五、年金現(xiàn)值
1.思考:若想未來連續(xù)3年每年年末取出100元,年利率為10%,現(xiàn)在應(yīng)該存入多少錢?
2.年金(Annuity):等額、定期的系列收支
3.普通年金現(xiàn)值(Present Value)
4.年金現(xiàn)值系數(shù):(P/A,i,n)=
5.年金現(xiàn)值系數(shù)表
期數(shù) | 1% | 2% | 3% | 4% | 5% | 6% | 7% | 8% | 9% | 10% |
1 | 0.9901 | 0.9804 | 0.9709 | 0.9616 | 0.9524 | 0.9434 | 0.9346 | 0.9259 | 0.9174 | 0.9091 |
2 | 1.9704 | 1.9416 | 1.9135 | 1.8861 | 1.8594 | 1.8334 | 1.8080 | 1.7833 | 1.7591 | 1.7355 |
3 | 2.9410 | 2.8839 | 2.8286 | 2.7751 | 2.7232 | 2.6730 | 2.6243 | 2.5771 | 2.5313 | 2.4869 |
4 | 3.9020 | 3.8077 | 3.7171 | 3.6299 | 3.5460 | 3.4651 | 3.3872 | 3.3121 | 3.2397 | 3.1699 |
5 | 4.8534 | 4.7135 | 4.5797 | 4.4518 | 4.3295 | 4.2124 | 4.1002 | 3.9927 | 3.8897 | 3.7908 |
6 | 5.7955 | 5.6014 | 5.4172 | 5.2421 | 5.0757 | 4.9173 | 4.7665 | 4.6229 | 4.4859 | 4.3553 |
7 | 6.7282 | 6.4720 | 6.2303 | 6.0021 | 5.7864 | 5.5824 | 5.3893 | 5.2064 | 5.0330 | 4.8684 |
8 | 7.6517 | 7.3255 | 7.0197 | 6.7327 | 6.4632 | 6.2098 | 5.9713 | 5.7466 | 5.5348 | 5.3349 |
9 | 8.5660 | 8.1622 | 7.7861 | 7.4353 | 7.1078 | 6.8017 | 6.5152 | 6.2469 | 5.9952 | 5.7590 |
10 | 9.4713 | 8.9826 | 8.5302 | 8.1109 | 7.7217 | 7.3601 | 7.0236 | 6.7101 | 6.4177 | 6.1446 |
手寫板
現(xiàn)值
復(fù)利現(xiàn)值系數(shù)(P/F,i,n):單筆現(xiàn)金流量
年金現(xiàn)值系數(shù)(P/A,i,n):多筆現(xiàn)金流量,等額,定期
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