cc hm ti chnh

EXCEL nng cao _ Bi 2. Phn tch d liu bng

Bi 2 : Phn tch d liu bng cc hm ti chnh

1, Cc hm tnh ton vn u t.
a, Cc k hiu.
- GTck : Gi tr ca tin u t cui k hn
- TTdk1, TTdk2, ..., TTdkn : Thanh ton nh k vi s tin mi ln khc
nhau
- Khn : K hn cho vic u t.
- TTdk : Thanh ton nh k vi s tin mi ln ging nhau.
- Tim : Thi im thanh ton phi thc hin (b qua nu bng 0):
bng 0 - l thi im cui k hn
bng 1 - l thi im u k hn
LTTdk : S ln thanh ton nh k.
GThti : Gi tr hin ti ca vn u t.
Lsut : Li sut chit khu hoc mc li sut.
b, Hm PV.
Hm PV tnh ton gi tr hin ti ca mt chui cc khon thanh ton nh
k vi s tin mi ln nh nhau hoc khon thanh ton gn bng tin mt.
Hm c dng :
PV( Lsut, Khn,TTdk, GTck, Tim)
tnh ton gi tr hin ti ca mt chui thanh ton, ta dng i s TTdk.
tnh ton gi tr hin ti ca mt khon thanh ton gn, ta dng i s
GTck
V d 1: Gi s ta c mt c hi u t : kh nng thu c $1.000 mi nm,
thi hn ko di 5 nm. Liu ta c sn sng b vn $4.000 sau 5 nm c
c $5.000 khng?
Mun vy, cn xc nh gi tr hin ti ca nhng khon thanh ton trn.
Gi s , mc li sut m ta c th u t vo th trng chng khon l 4,5%.
ta c th coi mc li sut ny l t l li sut ro cn. xc nh gi tr hin
ti ca khon u t, ta c cng thc :
PV (4.5%,5,1000) cho kt qu -4.389,98
Ngha l ti thi im ny, s vn thc phi b ra l $4.389,98 th mi thu
c $5.000 trong 5 nm ti. V ta ch b ra c $4.000 nn y l khon u
t chp nhn c.
V d 2 : Trong v d trn, gi s c hi thu c $5.000 vo cui k hn
5 nm ( ch khng phi $1.000 cho mi nm).
xc nh gi tr hin ti ca khon u t, ta c cng thc :
PV (4.5%,5, ,5000) cho kt qu -4.012,26
Ngha l ti thi im ny, s vn thc phi b ra l $4.012,26 th mi thu
c $5.000 trong 5 nm ti. V ta ch b ra c $4.000 nn y cng l khon
u t chp nhn c.
*Ch :
Vic g km thm mt du phy nh gi ch cho i s TTdk, Excel s hiu
5000 l i s GTck.
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EXCEL nng cao _ Bi 2. Phn tch d liu bng

