Tài Chính Excel

Excel ti chnh B mn: TC NH

Ging vin: Trang 1

CHNG 1: N TP C S TON

1. Cc hm

a mt hm vo bng tnh Excel, bm fx (insert function), ta c cc loi hm

(function category). Chon loi hm ton v lng gic (math & trig).

Trong loi hm ton v lng gic chn cc tn hm (function name) theo

mun:

- Ly tha : ^

- Cn bc hai: SQRT

- Cn s:

- Logarit: Log

- Logarit thp phn (c s 10): Log10

- Logarit t nhin (n- pe): Ln

2. V d

VD 1.1: Tm 23

Bm trc tip t hp: =2^3=8

Hoc nu d liu c nhp sn

VD1.2: Tm

S dng hm SQRT


Ging vin: Trang 2

Chn hm SQRT, bm OK c bng sau:

Kt qu hin bn di bng: 3

Bm OK (hoc Enter) kt thc v thot ra.

VD1.3: Tm


Ging vin: Trang 3

S dng phm tt bng cch bm t hp: = 16^(1/2)

VD1.3: Tm

S dng phm tt bng cch bm t hp: = 8^(1/3)

VD1.5: Log512

Bi ton ny c:

N = 12 (s cn tnh log, Number)

b = 5 (c s, Base)

T Fx/ Chn loi hm Math & Trig (ton)/ Chn tn hm Log, ta c bng sau:


Ging vin: Trang 4

Bm OK c bng tip theo:

Kt qu hin ra bn di bng: 1,543959311

Bm OK (hoc Enter) kt thc v thot ra.

VD 1.6: Tm Log 5


Ging vin: Trang 5

T Fx/ Chn loi hm Math & Trig (Ton)/ Chn tn hm Log10 (logarit thp

phn). Excel cho bng tnh sau:

Khai bo s cn tm Logarit, v d ny l A1.


Ging vin: Trang 6

Chng 2: LI KP

Trong cng thc

F = P (1+r)n

(2.1)

Hoc trong cng thc

(2.2)

Chng ta thy c 4 yu t:

FV: Future value (gi tr tng lai)

PV: Present value (gi tr hin ti)

r: Rate (li sut hoc sut chit khu)

n: Nper Number period (s k on)

Nu bit c 3 yu t, chng ta c th tnh yu t cn li.

Trong chng trnh Excel, c cc hm tr gip tnh ton cc yu t ny. Cc

hm ny thit k cho dng tin u (s nghin cu chng sau), tuy nhin cng c

th tnh cho s tin n.

Hoc c th lin kt cng thc n gin trc tip trn bng tnh Excel.

VD 2.1: Hm FV

P: 100 triu ng

r: 10%/nm

n: 2 nm

p dng cng thc 2.1, ta c:

F = P (1+r)n = 100 (1+10%)

5 =121 triu ng

Thao tc trn Excel nh sau:

Lnh: Fx/ Chn (loi hm) Financial/ (tn hm) FV


Ging vin: Trang 7

Bm OK, ta c bng sau:

Nhp cc d liu ph hp. Kt qu (Formula result) hin bn di bng: 121

(triu ng)

Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc bn ngoi.

Trng hp ny l B4.

VD 2.2 Hm PV

S dng v d trn:

F: 121 triu ng

R: 10%/nm

N: 2 nm


Ging vin: Trang 8

p dng cng thc 2.2, ta c:


Lnh: Fx/Chn (loi hm) Financial/ (tn hm) PV

Bm OK, ta c bng tip theo nh sau:


Ging vin: Trang 9

Nhp cc d liu ph hp. Kt qu (Formula result ) hin bn di bng: 100

triu ng.

Bm OK kt thc. Kt qu s cho ra (cell ) nh sn trc bn ngoi.

Trng hp ny l B4.

Vi d 2.3: Hm Rate

S dng v d trn:

P: 100 triu ng

F: 121 triu ng

n: 2 nm

Gii phng trnh sau y tm r:

Suy ra: r = 10%


Lnh: Fx/ Chn Financial/ Rate


Ging vin: Trang 10


Nhp cc d liu ph hp. Kt qu (Formula result) hin bn di bng 10%.


