객관식
Which of the following journal entries correctly records the purchase of equipment for \$35,000 in cash?
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2. Transaction Analysis
Journal Entries: Debits and Credits
객관식
Which of the following Excel formulas, when entered in cell D5, will correctly calculate the value of cell B5 divided by cell B4, rounded to 4 decimal places?
A
=ROUND(B5*B4, 4)
B
=B5/B4
C
=ROUND(B4/B5, 4)
D
=ROUND(B5/B4, 4)
검증된 단계별 안내1
Step 1: Understand the problem. The goal is to calculate the value of cell B5 divided by cell B4 and round the result to 4 decimal places using an Excel formula.
Step 2: Recall the ROUND function in Excel. The ROUND function is used to round a number to a specified number of digits. Its syntax is ROUND(number, num_digits), where 'number' is the value to be rounded and 'num_digits' specifies the number of decimal places.
Step 3: Analyze the options provided. The formula =ROUND(B5*B4, 4) multiplies B5 and B4 instead of dividing them, so it is incorrect. The formula =B5/B4 performs the division but does not round the result, so it is also incorrect. The formula =ROUND(B4/B5, 4) divides B4 by B5, but the problem specifies dividing B5 by B4, so this is incorrect as well.
Step 4: Identify the correct formula. The correct formula is =ROUND(B5/B4, 4), as it divides B5 by B4 and rounds the result to 4 decimal places.
Step 5: Apply the formula in Excel. To implement this, enter =ROUND(B5/B4, 4) in cell D5. This will calculate the division of B5 by B4 and round the result to 4 decimal places.
