财务管理系数表年金现值终值复利现值终值
附表一 复利终值系数表
期数1%2%3%4%5%6%7%8%9%10%11.01001.02001.03001.04001.05001.06001.07001.08001.09001.100021.02011.04041.06091.08161.10251.12361.14491.16641.18811.210031.03031.06121.09271.12491.15761.19101.22501.25971.29501.331041.04061.08241.12551.16991.21551.26251.31081.36051.41161.464151.05101.10411.15931.21671.27631.33821.40261.46931.53861.610561.06151.12621.19411.26531.34011.41851.50071.58691.67711.771671.07211.14871.22991.31591.40711.50361.60581.71381.82801.948781.08291.17171.26681.36861.47751.59381.71821.85091.99262.143691.09371.19511.30481.42331.55131.68951.83851.99902.17192.3579101.10461.21901.34391.48021.62891.79081.96722.15892.36742.5937111.11571.24341.38421.53951.71031.89832.10492.33162.58042.8531121.12681.26821.42581.60101.79592.01222.25222.51822.81273.1384131.13811.29361.46851.66511.88562.13292.40982.71963.06583.4523141.14951.31951.51261.73171.97992.26092.57852.93723.34173.7975151.16101.34591.55801.80092.07892.39662.75903.17223.64254.1772161.17261.37281.60471.87302.18292.54042.95223.42593.97034.5950171.18431.40021.65281.94792.29202.69283.15883.70004.32765.0545181.19611.42821.70242.02582.40662.85433.37993.99604.71715.5599191.20811.45681.75352.10682.52703.02563.61654.31575.14176.1159201.22021.48591.80612.19112.65333.20713.86974.66105.60446.7275211.23241.51571.86032.27882.78603.39964.14065.03386.10887.4002221.24471.54601.91612.36992.92533.60354.43045.43656.65868.1403231.25721.57691.97362.46473.07153.81974.74055.87157.25798.9543241.26971.60842.03282.56333.22514.04895.07246.34127.91119.8497251.28241.64062.09382.66583.38644.29195.42746.84858.623110.835261.29531.67342.15662.77253.55574.54945.80747.39649.399211.918271.30821.70692.22132.88343.73354.82236.21397.988110.24513.110281.32131.74102.28792.99873.92015.11176.64888.627111.16714.421291.33451.77582.35663.11874.11615.41847.11439.317312.17215.863301.34781.81142.42733.24344.32195.74357.612310.06313.26817.449401.48892.20803.26204.80107.040010.28614.97521.72531.40945.259501.64462.69164.38397.106711.46718.42029.45746.90274.358117.39601.81673.28105.891610.52018.67932.98857.946101.26176.03304.48
计算公式：复利终值系数=ni1，S=Pni1
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
期数12%14%15%16%18%20%24%28%32%36%11.12001.14001.15001.16001.18001.20001.24001.28001.32001.360021.25441.29961.32251.34561.39241.44001.53761.63841.74241.849631.40491.48151.52091.56091.64301.72801.90662.09722.30002.515541.57351.68901.74901.81061.93882.07362.36422.68443.03603.421051.76231.92542.01142.10032.28782.48832.93163.43604.00754.652661.97382.19502.31312.43642.69962.98603.63524.39805.28996.327572.21072.50232.66002.82623.18553.58324.50775.62956.98268.605482.47602.85263.05903.27843.75894.29985.58957.20589.217011.70392.77313.25193.51793.80304.43555.15986.93109.223412.16715.917103.10583.70724.04564.41145.23386.19178.594411.80616.06021.647113.47854.22624.65245.11736.17597.430110.65715.11221.19929.439123.89604.81795.35035.93607.28768.916113.21519.34327.98340.038134.36355.49246.15286.88588.599410.69916.38624.75936.93754.451144.88716.26137.07577.987510.14712.83920.31931.69148.75774.053155.47367.13798.13719.265511.97415.40725.19640.56564.359100.71166.13048.13729.357610.74814.12918.48831.24351.92384.954136.97176.86609.276510.76112.46816.67222.18638.74166.461112.14186.28187.690010.57512.37614.46319.67326.62348.03985.071148.02253.34198.612812.05614.23216.77723.21431.94859.568108.89195.39344.54209.646313.74416.36719.46127.39338.33873.864139.38257.92468.572110.80415.66818.82222.57532.32446.00591.592178.41340.45637.262212.10017.86121.64526.18638.14255.206113.57228.36449.39866.672313.55220.36224.89230.37645.00866.247140.83292.30593.201178.72415.17923.21228.62535.23653.10979.497174.63374.14783.021603.02517.00026.46232.91940.87462.66995.396216.54478.901033.62180.12619.04030.16737.85747.41473.949114.48268.51613.001364.32964.92721.32534.39043.53555.00087.260137.37332.96784.641800.94032.32823.88439.20550.06663.800102.97164.84412.861004.32377.25483.92926.75044.69357.57674.009121.50197.81511.951285.63137.97458.13029.96050.95066.21285.850143.37237.38634.821645.54142.1101434093.051188.88267.86378.72750.381469.85455.91942766521*50289.00700.231083.71670.73927.49100.446890***60897.602595.94384.07370.22055556348****
