概要: 0.9434 0.9091 0.8929 0.8696 2 0.9803 0.9612 0.9070 0.8900 0.8264 0.7972 0.7561 3 0.9706 0.9423 0.8638 0.8396 0.7513 0.7118 0.6575 4 0.9610 0.9238 0.8227 0.7921 0.6830 0.6355 0.5718
注册会计师考试试题和答案旧制度财务成本管理历年真题09版(1),http://www.jdxx5.com本试卷使用的现值系数如下:
(1)复利现值系数表
n | 1% | 2% | 5% | 6% | 10% | 12% | 15% |
1 | 0.9901 | 0.9804 | 0.9524 | 0.9434 | 0.9091 | 0.8929 | 0.8696 |
2 | 0.9803 | 0.9612 | 0.9070 | 0.8900 | 0.8264 | 0.7972 | 0.7561 |
3 | 0.9706 | 0.9423 | 0.8638 | 0.8396 | 0.7513 | 0.7118 | 0.6575 |
4 | 0.9610 | 0.9238 | 0.8227 | 0.7921 | 0.6830 | 0.6355 | 0.5718 |
5 | 0.9515 | 0.9057 | 0.7835 | 0.7473 | 0.6209 | 0.5674 | 0.4972 |
6 | 0.9420 | 0.8880 | 0.7462 | 0.7050 | 0.5645 | 0.5066 | 0.4323 |
10 | 0.9053 | 0.8203 | 0.6139 | 0.5584 | 0.3855 | 0.3220 | 0.2472 |
(2)普通年金现值系数表
n | 1% | 2% | 5% | 6% | 10% | 12% | 15% |
1 | 0.9901 | 0.9804 | 0.9524 | 0.9434 | 0.9091 | 0.8929 | 0.8696 |
2 | 1.9704 | 1.9416 | 1.8594 | 1.8334 | 1.7355 | 1.6901 | 1.6257 |
3 | 2.9410 | 2.8839 | 2.7232 | 2.6730 | 2.4869 | 2.4018 | 2.2832 |
4 | 3.9020 | 3.8077 | 3.5460 | 3.4651 | 3.1699 | 3.0373 | 2.8550 |
5 | 4.8534 | 4.7135 | 4.3295 | 4.2124 | 3.7908 | 3.6048 | 3.3522 |
6 | 5.7955 | 5.6014 | 5.0757 | 4.9173 | 4.3553 | 4.1114 | 3.7845 |
10 | 9.4713 | 8.9826 | 7.7217 | 7.3601 | 6.1446 | 5.6502 | 5.0188 |