Classification of fixed assets:
1. First of all, it can be divided into two categories according to economic use, which are comprehensively reflected as fixed assets for production and operation and fixed assets for non-production and operation.
2. Secondly, according to the usage, it can be divided into unused fixed assets, fixed assets in use and fixed assets not needed.
3. Finally, according to the classification of ownership, it can be divided into owned assets and lessee assets.
In daily work and study, SUM is an extremely widely used function and can be learned as an entry-level function. Therefore, overall, the SUM function is not difficult but has a wide range of applications. But don’t underestimate SUM just because it is simple. It also has some little-known tricks! 1. Cumulative sum as shown below, which is the sales performance of a certain company every day and requires the calculation of the daily cumulative amount.
For example, enter the formula in cell D2: =SUM(C$2:C2), press the Enter key to complete and fill downwards.
Note: At this time, C$2 must lock the row mark, so that a reference area from the second row to the downward row will be generated during the pull-down process.
2:Sum with qualified cells
The sum of merged cells has always been a troublesome problem for novices.
Select the cell range D2:D13, and then enter the formula in the formula editing bar: =SUM(C2:C13)-SUM(D3:D14), and then press Finish. Note: Be sure to pay attention to the area range of the second SUM function. Misplaced, otherwise an error will be reported.
3: Sum of cells with subtotals
How to sum cells with subtotals? In cell C9, enter the formula: =SUM(C2:C8)/2 and press Enter to complete.
The process of subtotaling and summing are used here to repeatedly calculate the above data, so dividing by 2 can get a non-repeating result, which is exactly the desired result.
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