c, Hm NPV.
Ta bit, bt c u t no sinh li mt tr gi thc hin ti ln hn 0 u
coi l c li. xc nh tr gi , ta s dng hm NPV.Hm ny c dng :
NPV (Lsut, TTdk1, TTdk2, ..., TTdk29)
Hm NPV chp nhn thanh ton chia lm nhiu t khc nhau v thc hin
vo cui hoc u k hn. Nu chi ph ca u t phi thanh ton trc (c
tr vo cui k hn u tin), ta nn tnh n nh l mt i s TTdk, nhng tr
n ra khi kt qu ca hm (coi nh l mt i s ngun thu m u tin).
V d 1 : Gi s ta ang c mt c hi u t m ta c th chu l $55.000
vo cui k hn u tin, nhng sau thu li $95.000, $140.000 v $
185.000 vo cui k hn th 2, 3 v 4. S tin u t l $250.000, t l li ro
cn l 12%.
nh gi c vic u t ny, ta s dng cng thc :
NPV (12%, -55000,95000,140000,185000)-250000 cho kt qu -6.153,65.
Kt qu ny cho thy khng nn trng i vo mt khon li no trong c
lm n ny.
V d 2 : Trong v d trn, gi s ta thc hin mt u t vi chi ph ban
u l $250.000 vo cui nm u tin th ta s c cng thc :
NPV (12%, (250000-55000),95000,140000,185000) cho kt qu 20.632,07
Nh vy, vic u t ny chp nhn c.
d, Hm FV.
Hm FV tnh gi tr ti mt thi im trong tng lai ca mt khon u t
gm nhng dng thanh ton nh tin mt tr gn hoc cc thanh ton nh
k. Hm ny c dng :
FV ( Lsut, Khn,TTdk, GThti, Tim)
Cc i s TTdk : dng tnh gi tr u t cui k hn ca mt chui
thanh ton
GThti : tnh gi tr tin u t cui k hn ca dng thanh
ton tin mt tr gn
Gi s ta lp k hoch gi $2.000 vo 1 ti khon hu tr c nhn
(IRA)vo u mi nm vi mc li trung bnh 11% mt nm, ko di sut k
hn. Vy trong 35 nm sau ta s tch lu c s tin :
FV (11%,35,-2000, ,1) l $758.328,81
Gi s ta gi vo IRA t 3nm trc v tch lu c $7.500 trong ti
khon ca mnh. Bng cng thc :
FV (11%, 35,-2000,-7500,1) ta c kt qu : $ 1.047.640,19 l s tin
tch lu c sau 35 na.
e, Hm PMT
Hm ny c tnh khon thanh ton nh k cn thit tr dn mn n
trong k hn nht nh. N c dng
PMT(Lsut, Khn,GThti, GTck, Tim)
V d : Gi s, ta mun lm vn t cm c trong khong thi gian 25 nm
ly $100.000 vi mc li 8% mt nm. Khi s tin phi thanh ton hng
thng s l :
PMT ((8/12)%, 300, 100000) cho kt qu -$771,82
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EXCEL nng cao _ Bi 2. Phn tch d liu bng

f, Hm IPMT
Hm ny tnh phn li ca vic thanh ton buc phi tr trong nhng
khong thi gian xc nh, vi iu kin l dng thanh ton ny phi theo
nhng k hn u n v c mc li sut khng i. Hm c dng :
IPMT (Lsut,LTTdk,Khn,GThti, GTck, Tim)
V d : Vi v d trn, gi s vay $100.000 trong 25 nm vi li sut 8%.
Khi s li m ta phi tr vo thng u tin
IPMT ((8/12)%,1,300,100000) cho kt qu $666,67
S li ca ln thanh ton cui cng i vi mn n l
IPMT ((8/12)%,300,300,100000) cho kt qu -$5,11
g, Hm PPMT
Hm ny c tnh s lng tin vn phi thanh ton tng thi im vi iu
kin y l dng thanh ton nh k c mc li sut khng i. Hm c
dng
PPMT (Lsut,LTTdk, Khn,GThti, GTck, Tim )
Gi s ta vay $100.000 trong 25 nm vi mc li 8%.
Khi khon thanh ton cho thng vay u tin l
PPMT ((8/12)%,1,300,100000) cho kt qu -$105,15
Khon thanh ton cui k hn l
PPMT ((8/12)%,300,300,100000) cho kt qu l -$766,70
h, Hm NPER
Hm ny tnh s k hn tr ht mn n vi mc thanh ton nh k
nht nh. Hm ny c dng:
NPER (Lsut, TTdk, GThti, GTck, Tim)
V d : Ta cn phi tnh khong thi gian cn thit tr ht mn n
$100.000 vi mc li 8% v tr dn hng thng $1.000
Cng thc NPER ((8/12)%, -1000, 100000) cho kt qu 165,34 (thng)
*Ch :
Khon thanh ton hng thng t nht phi bng mc li sut k hn cng vi
s lng vn cn thanh ton mi k, nu khng mn n s khng bao gi tr c ht. Trong v d trn, TTdk phi ln hn hoc bng 666,67 (hay
100.000*(8/12)%)
2, Cc hm tnh ton v t l li nhun
a, Hm RATE
Hm ny cho php ta xc nh t l li nhun mt u t thu c t cc
khon thanh ton nh k hay thanh ton bng tin mt tr gn. Hm c
dng:
RATE (Khn,TTdk, GThti, GTck, Tim, Tlcs)
Trong , Tlcs l im xut pht tnh li sut (gi tr ny thng t
10% n 100%), nu ta khng nhp i s Tlcs, Excel s bt u tnh vi
Tlcs bng 10% .
V d, ta cn nhc mt u t vi s vn cn thit l $3.000 m c th
em li mi nm $1.000 v ko di trong 5 nm. xc nh mc li thc ca
u t hng nm thu c, ta s dng cng thc :
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EXCEL nng cao _ Bi 2. Phn tch d liu bng

