财务管理_年金现值_年金终值_一元复利现值_一元复利终值_四个系数表
目录
复利终值系数表 (2)
复利现值系数表 (5)
年金终值系数表 (8)
年金现值系数表 (11)
附表一
复利终值系数表
期数1%2%3%4%5%6%7%8%9%10%
1 1.0100 1.0200 1.0300 1.0400 1.0500 1.0600 1.0700 1.0800 1.0900 1.1000
2 1.0201 1.0404 1.0609 1.0816 1.1025 1.1236 1.1449 1.1664 1.1881 1.2100
3 1.0303 1.0612 1.0927 1.1249 1.1576 1.1910 1.2250 1.2597 1.2950 1.3310
4 1.0406 1.0824 1.125
5 1.1699 1.2155 1.2625 1.3108 1.3605 1.411
6 1.4641
5 1.0510 1.1041 1.1593 1.2167 1.2763 1.3382 1.402
6 1.4693 1.5386 1.6105
6 1.0615 1.1262 1.1941 1.2653 1.3401 1.4185 1.500
7 1.5869 1.6771 1.7716
7 1.0721 1.1487 1.2299 1.3159 1.4071 1.5036 1.6058 1.7138 1.8280 1.9487
8 1.0829 1.1717 1.2668 1.3686 1.4775 1.5938 1.7182 1.8509 1.9926 2.1436
9 1.0937 1.1951 1.3048 1.4233 1.5513 1.6895 1.8385 1.9990 2.1719 2.3579
10 1.1046 1.2190 1.3439 1.4802 1.6289 1.7908 1.9672 2.1589 2.3674 2.5937
11 1.1157 1.2434 1.3842 1.5395 1.7103 1.8983 2.1049 2.3316 2.5804 2.8531
12 1.1268 1.2682 1.4258 1.6010 1.7959 2.0122 2.2522 2.5182 2.8127 3.1384
13 1.1381 1.2936 1.4685 1.6651 1.8856 2.1329 2.4098 2.7196 3.0658 3.4523
14 1.1495 1.3195 1.5126 1.7317 1.9799 2.2609 2.5785 2.9372 3.3417 3.7975
15 1.1610 1.3459 1.5580 1.8009 2.0789 2.3966 2.7590 3.1722 3.6425 4.1772
16 1.1726 1.3728 1.6047 1.8730 2.1829 2.5404 2.9522 3.4259 3.9703 4.5950
17 1.1843 1.4002 1.6528 1.9479 2.2920 2.6928 3.1588 3.7000 4.3276 5.0545
18 1.1961 1.4282 1.7024 2.0258 2.4066 2.8543 3.3799 3.9960 4.7171 5.5599
19 1.2081 1.4568 1.7535 2.1068 2.5270 3.0256 3.6165 4.3157 5.1417 6.1159
20 1.2202 1.4859 1.8061 2.1911 2.6533 3.2071 3.8697 4.6610 5.6044 6.7275
21 1.2324 1.5157 1.8603 2.2788 2.7860 3.3996 4.1406 5.0338 6.10887.4002
22 1.2447 1.5460 1.9161 2.3699 2.9253 3.6035 4.4304 5.4365 6.65868.1403
23 1.2572 1.5769 1.9736 2.4647 3.0715 3.8197 4.7405 5.87157.25798.9543
24 1.2697 1.6084 2.0328 2.5633 3.2251 4.0489 5.0724 6.34127.91119.8497
25 1.2824 1.6406 2.0938 2.6658 3.3864 4.2919 5.4274 6.84858.623110.835
26 1.2953 1.6734 2.1566 2.7725 3.5557 4.5494 5.80747.39649.399211.918
27 1.3082 1.7069 2.2213 2.8834 3.7335 4.8223 6.21397.988110.24513.110
28 1.3213 1.7410 2.2879 2.9987 3.9201 5.1117 6.64888.627111.16714.421
29 1.3345 1.7758 2.3566 3.1187 4.1161 5.41847.11439.317312.17215.863
30 1.3478 1.8114 2.4273 3.2434 4.3219 5.74357.612310.06313.26817.449
40 1.4889 2.2080 3.2620 4.80107.040010.28614.97521.72531.40945.259
50 1.6446 2.6916 4.38397.106711.46718.42029.45746.90274.358117.39
60 1.8167 3.2810 5.891610.52018.67932.98857.946101.26176.03304.48
期数11%12%13%14%15%16%17%18%19%20%
1 1.1100 1.1200 1.1300 1.1400 1.1500 1.1600 1.1700 1.1800 1.1900 1.2000
2 1.2321 1.2544 1.2769 1.2996 1.3225 1.3456 1.3689 1.3924 1.4161 1.4400
3 1.3676 1.4049 1.4429 1.4815 1.5209 1.5609 1.6016 1.6430 1.6852 1.7280
4 1.5181 1.573
5 1.6305 1.6890 1.7490 1.810
6 1.8739 1.9388 2.0053 2.0736
5 1.6851 1.7623 1.8424 1.9254 2.0114 2.1003 2.1924 2.2878 2.3864 2.4883
6 1.8704 1.9738 2.0820 2.1950 2.3131 2.4364 2.5652 2.6996 2.8398 2.9860
7 2.0762 2.2107 2.3526 2.5023 2.6600 2.8262 3.0012 3.1855 3.3793 3.5832
8 2.3045 2.4760 2.6584 2.8526 3.0590 3.2784 3.5115 3.7589 4.0214 4.2998
9 2.5580 2.7731 3.0040 3.2519 3.5179 3.8030 4.1084 4.4355 4.7854 5.1598
10 2.8394 3.1058 3.3946 3.7072 4.0456 4.4114 4.8068 5.2338 5.6947 6.1917
11 3.1518 3.4785 3.8359 4.2262 4.6524 5.1173 5.6240 6.1759 6.77677.4301
12 3.4985 3.8960 4.3345 4.8179 5.3503 5.9360 6.58017.28768.06428.9161
13 3.8833 4.3635 4.8980 5.4924 6.1528 6.88587.69878.59949.596410.699
14 4.3104 4.8871 5.5348 6.26137.07577.98759.007510.14711.42012.839
15 4.7846 5.4736 6.25437.13798.13719.265510.53911.97413.59015.407
16 5.3109 6.13047.06738.13729.357610.74812.33014.12916.17218.488
17 5.8951 6.86607.98619.276510.76112.46814.42716.67219.24422.186
18 6.54367.69009.024310.57512.37614.46316.87919.67322.90126.623 197.26338.612810.19712.05614.23216.77719.74823.21427.25231.948 208.06239.646311.52313.74416.36719.46123.10627.39332.42938.338
218.94910.80413.02115.66818.82222.57527.03432.32438.59146.005 229.93412.10014.71417.86121.64526.18631.62938.14245.92355.206 2311.02613.55216.62720.36224.89230.37637.00645.00854.64966.247 2412.23915.17918.78823.21228.62535.23643.29753.10965.03279.497 2513.58617.00021.23126.46232.91940.87450.65862.66977.38895.396 2615.08019.04023.99130.16737.85747.41459.27073.94992.092114.48 2716.73921.32527.10934.39043.53555.00069.34687.260109.59137.37 2818.58023.88430.63439.20550.06663.80081.134102.97130.41164.84 2920.62426.75034.61644.69357.57674.00994.927121.50155.19197.81 3022.89229.96039.11650.95066.21285.850111.06143.37184.68237.38
4065.00193.051132.78188.88267.86378.72533.87750.381051.71469.8 50184.56289.00450.74700.231083.71670.72566.23927.45988.99100.4 60524.06897.601530.12595.94384.07370.212335205553410556348
期数21%22%23%24%25%26%27%28%29%30%
1 1.2100 1.2200 1.2300 1.2400 1.2500 1.2600 1.2700 1.2800 1.2900 1.3000
2 1.4641 1.4884 1.5129 1.5376 1.5625 1.5876 1.6129 1.6384 1.6641 1.6900
3 1.7716 1.8158 1.8609 1.9066 1.9531 2.000
4 2.0484 2.0972 2.1467 2.1970
4 2.1436 2.2153 2.2889 2.3642 2.4414 2.520
5 2.6014 2.6844 2.7692 2.8561
5 2.5937 2.7027 2.8153 2.931
6 3.0518 3.1758 3.3038 3.4360 3.5723 3.7129
6 3.1384 3.2973 3.4628 3.6352 3.814
7 4.0015 4.1959 4.3980 4.6083 4.8268
7 3.7975 4.0227 4.2593 4.5077 4.7684 5.0419 5.3288 5.6295 5.9447 6.2749
8 4.5950 4.9077 5.2389 5.5895 5.9605 6.3528 6.76757.20587.66868.1573
9 5.5599 5.9874 6.4439 6.93107.45068.00458.59489.22349.892510.605
10 6.72757.30467.92598.59449.313210.08610.91511.80612.76113.786
