预付年金与普通年金的转换  

Conversion between Prepaid Annuity and Ordinary Annuity

作　　者：陈宝忠[1] 刘春林[1] 

机构地区：[1]九江职业技术学院,江西九江32007

出　　处：《九江职业技术学院学报》2015年第3期73-75,共3页Journal of Jiujiang Vocational and Technical College

摘　　要：通过时间轴的重新设计或对收支流的再造,预付年金可以转换成普通年金来计算。二者没有实质上的差别,如给出了每次收支的具体日期,可以根据计算的简便任选其一。Prepaid Annuity can be converted into ordinary annuity by redesigning the timeling or by reconstructing the cash flow. There are no substantial differences between these two types. In practice, if the date is given, we can calculate either one in view of convenience.

关 键 词：普通年金 预付年金 现金流再造 时间轴设计 

分 类 号：F230-4[经济管理—会计学]