2012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 |
1% |
2% |
3% |
4% |
5% |
6% |
7% |
8% |
9% |
10% |
11% |
12% |
13% |
14% |
15% |
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 |
2 |
0.9803 |
0.9612 |
0.9426 |
0.9246 |
0.9070 |
0.8900 |
0.8734 |
0.8573 |
0.8417 |
0.8264 |
0.8116 |
0.7972 |
0.7831 |
0.7695 |
0.7561 |
3 |
0.9706 |
0.9423 |
0.9151 |
0.8890 |
0.8638 |
0.8396 |
0.8163 |
0.7938 |
0.7722 |
0.7513 |
0.7312 |
0.7118 |
0.6931 |
0.6750 |
0.6575 |
4 |
0.9610 |
0.9238 |
0.8885 |
0.8548 |
0.8227 |
0.7921 |
0.7629 |
0.7350 |
0.7084 |
0.6830 |
0.6587 |
0.6355 |
0.6133 |
0.5921 |
0.5718 |
5 |
0.9515 |
0.9057 |
0.8626 |
0.8219 |
0.7835 |
0.7473 |
0.7130 |
0.6806 |
0.6499 |
0.6209 |
0.5935 |
0.5674 |
0.5428 |
0.5194 |
0.4972 |
6 |
0.9420 |
0.8880 |
0.8375 |
0.7903 |
0.7462 |
0.7050 |
0.6663 |
0.6302 |
0.5963 |
0.5645 |
0.5346 |
0.5066 |
0.4803 |
0.4556 |
0.4323 |
7 |
0.9327 |
0.8706 |
0.8131 |
0.7599 |
0.7107 |
0.6651 |
0.6227 |
0.5835 |
0.5470 |
0.5132 |
0.4817 |
0.4523 |
0.4251 |
0.3996 |
0.3759 |
8 |
0.9235 |
0.8535 |
0.7894 |
0.7307 |
0.6768 |
0.6274 |
0.5820 |
0.5403 |
0.5019 |
0.4665 |
0.4339 |
0.4039 |
0.3762 |
0.3506 |
0.3269 |
9 |
0.9143 |
0.8368 |
0.7664 |
0.7026 |
0.6446 |
0.5919 |
0.5439 |
0.5002 |
0.4604 |
0.4241 |
0.3909 |
0.3606 |
0.3329 |
0.3075 |
0.2843 |
10 |
0.9053 |
0.8203 |
0.7441 |
0.6756 |
0.6139 |
0.5584 |
0.5083 |
0.4632 |
0.4224 |
0.3855 |
0.3522 |
0.3220 |
0.2946 |
0.2697 |
0.2472 |
(2)普通年金现值系数表
期数 |
1% |
2% |
3% |
4% |
5% |
6% |
7% |
8% |
9% |
10% |
11% |
12% |
13% |
14% |
15% |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
(3)复利终值系数表
期数 |
1% |
2% |
3% |
4% |
5% |
6% |
7% |
8% |
9% |
10% |
11% |
12% |
13% |
14% |
15% |
1 |
1.0100 |
1.0200 |
1.0300 |
1.0400 |
1.0500 |
1.0600 |
1.0700 |
1.0800 |
1.0900 |
1.1000 |
1.1100 |
1.1200 |
1.1300 |
1.1400 |
1.1500 |
2 |
1.0201 |
1.0404 |
1.0609 |
1.0816 |
1.1025 |
1.1236 |
1.1449 |
1.1664 |
1.1881 |
1.2100 |
1.2321 |
1.2544 |
1.2769 |
1.2996 |
1.3225 |
3 |
1.0303 |
1.0612 |
1.0927 |
1.1249 |
1.1576 |
1.1910 |
1.2250 |
1.2597 |
1.2950 |
1.3310 |
1.3676 |
1.4049 |
1.4429 |
1.4815 |
1.5209 |
4 |
1.0406 |
1.0824 |
1.1255 |
1.1699 |
1.2155 |
1.2625 |
1.3108 |
1.3605 |
1.4116 |
1.4641 |
1.5181 |
1.5735 |
1.6305 |
1.6890 |
1.7490 |
5 |
1.0510 |