118.14038.91179.748910.65711.64212.70813.86315.11216.46217.922 129.849710.87211.99113.21514.55216.01217.60519.34321.23623.298 1311.91813.26414.74916.38618.19020.17522.35924.75927.39530.288 1414.42116.18218.14120.31922.73725.42128.39631.69135.33939.374 1517.44919.74222.31425.19628.42232.03036.06340.56545.58851.186 1621.11424.08627.44631.24335.52740.35845.79951.92358.80866.542 1725.54829.38433.75938.74144.40950.85158.16566.46175.86286.504 1830.91335.84941.52348.03955.51164.07273.87085.07197.862112.46 1937.40443.73651.07459.56869.38980.73193.815108.89126.24146.19 2045.25953.35862.82173.86486.736101.72119.14139.38162.85190.05
2154.76465.09677.26991.592108.42128.17151.31178.41210.08247.06 2266.26479.41895.041113.57135.53161.49192.17228.36271.00321.18 2380.18096.889116.90140.83169.41203.48244.05292.30349.59417.54 2497.017118.21143.79174.63211.76256.39309.95374.14450.98542.80 25117.39144.21176.86216.54264.70323.05393.63478.90581.76705.64 26142.04175.94217.54268.51330.87407.04499.92613.00750.47917.33 27171.87214.64267.57332.96413.59512.87634.89784.64968.101192.5 28207.97261.86329.11412.86516.99646.21806.311004.31248.91550.3 29251.64319.47404.81511.95646.23814.231024.01285.61611.02015.4 30304.48389.76497.91634.82807.791025.91300.51645.52078.22620.0
402048.42847.03946.45455.97523.21034714195194272652136119 501378120797312794689070065104358154948229350338443497929 6092709151911247917402996652530*****
附表二
复利现值系数表
期数1%2%3%4%5%6%7%8%9%10%
10.99010.98040.97090.96150.95240.94340.93460.92590.91740.9091
20.98030.96120.94260.92460.90700.89000.87340.85730.84170.8264
30.97060.94230.91510.88900.86380.83960.81630.79380.77220.7513
40.96100.92380.88850.85480.82270.79210.76290.73500.70840.6830
50.95150.90570.86260.82190.78350.74730.71300.68060.64990.6209
60.94200.88800.83750.79030.74620.70500.66630.63020.59630.5645
70.93270.87060.81310.75990.71070.66510.62270.58350.54700.5132
80.92350.85350.78940.73070.67680.62740.58200.54030.50190.4665
90.91430.83680.76640.70260.64460.59190.54390.50020.46040.4241
100.90530.82030.74410.67560.61390.55840.50830.46320.42240.3855
110.89630.80430.72240.64960.58470.52680.47510.42890.38750.3505 120.88740.78850.70140.62460.55680.49700.44400.39710.35550.3186 130.87870.77300.68100.60060.53030.46880.41500.36770.32620.2897 140.87000.75790.66110.57750.50510.44230.38780.34050.29920.2633 150.86130.74300.64190.55530.48100.41730.36240.31520.27450.2394 160.85280.72840.62320.53390.45810.39360.33870.29190.25190.2176 170.84440.71420.60500.51340.43630.37140.31660.27030.23110.1978 180.83600.70020.58740.49360.41550.35030.29590.25020.21200.1799 190.82770.68640.57030.47460.39570.33050.27650.23170.19450.1635 200.81950.67300.55370.45640.37690.31180.25840.21450.17840.1486
210.81140.65980.53750.43880.35890.29420.24150.19870.16370.1351 220.80340.64680.52190.42200.34180.27750.22570.18390.15020.1228 230.79540.63420.50670.40570.32560.26180.21090.17030.13780.1117 240.78760.62170.49190.39010.31010.24700.19710.15770.12640.1015 250.77980.60950.47760.37510.29530.23300.18420.14600.11600.0923 260.77200.59760.46370.36070.28120.21980.17220.13520.10640.0839 270.76440.58590.45020.34680.26780.20740.16090.12520.09760.0763 280.75680.57440.43710.33350.25510.19560.15040.11590.08950.0693 290.74930.56310.42430.32070.24290.18460.14060.10730.08220.0630 300.74190.55210.41200.30830.23140.17410.13140.09940.07540.0573
400.67170.45290.30660.20830.14200.09720.06680.04600.03180.0221 500.60800.37150.22810.14070.08720.05430.03390.02130.01340.0085 600.55040.30480.16970.09510.05350.03030.01730.00990.00570.0033
期数11%12%13%14%15%16%17%18%19%20% 10.90090.89290.88500.87720.86960.86210.85470.84750.84030.8333 20.81160.79720.78310.76950.75610.74320.73050.71820.70620.6944 30.73120.71180.69310.67500.65750.64070.62440.60860.59340.5787 40.65870.63550.61330.59210.57180.55230.53370.51580.49870.4823 50.59350.56740.54280.51940.49720.47610.45610.43710.41900.4019 60.53460.50660.48030.45560.43230.41040.38980.37040.35210.3349 70.48170.45230.42510.39960.37590.35380.33320.31390.29590.2791 80.43390.40390.37620.35060.32690.30500.28480.26600.24870.2326 90.39090.36060.33290.30750.28430.26300.24340.22550.20900.1938 100.35220.32200.29460.26970.24720.22670.20800.19110.17560.1615
110.31730.28750.26070.23660.21490.19540.17780.16190.14760.1346 120.28580.25670.23070.20760.18690.16850.15200.13720.12400.1122 130.25750.22920.20420.18210.16250.14520.12990.11630.10420.0935 140.23200.20460.18070.15970.14130.12520.11100.09850.08760.0779 150.20900.18270.15990.14010.12290.10790.09490.08350.07360.0649 160.18830.16310.14150.12290.10690.09300.08110.07080.06180.0541 170.16960.14560.12520.10780.09290.08020.06930.06000.05200.0451 180.15280.13000.11080.09460.08080.06910.05920.05080.04370.0376 190.13770.11610.09810.08290.07030.05960.05060.04310.03670.0313 200.12400.10370.08680.07280.06110.05140.04330.03650.03080.0261
210.11170.09260.07680.06380.05310.04430.03700.03090.02590.0217 220.10070.08260.06800.05600.04620.03820.03160.02620.02180.0181 230.09070.07380.06010.04910.04020.03290.02700.02220.01830.0151 240.08170.06590.05320.04310.03490.02840.02310.01880.01540.0126 250.07360.05880.04710.03780.03040.02450.01970.01600.01290.0105 260.06630.05250.04170.03310.02640.02110.01690.01350.01090.0087 270.05970.04690.03690.02910.02300.01820.01440.01150.00910.0073 280.05380.04190.03260.02550.02000.01570.01230.00970.00770.0061 290.04850.03740.02890.02240.01740.01350.01050.00820.00640.0051 300.04370.03340.02560.01960.01510.01160.00900.00700.00540.0042
400.01540.01070.00750.00530.00370.00260.00190.00130.00100.0007 500.00540.00350.00220.00140.00090.00060.00040.00030.00020.0001 600.00190.00110.00070.00040.00020.00010.0001***
