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- <html><head><title>财务类第一部分</title><meta name="filename" content="text/scalc/01/04060103"/><meta name="language" content="zh-CN"/><help:css-file-link xmlns:help="http://openoffice.org/2000/help"/><!--The CSS style header method for setting styles--><style type="text/css">
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- <p class="Head1"><help:key-word value="财务函数" tag="kw66877_18" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="财务类第一部分" tag="kw66877_1" xmlns:help="http://openoffice.org/2000/help"/>财务类第一部分<help:key-word value="函数自动助理; 财务" tag="kw66877_27" xmlns:help="http://openoffice.org/2000/help"/></p>
- <p class="Paragraph"><help:to-be-embedded Eid="finanztext" xmlns:help="http://openoffice.org/2000/help">在此您能够查看 <help:productname>%PRODUCTNAME</help:productname> Calc 提供的财务函数。</help:to-be-embedded> 它们是:</p>
- <p class="Paragraph"><help:link Id="66877" Eid="amordegrc" xmlns:help="http://openoffice.org/2000/help">AMORDEGRC</help:link>,<help:link Id="66877" Eid="amorlinc" xmlns:help="http://openoffice.org/2000/help">AMORLINC</help:link>,<help:link Id="66877" Eid="accrint" xmlns:help="http://openoffice.org/2000/help">ACCRINT</help:link>,<help:link Id="66877" Eid="accrintm" xmlns:help="http://openoffice.org/2000/help">ACCRINTM</help:link>,<help:link Id="66877" Eid="received" xmlns:help="http://openoffice.org/2000/help">RECEIVED</help:link>,<help:link Id="66877" Eid="bw" xmlns:help="http://openoffice.org/2000/help">PV</help:link>,<help:link Id="66877" Eid="dia" xmlns:help="http://openoffice.org/2000/help">SYD</help:link>,<help:link Id="66877" Eid="disc" xmlns:help="http://openoffice.org/2000/help">DISC</help:link>,<help:link Id="66877" Eid="duration" xmlns:help="http://openoffice.org/2000/help">DURATION_ADD</help:link>,<help:link Id="66877" Eid="effektiv" xmlns:help="http://openoffice.org/2000/help">EFFECTIVE</help:link>,<help:link Id="66877" Eid="effect_add" xmlns:help="http://openoffice.org/2000/help">EFFECT_ADD</help:link>,<help:link Id="66877" Eid="gda" xmlns:help="http://openoffice.org/2000/help">DDB</help:link>,<help:link Id="66877" Eid="gda2" xmlns:help="http://openoffice.org/2000/help">DB</help:link>,<help:link Id="66877" Eid="ikv" xmlns:help="http://openoffice.org/2000/help">IRR</help:link>,<help:link Id="66877" Eid="ispmt" xmlns:help="http://openoffice.org/2000/help">ISPMT</help:link>。</p>
- <p class="Paragraph"><help:link Id="68336" xmlns:help="http://openoffice.org/2000/help">财务函数 第二部分</help:link></p>
- <p class="Paragraph"><help:link Id="68335" xmlns:help="http://openoffice.org/2000/help">财务函数 第三部分</help:link></p>
- <p class="Paragraph"/>
- <help:popup Id="66774" Eid="eikafi" xmlns:help="http://openoffice.org/2000/help"><help:embedded Id="66778" Eid="wie"/></help:popup>
- <p class="Head2"><a name="amordegrc"/><help:key-word value="AMORDEGRC" tag="kw66877_17" xmlns:help="http://openoffice.org/2000/help"/>AMORDEGRC</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">计算一个会计期限内递减分摊的折旧金额。与AMORLINC不同的是,这里使用与使用期有关的折旧系数。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">AMORDEGRC(cost;date_purchased;first_period;salvage;period;rate;basis)</p>
- <p class="Paragraph">cost:买入成本。</p>
