Lập báo cáo tài chính, hiểu chỉ tiêu và phân tích báo cáo tài chính tự động bằng Excel - phần 3
Tài Chính Excel
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Transcript of Tài Chính Excel
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Excel ti chnh B mn: TC NH
Ging vin: Trang 1
CHNG 1: N TP C S TON
1. Cc hm
a mt hm vo bng tnh Excel, bm fx (insert function), ta c cc loi hm
(function category). Chon loi hm ton v lng gic (math & trig).
Trong loi hm ton v lng gic chn cc tn hm (function name) theo
mun:
- Ly tha : ^
- Cn bc hai: SQRT
- Cn s:
- Logarit: Log
- Logarit thp phn (c s 10): Log10
- Logarit t nhin (n- pe): Ln
2. V d
VD 1.1: Tm 23
Bm trc tip t hp: =2^3=8
Hoc nu d liu c nhp sn
VD1.2: Tm
S dng hm SQRT
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Excel ti chnh B mn: TC NH
Ging vin: Trang 2
Chn hm SQRT, bm OK c bng sau:
Kt qu hin bn di bng: 3
Bm OK (hoc Enter) kt thc v thot ra.
VD1.3: Tm
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Excel ti chnh B mn: TC NH
Ging vin: Trang 3
S dng phm tt bng cch bm t hp: = 16^(1/2)
VD1.3: Tm
S dng phm tt bng cch bm t hp: = 8^(1/3)
VD1.5: Log512
Bi ton ny c:
N = 12 (s cn tnh log, Number)
b = 5 (c s, Base)
T Fx/ Chn loi hm Math & Trig (ton)/ Chn tn hm Log, ta c bng sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 4
Bm OK c bng tip theo:
Kt qu hin ra bn di bng: 1,543959311
Bm OK (hoc Enter) kt thc v thot ra.
VD 1.6: Tm Log 5
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Excel ti chnh B mn: TC NH
Ging vin: Trang 5
T Fx/ Chn loi hm Math & Trig (Ton)/ Chn tn hm Log10 (logarit thp
phn). Excel cho bng tnh sau:
Khai bo s cn tm Logarit, v d ny l A1.
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Excel ti chnh B mn: TC NH
Ging vin: Trang 6
Chng 2: LI KP
Trong cng thc
F = P (1+r)n
(2.1)
Hoc trong cng thc
(2.2)
Chng ta thy c 4 yu t:
FV: Future value (gi tr tng lai)
PV: Present value (gi tr hin ti)
r: Rate (li sut hoc sut chit khu)
n: Nper Number period (s k on)
Nu bit c 3 yu t, chng ta c th tnh yu t cn li.
Trong chng trnh Excel, c cc hm tr gip tnh ton cc yu t ny. Cc
hm ny thit k cho dng tin u (s nghin cu chng sau), tuy nhin cng c
th tnh cho s tin n.
Hoc c th lin kt cng thc n gin trc tip trn bng tnh Excel.
VD 2.1: Hm FV
P: 100 triu ng
r: 10%/nm
n: 2 nm
p dng cng thc 2.1, ta c:
F = P (1+r)n = 100 (1+10%)
5 =121 triu ng
Thao tc trn Excel nh sau:
Lnh: Fx/ Chn (loi hm) Financial/ (tn hm) FV
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Excel ti chnh B mn: TC NH
Ging vin: Trang 7
Bm OK, ta c bng sau:
Nhp cc d liu ph hp. Kt qu (Formula result) hin bn di bng: 121
(triu ng)
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc bn ngoi.
Trng hp ny l B4.
VD 2.2 Hm PV
S dng v d trn:
F: 121 triu ng
R: 10%/nm
N: 2 nm
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Excel ti chnh B mn: TC NH
Ging vin: Trang 8
p dng cng thc 2.2, ta c:
Thao tc trn Excel nh sau:
Lnh: Fx/Chn (loi hm) Financial/ (tn hm) PV
Bm OK, ta c bng tip theo nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 9
Nhp cc d liu ph hp. Kt qu (Formula result ) hin bn di bng: 100
triu ng.
Bm OK kt thc. Kt qu s cho ra (cell ) nh sn trc bn ngoi.
Trng hp ny l B4.
Vi d 2.3: Hm Rate
S dng v d trn:
P: 100 triu ng
F: 121 triu ng
n: 2 nm
Gii phng trnh sau y tm r:
Suy ra: r = 10%
Thao tc trn Excel nh sau:
Lnh: Fx/ Chn Financial/ Rate
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Excel ti chnh B mn: TC NH
Ging vin: Trang 10
Bm OK, ta c bng tip theo nh sau:
Nhp cc d liu ph hp. Kt qu (Formula result) hin bn di bng 10%.
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc bn ngoi.
