnh li sut ca mi k camt khon vay.RATE() c tnh bi php lp v c th c mt hay nhiu kt qu. Nu cc kt qu caRATE() khng th hi t vo trong 0.0000001 sau 20 ln lp, RATE() s tr v gi tr li#VALUE!

C php: = RATE(nper,pmt,pv, fv, type, guess)Nper: Tng s k phi tr li (tnh theo nm). Nu s k tr li l hng thng, bn phinhn n vi 12.V d, bn mua mt ci xe vi khon tr gp 4 nm v phi tr li hng thng, th s k tr

li s l 4*12 = 48 k; bn c th nhp 48 vo cng thc lm gi tr cho nper.Pmt: S tin phi tr trong mi k. S tin ny s khng thay i trong sut nm. Pmtbaogm c tin gc v tin li (khng bao gm l ph v thu). V d, s tin phi tr hngthng l $10,000 cho khon vay mua xe trong 4 nm vi li sut 12% mt nm l $263.33;bn c th nhp -263.33 vo cng thc lm gi tr chopmt.Nu b quapmtth bt buc phi cfv.

Pv : Gi tr hin ti (hin gi), hoc l tng gi tr tng ng vi mt chui cc khonphi tr trong tng lai.

Fv : Gi tr tng li. Vi mt khon vay, th n l s tin n gc cn li sau ln tr li saucng; nu l mt khon u t, th n l s tin s c c khi o hn. Nu b quafv, trmc nh cafv s l zero (v d, sau khi bn thanh ton ht khon vay th s n ca bns bng 0).

Type : Hnh thc tnh li:= 0 : Tnh li vo cui mi k (mc nh)= 1 : Tnh li vo u mi k tip theoGuess : Gi tr ca li sut hng nm (rate), do bn d on. Nu b qua, Excel s mcnh choguess = 10%.

Lu :

Nu RATE() bo li #VALUE! (do khng hi t), hy th vi cc gi tr khc choguess.

Nperv Guessphi s dng n v tnh ton nht qun vi nhau. V d: Vi khonvay trong 4 nm, li sut hng nm l 10%, nu chi tr hng thng th dng 10%/12

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choguess v 4*12 cho nper; cn nu chi tr hng nm th dng 10% choguess v 4cho nper.

C l nn ni mt cht v khi nim "nin kim" (annuities): Mt nin kim l mtlot cc t tr tin mt, c thc hin vo mi k lin nhau. V d, mt khon

vay mua xe hi hay mt khon th chp, gi l mt nin kim.Bn nn tham kho thm cc hm sau, c p dng cho nin kim:CUMIPMT(),CUMPRINC(), FV(), FVSCHEDULE(), IPMT(),NPER(), PMT(), PPMT(), PV(),RATE().

Trong cc hm v nin kim k trn, tin mt c chi tr th hin bng s m, tinmt thu nhn c th hin bng s dng. V d, vic gi $1,000 vo ngn hngs th hin bng i s -1000 nu bn l ngi gi tin, v th hin bng s 1000nu bn l ngn hng.

Mt i s trong cc hm ti chnh thng ph thuc vo nhiu i s khc. Nu

rate khc 0 th:

Nu rate bng 0 th:

V d:

Gi s bn mun vay tr gp $8,000,000 trong 4 nm, nhn vin ngn hng saumt hi tnh ton, phn rng mi thng bn phi tr c gc ln li l $200,000. Vyngn hng tnh li sut hng thng (hoc li sut hng nm) cho bn l bao nhiu?

Li sut hng thng (d on li sut l 10%/nm):= RATE(4*12, -200000, 8000000) = 1%Li sut hng nm (d on li sut l 10%/nm):= RATE(4*12, -200000, 8000000)*12 = 9.24%

Tnh li sut mi nm cho mt khon vay $1,000 trong 2 nm, mi nm phi tr$100, khi o hn phi tr c gc ln li l $1,200 ?

= RATE(2, -100, 1000, -1200) = 19%

Hm NPER()
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Tnh s k hn tr mt khon vay c li sut khng i v thanh ton theo nh k vicc khon thanh ton bng nhau mi k.Cng c th dng hm ny tnh s k hn gi vo cho mt khon u t c li sutkhng i, tnh li theo nh k v s tin gi vo bng nhau mi k (Vd: u t vo vicmua bo him nhn th ca Prudential chng hn)

C php: = NPER(rate,pmt,pv, fv, type)Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut cho12.V d, nu bn c mt khon vay vi li sut 10% mi nm, tr li hng thng, th li suthng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%, hay 0.0083 vocng thc lm gi tr cho rate.