期数21%22%23%24%25%26%27%28%29%30% 10.82640.81970.81300.80650.80000.79370.78740.78130.77520.7692 20.68300.67190.66100.65040.64000.62990.62000.61040.60090.5917 30.56450.55070.53740.52450.51200.49990.48820.47680.46580.4552 40.46650.45140.43690.42300.40960.39680.38440.37250.36110.3501 50.38550.37000.35520.34110.32770.31490.30270.29100.27990.2693 60.31860.30330.28880.27510.26210.24990.23830.22740.21700.2072 70.26330.24860.23480.22180.20970.19830.18770.17760.16820.1594 80.21760.20380.19090.17890.16780.15740.14780.13880.13040.1226 90.17990.16700.15520.14430.13420.12490.11640.10840.10110.0943 100.14860.13690.12620.11640.10740.09920.09160.08470.07840.0725
110.12280.11220.10260.09380.08590.07870.07210.06620.06070.0558 120.10150.09200.08340.07570.06870.06250.05680.05170.04710.0429 130.08390.07540.06780.06100.05500.04960.04470.04040.03650.0330 140.06930.06180.05510.04920.04400.03930.03520.03160.02830.0254 150.05730.05070.04480.03970.03520.03120.02770.02470.02190.0195 160.04740.04150.03640.03200.02810.02480.02180.01930.01700.0150 170.03910.03400.02960.02580.02250.01970.01720.01500.01320.0116 180.03230.02790.02410.02080.01800.01560.01350.01180.01020.0089 190.02670.02290.01960.01680.01440.01240.01070.00920.00790.0068 200.02210.01870.01590.01350.01150.00980.00840.00720.00610.0053
210.01830.01540.01290.01090.00920.00780.00660.00560.00480.0040 220.01510.01260.01050.00880.00740.00620.00520.00440.00370.0031 230.01250.01030.00860.00710.00590.00490.00410.00340.00290.0024 240.01030.00850.00700.00570.00470.00390.00320.00270.00220.0018 250.00850.00690.00570.00460.00380.00310.00250.00210.00170.0014 260.00700.00570.00460.00370.00300.00250.00200.00160.00130.0011 270.00580.00470.00370.00300.00240.00190.00160.00130.00100.0008 280.00480.00380.00300.00240.00190.00150.00120.00100.00080.0006 290.00400.00310.00250.00200.00150.00120.00100.00080.00060.0005 300.00330.00260.00200.00160.00120.00100.00080.00060.00050.0004
400.00050.00040.00030.00020.00010.00010.00010.0001** 500.0001*********
60**********
附表三
年金终值系数表
期数1%2%3%4%5%6%7%8%9%10%
1 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
2 2.0100 2.0200 2.0300 2.0400 2.0500 2.0600 2.0700 2.0800 2.0900 2.1000
3 3.0301 3.060
4 3.0909 3.1216 3.152
5 3.183
6 3.2149 3.2464 3.2781 3.3100
4 4.0604 4.1216 4.1836 4.246
5 4.3101 4.374
6 4.4399 4.5061 4.5731 4.6410
5 5.1010 5.2040 5.3091 5.4163 5.525
6 5.6371 5.750
7 5.8666 5.9847 6.1051
6 6.1520 6.3081 6.4684 6.6330 6.8019 6.97537.15337.33597.52337.7156
77.21357.43437.66257.89838.14208.39388.65408.92289.20049.4872
88.28578.58308.89239.21429.54919.897510.26010.63711.02911.436
99.36859.754610.15910.58311.02711.49111.97812.48813.02113.580
1010.46210.95011.46412.00612.57813.18113.81614.48715.19315.937
1111.56712.16912.80813.48614.20714.97215.78416.64617.56018.531 1212.68313.41214.19215.02615.91716.87017.88918.97720.14121.384 1313.80914.68015.61816.62717.71318.88220.14121.49522.95324.523 1414.94715.97417.08618.29219.59921.01522.55124.21526.01927.975 1516.09717.29318.59920.02421.57923.27625.12927.15229.36131.773 1617.25818.63920.15721.82523.65825.67327.88830.32433.00335.950 1718.43020.01221.76223.69825.84028.21330.84033.75036.97440.545 1819.61521.41223.41425.64528.13230.90633.99937.45041.30145.599 1920.81122.84125.11727.67130.53933.76037.37941.44646.01951.159 2022.01924.29726.87029.77833.06636.78640.99645.76251.16057.275
2123.23925.78328.67731.96935.71939.99344.86550.42356.76564.003 2224.47227.29930.53734.24838.50543.39249.00655.45762.87371.403 2325.71628.84532.45336.61841.43146.99653.43660.89369.53279.543 2426.97430.42234.42739.08344.50250.81658.17766.76576.79088.497 2528.24332.03036.45941.64647.72754.86563.24973.10684.70198.347 2629.52633.67138.55344.31251.11459.15668.67779.95493.324109.18 2730.82135.34440.71047.08454.66963.70674.48487.351102.72121.10 2832.12937.05142.93149.96858.40368.52880.69895.339112.97134.21 2933.45038.79245.21952.96662.32373.64087.347103.97124.14148.63 3034.78540.56847.57556.08566.43979.05894.461113.28136.31164.49
4048.88660.40275.40195.026120.80154.76199.64259.06337.88442.59 5064.46384.579112.80152.67209.35290.34406.53573.77815.081163.9 6081.670114.05163.05237.99353.58533.13813.521253.21944.83034.8
期数11%12%13%14%15%16%17%18%19%20%
1 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
2 2.1100 2.1200 2.1300 2.1400 2.1500 2.1600 2.1700 2.1800 2.1900 2.2000
3 3.3421 3.374
4 3.4069 3.4396 3.472
5 3.505
6 3.5389 3.5724 3.6061 3.6400
4 4.7097 4.7793 4.8498 4.9211 4.9934 5.066
5 5.1405 5.2154 5.2913 5.3680
5 6.2278 6.3528 6.4803 6.6101 6.7424 6.87717.01447.15427.29667.441
6 67.91298.11528.32278.53558.75378.97759.20689.44209.68309.9299 79.783310.08910.40510.73111.06711.41411.77212.14212.52312.916 811.85912.30012.75713.23313.72714.24014.77315.32715.90216.499 914.16414.77615.41616.08516.78617.51918.28519.08619.92320.799 1016.72217.54918.42019.33720.30421.32222.39323.52124.70925.959
1119.56120.65521.81423.04524.34925.73327.20028.75530.40432.150 1222.71324.13325.65027.27129.00230.85032.82434.93137.18039.581 1326.21228.02929.98532.08934.35236.78639.40442.21945.24548.497 1430.09532.39334.88337.58140.50543.67247.10350.81854.84159.196 1534.40537.28040.41843.84247.58051.66056.11060.96566.26172.035 1639.19042.75346.67250.98055.71860.92566.64972.93979.85087.442 1744.50148.88453.73959.11865.07571.67378.97987.06896.022105.93 1850.39655.75061.72568.39475.83684.14193.406103.74115.27128.12 1956.94063.44070.74978.96988.21298.603110.28123.41138.17154.74 2064.20372.05280.94791.025102.44115.38130.03146.63165.42186.69
2172.26581.69992.470104.77118.81134.84153.14174.02197.85225.03 2281.21492.503105.49120.44137.63157.42180.17206.34236.44271.03 2391.148104.60120.20138.30159.28183.60211.80244.49282.36326.24 24102.17118.16136.83158.66184.17213.98248.81289.49337.01392.48 25114.41133.33155.62181.87212.79249.21292.10342.60402.04471.98 26128.00150.33176.85208.33245.71290.09342.76405.27479.43567.38 27143.08169.37200.84238.50283.57337.50402.03479.22571.52681.85 28159.82190.70227.95272.89327.10392.50471.38566.48681.11819.22 29178.40214.58258.58312.09377.17456.30552.51669.45811.52984.07 30199.02241.33293.20356.79434.75530.31647.44790.95966.711181.9