RATE (5,1000,-3000) cho kt qu l 19,86%.

b, Hm IRR
Hm ny l t l lm cho gi tr hin ti thc bng 0, hay ni cch khc,
l t l lm cho gi tr hin ti ca s tin thu v ca khon u t bng gi
tr u t. N dng so snh c hi u t ny vi c hi u t khc. Ta
bit, mt khon u t hp dn l khon u t c t l li sut chit khu
phi ln hn t l li sut vt ro cn (c NPV=0). Hm ny c dng:
IRR (s, Tl cs)
Trong , s l mt mng hoc mt tham chiu ti mt khi c cha s
v gm t nht mt gi tr m v mt gi tr dng. IRR gi nh rng vic
thanh ton din ra vo cui k v li sut tnh cho sut c k hn .
V d : Gi s, ta cho thu mt cn h tr gi $120.000. Sau 5 nm, c tnh s
c $25.000, $ 27.000, $35.000, $38.000 v $40.000 tin thu thc. Nhp 6 gi
tr trn vo cc A1:A6 ca bng tnh (s vn u t ban u $120.000 c
gi tr m)
Cng thc IRR (A1:A6) cho kt qu 11%. Nu li sut vt ro cn l 10%, ta
c th coi y l mt v u t hp dn.
c, Hm MIRR
Hm ny c tnh t l tin li ca mt u t, da trn tnh ton chi ph m
ta vay thc hin u t vi gi thit ta s ti u t bng tin mt trch
bng s li thu c. Hm ny ngm nh nhng v giao dch u din ra
vo cui k hn v cho kt qu l mc li tng ng vi di ca k hn.
Hm ny c dng:
MIRR (s, MTvay,VTdt)
Trong , s l mt mng hoc mt tham chiu ti mt khi c cha s
v gm t nht mt gi tr m v mt gi tr dng, MTvay l mc tin vay
cho cng vic u t, VTdt l mc vn ti u t.
V d : Xt v d ca hm IRR, ta s dng cng thc MIRR (A1:A6, 10%,
8% ) cho kt qu l 10% _l t l tin li ca mt u t, vi gi thit 10% l
mc tin cn vay cho cng vic u t, 8% l mc vn ti u t.
3, Cc hm tnh ton khu hao
a, Cc k hiu.
- Cp : Chi ph ban u ca ti sn
- TGkh : Khong thi gian m ti sn s b khu hao
- LTGkh : Thi gian khu hao mi ln
- GTcli : Gi tr cn li ca ti sn sau khi c khu hao.
b, Hm SLN
Hm ny cho php ta quyt nh s khu hao n tuyn tnh i vi mt
ti sn trong khong thi gian c th.Hm ny c dng:
SLN (Cpd,GTcli,TGkh)
* Ch : S khu hao n tuyn tnh gi nh t l khu hao khng thay
i trong thi gian s dng ti sn. Gi tr nguyn thu ca ti sn, tr i gi
tr c tnh ca ti sn, c th khu tr gi tr nh vy trong sut vng i ca
ti sn.
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EXCEL nng cao _ Bi 2. Phn tch d liu bng

