《西南财经大学考研课件财务管理第二章财务管理价值观念.pptVIP

PVAn = A = A[(1+i)n-1]/i × (1+i )-n = A[(1- (1+i )-n]/i [1- (1+i )-n]/i =(P/A,i,n) 年金现值系数 或计作PVIFAi,n （三）年金：年金现值系数 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. PVAn = A (PVIFAi%,n) PVA3 = $1,000 (PVIFA7%,3) = $1,000 (2.624) = $2,624 （三）年金：年金现值系数 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. PVADn = A/(1+i)0 + A/(1+i)1 + ... + A/(1+i)n-1 = PVAn (1+i) A A