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1、第二章 财务管理基础复利终值复利终值公式:F=P×(1+i)n其中,(1+i)n称为复利终值系数,用符号(F/P,i,n)表示复利现值复利现值公式:P=F×1/(1+i)n其中1/(1+i)n称为复利现值系数,用符号(P/F,i,n)表示结论(1)复利终值和复利现值互为逆运算;(2)复利终值系数(1+i)n和复利现值系数1/(1+i)n互为倒数。 (2)预付年金终值 具体有两种方法: 方法一:预付年金终值=普通年金终值×(1+i)。 方法二:F=A[(F/A,i,n+1)-1]2)预付年金现值——两种方法 方法一
2、:P=A[(P/A,i,n-1)+1] 方法二:预付年金现值=普通年金现值×(1+i)3)递延年金现值 【方法1】两次折现计算公式如下: P=A(P/A,i,n)×(P/F,i,m) PA=A(P/A,i,m+n)-A(P/A,i,m) =A[(P/A,i,m+n)-(P/A,i,m)] 式中,m为递延期,n为连续收支期数,即年金期。 【方法3】先求终值再折现 PA=A×(F/A,i,n)×(P/F,i,m+n) (3)递延年金终值 递延年金的终值计算与普通年金的终值计算一样,计算公式如下: F
3、A=A(F/A,i,n) 注意式中“n”表示的是A的个数,与递延期无关。3.永续年金的利率可以通过公式i=A/Poftheaccidenttodeveloppreventiveandcorrectivemeasurestopreventaccidentsfromhappeningagain.8.8.3telephonecompanyOfficeTel:2814263(24hours)SafetyDepartment:2814828SafetyDepartment:7720936municipalworksafetys
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