SA1203-F J FC-200V http://edu.casio.jp/ RCA501361-001V02
A 1. O19(CLR) 2. fc All:EXE E 3. E(Yes) 4. A 1
E YesE Cancel COMP Payment End Date Mode 365 dn CI Periods/Y Annual Bond Date Date Date Input MDY PRF/Ratio PRF B-Even Quantity Digit Sep. Off Angle Deg Display Digits Norm1 Off 15 36 (91 1 2 + - A 2)+3E SHIFT 1 ALPHA S 2
1 S VARS Y} t 1a(S-MENU) 1(1-VAR) fcde REPLAY z Z Deg Rad 17 3
4 D
u u D 5
O FC-200V... 3LR44 6 D
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... 1... 1... 1... 2... 3... 4... 6... 11... 11... 11... 11... 12... 12... 15... 15... 16... 23... 23... 25... 28... 29... 29... 30... 33... 33... 34... 36 Ans... 36 M... 38 A, B, C, D, X, Y... 40 8
VARS... 41... 42... 43 Simple Interest: SMPL... 43 Compound Interest: CMPD... 45 Cash Flow: CASH... 51 Amortization: AMRT... 55 Conversion: CNVR... 59 Cost/Sell/Margin: COST... 61 Days Calculation: DAYS... 63 Depreciation: DEPR... 66 Bond:BOND... 70 Break-Even: BEVN... 76 Break-Even Point Calculation... 77 Margin Of Safety... 80 Degree of Operating Leverage... 82 Degree of Financial Leverage... 84 Degree of Combined Leverage... 86 QTY CONV... 88... 91... 91... 94... 95 π e... 96... 96... 97... 97... 98... 99 9
... 100... 101... 105... 105... 114... 117... 132... 132... 133... 133... 135... 136... 139... 139... 139... 141... 142... 145 10 D
O 1A OFF 16 3638 40VARS41 1. s u 2. c CONTRAST:EXE E u 3. d e 4. E 11
1 + A Y 1 11(sin) 1Y(INS) S Sn(A) S5(e) 3196 A { 12
A 7 1 3 3 S 3 M STO RCL 39 1t(STO) t 39 40 91 105 360 SI 360 17 17 DMY 17 7 8 9 17 13
FIX Fix 17 SCI Sci 34 Disp 33 14
Simple Interest S 43 Compound Interest c 45 Cash Flow C 51 Amortization A 55 Compute m 29, 95 Statistics a 105 Conversion n 59 Cost/Sell/Margin o 61 Days Calculation D 63 Depreciation d 66 Bond b 70 Break-Even B 76 15
A Setup 2 s Set: E s s 1. s u u 17 2. fce u u 17 Set 1. fc Set: E u u 17 16
A No. 1 Payment / 17 2 Date Mode 18 3 dn 18 4 Periods/Y 18 5 Bond Date 18 6 Date Input 19 7 PRF/Ratio 19 8 B-Even 19 9 Digit Sep. 3 20 0 Angle 20! Fix 20 @ Sci 21 # Norm 21 $ 22 % CONTRAST 22 A fc E 1 PaymentCMPDAMRT u 1:Begin... 2:End... 1. fc Payment E 2. 1 1:Begin2 2:End 17
2 Date ModeSMPLDAYS BOND u 1 1:360... 360 2:365... 365 1. fc Date Mode E 2. 1 1:3602 2:365 3 dncmpd u 1:CI... 2:SI... 1. fc dn E 2. 1 1:CI2 2:SI 4 Periods/Y BOND u 1 1 Annual 1 Semi-Annual 1:Annual... 11 2:Semi... 1 1. fc Periods/Y E 2. 1 1:Annual2 2:Semi 5 Bond Date BOND u Date Term 1:Date... 2:Term... 18
1. fc Bond Date E 2. 1 1:Date2 2:Term 6 Date InputDAYSBOND u MDYDMY 1:MDY... 06012006 2006 6 1 2:DMY... 01062006 2006 6 1 1. fc Date Input E 2. 1 1:MDY2 2:DMY 7 PRF/Ratio BEVN u PRF r% 1:PRF... 2:r %... 1. fc PRF/Ratio E 2. 1 1:PRF2 2:r% 8 B-Even BEVN u Quantity Sales 1:Quantity... 2:Sales... 19
1. fc B-Even E 2. 1 1:Quantity2 2:Sales 9 Digit Sep. COMP u 3 @ Sci 1:Superscript... 123'456 2:Subscript... 123,456 3:Off... 3 123456 1. fc Digit Sep. E 2. 1 1:Superscript2 2:Subscript3 3:Off 0 Angle u 1:Deg... 2:Rad... 3:Gra... π 90 100 2 1. fc Angle E 2. 1 1:Deg2 2:Rad3 3:Gra! Fix u 20
u! Fix @ Sci # NormOff 0 9... 09 100 7 14.286 Fix 3 14.29 Fix 2 1. fc Fix E 2. @ Sci u u @ Sci! Fix # NormOff 1 9, 0... 11 100 10 7 1.4286 10 0 Sci 5 1.429 10 0 Sci 4 1. fc Sci E 2. # Norm u u # Norm! Fix @ SciOff 1 2... Norm1 Norm2 Norm1 10 2 x, x 10 10 Norm2 10 9 x, x 10 10 1 200 5 10 3 Norm1 0.005 Norm2 1. fc Norm E 2. 1 Norm12 Norm2 21
