资金时间价值计算方法再探  

The Exploration of the Time Value of Capital Calculation Method

作　　者：闫翠苹[1] 

机构地区：[1]山西财贸职业技术学院,山西太原030031

出　　处：《山西广播电视大学学报》2017年第1期45-48,共4页Journal of Shanxi Radio & TV University

摘　　要：资金时间价值的计算,一般情况下,我们可以通过查表的方式求出。但是,当我们遇到的期数是表中没有给出的期数时,通过查表的方式计算资金的时间价值就显得无能为力了。当涉及期数较大时的复利现值、复利终值、年金现值与年金终值的计算时,可以利用资金时间价值计算的基本原理,引申出多种其它计算方法,从而使问题得到解决。在此过程中,不但熟练掌握资金时间价值计算的本质,而且充分体现了资金时间价值计算方法的多样性与灵活性。In general,the calculation of time value of capital,we can check the coefficient tables to get the results.But the period number given in these tables is limited,when the number of period we encounter is the periods not given in the table,the calculation of funds through the look- up table is incapable of action. When the calculation is related to the large periods of present value,final compound interest,compound interest and pension annuity present value,the basic principle of time value of capitals can be used,leading to a variety of other calculation methods to resolve the problems. The essence of capital time value computation can be mastered and the diversity and flexibility of the time value of capital calculation method can be embodied.

关 键 词：资金时间价值 复利现值 复利终值 年金现值 年金终值 

分 类 号：F299.2[经济管理—国民经济]