V d : Ta mun tnh mc khu ca mt ci my tr gi $8.000 khi cn mi ,

c s dng l 10 nm v gi tr cn li l $500. Cng thc
SLN(8000,500,10) cho kt qu mi nm gi tr khu hao n tuyn tnh l
$750.
c, Hm DDB
Hm ny tnh mc khu hao ca ti sn bng phng php khu hao kp
( t l khu hao tng tc thi k u v gim dn sau ny). Hm ny c
dng:
DDB (Cpd, GTcli,TGkh, LTGkh, Pkh)
Trong , Pkh c gi tr ngm nh l 2 (dng phng php khu hao kp
thng thng). Nu Pkh c gi tr bng 3 th dng phng php khu hao 3 ln.
V d : Ta mun tnh mc khu hao (bng phng php khu hao kp) cho
mt ti sn gi tr lc cn mi l $5.000, s dng 5 nm (60 thng), gi tr
cn li l $100
Khi , mc khu hao trong thng u tin l DDB(5000,100,60,1) cho kt
qu $166,7
Mc khu hao cho nm u tin l DDB(5000,100,5,1) cho kt qu
$2.000,00
d, Hm DB
Hm ny tng t nh hm DDB, nhng n dng phng php khu hao kp c
nh v tnh mc khu hao ti sn mt giai on c bit trong qu
trnh s dng. Hm ny c dng :
DB(Cpd, GTcli,TGkh, LTGkh, Stkh)
Trong , Stkh l s thng trong nm u tin (nu khng nhp, ngm
nh l 12 thng).
V d : tnh mc khu hao cho thi k u tin ca mt ti sn tr gi
$1.000.000 vi gi tr cn li hin ti l $100.000, khong thi gian l 6 nm,
v 7 thng trong nm u tin, ta s dng cng thc : DB(1000000,
100000,6,1,7) cho kt qu $186.083,33
e, Hm VDB
Hm ny tnh ton mc khu hao ca mt ti sn trong khong thi gian l
trn vn mt k hn hay ch mt phn. Hm c dng :
VDB(Cpd, GTcli,TGkh, k, Ck, Pkh, Kkh)
Trong : k _ Thi im bt u tnh khu hao
Ck _ Thi im dng vic tnh khu hao
Pkh _ Phng php tnh khu hao
Kkh_ C gi tr 0 (hay khng nhp) th tr thnh dng khu hao
n tuyn tnh khi gi tr khu hao ln hn gi tr gim. C gi tr 1 trong trng hp cn li
V d : Gi s ta mua mt ti sn tr gi $15.000 vo cui qu I ca nm nay
m gi tr cn li l $2.000 sau 5 nm na. xc nh mc khu hao ca ti
sn ny vo nm ti (trong khong thi gian s dng ca ti sn t 4 n 7
qu), ta c cng thc :
VDB(15000,2000, 20, 3, 7) cho kt qu $3.760,55.
f, Hm SYD
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EXCEL nng cao _ Bi 2. Phn tch d liu bng