$ CASH u DataEditorFREQ DataEditor 1:On... FREQ 2:Off... FREQ 1. fc E 2. 1 1:On2 2:Off Editor % CONTRAST u 1. fc CONTRAST:EXE E 2. d e 3. E A 1. O19(CLR) 2. fc Setup:EXE E. 3. E(Yes) 4. A E Yes E Cancel COMP 22
E - 2 (5 4) 2 ( 3) 2(5+4)- 2*y3E A sin, cos, ' sin(, cos(, tan(, sin 1 (, cos 1 (, tan 1 (, sinh(, cosh(, tanh(, sinh 1 (, cosh 1 (, tanh 1 (, log(, ln(, e^(, 10^(, ^(, '(, 3 '(, Abs(, x ', Pol(, Rec(, Rnd( - sin 30 z 1. t 2. fc sin( E 3. 30)E - sin 30 1. 11(sin) 2. 30)E 23
A ( 2 (5+4) 2 sin(30) 2 '(3) 20 A 2 π A E ) 30 A 14 ] 1111 2222 3333 444 ]d A 99 199 1 1 111(sin)2 12 1 I 89 I 34 76 91 89 24 F
G G Ans 36 A + I 1Y(INS) A Y - 369 12 369 13 369*13 Y 25
2 A d e Y Y 1 1-369 12 36912 1 369**12 dd Y 1 369**12 ddd Y 26
A d e Y d e - sin 60cos 60 12(cos)60) dddy 11(sin) 12(cos)60) dddd 11(sin) A d e 27
EMath ERROR Syntax ERROR d e - 14 10 2 14 0 2 14/0*2E ed d1 E eda 28
15 COMPm + - * / 1 2.5 1 2 1.5 2.5+1-2E 2 7 8 4 5 36 7*8-4*5E 132 A - 1 6 Norm1 3 Fix3 3 Sci3 17 29
A E - 2 3 4 115 (2+3)* (4-1E E 1 2% 0.02 21((%)E 2 150 20% 30 150*20 1((%)E 3 660 880 660/880 1((%)E 4 2500 15 2500+2500 *151((%)E 30
5 3500 25% 3500-3500 *251((%)E 6 168 98 73420% 168+98+ 734E -G*201((%)E 7 500g300g% 300+500 1.(A%) 8 4046% 48 46-40 1.(A%) eeey8e 9 48025% 480*25 1.(A%) 31
480/25 1.(A%) 0 130 4% 130*y4 1.(A%) 130/y4 1.(A%) 32
1 1 : 2 2 : 3 3 1 E - 3 3 3 3 1. 3+3 2. t 3. fc : E 4. 3*3 E Disp E Disp Disp 33
A f - 1+1E 2+2E 3+3E f f ` $c O 34
A d e E - 4 3 2.5 14.5 4 3 7.1 4.9 4*3+2.5E A d YYYY -7.1E 35
VARS M A, B, C, D, X, Y 6 10(n, I, PV, PMT, FV, P/Y, C/Y, PM1, PM2, Dys) COMP( ) COMPm Ans A Ans Ans E l m 1m M t 1t STO 15 Ans Ans Ans A 36
Simple interest Mode"ALL:Solve" Answer Memory A Ans 1 3 4 30 3*4E /30E /Ans 2 3 2 4 2 314(x 2 )+4 14(x 2 )E 15(')E Ans 232 E Ans AAns G 37
A Ans GAns 1 123 456 123 456 579 789 579 210 123+456E 789-GE 2 3 2 4 2 5 314(x 2 )+4 14(x 2 )E 15(')G)+5E M A MM {} ( { }) m M {} ( { }) 1m(M ) M m 1m M E m 1m M E M M m1m M M M 38
M Sm(M) M - SMPL SIM SMPL 1. SMPL SI 43 2. 1t(STO) 3. fc SI E 4. fc M: E 5. E(Yes) u # M M 0 M A A M 40-23 9 32 23+9m 53 6 47 53-6m )45 2 90 45*21m(M ) 99 3 33 99/3m 22 Sm(M)E 39
A 1. 0 2. 1t(STO) 3. fc M: E 4. E(Yes) M 0 M A, B, C, D, X, Y 6A, B, C, D, X, Y A n B o C D A A 3 5 1. 3+5 2. 1t(STO) 3. fc A: E 4. E(Yes) A Sn(A) A B Sn(A)*So(B)E 40 D d X ) Y t
- CMPDPMT A CMPD 1. fc PMT 2. 1t(STO) 3. fc A: E 4. E(Yes) u # A A - B C 9 6 3 1.425 5 8 1. 9*6+3 2. 1t(STO) 3. fc B: E 4. E(Yes) 5. 5*8 6. 1t(STO) 7. fc C: E 8. E(Yes) 9. So(B)/SD(C)E VARS n, I, PV, PMT, FV, P/Y, C/Y, PM1, PM2, Dys VARS 41
VARS COMP A COMPVARS 1. 1t(VARS) 2. fc VARS E A VARS 1. O19(CLR) 2. fc VARS:EXE E 3. E(Yes) 4. A E Yes E Cancel VARS P/Y, C/Y... 1 n, I, PV, PMT, FV, PM1, PM2, Dys... 0 VARS VARS VARS 1. O19(CLR) 2. fc Memory:EXE E 3. E(Yes) 4. A E Yes E Cancel 42
Simple Interest: SMPL () A S A No. 1 Set* (Date Mode) 365 2 Dys () 120 3 I () 5% 4 PV () 10,000 * Date Mode 17 Date Mode A 1 SI SFV 1. 1234 ufc 1 Set: E u 2 365 ufc 2 Dys 120E ufc 3 I 5E ufc 4 PV 10000E 43
2. ufc ALL:Solve 3. l E ALL:Solve Solve l E A 2 SI 2 SI:Solve l 3 SFV 2 SFV:Solve l A VARS VARSDys, I, PV VARS VARS VARS COMP 44
A 365-day Mode 360-day Mode SI : Dys : PV : I % : SFV : SI' = Dys 365 PV i I% i = 100 SI' = Dys 360 PV i I% i = 100 SI = SI' SFV = (PV + SI') Compound Interest: CMPD 54 A c A No. 1 Set* 1 Payment End() 2 n 48() 3 I 4% 4 PV 1,000 5 PMT 300 F 45
