You will need

- - transformer;
- - AC power source;
- tester;
- calculator.

Instruction

1

Take an ordinary transformer. It consists of two coils. Find the number of turns of coil N1 and N2, which are the basis of the transformer and connected to the magnetic circuit. Determine the coefficient

**of transformation**k. To do this, divide the number of turns of the primary coil N1, which is connected to the current source, the number of turns of the secondary coil N2 connects to load: k=N1/N2.2

Example. Winding of the transformer connected to the current source, has 200 turns and the other winding of 1200 turns. Determine the coefficient

**of transformation**and the type of the transformer. Find the primary and secondary windings. The primary is the one that is connected to the current source, it has 200 turns. The secondary winding is respectively 1200 turns. Calculate the coefficient**of transformation**according to the formula: k=N1/N2=200/1200=1/6≈0,167. Transformer increases.3

Measure electromotive force (EMF) on both windings of the transformer ε1 and ε2, if it is not possible to know the number of turns in them. To do this, connect the primary winding of the transformer to the power supply. This mode is called idle. With a tester find the voltage across the primary and secondary winding. It will be equal to the EMF of each winding. Keep in mind that energy losses due to the resistance of the windings are negligibly small. Calculate the rate

**of transformation**the ratio of the EMF of the primary and secondary winding: k= ε1/ε2.4

Example. The voltage across the primary winding after the connection to the source of current is 220 V. an open On the secondary winding voltage is 55 V. Find the coefficient

**of transformation**. The transformer is idling, so the voltage on the windings count is equal to the EMF. Calculate the coefficient**of transformation**according to the formula: k=ε1/ε2=220/55=4.5

Find the coefficient

**of transformation of the**working of the transformer when the secondary winding is attached to the user. Calculate it by dividing the current in the primary winding I1, the current I2 in the secondary winding. The current measure, adding sequentially windings tester, switched to the operation mode of the ammeter: k=I1/I2.Note

Transformer connect only to AC power source, otherwise it will not work and can deteriorate.

# Advice 2: How to calculate transformer

**A transformer**is an electrical device that converts one AC voltage to another, for example from 220 V to 12 V. is step down transformer. The simplest transformer consists of a magnetic core and a wound on it windings: primary and secondary. The primary winding is supplied an alternating voltage, for example 220 volts from the mains, while the secondary coil through inductive coupling creates a different AC voltage. Output voltage depends on the difference of turns of the primary and secondary windings.

Instruction

1

Calculation of the primitive of the W-shaped transformer is best illustrated by example. Suppose you need to calculate the transformer parameters: mains voltage U1=220; output voltage (the voltage at the secondary winding) U2=12V; load current i2=0,5 A. First, determine the power output: P2=U2*i2=12*0,5=6W. For such power you can take a magnetic core section of about four square centimeter (S=4)

2

Next, calculate the number of turns for one volt. For the W-shaped transformer is the formula:=50/S=50/4=12.5 turns per volt.

3

Then, calculate the number of turns of the primary winding: W1=U1*K=220*12,5=2750 turns. And the number of turns of the secondary winding is: W2=U2*K=12*12,5=150 turns.

4

After that, determine the current in the primary winding: i1=(1,1*P2)/U1=(1,1*6)/220=30mA. And then will be able to calculate the diameter of the wire of the primary winding without insulation. The fact that the maximum current for copper wire is 5 ampere per square millimeter, therefore: d1=5A/(1/i1)=5A/(1/0,03 A)=0.15 mm.

5

And last, calculate the diameter of the wire of the secondary winding according to the formula d2=0,025*the square root of i2, the i2 value in this formula, substitute in milliamperes: d2=0,025*22,4=0,56 mm.

Useful advice

Measure the wire diameter on the other hand, it is possible and without the use of precision measuring instruments. Wrap tightly measured the wire on a pencil, measure one inch of the winding and dividing it by the number of turns you will get the diameter of the wire.

# Advice 3: How to calculate coverage ratio

When analyzing liquidity, which is understood as the ability of an enterprise to timely pay for the assumed short-term obligations at the expense of quick sold assets, counting the number

**of coefficients**. Among them, the current ratio or the ratio**of the coating**.Instruction

1

Ratio

**coverage**characterizes the ability of companies to repay current liabilities due to the sale of current assets. This is the most common measure of the liquidity of the organization. The higher the value, the more solvent the company.2

This ratio shows how many rubles of current assets the company's short-term ruble obligations. In other words, it allows you to determine which part of current liabilities, the company may pay the expense of current assets. Therefore, theoretically, the organization in which the level of current assets exceeds the level of short-term liabilities can be regarded as well functioning.

