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什么是现值
指资金折算至基准年的数值，也称折现值、也称在用价值，是指对将来现金流量以妥当的折现率进行折现后的价值。指资产依照估计从其继续运用和终究措置中所发生的将来净现金流入量折现的金额，欠债依照估计刻日内需求归还的将来净现金流出量折现的金额。
现值计较公式
复利现值
复利现值是指将来某期的一定量的货泉，按复利计较的如今价值。复利现值的计较公式以下：
P=F/(1+i)n
式中，1/(1 + i )n为复利现值系数，记作(P /F ，i，n );n 为计息期。
永续年金的现值
永续年金的现值可以当作是一个n无量大时一般年金的现值，永续年金现值计较以下：
P(n→∞)=A[1-(1+i)-n]/i=A/i
当n趋势无量大时，因为A、i都是有界量，(1+i)-n趋势无量小，
因而P(n→∞)=A[1一(1+i)-n]/i趋势A/i。
年金现值系数(P/A,i,n)表
| 期数 | ||||||||||||||||||||||||||||||
| 1 | 0.9901 | 0.9804 | 0.9709 | 0.9615 | 0.9524 | 0.9434 | 0.9346 | 0.9259 | 0.9174 | 0.9091 | 0.9009 | 0.8929 | 0.8850 | 0.8772 | 0.8696 | 0.8621 | 0.8547 | 0.8475 | 0.8403 | 0.8333 | 0.8264 | 0.8197 | 0.8130 | 0.8065 | 0.8000 | 0.7937 | 0.7874 | 0.7813 | 0.7752 | 0.7692 |
| 2 | 1.9704 | 1.9416 | 1.9135 | 1.8861 | 1.8594 | 1.8334 | 1.8080 | 1.7833 | 1.7591 | 1.7355 | 1.7125 | 1.6901 | 1.6681 | 1.6467 | 1.6257 | 1.6052 | 1.5852 | 1.5656 | 1.5465 | 1.5278 | 1.5095 | 1.4915 | 1.4740 | 1.4568 | 1.4400 | 1.4235 | 1.4074 | 1.3916 | 1.3761 | 1.3609 |
| 3 | 2.9410 | 2.8839 | 2.8286 | 2.7751 | 2.7232 | 2.6730 | 2.6243 | 2.5771 | 2.5313 | 2.4869 | 2.4437 | 2.4018 | 2.3612 | 2.3216 | 2.2832 | 2.2459 | 2.2096 | 2.1743 | 2.1399 | 2.1065 | 2.0739 | 2.0422 | 2.0114 | 1.9813 | 1.9520 | 1.9234 | 1.8956 | 1.8684 | 1.8420 | 1.8161 |
| 4 | 3.9020 | 3.8077 | 3.7171 | 3.6299 | 3.5460 | 3.4651 | 3.3872 | 3.3121 | 3.2397 | 3.1699 | 3.1024 | 3.0373 | 2.9745 | 2.9137 | 2.8550 | 2.7982 | 2.7432 | 2.6901 | 2.6386 | 2.5887 | 2.5404 | 2.4936 | 2.4483 | 2.4043 | 2.3616 | 2.3202 | 2.2800 | 2.2410 | 2.2031 | 2.1662 |
| 5 | 4.8534 | 4.7135 | 4.5797 | 4.4518 | 4.3295 | 4.2124 | 4.1002 | 3.9927 | 3.8897 | 3.7908 | 3.6959 | 3.6048 | 3.5172 | 3.4331 | 3.3522 | 3.2743 | 3.1993 | 3.1272 | 3.0576 | 2.9906 | 2.9260 | 2.8636 | 2.8035 | 2.7454 | 2.6893 | 2.6351 | 2.5827 | 2.5320 | 2.4830 | 2.4356 |
| 6 | 5.7955 | 5.6014 | 5.4172 | 5.2421 | 5.0757 | 4.9173 | 4.7665 | 4.6229 | 4.4859 | 4.3553 | 4.2305 | 4.1114 | 3.9975 | 3.8887 | 3.7845 | 3.6847 | 3.5892 | 3.4976 | 3.4098 | 3.3255 | 3.2446 | 3.1669 | 3.0923 | 3.0205 | 2.9514 | 2.8850 | 2.8210 | 2.7594 | 2.7000 | 2.6427 |