No. 6 FV 16760 7 P/Y PMT 12 8 C/Y* 2 12 * 1 u Payment 17 Payment u dn CI 17 dn * 2 212 A 1 Payment7 P/Y8C/Y 54 1 :FV 1. 45 2 ufc 1 Set: E u 2 End ufc 2 n 48E ufc 3 I 4E ufc 4 PV 1000E ufc 5 PMT 300E ufc 7 P/Y 12E ufc 8 C/Y 12E 46 F
u u y 2. ufc FV 3. l A n I :PV PMT :FV A n 1 16 20 u P/Y 12 n 1. fc n 2. 20 u 20 1 30 F 47
3. 16 4. E n A 17dn A VARS VARSn, I, PV, PMT, FV, P/Y, C/Y VARS VARS VARS COMP 48 F
A u PV, PMT, FV, n I % G 0 I % = 0 PV = (PMT n + FV) PV + FV PMT = n FV = (PMT n + PV) PV + FV n = PMT = (1+ i S) 1 β α, β = (1 + i) ( Intg(n)) i γ PV = = { { α PMT β FV γ PMT = γ PV β FV α FV = γ PV α PMT β { (1+ is) PMT FV i } log (1+ is) PMT + PV i n = log (1+ i) (1+ i ) Frac (n)... dn : CI 1+ i Frac (n)... dn : SI 0... Payment : End S = 1... Payment : Begin { I %...(P/Y = C/Y = 1) 100 i = C/Y I % P/Y (1+ ) 1... 100 [C/Y ] D 49
u I % i i γ PV + α PMT + β FV = 0 { P/Y I% = C/Y (1+ i ) 1 i 100... (P/Y = C/Y = 1) { } C/Y 100... n : I % : PV : PMT : : FV P/Y C/Y : PMT : fc = 7 l 7 = 50 F
(Cash Flow: CASH) Discounted Cash Flow, DCF 4 NPVNet Present Value IRR Internal Rate of Return PBPPayback Period * NFVNet Future Value * PBPDPPDiscounted Payback Period I 0% PBPSPP :Simple Payback Period A C CF2 CF3 CF4 CF5 CF6 CF7 CF1 CF0 CF0 1 CF1, 2 CF2 A No. 1 I 3% 51
A CF0 1,000,000 CF1 100,000 CF2 450,000 CF3 500,000 CF4 400,000 A 1 NPV 1. 51I ufc 1 I 3E ufc Csh=D.Editor x E CASH D.Editor x DataEditor xy FREQ u 1000000E CF0 y u 100000E CF1 u 450000E CF2 u 500000E CF3 u 400000E CF4 2. E 52
3. ufc NPV:Solve 4. l E A 2 IRR u 3 IRR:Solve u IRR I 3 PBP u 3 PBP:Solve 4 NFV u 3 NFV:Solve A DataEditor 80 40 26 DataEditor X X, Y X, FREQ X, Y, FREQ xyfreq 1-VAR Off 22 1-VAR 2-VAR 2-VAR 1-VAR 53
A VARS VARSI I I I COMP A u NPV CF1 CF2 CF3 NPV = CF0 + + + + (1+ i) (1+ i) 2 (1+ i) 3 CFn I % + i = (1+ i) n 100 n79 u NFV NFV = NPV (1 + i ) n u IRR IRR CF1 CF2 CF3 0 = CF0 + + + + + (1+ i) (1+ i) 2 (1+ i) 3 CFn (1+ i) n NPV 0 IRR i 100 NPV 0NPV 0 IRR u PBP PBP = NPVn = Σ > 0) {0...(CF0 NPVn n... n k = 0 NPVn+1 NPVn CFk (1 + i) k n: NPVn 0, NPVn+1 0 0 54
Amortization: AMRT BAL PM2 INT PM1 PRN PM1 ΣINT PM1PM2 ΣPRN PM1PM2 A A a 1 c b 1... PM1... PM2... a PM1INT b PM1PRN c PM2 BAL 55
e 1 d d PM1PM2 ΣPRN e PM1PM2 ΣINT A No. 1... PM1... PM2... 1 Set* 1 Payment End 2 PM1 PM1 15 3 PM2* 2 PM2 28 4 n* 3 5 I 2% 6 PV 10,000,000 7 PMT 1 92,000 8 FV* 3 9 P/Y PMT 12 0 C/Y* 4 12 * 1 Payment 17 Payment * 2 PM2PM1 * 3 * 4 212 y 56 F
A 1 28 BAL 1. 561, 2, 3, 5, 6, 7, 9, 0 ufc 1 Set: E u 2 End ufc 2 PM1 15E ufc 3 PM2 28E ufc 5 I 2E ufc 6 PV 10000000E ufc 7 PMT 92000E ufc 9 P/Y 12E ufc 0 C/Y 12E 2. ufc BAL:Solve 3. l E 57
A 2 15 PM1INT u 2 INT:Solve 3 15 PM1PRN u 2 PRN:Solve 4 15 PM1 28 PM2 ΣINT u 2 ΣINT:Solve 5 15 PM1 28 PM2 ΣPRN u 2 ΣPRN:Solve A VARS VARSPM1, PM2, n, I, PV, PMT, FV, P/Y, C/Y VARS VARS VARS COMP A a PM1INT INTPM1 = I BALPM1 1 i I (PMT sign) b PM1PRN PRNPM1 = PMT + BALPM1 1 i c PM2 BAL BALPM2 = BALPM2 1 + PRNPM2 58
d PM1PM2 ΣPRN PM2 Σ PRN = PRNPM1 + PRNPM1+1 + + PRNPM2 PM1 e PM1PM2 ΣINT PM2 Σ INT = INTPM1 + INTPM1+1 + + INTPM2 PM1 BAL0 = PV... Payment: End INT1 = 0, PRN1 = PMT... Payment: Begin A P/Y C/Y, I % I %' I%' = P/Y : C/Y : i = I%' 100 Conversion: CNVR APR EFF { } 100 [C / Y ] I% [P / Y ] (1+ ) 1 100 [C / Y ] A Conversion n 59
A No. 1 n 6 2 I 3% A 1 APREFF 1. n I ufc 1 n 6E ufc 2 I 3E 2. ufc EFF:Solve 3. l E A 2 EFFAPR u 2 APR:Solve A VARS VARSn, I EFF APR I 60