注：*〉99 999
计算公式：复利终值系数=ni1，S=Pni1
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
期数1%2%3%4%5%6%7%8%9%10%10.99010.98040.97090.96150.95240.94340.93460.92590.91740.909120.98030.96120.94260.92460.90700.89000.87340.85730.84170.826430.97060.94230.91510.88900.86380.83960.81630.79380.77220.751340.96100.92380.88850.85480.82270.79210.76290.73500.70840.683050.95150.90570.86260.82190.78350.74730.71300.68060.64990.620960.94200.88800.83750.79030.74620.70500.66630.63020.59630.564570.93270.87060.81310.75990.71070.66510.62270.58350.54700.513280.92350.85350.78940.73070.67680.62740.58200.54030.50190.466590.91430.83680.76640.70260.64460.59190.54390.50020.46040.4241100.90530.82030.74410.67560.61390.55840.50830.46320.42240.3855110.89630.80430.72240.64960.58470.52680.47510.42890.38750.3505120.88740.78850.70140.62460.55680.49700.44400.39710.35550.3186130.87870.77300.68100.60060.53030.46880.41500.36770.32620.2897140.87000.75790.66110.57750.50510.44230.38780.34050.29920.2633150.86130.74300.64190.55530.48100.41730.36240.31520.27450.2394160.85280.72840.62320.53390.45810.39360.33870.29190.25190.2176170.84440.71420.60500.51340.43630.37140.31660.27030.23110.1978180.83600.70020.58740.49360.41550.35030.29590.25020.21200.1799190.82770.68640.57030.47460.39570.33050.27650.23170.19450.1635200.81950.67300.55370.45640.37690.31180.25840.21450.17840.1486210.81140.65980.53750.43880.35890.29420.24150.19870.16370.1351220.80340.64680.52190.42200.34180.27750.22570.18390.15020.1228230.79540.63420.50670.40570.32560.26180.21090.17030.13780.1117240.78760.62170.49190.39010.31010.24700.19710.15770.12640.1015250.77980.60950.47760.37510.29530.23300.18420.14600.11600.0923260.77200.59760.46370.36070.28120.21980.17220.13520.10640.0839270.76440.58590.45020.34680.26780.20740.16090.12520.09760.0763280.75680.57440.43710.33350.25510.19560.15040.11590.08950.0693290.74930.56310.42430.32070.24290.18460.14060.10730.08220.0630300.74190.55210.41200.30830.23140.17410.13140.09940.07540.0573350.70590.50000.35540.25340.18130.13010.09370.06760.04900.0356400.67170.45290.30660.20830.14200.09720.06680.04600.03180.0221450.63910.41020.26440.17120.11130.07270.04760.03130.02070.0137500.60800.37150.22810.14070.08720.05430.03390.02130.01340.0085550.57850.33650.19680.11570.06830.04060.02420.01450.00870.0053
复利现值终值、年金现值终值表
3 表格（四）名称： 年金现值系数表 A→P
期数 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15%
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 0.8772 0.8696
2 1.9704 1.9416 1.9135 1.8861 1.8594 1.8334 1.8080 1.7833 1.7591 1.7355 1.7125 1.6901 1.6681 1.6467 1.6257
3 2.9410 2.8839 2.8286 2.7751 2.7232 2.6730 2.6243 2.5771 2.5313 2.4869 2.4437 2.4018 2.3612 2.3216 2.2832
4 3.9020 3.8077 3.7171 3.6299 3.5460 3.4651 3.3872 3.3121 3.2397 3.1699 3.1024 3.0373 2.9745 2.9137 2.8550
5 4.8534 4.7135 4.5797 4.4518 4.3295 4.2124 4.1002 3.9927 3.8897 3.7908 3.6959 3.6048 3.5172 3.4331 3.3522
6 5.7955 5.6014 5.4172 5.2421 5.0757 4.9173 4.7665 4.6229 4.4859 4.3553 4.2305 4.1114 3.9975 3.8887 3.7845
7 6.7282 6.4720 6.2303 6.0021 5.7864 5.5824 5.3893 5.2064 5.0330 4.8684 4.7122 4.5638 4.4226 4.2883 4.1604
复利终值系数、复利现值系数、年金终值系数、年金现值
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*复利现值系数 复利终值系数、复利现值系数是什么？
复利终值年金现值系数表(25%-25%)
复利（P/F，i，n) 系数表
期数1%2%3%4%5%6%7%8%9%10%11%12%13%14%15%
10.99010.98040.97090.96150.95240.94340.93460.92590.91740.90910.90090.89290.88500.87720.8696
20.98030.96120.94260.92460.90700.89000.87340.85730.84170.82640.81160.79720.78310.76950.7561
30.97060.94230.91510.88900.86380.83960.81630.79380.77220.75130.73120.71180.69310.67500.6575