40581.83767.091013.71342.01779.12360.83134.54163.25529.87343.9 501668.82400.03459.54994.57217.71043615090218133151545497 604755.17471.61176218535292204605872555114190179495281733
期数21%22%23%24%25%26%27%28%29%30%
1 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
2 2.2100 2.2200 2.2300 2.2400 2.2500 2.2600 2.2700 2.2800 2.2900 2.3000
3 3.6741 3.708
4 3.7429 3.7776 3.812
5 3.847
6 3.8829 3.9184 3.9541 3.9900
4 5.4457 5.5242 5.6038 5.6842 5.7656 5.8480 5.9313 6.0156 6.1008 6.1870 57.58927.73967.89268.04848.20708.36848.53278.69998.87009.0431 610.18310.44210.70810.98011.25911.54411.83712.13612.44212.756 713.32113.74014.17114.61515.07415.54616.03216.53417.05117.583 817.11917.76218.43019.12319.84220.58821.36122.16322.99523.858 921.71422.67023.66924.71325.80226.94028.12929.36930.66432.01
5 1027.27428.65730.11331.64333.25334.94536.72438.59340.55642.620
1134.00135.96238.03940.23842.56645.03147.63950.39953.31856.405 1242.14244.87447.78850.89554.20857.73961.50165.51069.78074.327 1351.99155.74659.77964.11068.76073.75179.10784.85391.01697.625 1463.91069.01074.52880.49686.95093.926101.47109.61118.41127.91 1578.33185.19292.669100.82109.69119.35129.86141.30153.75167.29 1695.780104.93114.98126.01138.11151.38165.92181.87199.34218.47 17116.89129.02142.43157.25173.64191.73211.72233.79258.15285.01 18142.44158.40176.19195.99218.04242.59269.89300.25334.01371.52 19173.35194.25217.71244.03273.56306.66343.76385.32431.87483.97 20210.76237.99268.79303.60342.94387.39437.57494.21558.11630.17
21256.02291.35331.61377.46429.68489.11556.72633.59720.96820.22 22310.78356.44408.88469.06538.10617.28708.03812.00931.041067.3 23377.05435.86503.92582.63673.63778.77900.201040.41202.01388.5 24457.22532.75620.82723.46843.03982.251144.31332.71551.61806.0 25554.24650.96764.61898.091054.81238.61454.21706.82002.62348.8 26671.63795.17941.461114.61319.51561.71847.82185.72584.43054.4 27813.68971.101159.01383.11650.41968.72347.82798.73334.83971.8 28985.551185.71426.61716.12064.02481.62982.63583.34302.95164.3 291193.51447.61755.72129.02580.93127.83789.04587.75551.86714.6 301445.21767.12160.52640.93227.23942.04813.05873.27162.88730.0
409749.51293717154227293008939793525726937791448120393 506561794525135992195373280256401374573878819103** 60441467690501********
附表四
年金现值系数表
期数1%2%3%4%5%6%7%8%9%10%
10.99010.98040.97090.96150.95240.94340.93460.92590.91740.9091
2 1.9704 1.9416 1.9135 1.8861 1.8594 1.8334 1.8080 1.783
3 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 5.075
7 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
87.65177.32557.0197 6.7327 6.4632 6.2098 5.9713 5.7466 5.5348 5.3349
98.56608.16227.78617.43537.1078 6.8017 6.5152 6.2469 5.9952 5.7590
109.47138.98268.53028.11097.72177.36017.0236 6.7101 6.4177 6.1446
1110.36769.78689.25268.76058.30647.88697.49877.1390 6.8052 6.4951 1211.255110.57539.95409.38518.86338.38387.94277.53617.1607 6.8137 1312.133711.348410.63509.98569.39368.85278.35777.90387.48697.1034 1413.003712.106211.296110.56319.89869.29508.74558.24427.78627.3667 1513.865112.849311.937911.118410.37979.71229.10798.55958.06077.6061 1614.717913.577712.561111.652310.837810.10599.44668.85148.31267.8237 1715.562314.291913.166112.165711.274110.47739.76329.12168.54368.0216 1816.39814.99213.75412.65911.69010.82810.0599.3728.7568.201 1917.22615.67914.32413.13412.08511.15810.3369.6048.9508.365 2018.04616.35114.87813.59012.46211.47010.5949.8189.1298.514
2118.85717.01115.41514.02912.82111.76410.83610.0179.2928.649 2219.66017.65815.93714.45113.16312.04211.06110.2019.4428.772 2320.45618.29216.44414.85713.48912.30311.27210.3719.5808.883 2421.24318.91416.93615.24713.79912.55011.46910.5299.7078.985 2522.02319.52417.41315.62214.09412.78311.65410.6759.8239.077 2622.79520.12117.87715.98314.37513.00311.82610.8109.9299.161 2723.56020.70718.32716.33014.64313.21111.98710.93510.0279.237 2824.31621.28118.76416.66314.89813.40612.13711.05110.1169.307 2925.06621.84419.18916.98415.14113.59112.27811.15810.1989.370 3025.80822.39719.60017.29215.37313.76512.40911.25810.2749.427
4032.83527.35623.11519.79317.15915.04613.33211.92510.7579.779 5039.19631.42425.73021.48218.25615.76213.80112.23410.9629.915 6044.95534.76127.67622.62418.92916.16114.03912.37711.0489.967
( 续一 )
期数11%12%13%14%15%16%17%18%19%20%
10.90090.89290.88500.87720.86960.86210.85470.84750.84030.8333
2 1.7125 1.6901 1.6681 1.6467 1.6257 1.6052 1.5852 1.5656 1.5465 1.5278
3 2.4437 2.4018 2.3612 2.3216 2.2832 2.2459 2.2096 2.1743 2.1399 2.1065
4 3.1024 3.0373 2.974
5 2.9137 2.8550 2.7982 2.7432 2.6901 2.638
6 2.5887
5 3.6959 3.6048 3.5172 3.4331 3.3522 3.2743 3.1993 3.1272 3.057
6 2.9906
6 4.2305 4.1114 3.9975 3.888
7 3.7845 3.6847 3.5892 3.4976 3.409
8 3.3255
7 4.7122 4.5638 4.4226 4.2883 4.1604 4.0386 3.9224 3.8115 3.7057 3.6046
8 5.1461 4.9676 4.7988 4.6389 4.4873 4.3436 4.2072 4.0776 3.9544 3.8372
9 5.5370 5.3282 5.1317 4.9464 4.7716 4.6065 4.4506 4.3030 4.1633 4.0310
10 5.8892 5.6502 5.4262 5.2161 5.0188 4.8332 4.6586 4.4941 4.3389 4.1925
11 6.2065 5.9377 5.6869 5.4527 5.2337 5.0286 4.8364 4.6560 4.4865 4.3271
12 6.4924 6.1944 5.9176 5.6603 5.4206 5.1971 4.9884 4.7932 4.6105 4.4392
13 6.7499 6.4235 6.1218 5.8424 5.5831 5.3423 5.1183 4.9095 4.7147 4.5327
14 6.9819 6.6282 6.3025 6.0021 5.7245 5.4675 5.2293 5.0081 4.8023 4.6106
