2010年注册会计师《财务成本管理》系数表
(1)复利现值系数表
期数 |
5% |
6% |
7% |
8% |
9% |
10% |
12% |
1 |
0.9524 |
0.9434 |
0.9346 |
0.9259 |
0.9174 |
0.9091 |
0.8929 |
2 |
0.9070 |
0.8900 |
0.8734 |
0.8573 |
0.8417 |
0.8264 |
0.7972 |
3 |
0.8638 |
0.8396 |
0.8163 |
0.7938 |
0.7722 |
0.7513 |
0.7118 |
4 |
0.8227 |
0.7921 |
0.7629 |
0.7350 |
0.7084 |
0.6830 |
0.6355 |
5 |
0.7835 |
0.7473 |
0.7130 |
0.6806 |
0.6499 |
0.6209 |
0.5674 |
6 |
0.7462 |
0.7050 |
0.6663 |
0.6302 |
0.5963 |
0.5645 |
0.5066 |
7 |
0.7107 |
0.6651 |
0.6227 |
0.5835 |
0.5470 |
0.5132 |
0.4523 |
8 |
0.6768 |
0.6274 |
0.5820 |
0.5403 |
0.5019 |
0.4665 |
0.4039 |
(2)普通年金现值系数表
期数 |
5% |
6% |
7% |
8% |
9% |
10% |
12% |
1 |
0.9524 |
0.9434 |
0.9346 |
0.9259 |
0.9174 |
0.9091 |
0.8929 |
2 |
1.8594 |
1.8334 |
1.8080 |
1.7833 |
1.7591 |
1.7355 |
1.6901 |
3 |
2.7232 |
2.6730 |
2.6243 |
2.5771 |
2.5313 |
2.4869 |
2.4018 |
4 |
3.5460 |
3.4651 |
3.3872 |
3.3121 |
3.2397 |
3.1699 |
3.0373 |
5 |
4.3295 |
4.2124 |
4.1002 |
3.9927 |
3.8897 |
3.7908 |
3.6048 |
6 |
5.0757 |
4.9173 |
4.7665 |
4.6229 |
4.4859 |
4.3553 |
4.1114 |
7 |
5.7864 |
5.5824 |
5.3893 |
5.2064 |
5.0330 |
4.8684 |
4.5638 |
8 |
6.4632 |
6.2098 |
5.9713 |
5.7466 |
5.5348 |
5.3349 |
4.9676 |
(3)复利终值系数表
期数 |
5% |
6% |
7% |
8% |
9% |
10% |
12% |
1 |
1.0500 |
1.0600 |
1.0700 |
1.0800 |
1.0900 |
1.1000 |
1.1200 |
2 |
1.1025 |
1.1236 |
1.1449 |
1.1664 |
1.1881 |
1.2100 |
1.2544 |
3 |
1.1576 |
1.1910 |
1.2250 |
1.2597 |
1.2950 |
1.3310 |
1.4049 |
4 |
1.2155 |
1.2625 |
1.3108 |
1.3605 |
1.4116 |
1.4641 |
1.5735 |
5 |
1.2763 |
1.3382 |
1.4026 |
1.4693 |
1.5386 |
1.6105 |
1.7623 |
6 |
1.3401 |
1.4185 |
1.5007 |
1.5809 |
1.6771 |
1.7716 |
1.9738 |
7 |
1.4071 |
1.5036 |
1.6058 |
1.7738 |
1.8280 |
1.9487 |
2.2107 |
8 |
1.4775 |
1.5938 |
1.7182 |
1.8509 |
1.9926 |
2.1436 |
2.4760 |