Business Ratios and Formulas phần 10

Việc xây dựng chính xác sẽ phụ thuộc vào bản chất của doanh nghiệp. Với điều này trong tâm trí, công thức là lấy từ danh sách khách hàng được lập hoá đơn (hoặc bán trên cơ sở tiền mặt) trong khoảng thời gian thích hợp và sau đó chia phần còn lại của tổng số khách hàng trên danh sách khách hàng: tổng số khách hàng - đã lập hoá đơn khách hàng | Measurement Analysis with an Electronic Spreadsheet I 321 Calculate the accrued interest on a security that pays periodic interest. This formula is used to accrue the amount of interest earned from a stream of regular interest payments from an investment. For this calculation use the AC-CRINT formula. The details of the formula are ACCRINT Issue Date First Interest Date Settlement Date Annual Coupon Rate Par Value No. of Payments per Year . For example if the issue date is 3 31 01 the first interest date is 4 15 01 the settlement date is 4 10 01 the annual coupon rate is 11 the par value is 1 000 and there are four payments per year then the formula will be ACCRINT 3 31 01 4 15 01 4 10 01 11 1000 4 . Calculate the annual yield for a discounted security. If a company purchases a security at a discounted rate usually because the stated interest rate is lower than the prevailing market rate one should use the YIELDDISC formula to determine its annual yield. The details of the formula are YIELDDISC Settle-ment Date Maturity Date Price per 100 Face Value Redemption Value . For example if the settlement date is 9 9 05 the maturity date is 12 31 15 the price is 101 and the redemption value is 100 then the formula will be YIELDDISC 9 9 05 12 31 15 101 100 . Calculate the yield for a Treasury bill. To calculate this yield use the TBIL-LYIELD formula. The details of the formula are TBILLYIELD Settlement Date Maturity Date Price Per 100 Face Value . For example if the settlement date is April 13 2005 the maturity date is June 15 2012 and the price per 100 face value is then the formula will be TBILLYIELD 4 14 05 6 15 12 . Calculate the yield on a security that has a short or long first period. A security that was purchased in between its coupon payment dates will still earn the owner the full amount of the next coupon even though the security was not held for the full period which results in a higher than normal interest rate earned for the first period. To .