VARS VARS VARS COMP A EFF = APR = n APR/100 1+ 1 100 n 1 EFF n 1+ 1 n 100 100 APR : % EFF : % n : Cost/Sell/Margin: COST 2 A o 61
A No. 1 CST 40 2 SEL 100 3 MRG 60% A 1 MRG 1. 2 ufc 1 CST 40E ufc 2 SEL 100E 2. ufc 3 MRG 3. l A MRG CST SEL 2 CST 1. 1 1(MRG SEL 2. 2CST 3 SEL 1. 1 1 MRG CST 2. 2SEL 62
A VARS VARSCST, SEL, MRG VARS A MRG CST = SEL 1 100 SEL = CST MRG 1 100 CST MRG(%) = 1 100 SEL CST : SEL : MRG : Days Calculation: DAYS d1, d21901 1 1 2099 12 31 A D 63
A No. 1 Set* 1 Date Mode 365 / 2 d1* 2 3 d2* 2 11052004 2004 11 5 04272005 2005 4 27 ) 4 Dys 173 * 1 u Date Mode 17 Date Mode u 360 d1 3130 d2 311 * 2 u 1 9 1 9 0 201, 02...09 u Date Input MDY DMY 17 Date Input A 1 Date Mode2d13 d24 Dys 2 1 1 Dys 1. 2 ufc 1 Set: E u 2 365 64
ufc 2 d1 11052004E ufc 3 d2 04272005E 2. ufc 4 Dys 3. l A 2, 317 Date Mode 365 360 d1, d2 Answer Memory 2 d1dysd2 u 1d2 Dys 173 2 d2 3 d2dysd1 u 1d1 Dys 173 2 d1 A VARS VARSd1, d2, Dys VARS VARS 65
VARS Dys COMP Depreciation: DEPR 4 SL FP : Straight-Line Method : Fixed Percent Method SYD : Sum-of-the- DB Year s Digits Method : Declining Balance Method A d A No. 1 n 6 2 I* 1 25 Factor 200 3 PV 150,000 4 FV 0 5 j 3 6 YR1 2 * 1 FP DBFactor DB2002 Double Declining Balance 66
A 1 SL 1. 661, 2, 3, 4, 5, 6 ufc 1 n 6E ufc 2 I 25E FPDB 2 I ufc 3 PV 150000E ufc 4 FV 0E ufc 5 j 3E ufc 6 YR1 2E 2. ufc SL:Solve 3. l E A 2 25%FP u 2 FP:Solve 3 SYD u 2 SYD:Solve 4 2 Double Declining Balance u 1 I 200 2 DB:Solve 67
A VARS VARSn, I, PV, FV VARS VARS VARS COMP A 4 Straight-Line Method (PV FV ) YR1 SL1 = u n 12 (PV FV ) SLj = n (PV FV ) 12 YR1 u n 12 SLn+1 = SL j : j n : PV : FV : j (YR1G12) : YR1 : 68
Fixed Percent Method I% YR1 FP1 = PV 100 12 I% FPj = (RDVj 1 + FV ) 100 FPn+1 = RDVn (YR1G12) RDV1 = PV FV FP1 RDVj = RDVj 1 FPj RDVn+1 = 0 (YR1G12) FP j : j RDV j : j I % : Sum-of-the-Year s Digits Method n (n +1) Z = 2 YR1 n' = n 12 (Intg (n' ) +1) (Intg (n' )+2 Frac(n' )) Z' = 2 n YR1 SYD1 = (PV FV ) Z 12 n' j+2 SYDj = ( )(PV FV SYD1) ( jg1) Z' n' (n +1)+2 SYDn+1 = ( )(PV FV SYD1) Z' 12 YR1 (YR1G12) 12 RDV1 = PV FV SYD1 RDVj = RDVj 1 SYDj SYD j : j RDV j : j 69
Declining Balance Method I% YR1 DB1 = PV 100n 12 RDV1 = PV FV DB1 DBj = (RDVj 1 + FV ) RDVj = RDVj 1 DBj DBn +1 = RDVn RDVn+1 = 0 DB j : j RDV j : j I % : Bond:BOND A b I% 100n (YR1G12) (YR1G12) A No. Periods/Y 1 Set* 1 Bond Date 2 d1* 2 3 d2* 2 * 3 70 Annual 1/ Date 06012004 2004 6 1 12152006 2006 12 15 4 n 3 5 RDV* 4 $100 $100 6 CPN* 5 3% F
No. 7 PRC* 6 $100 $97.61645734 8 YLD 4% * 1 u Date Term 17 Bond Date u 11Annual 1 Semi-Annual 17 Periods/Y * 2 u 1 9 1 9 0 201, 02...09 u Date Input MDY DMY 17 Date Input * 3 yield on calld2 call date * 4 yield of maturityrdv 100 * 5 CPN 0 * 6 $100 PRC INT CST d11902 1 1 2097 12 30 d21902 1 2 2097 12 31 y 71
A Date Mode 365 365 / 17 Date Mode 17s A 1 Date PRC 1. 70 17 Date Mode 365 Bond DateDate 123568Term14568 ufc 1 Set: E ufc Periods/Y E u 1 Annual ufc 1 Set: E ufc Bond Date E u 1 Date ufc 2 d1 06012004E ufc 3 d2 12152006E ufc 5 RDV 100E ufc 6 CPN 3E ufc 8 YLD 4E 72
2. ufc 7 PRC 3. l E A 2 Date YLD u 1YLDPRC 97.61645734 2 YLD u y 3 Term PRC u 1 Bond Date 2 Term d1, d2nn 3 4 Term YLD u 1 Bond Date 2 Term d1, d2 nn 3 YLDPRC 97.61645734 2 YLD 73
A VARS VARS n, d1, d2 n n COMP BOND VARS RDV, CPN, PRC, YLD A D A B d2 d1 PRC : $100 CPN: % YLD : % A M : N : Periods/Y Annual1 Semi- Annual2 : Bond Date Termn RDV: $100 D B INT : CST : : : 74
