Évaluations - 2, GPA: 3.5
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E-65 A Other DAYS Mode Calculations Note • For Example 2 and Example 3, use the setup screen to change the “Date Mode” setting to “365”. •Calculation results “d1” and “d2” are not stored in Answer Memory. Example 2: To calculate date that falls a specific number of days (Dys) from a starting date (d1) 1. In step 1 of the basic procedure (Example 1), input 173 for Dys and do not input anything for d2. 2. In step 2, select “d2”. Example 3: To calculate the date that falls a specific number of days (Dys) before an ending date (d2) 1. In step 1 of the basic procedure (Example 1), input 173 for Dys and do not input anything for d1. 2. In step 2, select “d1”. A DAYS Mode Financial Calculation Variables (VARS) •Variables d1, d2, and Dys are used in the DAYS Mode. • The values of DAYS Mode variables are retained even if you change to another mode. Note, however, that DAYS Mode variables are also used by other modes, so performing an input or calculation operation may change the values assigned to them. • Though DAYS Mode variables are financial calculation variables, variable “Dys” can be recalled in the COMP Mode. k Depreciation Mode (FC-200V only) • The Depreciation (DEPR) Mode lets you use any of the four methods for depreciation. SL :Straight-Line Method FP :Fixed Percentage Method SYD : Sum-of-the-Year’s Digits Method DB : Declining Balance Method E-66 A Entering the DEPR Mode •Press d to enter the DEPR Mode. Value Input Screen A Setting Values No. Display Name Values Used in Examples 1 n Useful Life 6 2 I*1 Depreciation Ratio 25% Factor 200 3 PV Original Cost (Basis) $150,000 4 FV Residual Book Value $0 5 j Year for Calculation of Depreciation Cost Year 3 6 YR1 Number of Months in the First Year of Depreciation 2 *1 Depreciation ratio in the case of the fixed percent (FP) method, depreciation factor in the case of the declining balance (DB) method. Specifying 200 for the depreciation factor while declining balance (DB) depreciation is being calculated causes depreciation to be calculated using the double declining balance (DDB) method. A Basic DEPR Mode Procedure Example 1: To calculate depreciation using Straight-Line depreciation 1. Input the values for 1, 2, 3, 4, 5, and 6 from the Setting Values table above. • For this example, use fc to select 1 “n”, input 6, and then press E. E-67 • Use fc to select 2 “I”, input 25, and then press E. Note that you need to input 2 “I” only when you are using the fixed percent (FP) or declining balance (DB) method. •Use fc to select 3 “PV”, input 150000, and then press E. •Use fc to select 4 “FV”, input 0, and then press E. •Use fc to select 5 “ j ”, input 3, and then press E. •Use fc to select 6 “YR1”, input 2, and then press E. 2. Select the value you want to calculate. • For this example, use fc to select “SL:Solve”. 3. Press l to perform the calculation. •Pressing the E key returns to the value input screen. A Other DEPR Mode Calculations Example 2: To use the fixed percent method with a depreciation ratio is 25% •In step 2 of the basic procedure (Example 1), select “FP: Solve”. Example 3: To use the sum-of-the-year’s digits method • In step 2 of basic procedure (Example 1), select “SYD:Solve”. Example 4: To use the double declining balance method 1. In step 1 of the basic procedure (Example 1), input 200 for “I”. 2. In step 2, select “DB:Solve”. E-68 A DEPR Mode Financial Calculation Variables (VARS) •Variables n, I, PV, and FV are used in the DEPR Mode. • The values of DEPR Mode variables are retained even if you change to another mode. Note, however, that DEPR Mode variables are also used by other modes, so performing an input or calculation operation may change the values assigned to them. • Though DEPR Mode variables are financial calculation variables, they are also used by arithmetic and function operations in the COMP Mode. A Calculation Formulas Depreciation for an item acquired part way through a year can be calculated by month. u Straight-Line Method The straight-line method calculates depreciation for a given period. (PV–FV ) YR1 SL1 = u n 12 (PV–FV ) SLj = n (PV–FV ) 12– YR1 SLn+1 = u n 12 (YR1G12) SL j : depreciation charge for the jth year n :useful life PV :original cost (basis) FV :residual book value j :year for calculation of depreciation cost YR1: number of months in the first year of depreciation E-69 u Fixed Percentage Method Fixed percentage method can be used to calculate depreciation for a given period, or to calculate the depreciation rate. I% YR1 FP1 = PV .. 100 12 I% FPj = (RDVj–1 + FV ) . 100 FPn+1 = RDVn (YR1G12) RDV1 = PV – FV – FP1 RDVj = RDVj–1 – FPj RDVn+1 = 0 (YR1G12) FP j : depreciation charge for the jth year RDVj :remaining depreciable value at the end of jth year I% : depreciation ratio u Sum-of-the-Year’s Digits Method The sum-of-the-year’s-digits method calculates depreciation for a given period. n (n+1) Z = 2 YR1 n' = n – 12 (Intg (n' ) +1) (Intg (n' )+2 . Frac(n' )) Z' = 2 n YR1 SYD1 = . (PV – FV ) Z 12 n'– j+2 SYDj = ( )(PV ...
Ce manuel est également adapté pour les modèles :Calculatrices - FC-100V (1.38 mb)