3

Calculate the coefficient

**of coverage**is pretty simple. It is defined as the ratio of current assets to current liabilities of the firm. In this case, the asset refers to cash in hand and the company on accounts in banks, receivables with a maturity of less than 12 months, the cost of commodity-material assets, other current assets, for example, short-term investments. But it should be remembered that not all the assets shown in the balance sheet, are current. Some trade balances or overdue receivables have zero liquidity. Under current liabilities refers to a loan with the nearest maturity, liabilities to employees of the organization, budget, extrabudgetary funds, etc.4

The coefficient value

**of the coating**, usually in different industries are not the same. Its normative value is 2. The ratio below the established level is considered critical. The increase in this indicator in the dynamics is regarded as a positive aspect and shows that the risk associated with the difficulty in the implementation of the enterprise's assets is reduced.# Advice 4: How to determine the transformation ratio

**The ratio**

**of transformation**is one of the fundamental parameters of any transformer. If this figure is unknown, it is possible to determine eksperimentalnim way.

Instruction

1

Prepare auxiliary transformer that develops on the secondary winding voltage of about 3 V. It can be, for example, filament winding of the transformer from any damaged device with vacuum-luminescent indicator. In any case do not short-circuit the coil.

2

To test the transformer with an ohmmeter or equivalent device, locate the winding with the least resistance. When measuring, pay attention to the difference even in the fractions of ohms. It contains the least number of turns. When measuring do not touch live parts to eliminate the impact of voltage of self-induction.

3

Apply voltage to 3V with an auxiliary transformer winding with the least number of turns specified above, through the fuse 0.25 A. First, connect the auxiliary transformer with the test, and then apply to auxiliary transformer power supply. His serve also through a fuse of the same amperage. Do not touch the elements of the primary circuit.

4

Parallel winding of the transformer with the least number of turns connect the AC voltmeter. Write down his testimony.

5

Start to connect the same voltmeter to the other windings of the transformer. If necessary, switch the limits. Remember that other windings can act high voltage. Each time write down the readings as well as the location of the conclusions of these windings. Avoid during measurements even momentary short circuits.

6

After finishing the experiment, unplug the auxiliary transformer, and then disassemble the installation.

7

To determine the coefficient

**of transformation**between any two windings of a transformer, divide the voltage on one of them on the voltage on the other. If desired, make a table of coefficients**transformation**for all combinations of its windings.# Advice 5: How to determine the rate of the transport tax

In the case of a sale or purchase of a vehicle, the question arises about the correct calculation of the rate of the transport tax, determined in accordance with paragraph 3 of article 362 of the tax code listed in column 9 of section 2 of the tax Declaration on transport tax.

Instruction

1

Remember that according to Chapter 28 of the RF tax code taxpayers-organizations at the end of each reporting period (quarter) are required to calculate the amount of the advance payment of the transport tax and to provide to the tax on tax calculation on advance payments of this tax. Form of tax calculation and advice on completion of use approved by the Ministry of Finance of the Russian Federation.

2

In section 2 the calculation of the column 11 will reflect the amount of the advance payment calculated during the reporting period. To calculate calculate 25% of the tax base, tax rates and the ratio of column 9 to p. 14. This ratio is calculate by dividing the number of full months during which the vehicle was registered to the taxpayer, by the number of full months in the reporting period.

3

The value of the coefficient, specify as a decimal accurate to the second decimal (up to hundredths). The month of registration and the month of de-registration take the car for a whole month. If the car was registered and removed from the register in the same calendar month, enter 1 month.

4

For example, if the car sold in August, the rate of the transport tax for the III quarter calculate in the following way. The number of months during which the car was registered, take 2 (July and August). The number of months in the reporting period (the third quarter) is 3. Dividing 2 by 3, we get a value of 0.67. This factor, and specify in the Declaration.

5

In the case of the purchase of the machine the ratio of the transport tax expect the same. Thus, for each vehicle keep a separate calculation factor. The amount of the advance payment for the quarter calculate by multiplying the resulting ratio to the power of the engine and on the tax rate for each horsepower of capacity.

# Advice 6: How to calculate growth rate

**The coefficients**

**of growth**of population are important indicators for the calculation of demographic statistics. These data are based on information recorded in the regular census of citizens, and demonstrate natural and mechanical growth of the population.

Instruction

1

The magnitude

**of increase**of population is calculated as the difference between the two measures at the beginning and end of the billing period. The ratio**of increase**of population is a value equal to the ratio**of growth**of the population to the average annual number. The total number of people in the country is an absolute value and is only an additional informative as other common indicators, such as number of births or the number of deaths.2

**The coefficients**

**of increment**are relative values, they have no dimensions and are used in a comparative analysis to identify the population at large. They are called relative because they represent a ratio, fraction one absolute value to another.