$100 PRC DateBond Date 1 CPN RDV + M A CPN PRC = + ( ) B YLD/100 D M 1+ ( ) D M 1 PRC = INT = TermBond Date YLD A CPN D M RDV YLD/100 (1+ ) M CPN N Σ k=1 CST = PRC + INT YLD/100 (1+ ) M M (N 1+B/D ) (k 1+B/D ) + A CPN D M CPN RDV n M PRC = Σ YLD/100 n k=1 YLD/100 k (1+ ) (1+ ) M M INT = 0 CST = PRC 75
Break-Even: BEVN 6 A B A Break-Even 6 BEV(Break-Even Point Calculation): MOS Margin Of Safety : DOL Degree of Operating Leverage : DFL Degree of Financial Leverage : DCL Degree of Combined Leverage : QTY CONV. Quantity Conversion : fc E 76
Break-Even Point Calculation 0 A BEV 1. B 2. fc BEV:EXE 3. E A No. 1 Set* 1 PRF/Ratio B-Even PRF Quantity 2 PRC 100 3 VCU 50 4 FC 100,000 5 PRF * 2 400,000 r %* 2 40% 6 QBE * 3 10,000 SBE* 3 1,000,000 77
* 1 u PRF r % 17 PRF/Ratio u Quantity (Sales) 17 B-Even * 2 PRF/Ratio Ratio r % * 3 B-Even Sales SBE A 1 (QBE) 1. 77 12345 ufc 1 Set: E ufc PRF/Ratio E u 1 PRF ufc 1 Set: E ufc B-Even E u 1 Quantity ufc 2 PRC 100E ufc 3 VCU 50E ufc 4 FC 100000E ufc 5 PRF r % 0E 78
2. ufc 6 QBE 3. l A 2 SBE u 1 B-Even 2 Sales2 SBE 3 400,000QBE u 1 PRF 400000 4 400,000 SBE u 1 B-Even 2 SalesPRF 400000 2 SBE 5 40% QBE u 1 PRF/Ratio 2(r %r % 40 6 40%) SBE u 1 PRF/Ratio 2 r % B-Even 2 Sales r % 40 2 SBE 7 u 2 31 45 6 54 1 79
A BEV(Break-Even Point Calculation) VARS VARSPRC, VCU, FC, PRF, r %, QBE, SBE VARS BEVNBEV, MOS, DOL, DFL, DCL, QTY CONV. A PRF/Ratio: PRF QBE = SBE = PRF/Ratio: r % QBE = SBE = FC + PRF PRC VCU FC + PRF PRC VCU PRC PRC 1 1 QBE : FC PRC r% 100 FC r% 100 VCU VCU FC : PRF : PRC : VCU : SBE : r % : Margin Of Safety 80 PRC
A MOS 1. B 2. fc MOS:EXE 3. E A No. 1 SAL 1,200,000 2 SBE 1,000,000 3 MOS 0.1667 16.67% A 1 MOS 1. 2 ufc 1 SAL 1200000E ufc 2 SBE 1000000E 2. ufc 3 MOS 3. l 81
A MOSSAL SBE A MOS VARS VARSSAL, SBE, MOS MOSVARS BEVNBEV, MOS, DOL, DFL, DCL, QTY CONV. A SAL SBE MOS = SAL SAL : SBE : MOS : Degree of Operating Leverage A DOL 1. B 2. fc DOL:EXE 3. E 82
A No. 1 SAL 1,200,000 2 VC 600,000 3 FC 200,000 4 DOL 1.5 A 1 DOL 1. 2 ufc 1 SAL 1200000E ufc 2 VC 600000E ufc 3 FC 200000E 2. ufc 4 DOL 3. l A DOLSAL VCFC 83
A DOL VARS VARSSAL, VC, FC, DOL DOL VARSBEVNBEV, MOS, DOL, DFL, DCL, QTY CONV. A SAL VC DOL = SAL VC FC SAL : VC FC : : DOL : Degree of Financial Leverage A 1. B 2. fc DFL:EXE 3. E A No. 1 EIT 400,000 2 ITR 80,000 3 DFL 1.25 84
A 1 DFL 1. 84 2 ufc 1 EIT 400000E ufc 2 ITR 80000E 2. ufc 3 DFL 3. l A DFL EIT)ITR A VARS VARSEIT, ITR, DFL DFL VARSBEVNBEV, MOS, DOL, DFL, DCL, QTY CONV. A EIT DFL = EIT ITR EIT : ITR : DFL : 85
Degree of Combined Leverage A DCL 1. B 2. fc DCL:EXE 3. E A No. 1 SAL 1,200,000 2 VC 600,000 3 FC 200,000 4 ITR 100,000 5 DCL 2 A 1 DCL 1. 2 ufc 1 SAL 1200000E ufc 2 VC 600000E ufc 3 FC 200000E ufc 4 ITR 100000E 86
2. ufc 5 DCL 3. l A DCLSAL VCFC ITR A DCL VARS VARSSAL, VC, FC, ITR, DCL DCL VARSBEVNBEV, MOS, DOL, DFL, DCL, QTY CONV. A DCL = SAL : VC : FC : ITR : SAL VC SAL VC FC ITR DCL: 87
QTY CONV. 2 12 A QTY CONV. 1. B 2. fc QTY CONV.:EXE 3. E A No. 1 SAL 100,000 2 PRC 200 3 QTY 500 4 VC 15,000 5 VCU 1 30 6 QTY 500 88
A 1 QTY 1. 88 123 2 ufc 1 SAL 100000E ufc 2 PRC 200E 2. ufc 3 QTY 3. l u 36 2 1 3 1QTY 1. 88 456 2 ufc 4 VC 15000E ufc 5 VCU 30E 89
2. ufc 6 QTY 3. l u 63 4 VC1 VCU 3 A QTY CONV. VARS VARSSAL, PRC, QTY, VC, VCU QTY CONV. VARSBEVNBEV, MOS, DOL, DFL, DCL, QTY CONV. A SAL = PRC QTY VC = VCU QTY SAL : PRC : QTY : VC : VCU : 1 90
SHORTCUT A SHORTCUT - 3%5 10% SHORTCUT1 - Payment End I: 3%PV:10,000 PMT: 500 P/Y12 C/Y12 1. c u 2. Payment I PV PMT P/Y C/Y u CMPD45 3. fc n 4. 1t(STO) STO u # 91