157.1909 6.8109 6.4624 6.1422 5.8474 5.5755 5.3242 5.0916 4.8759 4.6755 167.3792 6.9740 6.6039 6.2651 5.9542 5.6685 5.4053 5.1624 4.9377 4.7296 177.54887.1196 6.7291 6.3729 6.0472 5.7487 5.4746 5.2223 4.9897 4.7746 187.70167.2497 6.8399 6.4674 6.1280 5.8178 5.5339 5.2732 5.0333 4.8122 197.83937.3658 6.9380 6.5504 6.1982 5.8775 5.5845 5.3162 5.0700 4.8435 207.96337.46947.0248 6.6231 6.2593 5.9288 5.6278 5.3527 5.1009 4.8696
218.07517.56207.1016 6.6870 6.3125 5.9731 5.6648 5.3837 5.1268 4.8913 228.17577.64467.1695 6.7429 6.3587 6.0113 5.6964 5.4099 5.1486 4.9094 238.26647.71847.2297 6.7921 6.3988 6.0442 5.7234 5.4321 5.1668 4.9245 248.34817.78437.2829 6.8351 6.4338 6.0726 5.7465 5.4509 5.1822 4.9371 258.42177.84317.3300 6.8729 6.4641 6.0971 5.7662 5.4669 5.1951 4.9476 268.48817.89577.3717 6.9061 6.4906 6.1182 5.7831 5.4804 5.2060 4.9563 278.54787.94267.4086 6.9352 6.5135 6.1364 5.7975 5.4919 5.2151 4.9636 288.60167.98447.4412 6.9607 6.5335 6.1520 5.8099 5.5016 5.2228 4.9697 298.65018.02187.4701 6.9830 6.5509 6.1656 5.8204 5.5098 5.2292 4.9747 308.69388.05527.49577.0027 6.5660 6.1772 5.8294 5.5168 5.2347 4.9789
408.95118.24387.63447.1050 6.6418 6.2335 5.8713 5.5482 5.2582 4.9966 509.04178.30457.67527.1327 6.6605 6.2463 5.8801 5.5541 5.2623 4.9995 609.07368.32407.68737.1401 6.6651 6.2492 5.8819 5.5553 5.2630 4.9999
( 续二 )
期数21%22%23%24%25%26%27%28%29%30%
10.82640.81970.81300.80650.80000.79370.78740.78130.77520.7692
2 1.5095 1.4915 1.4740 1.4568 1.4400 1.4235 1.4074 1.3916 1.3761 1.3609
3 2.0739 2.0422 2.011
4 1.9813 1.9520 1.9234 1.8956 1.8684 1.8420 1.8161
4 2.5404 2.4936 2.4483 2.4043 2.3616 2.3202 2.2800 2.2410 2.2031 2.1662
5 2.9260 2.863
6 2.8035 2.7454 2.6893 2.6351 2.582
7 2.5320 2.4830 2.4356
6 3.2446 3.1669 3.0923 3.0205 2.9514 2.8850 2.8210 2.7594 2.7000 2.6427
7 3.5079 3.4155 3.3270 3.2423 3.1611 3.0833 3.0087 2.9370 2.8682 2.8021
8 3.7256 3.6193 3.5179 3.4212 3.3289 3.2407 3.1564 3.0758 2.9986 2.9247
9 3.9054 3.7863 3.6731 3.5655 3.4631 3.3657 3.2728 3.1842 3.0997 3.0190
10 4.0541 3.9232 3.7993 3.6819 3.5705 3.4648 3.3644 3.2689 3.1781 3.0915
11 4.1769 4.0354 3.9018 3.7757 3.6564 3.5435 3.4365 3.3351 3.2388 3.1473
12 4.2784 4.1274 3.9852 3.8514 3.7251 3.6059 3.4933 3.3868 3.2859 3.1903
13 4.3624 4.2028 4.0530 3.9124 3.7801 3.6555 3.5381 3.4272 3.3224 3.2233
14 4.4317 4.2646 4.1082 3.9616 3.8241 3.6949 3.5733 3.4587 3.3507 3.2487
15 4.4890 4.3152 4.1530 4.0013 3.8593 3.7261 3.6010 3.4834 3.3726 3.2682
16 4.5364 4.3567 4.1894 4.0333 3.8874 3.7509 3.6228 3.5026 3.3896 3.2832
17 4.5755 4.3908 4.2190 4.0591 3.9099 3.7705 3.6400 3.5177 3.4028 3.2948
18 4.6079 4.4187 4.2431 4.0799 3.9279 3.7861 3.6536 3.5294 3.4130 3.3037
19 4.6346 4.4415 4.2627 4.0967 3.9424 3.7985 3.6642 3.5386 3.4210 3.3105
20 4.6567 4.4603 4.2786 4.1103 3.9539 3.8083 3.6726 3.5458 3.4271 3.3158
21 4.6750 4.4756 4.2916 4.1212 3.9631 3.8161 3.6792 3.5514 3.4319 3.3198
22 4.6900 4.4882 4.3021 4.1300 3.9705 3.8223 3.6844 3.5558 3.4356 3.3230
23 4.7025 4.4985 4.3106 4.1371 3.9764 3.8273 3.6885 3.5592 3.4384 3.3254
24 4.7128 4.5070 4.3176 4.1428 3.9811 3.8312 3.6918 3.5619 3.4406 3.3272
25 4.7213 4.5139 4.3232 4.1474 3.9849 3.8342 3.6943 3.5640 3.4423 3.3286
26 4.7284 4.5196 4.3278 4.1511 3.9879 3.8367 3.6963 3.5656 3.4437 3.3297
27 4.7342 4.5243 4.3316 4.1542 3.9903 3.8387 3.6979 3.5669 3.4447 3.3305
28 4.7390 4.5281 4.3346 4.1566 3.9923 3.8402 3.6991 3.5679 3.4455 3.3312
29 4.7430 4.5312 4.3371 4.1585 3.9938 3.8414 3.7001 3.5687 3.4461 3.3317
30 4.7463 4.5338 4.3391 4.1601 3.9950 3.8424 3.7009 3.5693 3.4466 3.3321
40 4.7596 4.5439 4.3467 4.1659 3.9995 3.8458 3.7034 3.5712 3.4481 3.3332
50 4.7616 4.5452 4.3477 4.1666 3.9999 3.8461 3.7037 3.5714 3.4483 3.3333
60 4.7619 4.5454 4.3478 4.1667 4.0000 3.8462 3.7037 3.5714 3.4483 3.3333
年金现值表 复利现值系数表
年金现值表 -n 计算公式：P=A*(P/A，i，n)=A*[1-（1＋i） ]/i，其中(P/A，i，n)称作“年金现值系数” 期 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13%14%15% 16% 17% 数 1 0.990 0.980 0.971 0.96 2 0.952 0.94 3 0.935 0.926 0.917 0.909 0.901 0.893 0.88500.87720.86960.8621 0.8547 2 1.970 1.942 1.91 3 1.886 1.859 1.833 1.808 1.783 1.759 1.736 1.713 1.690 1.6681 1.6467 1.6257 1.6052 1.5852 3 2.941 2.88 4 2.829 2.77 5 2.723 2.673 2.624 2.577 2.531 2.487 2.444 2.402 2.3612 2.321 6 2.2832 2.2459 2.2096 4 3.902 3.808 3.717 3.630 3.546 3.46 5 3.387 3.312 3.240 3.170 3.102 3.037 2.9745 2.9137 2.8550 2.7982 2.7432 5 4.583 4.713 4.580 4.452 4.329 4.212 4.100 3.993 3.890 3.791 3.69 6 3.605 3.5172 3.4331 3.3522 3.2743 3.1993 6 5.795 5.601 5.41 7 5.242 5.076 4.917 4.767 4.623 4.486 4.355 4.231 4.111 3.9975 3.8887 3.7845 3.6847 3.5892 7 6.728 6.472 6.230 6.002 5.786 5.582 5.389 5.206 5.033 4.868 4.712 4.564 4.4226 4.2883 4.1604 4.0386 3.9224 8 7.652 7.325 7.020 6.733 6.463 6.210 5.971 5.747 5.535 5.335 5.146 4.968 4.7988 4.6389 4.4873 4.3436 4.2072 9 8.566 8.162 7.786 7.435 7.108 6.802 6.515 6.247 5.995 5.759 5.537 5.328 5.1317 4.9464 4.7716 4.6065 4.4506 10 9.471 8.983 8.530 8.111 7.722 7.360 7.024 6.710 6.418 6.145 5.889 5.650 5.4262 5.2161 5.0188 4.8332 4.6586 11 10.368 9.787 9.253 8.760 8.306 7.887 7.499 7.139 6.805 6.495 6.207 5.938 5.6869 5.4527 5.2337 5.0286 4.8364 12 11.255 10.575 9.954 9.385 8.863 8.384 7.943 7.536 7.161 6.814 6.492 6.194 5.9176 5.6603 5.4206 5.1971 4.9884 13 12.134 11.348 10.635 9.986 9.394 8.853 8.358 7.904 7.487 7.103 6.750 6.424 6.1218 5.8424 5.5831 5.3423 5.1183 14 13.004 12.106 11.296 10.563 9.899 9.295 8.745 8.244 7.786 7.367 6.982 6.628 6.3025 6.0021 5.7245 5.4675 5.2293 15 13.865 12.849 11.938 11.118 10.380 9.712 9.108 8.559 8.061 7.606 7.191 6.811 6.4624 6.1422 5.8474 5.5755 5.3242 16 14.718 13.578 12.561 11.652 10.838 10.1069.447 8.851 8.313 7.824 7.379 6.974 6.6039 6.2651 5.9542 5.6685 5.4053 17 15.562 14.292 13.166 12.166 11.274 10.4779.763 9.122 8.544 8.022 7.549 7.120 6.7291 6.3729 6.0472 5.7487 5.4746 18 16.398 14.992 13.754 12.659 11.690 10.82810.0599.372 8.756 8.201 7.702 7.250 6.8399 6.4674 6.1280 5.8178 5.5339 19 17.226 15.678 14.324 13.134 12.085 11.158 10.3369.604 8.950 8.365 7.839 7.366 6.9380 6.5504 6.1982 5.8775 5.5845 20 18.046 16.351 14.877 13.590 12.462 11.470 10.5949.818 9.129 8.514 7.963 7.469 7.0248 6.6231 6.2593 5.9288 5.6278 21 18.857 17.011 15.415 14.029 12.821 11.764 10.83610.017 9.292 8.649 8.075 7.562 7.1016 6.6870 6.3125 5.9731 5.6648 22 19.660 17.658 15.937 14.451 13.163 12.04211.06110.201 9.442 8.772 8.176 7.645 7.1695 6.7429 6.3587 6.0113 5.6964 23 20.456 18.292 16.444 14.857 13.489 12.30311.27210.371 9.580 8.883 8.266 7.718 7.2297 6.7921 6.3988 6.0442 5.7234