Pmt: S tin phi tr trong mi k. S tin ny s khng thay i trong sut nm. Pmtbaogm c tin gc v tin li (khng bao gm l ph v thu). V d, s tin phi tr hngthng l $10,000 cho khon vay mua xe trong 4 nm vi li sut 12% mt nm l $263.33;

bn c th nhp -263.33 vo cng thc lm gi tr chopmt.Nupmt= 0 th bt buc phi cfv.


Fv : Gi tr tng li. Vi mt khon vay, th n l s tin n gc cn li sau ln tr li saucng; nu l mt khon u t, th n l s tin s c c khi o hn. Nu b quafv, trmc nh cafv s l zero (v d, sau khi bn thanh ton ht khon vay th s n ca bns bng 0).


V d:

C mt cn h bn tr gp theo hnh thc sau: Gi tr ca cn h l $500,000,000,tr trc 30%, s cn li c tr gp $3,000,000 mi thng (bao gm c tin ngc v li), bit li sut l 12% mt nm, vy bn phi tr trong bao nhiu nm thmi xong ?

Ta i tm cc i s cho hm NPER:Gi tr cn h = $500,000,000 =fvTr trc 30% = - $500,000,000*30% =pvS tin tr gp hng thng = - $3,000,000 =pmtLi sut = 12%/nm, do s tin tr gp l hng thng nn phi quy li sut ra thng, tcrate = 12%/12Vy ta c cng thc:= NPER(12%/12, -3000000, -500000000*30%, 500000000) = 58 (thng) hay l 4.82 nm

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Th kim tra li vi hm PMT, ngha l coi nh cha bit mi thng phi tr gp baonhiu tin, nhng bit l phi tr trong 58 thng:= PMT(12%/12, 58, -500000000*30%, 500000000) = $2,982,004p s khng th chnh xc = $3,000,000 v con s 58 (thng) trn l con s lm trn.Nu bn ly p s ca cng thc NPER (cha lm trn) trn lm tham s npercho hm

PMT di, bn s c p s chnh xc l $3,000,000

Hm ISPMT()

Tnh s tin li tr ti mt k no i vi mt khon vay c li sut khng i, saukhi tr s tin gc phi tr cho k .

V d, bn vay mt khon tin $3,000 trong 3 nm vi li sut 10%/nm, mi nm thanh

ton li cng gc mt ln. Sau nm th nht, bn tr bt 1/3 s tin gc, bn ch cn nli $2,000, v ISPMT() s cho bit s tin li tr ca nm th nht trn s tin $2,000ny, l bng $200.V theo nh ngha ny, d thy rng kt qu ca ISPMT() cho k cui cng bao gi cngl 0.

C php: = ISPMT(rate,per, nper,pv)Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut cho12.V d, nu bn kim c mt khon vay vi li sut 10% mi nm, tr li hng thng, thli sut hng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%, hay0.0083 vo cng thc lm gi tr cho rate.




Lu :

Rate vNperphi s dng n v tnh ton nht qun vi nhau. V d: Vi khonvay trong 4 nm, li sut hng nm l 10%, nu chi tr hng thng th dng 10%/12cho rate v 4*12 cho nper; cn nu chi tr hng nm th dng 10% cho rate v 4cho nper.

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V d:

S tin li tr cho vic chi tr hng thng ca thng u tin ca khon vay$8,000,000, vay trong 3 nm vi li sut khng i l 10% mt nm, c tnh

theo cng thc sau:= ISPMT(10%/12, 1, 3*12, 8000000) = - $64,818.82

Hm NPV()

Tnh hin gi rng ca mt khon u t bng cch s dng t l chit khu vi cc khonchi tr (hoc thu nhp) theo nhng k hn u n. Nu cc k hn khng u n, dng

hm XNPV().Hm ny thng c dng nh gi tnh kh thi v mt ti chnh ca mt d n u tv l thuyt cng nh thc tin. Nu kt qu ca NPV() 0 th d n mang tnh kh thi;cn ngc li, nu kt qu ca NPV() < 0 th d n khng mang tnh kh thi.

C php: = NPV(rate, value1, value2, ...)Rate : T sut chit khu trong sut thi gian sng ca khon u t (sut thi gian thchin d n chng hn). T sut ny c th th hin t l lm pht hoc li sut u t lmpht.

Value1, value2, ... : Cc khon chi tr hoc thu nhp trong cc k hn ca khon u t.

