财务会计概念与应用英文版Lecture10.pptVIP

Chapter 10 Long-Term Debt Financing Present Values The value today of $1 to be received or paid in the future, given a specified interest rate. $90.91 is the present value of $100 received in one year. Future Values The value in the future of $1 to be received or paid today, given a specified interest rate. $100 is the future value in one year of $90.91 paid or invested today. Computing Present Values Using present value tables (Table I): Choose the time period and interest rate used. Multiply the factor by the amount to be received in the future. Computing Future Values Usin