1.1041 |
1.1593 |
1.2167 |
1.2763 |
1.3382 |
1.4026 |
1.4693 |
1.5386 |
1.6105 |
1.6851 |
1.7623 |
1.8424 |
1.9254 |
2.0114 |
6 |
1.0615 |
1.1262 |
1.1941 |
1.2653 |
1.3401 |
1.4185 |
1.5007 |
1.5869 |
1.6771 |
1.7716 |
1.8704 |
1.9738 |
2.0820 |
2.1950 |
2.3131 |
7 |
1.0721 |
1.1487 |
1.2299 |
1.3159 |
1.4071 |
1.5036 |
1.6058 |
1.7138 |
1.8280 |
1.9487 |
2.0762 |
2.2107 |
2.3526 |
2.5023 |
2.6600 |
8 |
1.0829 |
1.1717 |
1.2668 |
1.3686 |
1.4775 |
1.5938 |
1.7182 |
1.8509 |
1.9926 |
2.1436 |
2.3045 |
2.4760 |
2.6584 |
2.8526 |
3.0590 |
9 |
1.0937 |
1.1951 |
1.3048 |
1.4233 |
1.5513 |
1.6895 |
1.8385 |
1.9990 |
2.1719 |
2.3579 |
2.5580 |
2.7731 |
3.0040 |
3.2519 |
3.5179 |
10 |
1.1046 |
1.2190 |
1.3439 |
1.4802 |
1.6289 |
1.7908 |
1.9672 |
2.1589 |
2.3674 |
2.5937 |
2.8394 |
3.1058 |
3.3946 |
3.7072 |
4.0456 |
(4)年金终值系数表
期数 |
1% |
2% |
3% |
4% |
5% |
6% |
7% |
8% |
9% |
10% |
11% |
12% |
13% |
14% |
15% |
1 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
1.0000 |
2 |
2.0100 |
2.0200 |
2.0300 |
2.0400 |
2.0500 |
2.0600 |
2.0700 |
2.0800 |
2.0900 |
2.1000 |
2.1100 |
2.1200 |
2.1300 |
2.1400 |
2.1500 |
3 |
3.0301 |
3.0604 |
3.0909 |
3.1216 |
3.1525 |
3.1836 |
3.2149 |
3.2464 |
3.2781 |
3.3100 |
3.3421 |
3.3744 |
3.4069 |
3.4396 |
3.4725 |
4 |
4.0604 |
4.1216 |
4.1836 |
4.2465 |
4.3101 |
4.3746 |
4.4399 |
4.5061 |
4.5731 |
4.6410 |
4.7097 |
4.7793 |
4.8498 |
4.9211 |
4.9934 |
5 |
5.1010 |
5.2040 |
5.3091 |
5.4163 |
5.5256 |
5.6371 |
5.7507 |
5.8666 |
5.9847 |
6.1051 |
6.2278 |
6.3528 |
6.4803 |
6.6101 |
6.7424 |
6 |
6.1520 |
6.3081 |
6.4684 |
6.6330 |
6.8019 |
6.9753 |
7.1533 |
7.3359 |
7.5233 |
7.7156 |
7.9129 |
8.1152 |
8.3227 |
8.5355 |
8.7537 |
7 |
7.2135 |
7.4343 |
7.6625 |
7.8983 |
8.1420 |
8.3938 |
8.6540 |
8.9228 |
9.2004 |
9.4872 |
9.7833 |
10.0890 |
10.4047 |
10.7305 |
11.0668 |
8 |
8.2857 |
8.5830 |
8.8923 |
9.2142 |
9.5491 |
9.8975 |
10.2598 |
10.6366 |
11.0285 |
11.4359 |
11.8594 |
12.2997 |
12.7573 |
13.2328 |
13.7268 |
9 |
9.3685 |
9.7546 |
10.1591 |
10.5828 |
11.0266 |
11.4913 |
11.9780 |
12.4876 |
13.0210 |
13.5795 |
14.1640 |
14.7757 |
15.4157 |
16.0853 |
16.7858 |
10 |
10.4622 |
10.9497 |
11.4639 |
12.0061 |
12.5779 |
13.1808 |
13.8164 |
14.4866 |
15.1929 |
15.9374 |
16.7220 |
17.5487 |
18.4197 |
19.3373 |
20.3037 |