C th dng t 1 n 254 gi tr (vi Excel 2003 tr v trc th con s ny ch l 29)- Cc tr value1, value2, ...phi cch u nhau v thi gian v phi xut hin cui mik.

- NPV() s dng th t cc gi tr value1, value2, ... nh l th t lu ng tin mt. Do cn cn thn cc th t chi tr hoc thu nhp lun c nhp ng.

- Nu value1, value2, ... l rng, s c xem nh = 0; nhng gi tr logic, hoc ccchui th hin s liu cng s c s dng vi gi tr ca n; ring cc i s l cc gitr li, hay text, hoc khng th dch thnh s, th s c b qua.

- Nu value1, value2, ... l cc mng hoc tham chiu, th ch c cc gi tr s bn trong ccmng hoc tham chiu mi c s dng tnh ton; cn cc rng, cc gi tr logic, texthoc cc gi tr li u s b b qua.

Lu :

NPV() ch tnh ton vi k bt u vo trc ngy ca lu ng tin mt value1 vkt thc bng lu ng tin mt cui cng trong sanh sch. Vic tnh ton ca

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NPV() da trn c s lu ng tin mt k hn, do , nu lu ng tin mt utin xut hin u k th nht (vn ban u chng hn), th n phi c cngthm vo kt qu ca hm NPV(), ch khng c xem l i s value1.

Nu coi n l s lu ng tin mt trong danh sch cc value, th hm NPV() tnh

ton theo cng thc sau y:

Hm NPV() cng lm vic tng t hm PV(), l hm tnh gi tr hin ti, ch khclPV() cho php cc lu ng tin mt c bt u u k hay cui k cngc, cn NPV() th cc lu ng tin mt lun cui k; v cc lu ng tin mttrong hm PV() th khng thay i trong sut thi gian u t, nhng cc lu ngtin mt trong hm NPV() th c th thay i.

Hm NPV() c lin quan mt thit vi hm IRR(), l hm tnh t sut lu hnh nib, hay t sut hon vn ni b, hoc cn gi l hm tnh li sut ni hm. IRR() lli sut ni hm m NPV() bng 0: NPV(IRR(...), ...) = 0

V d:

Tnh NPV cho mt d n u t c vn ban u l 1 t ng, doanh thu hng nml 0,5 t, chi ph hng nm l 0,2 t, thi gian thc hin l 4 nm, vi li sut chitkhu l 8%/nm ?

Vn ban u 1 t ng c trc khi c doanh thu ca nm th nht, nn s khng tnh vocng thc. V do y l vn b ra, nn n s th hin l s m.Gi tr lu ng tin mt s bng doanh thu tr i chi ph, bng 0,3 t, l mt s dng.Theo bi ny, value1 = value2 = value3 = value4 = 0.3= NPV(8%, 0.3, 0.3, 0.3, 0.3) - 1 = -0.006Do NPV < 0 nn d n theo bi cho ra l khng kh thi.

Tnh NPV cho mt d n u t c vn ban u l $40,000, li sut chit khu l8%/nm, doanh thu trong 5 nm u ln lt l $8,000, $9,200, $10,000, $12,000

v $14,500, n nm th su th l $9,000 ?

Hin gi rng (NPV) ca d n ni trn trong 5 nm u l kh thi v:= NPV(8%, 8000, 9200, 10000, 12000, 14500) - 40000 = 1,922.06 > 0Nhng n nm th su th li mt tnh kh thi v:= NPV(8%, 8000, 9200, 10000, 12000, 14500, -9000) - 40000 = -3,749.47 > 0
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Tnh NPV cho mt d n u t 4 nm c chi ph ban u l $10,000 tnh t ngyhm nay, li sut chit khu l 10%/nm, doanh thu trong 3 nm tip theo ln ltl $3,000, $4,200, v $6,800 ?

Hin gi rng (NPV) ca d n ni trn l kh thi v:= NPV(10%, -10000, 3000, 4200, 6800) = 1,188.44 > 0 y, gi tr ban u $10,000 c xem l chi ph th nht v vic chi tr xy ra vo cuik th nht.

Hm IRR()

Tnh li sut ni hm (hay cn gi l hm tnh t sut lu hnh ni b, hay t sut hon

vn ni b) cho mt chui cc lu ng tin mt c th hin bi cc tr s. Cc lu ngtin mt ny c th khng bng nhau, nhng chng phi xut hin nhng khong thigian bng nhau (hng thng, hng nm chng hn). Li sut thc t l li sut nhn c tmt khon u t gm cc khon chi tr (tr m) v cc khon thu nhp (tr dng) xuthin nhng k n nh.

