学习掌握好年金终值、现值的计算非常重要。一方面,它与人们的生活息息相关,如零存整取、缴纳“三金”、支付抚恤金等,均涉及年金的计算问题;另一方面,它是企业进行长期投资决策分析时,评价、比较、选择投资项目的基础。在历年的《会计师》、《注册会计师》考试中,都涉及这方面的内容,但考生的得分率相当 Learning to master the final value of annuity, the calculation of present value is very important. On the one hand, it is closely related to the people’s life. For example, it is related to the calculation of annuities when it pays dividends, pay the “three golds” and pay pensions. On the other hand, it evaluates, Compare, choose the basis of investment projects. In the years of “Accountants”, “CPA” exam, are involved in this area, but the candidates scored a considerable rate