年金现值的概念

年金现值的概念 年金现值概念 【中级会计职称考讯】 财务会计 >> 中级会计职称 年金现值 考试重点、难点名词 概念 年金是指等额、定期的系列支出。例如，分期付款赊购、分期偿还贷款等。 年金有普通年金、预付年金、递延年金和永续年金。 普通年金又称后付年金，是指各期期末收付的年金。普通年金现值，是指为在每期期末取得相等金额的款项，现在需要投入的金额。 预付年金是值在每期期初支付的年金。 递延年金是指第一次支付发生在第二期或第二期以后的年金。 无限期定额支付的年金，称为永续年金。现实中的存本取息，可视为永续年金的一个例子。 年金现值是指将在一定时期内按相同时间间隔在每期期末收入或支付的相等金额折算到第一期初的现值之和 [编辑本段]计算 年金现值是年金终值的逆计算。 : P=[1-(1+i)的-n次方]/i，P是年金现值因子，设普通年金1元、利率为i、n期的年金现值，记作(P/A，i，n)。 推导过程:……………………? 将?式乘以(1+i)，则: ………………………? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing 5 times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation. 1. training objective: (1) expand the scope of medical imaging society of knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and ?-?，则: (1 + i)P ? P = A ? A(1 + i) P(1 + i ? 1) = A[1 ? (1 + i)] ? 计算年金现值的举例 普通年金现值是指一定时期内每期期末收付款项复利现值之和。普通年金的计算可用图1表示。[1] 例1:要得到按6%折现、期数为3、每期为1元的普通年金的现值，可按下列方法计算，如图2所示: 在第一期末收到1元的现值为0.943元，第二期末收到1元的现值为0.890元，第三期末收到到1元的现值为0.840。年金的现值就是各个现值的总和2.673元。 例2[1]:租入某设备，每年年末需支付租金1200元，年复利率为10%，5年内应支付租金总额的现值是多少, (元) 4452元是1200元租金年金按利率为10%五年期的现值。 现实上，年金现值与年金是互为逆运算，若已知年金现值时，也可求得年金，计算公式为: 式中是年金现值系数的倒数，也称资本回收系数，因为这个系数是计算资本回收额时使用的，而资本回收是指在给定期的年限内等额回收或清偿初投入的资本或所欠的债务，资本回收额的计算实际上是已知年金现值求年金的形式。 例:某企业以12%的年利率借款10万元，投资于某个寿命为10年的项目，每年至少要收回多少现金才是有利的, (元) 17700元是10万元年金现值按利率12%十年期的年金，也是用10万元借款投资十年期项目在利率12%的情况下每年至少要收回的现金金额。 年金现值系数表 complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing 5 times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation. 1. training objective: (1) expand the scope of medical imaging society of knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and n 1% 2% 3% 4% 5% 6% 8% 10% 12% 14% 15% 16% 18% 20% 22% 24% 25% 30% 35% 40% 45% 50% 1 0.990 0.980 0.970 0.961 0.952 0.943 0.925 0.909 0.892 0.877 0.869 0.862 0.847 0.833 0.819 0.806 0.799 0.769 0.740 0.714 0.689 0.666 2 1.970 1.941 1.913 1.886 1.859 1.833 1.783 1.735 1.690 1.646 1.625 1.605 1.565 1.527 1.491 1.456 1.44 1.360 1.289 1.224 1.165 1.111 3 2.940 2.883 2.828 2.775 2.723 2.673 2.577 2.486 2.401 2.321 2.283 2.245 2.174 2.106 2.042 1.981 1.952 1.816 1.695 1.588 1.493 1.407 4 3.901 3.807 3.717 3.629 3.545 3.465 3.312 3.169 3.037 2.913 2.854 2.798 2.690 2.588 2.493 2.404 2.361 2.166 1.996 1.849 1.719 1.604 5 4.853 4.713 4.579 4.451 4.329 4.212 3.992 3.790 3.604 3.433 3.352 3.274 3.127 2.990 2.863 2.745 2.689 2.435 2.219 2.035 1.875 1.736 6 5.795 5.601 5.417 5.242 5.075 4.917 4.622 4.355 4.111 3.888 3.784 3.684 3.497 3.325 3.166 3.020 2.951 2.642 2.385 2.167 1.983 1.824 7 6.728 6.471 6.230 6.002 5.786 5.582 5.206 4.868 4.563 4.288 4.160 4.038 3.811 3.604 3.415 3.242 3.161 2.802 2.507 2.262 2.057 1.882 8 7.651 7.325 7.019 6.732 6.463 6.209 5.746 5.334 4.967 4.638 4.487 4.343 4.077 3.837 3.619 3.421 3.328 2.924 2.598 2.330 2.108 1.921 9 8.566 8.162 7.786 7.435 7.107 6.801 6.246 5.759 5.328 4.946 4.771 4.606 4.303 4.030 3.786 3.565 3.463 3.019 2.665 2.378 2.143 1.947 10 9.471 8.982 8.530 8.110 7.721 7.360 6.710 6.144 5.650 5.216 5.018 4.833 4.494 4.192 3.923 3.681 3.570 3.091 2.715 2.413 2.168 1.965 11 10.367 9.786 9.252 8.760 8.306 7.886 7.138 6.495 5.937 5.452 5.233 5.028 4.656 4.327 4.035 3.775 3.656 3.147 2.751 2.438 2.184 1.976 12 11.255 10.575 9.954 9.385 8.863 8.383 7.536 6.813 6.194 5.660 5.420 5.197 4.793 4.439 4.127 3.851 3.725 3.190 2.779 complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing 5 times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation. 