Trng hp ny l B4.
V d 2.4: Hm Nper
S dng v d trn:
P: 100 triu ng
F: 121 triu ng
r: 10%
T cng thc 3.1:
F = P (1+ r)n
Ta c th vit:
121 = 100 (1+10%)n
n = 2 nm
Thao tc trn Excel nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 11
Lnh: Fx/ Chon Financial/ Nper
Bm OK, ta c bng tip theo nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 12
Nhp cc d liu ph hp. Kt qu (formula result) hin bn di bng: 2
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc bn ngoi.
Trng hp ny l B4.
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Excel ti chnh B mn: TC NH
Ging vin: Trang 13
Chng 3: DNG TIN U
A. i vi dng tin cui k.
Nhc li 2 cng thc cn bn:
Gi tr tng lai ca dng tin u:
[
]
Trong cng thc c 4 thnh phn:
FV: Gi tr tng lai
A: S tin u
r: li sut
n: S k on
Bit c 3 thnh phn, d dng c thnh phn cn li.
Gi tr hin ti ca dng tin u:
[
]
Trong cng thc c 4 thnh phn:
PV: Gi tr hin ti
A: S tin u
R: Li sut (cng gi l sut chit khu)
n: S k on
Tt c cc thnh phn trong cc cng thc trn y u c sn hm trn Excel.
Chng ta s ln lt thao tc cc hm ny.
V d 3.1: Hm FV
Lnh: Fx/ Chn Financial/ FV
V d:
S tin u: 100 triu ng
S k: 2 nm
Li sut (sut chit khu): 10% nm
p dng cng thc 3.1:
[
] [
]
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Excel ti chnh B mn: TC NH
Ging vin: Trang 14
Bm OK, ta c bng sau:
Nhp cc thng s vo ph hp trong bng
Trong :
- Rate: Li sut (sut chit khu)
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Excel ti chnh B mn: TC NH
Ging vin: Trang 15
- Nper: s k on
- Pmt: S tin u
Bn di bng hin kt qu (Formula Rusult): 210 triu ng.
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng
hp ny l B4.
V d 3.2: Hm PV
Lnh: Fx/ Chn Financial/ PV
S dng V d trn:
S tin u: 100 triu ng
S k: 2 nm
Li sut (sut chit khu): 10% nm
p dng cng thc 3.2:
[
] [
]
Thao tc trn Excel nh sau:
Bm OK, ta c bng sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 16
Bn di bng hin kt qu (Formula result): 173,55 triu ng.
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng
hp ny l B4.
V d 3.3: Hm Rate
Lnh: Fx/ Chn Financial/ Rate
S dng v d trn:
S tin u: 100 triu ng
S k: 2 nm
Gi tr hin ti: 173,55 triu ng
Thao tc trn Excel nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 17
Bm OK, ta c bng sau
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Excel ti chnh B mn: TC NH
Ging vin: Trang 18
Nhp cc thong s vo ph hp trong bng.
Bn di bng hin kt qu (Formula result): 10%
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng
hp ny l B4.
V d 3.4: Hm Nper
Lnh: Fx/ Chon Financial/ Nper
S dng v d trn:
S tin u: 100 triu ng
Gi tr hin ti: 173,55 triu ng
Li sut (sut chit khu): 10% nm
Thao tc Excel nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 19
Bm OK, s xut hin bng sau:
Nhp cc thong s vo cc ph hp trong bng.
Bn di bng hin kt qu (Formula result): 2 nm
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng
hp ny l B4.
V d 3.5: Hm PMT
S dng v d trn:
S k: 2 nm
Li sut (sut chit khu): 10% nm
Gi tr hin ti: 173, 55 triu ng
p dng cng thc 3.2:
[
]
Suy ra: A = 100 triu ng
Thao tc trn Excel nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 20
Bm OK, c bng nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 21
Bn di bng hin kt qu (Formula result): 100 triu ng
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng
hp ny l B4.
B. i vi dng tin u k.
Nhc li 2 cng thc c bn:
Gi tr tng lai ca dng tin u:
[
]
Trong cng thc c 4 thnh phn:
FV: Gi tr tng lai
A: S tin u
r: li sut
n: S k on
Bit c 3 thnh phn, d dng c thnh phn cn li.
Gi tr hin ti ca dng tin u:
[
]
Trong cng thc c 4 thnh phn:
PV: Gi tr hin ti
A: S tin u
R: Li sut (cng gi l sut chit khu)
n: S k on
Tt c cc thnh phn trong cc cng thc trn y u c sn hm trn Excel.
Chng ta s ln lt thao tc cc hm ny.
Khi thnh ton cho dng tin u k th mi thao tc hon ton ging vi dng
tin cui k, ch cn bo thm 1 vo Type (Loi).