5. fc Shortcut1 E STO 6. E(Yes) u E SHORTCUT2 1 10% 1. m u 2. (FV (( PV) + ( PMT) n)) 0.9 + (( PV) + ( PMT) n) u FV, PV nvars 3. SHORTCUT2 u SHORTCUT1 4, 5, 6 Shortcut1 Shortcut2 SHORTCUT - 5 n 60 1. 1 Shortcut1 u n 2. 60E 3. fc FV l u 5 92
4. 2 Shortcut2 u 10% 5. E 2 510 SHORTCUT 2 120 10 n CASH DataEditor 34 A 1. O19 CLR 2. fc Shortcut:EXE E 3. 1 Shortcut12 Shortcut2 u u 1 Shortcut1 2 Shortcut2E Cancel 4. A 93
COMP1 Shortcut12 Shortcut2 FMEM1 FMEM2 A FMEM - FMEM1 sin 1 ( 1. t fc sin 1 ( E 2. 1t(STO) u # STO 3. fc FMEM1 E 4. E(Yes) u E A FMEM - FMEM1 sin 1 ( 1. 11 FMEM1 A 1. O19 CLR 2. fc FMEM:EXE E 3. 1 FMEM1 2 FMEM2 u u 1 FMEM1 2 FMEM2E Cancel 4. A 94
t Rnd(, sin(, cos(, tan(, x 2, '(, ^(, e^(, ln( 15 COMP m A A A { } {} { } {} { } {n} {m} { } ( ) ( ) 95
π e π e π 3.14159265358980 e 2.71828182845904 15 π S5 e sin(, cos(, tan(, sin 1 (, cos 1 (, tan 1 ( A sin({n}) - sin 30 0.5 sin 1 0.5 30 z 11(sin)30)E 1. t 2. fc sin 1 ( E 3. 0.5)E A 96
Deg Rad Gra Angle20 1G DRG' π - 90 50 45 2 (Deg) Deg z (15(π)/2) 1G(DRG')2(r)E 501G(DRG') 3( g )E sinh(, cosh(, tanh(, sinh 1 (, cosh 1 (, tanh 1 ( A sinh({n}) - sinh 1 1.175201194 1. t 2. fc sinh( E 3. 1)E 97
10^(, e^(, log(, ln(, A 10^( {n}... e^( log({n})... log 10 {n} log({m},{n})... log{m}{n} {m} ln({n})... loge{n} 1 log 2 16 4 log16 1.204119983 1. t 2. fc log( E 3. 21)(,)16)E 1. t 2. fc log( E 3. 16)E 10 2 ln 90( loge 90) 4.49980967 1. t 2. fc In( E 3. 90)E 3 e 10 22026.46579 1. t 2. fc e^( E 3. 10)E 98
X 2, X 3, X 1, X^(, '(, 3 '(, x '( A {n} X 2... X 3, X 1 {m} X^({n}... {m} {n} '({n})... 3 '({n})... {m} x '({n})... - 2 3 8 ('2 1) ('2 1) 1 (1 1) 2+2 16 1. 2t 2. fc 3 E 3. E 1. (t 2. fc '( E 3. 2)+1)(t 4. fc '( E 5. 2)-1)E 1. (1+1)t 2. fc ^( E 3. 2+2)E 99
Rec Pol A Pol Pol( X, Y) Pol(, Rec( X: X Y: Y Rec Rec( r, θ) r: r θ : θ 1 '2, '2 z 1. t 2. fc Pol( E 3. 15(')2)1)(,) 15(')2))E θ 180 θ 180 θ Deg Rad Gra 17 Angle r θ 40 X Y 100
2 2, 30 z 1. t 2. fc Rec( E 3. 21)(,)30)E θ 17 Angle X, Y 40 X, Y A r X Pol ('2, '2) 5 2 5 7 A {n}! - (5 3)! 1. (5+3) 2. t 3. fc! E 4. E!, Abs(, Ran#, npr, ncr, Rnd( {}{ } 0 101
A Abs Abs({n}) - Abs (2 7) 5 1. t 2. fc Abs( E 3. 2-7)E A Ran# 3 0.000 0.999 Ran# - 1000Ran# 33 1. 1000t 2. fc Ran# E 3. E E E 102
A nprncr {n} npr {m}, {n} ncr {m} n, r0 r n 1 10 10-10 4 1. 10t 2. fc P E 3. 4E 1. 10t 2. fc C E 3. 4E A Rnd Norm Fix Sci Rnd({n}) Norm1 Norm2 11 Fix Sci 1-200 7 14 400 200/7*14E 1. s 2. fc Fix E 3. 3 4. E 5. E 103 FIX
FIX 200/7E FIX *14E FIX 200/7E FIX 10(Rnd)E FIX *14E 104
15 a A 1. a u 2. fc "1-VAR"w u u u (CASH)D.Editor x 105
3. u 10, 11, 12 10w 11w 12w 4. A u COMP 5. 1a S-MENU u 6. 5 Var u Var 106
7. 2 o u o 8. w u A 1-VAR X A+BX _+CX 2 ln X e^x e X, Y A B^X ab A X^B 1/X 107
afc w A 1a S-MENU 2 Data 1 11 FREQ 22 Off On FREQ FREQ FREQ FREQ 108
FREQ X Y FREQ 1 fc COMP A w 6 XY 0 109
1 22 OFF FREQ 80 40 ON FREQ 40 26 2 m, 1m M STO VARS u FREQ A u u u u f c d e 110
1. 2. w u 1. 2. Y u 1. 2. 1 a S-MENU 3 Edit u Edit 3. 1 Ins u 111
1. 1 a S-MENU 3 Edit u Edit 2. 2 Del-A u A A 1a S-MENU 107 COMP 112
u u u VARS A 1a S-MENU 107 1Type 2Data 3Edit 4Sum 5Var 6MinMax Edit Sum Var MinMax 4Sum, 5Var, 6MinMax 114 117 113
7Reg Reg e ab Reg 1. a 2. fc 1-VAR E A Sum 1a(S-MENU)4(Sum) 1Σx 2 2Σx 2 A Var 1a(S-MENU)5(Var) 1n 2o 3xσn 4xσn 1 o = Σx n xσn = Σ (x o)2 n xσn 1 = Σ (x o)2 n 1 114