Li sut ni hm IRR (hay t sut hon vn ni b) l mc li sut m nu dng n lmsut chit khu tnh chuyn cc khon thu chi ca d n v cng mt bng thi gianhin ti th tng thu s cn bng vi tng chi, tc l NPV = 0. Nu IRR > li sut chitkhu (xem hm NPV) th coi nh d n kh thi, cn ngc li th khng.

C php: = IRR(values, guess)Values : L mt mng hoc cc tham chiu n cc c cha s liu cn cho vic tnhton li sut thc t.- Values phi cha t nht 1 gi tr m v 1 gi tr dng.

- IRR() s dng th t cc gi tr ca values nh l th t lu ng tin mt. Do cncn thn cc th t chi tr hoc thu nhp lun c nhp ng.

- IRR() ch tnh ton cc gi tr s bn trong cc mng hoc tham chiu ca values; cn cc rng, cc gi tr logic, text hoc cc gi tr li u s b b qua.Guess : Mt con s % c lng gn vi kt qu ca IRR(). Nu b qua, th mc nhguess = 10%.- Excel dng chc nng lp trong php tnh IRR. Bt u viguess, IRR lp cho ti khi ktqu chnh xc trong khong 0.00001%. Nu IRR khng th a ra kt qu sau 20 ln lp,IRR s tr v gi tr li #NUM!

- Trong trng hp IRR tr v gi tr li #NUM!, hoc nu kt qu khng xp x gi trmong i, hy th li vi mt gi trguess khc.

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Lu :

IRR() c lin quan mt thit vi hmNPV(), l hm tnh hin gi rng ca mtkhon u t. T sut do IRR tr v chnh l li sut rate sao cho NPV = 0.

V d:

Mt d n u t c chi ph tnh n thi im d n bt u i vo hot ng snxut l 100 triu USD, doanh thu hng nm ca d n l 50 triu USD. Chi phhng nm l 20 triu USD, i ca d n l 5 nm. Hy xc nh t sut hon vnni b bit li sut vay di hn l 12%/nm.

= IRR({-100000000, 30000000, 30000000, 30000000, 30000000, 30000000}) = 15%Do 15% > 12% nn d n mang tnh kh thi.

Mt d n u t c chi ph tnh n thi im d n bt u i vo hot ng snxut l 70 triu USD, li thc trong nm th nht l 12 triu USD, trong nm thhai l 15 triu USD, trong nm th ba l 18 triu USD, trong nm th t l 21 triuUSD v trong nm th nm l 26 triu USD. Tnh IRR ca d n ny sau 2 nm,sau 4 nm, sau 5 nm ?

IRR sau 2 nm:= IRR({-70000000, 12000000, 15000000}, -10%) = -44%(nu khng cho guess = -10%, IRR s tr v li #NUM!)

IRR sau 4 nm:= IRR({-70000000, 12000000, 15000000, 18000000, 21000000}) = -2%IRR sau 5 nm:IRR({-70000000, 12000000, 15000000, 18000000, 21000000, 26000000}) = 9%Khng cn bit li sut cho vay di hn thc hin d n, ta cng c th thy rng d nny t nht phi sau 5 nm mi mang tnh kh thi.

Hm DB()Tnh khu hao cho mt ti sn s dng phng php s d gim dn theo mt mc c nh(fixed-declining balance method) trong mt khong thi gian xc nh.

C php: = DB(cost, salvage, life,period, month)Cost: Gi tr ban u ca ti sn

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Period: K mun tnh khu hao.Periodphi s dng cng mt n v tnh ton viLife.

Month : S thng trong nm u tin (nu b qua, mc nh l 12)

Lu :

Phng php s d gim dn theo mt mc c nh (fixed-declining balancemethod) s tnh khu hao theo mt t sut c nh. DB() dng cng thc sau y tnh khu hao trong mt k:

DB = (cost tng khu hao cc k trc) * rateTrong : rate = 1 ((salvage / cost) ^ (1 / life)), c lm trn ti 3 s l thp phn.

Khu hao k u v k cui l nhng trng hp c bit:

Vi k u, DB() s dng cng thc = cost* rate * month / 12

Vi k cui, DB() s dng cng thc = (cost tng khu hao cc k trc) * rate * (12 month) / 12

V d:

Tnh s tin khu hao trong tt c cc k ca mt ti sn c gi tr khi mua vongy 1/6/2008 l $1,000,000, gi tr thu hi c ca sn phm khi ht hn s dng6 nm l $100,000 ?