Trng hp ny l B4.

V d 2.4: Hm Nper

S dng v d trn:

P: 100 triu ng

F: 121 triu ng

r: 10%

T cng thc 3.1:

F = P (1+ r)n

Ta c th vit:

121 = 100 (1+10%)n

n = 2 nm



Ging vin: Trang 11

Lnh: Fx/ Chon Financial/ Nper



Ging vin: Trang 12

Nhp cc d liu ph hp. Kt qu (formula result) hin bn di bng: 2


Trng hp ny l B4.


Ging vin: Trang 13

Chng 3: DNG TIN U

A. i vi dng tin cui k.

Nhc li 2 cng thc cn bn:

Gi tr tng lai ca dng tin u:

[

]

Trong cng thc c 4 thnh phn:

FV: Gi tr tng lai

A: S tin u

r: li sut

n: S k on

Bit c 3 thnh phn, d dng c thnh phn cn li.

Gi tr hin ti ca dng tin u:

[

]


PV: Gi tr hin ti

A: S tin u

R: Li sut (cng gi l sut chit khu)

n: S k on

Tt c cc thnh phn trong cc cng thc trn y u c sn hm trn Excel.

Chng ta s ln lt thao tc cc hm ny.

V d 3.1: Hm FV

Lnh: Fx/ Chn Financial/ FV

V d:

S tin u: 100 triu ng

S k: 2 nm

Li sut (sut chit khu): 10% nm

p dng cng thc 3.1:

[

] [

]


Ging vin: Trang 14


Nhp cc thng s vo ph hp trong bng

Trong :

- Rate: Li sut (sut chit khu)


Ging vin: Trang 15

- Nper: s k on

- Pmt: S tin u

Bn di bng hin kt qu (Formula Rusult): 210 triu ng.

Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng

hp ny l B4.

V d 3.2: Hm PV

Lnh: Fx/ Chn Financial/ PV

S dng V d trn:


S k: 2 nm


p dng cng thc 3.2:

[

] [

]




Ging vin: Trang 16

Bn di bng hin kt qu (Formula result): 173,55 triu ng.


hp ny l B4.

V d 3.3: Hm Rate

Lnh: Fx/ Chn Financial/ Rate

S dng v d trn:


S k: 2 nm

Gi tr hin ti: 173,55 triu ng



Ging vin: Trang 17

Bm OK, ta c bng sau


Ging vin: Trang 18

Nhp cc thong s vo ph hp trong bng.

Bn di bng hin kt qu (Formula result): 10%


hp ny l B4.

V d 3.4: Hm Nper

Lnh: Fx/ Chon Financial/ Nper

S dng v d trn:


Gi tr hin ti: 173,55 triu ng


Thao tc Excel nh sau:


Ging vin: Trang 19

Bm OK, s xut hin bng sau:

Nhp cc thong s vo cc ph hp trong bng.

Bn di bng hin kt qu (Formula result): 2 nm


hp ny l B4.

V d 3.5: Hm PMT

S dng v d trn:

S k: 2 nm


Gi tr hin ti: 173, 55 triu ng

p dng cng thc 3.2:

[

]

Suy ra: A = 100 triu ng



Ging vin: Trang 20

Bm OK, c bng nh sau:


Ging vin: Trang 21

Bn di bng hin kt qu (Formula result): 100 triu ng


hp ny l B4.

B. i vi dng tin u k.

Nhc li 2 cng thc c bn:

Gi tr tng lai ca dng tin u:

[

]


FV: Gi tr tng lai

A: S tin u

r: li sut

n: S k on

Bit c 3 thnh phn, d dng c thnh phn cn li.

Gi tr hin ti ca dng tin u:

[

]


PV: Gi tr hin ti

A: S tin u

R: Li sut (cng gi l sut chit khu)

n: S k on

Tt c cc thnh phn trong cc cng thc trn y u c sn hm trn Excel.

Chng ta s ln lt thao tc cc hm ny.

Khi thnh ton cho dng tin u k th mi thao tc hon ton ging vi dng

tin cui k, ch cn bo thm 1 vo Type (Loi).

V d 3.6: Hm PV dng tin u k.