- <p class="Paragraph">date_purchased:买入日期。</p>
- <p class="Paragraph">first_period:第一个会计期限的结束日期。</p>
- <p class="Paragraph">salvage:资产使用期末的剩余价值。</p>
- <p class="Paragraph">period:作为参考的会计期限。</p>
- <p class="Paragraph">rate:折旧率。</p>
- <help:embedded Id="66874" Eid="basis" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Head2"><a name="amorlinc"/><help:key-word value="AMORLINC" tag="kw66877_16" xmlns:help="http://openoffice.org/2000/help"/>AMORLINC</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">计算一个会计期限线性减分摊的折旧金额。如果资产在会计期限中买入,则要考虑部分折旧金额。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">AMORLINC(cost;date_purchased;first_period;salvage;period;rate;basis)</p>
- <p class="Paragraph">cost:买入成本。</p>
- <p class="Paragraph">date_purchased:买入日期。</p>
- <p class="Paragraph">first_period:第一个会计期限的结束日期。</p>
- <p class="Paragraph">salvage:资产使用期末的剩余价值。</p>
- <p class="Paragraph">period:作为参考的会计期限。</p>
- <p class="Paragraph">rate:折旧率。</p>
- <help:embedded Id="66874" Eid="basis" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Head2"><a name="accrint"/><help:key-word value="ACCRINT" tag="kw66877_15" xmlns:help="http://openoffice.org/2000/help"/>ACCRINT</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">计算按某一周期支付的有价证券的累积利息(<help:key-word value="单股利息" tag="kw66877_14" xmlns:help="http://openoffice.org/2000/help"/>单股利息)。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">ACCRINT(issue;first_interest;settlement;rate; par;frequency;basis)</p>
- <p class="Paragraph">issue:有价证券的发行日期。</p>
- <p class="Paragraph">first_interest:有价证券的起息日。</p>
- <p class="Paragraph">settlement:计算到该日为止累积利息的日期。</p>
- <p class="Paragraph">rate:年息票利率(息票利率)。, rate: 年息票利率 (息票利率)。, coupon:年息票利率(息票利率)。, coupon:年息票利率(息票利率)。</p>
- <p class="Paragraph">par:有价证券的额面价格。</p>
- <p class="Paragraph">frequency:每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1, 2 或 4)。, frequency: 每年支付利息的次数(1, 2 或 4)。, frequency: 每年支付利息的次数 (1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency:每年支付利息的次数(1,2或4)。</p>
- <help:embedded Id="66874" Eid="basis" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Head3">示例</p>
- <p class="Paragraph">一有价证券于28.2.2001发行。首次支付利息的日期定在31.8.2001。结算日期为1.5.2001。年息票利率为0.1或10%,额面价格为1000货币单位。利息每半年支付一次(年付息的次数为2)。年天数的基数采用美国方法计算(0)累积利息为多少?</p>
- <p class="Paragraph">=ACCRINT("28.2.2001"; "31.8.2001"; "1.5.2001"; 0,1; 1000; 2; 0)结果为16.94444。</p>
- <p class="Head2"><a name="accrintm"/><help:key-word value="ACCRINTM" tag="kw66877_13" xmlns:help="http://openoffice.org/2000/help"/>ACCRINTM</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">计算在结算日期一次性支付的有价证券累积利息(单股利息)。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">ACCRINTM(issue;settlement;rate;par;basis)</p>
- <p class="Paragraph">issue:有价证券的发行日。</p>
- <p class="Paragraph">settlement:计息日期。</p>
- <p class="Paragraph">rate:年息票利率(息票利率)。, rate: 年息票利率 (息票利率)。, coupon:年息票利率(息票利率)。, coupon:年息票利率(息票利率)。</p>
- <p class="Paragraph">par:有价证券的额面价格。</p>
- <help:embedded Id="66874" Eid="basis" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Head3">示例</p>
- <p class="Paragraph">一有价证券于1.4.2001发行。计息日期定于15.6.2001。年息票利率为0.1或10%,额面价格为1000货币单位。使用的年天数的基数精确到日(3)。累积的利息为多少?</p>
- <p class="Paragraph">=ACCRINTM("1.4.2001"; "15.6.2001"; 0,1; 1000; 3)结果为20.54795。</p>
