ACCA Applied Knowledge · Management Accounting · Spreadsheets
Cell A1 contains 200, B1 contains 50 and C1 contains 4. What is the result of the formula =A1-B1*C1/2+(A1-B1)/3 ?
The result is 150. Multiplication and division come first: 50×4/2 equals 100, and the bracket (200-50)/3 equals 50. Then 200 minus 100 plus 50 gives 150.
- A150
- B100Correct
- C50
- D0
Explanation
Following operator precedence: B1*C1/2 = 50*4/2 = 100. (A1-B1)/3 = 150/3 = 50. So 200 - 100 + 50 = 150. Check: the result is 150, which is option 1. Option 100 arises from omitting the final bracket term and subtracting incorrectly.
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