Lnh: Fx/Chn Financial/ PV

S dng v d trn:

S tin u: 100 triu ng, thanh ton u k.

S k: 2 nm



Ging vin: Trang 22

T cng thc 3.4:

[

]

[

]

Thao tc trn Excel:

Bn di bng hin kt qu (Formula result): 190,9 triu ng.


hp ny l B4.

Nh vy, Excel mc nh mi dng tin thng thng l dng tin cui k. Nu

l dng tin thng thng chng ta khai bo l 0, nu khng khai bo g th Excel

ngm hiu l 0, tc dng tin cui k. Nu mun khai bo dng u k th phi khai

bo vo Type l 1.

V d 3.7: Bng hon tr (Lch tr n)

Tr li v d trn. ph hp hn ta c bi nh sau:

Mt doanh nghip vo ngy 1/10/2014 vay mt khon tin 173,5 triu ng vi

li sut 10% nm. Theo tha thun, doanh nghip tr n dn trong 2 nm, ln tr

u tin l mt nm sau ngy vay. Yu cu lp bng hon tr, bit tr n dn theo

k khon c nh.


Ging vin: Trang 23

Ta c:

S k: 2 nm

Li sut: 10% nm

PV: 173,5 triu ng

thc hin lch tr n ny, chng ta ch cn tnh cho nm th nht tc 2015,

sau dng lnh copy ko n nm cui cng.

n y, trong lch tr n chng ta ch mi s dng hm PMT tnh dng tin

tr u 100 triu ng. Cc lin kt cn li l lin kt kiu k ton vin, chng ta

c th xem ch thch hnh trn.

Tuy nhin, cc dng khc trong lch tr n cng c sn hm trn Excel. Xem

cc v d 3.8, v 3.9 sau.

V du 3.8: Hm PPMT: Pricipal Payment (Tr vn gc)

Theo v d trn:

Vn gc nm 1 = S tin tr u Li vay

Vn gc nm 1 = 100 17,3553 =82,64462 triu ng



Ging vin: Trang 24

Bm OK, c bng tip theo nh sau:

Nhp cc thong s vo cc ph hp trong bng.

Trong :

Rate: Li sut (sut chit khu)


Ging vin: Trang 25

Per: Th t k, v d ny l k th 1.

Nper: S k on

PV: Gi tr hin ti

Bn di bng hin kt qu (Formula result): 82, 64 triu ng

Bm OK kt thc. Kt qu s hin ra (cell) nh sn. Trng hp ny l

B4.

Khi thnh thao ri ta c th thc hin nh trong bng sau:

V d 3.9: Hm IPMT Interest Payment (Tr li vay)

Theo v d trn:

Tr li nm 1 = N u k x Li sut

= 173,553719 x 10% = 17,35 triu ng



Ging vin: Trang 26

Bm OK, c bng tip theo nh sau:

Nhp cc thong s vo cc ph hp trong bng

Bn di bng hin kt qu (Formula result): 17,35 triu ng

y l tin li nm th 1.


hp ny l B5.

Tng t nh vy tin li k th 2 th ta khai bo trong Per l 2.

Khi thao tc thnh to, ta c th thc hin nhanh bng cch g tn hm trc tip

trong (cell) cn tnh, sau nhp cc thng s ph hp vo hm tnh nh sau:


Ging vin: Trang 27


Ging vin: Trang 28

CHNG 4: VAY THNG THNG

A. Tr n dn trong trng hp c nh phn tr n gc

V d 4.1: Mt doanh nghip vay mt khon tin 20.000 triu ng vo ngy

1/10/2014 vi li sut 10%/nm. Theo tha thun, doanh nghip tr n dn trong 5

nm, ln tr u tin l mt nm sau ngy vay. Yu cu: Hy lp bng hon tr

trong trng hp c nh phn n gc.

Mi nm, ngoi li, ngi vay cn phi tr mt khon n gc. Khon tr li

hng nm chnh l mt k khon v hp thnh mt dy k khon tr n: a1, a2,,a5

Do c nh phn tr n gc:

M1 =M2==M5 = 20.000/5 = 4.000

Khi tnh ton ta ch cn tnh cho K 1 sau dng lnh Copy ko sang cc

cn li.

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Tài Chính Excel