2 2 1 (LOOKUP ) VLOOKUP(HLOOKUP) JR () 1 2 (S101.xlsx() 1 3 (1) C2) (2) (C3) (3) 2 (C4,C5) (4) (C6,C7) 1.1 (C6) C5 4 C6 C

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1 2 1 2 (lookup ) (1) LOOKUP (2) (ROUNDUP,ABS (3) (4) (5)

2 2 2 1 (LOOKUP ) VLOOKUP(HLOOKUP) JR () 1 2 (S101.xlsx() 1 3 (1) C2) (2) (C3) (3) 2 (C4,C5) (4) (C6,C7) 1.1 (C6) C5 4 C6 C

3 !"#$ % &'()* +,-./ :;< = >?@ABCDEF G H IJ KLMNOPQ RS TU V WX YZ[\ ]^_ `a bcdef ghij kl mn opqr st uvw xyz{ } ~ ƒ ˆ Š ŒŽ š œ žÿ ª«±²³ µ ¹ º»¼ ½¾ ÀÁÂ ÃÄÅ ÆÇ È ÉÊË ÌÍÎ ÏÐ ÑÒ ÓÔÕ Ö Ø ÙÚ ÛÜ ÝÞß àáâ ãä åæ çèé êëì íî ïð ñòó ôõö ø ùú ûüý þÿ3 2 # / JR JR Excel VLOOKUP Excel

4 2 4 2 JR Excel VLOOKUP

5 2 5 F G H I JK LMNOPQR S TUV WXY Z[\] ^ _`a bc defg h ijklm nopqr stu v wxyz{ }~ ƒ ˆ Š ŒŽ š œ ž Ÿ ª«± ²³ µ ¹ º»¼½ ¾ À ÁÂ Ã ÄÅÆ ÇÈÉ ÊË ÌÍ ÎÏÐ ÑÒÓ ÔÕ Ö ØÙÚ ÛÜÝ Þß àá âãä åæç èé êë ìíî ïðñ òó ôõ ö ø ùúû üý þÿ :;<=>?@ABCDE!"#$ %&'()*+,-. / VLOOKUP

6 VLOOKUP C6 3 VLOOKUP C6: =VLOOKUP(C5,$A$21:$C$30,2,TRUE) VLOOKUP VLOOKUP(,,, ) 4 (C5 C5 2 (C5) () 1 (FALSE) (TRUE) TRUE () $ C7 3

7 1 2 7 ROUNDUP(3.14,0) 4 ROUNDUP(586,-1) 590 ROUNDUP(16.58,1) 16.6 ROUND(3.14,0) 3 ROUND(586,-1) 590 ROUND(16.58,1) 16.6 ROUNDDOWN(3.14,0) 3 ROUNDDOWN(586,-1) 580 ROUNDDOWN(16.58,1) C2 B2 $A$10:$B$ FALSE C2: =VLOOKUP(B2,$A$10:$B$18,2,FALSE) ABS 2 C4: =ABS( C2 - C3 ) JR C4 C5 C5: =ROUNDUP(C4,0) ROUNDUP(A,B) A B ROUND ROUNDDOWN ( 1)

8 2 2.1 S ()B14 B15 B16 (S102.xlsx( ) B16 A3:C11 Vlookup! "#$%& '() *+, -./ :; <=>?@A B CDEF GHI JKL M NOP QRS TUV W XY Z[\ ]^_ ` abc def ghi jk lmn opq rst uv wxyz { }~ ƒ ˆ Š ŒŽ š œ žÿ ª« S4-4 S4.xlsx 3 2

9 S S,A+,A,B+,B,C+,C,D VLOOKUP C2C11 (S103.xlsx() S 8589 A A 7579 B B 6569 C C 059 D 5! "# $% &' () *+,-./ :; <= 6 VLOOKUP TRUE() 5 VLOOKUP

10 (S104.xlsx() GBP EUR CHF USD /108 10

11 ! "# $%& '( )* +,-./ BCD EFGH IJKL MNOPQ RS TUV WXY Z[\ ]^_`a bcd efg hij klm nopqr st uvw xyz { } ~ ƒ ˆ Š Œ Ž š œ žÿ ª«± ²³ µ ¹º»¼½ ¾ À ÁÂÃÄÅ ÆÇÈÉÊË ÌÍÎÏÐÑ ÒÓÔÕÖ ØÙÚÛ ÜÝ Þßàáâãäåæçèé êëìíîï ðñòóôõö øùúûü ýþÿ' % >"& E4 E4 GBP E4 C4 E3 D4 2

