I.

Mt s hm ton hc
I.1Hm MDETERM
Tnh nh thc ca ma trn vung.
MDETERM(array)
array: vng lu gi tr cc phn t ca ma trn.
V d:
Cho ma trn
2 3 4 5
8 3 6 1

A=
1 2 1 1

7 3 1 2
cc phn t ca ma trn ny c lu vng A1 n D4. Khi
MDETERM(A1:D4) -> 224.

I.2Hm MINVERSE
Tnh gi tr ma trn nghch o ca mt ma trn vung.
MINVERSE(array)
array: vng lu gi tr cc phn t ca ma trn cn tnh ma trn
nghch o.
V d:
tnh gi tr ca ma trn nghch o ca ma trn v d phn 1.1 ta
lm nh sau:
- Chn (nh du) mt vng c 4 dng, 4 ct (va bng s dng v s
ct ca ma trn A),v d, A6:D9;
- G hm =MINVERSE(A1:D4) hoc chn hm MINVERSE ri qut vng
A1:D4;
- Nhn t hp 3 phm Ctrl+Shift+Enter. Ta c ma trn nghch o
ca ma trn A (sau khi lm trn s n 2 ch s thp phn:
0.018 0.027 0.241 0.152
0.143 0.036 0.821 0.036

A =
0.054
0.170 0.027 0.205

0.250 0.125 0.375 0.125

I.3 Hm MMULT
Tnh tch ca 2 ma trn C=A x B (A(m,k), B(k,n))
MMULT(array1,array2)
array1: vng gi tr ca ma trn A;
array2: vng gi tr ca ma trn B.
V d:
Cho 2 ma trn A ( vng A1:D3) v ma trn B ( vng F1:G4).

2 3 4 5
A = 8 3 6 3
1 2 1 1

3
1
B=
3

1
2
4

tnh ma trn C ta lm nh sau:

- Chn vng c 3 hng (bng s hng ca ma trn A) v 2 ct (bng s
ct ca ma trn B), v d A5:B7;
- G hm =MMULT(A1:D3,F1:G4) hoc chn hm MMULT ri qut 2
vng trn;
- Nhn t hp 3 phm Ctrl+Shift+Enter. Ta c ma trn
46 29
C = A x B = 60 41
13 10

Bi tp: p dng cc hm 1.1-1.3 gii h phng trnh tuyn

tnh sau:
2x1 + 3x2 + 4x3 + 5x4 = 24
6x1 + x2 + 3x3 + 2x4 = 15
x1 + 2x2 + x3 + x4 = 10
x1 + 3x2 + x3 + 2x4 = 14
p s: x1 = 0.538, x2 = 3.154, x3 = 2.308, x4 = 0.846.

II. Tnh khu hao ti sn

2.1 Hm DB (Declining Balance)
Tnh khu hao ca mt ti sn theo phng php kt s gim
u theo mt mc c nh trong mt khong thi gian xc
nh.
DB(cost, salvage,life,period,month)
Cost: ga tr gc ca ti sn
Salvage: gi tr cn li ca ti sn
Life: tng s chu k s dng ti sn
Period: chu k m ta mun tnh khu hao (phi cng n v
vi Life).
V d:
u thng 4 nm 1990 nh my Z mua mt my bo vi gi 2400$. Sau 10
nm s dng bn li c 300$. Tnh khu hao cho nm th nht, th ba ca
chic my bo .
DB(2400,300,10,1,9)
-> 338.4 DB(2400,300,10,3,9) -> 314.72

2.2 Hm DDB (Double-Declining Balance)

Tnh khu hao ca mt ti sn theo phng php kt s gim
nhanh kp (sut khu hao l 200%) hoc 1 s t sut khc trong
mt khong thi gian xc nh.