年金终值系数计算公式
年金终值系数、年金现值系数和复利现值系数公式推导 2010-01-16 14:49 1）年金终值系数 普通年金终值指一定时期内，每期期末等额收入或支出的本利和，也就是将每一期的金额，按复利换算到最后一期期末的终值，然后加总，就是该年金终值。其公式推导如下： 设每年的支付金额为A，利率为i，期数为n，则按复利计算的年金终值S为：S = A + A×(1+i) + … + A×(1+i)^(n-1) 等式两边同乘以(1+i)： S(1+i) = A(1+i) + A(1+i)^2 + … + A(1+l)^n 上式两边相减可得： S(1+i) - S = A(1+l)^n - A, S = A[(1+i)n - 1] / i 式中[(1+i)n - 1] / i的为普通年金、利率为i，经过n期的年金终值记作(S/A, i, n)，可查普通年金终值系数表。 2）年金现值系数 年金现值通常为每年投资收益的现值总和，它是一定时间内每期期末收付款项的复利现值之和.每年取得收益1元，年利率为10%，为期5年，上例逐年的现值和年金现值，可计算如下： 1年1元的现值=1/(1+10%)=0.909(元) 注：现求的复利现值 2年1元的现值=1/(1+10%)2=0.826(元) 3年1元的现值=0.751(元) 4年1元的现值=0.683(元) 5年1元的现值=0.621(元) 1元年金5年的现值为上述和的汇总3.790(元) 普通年金a元、利率为r，经过n期的年金现值计算公式： p=a(1/(1+r)+1/(1+r)^2+...+1/(1+r)^n) 根据等比数列求和公式，整理得：p=a(1-(1+r)^(-n))/r 3)复利终值系数 年金现值通常为每年投资收益的现值总和，它是一定时间内每期期末收付款项的复利现值之和.每年取得收益1元，年利率为10%，为期5年，上例逐年的现值和年金现值，可计算如下： 1年1元的现值=1/(1+10%)-1 =1.1(元) 注：现求的复利终值
复利、年金现值终值系数表
表格（一）名称： 复利现值系数表 期 1% 2% 3% 4% 5% 6% 7% 8% 9% 10%11%12% 13% 14%15%数 1 0.9901 0.9804 0.9709 0.9615 0.9524 0.94340.93460.92590.91740.90910.90090.8929 0.8850 0.87720.8696 2 0.980 3 0.9612 0.9426 0.9246 0.9070 0.89000.87340.85730.84170.82640.81160.7972 0.7831 0.76950.7561 3 0.9706 0.9423 0.9151 0.8890 0.8638 0.83960.81630.79380.77220.75130.73120.7118 0.6931 0.67500.6575 4 0.9610 0.9238 0.888 5 0.8548 0.8227 0.79210.76290.73500.70840.68300.65870.6355 0.6133 0.59210.5718 5 0.9515 0.9057 0.862 6 0.8219 0.7835 0.74730.71300.68060.64990.62090.59350.5674 0.5428 0.51940.4972 6 0.9420 0.8880 0.8375 0.7903 0.7462 0.70500.66630.63020.59630.56450.53460.5066 0.4803 0.45560.4323 7 0.9327 0.8706 0.8131 0.7599 0.7107 0.66510.62270.58350.54700.51320.48170.4523 0.4251 0.39960.3759 8 0.9235 0.8535 0.7894 0.7307 0.6768 0.62740.58200.54030.50190.46650.43390.4039 0.3762 0.35060.3269 9 0.9143 0.8368 0.7664 0.7026 0.6446 0.59190.54390.50020.46040.42410.39090.3606 0.3329 0.30750.2843 10 0.9053 0.8203 0.7441 0.6756 0.6139 0.55840.50830.46320.42240.38550.35220.3220 0.2946 0.26970.2472 11 0.8963 0.8043 0.7224 0.6496 0.5847 0.52680.47510.42890.38750.35050.31730.2875 0.2607 0.23660.2149 12 0.8874 0.7885 0.7014 0.6246 0.5568 0.49700.44400.39710.35550.31860.28580.2567 0.2307 0.20760.1869 13 0.8787 0.7730 0.6810 0.6006 0.5303 0.46880.41500.36770.32620.28970.25750.2292 0.2042 0.18210.1625 14 0.8700 0.7579 0.6611 0.5775 0.5051 0.44230.38780.34050.29920.26330.23200.2046 0.1807 0.15970.1413 15 0.8613 0.7430 0.6419 0.5553 0.4810 0.41730.36240.31520.27450.23940.20900.1827 0.1599 0.14010.1229 16 0.8528 0.7284 0.6232 0.5339 0.4581 0.39360.33870.29190.25190.21760.18830.1631 0.1415 0.12290.1069 17 0.8444 0.7142 0.6050 0.5134 0.4363 0.37140.31660.27030.23110.19780.16960.1456 0.1252 0.10780.0929 18 0.8360 0.7002 0.5874 0.4936 0.4155 0.35030.29590.25020.21200.17990.15280.1300 0.1108 0.09460.0808 19 0.8277 0.6864 0.5703 0.4746 0.3957 0.33050.27650.23170.19450.16350.13770.1161 0.0981 0.08290.0703 20 0.8195 0.6730 0.5537 0.4564 0.3769 0.31180.25840.21450.17840.14860.12400.1037 0.0868 0.07280.0611 21 0.8114 0.6598 0.5375 0.4388 0.3589 0.29420.24150.19870.16370.13510.11170.0926 0.0768 0.06380.0531 22 0.8034 0.6468 0.5219 0.4220 0.3418 0.27750.22570.18390.15020.12280.10070.0826 0.0680 0.05600.0462 23 0.7954 0.6342 0.5067 0.4057 0.3256 0.26180.21090.17030.13780.11170.09070.0738 0.0601 0.04910.0402 24 0.7876 0.6217 0.4919 0.3901 0.3101 0.24700.19710.15770.12640.10150.08170.0659 0.0532 0.04310.0349 25 0.7798 0.6095 0.4776 0.3751 0.2953 0.23300.18420.14600.11600.09230.07360.0588 0.0471 0.03780.0304 26 0.7720 0.5976 0.4637 0.3607 0.2812 0.21980.17220.13520.10640.08390.06630.0525 0.0417 0.03310.0264 27 0.7644 0.5859 0.4502 0.3468 0.2678 0.20740.16090.12520.09760.07630.05970.0469 0.0369 0.02910.0230 28 0.7568 0.5744 0.4371 0.3335 0.2551 0.19560.15040.11590.08950.06930.05380.0419 0.0326 0.02550.0200 29 0.7493 0.5631 0.4243 0.3207 0.2429 0.18460.14060.10730.08220.06300.04850.0374 0.0289 0.02240.0174 30 0.7419 0.5521 0.4120 0.3083 0.2314 0.17410.13140.09940.07540.05730.04370.0334 0.0256 0.01960.0151
财务管理系数表复利终值复利现值年金终值年金现值
附表一 复利终值系数表 计算公式：复利终值系数=()n i 1+，F =P ()n i 1+ P —现值或初始值；i —报酬率或利率；n —计息期数；F —终值或本利和 附表一 复利终值系数表 续表 注：*〉99 999 计算公式：复利终值系数=()n i 1+，F =P ()n i 1+ P —现值或初始值 i —报酬率或利率 n —计息期数 F —终值或本利和 附表二 复利现值系数表 注： 计算公式：复利现值系数=()-n i 1+，P=() n i 1F +=F ()-n i 1+ P —现值或初始值；i —报酬率或利率；n —计息期数；F —终值或本利和 附表二 复利现值系数表 续表 注：*<0.0001 计算公式：复利现值系数=()-n i 1+，P=() n i 1F +=F ()-n i 1+ P —现值或初始值；i —报酬率或利率；n —计息期数；F —终值或本利和 附表三 年金终值系数表
注： 计算公式：年金终值系数=() i 1 i 1n- + ，F=A () i 1 i 1n- + A—每期等额支付（或收入）的金额；i—报酬率或利率；n—计息期数；F—年金终值或本利和
附表三年金终值系数表续表 注：*>999 999.99 计算公式：年金终值系数=() i 1 i 1n- + ，F=A () i 1 i 1n- + A—每期等额支付（或收入）的金额；i—报酬率或利率；n—计息期数；F—年
金终值或本利和 附表四年金现值系数表 计算公式：年金现值系数= () i i 1 1n- + - ，P=A () i i 1 1n- + - A—每期等额支付（或收入）的金额；i—报酬率或利率；n—计息期数；P —年金现值或本利和 附表四年金现值系数表续表
复利终值系数、复利现值系数、年金终值系数、年金现值系数