- <p class="Head2"><a name="received"/><help:key-word value="RECEIVED" tag="kw66877_12" xmlns:help="http://openoffice.org/2000/help"/>RECEIVED</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">计算一次性付息的有价证券在一特定时间的总金额。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">RECEIVED(settlement;maturity;investment; discount;basis)</p>
- <p class="Paragraph">settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。</p>
- <p class="Paragraph">maturity:该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。</p>
- <p class="Paragraph">investment:买入量。</p>
- <p class="Paragraph">discount:买入有价证券时的贴现率百分比。</p>
- <help:embedded Id="66874" Eid="basis" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Head3">示例</p>
- <p class="Paragraph">成交日:1999年2月15日,计息日期:1999年5月15日,投资额:1000货币单位,贴现率:百分之5.75,基数:精确到日/360=2。</p>
- <p class="Paragraph">计息日期的总支付金额计算如下:</p>
- <p class="Paragraph">=RECEIVED("15.2.99";"15.5.99";1000; 0.0575;2) 结果为1014.420266。</p>
- <p class="Head2"><help:help-id value="HID_FUNC_BW" xmlns:help="http://openoffice.org/2000/help"/><a name="bw"/><help:key-word value="计算现金值" tag="kw66877_26" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="PV" tag="kw66877_11" xmlns:help="http://openoffice.org/2000/help"/>PV</p>
- <p class="Paragraph"><help:help-text value="visible" xmlns:help="http://openoffice.org/2000/help">计算的是一项投资的现金值。</help:help-text></p>
- <p class="Paragraph">借助这个函数您能够计算为了在各个周期内(周期总数确定)获得预定的分期支付金额(年金),目前必须投资的金额数值。在此您既可以指定在完成最后一次支付后还剩余的应支付金额数,又可以指定支付是在周期开始还是周期结束时到期。</p>
- <p class="Paragraph">您既可以往参数栏内键入数字或表达式,又可以键入引用。例如:假设年利率为8%,且支付按月进行,那么请您在<span class="T1">rate</span>栏内键入 8%/12 。这样,<help:productname xmlns:help="http://openoffice.org/2000/help">%PRODUCTNAME</help:productname> Calc 便会自动计算出利率值。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">PV(rate; NPER; PMT; fv; type)</p>
- <p class="Paragraph">借助<span class="T1">rate</span>参数您可以指定每个周期的利率。</p>
- <p class="Paragraph"><span class="T1">NPER</span> 指定的是总周期数(支付周期数)。</p>
- <p class="Paragraph"><span class="T1">PMT</span> 指定的是在每个周期应支付的固定金额。</p>
- <p class="Paragraph"><span class="T1">fv</span> (可选择的)指定的是未来值,即完成最后一次支付后剩余的金额。</p>
- <p class="Paragraph">借助参数 <span class="T1">type</span> (可选择的)您可以指定到期类型。type = 1 在周期开始时到期,type = 0(默认设定)在周期结束时到期。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">假设每月分期支付额为¥500且年利率设定为8%,那么这项投资的现金值是多少呢?支付周期设定为48个月且完成最后一次支付后的剩余金额应为¥20000。</p>
- <p class="Paragraph">PV(8%/12;48;500;20000) = ¥-35,019.37。也就是说,要想在48个月期间每月获得¥500且在完成最后一次支付后的剩余金额为¥20,000,那么您目前必须投资¥35,019.37。通过一个对比计算:48*¥500 + ¥20,000 = ¥44,000,您可以见到计算结果(¥44,000)与投资金额(¥35,019.37)的差额是您获得的利息。</p>
- <p class="Paragraph">如果您嫌往公式内键入数据太麻烦,则可借助绝对引用来输入参数数据。相关的示例请参阅资产折旧计算。</p>
- <help:embedded Id="65630" Eid="siehe" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph"><help:link Id="68336" Eid="kapz" xmlns:help="http://openoffice.org/2000/help">PPMT</help:link>, <help:link Id="68336" Eid="rmz" xmlns:help="http://openoffice.org/2000/help">PMT</help:link>, <help:link Id="68335" Eid="zins" xmlns:help="http://openoffice.org/2000/help">RATE</help:link>, <help:link Id="68335" Eid="zinsz" xmlns:help="http://openoffice.org/2000/help">IPMT</help:link>, <help:link Id="68335" Eid="zw" xmlns:help="http://openoffice.org/2000/help">FV</help:link>, <help:link Id="68335" Eid="zzr" xmlns:help="http://openoffice.org/2000/help">NPER</help:link>。</p>
