2011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% 11% 12%
1 0.9524 0.9434 0.9346 0.9259 0.9174 0.9091 0.9009 0.8929
2 0.9070 0.8900 0.8734 0.8573 0.8417 0.8264 0.8116 0.7972
3 0.8638 0.8396 0.8163 0.7938 0.7722 0.7513 0.7312 0.7118
4 0.8227 0.7921 0.7629 0.7350 0.7084 0.6830 0.6587 0.6355
5 0.7835 0.7473 0.7130 0.6806 0.6499 0.6209 0.5935 0.5674
6 0.7462 0.7050 0.6663 0.6302 0.5963 0.5645 0.5346 0.5066
7 0.7107 0.6651 0.6227 0.5835 0.5470 0.5132 0.4817 0.4523
8 0.6768 0.6274 0.5820 0.5403 0.5019 0.4665 0.4339 0.4039
9 0.6446 0.5919 0.5439 0.5002 0.4604 0.4241 0.3909 0.3606
10 0.6139 0.5584 0.5083 0.4632 0.4224 0.3855 0.3522 0.3220
(2)普通年金现值系数表
期数 5% 6% 7% 8% 9% 10% 11% 12%
1 0.9524 0.9434 0.9346 0.9259 0.9174 0.9091 0.9009 0.8929
2 1.8594 1.8334 1.8080 1.7833 1.7591 1.7355 1.7125 1.6901
3 2.7232 2.6730 2.6243 2.5771 2.5313 2.4869 2.4437 2.4018
4 3.5460 3.4651 3.3872 3.3121 3.2397 3.1699 3.1024 3.0373
5 4.3295 4.2124 4.1002 3.9927 3.8897 3.7908 3.6959 3.6048
6 5.0757 4.9173 4.7665 4.6229 4.4859 4.3553 4.2305 4.1114
7 5.7864 5.5824 5.3893 5.2064 5.0330 4.8684 4.7122 4.5638
8 6.4632 6,2098 5.9713 5.7466 5.5348 5.3349 5.1461 4.9676
9 7.1078 6.8017 6.5152 6.2469 5.9952 5.7590 5.5370 5.3282
10 7.7217 7.3601 7.0236 6.7101 6.4177 6.1446 5.8892 5.6502
(3)复利终值系数表
期数 5% 6% 7% 8% 9% 10% 11% 12%
1 1.0500 1.0600 1.0700 1.0800 1.0900 1.1000 1.1100 1.1200
2 1.1025 1.1236 1.1449 1.1664 1.1881 1.2100 1.2321 1.2544
3 1.1576 1.1910 1.2250 1.2597 1.2950 1.3310 1.3676 1.4049
4 1.2155 1.2625 1.3108 1.3605 1.4116 1.4641 1.5181 1.5735
5 1.2763 1.3382 1.4026 1.4693 1.5386 1.6105 1.68511 1.7623
6 1.3401 1.4185 1.5007 1.5809 1.6771 1.7716 1.8704 1.9738
7 1.4071 1.5036 1.6058 1.7738 1.8280 1.9487 2.0762 2.2107
8 1.4775 1.5938 1.7182 1.8509 1.9926 2.1436 2.3045 2.4760
9 1.5513 1.6895 1.8385 1.9990 2.1719 2.3579 2.5580 2.7731
10 1.6289 1.7908 1.9672 2.1589 2.3674 2.5937 2.8394 3.1058