DDB(Cost, Salvage,Life,Period,Factor)
Cost: ga tr gc ca ti sn
Salvage: gi tr cn li ca ti sn
Life: tng s chu k s dng ti sn
Period: chu k m ta mun tnh khu hao (phi cng n
v vi Life).
Factor: h s gim kt ton. Nu khng ghi th ngm
nh l 2.
V d:
Nm 1991 anh Bnh mua mt my vi tnh vi gi 2600$. Sau 4 nm s dng
bn li c 500$. Hy tnh khu hao ca ngy u tin, thng u tin, nm
u tin.
DDB(2600,500,4*365,1)
-> 3.56
DDB(2600,500,4*12,1) ->
108.33
DDB(2600,500,4,1) -> 1300.00

2.3 Hm SYD (Sum-of-Years Digits Depreciation)

Tnh khu hao mt ti sn c nh trong mt khong thi gian
xc nh.
SYD(cost,salvage,life,per)
Cost: ga tr gc ca ti sn
Salvage: gi tr cn li ca ti sn
Life: tng s chu k s dng ti sn
Period: chu k m ta mun tnh khu hao
V d:
Nm 1996 anh Minh mua mt TV 24 inch vi gi 6800000 VND. Sau 5 nm
anh bn li c 1200000VND. Hy s dng hm SYD tnh khu hao
cho thng th nht, nm th hai.
SYD(6800000,1200000,5*12,1) -> 183606.5574
SYD(6800000,1200000,5,2)
-> 1943333.33

2.4 Hm SLN (Straight-line)

Tnh khu hao ti sn theo t l khu hao tri u trong mt
khong thi gian xc nh.
SLN(cost,salvage,life)
Cost: ga tr gc ca ti sn
Salvage: gi tr cn li ca ti sn
Life: tng s chu k s dng ti sn
V d:
Cng ty CMT mua mt xe t vi gi 20000$, sau 10 nm bn c 4500$.
Tnh khu hao u cho mi nm ca chic xe t .
SLN(20000,4500,10) -> 1550

2.5 Hm VDB (variable declining balance)

Tnh khu hao ti sn cho bt k chu k no m ta ch nh, k

c tng phn ca chu k dng phng php kt ton kp hay phng

php no m ta ch nh.
VDB(cost,salvage,life,start_per,end_per,factor,no_switch)
Cost: ga tr gc ca ti sn
Salvage: gi tr cn li ca ti sn
Life: tng s chu k s dng ti sn
start_per: chu k bt u tnh khu hao
end_per: chu k kt thc tnh khu hao
factor: gi tr sut khu hao
No_switch: l gi tr logic ch nh c chuyn sang khu hao
u hay khng khi khu hao ln hn kt qu tnh theo DB.
Nu l .T. th khng, .F. th c.
V d:
X nghip Z12 mua mt my bo vi gi 4500$, sau 10 nm s dng bn
li c 250$. Tnh khu hao ca ngy u tin, thng u tin, gia
thng th 6 v thng th 18 theo phng php kt ton kp. Tnh khu
hao gia thng th 8 v thng th 20 theo sut khu hao 150%.
VDB(4500,250,10*365,0,1) -> 2.4658
VDB(4500,250,10*12,0,1)
-> 75
VDB(4500,250,10*12,6,18) -> 743.07
VDB(4500,250,10*12,8,20,1.5)

III. tnh hiu qu vn u t

3.1 Hm FV (Future Value)
Tnh gi tr tng lai ca mt khon u t.
FV(rate,nper,pmt,pv,type)
rate: li sut mi chu k
nper: tng s chu k phi tr tin
pmt: s tin phi np trong mi chu k (du m)
pv: gi tr hin ti (du m)
type: bng 0 nu tr cui k, 1 - u k
V d:
Anh An c 1000$ gi tit kim vi li sut 12% nm. u mi thng tip theo
anh li gi thm vo 100$ trong vng 5 nm. Hi sau 5 nm anh An c bao
nhiu tin?
FV(12%/12,5*12,-100,-1000,1)
-> 10065.33$

