Cost/Sell/Margin; Depreciation; Bond Calculation - Casio fx-CP400 User Manual

Cost/Sell/Margin

= 1 –
100

Depreciation

u Straight-Line Method
( – )
×
=
1
u Fixed-Percentage Method
×
×
=
1
100
= – –
1
u Sum-of-the-Years'-Digits Method
( 1)
=
2
1
×
= (
1
12
– (
= (
+1
= – –
1
u Declining-Balance Method
×
×
=
1
100
= –
–1

Bond Calculation

u Terms in the formulas
: price per $100 of face value
: redemption price per $100 of face value
: coupon rate (%)
: annual yield (%)
: number of coupon payments per year
(1 = Annual, 2 = Semi-annual)
: number of coupon payments until maturity ( is
used when "Term" is specified for "Bond Interval".)
: accrued interest
: price including interest
: accrued days
: number of days in coupon period where settlement occurs
: number of days from purchase date until next coupon payment date =
1
=
12
1
= (
12
1
1
= –
12
– )
1) 2
)( – –
1
1
1
12
+1
=
1 –
100
( – )
) ×
–1
100
= –
–1
( ( ) + 1)(
=
– 2
= ( )(
12 – 1
×
) ( 1 12)
12
= –
–1
= – –
1 1
= ( 1 12)
Issue date
Purchase date (d1)
× 100
(%) = 1 –
( – ) 12 –
×
=
+1
12
= (
+1
= 0 ( 1 12)
+1
( ) + 2 ×
2
– – ) (
1
= (
= 0
+1
Coupon payment dates
–
Chapter 11 Financial Application
1
( 1 12)
1 12)
( ))
1)
×
+ )
–1
100
( 1 12)
Redemption date (d2)
185