IF function - the most common conditional function _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

The letter is memorized by everyone, and it is also one of the most commonly used functions. (A) grammar IF (judgment condition, the result of the judgment is the value at time, and the value when the judgment result is no) Description: When the result of the "judgment condition" is "TRUE", the first parameter value is returned; the second parameter value is returned when the result of the "judgment condition" is "NO (FALSE)". The second parameter value can also continue to be a judgment condition, thus forming a nested function. Excel2003 version and the following can be nested by 7 layers; Excel2007, 2010 and above IF function has been enhanced, can be more than 7 layers of nest (up to 64 layers). Therefore, the IF function is a popular explanation is: how if how, then how, or how! "That's right"! If the use of two Ah graphics to express even more clearly: Figure: 1 The IF function first returns from the first "condition 1", satisfies the judgment condition and returns "result 1"; otherwise it proceeds to the next "condition 2" to continue the judgment, the result of the judgment is returned to "result 2"; and so on The We must pay attention to the logic when applying the judgment criteria , Must not be logical confusion, or IF function will be powerless. If we use the digital size as a judgment condition, such as a calculation When the size of taxable income as a judge to determine the conditions , We either in accordance with the taxable income from small to large to judge, or from big to small to judge, must be judged in order. In the same function formula can not be judged for a while, while the judge is small, or are judged when there is a small order of chaos is not enough. Also, we as a judge of the conditions, must be "either or so", the result can only "yes" or "no", or "friends", or only "enemies." (2) Application examples If the school teacher according to the student's performance to the students named ABCDE five grades, assessment criteria are as follows: Figure 2 The problem is a typical logic to determine the problem, the use of IF function is very appropriate, of course, other functions can be. If the student performance as shown below (part): 3 We have said before, logical judgments either from big to small, or from small to large, we now use two methods to try. From small to large We need to enter the following function formula in cell D2: (C2 <90, "B", "A")))) = IF (C2 <60, "E", IF (C2 <70, "D", IF (C2 <80, "C" And then bulk fill. Since ABCDE belongs to the text, it is necessary to use "" to "wrap" it. We can see, the formula to determine the order is not from small to large in order to judge it? We must pay attention to the use of this order when the problem. 2. from large to small Similarly, we need to enter the following function formula in cell D2: IF (C2> = 60, "A", IF (C2> = 80, "B", IF (C2> = 70, "C", IF (C2> = 60, "D", " )) We can compare the difference between the two functions of the formula, with particular attention from the large to small function formula to judge more when the "=", think about why. It is best to put the case in Excel to do a few times, two ways to practice, so quickly grasp the IF function. IF function in On the use of very much, the financial staff must master, such as personal income tax calculation.