Hm ny tnh tng mc khu hao ca ti sn trong mt khong thi gian

c th vi phng php ca tng s nm(mc khu hao c tnh ton trn chi
ph ca ti sn vi tr gi cn li ca n). Hm ny c dng
SYD(Cpd, GTcli,TGkh, LTGkh )
V d : Ta mun tnh mc khu hao ca mt ti sn c gi tr mi mua l
$15.000, dng trong 3 nm, gi tr cn li l $1.250.
tnh tng mc khu hao ca nm u, ta s dng cng thc
SYD(15000, 1250,3,1), cho kt qu $6.875.
Tng t, tng mc khu hao ca nm th ba l SYD(15000,1250, 3, 3) cho
kt qu $2.291,67.
4, Cc hm phn tch chng khon
a, Cc k hiu
- Cs : C s tnh ngy ca chng khon, ngm nh (b qua) l 0
(dng c s ca US(NASD) 30/360
- Loi : S thanh ton chng khon c thc hin trn n v nm
1 _ nm
2_ na nm
3_qu
- GTdt : S tin u t vo chng khon
- Nph : Ngy pht hnh chng khon
- Khtt : K hn phi thanh ton
- Gdn :Gi danh ngha ca chng khon, ngm nh (b qua) l $1.000
- Gi : Gi ca chng khon
- TLli :T l li ca chng khon ti thi im pht hnh
- GTth : Gi tr ca chng khon khi thu hi
- Ntl : Ngy thanh l chng khon
- Ltn : Li tc hng nm ca chng khon.
- Tsck : T sut chit khu
- Nld : Ngy tnh li u tin
* Ch :
- Gi tr ngy ca Khtt phi ln hn gi tr ngy ca Ntl v ln hn gi tr
ngy ca Nph
- Cc i s Ltn, TLli v GTth phi ln hn 0
b, Cc hm ACCRINT v ACCRINTM
- Hm ACCRINT cho kt qu l tng s tin li dn li t nhng khon li
nh k ca tri phiu. Hm ny c dng :
ACCRINT(Nph, Nld, Ntl, TLli, Gdn, Loi, Cs).
V d : Mt tri khon Kho bc NN pht hnh ngy 1/3/200, ngy thanh l
1/4/2000, ngy tnh li u tin 1/9/2000; mt phiu n 7% li sut bn nin,
gi mnh danh l $1.000 v da trn c s 30/360 . Cng thc li gp l
ACCRINT(" 3/1/00 ", " 9/1/00 ", " 4/1/00 ", 0.07, 1000, 2, 0) cho kt qu
5,83333 c ngha l s li $5,83 sinh ra t 1/3/00 n 1/4/00.

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EXCEL nng cao _ Bi 2. Phn tch d liu bng

- Hm ACCRINTM cho kt qu li dn khi n k hn thanh ton ca tri

phiu tr li nh k. Hm ny c dng:
ACCRINTM (Nph, Ntl, TLli, Gdn, Cs)
V d : Trong v d trn, nu ngy thanh ton ca tri phiu l 31/7/2004,
cng thc dn li l ACCRINT(" 3/1/00 ", " 7/31/04 ", 0.07, 1000, 0) cho kt
qu 309,1667, c ngha mt tri khon mnh danh $1.000 s c li $309,17
vo ngy 31/7/2004.
c, Cc hm INTRATE v RECEIVED
- Hm INTRATE tnh t l li, hoc t sut chit khu, i vi mt tri
phiu u t hon ton. hm ny c dng:
INTRATE(Ntl, Khtt, Gtdt, GTth, Cs).
V d : Ta cn tnh t sut chit khu ca mt tri phiu u t hon ton
vi gi tr u t l $1.000.000, gi tr ca chng khon khi thu hi l
$1.032.324, ngy thanh l chng khon l 31/3/2000 v k hn phi thanh ton
l 30/3/2000. Ta c cng thc
INTRATE(" 3/31/00 ", " 9/30/00 ",1000000,1032324, 0 ) cho kt qu l
0,06464 hay 6,46%
- Hm RECEIVED tnh ton tng s tin thu c ca mt tri phiu n k
thanh ton hay tri phiu u t hon ton. Hm ny c dng:
RECEIVED(Ntl, Khtt, Gtdt, Tsck, Cs)
V d : dng v d trn vi t sut chit khu l 5,5% cng thc s l
RECEIVED(" 3/31/00 ", " 9/30/00 ", 1000000, 0.055, 0 ) cho kt qu l
1.028.277,63
d, Cc hm PRICE, PRICEDISC v PRICEMAT
- Hm PRICE tnh gi c trn mnh gi $100 ca chng khon tr li nh
k. Hm ny c dng :
PRICE (Ntl, Khtt,TLli, Ltn, GTth, Loi, Cs)
V d 1: Gi s ngy thanh l ca mt tri phiu l 31/3/2000, k hn thanh
ton 31/7/200, li sut thanh ton bn nin 5,75%, mc sinh li hng nm l
6.50%, gi tr thu hi l $100, da trn c s 30/360. Gi ca tri phiu c
tnh bng cng thc :
PRICE(" 3/31/00 ", " 7/31/00 ", 0.0575, 0.065,100, 2, 0 ) cho kt qu
$99,73498
- Hm PRICEDISC tnh ton gi thc ca tri phiu mnh gi $100, c
chit khu thay cho thanh ton li nh k. Hm c dng :
PRICEDISC(Ntl, Khtt,Tsck, GTth, Cs)
V d 2: S dng v d trn, vi mc chit khu l 7,5%, ta c cng thc
sau :
PRICE(" 3/31/00 ", " 7/31/00 ", 0.075,100, 0) cho kt qu $97,5
- Hm PRICEMAT tnh ton gi thc trn mt tri phiu c mnh gi $100
tr li tng k hn thanh ton. Hm ny c dng:
PRICEMAT(Ntl, Khtt,Nph, TLli, Ltn, Cs)
V d 3: Vi v d trn vi ngy pht hnh l 1/3/2000 v ngy thanh ton l
31/7/2001, cng thc l PRICEMAT(" 3/31/00 ", " 7/31/01 ", " 3/01/00 ",
0.0575,0.065, 0) cho kt qu l $99,04154
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EXCEL nng cao _ Bi 2. Phn tch d liu bng

