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Casio FX 9750 Manual

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7-1313
9. Devaluatie
Met Devaluatie kunt u het bedrag berekenen waarmee bedrijfskosten kunnen worden
verrekend met de inkomsten (gedevalueerd) in een bepaald jaar.
• Deze rekenmachine ondersteunt de volgende vier types devaluatieberekeningen.erchte lijn
(
SL), vast percentage (FP), som van jaareenheden’-cijfers (SYD), of degressieve afschrijving
(
DB).
• Elk van de bovenstaande methodes kan worden gebruikt om de devaluatie over een
bepaalde periode te berekenen. Een tabel en diagram van het totale gedevalueerde en
ongedevalueerde bedrag in jaar
j.
S Rechte lijn-methode (Straight-Line Method, SL)
SL
j : devaluatie-aanslag voor het je jaar
n : levensduur
PV : oorspronkelijke kosten (basis)
FV : resterende boekwaarde
j : jaar voor de berekening van de
devaluatiekosten
Y−1 : aantal maanden in het eerste jaar
van devaluatie
S Vast Percentage-methode (FP)
FP
j : devaluatie-aanslag voor het je jaar
RDVj : resterend bedrag voor devaluatie
aan het einde van het je jaar
I% : devaluatieratio
S Som van jaareenheden-cijfers methode (SYD)
SYD
j : devaluatie-aanslag voor het je jaar
RDVj : resterend bedrag voor devaluatie
aan het einde van het je jaar
{Y–1}(PV–FV )
SL
1 =
n 12
u
(PV–FV )
SL
j =
n
12–{Y–1}
({Y–1}≠12)
(PV–FV )
n 12
u
SLn+1 =
{Y–1}(PV–FV )
SL1 =
n 12
u
(PV–FV )
SL
j =
n
12–{Y–1}
({Y–1}≠12)
(PV–FV )
n 12
u
SLn+1 =
100
I%
FP
j = (RDVj–1 + FV )
100
{Y–1}
I%
FP
1 = PV
12
FP
n+1 = RDVn ({Y–1}12)
RDV1 = PV – FV – FP1
RDVj = RDVj–1 – FPj
RDVn+1 = 0 ({Y–1}12)
100
I%
FP
j = (RDVj–1 + FV )
100
{Y–1}
I%
FP
1 = PV
12
FP
n+1 = RDVn ({Y–1}12)
RDV1 = PV – FV – FP1
RDVj = RDVj–1 – FPj
RDVn+1 = 0 ({Y–1}12)
n (n
+1)
Z =
2
2
(n' integer part +1)(n' integer part + 2*n' fraction part
)
Z' =
SYD1 =
{Y–1}
12
n
Z
(PV
– FV )
n'– j+2
Z'
)(PV
– FV – SYD1)( j1)SYDj = (
RDV
1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n'– (n +1)+2
Z'
)(PV
– FV – SYD1)({Y–1}12)
12–{Y–1}
12
SYD
n+1 = (
12
{Y–1}
n' = n –
n (n +1)
Z =
2
2
(n' integer part +1)(n' integer part + 2*n' fraction part
)
Z' =
SYD1 =
{Y–1}
12
n
Z
(PV
– FV )
n'– j+2
Z'
)(PV
– FV – SYD1)( j1)SYDj = (
RDV
1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n'– (n +1)+2
Z'
)(PV
– FV – SYD1)({Y–1}12)
12–{Y–1}
12
SYD
n+1 = (
12
{Y–1}
n' = n –
… 214 …


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