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Date Posted: 19:21:32 04/16/01 Mon
Author: 克利馬科斯
Subject: Re: Appropriation 中的 Interest on drawings
In reply to: 真三一萬能俠 's message, "Appropriation 中的 Interest on drawings" on 19:04:26 04/16/01 Mon

>請問點解 Appropriation 中的 Interest on drawings - Lee
>是 $5000, i.e. ($100,000 / 2 x 10%), 點解要除2,
>是否因為是 "spread evenly throughout the year",
>如果"是"即點解 ; "不是"又是什麼原因?
是。
先把$100000除以12即每月為$8333.33。假設每月皆於十五號提款,於一月十五號提取的利息如下:
一月十五號提取的利息=8333*10%*(11.5/12)=798.61111
為何是十一點五呢,因為尚欠半個才月足一年。
二月十五號提取的利息=8333*10%*(10.5/12)=798.61111

所以假如把十二個月的算式組合在一起,會得出以下的結果:
8333.33*10%*(11.5+10.5+9.5+...+2.5+1.5+0.5)/12
=8333.33*10%*72/12
=8333.33*10%*6
=5000

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