3

The overall rate

**of growth**of population is equal to the sum of two values: the natural and migration factors**of growth**. Natural population growth is the difference between the number of births and deaths of people during a certain period. For the coefficient this value is divided by the average number.4

Migration increase – the difference between the number of arrivals in a country of people from other countries and the number departing for permanent residence in another state. The rate of migration

**growth**is also referred to as mechanical, it is equal to the ratio describes the difference to the average population.5

The average number of the population conventionally accepted value, which is equal to the sum of population at the beginning of the year and at the end of the year. This assumes that the number of residents during the year grows evenly.

6

The rate of natural

**increase**of the population, usually expressed per 1000 people per year and is the most significant characteristic of the population growth rate.7

Based on the General ratio

**of increase in**population is projected prospective population for future periods, which implies the preservation of the patterns of growth that are defined on the calculated time interval.# Advice 7: How to calculate the flexibility ratio

On financial stability, we can conclude, knowing about the extent of its dependence on borrowed funds, the ability to maneuver their own capital. This information is important for the owners of the company, its investors, and counterparties (buyers of finished products and raw material suppliers).

Instruction

1

In the analysis of financial stability, you can calculate the coefficient of maneuverability on equity. He characterizes the share of sources of own funds located in a mobile form. The flexibility ratio shows what portion of working capital engaged in circulation, and what is capitalized. Thus working capital in a mobile form, the company is free to maneuver.

2

To calculate the flexibility ratio use the following formula:

Km = SOS/SK, where

SOS working capital;

SK – equity.

In other words, the flexibility ratio is the ratio of own circulating capital of the enterprise to private sources of funding. The recommended value for this indicator is 0.5 or higher. Its value depends on the type of activity of the enterprise. In asset-intensive industries to its normal level, usually below, than material-intensive.

Km = SOS/SK, where

SOS working capital;

SK – equity.

In other words, the flexibility ratio is the ratio of own circulating capital of the enterprise to private sources of funding. The recommended value for this indicator is 0.5 or higher. Its value depends on the type of activity of the enterprise. In asset-intensive industries to its normal level, usually below, than material-intensive.

3

The amount of equity capital you can see in the third section of the liabilities side of the balance sheet. With regard to the level of working capital, it is a calculated value. You can find one of clubusacasino:

1) SOS = SK ISLANDS, where

SK – equity enterprises;

VA – non-current assets.

2) COC = OA – KO, where

OA – floating assets;

CO – current liabilities of the company.

The indicator defines the share of capital which goes to funding its current operations (the formation of current assets).

1) SOS = SK ISLANDS, where

SK – equity enterprises;

VA – non-current assets.

2) COC = OA – KO, where

OA – floating assets;

CO – current liabilities of the company.

The indicator defines the share of capital which goes to funding its current operations (the formation of current assets).

4

You have to consider that the dynamics of the flexibility ratio needs to increase. However, its rapid growth is testimony to the normal development of the enterprise. This is due to the fact that the increase in this ratio is possible with the growth of its own working capital or by reducing their own sources of the enterprise. So, the sharp increase of this indicator will automatically trigger a decrease in others, for example, the coefficient of autonomy, indicating an increasing dependence of the enterprise from creditors.

# Advice 8: How to calculate the depreciation factor

Enterprises carrying out commercial activity, constantly acquire fixed assets of different term usage. These include buildings and structures, machines, mechanisms and so on. But any equipment is subject to the moral and material obsolescence. To properly define it, enter the factor of wear and tear.

You will need

- Data on original cost of fixed assets, the rate of depreciation.

Instruction

1

First, you need to figure out what was the original cost of the purchased object of fixed assets. These data can be emphasized from primary documents. This invoice, receipts, invoices, and so on.

2

Next, you need to deal with the depreciation rate. This notion implies a pre-determined percentage that is deducted from the initial value of the object to recover its

**wear**. For example, the cost of the car amounts to 800,000 rubles, and its useful life of 10 years. Let his price is 100%, then the depreciation rate in percentage would be 100%/10 years = 10% (in absolute terms 80000 rubles).3

Now, having dealt with the necessary data, it is possible to calculate

**the coefficient****of wear**, which is defined as the ratio of the amount of depreciation for the period to the original cost of the asset. For clarity, you can continue to consider the example with the car. Let's say that he operated for 6 years. Means the amount of the depreciation during this period will be 6*80000 = 480000 RUB. the Coefficient**of wear**is:480000/800000 = 0.6Note

The above method of calculating the depreciation amounts is called linear. It implies a linear-cost facility for the period of its use.