40.96100.92380.88850.85480.82270.79210.76290.73500.70840.68300.65870.63550.61330.59210.5718
50.95150.90570.86260.82190.78350.74730.71300.68060.64990.62090.59350.56740.54280.51940.4972
60.94200.88800.83750.79030.74620.70500.66630.63020.59630.56450.53460.50660.48030.45560.4323
70.93270.87060.81310.75990.71070.66510.62270.58350.54700.51320.48170.45230.42510.39960.3759
80.92350.85350.78940.73070.67680.62740.58200.54030.50190.46650.43390.40390.37620.35060.3269
90.91430.83680.76640.70260.64460.59190.54390.50020.46040.42410.39090.36060.33290.30750.2843
复利及年金系数表
QQ:397299289设计:雅林源居期数/百分比1
234
567
8910
1112131415161%0.99010.98030.97060.96100.95150.94200.93270.92350.91430.90530.89630.88740.87870.87000.86130.85282%0.98040.96120.94230.92380.90570.88800.87060.85350.83680.82030.80430.78850.77300.75790.74300.72843%0.97090.94260.91510.88850.86260.83750.81310.78940.76640.74410.72240.70140.68100.66110.64190.62324%0.96150.92460.88900.85480.82190.79030.75990.73070.70260.67560.64960.62460.60060.57750.55530.53395%0.95240.90700.86380.82270.78350.74620.71070.67680.64460.61390.58470.55680.53030.50510.48100.45816%0.94340.89000.83960.79210.74730.70500.66510.62740.59190.55840.52680.49700.46880.44230.41730.39367%0.93460.87340.81630.76290.71300.66630.62270.58200.54390.50830.47510.44400.41500.38780.36240.33878%0.92590.85730.79380.73500.68060.63020.58350.54030.50020.46320.42890.39710.36770.34050.31520.29199%0.91740.84170.77220.70840.64990.59630.54700.50190.46040.42240.38750.35550.32620.29920.27450.251910%0.90910.82640.75130.68300.62090.56450.51320.46650.42410.38550.35050.31860.28970.26330.23940.217611%0.90090.81160.73120.65870.59350.53460.48170.43390.39090.35220.31730.28580.25750.23200.20900.188312%0.89290.79720.71180.63550.56740.50660.45230.40390.36060.32200.28750.25670.22920.20460.18270.163113%0.88500.78310.69310.61330.54280.48030.42510.37620.33290.29460.26070.23070.20420.18070.15990.141514%0.87720.76950.67500.59210.51940.45560.39960.35060.30750.26970.23660.20760.18210.15970.14010.122915%0.86960.75610.65750.57180.49720.43230.37590.32690.28430.24720.21490.18690.16250.14130.12290.106916%0.86210.74320.64070.55230.47610.41040.35380.30500.26300.22670.19540.16850.14520.12520.10790.093017%0.85470.73050.62440.53370.45610.38980.33320.28480.24340.20800.17780.15200.12990.11100.09490.081118%0.84750.71820.60860.51580.43710.37040.31390.26600.22550.19110.16190.13720.11630.09850.08350.070819%0.84030.70620.59340.49870.41900.35210.29590.24870.20900.17560.14760.12400.10420.08760.07360.061820%0.83330.69440.57870.48230.40190.33490.27910.23260.19380.16150.13460.11220.09350.07790.06490.054121%0.82640.68300.56450.46650.38550.31860.26330.21760.17990.14860.12280.10150.08390.06930.05730.047422%0.81970.67190.55070.45140.37000.30330.24860.20380.16700.13690.11220.09200.07540.06180.05070.041523%0.81300.66100.53740.43690.35520.28880.23480.19090.15520.12620.10260.08340.06780.05510.04480.036424%0.80650.65040.52450.42300.34110.27510.22180.17890.14430.11640.09380.07570.06100.04920.03970.032025%0.80000.64000.51200.40960.32770.26210.20970.16780.13420.10740.08590.06870.05500.04400.03520.028126%0.79370.62990.49990.39680.31490.24990.19830.15740.12490.09920.07870.06250.04960.03930.03120.024827%0.78740.62000.48820.38440.30270.23830.18770.14780.11640.09160.07210.05680.04470.03520.02770.021828%0.78130.61040.47680.37250.29100.22740.17760.13880.10840.08470.06620.05170.04040.03160.02470.019329%0.77520.60090.46580.36110.27990.21700.16820.13040.10110.07840.06070.04710.03650.02830.02190.017030%0.76920.59170.45520.35010.26930.20720.15940.12260.09430.07250.05580.04290.03300.02540.01950.015031%0.76340.58270.44480.33960.25920.19790.15100.11530.08800.06720.05130.03920.02990.02280.01740.013332%0.75760.57390.43480.32940.24950.18900.14320.10850.08220.06230.04720.03570.02710.02050.01550.011833%0.75190.56530.42510.31960.24030.18070.13580.10210.07680.05770.04340.03260.02450.01850.01390.010434%0.74630.55690.41560.31020.23150.17270.12890.09620.07180.05360.04000.02980.02230.01660.01240.009335%0.74070.54870.40640.30110.22300.16520.12240.09060.06710.04970.03680.02730.02020.01500.01110.008236%0.73530.54070.39750.29230.21490.15800.11620.08540.06280.04620.03400.02500.01840.01350.00990.00731财务管理查询的是复利现值P/F复利现值复利终值年金现值年金1718