| 7 | 6.7282 | 6.4720 | 6.2303 | 6.0021 | 5.7864 | 5.5824 | 5.3893 | 5.2064 | 5.0330 | 4.8684 | 4.7122 | 4.5638 | 4.4226 | 4.2883 | 4.1604 | 4.0386 | 3.9224 | 3.8115 | 3.7057 | 3.6046 | 3.5079 | 3.4155 | 3.3270 | 3.2423 | 3.1611 | 3.0833 | 3.0087 | 2.9370 | 2.8682 | 2.8021 |
| 8 | 7.6517 | 7.3255 | 7.0197 | 6.7327 | 6.4632 | 6.2098 | 5.9713 | 5.7466 | 5.5348 | 5.3349 | 5.1461 | 4.9676 | 4.7988 | 4.6389 | 4.4873 | 4.3436 | 4.2072 | 4.0776 | 3.9544 | 3.8372 | 3.7256 | 3.6193 | 3.5179 | 3.4212 | 3.3289 | 3.2407 | 3.1564 | 3.0758 | 2.9986 | 2.9247 |
| 9 | 8.5660 | 8.1622 | 7.7861 | 7.4353 | 7.1078 | 6.8017 | 6.5152 | 6.2469 | 5.9952 | 5.7590 | 5.5370 | 5.3282 | 5.1317 | 4.9464 | 4.7716 | 4.6065 | 4.4506 | 4.3030 | 4.1633 | 4.0310 | 3.9054 | 3.7863 | 3.6731 | 3.5655 | 3.4631 | 3.3657 | 3.2728 | 3.1842 | 3.0997 | 3.0190 |
| 10 | 9.4713 | 8.9826 | 8.5302 | 8.1109 | 7.7217 | 7.3601 | 7.0236 | 6.7101 | 6.4177 | 6.1446 | 5.8892 | 5.6502 | 5.4262 | 5.2161 | 5.0188 | 4.8332 | 4.6586 | 4.4941 | 4.3389 | 4.1925 | 4.0541 | 3.9232 | 3.7993 | 3.6819 | 3.5705 | 3.4648 | 3.3644 | 3.2689 | 3.1781 | 3.0915 |
| 11 | 10.3676 | 9.7868 | 9.2526 | 8.7605 | 8.3064 | 7.8869 | 7.4987 | 7.1390 | 6.8052 | 6.4951 | 6.2065 | 5.9377 | 5.6869 | 5.4527 | 5.2337 | 5.0286 | 4.8364 | 4.6560 | 4.4865 | 4.3271 | 4.1769 | 4.0354 | 3.9018 | 3.7757 | 3.6564 | 3.5435 | 3.4365 | 3.3351 | 3.2388 | 3.1473 |
| 12 | 11.2551 | 10.5753 | 9.9540 | 9.3851 | 8.8633 | 8.3838 | 7.9427 | 7.5361 | 7.1607 | 6.8137 | 6.4924 | 6.1944 | 5.9176 | 5.6603 | 5.4206 | 5.1971 | 4.9884 | 4.7932 | 4.6105 | 4.4392 | 4.2784 | 4.1274 | 3.9852 | 3.8514 | 3.7251 | 3.6059 | 3.4933 | 3.3868 | 3.2859 | 3.1903 |
| 13 | 12.1337 | 11.3484 | 10.6350 | 9.9856 | 9.3936 | 8.8527 | 8.3577 | 7.9038 | 7.4869 | 7.1034 | 6.7499 | 6.4235 | 6.1218 | 5.8424 | 5.5831 | 5.3423 | 5.1183 | 4.9095 | 4.7147 | 4.5327 | 4.3624 | 4.2028 | 4.0530 | 3.9124 | 3.7801 | 3.6555 | 3.5381 | 3.4272 | 3.3224 | 3.2233 |
| 14 | 13.0037 | 12.1062 | 11.2961 | 10.5631 | 9.8986 | 9.2950 | 8.7455 | 8.2442 | 7.7862 | 7.3667 | 6.9819 | 6.6282 | 6.3025 | 6.0021 | 5.7245 | 5.4675 | 5.2293 | 5.0081 | 4.8023 | 4.6106 | 4.4317 | 4.2646 | 4.1082 | 3.9616 | 3.8241 | 3.6949 | 3.5733 | 3.4587 | 3.3507 | 3.2487 |
| 15 | 13.8651 | 12.8493 | 11.9379 | 11.1184 | 10.3797 | 9.7122 | 9.1079 | 8.5595 | 8.0607 | 7.6061 | 7.1909 | 6.8109 | 6.4624 | 6.1422 | 5.8474 | 5.5755 | 5.3242 | 5.0916 | 4.8759 | 4.6755 | 4.4890 | 4.3152 | 4.1530 | 4.0013 | 3.8593 | 3.7261 | 3.6010 | 3.4834 | 3.3726 | 3.2682 |