V mua vo thng 6, nn nm u tin ch tnh khu hao cho 7 thng, 5 thng cn li s tnhvo nm th 7.S tin khu hao trong cc nm nh sau:

Nm u tin: = DB(1000000, 100000, 6, 1, 7) = $186,083.33

Nm th hai: = DB(1000000, 100000, 6, 2, 7) = $259,639.42

Nm th ba: = DB(1000000, 100000, 6, 3, 7) = $176,814.44

Nm th t: = DB(1000000, 100000, 6, 4, 7) = $120,410.64

Nm th nm: = DB(1000000, 100000, 5, 7) = $81,999.64

Nm th su: = DB(1000000, 100000, 6, 7) = $55,841.76

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Mt d n u t c s vn vay ban u l $120,000 (USD) vi li sut hng nml 10%, c doanh thu t nm th nht n nm th 5 ln lt l: $39,000, $30,000,$21,000, $37,000 v $46,000. Bit li sut hng nm thu c vi khon li nhunti u t l 12%, tnh MIRR ca d n sau 3 nm, sau 5 nm ?

MIRR sau 3 nm: = MIRR({-120000, 39000, 30000, 21000}, 10%, 12%) = -5%MIRR sau 5 nm: = MIRR({-120000, 39000, 30000, 21000, 37000, 46000}, 10%, 12%) =13%

Hm VDB()

Tnh khu hao cho mt ti sn s dng trong nhiu k bng phng php s d gim dnkp (double-declining balance method), hay bng phng php no khc c ch nh.

C php: = VDB(cost, salvage, life, start_period, end_period, factor, no_switch)Cost: Gi tr ban u ca ti sn


Life : S k tnh khu hao (hay cn gi l hn s dng ca ti sn).

Start_period: K u tin mun tnh khu hao. Start_periodphi s dng cng mt n

v tnh ton viLife.End_period: K cui cng mun tnh khu hao.End_periodphi s dng cng mt nv tnh ton viLife.

Factor: T l gim dn s d (nu b qua, mc nh l 2, tc s dng phng php sd gim dn kp). bit thm v phng php s d gim dn kp, xem hm DDB().

No_switch : Mt gi tr logic cho bit c chuyn qua phng php tnh khu hao theong thng (straight-line depreciation method) khng, khi khu hao ln hn gimdn s d. Mc nh lFALSE.= TRUE: Excel s khng s dng phng php tnh khu hao theo ng thng, ngay ckhi khu hao ln hn gim dn s d.= FALSE: Khi khu hao ln hn gim dn s d, Excel s t ng chuyn sang sdng phng php tnh khu hao theo ng thng.

Lu :

Tt c cc tham s (ngoi tr no_switch) phi l nhng s dng.

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V d:

Vi mt ti sn c gi tr khi mua vo l $2,400, gi tr thu hi c ca sn phmkhi ht hn s dng l $300, hn s dng l 10 nm, v c s dng trong nhiu

k, ta c nhng cc tnh khu hao theo tng khong thi gian nh sau:Khu hao cho ngy u tin, dng phng php s d gim dn kp:= VDB(2400, 300, 10*365, 0, 1) = $1.32Khu hao thng u tin, dng phng php s d gim dn kp:= VDB(2400, 300, 10*12, 0, 1) = $40Khu hao nm u tin, dng phng php s d gim dn kp:= VDB(2400, 300, 10, 0, 1) = $480Khu hao gia thng th 6 v thng th 18, dng phng php s d gim dn kp:= VDB(2400, 300, 10*12, 6, 18) = $396.31Khu hao gia thng th 6 v thng th 18, dngfactor= 1.5 thay cho phng php s d

gim dn kp:= VDB(2400, 300, 10*12, 6, 18, 1.5) = $311.81

Qua v d trn ta thy, hm VDB() ch hn hm DDB() ch VBD() tnh ckhu hao t mt k no n mt k no (xem li cc v d ca hm DDB).Cn nu tnh khu hao ti mt k (thng th nht, nm th hai, v.v...) th VBD()cho ra kt qu tng t DDB().
http://www.giaiphapexcel.com/forum/showpost.php?p=57831&postcount=21http://www.giaiphapexcel.com/forum/showpost.php?p=57831&postcount=21http://www.giaiphapexcel.com/forum/showpost.php?p=57831&postcount=21

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