- <p class="Head2"><help:help-id value="HID_FUNC_DIA" xmlns:help="http://openoffice.org/2000/help"/><a name="dia"/><help:key-word value="计算数字(算术递减)型资产折旧金额" tag="kw66877_25" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="SYD" tag="kw66877_10" xmlns:help="http://openoffice.org/2000/help"/>SYD</p>
- <p class="Paragraph"><help:help-text value="visible" xmlns:help="http://openoffice.org/2000/help">计算的是数字(算术递减)型资产折旧金额。</help:help-text></p>
- <p class="Paragraph">借助这个函数功能您能够计算一项资产在指定周期内的折旧额。采用数字型折旧方法时在每个周期内折旧金额的递减值是恒定的。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">SYD(cost;salvage;life;period)</p>
- <p class="Paragraph"><span class="T1">cost</span> 指的是资产的购入价。</p>
- <p class="Paragraph"><span class="T1">salvage</span> 指的是折旧期限终止时资产的剩余价值。</p>
- <p class="Paragraph"><span class="T1">life</span> 指的是资产的使用寿命,即资产的折旧期限。</p>
- <p class="Paragraph">借助参数 <span class="T1">period</span> 可以设定要计算其折旧金额的周期数。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">一台录象设备的购买价为¥50,000,希望以一年为一个周期在五年使用期限内进行折旧计算。折旧期限终止时资产的剩余价值应为¥10,000。要计算的是第一年的资产折旧金额。</p>
- <p class="Paragraph">SYD(50000;10000;5;1) = ¥13,333.33。也就是说,第一年的折旧金额为¥13,333.33。</p>
- <p class="Paragraph">建议您制作一个资产折旧表,以便能够清楚地了解各个周期的折旧金额。如果您在此并排列出 <help:productname xmlns:help="http://openoffice.org/2000/help">%PRODUCTNAME</help:productname> Calc 中不同的资产折旧公式,便可针对示例情况找出资产折旧的最佳方法。请如下制作表格:</p>
- <table border="1" bordercolor="#000000" cellpadding="2" cellspacing="0" page-break-inside="page-break-inside:avoid"><tr class=""><th class="Tabelle1A1" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph"/>
- </span></th><th class="Tabelle1A1" style="text-align:left;"><span class="Tabelle1B">
- <p class="P2">A</p>
- </span></th><th class="Tabelle1A1" style="text-align:left;"><span class="Tabelle1C">
- <p class="P2">B</p>
- </span></th><th class="Tabelle1A1" style="text-align:left;"><span class="Tabelle1C">
- <p class="P2">C</p>
- </span></th><th class="Tabelle1A1" style="text-align:left;"><span class="Tabelle1C">
- <p class="P2">D</p>
- </span></th><th class="Tabelle1F1" style="text-align:left;"><span class="Tabelle1F">
- <p class="P2">E</p>
- </span></th></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">1</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph">购买价</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">剩余价值</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">使用期</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">周期</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">折旧金额 SYD</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">2</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph">¥50,000.00</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">¥10,000.00</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">5</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">1</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">¥13,333.33</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">3</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">2</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">¥10,666.67</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">4</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">3</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">¥8,000.00</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">5</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