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 0.8772 0.8696
2 0.9803 0.9612 0.9426 0.9246 0.9070 0.8900 0.8734 0.8573 0.8417 0.8264 0.8116 0.7972 0.7831 0.7695 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 0.8885 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 0.8626 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
财管第二章
第二章财务管理基础
【高频考点1】货币时间价值一、复利现值和终值
类型计算式系数复利终值F=P×ni1）（
=P×（F/P，i，n）复利终值系数ni1）（
符号（F/P，i，n）
复利现值P=F×1/ni1）（
=F×（P/F，i，n）复利现值系数1/ni1）（
符号（P/F，i，n）
关系复利终值和复利现值互为逆运算复利终值系数ni1）（和复利现值系
数1/ni1）（互为倒数
二、年金终值和年金现值（一）年金的种类
普通年金：从第一期开始每期期末收付的年金
预付年金：从第一期开始每期期初收付的年金
递延年金：在第二期或第二期以后收付的年金
永续年金：普通年金极限形式（二）终值和现值的计算
类型现值终值
普通年金P=A×（P/A，i，n）F=A×（F/A，i，n）
预付年金P=A×（P/A，i，n）×（1+i）=A×[（P/A，i，n-1）+1]
【提示】期数减1，系数加1F=A×（F/A，i，n）×（1+i）=A×[（F/A，i，n+1）-1]
【提示】期数加1，系数减1
递延年金P=A×（P/A，i，n）×（P/F，i，m）F=A×（F/A，i，n）
【提示】终值与递延期无关
永续年金P=A/i无终值
年资本回收额A=P/（P/A，i，n）
【提示】与普通年金现值互为逆运算——
年偿债基金A=F/（F/A，i，n）
【提示】与普通年金终值互为逆运算
【高频考点2】利率的计算一、现值或终值系数已知的利率计算
计算方法基本原理基本公式
内插法(插值法)假设利率与系数间存在线性关系假设所求利率为I，I对应的系数为B，B1、B2为系数表中B相邻的系数，I1、I2为B1、B2对应的利率，则有：−12−1=−12−1解得：=1+𝘒12−1×（2−1）
列式规则：1.等比关系：“短差/长差=短差/长差”2.对应关系：等式左边的i和右边的B一一对应
二、实际利率的计算
（一）一年多次计息时的实际利率
含义一年多次计息时，给出的年利率为名义利率，按照复利计算的年利息与本金的比值为实际利率
复利终值、现值、年金终值、现值系数表(1)
表 格名 称：年 金现 值1%2%3%4%5%6%7%8%9%10%10.99010.98040.97090.96150.95240.94340.93460.92590.91740.909121.97041.94161.91351.88611.85941.83341.8081.78331.75911.735532.9412.88392.82862.77512.72322.6732.62432.57712.53132.486943.9023.80773.71713.62993.5463.46513.38723.31213.23973.169954.85344.71354.57974.45184.32954.21244.10023.99273.88973.790865.79555.60145.41725.24215.07574.91734.76654.62294.48594.355376.72826.4726.23036.00215.78645.58245.38935.20645.0334.868487.65177.32557.01976.73276.46326.20985.97135.74665.53485.334998.5668.16227.78617.43537.10786.80176.51526.24695.99525.759109.47138.98268.53028.11097.72177.36017.02366.71016.41776.14461110.36769.78689.25268.76058.30647.88697.49877.1396.80526.49511211.255110.57539.9549.38518.86338.38387.94277.53617.16076.81371312.133711.348410.6359.98569.39368.85278.35777.90387.48697.10341413.003712.106211.296110.56319.89869.2958.74558.24427.78627.36671513.865112.849311.937911.118410.37979.71229.10798.55958.06077.60611614.717913.577712.561111.652310.837810.10599.44668.85148.31267.82371715.562314.291913.166112.165711.274110.47739.76329.12168.54368.02161816.398314.99213.753512.659311.689610.827610.05919.37198.75568.20141917.22615.678514.323813.133912.085311.158110.33569.60368.95018.36492018.045616.351414.877513.590312.462211.469910.5949.81819.12858.51362118.85717.011215.41514.029212.821211.764110.835510.01689.29228.64872219.660417.65815.936914.451113.16312.041611.061210.20079.44248.77152320.455818.292216.443614.856813.488612.303411.272210.37119.58028.88322421.243418.913916.935515.24713.798612.550411.469310.52889.70668.98472522.023219.523517.413115.622114.093912.783411.653610.67489.82269.0772622.795220.12117.876815.982814.375213.003211.825810.819.9299.16092723.559620.706918.32716.329614.64313.210511.986710.935210.02669.23722824.316421.281318.764116.663114.898113.406212.137111.051110.11619.30662925.065821.844419.188516.983715.141113.590712.277711.158410.19839.36963025.807722.396519.600417.29215.372513.764812.40911.257810.27379.426911%12%13%14%15%16%17%18%19%20%21%0.90090.89290.8850.87720.86960.86210.85470.84750.84030.83330.82641.71251.69011.66811.64671.62571.60521.58521.56561.54651.52781.50952.44372.40182.36122.32162.28322.24592.20962.17432.13992.10652.07393.10243.