Devoir:

Emprunt 40,000$; t=20%; n=5ans (échéance) selon les 3 méthodes:

a) In fine:
Année Capital Intérêt Amortissement Annuité
restant du I = C * t% * 1an ou a= I + A
remboursement
ANNUEL du K
(A)
1 40,000 40,000*20%=8,000 0 8,000
2 40,000 8,000 0 8,000
3 40,000 8,000 0 8,000
4 40,000 8,000 0 48,000
5 40,000 8,000 40,000
Total 40,000

b) Remboursement constant:
Année Capital restant du Intérêt Amortissement Annuité
I = C * t% ou a= I + A
remboursement
ANNUEL du K
(A)
1 40,000 40,000*20%=8,000 8,000 16,000
2 32,000= 40,000 – 32,000*20%= 8,000 14,400
8,000 6,400
3 24,000= 32,000 – 24,000*20%= 8,000 12,800
8,000 4,800
4 16,000= 24,000 – 16,000*20%= 8,000 12,200
8,000 3,200
5 8,000= 16,000 – 8,000*20%= 1,600 8,000 9,600
8,000
Total 24,000
Total intérêts payés= charges financières= 24,000
c) Par annuité constante:
a=constante
−5
1−(1+t )
40,000= a
t
−5
1−(1+ 0.2)
40,000= a
0.2
13.378=a
Année Capital restant du Intérêt Amortissement Annuité
I = C * t% ou a= I + A
remboursement
ANNUEL du K
(A)
1 40,000 40,000*20% = 13,378 – 8000= 13,378
8,000 5,378
2 34,622= 40,000 – 34,622*20%= 13,378 – 6,924.4 = 13,378
5,378 6,924.4 6,453.6
3 28,168.7 = 34,622 – 28,168*20%= 13,378 – 5,633.6 = 13,378
6,453.3 5,633.6 7,744.4
4 20,424.3 = 28,168.7 20,424.3*20% = 13,378 – 4,084.86 13,378
– 7,744.4 4,084.86 = 9,293.14
5 11,131.16 = 11,131.16*20% = 13,378 – 13,378
20,424.3 – 9,293.14 2,226.232 2,226.232 =
11,151.768
Total 26,869.192