3.2 Hm FVSCHEDULE
Tnh gi tr tng lai ca mt vn u t vi dy li sut thay i.
FVSCHEDULE(principal,schedule)
principal: Gi tr hin ti
schedule: dy cc li sut c p dng
schedule l dy cc li sut rate1,rate2,...,rate n
FVSCHEDULE=Principal*(1+rate1)*(1+ rate2)*...* (1+rate n)
V d:

Ch Hoa c 1000$ gi vo tit kim vi li sut trong 5 nm tng ng l 3%,

2.5%, 2.7%, 2.8%,2.4%. Sau 5 nm ch Hoa c bao nhiu tin.
FVSCHEDULE(1000,{0.03,0.025,0.027,0.028,0.024}) -> 1141.365

3.3 Hm NPV (Net Present Value)

Tnh gi tr hin ti rng ca mt d n u t.
NPV(rate,value1,value2,...)
rate: t l chit khu trong giai on u t
value1: gi tr ca vn u t (du m)
value2, value3,... : gi tr cc khon thu (du dng) hoc
chi (du m).
V d:
Cng ty CDC c khon tin 160000$ mun u t vo mt trong 2 d n
trong vng 5 nm. D n xy khch sn cho thu d kin s thu v s tin
hng nm l 5400$, 23400$, 43200$, 54300$, 85400$ vi t l chit khu
l 6.5% trong sut thi gian . D n nui c lng d kin s thu c
5600$, 23100$, 37400$, 46800$, 97300$ vi t l chit khu l 6.9%. Bn
hy khuyn cng ty CDC nn u t vo d n no.
Khch sn:
NPV(0.065,-160000,5400,23400,43200,54300,85400) ->
5638.31
C lng:
NPV(0.069,-160000,5600,23100,37400,46800,97300) ->
3739.18
Cng ty CDC nn chn d n xy khch sn v c NPV ln hn.

3.4 Hm IRR (Interal Rate of Return)

Tnh t l hon vn ni b ca mt d n u t (t l m ti
NPV=0).
IRR(Value,Guess)
Value: Dy dng tin tng ng vi bng thu (du dng) chi
(du m)
Guess: l mt s m ta d on gn vi kt qu ca hm IRR.
Trong nhiu trng hp ta khng cn cho gi tr ca Guess, khi
n c mc nh l 10%.
V d:
IRR({-160000,5400,23400,43200,54300,85400}) -> 7.53%.
IRR({-160000,5600,23100,37400,46800,97300}) -> 7.17%

3.5 Hm NPER (Number of Period)

Tnh tng s chu k cho mt u t da trn li sut, gi tr hin
ti, gi tr tng lai v s tin thanh ton c nh cho mi chu k.
NPER(rate,pmt,pv,fv,type)
rate: li sut trn chu k
pmt: s tin thanh ton c nh cho mi chu k, khng
thay i trong nm.
pv: gi tr hin ti
fv: gi tr tng lai

type: bng 0 tr cui k, bng 1 tr u k.

V d:
Anh Hong mua mt xe my tr gp gi 14 triu ng vi li sut 6% nm.
u mi thnganh Hong phi tr 354136.44 ng. Hi anh Hong phi tr
bao nhiu thng mi ht?
NPER(0.06/12,354136.44,14000000,0,1) -> 36 thng

3.6 Hm PMT
Tnh tin tr nh k cho mt khon tr cp da trn tin tr c
nh v li sut c nh.
PMT(rate,nper,pv,fv,type)
rate: li sut trn mt chu k
nper: tng s ln tr tin
pv: gi tr hin ti
fv: gi tr tng lai. Nu trng th ngm nh l 0
type: bng 0 tr cui k, bng 1 tr u k.
V d:
Anh Bnh mun c s tin 50000$ sau 18 nm tit kim. Bit li sut tit
kim l 6% nm. Hi cui mi thng anh Bnh phi gi vo tit kim bao
nhiu tin?
PMT(6%/12,18*12,0,50000) -> -129.08