-
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">4</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">¥5,333.33</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">6</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">5</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">¥2,666.67</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">7</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">6</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">¥0.00</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">8</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">7</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">-</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">9</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">8</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">-</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">10</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">9</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">-</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">11</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">10</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">-</p>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">12</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph"/>
- </span></td></tr><tr class=""><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1A">
- <p class="Paragraph">13</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1B">
- <p class="Paragraph">>0</p>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph"/>
- </span></td><td class="Tabelle1A2" style="text-align:left;"><span class="Tabelle1C">
- <p class="Paragraph">总计</p>
- </span></td><td class="Tabelle1F2" style="text-align:left;"><span class="Tabelle1F">
- <p class="Paragraph">¥40,000.00</p>
- </span></td></tr></table>
- <p class="Paragraph">单元格E2处的公式为:</p>
- <p class="Paragraph">=SYD($A$2;$B$2;$C$2;D2)</p>
- <p class="Paragraph">将单元格 E2 内的公式复制到列 E 中单元格 E3 至 E11 位置(标记单元格 E2 后,鼠标往下拖拉单元格右下角的矩形)。</p>
- <p class="Paragraph">在单元格E13处的公式是用来核对折旧金额总计的。它采用的是函数SUMIF,因为单元格E8至E11之间的负值不予考虑。条件 >0 位于单元格A13处。单元格E13处的公式如下:</p>
- <p class="Paragraph">=SUMIF(E2:E11;A13)</p>
- <p class="Paragraph">您也可以设定资产折旧期限为10年,或者折旧期限终止时资产的剩余价值为1元,或者另外设定资产的购买价等等来重新进行折旧计算。</p>
- <help:embedded Id="65630" Eid="siehe" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph"><help:link Id="66877" Eid="gda" xmlns:help="http://openoffice.org/2000/help">DDB</help:link>,<help:link Id="68336" Eid="lia" xmlns:help="http://openoffice.org/2000/help">SLN</help:link>,<help:link Id="68335" Eid="vdb" xmlns:help="http://openoffice.org/2000/help">VDB</help:link>。</p>
- <p class="Head2"><a name="disc"/><help:key-word value="DISC" tag="kw66877_9" xmlns:help="http://openoffice.org/2000/help"/>DISC</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">计算一有价证券的贴现率百分比。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">DISC(settlement;maturity;price;redemption;basis)</p>