V d 3.6: Hm PV dng tin u k.
Lnh: Fx/Chn Financial/ PV
S dng v d trn:
S tin u: 100 triu ng, thanh ton u k.
S k: 2 nm
Li sut (sut chit khu): 10% nm
-
Excel ti chnh B mn: TC NH
Ging vin: Trang 22
T cng thc 3.4:
[
]
[
]
Thao tc trn Excel:
Bn di bng hin kt qu (Formula result): 190,9 triu ng.
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng
hp ny l B4.
Nh vy, Excel mc nh mi dng tin thng thng l dng tin cui k. Nu
l dng tin thng thng chng ta khai bo l 0, nu khng khai bo g th Excel
ngm hiu l 0, tc dng tin cui k. Nu mun khai bo dng u k th phi khai
bo vo Type l 1.
V d 3.7: Bng hon tr (Lch tr n)
Tr li v d trn. ph hp hn ta c bi nh sau:
Mt doanh nghip vo ngy 1/10/2014 vay mt khon tin 173,5 triu ng vi
li sut 10% nm. Theo tha thun, doanh nghip tr n dn trong 2 nm, ln tr
u tin l mt nm sau ngy vay. Yu cu lp bng hon tr, bit tr n dn theo
k khon c nh.
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Excel ti chnh B mn: TC NH
Ging vin: Trang 23
Ta c:
S k: 2 nm
Li sut: 10% nm
PV: 173,5 triu ng
thc hin lch tr n ny, chng ta ch cn tnh cho nm th nht tc 2015,
sau dng lnh copy ko n nm cui cng.
n y, trong lch tr n chng ta ch mi s dng hm PMT tnh dng tin
tr u 100 triu ng. Cc lin kt cn li l lin kt kiu k ton vin, chng ta
c th xem ch thch hnh trn.
Tuy nhin, cc dng khc trong lch tr n cng c sn hm trn Excel. Xem
cc v d 3.8, v 3.9 sau.
V du 3.8: Hm PPMT: Pricipal Payment (Tr vn gc)
Theo v d trn:
Vn gc nm 1 = S tin tr u Li vay
Vn gc nm 1 = 100 17,3553 =82,64462 triu ng
Thao tc trn Excel nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 24
Bm OK, c bng tip theo nh sau:
Nhp cc thong s vo cc ph hp trong bng.
Trong :
Rate: Li sut (sut chit khu)
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Excel ti chnh B mn: TC NH
Ging vin: Trang 25
Per: Th t k, v d ny l k th 1.
Nper: S k on
PV: Gi tr hin ti
Bn di bng hin kt qu (Formula result): 82, 64 triu ng
Bm OK kt thc. Kt qu s hin ra (cell) nh sn. Trng hp ny l
B4.
Khi thnh thao ri ta c th thc hin nh trong bng sau:
V d 3.9: Hm IPMT Interest Payment (Tr li vay)
Theo v d trn:
Tr li nm 1 = N u k x Li sut
= 173,553719 x 10% = 17,35 triu ng
Thao tc trn Excel nh sau:
-
Excel ti chnh B mn: TC NH
Ging vin: Trang 26
Bm OK, c bng tip theo nh sau:
Nhp cc thong s vo cc ph hp trong bng
Bn di bng hin kt qu (Formula result): 17,35 triu ng
y l tin li nm th 1.
Bm OK kt thc. Kt qu s cho ra (cell) nh sn trc . Trng
hp ny l B5.
Tng t nh vy tin li k th 2 th ta khai bo trong Per l 2.
Khi thao tc thnh to, ta c th thc hin nhanh bng cch g tn hm trc tip
trong (cell) cn tnh, sau nhp cc thng s ph hp vo hm tnh nh sau:
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Excel ti chnh B mn: TC NH
Ging vin: Trang 27
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Excel ti chnh B mn: TC NH
Ging vin: Trang 28
CHNG 4: VAY THNG THNG
A. Tr n dn trong trng hp c nh phn tr n gc
V d 4.1: Mt doanh nghip vay mt khon tin 20.000 triu ng vo ngy
1/10/2014 vi li sut 10%/nm. Theo tha thun, doanh nghip tr n dn trong 5
nm, ln tr u tin l mt nm sau ngy vay. Yu cu: Hy lp bng hon tr
trong trng hp c nh phn n gc.
Mi nm, ngoi li, ngi vay cn phi tr mt khon n gc. Khon tr li
hng nm chnh l mt k khon v hp thnh mt dy k khon tr n: a1, a2,,a5
Do c nh phn tr n gc:
M1 =M2==M5 = 20.000/5 = 4.000
Khi tnh ton ta ch cn tnh cho K 1 sau dng lnh Copy ko sang cc
cn li.