怎样理解年金现值、年金终值、复利终值、复利现值？ 复利现值系数＝1/(1+i)^n＝（p/s,i,n） 其中i为利率，n为期数 这是一个求未来现金流量现值的问题 59（1＋r）^-1+59(1+r)^-2+59(1+r)^-3+59(1+r)^-4+(59+1250)(1+r)^- 5=1000 59*(P/A,I,5)+1250*(P/F,I,5)=1000 第一个(P/A,I,5)是年金现值系数 第二个(P/F,I,5)是复利现值系数 一般是通过插值测出来 比如：设I=9%会得一个答案A，大于1000；设I=11%会得另一个答案B，小于1000 则会有(1000-A)/(B-A)=(X-9%)/(11%-9%) 解方程可得X，即为所求的10% 年金现值系数（P/A,i,n）＝[1－（1＋i）－n]/i 普通年金现值系数（P/A,i,n）＝[1-复利现值系数（P/F,i,n）]/i 普通年金终值系数（F/A,i,n）=[（1+i）n-1]/i 普通年金终值系数（F/A,i,n）＝[复利终值系数（F/P,i,n）-1]/i 复利现值系数（P/F,i,n）或者（P/S,i,n）＝（1＋i）－n 复利终值系数(F/P,i,n)=F/P=(1+i)^n 偿债基金系数(A/F,i,n) 偿债基金系数和年金终值系数互为倒数 年金终值就是你每年投入相等量的款项，按照活期存款利率0.72%算，存个10年后全部拿出,到时候你可以得到的数额。 比如你每年存款10万，存10年，年利率0.72%，那么你的年金终值就是：10*(F/A,0.72%,10)=10+10*(1+0.72)+...+10*(1+0.72)10次方 年金现值是相反计算，就是你每年投入相等量的款项,按照活期存款利率 0.72%算，存个10年后全部拿出，到时候你能拿到这笔钱，那么，年金现值就是指的是这笔钱放在今天，它值多少钱。 比如你每年存款10万，存10年，年利率0.72%，那么你的年金现值就是：10*(P/A,0.72%,10)=10+10/(1+0.72)+...+10/(1+0.72)10次方 (打个比方说白一点,年金终值就是指，如果你每隔相等的一个时间段存下相等数量的钱，等若干年后你能够从银行拿到的钱的金额；而年金现值则是指，如果你想在未来的若干年内，每隔相等的一个时间段都能拿到一笔等数量的钱的话，那么现在必须去银行存多少钱。) 复利终值＝现值*复利终值系数
复利现值终值年金现值终值公式 实例
某投资项目预测的净现金流量见下表（万元），设资金基本贴现率为10%，则该项目的净现金值为（）万元 解： 本例因为涉及到年金当中的递延年金，所以将年金系列一起先介绍，然后解题 年金，是指一定时期内每次等额收付款的系列款项，通常记作A 。如保险费、养老金、折旧、租金、等额分期收款、等额分期付款以及零存整取或整存零取储蓄等等。年金按每次收付发生的时点不同，可分为普通年金、即付年金、递延年金、永续年金等。结合本例，先介绍普通年金与递延年金，其他的在后面介绍。 一、普通年金，是指从第一期起，在一定时期内每期期末等额发生的系列收付款项，又称后付年金。 1.普通年金现值公式为： i i A i A i A i A i A P n n n ------+-?=+?++?+++?++?=)1(1)1()1()1()1()1(21Λ 式中的分式i i n -+-)1(1称作“年金现值系数”，记为（P/A ，i ，n ），可通过直接查阅“1元年金现值表”求得有关的数值，上式也可写作：P=A （P/A ，i ，n ） . 2.例子：租入某设备，每年年末需要支付租金120元，年复利利
率为10%，则5年内应支付的租金总额的现值为： % 10%)101(1120)1(15 --+-?=+-?=i i A P n 4557908.3120≈?=（元） 二、递延年金，是指第一次收付款发生时间与第一期无关，而隔若干期（假设为s 期，s ≥1），后才开始发生的系列等额收付款项。它是普通年金的特殊形式，凡不是从第一期开始的年金都是递延年金。 1.递延年金现值公式为： []),,/(),,/()1(1)1(1s i A P n i A P A i i i i A P s n -?=?? ????+--+-?=-- （1） 或),,/(),,/()1()1(1) (s i F P s n i A P A i i i A P s s n ?-?=+?+-?=--- （2） 上述（1）公式是先计算出n 期的普通年金现值，然后减去前s 期的普通年金现值，即得递延年金的现值， 公式（2）是先将些递延年金视为(n-s)期普通年金，求出在第s 期的现值，然后再折算为第零期的现值。 2.例子：某人在年初存入一笔资金，存满5年后每年年末取出1000元，至第10年末取完，银行存款利率为10%。则此人应在最初一次存入银行的钱数为： 方法一： []),,/(),,/()1(1)1(1s i A P n i A P A i i i i A P s n -?=?? ????+--+-?=-- [])5%,10,/()10%,10,/(1000%10%)101(1%10%)101(11000510A P A P -?=?? ????+--+-?=--=1000×(6.1446-3.7908)≈2354（元）
复利、年金现值终值系数表
表格（一）名称：复利现值系数表 期 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 数 1 0.9901 0.9804 0.9709 0.9615 0.9524 0.9434 0.9346 0.9259 0.9174 0.9091 0.9009 0.8929 0.8850 0.877 2 0.8696 2 0.980 3 0.9612 0.9426 0.9246 0.9070 0.8900 0.873 4 0.8573 0.8417 0.8264 0.8116 0.7972 0.7831 0.769 5 0.7561 3 0.9706 0.9423 0.9151 0.8890 0.8638 0.8396 0.8163 0.7938 0.7722 0.7513 0.7312 0.7118 0.6931 0.6750 0.6575 4 0.9610 0.9238 0.888 5 0.8548 0.8227 0.7921 0.7629 0.7350 0.7084 0.6830 0.6587 0.6355 0.6133 0.5921 0.5718 5 0.9515 0.9057 0.862 6 0.8219 0.7835 0.7473 0.7130 0.6806 0.6499 0.6209 0.5935 0.5674 0.5428 0.5194 0.4972 6 0.9420 0.8880 0.8375 0.7903 0.7462 0.7050 0.6663 0.6302 0.5963 0.5645 0.5346 0.5066 0.4803 0.4556 0.4323 7 0.9327 0.8706 0.8131 0.7599 0.7107 0.6651 0.6227 0.5835 0.5470 0.5132 0.4817 0.4523 0.4251 0.3996 0.3759 8 0.9235 0.8535 0.7894 0.7307 0.6768 0.6274 0.5820 0.5403 0.5019 0.4665 0.4339 0.4039 0.3762 0.3506 0.3269 9 0.9143 0.8368 0.7664 0.7026 0.6446 0.5919 0.5439 0.5002 0.4604 0.4241 0.3909 0.3606 0.3329 0.3075 0.2843 10 0.9053 0.8203 0.7441 0.6756 0.6139 0.5584 0.5083 0.4632 0.4224 0.3855 0.3522 0.3220 0.2946 0.2697 0.2472 11 0.8963 0.8043 0.7224 0.6496 0.5847 0.5268 0.4751 0.4289 0.3875 0.3505 0.3173 0.2875 0.2607 0.2366 0.2149 12 0.8874 0.7885 0.7014 0.6246 0.5568 0.4970 0.4440 0.3971 0.3555 0.3186 0.2858 0.2567 0.2307 0.2076 0.1869 13 0.8787 0.7730 0.6810 0.6006 0.5303 0.4688 0.4150 0.3677 0.3262 0.2897 0.2575 0.2292 0.2042 0.1821 0.1625 14 0.8700 0.7579 0.6611 0.5775 0.5051 0.4423 0.3878 0.3405 0.2992 0.2633 0.2320 0.2046 0.1807 0.1597 0.1413 15 0.8613 0.7430 0.6419 0.5553 0.4810 0.4173 0.3624 0.3152 0.2745 0.2394 0.2090 0.1827 0.1599 0.1401 0.1229 16 0.8528 0.7284 0.6232 0.5339 0.4581 0.3936 0.3387 0.2919 0.2519 0.2176 0.1883 0.1631 0.1415 0.1229 0.1069 17 0.8444 0.7142 0.6050 0.5134 0.4363 0.3714 0.3166 0.2703 0.2311 0.1978 0.1696 0.1456 0.1252 0.1078 0.0929 18 0.8360 0.7002 0.5874 0.4936 0.4155 0.3503 0.2959 0.2502 0.2120 0.1799 0.1528 0.1300 0.1108 0.0946 0.0808 19 0.8277 0.6864 0.5703 0.4746 0.3957 0.3305 0.2765 0.2317 0.1945 0.1635 0.1377 0.1161 0.0981 0.0829 0.0703 20 0.8195 0.6730 0.5537 0.4564 0.3769 0.3118 0.2584 0.2145 0.1784 0.1486 0.1240 0.1037 0.0868 0.0728 0.0611 21 0.8114 0.6598 0.5375 0.4388 0.3589 0.2942 0.2415 0.1987 0.1637 0.1351 0.1117 0.0926 0.0768 0.0638 0.0531 22 0.8034 0.6468 0.5219 0.4220 0.3418 0.2775 0.2257 0.1839 0.1502 0.1228 0.1007 0.0826 0.0680 0.0560 0.0462 23 0.7954 0.6342 0.5067 0.4057 0.3256 0.2618 0.2109 0.1703 0.1378 0.1117 0.0907 0.0738 0.0601 0.0491 0.0402 24 0.7876 0.6217 0.4919 0.3901 0.3101 0.2470 0.1971 0.1577 0.1264 0.1015 0.0817 0.0659 0.0532 0.0431 0.0349 25 0.7798 0.6095 0.4776 0.3751 0.2953 0.2330 0.1842 0.1460 0.1160 0.0923 0.0736 0.0588 0.0471 0.0378 0.0304 26 0.7720 0.5976 0.4637 0.3607 0.2812 0.2198 0.1722 0.1352 0.1064 0.0839 0.0663 0.0525 0.0417 0.0331 0.0264 27 0.7644 0.5859 0.4502 0.3468 0.2678 0.2074 0.1609 0.1252 0.0976 0.0763 0.0597 0.0469 0.0369 0.0291 0.0230 28 0.7568 0.5744 0.4371 0.3335 0.2551 0.1956 0.1504 0.1159 0.0895 0.0693 0.0538 0.0419 0.0326 0.0255 0.0200 29 0.7493 0.5631 0.4243 0.3207 0.2429 0.1846 0.1406 0.1073 0.0822 0.0630 0.0485 0.0374 0.0289 0.0224 0.0174 30 0.7419 0.5521 0.4120 0.3083 0.2314 0.1741 0.1314 0.0994 0.0754 0.0573 0.0437 0.0334 0.0256 0.0196 0.0151
年金现值、终值、复利现值、终值系数表
附表一 复利终值系数表 计算公式：复利终值系数=()n i 1+，S=P ()n i 1+ P —现值或初始值；i —报酬率或利率；n —计息期数；S —终值或本利和 附表一 复利终值系数表 续表 注：*〉99 999 计算公式：复利终值系数=()n i 1+，S=P ()n i 1+ P —现值或初始值 i —报酬率或利率 n —计息期数 S —终值或本利和 附表二 复利现值系数表 注： 计算公式：复利现值系数=()-n i 1+，P=() n i 1S +=S ()-n i 1+ P —现值或初始值；i —报酬率或利率；n —计息期数；S —终值或本利和 附表二 复利现值系数表 续表 注：*<0.0001 计算公式：复利现值系数=()-n i 1+，P=() n i 1S +=S ()-n i 1+ P —现值或初始值；i —报酬率或利率；n —计息期数；S —终值或本利和 附表三 年金终值系数表