03732.97452.91372.8552.79822.74322.69012.63862.58872.54043.69593.60483.51723.43313.35223.27433.19933.12723.05762.99062.9264.23054.11143.99753.88873.78453.68473.58923.49763.40983.32553.24464.71224.56384.42264.28834.16044.03863.92243.81153.70573.60463.50795.14614.96764.79884.63894.48734.34364.20724.07763.95443.83723.72565.5375.32825.13174.94644.77164.60654.45064.3034.16334.0313.90545.88925.65025.42625.21615.01884.83324.65864.49414.33894.19254.05416.20655.93775.68695.45275.23375.02864.83644.6564.48654.32714.17696.49246.19445.91765.66035.42065.19714.98844.79324.61054.43924.27846.74996.42356.12185.84245.58315.34235.11834.90954.71474.53274.36246.98196.62826.30256.00215.72455.46755.22935.00814.80234.61064.43177.19096.81096.46246.14225.84745.57555.32425.09164.87594.67554.4897.37926.9746.60396.26515.95425.66855.40535.16244.93774.72964.53647.54887.11966.72916.37296.04725.74875.47465.22234.98974.77464.57557.70167.24976.83996.46746.1285.81785.53395.27325.03334.81224.60797.83937.36586.9386.55046.19825.87755.58455.31625.074.84354.63467.96337.46947.02486.62316.25935.92885.62785.35275.10094.86964.65678.07517.5627.10166.6876.31255.97315.66485.38375.12684.89134.6758.17577.64467.16956.74296.35876.01135.69645.40995.14864.90944.698.26647.71847.22976.79216.39886.04425.72345.43215.16684.92454.70258.34817.78437.28296.83516.43386.07265.74655.45095.18224.93714.71288.42177.84317.336.87296.46416.09715.76625.46695.19514.94764.72138.48817.89577.37176.90616.49066.11825.78315.48045.2064.95634.72848.54787.94267.40866.93526.51356.13645.79755.49195.21514.96364.73428.60167.98447.44126.96076.53356.1525.80995.50165.22284.96974.7398.65018.02187.47016.9836.55096.16565.82045.50985.22924.97474.7438.69388.05527.49577.00276.5666.17725.82945.51685.23474.97894.746322%23%24%25%26%27%28%29%30%0.81970.8130.80650.80.79370.78740.78130.77520.76921.49151.4741.45681.441.42351.40741.39161.37611.36092.04222.01141.98131.9521.92341.89561.86841.8421.81612.49362.44832.40432.36162.32022.282.2412.20312.16622.86362.80352.74542.68932.63512.58272.5322.4832.43563.16693.09233.02052.95142.8852.8212.75942.72.64273.41553.3273.24233.16113.08333.00872.9372.86822.80213.61933.51793.42123.32893.24073.15643.07582.99862.92473.78633.67313.56553.46313.36573.27283.18423.09973.0193.92323.79933.68193.57053.46483.36443.26893.17813.09154.03543.90183.77573.65643.54353.43653.33513.23883.14734.12743.98523.85143.72513.60593.49333.38683.28593.19034.20284.0533.91243.78013.65553.53813.42723.32243.22334.26464.10823.96163.82413.69493.57333.45873.35073.24874.31524.1534.00133.85933.72613.6013.48343.37263.26824.35674.18944.03333.88743.75093.62283.50263.38963.28324.39084.2194.05913.90993.77053.643.51773.40283.29484.41874.24314.07993.92793.78613.65363.52943.4133.30374.44154.26274.09673.94243.79853.66423.53863.4213.31054.46034.27864.11033.95393.80833.67263.54583.42713.31584.47564.29164.12123.96313.81613.67923.55143.43193.31984.48824.30214.133.97053.82233.68443.55583.43563.3234.49854.31064.13713.97643.82733.68853.55923.43843.32544.5074.31764.14283.98113.83123.69183.56193.44063.32724.51394.32324.14743.98493.83423.69433.5643.44233.32864.51964.32784.15113.98793.83673.69633.56563.44373.32974.52434.33164.15423.99033.83873.69793.56693.44473.33054.52814.33464.15663.99233.84023.69913.56793.44553.33124.53124.33714.15853.99383.84143.70013.56873.44613.33174.53384.33914.16013.9953.84243.70093.56933.44663.3321
年金现值、年金终值、复利现值、复利终值系数表