- <p class="Paragraph">settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。</p>
- <p class="Paragraph">maturity:该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。</p>
- <p class="Paragraph">price:面值为100货币单位的有价证券的实际价格比率。</p>
- <p class="Paragraph">redemption:面值为100货币单位的有价证券的偿还价格比率。</p>
- <help:embedded Id="66874" Eid="basis" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Head3">示例</p>
- <p class="Paragraph">一有价证券购于25.1.2001;计息日期为15.11.2001。买入价格为97,偿还价格为100。如计算精确到日(basis 3),则贴现率为多高?</p>
- <p class="Paragraph">=DISC("25.1.2001"; "15.11.2001"; 97;100; 3)结果为0.03840或百分之3.84。</p>
- <p class="Head2"><a name="duration"/><help:key-word value="DURATION_ADD" tag="kw66877_8" xmlns:help="http://openoffice.org/2000/help"/>DURATION_ADD</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">计算一按固定周期付息的有价证券的年周期。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">DURATION_ADD(settlement;maturity;coupon;yield;frequency;basis)</p>
- <p class="Paragraph">settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。, settlement: 购买有价证券的日期。</p>
- <p class="Paragraph">maturity:该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。, maturity: 该有价证券的到期日。</p>
- <p class="Paragraph">rate:年息票利率(息票利率)。, rate: 年息票利率 (息票利率)。, coupon:年息票利率(息票利率)。, coupon:年息票利率(息票利率)。</p>
- <p class="Paragraph">YIELD:有价证券的年收益率。, YIELD: 有价证券的年收益率。</p>
- <p class="Paragraph">frequency:每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1, 2 或 4)。, frequency: 每年支付利息的次数(1, 2 或 4)。, frequency: 每年支付利息的次数 (1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency: 每年支付利息的次数(1,2或4)。, frequency:每年支付利息的次数(1,2或4)。</p>
- <help:embedded Id="66874" Eid="basis" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Head3">示例</p>
- <p class="Paragraph">一有价证券购于1.1.2001;计息日期为1.1.2006。年息票利率为8%。年收益率为9.0%。利息每半年支付(年付息的次数为2)。如果计算精确到日(basis 3),周期为多长?</p>
- <p class="Paragraph">=DURATION_ADD("1.1.2001"; "1.1.2006"; 0,08; 0,09; 2; 3)</p>
- <p class="Head2"><help:help-id value="HID_FUNC_EFFEKTIV" xmlns:help="http://openoffice.org/2000/help"/><a name="effektiv"/><help:key-word value="计算实际年利率" tag="kw66877_24" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="EFFECTIVE" tag="kw66877_7" xmlns:help="http://openoffice.org/2000/help"/>EFFECTIVE</p>
- <p class="Paragraph"><help:help-text value="visible" xmlns:help="http://openoffice.org/2000/help">利用给定的名义利率来计算实际年利率。</help:help-text></p>
- <p class="Paragraph">由于名义利率涉及的是在计算期限结束时到期的利率。而利率通常以月利率,季度利率等等计算且在计算期限结束之前分别到期。也就是说,利率通常是应该预支付的。这样实际利率便会随分期支付利率次数的增加而变化。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">EFFECTIVE(NOM;P)</p>
- <p class="Paragraph"><span class="T1">NOM</span> 指定的是名义利率。</p>
- <p class="Paragraph"><span class="T1">P</span> 指定的是每年支付利息的次数。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">假设年名义利率为9.75%,且每年支付利息的次数设定为4次,那么实际利率应该是多少呢?</p>
- <p class="Paragraph">EFFECTIVE(9.75%;4) = 10.11% 也就是说,年实际利率为10.11%。</p>
- <help:embedded Id="65630" Eid="siehe" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph"><help:link Id="68336" Eid="nominal" xmlns:help="http://openoffice.org/2000/help">NOMINAL</help:link></p>
- <p class="Head2"><a name="effect_add"/><help:key-word value="实际年利率" tag="kw66877_23" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="EFFECT_ADD" tag="kw66877_6" xmlns:help="http://openoffice.org/2000/help"/>EFFECT_ADD</p>