e, Hm DISC
Hm ny tnh t sut chit khu cho mt tri phiu. Hm c dng:
DISC(Ntl, Khtt, Gi, GTth, Cs)
V d : Gi s c mt chng khon c ngy thanh l l 15/6/2000, k hn
thanh ton 31/12/2000, gi thc bng $96,875 v gi tr thu hi bng $100,
thanh ton da trn c s 30/360. Cng thc tnh t sut chit khu mt
chng khon l :
DISC (" 6/15/00", "12/31/00", 96.875,100,0) cho kt qu l 0,05740 hay
5,74%
f, Cc hm YIELD, YIELDDISC v YIELDMAT
- Hm YIELD tnh li tc hng nm i vi mt chng khon tr li nh k.
N c dng
YIELD (Ntl,Khtt, TLli,Gi, GTth, Loi, Cs)
V d 1: Gi s c mt chng khon c ngy thanh l l 15/2/2000, k hn
thanh ton 1/12/2000, li sut tri phiu bn nin 5,75%, gi thc $99,2345, gi
thu hi $100 v dng h thng tiu chun 30/360. Cng thc tnh li tc hng
nm l
YIELD("2/15/00", "12/1/00", 0.0575, 99.2345, 100, 2, 0) cho kt qu 0,0674
hay 6,74%
- Hm YIELDDISC tnh ton li tc hng nm i vi mt chng khon c chit khu. N c dng YIELDDISC (Ntl, Khtt, Gi, GTth, Loi, Cs)
V d 2: S dng v d trn, nhng gi thc l $96, cng thc tnh li tc hng
nm ca chng khon l YIELDDISC("2/15/00", "12/1/00", 96,100, 0) cho kt
qu 0,05245 hay 5,25%
- Hm YIELDMAT tnh li tc hng nm ca mt chng khon m tr li vo
k hn thanh ton. Hm ny c dng:
YIELDMAT(Ntl,Khtt, Nph, TLli,Gi, Cs)
V d 3: S dng v d 1, nhng ngy pht hnh l 1/1/2000. Cng thc tnh
li tc vo k hn thanh ton l :YIELDMAT("2/15/00", "12/1/00","1/1/00",
0.0575, 99.2345, 0) cho kt qu bng 0,06718 hay 6,72%
g, Cc hm TBILLEQ, TBILLPRICE v TBILLYIELD
- Hm TBILLEQ tnh li tc tng ng ca mt tri phiu i vi tri phiu
kho bc. N c dng : TBILLEQ (Ntl,Khtt, Tsck)
V d 1: Gi s mt Chng khon Kho bc c ngy thanh l l 1/2/2000, k
hn thanh ton l 1/7/2000 v t sut chit khu l 8,65%. Cng thc tnh li
tc chng khon Kho bc tng ng vi li tc ca mt tri phiu l
TBILLEQ("2/1/00",7/1/00",0.0865), cho kt qu l 0,091 hay 9,1%
- Hm TBILLPRICE tnh t s gi tht trn mnh gi $100 ca chng khon
kho bc. N c dng TBILLPRICE (Ntl,Khtt, Tsck)
V d 2: S dng v d trn, cng thc tnh gi thc trn mnh gi $100
l
TBILLPRICE("2/1/00",7/1/00",0.0865), cho kt qu $96,3718
- Hm TBILLYIELD tnh li tc ca mt chng khon Kho bc. N c dng :
TBILLYIELD(Ntl,Khtt, Tsck)

