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File name: hp 12c_user's guide_Canada French_HDPMBF12130 Page: 140 of 217
Printed Date: 2005/7/29 Dimension: 14.8 cm x 21 cm
Section 13
Analyse d’investissement
Amortissement en année incomplète
Pour les calculs fiscaux comme pour les analyses financières, il peut être
intéressant de calculer un amortissement basé sur une année calendaire ou un
exercice fiscal. Quand la date d’acquisition d’un actif ne co
ï
ncide pas avec le
début d’une année – c’est plutôt la règle que l’exception – Les montants
d’amortissement de la première et de la dernière année sont calculés comme
fraction de l’amortissement d’une année complète.
Amortissement linéaire
Le programme suivant pour la hp 12c calcule l’amortissement linéaire pour l’année
voulue et pour toute acquisition dans cette année.
SEQUENCE DE
TOUCHES
AFFICHAGE
SEQUENCE DE
TOUCHES
AFFICHAGE
fs
-
21- 30
fCLEARÎ
00-
n
22- 11
1
01- 1
:0
23- 45 0
2
02- 2
gm
24- 43 35
z
03- 10
gi35
25-43, 33 35
?1
04- 44 1
:2
26- 45 2
~
05- 34
gu
27- 43 31
?2
06- 44 2
:0
28- 45 0
1
07- 1
fV
29- 42 23
-
08- 30
t
30- 31
?0
09- 44 0
1
31- 1
1
10- 1
?=0
32- 44 40 0
fV
11- 42 23
?=2
33- 44 40 2
:1
12- 45 1
gi26
34-43, 33 26
140


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