A MinMax 1a(S-MENU)6(MinMax) 1minX 2maxX A 1 x 0 1 2 3 4 5 6 7 9 10 FREQ 1 2 1 2 2 2 3 4 2 1 2 1. s 2. fc E 3. 1(On) 4. a 5. fc 1-VAR E 0w1w2w 3w4w5w6w 7w9w10w cec2wc2w2 w2w3w4w2w A1a(S-MENU) 4(Sum) 1(Σx 2 )w 115
1a(S-MENU)4(Sum) 2(Σx)w 2 1 1a(S-MENU)5(Var) 1(n)w 1a(S-MENU)5(Var) 2(o)w 1a(S-MENU)5(Var) 3(xσn)w 3 1 1a(S-MENU) 6(MinMax) 1(minX)w 1a(S-MENU) 6(MinMax)2(maxX)w 116
A 1. a 2. fc A+BX E y = A + BX Sum 1a(S-MENU)4(Sum) 1Σx 2 2Σx 3Σy 2 4Σy X2 X Y2 Y 5Σxy XY 6Σx 3 X3 7Σx 2 y {X2Y } 8Σx 4 X4 Var 1a(S-MENU)5(Var) 1n 2o X o = Σx n 3xσn X xσn = Σ (x o)2 n 117
4xσn 1 5p 6yσn 7yσn 1 X xσn 1 = Σ (x o)2 n 1 Y p = Σy n Y yσn = Σ (y p)2 n Y yσn 1 = Σ (y p)2 n 1 MinMax 1a(S-MENU) 6(MinMax) 1minX 2maxX 3minY 4maxY X X Y Y Reg 1a(S-MENU)7(Reg) 1A 2B A A = Σy B. Σx n B n B. Σxy Σx. Σy = n. Σx 2 (Σx) 2 118
3r 4m 5n r r = n. Σxy Σx. Σy {n. Σx 2 (Σx) 2 }{n. Σy 2 (Σy) 2 } x m = y A B y n = A + Bx - x y 1.0 1.0 1.2 1.1 1.5 1.2 1.6 1.3 1.9 1.4 2.1 1.5 2.4 1.6 2.5 1.7 2.7 1.8 3.0 2.0 x 2 y 3 n ym x 1. s 2. fc E 3. 2(Off) a ce A+BX 1E1.2E1.5E 1.6E1.9E 2.1E2.4E 2.5E2.7E 3E 119
ce1e 1.1E1.2E 1.3E1.4E 1.5E1.6E 1.7E1.8E 2E A1a(S-MENU)7(Reg) 1(A)E 1a(S-MENU)7(Reg) 2(B)E 1a(S-MENU)7(Reg) 3(r)E y 3 m y31a(s-menu) 7(Reg)4(m)E x 2 n 21a(S-MENU) 7(Reg)5(n)E A 1. a 2. fc _+CX 2 E y = A + BX + CX 2 120
SumVar MinMax 117 Reg 1a(S-MENU)7(Reg) 1A 2B A Σy n Σx n Σx 2 n A = B( ) C( ) B Sxy. Sx2 x 2 Sx 2 y. Sxx 2 B = Sxx. Sx 2x 2 (Sxx 2 ) 2 3C C Sx 2 y. Sxx Sxy. Sxx 2 C = Sxx. Sx 2x 2 (Sxx 2 ) 2 (Σx) Sxx 2 = Σx 2 n Sxy = Σxy (Σx. Σy) n Sxx 2 = Σx (Σx 3. Σx 2 ) n Sx 2 x 2 = Σx 4 (Σx 2 ) 2 n Sx 2 y = Σx 2 y (Σx 2. Σy) n 4m1 5m2 x1 m1 = B + B 2 4C(A y) 2C x2 m2 = B B 2 4C(A y) 2C 121
6n y n = A + Bx + Cx 2-119 x 2 y 3n y m1 x1m2 x2 A1a(S-MENU) 7(Reg) 1(A)E 1a(S-MENU)7(Reg) 2(B)E 1a(S-MENU)7(Reg) 3(C)E y 3 m1 31a(S-MENU) 7(Reg)4(m1)E y 3 m2 31a(S-MENU) 7(Reg)5(m2)E x 2 n 21a(S-MENU) 7(Reg)6(n)E 122
A 1. a 2. fc In X E y = A + BlnX 117 Σy B. Σlnx A = n n. Σ(lnx)y Σlnx. Σy B = n. Σ (lnx) 2 (Σlnx) 2 n r. Σ(lnx)y Σlnx. Σy = {n. Σ(lnx) 2 (Σlnx) 2 }{n. Σy 2 (Σy) 2 } y A B m = e n = A + Blnx - x y 29 1.6 50 23.5 74 38.0 103 46.4 118 48.9 x 80 y 73 n y m x 1. s 2. fc E 3. 2(Off) 4. a 5. fc In X E 29E50E74E 103E118E 123
ce1.6e 23.5E 38E46.4E 48.9E A1a(S-MENU) 7(Reg)1(A)E 1a(S-MENU)7(Reg) 2(B)E 1a(S-MENU)7(Reg) 3(r)E x 80 n 801a(S-MENU) 7(Reg)5(n)E y 73 m 731a(S-MENU) 7(Reg)4(m)E A e 1. a 2. fc e^x E 117 A = Σlny B exp(. Σx) B = y = Ae BX n n. Σxlny n. Σx. Σlny Σx 2 (Σx) 2 124
r = m = n. Σxlny Σx. Σlny {n. Σx 2 (Σx) 2 }{n. Σ(lny) 2 (Σlny) 2 } lny lna B n = Ae Bx - x y 6.9 21.4 12.9 15.7 19.8 12.1 26.7 8.5 35.1 5.2 e x 16 y 20 n ym x 1. s 2. fc E 3. 2(OFF) 4. a 5. fc e^x E 6.9E12.9E 19.8E 26.7E 35.1E ce21.4e 15.7E 12.1E8.5E 5.2E A1a(S-MENU)7(Reg) 1(A)E 1a(S-MENU)7(Reg) 2(B)E 125
1a(S-MENU)7(Reg) 3(r)E x 16 n 161a(S-MENU) 7(Reg)5(n)E y 20 m 201a(S-MENU) 7(Reg)4(m)E A ab 1. a 2. fc A B^X E y = AB X 117 A = Σlny B exp(. Σx) n n B = exp(. Σxlny ) n. Σx. Σlny Σx 2 (Σx) 2 r = n. Σxlny Σx. Σlny {n. Σx 2 (Σx) 2 }{n. Σ(lny) 2 (Σlny) 2 } lny lna m = lnb n = AB x 126
- x y 1 0.24 3 4 5 16.2 10 513 1. s 2. fc E 3. 2(OFF) 4. a 5. fc A B^X E ab x 15 y 1.02 n ym x y1e3e5e 10E ce0.24e4e 16.2E513E A1a(S-MENU) 7(Reg)1(A)E 1a(S-MENU)7(Reg) 2(B)E 1a(S-MENU)7(Reg) 3(r)E x 15 n 151a(S-MENU) 7(Reg)5(n)E y 1.02 m 1.02 1a(S-MENU)7(Reg) 4(m)E 127
