Справочник Пользователя для Sharp EL-738C
74
Depreciation calculations
ROUND(NUM): If a display notation tab
setting has been chosen, NUM is rounded and
truncated to the specifi ed number of places
after the decimal point.
setting has been chosen, NUM is rounded and
truncated to the specifi ed number of places
after the decimal point.
In the following equations, M01 = START
MONTH, LIF = LIFE(N), CST = COST(PV),
SAL = SALVAGE(FV), and DB = DB(I/Y).
MONTH, LIF = LIFE(N), CST = COST(PV),
SAL = SALVAGE(FV), and DB = DB(I/Y).
Straight-line method (SL)
Calculations
If 1 < n < end_year then
Results
Sum-of-the-yearsʼ digits method (SYD)
Calculations
Results
Declining balance method (DB)
Calculations
Results
Error
CST < 0
SAL < 0
CST < SAL
LIF: when SL, LIF ≤ 0
when SYD or DB, LIF is not a positive
integer
integer
I/Y < 0 (DB only)
Conversion between
APR and EFF
APR and EFF
N
,
EFF
¬
APR
(( + 1) –1) N 100
EFF
100
100
1
N
N
Error
EFF ≤ –100
N
,
APR
¬
EFF
(( + 1) –1) 100
APR
N
100
N
Error
≤ –100
APR
N
Day and date calculations
In day and date calculations, this calculator
conforms to rules set up in the book titled Stan-
dard Securities Calculation Methods, by Jan
Mayle, Securities Industry Association, 1993.
conforms to rules set up in the book titled Stan-
dard Securities Calculation Methods, by Jan
Mayle, Securities Industry Association, 1993.
Appendix.indd 74
Appendix.indd 74
06.7.10 8:42:00 PM
06.7.10 8:42:00 PM