表 格 名 称： 年 金 现 值 系 数 表1%2%3%4%5%6%7%8%9%10%10.99010.98040.97090.96150.95240.94340.93460.92590.91740.909121.97041.94161.91351.88611.85941.83341.8081.78331.75911.735532.9412.88392.82862.77512.72322.6732.62432.57712.53132.486943.9023.80773.71713.62993.5463.46513.38723.31213.23973.169954.85344.71354.57974.45184.32954.21244.10023.99273.88973.790865.79555.60145.41725.24215.07574.91734.76654.62294.48594.355376.72826.4726.23036.00215.78645.58245.38935.20645.0334.868487.65177.32557.01976.73276.46326.20985.97135.74665.53485.334998.5668.16227.78617.43537.10786.80176.51526.24695.99525.759109.47138.98268.53028.11097.72177.36017.02366.71016.41776.14461110.36769.78689.25268.76058.30647.88697.49877.1396.80526.49511211.255110.57539.9549.38518.86338.38387.94277.53617.16076.81371312.133711.348410.6359.98569.39368.85278.35777.90387.48697.10341413.003712.106211.296110.56319.89869.2958.74558.24427.78627.36671513.865112.849311.937911.118410.37979.71229.10798.55958.06077.60611614.717913.577712.561111.652310.837810.10599.44668.85148.31267.82371715.562314.291913.166112.165711.274110.47739.76329.12168.54368.02161816.398314.99213.753512.659311.689610.827610.05919.37198.75568.20141917.22615.678514.323813.133912.085311.158110.33569.60368.95018.36492018.045616.351414.877513.590312.462211.469910.5949.81819.12858.51362118.85717.011215.41514.029212.821211.764110.835510.01689.29228.64872219.660417.65815.936914.451113.16312.041611.061210.20079.44248.77152320.455818.292216.443614.856813.488612.303411.272210.37119.58028.88322421.243418.913916.935515.24713.798612.550411.469310.52889.70668.98472522.023219.523517.413115.622114.093912.783411.653610.67489.82269.0772622.795220.12117.876815.982814.375213.003211.825810.819.9299.16092723.559620.706918.32716.329614.64313.210511.986710.935210.02669.23722824.316421.281318.764116.663114.898113.406212.137111.051110.11619.30662925.065821.844419.188516.983715.141113.590712.277711.158410.19839.36963025.807722.396519.600417.29215.372513.764812.40911.257810.27379.426911%12%13%14%15%16%17%18%19%20%21%0.90090.89290.8850.87720.86960.86210.85470.84750.84030.83330.82641.71251.69011.66811.64671.62571.60521.58521.56561.54651.52781.50952.44372.40182.36122.32162.28322.24592.20962.17432.13992.10652.07393.10243.03732.97452.91372.8552.79822.74322.69012.63862.58872.54043.69593.60483.51723.43313.35223.27433.19933.12723.05762.99062.9264.23054.11143.99753.88873.78453.68473.58923.49763.40983.32553.24464.71224.56384.42264.28834.16044.03863.92243.81153.70573.60463.50795.14614.96764.79884.63894.48734.34364.20724.07763.95443.83723.72565.5375.32825.13174.94644.77164.60654.45064.3034.16334.0313.90545.88925.65025.42625.21615.01884.83324.65864.49414.33894.19254.05416.20655.93775.68695.45275.23375.02864.83644.6564.48654.32714.17696.49246.19445.91765.66035.42065.19714.98844.79324.61054.43924.27846.74996.42356.12185.84245.58315.34235.11834.90954.71474.53274.36246.98196.62826.30256.00215.72455.46755.22935.00814.80234.61064.43177.19096.81096.46246.14225.84745.57555.32425.09164.87594.67554.4897.37926.9746.60396.26515.95425.66855.40535.16244.93774.72964.53647.54887.11966.72916.37296.04725.74875.47465.22234.98974.77464.57557.70167.24976.83996.46746.1285.81785.53395.27325.03334.81224.60797.83937.36586.9386.55046.19825.87755.58455.31625.074.84354.63467.96337.46947.02486.62316.25935.92885.62785.35275.10094.86964.65678.07517.5627.10166.6876.31255.97315.66485.38375.12684.89134.6758.17577.64467.16956.74296.35876.01135.69645.40995.14864.90944.698.26647.71847.22976.79216.39886.04425.72345.43215.16684.92454.70258.34817.78437.28296.83516.43386.07265.74655.45095.18224.93714.71288.42177.84317.336.87296.46416.09715.76625.46695.19514.94764.72138.48817.89577.37176.90616.49066.11825.78315.48045.2064.95634.72848.54787.94267.40866.93526.51356.13645.79755.49195.21514.96364.73428.60167.98447.44126.96076.53356.1525.80995.50165.22284.96974.7398.65018.02187.47016.9836.55096.16565.82045.50985.22924.97474.7438.69388.05527.49577.00276.5666.17725.82945.51685.23474.97894.746322%23%24%25%26%27%28%29%30%0.81970.8130.80650.80.79370.78740.78130.77520.76921.49151.4741.45681.441.42351.40741.39161.37611.36092.04222.01141.98131.9521.92341.89561.86841.8421.81612.49362.44832.40432.36162.32022.282.2412.20312.16622.86362.80352.74542.68932.63512.58272.5322.4832.43563.16693.09233.02052.95142.8852.8212.75942.