- <help:embedded Id="65630" Eid="add" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph">根据年息票利率和年付息次数计算实际年利率。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">EFFECT_ADD(nominal_rate;npery)</p>
- <p class="Paragraph">nominal_rate:年息票利率。</p>
- <p class="Paragraph">npery:每年支付利息的次数。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">当年息票利率为5.25%,且每季度付息时,实际利率为多少?</p>
- <p class="Paragraph">=EFFECT_ADD(0.0525; 4) 结果为0.053543或5.3534%。</p>
- <p class="Head2"><help:help-id value="HID_FUNC_GDA" xmlns:help="http://openoffice.org/2000/help"/><a name="gda"/><help:key-word value="计算资产折旧金额; 采用算术递减法" tag="kw66877_22" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="DDB" tag="kw66877_5" xmlns:help="http://openoffice.org/2000/help"/>DDB</p>
- <p class="Paragraph"><help:help-text value="visible" xmlns:help="http://openoffice.org/2000/help">使用双倍余额递减法或其它指定方法,计算指定期限内的资产折旧金额。</help:help-text></p>
- <p class="Paragraph">如果您希望在资产折旧的开始阶段能够获得比线性折旧法较高的资产折旧额,请采用这种资产折旧方式。采用此折旧方式时折旧金额按折旧周期依次递减(以购买价扣除折旧额为基准)。这种折旧方式通常使用在价值损失在使用初期为最大的经济物品的资产折旧上,比如:汽车,电脑等等。注意:采用这种折旧方式时帐面价值决不可能成为零。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">DDB(cost;salvage;life;period;factor)</p>
- <p class="Paragraph"><span class="T1">cost</span> 处输入的是经济物品的购入价。</p>
- <p class="Paragraph"><span class="T1">salvage</span> 栏位输入的是经济物品在使用期限终止时的剩余价值。</p>
- <p class="Paragraph"><span class="T1">life</span> 栏位输入的是经济物品的使用期限。</p>
- <p class="Paragraph"><span class="T1">period</span> 指定的是要计算其折旧额的周期。它的时间单位必须同经济物品使用期限的时间单位相同。</p>
- <p class="Paragraph"><span class="T1">factor</span> (可选择的)是一个用于折旧计算的余额递减因子。若省略这个参数,程序便会采用默认设定,即 factor = 2。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">一个用75,000个货币单位购买的EDV设备要按月扣除5年的折旧费。其剩余价值应该是一个货币单位。用于折旧计算的余额递减因子为2。</p>
- <p class="Paragraph">DDB(75000;1;60;12;2)=1,721.81个货币单位这样,在购买后第一个月其折旧费为1,721.81个货币单位。</p>
- <help:embedded Id="65630" Eid="siehe" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph"><help:link Id="66877" Eid="dia" xmlns:help="http://openoffice.org/2000/help">SYD</help:link>, <help:link Id="68336" Eid="lia" xmlns:help="http://openoffice.org/2000/help">SLN</help:link>, <help:link Id="68335" Eid="vdb" xmlns:help="http://openoffice.org/2000/help">VDB</help:link>。</p>
- <p class="Head2"><help:help-id value="HID_FUNC_GDA2" xmlns:help="http://openoffice.org/2000/help"/><a name="gda2"/><help:key-word value="采用固定余额递减法计算资产折旧额" tag="kw66877_21" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="DB" tag="kw66877_4" xmlns:help="http://openoffice.org/2000/help"/>DB</p>
- <p class="Paragraph"><help:help-text value="visible" xmlns:help="http://openoffice.org/2000/help">计算指定期限内的几何递减型(固定余额递减法)资产折旧额。</help:help-text></p>
- <p class="Paragraph">如果您希望在资产折旧的开始阶段能够获得比线性折旧法较高的资产折旧额,请采用这种资产折旧方式。采用此折旧方式时折旧金额按折旧周期依次递减(以购入价扣除折旧额为基准)。</p>
- <p class="Head3">语法</p>
- <p class="Paragraph">DB(cost;salvage;life;period;month)</p>
- <p class="Paragraph"><span class="T1">cost</span> 栏位输入的是经济物品的购入价。</p>
- <p class="Paragraph"><span class="T1">salvage</span> 栏位输入的是经济物品在折旧(使用)期限终止时的剩余价值。</p>
- <p class="Paragraph"><span class="T1">life</span> 栏位输入的是经济物品的折旧(使用)期限。</p>