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EXCEL nng cao _ Bi 2. Phn tch d liu bng

V d 3 : S dng v d 1 vi gi thc l $96,40, cng thc tnh li tc s

l
TBILLYIELD("2/1/00",7/1/00",96.40), cho kt qu l 0,0890 hay 8,9%
h, Cc hm COUPDAYBS, COUPDAYS, COUPDAYSNC, COUPNCD,
COUPNUM v COUPPCD
Nhm cc hm trn thc hin vic tnh ton lin quan ti tri phiu nh
km coupon (phiu)
- Hm COUPDAYBS tnh s ngy t u k hn tri phiu n ngy thanh
l v c dng COUPDAYBS(Ntl,Khtt, Loi, Cs)
- Hm COUPDAYS tnh s ngy trong thi hn phiu nh bao gm cc ngy
thanh l, n c dng COUPDAYS(Ntl,Khtt, Loi, Cs)
- Hm COUPDAYSNC tnh s ngy t ngy thanh l n ngy tip theo
ca tri phiu nh, n c dng COUPDAYSNC(Ntl,Khtt, Loi, Cs)
- Hm COUPNCD tnh ngy tip theo ca tri phiu nh sau ngy thanh l,
n c dng COUPNCD(Ntl,Khtt, Loi, Cs)
- Hm COUPNUM tnh s phiu nh c th c thanh ton t ngy thanh l
n k hn thanh ton v lm trn kt qu ti ton b phiu gn nht, n c
dng
COUPNUM(Ntl,Khtt, Loi, Cs)
- Hm COUPCD tnh ngy tri phiu nh trc ngy thanh l, n c dng :
COUPCD(Ntl,Khtt, Loi, Cs)
5, Bi tp
5.1, Gi s ta mun mua mt bo him m phi tr $500 mi thng trong
vng 20 nm, gi ca bo him l $60.000 v li sut hng nm l 8%. Quyt
nh u t ng hay sai ?
5.2, Mt tri phiu pht hnh ngy 28/1/200, ngy thanh l 1/5/2000, ngy
tnh li u tin 31/8/2000; mt phiu n 10% li sut bn nin, gi mnh danh
l $1.000 v da trn c s 30/360. Tnh li gp.
5.3, Gi s PIAC mua mt l my mi vi gi $10.000 v c thi gian s dng 5
nm, gi tr cn li l $500. Tnh khu hao trn mt vi chu k.
5.4, Gi s PIAC vay mt s tin l $120.000 vi 10% li sut mt nm
u t vo sng to ra mt sn phm phn mm. Vic bn sn phm t
c li nhun l $39.000, $30.000, $21.000, $37.000 v $46.000. Trong nhng
nm ny, ta ti u t li(chi ph cn thit cho pht trin v bo tr phn
mm ) vi mc vn ti u t l 12%. Hy tnh t l tin li t c sau 5
nm .

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