72.64273.41553.3273.24233.16113.08333.00872.9372.86822.80213.61933.51793.42123.32893.24073.15643.07582.99862.92473.78633.67313.56553.46313.36573.27283.18423.09973.0193.92323.79933.68193.57053.46483.36443.26893.17813.09154.03543.90183.77573.65643.54353.43653.33513.23883.14734.12743.98523.85143.72513.60593.49333.38683.28593.19034.20284.0533.91243.78013.65553.53813.42723.32243.22334.26464.10823.96163.82413.69493.57333.45873.35073.24874.31524.1534.00133.85933.72613.6013.48343.37263.26824.35674.18944.03333.88743.75093.62283.50263.38963.28324.39084.2194.05913.90993.77053.643.51773.40283.29484.41874.24314.07993.92793.78613.65363.52943.4133.30374.44154.26274.09673.94243.79853.66423.53863.4213.31054.46034.27864.11033.95393.80833.67263.54583.42713.31584.47564.29164.12123.96313.81613.67923.55143.43193.31984.48824.30214.133.97053.82233.68443.55583.43563.3234.49854.31064.13713.97643.82733.68853.55923.43843.32544.5074.31764.14283.98113.83123.69183.56193.44063.32724.51394.32324.14743.98493.83423.69433.5643.44233.32864.51964.32784.15113.98793.83673.69633.56563.44373.32974.52434.33164.15423.99033.83873.69793.56693.44473.33054.52814.33464.15663.99233.84023.69913.56793.44553.33124.53124.33714.15853.99383.84143.70013.56873.44613.33174.53384.33914.16013.9953.84243.70093.56933.44663.3321
年金现值、年金终值、复利现值、复利终值系数表 2
表 格名 称：年 金现 值1%2%3%4%5%6%7%8%9%10%10.99010.98040.97090.96150.95240.94340.93460.92590.91740.909121.97041.94161.91351.88611.85941.83341.8081.78331.75911.735532.9412.88392.82862.77512.72322.6732.62432.57712.53132.486943.9023.80773.71713.62993.5463.46513.38723.31213.23973.169954.85344.71354.57974.45184.32954.21244.10023.99273.88973.790865.79555.60145.41725.24215.07574.91734.76654.62294.48594.355376.72826.4726.23036.00215.78645.58245.38935.20645.0334.868487.65177.32557.01976.73276.46326.20985.97135.74665.53485.334998.5668.16227.78617.43537.10786.80176.51526.24695.99525.759109.47138.98268.53028.11097.72177.36017.02366.71016.41776.14461110.36769.78689.25268.76058.30647.88697.49877.1396.80526.49511211.255110.57539.9549.38518.86338.38387.94277.53617.16076.81371312.133711.348410.6359.98569.39368.85278.35777.90387.48697.10341413.003712.106211.296110.56319.89869.2958.74558.24427.78627.36671513.865112.849311.937911.118410.37979.71229.10798.55958.06077.60611614.717913.577712.561111.652310.837810.10599.44668.85148.31267.82371715.562314.291913.166112.165711.274110.47739.76329.12168.54368.02161816.398314.99213.753512.659311.689610.827610.05919.37198.75568.20141917.22615.678514.323813.133912.085311.158110.33569.60368.95018.36492018.045616.351414.877513.590312.462211.469910.5949.81819.12858.51362118.85717.011215.41514.029212.821211.764110.835510.01689.29228.64872219.660417.65815.936914.451113.16312.041611.061210.20079.44248.77152320.455818.292216.443614.856813.488612.303411.272210.37119.58028.88322421.243418.913916.935515.24713.798612.550411.469310.52889.70668.98472522.023219.523517.413115.622114.093912.783411.653610.67489.82269.0772622.795220.12117.876815.982814.375213.003211.825810.819.9299.16092723.559620.706918.32716.329614.64313.210511.986710.935210.02669.23722824.316421.281318.764116.663114.898113.406212.137111.051110.11619.30662925.065821.844419.188516.983715.141113.590712.277711.158410.19839.36963025.807722.396519.600417.29215.372513.764812.40911.257810.27379.426911%12%13%14%15%16%17%18%19%20%21%0.90090.89290.8850.87720.86960.86210.85470.84750.84030.83330.82641.71251.69011.66811.64671.62571.60521.58521.56561.54651.52781.50952.44372.40182.36122.32162.28322.24592.20962.17432.13992.10652.07393.10243.03732.97452.91372.8552.79822.74322.69012.63862.58872.54043.69593.60483.51723.43313.35223.27433.19933.12723.05762.99062.9264.23054.11143.99753.88873.78453.68473.58923.49763.40983.32553.24464.71224.56384.42264.28834.16044.03863.92243.81153.70573.60463.50795.14614.96764.79884.63894.48734.34364.20724.07763.95443