注： 计算公式：年金终值系数=() i 1 i 1n- + ，S=A () i 1 i 1n- + A—每期等额支付（或收入）的金额；i—报酬率或利率；n—计息期数；S—年金终值或本利和附表三年金终值系数表续表
注：*>999 999.99 计算公式：年金终值系数=() i 1 i 1n- + ，S=A () i 1 i 1n- + A—每期等额支付（或收入）的金额；i—报酬率或利率；n—计息期数；S—年金终值或本利和附表四年金现值系数表
计算公式：年金现值系数= () i i 1 1n- + - ，P=A () i i 1 1n- + - A—每期等额支付（或收入）的金额；i—报酬率或利率；n—计息期数；P—年金现值或本利和附表四年金现值系数表续表 注： 计算公式：年金现值系数= () i i 1 1n- + - ，P=A () i i 1 1n- + -
年金现值终值复利现值终值系数表
附表一 复利终值系数表 计算公式：复利终值系数=1 i n ，S=P 1 i n P —现值或初始值；i —报酬率或利率；n —计息期数；S —终值或本利和 附表一 复利终值系数表 注：*〉99 999 计算公式：复利终值系数=1 i n ，S=P 1 i n P —现值或初始值 i —报酬率或利率 n —计息期数 S —终值或本利和 附表二 注： 计算公式：复利现值系数=1 i -n , P=— =S 1 i -n 1 i P —现值或初始值；i —报酬率或利率；n —计息期数；S —终值或本利和 附表二 复 利现值系数表 注：*<0.0001 计算公式：复利现值系数=1 i -n ，P =—^==51 i -n 1 i P —现值或初始值；i —报酬率或利率；n —计息期数；S —终值或本利和 附表三 年金终值系数表 复利现值系数表 续表 续表
注: 1 ' j , S=A1 1 计算公式：年金终值系数= i i A—每期等额支付（或收入）的金额；i —报酬率或利率；n—计息期数；S—年金终值或本利和
附表三年金终值系数表续表
注：*>999 999.99 1 ' j , S=A1 1 计算公式：年金终值系数= i i A—每期等额支付（或收入）的金额；i —报酬率或利率；n—计息期数；S—年金终值或本利和
附表四年金现值系数表
A —每期等额支付（或收入）的金额； i —报酬率或利 率；n —计息期数； —年金现值或本利和 附表四 年金现值系数表 续表 注： 1 1 i 1 1 i 计算公式：年金现值系数=一」一，P=A —」 i -n -n 1 1 i 1 1 i 计算公式：年金现值系数=一」一，P=A —」 i
财务管理系数表：复利终值-复利现值-年金终值-年金现值
附表一 复利终值系数表 期数1%2%3%4%5%6%7%8%9%10%1 1.0100 1.0200 1.0300 1.0400 1.0500 1.0600 1.0700 1.0800 1.0900 1.10002 1.0201 1.0404 1.0609 1.0816 1.1025 1.1236 1.1449 1.1664 1.1881 1.21003 1.0303 1.0612 1.0927 1.1249 1.1576 1.1910 1.2250 1.2597 1.2950 1.33104 1.0406 1.0824 1.1255 1.1699 1.2155 1.2625 1.3108 1.3605 1.4116 1.46415 1.0510 1.1041 1.1593 1.2167 1.2763 1.3382 1.4026 1.4693 1.5386 1.61056 1.0615 1.1262 1.1941 1.2653 1.3401 1.4185 1.5007 1.5869 1.6771 1.77167 1.0721 1.1487 1.2299 1.3159 1.4071 1.5036 1.6058 1.7138 1.8280 1.94878 1.0829 1.1717 1.2668 1.3686 1.4775 1.5938 1.7182 1.8509 1.9926 2.14369 1.0937 1.1951 1.3048 1.4233 1.5513 1.6895 1.8385 1.9990 2.1719 2.357910 1.1046 1.2190 1.3439 1.4802 1.6289 1.7908 1.9672 2.1589 2.3674 2.593711 1.1157 1.2434 1.3842 1.5395 1.7103 1.8983 2.1049 2.3316 2.5804 2.853112 1.1268 1.2682 1.4258 1.6010 1.7959 2.0122 2.2522 2.5182 2.8127 3.138413 1.1381 1.2936 1.4685 1.6651 1.8856 2.1329 2.4098 2.7196 3.0658 3.452314 1.1495 1.3195 1.5126 1.7317 1.9799 2.2609 2.5785 2.9372 3.3417 3.797515 1.1610 1.3459 1.5580 1.8009 2.0789 2.3966 2.7590 3.1722 3.6425 4.177216 1.1726 1.3728 1.6047 1.8730 2.1829 2.5404 2.9522 3.4259 3.9703 4.595017 1.1843 1.4002 1.6528 1.9479 2.2920 2.6928 3.1588 3.7000 4.3276 5.054518 1.1961 1.4282 1.7024 2.0258 2.4066 2.8543 3.3799 3.9960 4.7171 5.559919 1.2081 1.4568 1.7535 2.1068 2.5270 3.0256 3.6165 4.3157 5.1417 6.115920 1.2202 1.4859 1.8061 2.1911 2.6533 3.2071 3.8697 4.6610 5.6044 6.727521 1.2324 1.5157 1.8603 2.2788 2.7860 3.3996 4.1406 5.0338 6.10887.400222 1.2447 1.5460 1.9161 2.3699 2.9253 3.6035 4.4304 5.4365 6.65868.140323 1.2572 1.5769 1.9736 2.4647 3.0715 3.8197 4.7405 5.87157.25798.954324 1.2697 1.6084 2.0328 2.5633 3.2251 4.0489 5.0724 6.34127.91119.849725 1.2824 1.6406 2.0938 2.6658 3.3864 4.2919 5.4274 6.84858.623110.83526 1.2953 1.6734 2.1566 2.7725 3.5557 4.5494 5.80747.39649.399211.91827 1.3082 1.7069 2.2213 2.8834 3.7335 4.8223 6.21397.988110.24513.11028 1.3213 1.7410 2.2879 2.9987 3.9201 5.1117 6.64888.627111.16714.42129 1.3345 1.7758 2.3566 3.1187 4.1161 5.41847.11439.317312.17215.86330 1.3478 1.8114 2.4273 3.2434 4.3219 5.74357.612310.06313.26817.44940 1.4889 2.2080 3.2620 4.80107.040010.28614.97521.72531.40945.25950 1.6446 2.6916 4.38397.106711.46718.42029.45746.90274.358117.3960 1.8167 3.2810 5.8916 10.520 18.679 32.988 57.946 101.26 176.03 304.48 计算公式：复利终值系数=()n i 1+，F =P ()n i 1+ P —现值或初始值；i —报酬率或利率；n —计息期数；F —终值或本利和 附表一 复利终值系数表 续表
复利年金现值系数表
复利现值系数表（PVIF表） n 1% 2% 3% 4% 5% 6% 8% 10% 12% 14% 15% 16% 18% 20% 25% 30% 35% 40% 50% 1 0.99 0.98 0.97 0.961 0.95 2 0.94 3 0.925 0.909 0.892 0.877 0.869 0.862 0.847 0.833 0.8 0.769 0.7 4 0.714 0.666 2 0.98 0.961 0.942 0.924 0.907 0.889 0.857 0.826 0.797 0.769 0.756 0.74 3 0.718 0.69 4 0.64 0.591 0.548 0.51 0.444 3 0.97 0.942 0.915 0.888 0.863 0.839 0.793 0.751 0.711 0.67 4 0.657 0.64 0.608 0.578 0.512 0.45 5 0.40 6 0.364 0.296 4 0.96 0.923 0.888 0.854 0.822 0.792 0.73 5 0.683 0.635 0.592 0.571 0.552 0.515 0.482 0.409 0.35 0.301 0.2 6 0.197 5 0.951 0.905 0.862 0.821 0.783 0.747 0.68 0.62 0.567 0.519 0.497 0.47 6 0.43 7 0.401 0.327 0.269 0.223 0.185 0.131 6 0.942 0.88 7 0.837 0.79 0.746 0.704 0.63 0.564 0.506 0.455 0.432 0.41 0.37 0.334 0.262 0.207 0.165 0.132 0.087 7 0.932 0.87 0.813 0.759 0.71 0.665 0.583 0.513 0.452 0.399 0.375 0.353 0.313 0.279 0.209 0.159 0.122 0.094 0.058 8 0.923 0.853 0.789 0.73 0.676 0.627 0.54 0.466 0.403 0.35 0.326 0.305 0.266 0.232 0.167 0.122 0.09 0.067 0.039 9 0.914 0.836 0.766 0.702 0.644 0.591 0.5 0.424 0.36 0.307 0.284 0.262 0.225 0.193 0.134 0.094 0.067 0.048 0.026 10 0.905 0.82 0.744 0.675 0.613 0.558 0.463 0.385 0.321 0.269 0.247 0.226 0.191 0.161 0.107 0.072 0.049 0.034 0.017 11 0.896 0.804 0.722 0.649 0.584 0.526 0.428 0.35 0.287 0.236 0.214 0.195 0.161 0.134 0.085 0.055 0.036 0.024 0.011 12 0.887 0.788 0.701 0.624 0.556 0.496 0.397 0.318 0.256 0.207 0.186 0.168 0.137 0.112 0.068 0.042 0.027 0.017 0.007 13 0.878 0.773 0.68 0.6 0.53 0.468 0.367 0.289 0.229 0.182 0.162 0.145 0.116 0.093 0.054 0.033 0.02 0.012 0.005 14 0.869 0.757 0.661 0.577 0.505 0.442 0.34 0.263 0.204 0.159 0.141 0.125 0.098 0.077 0.043 0.025 0.014 0.008 0.003 15 0.861 0.743 0.641 0.555 0.481 0.417 0.315 0.239 0.182 0.14 0.122 0.107 0.083 0.064 0.035 0.019 0.011 0.006 0.002 16 0.852 0.728 0.623 0.533 0.458 0.393 0.291 0.217 0.163 0.122 0.106 0.093 0.07 0.054 0.028 0.015 0.008 0.004 0.001