A 1. a 2. fc A X^B E y = AX B 117 A = Σlny B exp(. Σlnx) B = r = m = e n = Ax B n n. Σlnxlny n. Σlnx. Σlny Σ(lnx) 2 (Σlnx) 2 n. Σlnxlny Σlnx. Σlny {n. Σ(lnx) 2 (Σlnx) 2 }{n. Σ(lny) 2 (Σlny) 2 } ln y ln A B - x y 28 2410 30 3033 33 3895 35 4491 38 5717 x 40 y 1000 n ym x 1. s 2. fc E 3. 2(OFF) 4. a 5. fc A X^B E 28E30E33E 35E38E 128
ce2410e 3033E 3895E 4491E 5717E A1a(S-MENU) 7(Reg)1(A)E 1a(S-MENU)7(Reg) 2(B)E 1a(S-MENU)7(Reg) 3(r)E x 40 n 401a(S-MENU) 7(Reg)5(n)E y 1000 m 1000 1a(S-MENU)7(Reg) 4(m)E A 1. a 2. fc 1/X E y = A + X B 117 129
A = Σy B. Σx 1 n Sxy B = Sxx r = Sxy Sxx. Syy Sxx = Σ(x 1 ) 2 Syy = Σy 2 Sxy = Σ(x 1 )y B m = y A B n = A + x (Σy) 2 n (Σx 1 ) 2 n Σx. 1 Σy n - x y 1.1 18.3 2.1 9.7 2.9 6.8 4.0 4.9 4.9 4.1 x 3.5 y 15 n ym x 1. s 2. fc E 3. 2(OFF) 4. a 5. fc 1/X E 1.1E2.1E 2.9E4E 4.9E 130
ce18.3e 9.7E6.8E 4.9E4.1E A1a(S-MENU) 7(Reg)1(A)E 1a(S-MENU)7(Reg) 2(B)E 1a(S-MENU)7(Reg) 3(r)E x 3.5 n 3.51a(S-MENU) 7(Reg)5(n)E y 15 m 151a(S-MENU) 7(Reg)4(m)E 131
1 Pol(, Rec( sin(, cos(, tan(, sin 1 (, cos 1 (, tan 1 (, sinh(, cosh(, tanh(, sinh 1 (, cosh 1 (, tanh 1 ( log(, ln(, e^(, 10^(, '(, 3 '( Abs( Rnd( 2 x 2, x 3, x 1, x!,, r, g, ^(, x '( % 3 ( ) 4 m, n, m1, m2 5 npr, ncr 6, π, e, 2π, 5A, πa :2' 3, Asin 30 7, 2 22 x 2 3 2 2 132 D
2 2 = 4 ( 2) 2 = 4 1. y2 1. (y2) 2. t 2. t 3. fc 2 E 3. fc 2 E 4. E 4. E 6 1 2π 1.570796327 1 (2π) 0.1591549431 1/215(π)E 1/(215(π))E 10 24 1 2 3 4 5 1 2 3 4 5 6 7 1 2 4 5 1 5 2 3 5 4 2 6 3 4 3 7 4 Stack ERROR 1 10 99 9.999999999 10 99 0 15 D 133
1 10 1 1 DEG 0 x 9 10 9 134 sin x RAD 0 x 157079632.7 GRA 0 x 1 10 10 DEG 0 x 9 10 9 cos x RAD 0 x 157079632.7 GRA 0 x 1 10 10 DEG sin x x = (2n 1) 90 tan x RAD sin x x = (2n 1) π / 2 sin 1 x cos 1 x GRA 0 x 1 tan 1 x 0 x 9.999999999 10 99 sinh x cosh x 0 x 230.2585092 sinh 1 x 0 x 4.999999999 10 99 cosh 1 x 1 x 4.999999999 10 99 tanh x 0 x 9.999999999 10 99 tanh 1 x 0 x 9.999999999 10 1 log x / ln x 0 x 9.999999999 10 99 sin x x = (2n 1) 100 10 x 9.999999999 10 99 x 99.99999999 e x 9.999999999 10 99 x 230.2585092 'x 0 x 1 10 100 x 2 x 1 10 50 1/x x 1 10 100 ; x G 0 3 'x x 1 10 100 x! 0 x 69 x npr ncr Pol(x,y) Rec(r,θ ) 0 n 1 10 10, 0 r n n, r : 1 {n!/(n r)!} 1 10 100 0 n 1 10 10, 0 r n n, r : 1 n!/r! 1 10 100 1 n!/(n r)! 1 10 100 x, y 9.999999999 10 99 x 2 +y 2 9.999999999 10 99 0 r 9.999999999 10 99 θ: sinx D
^(x y ) x 'y x 0: 1 10 100 ylogx 100 x 0: y 0 x 0: y n, m, m n : 2n 1 1 10 100 y log x 100 y 0: x G 0, 1 10 100 1/x logy 100 y 0: x 0 y 0: x 2n 1, 2n 1 m G 0; m, n : m 1 10 100 1/x log y 100 ^(x y ), x 'y, 3 ', x!, npr, ncr 1 P/Y C/Y PM1 PM2 d1 d2 j YR1 1 9999 1 9999 PM1 < PM2 1901 1 1 2099 12 31 1902 1 1 2097 12 30 BOND 1901 1 1 2099 12 31 1902 1 2 2097 12 31 BOND 112 CMPD n u I 100... Math ERROR D 135
I u PV, PMT, FV... Math ERROR u n 0... Math ERROR PV, PMT, FV u I 100... Math ERROR CASH NPV u I 100... Math ERROR IRR u IRR IRR 50... Math ERROR u... Math ERROR DEPR u PV, FV, i%... Math ERROR u n 255... Math ERROR u j n 1 (YR1 12)... Math ERROR u YR1 12... Argument ERROR BOND PRC u RDV 0, CPN 0... Math ERROR YLD u CPN 0 RDV 0, PRC 0... Math ERROR u CPN 0 RDV 0, PRC 0... Math ERROR Math ERROR Stack ERROR 136 D
A d e 28 A A d e 135 Math ERROR u u u 0 u u 133 D 137
Stack ERROR u u 133 Syntax ERROR u u Insufficient MEM u SHORTCUT 89 u I 89 I Argument ERROR u u 138 D
1 2 3 O O 4 1 A19(CLR) 2 fc All:EXE E 3 E(Yes) 4 A LR442TWO WAY POWER D 139
u k l u A O 31 140 D
1. 1A(OFF) O 2. 3. 4. k 5. 6. (1) O19(CLR) (2)fc All:EXE E (3)E(Yes) (4)A A 6 O G13LR441 311 0 C 40 C 80 161 12.2mm 105g D 141