| 16 | 14.7179 | 13.5777 | 12.5611 | 11.6523 | 10.8378 | 10.1059 | 9.4466 | 8.8514 | 8.3126 | 7.8237 | 7.3792 | 6.9740 | 6.6039 | 6.2651 | 5.9542 | 5.6685 | 5.4053 | 5.1624 | 4.9377 | 4.7296 | 4.5364 | 4.3567 | 4.1894 | 4.0333 | 3.8874 | 3.7509 | 3.6228 | 3.5026 | 3.3896 | 3.2832 |
| 17 | 15.5623 | 14.2919 | 13.1661 | 12.1657 | 11.2741 | 10.4773 | 9.7632 | 9.1216 | 8.5436 | 8.0216 | 7.5488 | 7.1196 | 6.7291 | 6.3729 | 6.0472 | 5.7487 | 5.4746 | 5.2223 | 4.9897 | 4.7746 | 4.5755 | 4.3908 | 4.2190 | 4.0591 | 3.9099 | 3.7705 | 3.6400 | 3.5177 | 3.4028 | 3.2948 |
| 18 | 16.3983 | 14.9920 | 13.7535 | 12.6593 | 11.6896 | 10.8276 | 10.0591 | 9.3719 | 8.7556 | 8.2014 | 7.7016 | 7.2497 | 6.8399 | 6.4674 | 6.1280 | 5.8178 | 5.5339 | 5.2732 | 5.0333 | 4.8122 | 4.6079 | 4.4187 | 4.2431 | 4.0799 | 3.9279 | 3.7861 | 3.6536 | 3.5294 | 3.4130 | 3.3037 |
| 19 | 17.2260 | 15.6785 | 14.3238 | 13.1339 | 12.0853 | 11.1581 | 10.3356 | 9.6036 | 8.9501 | 8.3649 | 7.8393 | 7.3658 | 6.9380 | 6.5504 | 6.1982 | 5.8775 | 5.5845 | 5.3162 | 5.0700 | 4.8435 | 4.6346 | 4.4415 | 4.2627 | 4.0967 | 3.9424 | 3.7985 | 3.6642 | 3.5386 | 3.4210 | 3.3105 |
| 20 | 18.0456 | 16.3514 | 14.8775 | 13.5903 | 12.4622 | 11.4699 | 10.5940 | 9.8181 | 9.1285 | 8.5136 | 7.9633 | 7.4694 | 7.0248 | 6.6231 | 6.2593 | 5.9288 | 5.6278 | 5.3527 | 5.1009 | 4.8696 | 4.6567 | 4.4603 | 4.2786 | 4.1103 | 3.9539 | 3.8083 | 3.6726 | 3.5458 | 3.4271 | 3.3158 |
| 21 | 18.8570 | 17.0112 | 15.4150 | 14.0292 | 12.8212 | 11.7641 | 10.8355 | 10.0168 | 9.2922 | 8.6487 | 8.0751 | 7.5620 | 7.1016 | 6.6870 | 6.3125 | 5.9731 | 5.6648 | 5.3837 | 5.1268 | 4.8913 | 4.6750 | 4.4756 | 4.2916 | 4.1212 | 3.9631 | 3.8161 | 3.6792 | 3.5514 | 3.4319 | 3.3198 |
| 22 | 19.6604 | 17.6580 | 15.9369 | 14.4511 | 13.1630 | 12.0416 | 11.0612 | 10.2007 | 9.4424 | 8.7715 | 8.1757 | 7.6446 | 7.1695 | 6.7429 | 6.3587 | 6.0113 | 5.6964 | 5.4099 | 5.1486 | 4.9094 | 4.6900 | 4.4882 | 4.3021 | 4.1300 | 3.9705 | 3.8223 | 3.6844 | 3.5558 | 3.4356 | 3.3230 |
| 23 | 20.4558 | 18.2922 | 16.4436 | 14.8568 | 13.4886 | 12.3034 | 11.2722 | 10.3711 | 9.5802 | 8.8832 | 8.2664 | 7.7184 | 7.2297 | 6.7921 | 6.3988 | 6.0442 | 5.7234 | 5.4321 | 5.1668 | 4.9245 | 4.7025 | 4.4985 | 4.3106 | 4.1371 | 3.9764 | 3.8273 | 3.6885 | 3.5592 | 3.4384 | 3.3254 |
