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) C5 4 C6 C5 4 4 4 154 154
µ µ Ž ƒ ƒ Œ Ž µ Œ Ž µ e µ µ Ž u u Œ d Ž e 2 3 1 JR 1.1.1 2 JR Excel VLOOKUP Excel
2 4 2 JR Excel VLOOKUP 1 4 1 4 133 4 7 154 22 21 388
2 5 3 VLOOKUP
2 6 1.2 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
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) 16.5 1.3 C2 B2 $A$10:$B$18 1 2 FALSE C2: =VLOOKUP(B2,$A$10:$B$18,2,FALSE) 1.4 2 2 2 ABS 2 C4: =ABS( C2 - C3 ) JR C4 C5 C5: =ROUNDUP(C4,0) ROUNDUP(A,B) A B 0 1 0.1 2 0.01-1 10 ROUND ROUNDDOWN ( 1)
2 2.1 S102-1 4 ( ) B14 B15 B16 (S102.xlsx( ) B16 A3:C11 Vlookup µ µ ˆ e ˆ f µ e ƒ ˆ 2 8 4 2.2 S4-4 S4.xlsx 3 2
2 9 2.3 S103-1 6 5 S,A,B,C,D VLOOKUP C2 C11 (S103.xlsx( ) 90 100 S 85 89 A+ 80 84 A 75 79 B+ 70 74 B 65 69 C+ 60 64 C 0 59 D 5 } { 6 VLOOKUP TRUE( ) 5 VLOOKUP 5 0 59 1 90
2 10 3 7 2012 3 (S104.xlsx( ) GBP EUR CHF USD 8 10 8/108 10
ˆ g g f ˆ µˆ 2 11 7 E4 E4 GBP E4 C4 E3 D4 2
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
$ 2 13 E4: =IF($C4=E$3,$D4, ) C 3 D C 3 D E4 E4 E4:H12 1 155 (GBP) 1 =132.154 ( ) 155 132.15 / = 20, 483 I15 15 - ) 4 4.1 1 3 1 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 ( )
2 14 dd dd dd d d d dd dd dd dd dd dd e e d d d d d e e dd 8 y = ax + b (4) a, b 4.2 S15-1 9 (S105.xlsx() 10 3 ( 1) ( 2) ( 3) 14 0 0km( 20km 19 170 170km 2 70km 60 2 (3 10 45
2 15 9 = 10 (F ) (G 1 ) 1 10 (G ) 10
9 2 16 10 (A14:D19) VLOOKUP 1 2 2 3... VLOOKUP ( 1 ) ( ) 10 ( ) ( ) 5 S106-1 (S106.xlsx( ))
2 17 10 5.1 19 23 16 :) 0 1 0 1 2 2 3 3 2 4 2) B4 B10
2 18 11 5.2 3 (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) = ( ) +
2 19 12 5.3 (B23) (= (B24) 0 380000 0(IF ) (B25) 1 380,000 (B26) 1 630,000 (B27) 380,000 () (B28)
2 20 13 5.4 0 0 IF 0 1000 ) 1000 1
2 21 5.5 14 4 0 1,950,000 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%
e µµµ µ f µµµµµµ e e µµ e µµ µµ e e i e 2 22 5.6 ( ) 15 ( ) 2010 4 1 1.5 2012 4 5000 2014 12 622 + 38 (B12) (B20) (B44) 15000 5000 1 2 10000 5000 3 (B20) 15000 5000 (B20) 10000 5000 ()
() 12 - + (B2) (B41) 2 23 TAX Q&A ( ) (1) 5 (2) 10 900 1000 10 - + (3) (2) - +
2 24 5 9,400,000 6,000,000 3,000,000 10,000,000 10,000,000 500,000 200,000 150,000 1,000,000 1,000,000 (19 23 ) 0 1 0 0 2 (16, :) 0 1 0 0 1 0 1 0 0 0 1 0 1 1 0 0 1 2 0 1 2 0 0 3 0 0 1 0 0 2 0 0 0 1 + 8,851,300 6,127,000 3,529,100 9,125,600 9,658,000