1. training objective: (1) expand the scope of medical imaging society of knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and 2.455 2.196 1.984 13 12.133 11.348 10.634 9.985 9.393 8.852 7.903 7.103 6.423 5.842 5.583 5.342 4.909 4.532 4.202 3.912 3.780 3.223 2.799 2.468 2.204 1.989 14 13.003 12.106 11.296 10.563 9.898 9.294 8.244 7.366 6.628 6.002 5.724 5.467 5.008 4.610 4.264 3.961 3.824 3.248 2.814 2.477 2.209 1.993 15 13.865 12.849 11.937 11.118 10.379 9.712 8.559 7.606 6.810 6.142 5.847 5.575 5.091 4.675 4.315 4.001 3.859 3.268 2.825 2.483 2.213 1.995 16 14.717 13.577 12.561 11.652 10.837 10.105 8.851 7.823 6.973 6.265 5.954 5.668 5.162 4.729 4.356 4.033 3.887 3.283 2.833 2.488 2.216 1.996 17 15.562 14.291 13.166 12.165 11.274 10.477 9.121 8.021 7.119 6.372 6.047 5.748 5.222 4.774 4.390 4.059 3.909 3.294 2.839 2.491 2.218 1.997 18 16.398 14.992 13.753 12.659 11.689 10.827 9.371 8.201 7.249 6.467 6.127 5.817 5.273 4.812 4.418 4.079 3.927 3.303 2.844 2.494 2.219 1.998 19 17.226 15.678 14.323 13.133 12.085 11.158 9.603 8.364 7.365 6.550 6.198 5.877 5.316 4.843 4.441 4.096 3.942 3.310 2.847 2.495 2.220 1.999 20 18.045 16.351 14.877 13.590 12.462 11.469 9.818 8.513 7.469 6.623 6.259 5.928 5.352 4.869 4.460 4.110 3.953 3.315 2.850 2.497 2.220 1.999 21 18.856 17.011 15.415 14.029 12.821 11.764 10.016 8.648 7.562 6.686 6.312 5.973 5.383 4.891 4.475 4.121 3.963 3.319 2.851 2.497 2.221 1.999 22 19.660 17.658 15.936 14.451 13.163 12.041 10.200 8.771 7.644 6.742 6.358 6.011 5.409 4.909 4.488 4.129 3.970 3.322 2.853 2.498 2.221 1.999 23 20.455 18.292 16.443 14.856 13.488 12.303 10.371 8.883 7.718 6.792 6.398 6.044 5.432 4.924 4.498 4.137 3.976 3.325 2.854 2.498 2.221 1.999 24 21.243 18.913 16.935 15.246 13.798 12.550 10.528 8.984 7.784 6.835 6.433 6.072 5.450 4.937 4.507 4.142 3.981 3.327 2.855 2.499 2.221 1.999 25 22.023 19.523 17.413 15.622 14.093 12.783 10.674 9.077 7.843 6.872 6.464 6.097 5.466 4.947 4.513 4.147 3.984 3.328 complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing 5 times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation. 1. training objective: (1) expand the scope of medical imaging society of knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and 2.855 2.499 2.222 1.999 26 22.795 20.121 17.876 15.982 14.375 13.003 10.809 9.160 7.895 6.906 6.490 6.118 5.480 4.956 4.519 4.151 3.987 3.329 2.855 2.499 2.222 1.999 27 23.559 20.706 18.327 16.329 14.643 13.210 10.935 9.237 7.942 6.935 6.513 6.136 5.491 4.963 4.524 4.154 3.990 3.330 2.856 2.499 2.222 1.999 28 24.316 21.281 18.764 16.663 14.898 13.406 11.051 9.306 7.984 6.960 6.533 6.152 5.501 4.969 4.528 4.156 3.992 3.331 2.856 2.499 2.222 1.999 29 25.065 21.844 19.188 16.983 15.141 13.590 11.158 9.369 8.021 6.983 6.550 6.165 5.509 4.974 4.531 4.158 3.993 3.331 2.856 2.499 2.222 1.999 30 25.807 22.396 19.600 17.292 15.372 13.764 11.257 9.426 8.055 7.002 6.565 6.177 5.516 4.978 4.533 4.160 3.995 3.332 2.856 2.499 2.222 1.999 40 32.834 27.355 23.114 19.792 17.159 15.046 11.924 9.779 8.243 7.105 6.641 6.233 5.548 4.996 4.543 4.165 3.999 3.333 2.857 2.499 2.222 1.999 50 39.196 31.423 25.729 21.482 18.255 15.761 12.233 9.914 8.304 7.132 6.660 6.246 5.554 4.999 4.545 4.166 3.999 3.333 2.857 2.499 2.222 1.999 complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing 5 times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation. 1. training objective: (1) expand the scope of medical imaging society of knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and