There is another permitted tax accounting method called nonlinear. Applying it, the company withdraws depreciation rate not with the original cost and the residual. For example, a machine cost 60,000 rubles, the monthly depreciation rate is 5%. Then cancellation will occur:

1 month: 60000 - 5% = 57000 rubles;

2 month: 57000 - 5% = 54150 RUB;

3 month: 54150 - 5% = 51442.5 RUB

etc.

Each Russian company itself is free to choose which method for the calculation of depreciation to apply.

There is another permitted tax accounting method called nonlinear. Applying it, the company withdraws depreciation rate not with the original cost and the residual. For example, a machine cost 60,000 rubles, the monthly depreciation rate is 5%. Then cancellation will occur:

1 month: 60000 - 5% = 57000 rubles;

2 month: 57000 - 5% = 54150 RUB;

3 month: 54150 - 5% = 51442.5 RUB

etc.

Each Russian company itself is free to choose which method for the calculation of depreciation to apply.

# Advice 9: How to calculate the coefficient for the experience

For the calculation of the pension is determined

**the coefficient**on**experience**. It is calculated by multiplying the duration of experience on the value of one year of experience. The size of state aid depends not only on**factor**and experience but from the average monthly earnings computed for pension calculation.You will need

- - employment history of the employee or other proof of experience;
- calculator;
- calendar;
- - Federal legislation;
- - regulations of the regional government.

Instruction

1

First, determine the total experience of the employee. It is calculated by counting the periods of operation at each facility. Write down the start and end dates for employment in a particular enterprise. To do this, use the work book of an employee, employment contract, civil-legal agreements, contracts, certificates and other documents, is proof of the seniority of the specialist.

2

Add up each period of performance of job functions in the companies. To do this, find the number of calendar days the employee's seniority.

3

Select the years to get the number of calendar days of employment. For the full year, take 360 days. This rule is enshrined in Federal law.

4

Select months in the total amount of the seniority of the employee. Full month – 30 calendar days.

5

Calculate

**the coefficient**for**the experience**. To do this, the value of one year of service (it is established by the regional regulations for each year it is different) multiply by the number of years calculated of service. Note that the employee's seniority pick. For example, the experience of a specialist is 20 years 5 months, when finding**the coefficient**and**length of service**take into account 20+5/12. The amount received divide by one hundred percent.6

To determine the amount of the pension

**coefficient**for**length of service**multiplied by average monthly earnings for the calculation period of service. Wages for each month of employment activities must not be below the minimum wage (it is set by the regional government for each year).7

In this way the pension is calculated up to 31.12.2001. After the deadline the accumulative system. The employee's seniority should be not less than ten years. And the amount of the pension will depend on the amount of insurance contributions paid by the employer.

8

The pension increases in the case if the specialist is transferred to the Fund of voluntary insurance the amount of from two to twelve thousand roubles. As the government promises, the rate is doubled.

# Advice 10: How to calculate the coefficient of autonomy

**used in the analysis of financial stability. It shows the share of own funds in total assets of the enterprise. This indicator characterizes the degree of financial independence of the enterprise from external creditors.**

**The coefficient***of autonomy*You will need

- -the balance sheet of the enterprise;
- calculator.

Instruction

1

For more accurate calculations it is necessary first to compile the aggregated balance sheet on the basis of the balance sheet. This transformation inside the balance does not violate the structure of assets and liabilities, it allows you to merge articles on economic content.

**can be calculated and without the preparation of pre-form sheet. In this case we can take the data directly from the form No. 1, it is desirable to increase the article "Capital and reserves" in the amount of "prepaid Expenses".****The coefficient***of autonomy*2

Using this data, calculate the coefficient

*of autonomy*by dividing the value of own funds to total assets of the enterprise.3

Own funds represent a set of financial resources of the enterprise, educated at the expense of the founders and of the financial performance of the organization. In the balance sheet they are reflected in the section "Capital and Reserves", line 490. To find the value of own funds according to the following formula: assets = Liabilities - Borrowed capital. Of financing are long-term and short-term obligations.

4

Total assets represent all assets of the company, including tangible and intangible assets. Constitute a summary of the balance sheet and reflected in the line 700.

5

**is measured in fractions. Normative critical value of 0.5-0.7. It is advisable to assess the value of this ratio in dynamics. The growth factor in the dynamics indicates the stability of activity of the enterprise, increasing its independence relative to external creditors. The highest value of this index is for investors and creditors. The higher the value, the lower the risk of loss of their investments.**

**The coefficient***of autonomy*Note

In the preparation of the aggregated balance you need to be careful, total assets always equal total liabilities.