会计学人大出版英文版第23版Chap006PPT课件.ppt

Time Value of Money Concepts;Simple Interest;Compound Interest;Compound Interest;Future Value of a Single Amount;Future Value of a Single Amount;Using the Future Value of $1 Table, we find the factor for 6% and 3 periods is 1.19102. So, we can solve our problem like this. . . FV = $1,000 × 1.19102 FV = $1,191.02;Present Value of a Single Amount;Present Value of a Single Amount;Present Value of a Single Amount;Present Value of a Single Amount;FV = PV (1 + i)n;Determining the UnknownInterest Rate;Some notes do not include a stated interest rate. We call these notes noninterest-bearin