Casio ClassPad II fx-CP400+E - Cost;Sell;Margin; Depreciation; Bond Calculation

Chapter 11: Financial Application 192
Cost/Sell/Margin
CST = SEL
100
MRG
1 –
SEL =
100
MRG
1 –
CST
MRG(%) =
SEL
CST
1 –
× 100
Depreciation
u Straight-Line Method
YR1(PV – FV )
SL
1 =
n 12
×
(PV – FV )
SL
j =
n
12 – YR1
(YR112)
(PV – FV )
n 12
×
SLn+1 =
u Fixed-Percentage Method
100
YR1
I%
FP
1 = PV ×
12
×
100
I%
FP
j = (RDVj–1 + FV ) ×
FP
n+1 = RDVn (YR112)
RDV1 = PV – FV – FP1
RDV
j = RDVj–1 – FPj
RDV
n+1 = 0 (YR112)
u Sum-of-the-Years’-Digits Method
n (n + 1)
Z =
2
2
(Intg(n' ) + 1)(Intg(n' ) + 2 × Frac(n' ) )
Z' =
SYD
1 =
YR1
12
n
Z
× (PV
– FV )
n' – j + 2
Z'
)(PV
– FV – SYD1)( j1)SYDj = (
RDV1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n' – (n + 1) + 2
Z'
)(PV
– FV – SYD1)(YR112)
12 – YR1
12
×SYD
n+1 = (
12
YR1
n' = n –
u Declining-Balance Method
100n
YR1I%
D
B1 = PV ×
12
×
RDV
1 = PV – FV – DB1
100n
I%
×
DB
j = (RDVj–1 + FV )
RDV
j = RDVj–1 – DB
j
(YR112)
DB
n +1 = RDVn (YR112)
RDV
n+1 = 0
Bond Calculation
u Terms in the formulas
PRC
: price per $100 of face value
RDV: redemption price per $100 of face value
CPN: coupon rate (%)
YLD: annual yield (%)
M: number of coupon payments per year
(1 = Annual, 2 = Semi-annual)
N: number of coupon payments until maturity (n is
used when “Term” is specified for “Bond Interval”.)
INT: accrued interest
CST: price including interest
A: accrued days
D: number of days in coupon period where settlement occurs
B: number of days from purchase date until next coupon payment date = D – A
D
Issue date
Redemption date (d2)
Purchase date (d1) Coupon payment dates
AB