.83723.72565.5375.32825.13174.94644.77164.60654.45064.3034.16334.0313.90545.88925.65025.42625.21615.01884.83324.65864.49414.33894.19254.05416.20655.93775.68695.45275.23375.02864.83644.6564.48654.32714.17696.49246.19445.91765.66035.42065.19714.98844.79324.61054.43924.27846.74996.42356.12185.84245.58315.34235.11834.90954.71474.53274.36246.98196.62826.30256.00215.72455.46755.22935.00814.80234.61064.43177.19096.81096.46246.14225.84745.57555.32425.09164.87594.67554.4897.37926.9746.60396.26515.95425.66855.40535.16244.93774.72964.53647.54887.11966.72916.37296.04725.74875.47465.22234.98974.77464.57557.70167.24976.83996.46746.1285.81785.53395.27325.03334.81224.60797.83937.36586.9386.55046.19825.87755.58455.31625.074.84354.63467.96337.46947.02486.62316.25935.92885.62785.35275.10094.86964.65678.07517.5627.10166.6876.31255.97315.66485.38375.12684.89134.6758.17577.64467.16956.74296.35876.01135.69645.40995.14864.90944.698.26647.71847.22976.79216.39886.04425.72345.43215.16684.92454.70258.34817.78437.28296.83516.43386.07265.74655.45095.18224.93714.71288.42177.84317.336.87296.46416.09715.76625.46695.19514.94764.72138.48817.89577.37176.90616.49066.11825.78315.48045.2064.95634.72848.54787.94267.40866.93526.51356.13645.79755.49195.21514.96364.73428.60167.98447.44126.96076.53356.1525.80995.50165.22284.96974.7398.65018.02187.47016.9836.55096.16565.82045.50985.22924.97474.7438.69388.05527.49577.00276.5666.17725.82945.51685.23474.97894.746322%23%24%25%26%27%28%29%30%0.81970.8130.80650.80.79370.78740.78130.77520.76921.49151.4741.45681.441.42351.40741.39161.37611.36092.04222.01141.98131.9521.92341.89561.86841.8421.81612.49362.44832.40432.36162.32022.282.2412.20312.16622.86362.80352.74542.68932.63512.58272.5322.4832.43563.16693.09233.02052.95142.8852.8212.75942.72.64273.41553.3273.24233.16113.08333.00872.9372.86822.80213.61933.51793.42123.32893.24073.15643.07582.99862.92473.78633.67313.56553.46313.36573.27283.18423.09973.0193.92323.79933.68193.57053.46483.36443.26893.17813.09154.03543.90183.77573.65643.54353.43653.33513.23883.14734.12743.98523.85143.72513.60593.49333.38683.28593.19034.20284.0533.91243.78013.65553.53813.42723.32243.22334.26464.10823.96163.82413.69493.57333.45873.35073.24874.31524.1534.00133.85933.72613.6013.48343.37263.26824.35674.18944.03333.88743.75093.62283.50263.38963.28324.39084.2194.05913.90993.77053.643.51773.40283.29484.41874.24314.07993.92793.78613.65363.52943.4133.30374.44154.26274.09673.94243.79853.66423.53863.4213.31054.46034.27864.11033.95393.80833.67263.54583.42713.31584.47564.29164.12123.96313.81613.67923.55143.43193.31984.48824.30214.133.97053.82233.68443.55583.43563.3234.49854.31064.13713.97643.82733.68853.55923.43843.32544.5074.31764.14283.98113.83123.69183.56193.44063.32724.51394.32324.14743.98493.83423.69433.5643.44233.32864.51964.32784.15113.98793.83673.69633.56563.44373.32974.52434.33164.15423.99033.83873.69793.56693.44473.33054.52814.33464.15663.99233.84023.69913.56793.44553.33124.53124.33714.15853.99383.84143.70013.56873.44613.33174.53384.33914.16013.9953.84243.70093.56933.44663.3321
财务管理公式一览表
财务管理公式一览表
1、 单利：I=P*i*n
2、单利终值：F=P（1+i*n）
3、单利现值：P=F/（1+i*n）
4、复利终值：F=P（1+i）^n 或：P（F/P，i，n）
5、复利现值：P=F/（1+i）^n 或：F（P/F，i，n）
6、普通年金终值：F=A{（1+i）^n-1]/i 或：A（F/A，i，n）
7、年偿债基金：A=F*i/[（1+i）^n-1] 或：F（A/F，i，n）
8、普通年金现值：P=A{[1-(1+i)^-n]/i} 或：A（P/A，i，n）
9、年资本回收额：A=P{i/[1-(1+i)^-n]} 或：P（A/P，i，n）
10、即付年金的终值：F=A{（1+i）^（n+1）-1]/i 或：A[（F/A，i，n+1）-1]
11、即付年金的现值：P=A{[1-(1+i)^-（n+1）]/i+1} 或：A[（P/A，i，n-1）+1]
12、递延年金现值：
第一种方法：P=A{[1-(1+i)^-n]/i-[1-(1+i)^-s]/i}
或：A[（P/A，i，n）-（P/A，i，s）]
第二种方法：P=A{[1-(1+i)^-(n-s)]/i*[（1+i）^-s]}
或：A[（P/A，i，n-s）*（P/F，i，s）]
13、永续年金现值：P=A/i
14、折现率：
i=[(F/p)^1/n]-1 （一次收付款项）
i=A/P
（永续年金）
普通年金折现率先计算年金现值系数或年金终值系数再查有关的系数表求i，不能直接求得的通过内插法计算。
15、名义利率与实际利率的换算：i=(1+r/m)^m-1
式中：r为名义利率；m为年复利次数
16、期望投资报酬率=资金时间价值（或无风险报酬率）+风险报酬率
17、期望值：（P43）
18、方差：（P44）
19、标准方差：（P44） 20、标准离差率：（P45）