12 E4: =IF(C4=E3,D4, ) 2 12 : E4 : E4:H12 E5,E6 2 E5 IF(C5=E4,D5, ) IF(C5=E3,D5, ) E6,E7 E4 E3 2 E4: =IF(C4=E3,D4, ) =IF(C4=E3,D4, ) E5: =IF(C5=E4,D5, ) =IF(C5=E3,D5, ) E6: =IF(C6=E5,D6, ) =IF(C6=E3,D6, ) E7: =IF(C7=E6,D7, ) =IF(C7=E3,D7, ) E4: =IF(C4=E3,D4, ) =IF(C4=E3,D4, ) F4: =IF(D4=F3,E4, ) =IF(C4=F3,D4, ) G4: =IF(E4=G3,F4, ) =IF(C4=G3,D4, ) H4: =IF(F4=H3,G4, ) =IF(C4=H3,D4, ) E4 2 C4 D4

13 $ 2 13 E4: =IF($C4=E$3,$D4, ) C 3 D C 3 D E4 E4 E4:H (GBP) 1 = () / = 20, 483 I ) f(x) = ax + b a b 3 8 B2:D3 3 1 a b (1) A6 10 A7 =A6+0.5 (2) B6 B6:D46 B6 (3) 8 3 ()

14 2 14!" # $ % & ' () * +, 8 y = ax + b (4) a, b 4.2 S (S105.xlsx() 10 3 ( 1)( 2)( 3) km( 20km km 2 70km 60 2 (

15 = 10 (F ) (G 1 )

16 1 10 (G ) (A14:D19) VLOOKUP VLOOKUP ( 1 ) () 10 () () 5 S106-1 (S106.xlsx())

17 :) ) B4 B10

18 (2016 ) 0 1,625,000 0% 650,000 1,625,000 1,800,000 40% 0 1,800,000 3,600,000 30% 180,000 3,600,000 6,600,000 20% 540,000 6,600,000 10,000,000 10% 1,200,000 10,000,000 12,000,000 5% 1,700,000 12,000,000 0% 2,300,000 (B15) B2 =B2 (B16) VLOOKUP 3 (B17) VLOOKUP (B18) = ( ) +

19 (B23) (= (B24) (IF ) (B25) 1 380,000 (B26) 1 630,000 (B27) 380,000 () (B28)

20 IF )

21 ,950,000 5% 0 1,950,000 3,300,000 10% 97,500 3,300,000 6,950,000 20% 427,500 6,950,000 9,000,000 23% 636,000 9,000,000 18,000,000 33% 1,536,000 18,000,000 40% 2,796,000 4 = ( ) VLOOKUP 2.1%

22 ! "#$%&'()*+,-./ :;<=>?@ABCDEFGHIJKLMNO P QR STUVWXYZ[\]^_`abcdefghijk l mn opqrstuvwxy z{ }~ ƒ ˆ Š ŒŽ š œžÿ ª«±²³ µ () 15 () (B12) (B20) (B44) (B20) (B20) ()

23 () (B2) (B41) TAX Q&A () (1) 5 (2) (3) (2) - +

24 ,400,000 6,000,000 3,000,000 10,000,000 10,000, , , ,000 1,000,000 1,000,000 (19 23 ) (16, :) ,851,300 6,127,000 3,529,100 9,125,600 9,658,000

2 2 1 (LOOKUP ) VLOOKUP(HLOOKUP) JR ( ) 1 2 (S101.xlsx() 1 3 (1) C2) (2) (C3) (3) 2 (C4,C5) (4) (C6,C7) 1.1 (C6) C6 C

2 1 2 (lookup ) (1) LOOKUP (2) (ROUNDUP,ABS (3) (4) (5) 2 2 1 (LOOKUP ) VLOOKUP(HLOOKUP) JR ( ) 1 2 (S101.xlsx() 1 3 (1) C2) (2) (C3) (3) 2 (C4,C5) (4) (C6,C7) 1.1 (C6) C6 C5 4 4 4 154 154 µ µ Ž ƒ ƒ Œ