| 24 | 21.2434 | 18.9139 | 16.9355 | 15.2470 | 13.7986 | 12.5504 | 11.4693 | 10.5288 | 9.7066 | 8.9847 | 8.3481 | 7.7843 | 7.2829 | 6.8351 | 6.4338 | 6.0726 | 5.7465 | 5.4509 | 5.1822 | 4.9371 | 4.7128 | 4.5070 | 4.3176 | 4.1428 | 3.9811 | 3.8312 | 3.6918 | 3.5619 | 3.4406 | 3.3272 |
| 25 | 22.0232 | 19.5235 | 17.4131 | 15.6221 | 14.0939 | 12.7834 | 11.6536 | 10.6748 | 9.8226 | 9.0770 | 8.4217 | 7.8431 | 7.3300 | 6.8729 | 6.4641 | 6.0971 | 5.7662 | 5.4669 | 5.1951 | 4.9476 | 4.7213 | 4.5139 | 4.3232 | 4.1474 | 3.9849 | 3.8342 | 3.6943 | 3.5640 | 3.4423 | 3.3286 |
| 26 | 22.7952 | 20.1210 | 17.8768 | 15.9828 | 14.3752 | 13.0032 | 11.8258 | 10.8100 | 9.9290 | 9.1609 | 8.4881 | 7.8957 | 7.3717 | 6.9061 | 6.4906 | 6.1182 | 5.7831 | 5.4804 | 5.2060 | 4.9563 | 4.7284 | 4.5196 | 4.3278 | 4.1511 | 3.9879 | 3.8367 | 3.6963 | 3.5656 | 3.4437 | 3.3297 |
| 27 | 23.5596 | 20.7069 | 18.3270 | 16.3296 | 14.6430 | 13.2105 | 11.9867 | 10.9352 | 10.0266 | 9.2372 | 8.5478 | 7.9426 | 7.4086 | 6.9352 | 6.5135 | 6.1364 | 5.7975 | 5.4919 | 5.2151 | 4.9636 | 4.7342 | 4.5243 | 4.3316 | 4.1542 | 3.9903 | 3.8387 | 3.6979 | 3.5669 | 3.4447 | 3.3305 |
| 28 | 24.3164 | 21.2813 | 18.7641 | 16.6631 | 14.8981 | 13.4062 | 12.1371 | 11.0511 | 10.1161 | 9.3066 | 8.6016 | 7.9844 | 7.4412 | 6.9607 | 6.5335 | 6.1520 | 5.8099 | 5.5016 | 5.2228 | 4.9697 | 4.7390 | 4.5281 | 4.3346 | 4.1566 | 3.9923 | 3.8402 | 3.6991 | 3.5679 | 3.4455 | 3.3312 |
| 29 | 25.0658 | 21.8444 | 19.1885 | 16.9837 | 15.1411 | 13.5907 | 12.2777 | 11.1584 | 10.1983 | 9.3696 | 8.6501 | 8.0218 | 7.4701 | 6.9830 | 6.5509 | 6.1656 | 5.8204 | 5.5098 | 5.2292 | 4.9747 | 4.7430 | 4.5312 | 4.3371 | 4.1585 | 3.9938 | 3.8414 | 3.7001 | 3.5687 | 3.4461 | 3.3317 |
| 30 | 25.8077 | 22.3965 | 19.6004 | 17.2920 | 15.3725 | 13.7648 | 12.4090 | 11.2578 | 10.2737 | 9.4269 | 8.6938 | 8.0552 | 7.4957 | 7.0027 | 6.5660 | 6.1772 | 5.8294 | 5.5168 | 5.2347 | 4.9789 | 4.7463 | 4.5338 | 4.3391 | 4.1601 | 3.9950 | 3.8424 | 3.7009 | 3.5693 | 3.4466 | 3.3321 |
现值计较公式一览(附年金现值系数表)
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文章发布者信息为：哈尔滨理财公司哪家好 http://www.fuxicaifu.cn