- <p class="Paragraph"><span class="T1">period</span> 栏位指定的是要计算其折旧额的周期。它的时间单位必须同经济物品使用期限的时间单位相同。</p>
- <p class="Paragraph"><span class="T1">month</span> (可选择)输入的是进行折旧计算时首年的月份数。在省略输入此参数时,程序便会套用默认设定,即 month = 12。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">一个购入价为25,000个货币单位的EDV设备要扣除三年的折旧费。三年后此设备的剩余价值设定为1,000个货币单位。一个周期为30天。</p>
- <p class="Paragraph">DB(25000;1000;36;1;6)=1,075.00个货币单位</p>
- <p class="Paragraph">该EDV设备的几何递减折旧费为1,075.00个货币单位。</p>
- <help:embedded Id="65630" Eid="siehe" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph"><help:link Id="66877" Eid="gda" xmlns:help="http://openoffice.org/2000/help">DDB</help:link>, <help:link Id="68335" Eid="vdb" xmlns:help="http://openoffice.org/2000/help">VDB</help:link>, <help:link Id="66877" Eid="dia" xmlns:help="http://openoffice.org/2000/help">SYD</help:link>。</p>
- <p class="Head2"><help:help-id value="HID_FUNC_IKV" xmlns:help="http://openoffice.org/2000/help"/><a name="ikv"/><help:key-word value="计算一项投资的内部收益率" tag="kw66877_20" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="IRR" tag="kw66877_3" xmlns:help="http://openoffice.org/2000/help"/>IRR</p>
- <p class="Paragraph"><help:help-text value="visible" xmlns:help="http://openoffice.org/2000/help">借助这个函数您可以在不考虑成本和盈利的基础上计算一项投资的内部收益率,以此来审核该项投资的利润。</help:help-text></p>
- <p class="Head3">语法</p>
- <p class="Paragraph">IRR(values;guess)</p>
- <p class="Paragraph"><span class="T1">values</span>是含有支付金额的单元格引用或者单元格组。</p>
- <p class="Paragraph"><span class="T1">guess</span> (可选择的)估计值。即利率的起始估计值。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">在引用单元格组A1=-10000,A2=13500,A3=7600,A4=1000时获得的计算结果为80.24%。</p>
- <help:embedded Id="65630" Eid="siehe" xmlns:help="http://openoffice.org/2000/help"/>
- <p class="Paragraph"><help:link Id="68336" Eid="nbw" xmlns:help="http://openoffice.org/2000/help">NPV</help:link>, <help:link Id="68335" Eid="zins" xmlns:help="http://openoffice.org/2000/help">RATE</help:link>。</p>
- <p class="Head2"><help:help-id value="HID_FUNC_ISPMT" xmlns:help="http://openoffice.org/2000/help"/><a name="ispmt"/><help:key-word value="计算分期偿还额恒定情况下的利率" tag="kw66877_19" xmlns:help="http://openoffice.org/2000/help"/><help:key-word value="ISPMT" tag="kw66877_2" xmlns:help="http://openoffice.org/2000/help"/>ISPMT</p>
- <p class="Paragraph"><help:help-text value="visible" xmlns:help="http://openoffice.org/2000/help">借助这个函数可计算分期偿还额恒定情况下的利率。</help:help-text></p>
- <p class="Head3">语法</p>
- <p class="Paragraph">ISPMT(rate; period; total_periods; invest)</p>
- <p class="Paragraph"><span class="T1">rate</span>指定的每个周期的利率。</p>
- <p class="Paragraph"><span class="T1">period</span>是用于计算利息的分期偿贷周期。</p>
- <p class="Paragraph"><span class="T1">total_periods</span>是分期偿还贷款的周期总数。</p>
- <p class="Paragraph"><span class="T1">invest</span>是一项投资金额。</p>
- <p class="Head3">示例</p>
- <p class="Paragraph">一笔按月偿还总额为120000元且还贷期限为两年的贷款,计算利率为12%时1.5年后的利息总额。</p>
- <p class="Paragraph">ISPMT(1;18;24;120000) = -30000元。1.5年后利息总额为30000元。</p>
- <p class="Paragraph"><help:link Id="68336" xmlns:help="http://openoffice.org/2000/help">财务函数 第二部分</help:link></p>
- <p class="Paragraph"><help:link Id="68335" xmlns:help="http://openoffice.org/2000/help">财务函数 第三部分</help:link></p>
- </body></html>