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1、第二章财务管理基础第一节货币时间价值二、货币时间价值的计算(2)递延年金现值方法1:两次折现。递延年金现值P=A×(P/A,i,n)×(P/F,i,m)递延期m(第一次有收支的前一期),连续收支期n方法2:先加上后减去。递延年金现值P=A×(P/A,i,m+n)-A×(P/A,i,m)P31【教材例2-9】某企业向银行借入一笔款项,银行贷款的年利率为10%,每年复利一次。银行规定前10年不用还本付息,但从第11年至第20年每年年末偿还本息5000元。要求:用两种方法计算这笔款项的现值。theprimaryanalysisofsoilphys
2、icalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoi
3、lthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantin
4、ggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidist
5、hegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,so
6、astoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopin
7、grootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove11【解答】方法一:P=A×(P/A,10%,10)×(P/F,10%,10%)=5000×6.1446×0.3855=11843.72(元)方法二:P=A×[(P/A,10%,20)-(P/A,10%,10%)]=5000×(8.5136-6.1
8、446)=11845(元)P32【教材例2-10】某公司拟购置一处房产,房主提出两种付款方案:(1)从现在起,每年年初支付200万元,连续付10次,共2000万元。(2)从第5年