复利现值系数
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出自 MBA智库百科(https://wiki.mbalib.com/)
(重定向自复利现值系数表)
复利现值系数(present-value interest factor)
目录 |
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复利现值是复利终值的对称概念,指未来一定时间的特定资金按复利计算的现在价值,或者说是为取得将来一定复利现值系数本利和现在所需要的本金。
根据复利终值计算公式 S = P(1 + i)n,可得出:
复利现值的计算公式如下:
公式中(1 + i) − n及称为复利现值系数,i称为贴现率,由终值求现值的过程称为贴现。
复利现值系数也可记作(P/S,i,n),表示利率为i,计息期为n期的复利现值系数。在实际工作中,也可利用复利现值系数表,直接查出相应的现值系数。
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为了便于计算,可编制“复利现值系数表”(下表)进行查询。该表的使用方法与“复利终值系数表”相同。
例:某人拟在5年后获得本利和10000元,假设投资报酬率为10%,他现在应投入多少元?
(元)
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复利现值系数表[1]
期数 | 1% | 2% | 3% | 4% | 5% | 6% | 7% | 8% | 9% | 10% | 11% | 12% | 13% | 14% | 15% | 16% | 17% | 18% | 19% | 20% | 21% | 22% | 23% | 24% | 25% | 26% | 27% | 28% | 29% | 30% |
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 | 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 | 0.7432 | 0.7305 | 0.7182 | 0.7062 | 0.6944 | 0.6830 | 0.6719 | 0.6610 | 0.6504 | 0.6400 | 0.6299 | 0.6200 | 0.6104 | 0.6009 | 0.5917 |
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 | 0.6407 | 0.6244 | 0.6086 | 0.5934 | 0.5787 | 0.5645 | 0.5507 | 0.5374 | 0.5245 | 0.5120 | 0.4999 | 0.4882 | 0.4768 | 0.4658 | 0.4552 |
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 | 0.5523 | 0.5337 | 0.5158 | 0.4987 | 0.4823 | 0.4665 | 0.4514 | 0.4369 | 0.4230 | 0.4096 | 0.3968 | 0.3844 | 0.3725 | 0.3611 | 0.3501 |
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 | 0.4761 | 0.4561 | 0.4371 | 0.4190 | 0.4019 | 0.3855 | 0.3700 | 0.3552 | 0.3411 | 0.3277 | 0.3149 | 0.3027 | 0.2910 | 0.2799 | 0.2693 |
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 | 0.4104 | 0.3898 | 0.3704 | 0.3521 | 0.3349 | 0.3186 | 0.3033 | 0.2888 | 0.2751 | 0.2621 | 0.2499 | 0.2383 | 0.2274 | 0.2170 | 0.2072 |
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 | 0.3538 | 0.3332 | 0.3139 | 0.2959 | 0.2791 | 0.2633 | 0.2486 | 0.2348 | 0.2218 | 0.2097 | 0.1983 | 0.1877 | 0.1776 | 0.1682 | 0.1594 |
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 | 0.3050 | 0.2848 | 0.2660 | 0.2487 | 0.2326 | 0.2176 | 0.2038 | 0.1909 | 0.1789 | 0.1678 | 0.1574 | 0.1478 | 0.1388 | 0.1304 | 0.1226 |
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 | 0.2630 | 0.2434 | 0.2255 | 0.2090 | 0.1938 | 0.1799 | 0.1670 | 0.1552 | 0.1443 | 0.1342 | 0.1249 | 0.1164 | 0.1084 | 0.1011 | 0.0943 |
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 | 0.2267 | 0.2080 | 0.1911 | 0.1756 | 0.1615 | 0.1486 | 0.1369 | 0.1262 | 0.1164 | 0.1074 | 0.0992 | 0.0916 | 0.0847 | 0.0784 | 0.0725 |
11 | 0.8963 | 0.8043 | 0.7224 | 0.6496 | 0.5847 | 0.5268 | 0.4751 | 0.4289 | 0.3875 | 0.3505 | 0.3173 | 0.2875 | 0.2607 | 0.2366 | 0.2149 | 0.1954 | 0.1778 | 0.1619 | 0.1476 | 0.1346 | 0.1228 | 0.1122 | 0.1026 | 0.0938 | 0.0859 | 0.0787 | 0.0721 | 0.0662 | 0.0607 | 0.0558 |
12 | 0.8874 | 0.7885 | 0.7014 | 0.6246 | 0.5568 | 0.4970 | 0.4440 | 0.3971 | 0.3555 | 0.3186 | 0.2858 | 0.2567 | 0.2307 | 0.2076 | 0.1869 | 0.1685 | 0.1520 | 0.1372 | 0.1240 | 0.1122 | 0.1015 | 0.0920 | 0.0834 | 0.0757 | 0.0687 | 0.0625 | 0.0568 | 0.0517 | 0.0471 | 0.0429 |
13 | 0.8787 | 0.7730 | 0.6810 | 0.6006 | 0.5303 | 0.4688 | 0.4150 | 0.3677 | 0.3262 | 0.2897 | 0.2575 | 0.2292 | 0.2042 | 0.1821 | 0.1625 | 0.1452 | 0.1299 | 0.1163 | 0.1042 | 0.0935 | 0.0839 | 0.0754 | 0.0678 | 0.0610 | 0.0550 | 0.0496 | 0.0447 | 0.0404 | 0.0365 | 0.0330 |
14 | 0.8700 | 0.7579 | 0.6611 | 0.5775 | 0.5051 | 0.4423 | 0.3878 | 0.3405 | 0.2992 | 0.2633 | 0.2320 | 0.2046 | 0.1807 | 0.1597 | 0.1413 | 0.1252 | 0.1110 | 0.0985 | 0.0876 | 0.0779 | 0.0693 | 0.0618 | 0.0551 | 0.0492 | 0.0440 | 0.0393 | 0.0352 | 0.0316 | 0.0283 | 0.0254 |
15 | 0.8613 | 0.7430 | 0.6419 | 0.5553 | 0.4810 | 0.4173 | 0.3624 | 0.3152 | 0.2745 | 0.2394 | 0.2090 | 0.1827 | 0.1599 | 0.1401 | 0.1229 | 0.1079 | 0.0949 | 0.0835 | 0.0736 | 0.0649 | 0.0573 | 0.0507 | 0.0448 | 0.0397 | 0.0352 | 0.0312 | 0.0277 | 0.0247 | 0.0219 | 0.0195 |
16 | 0.8528 | 0.7284 | 0.6232 | 0.5339 | 0.4581 | 0.3936 | 0.3387 | 0.2919 | 0.2519 | 0.2176 | 0.1883 | 0.1631 | 0.1415 | 0.1229 | 0.1069 | 0.0930 | 0.0811 | 0.0708 | 0.0618 | 0.0541 | 0.0474 | 0.0415 | 0.0364 | 0.0320 | 0.0281 | 0.0248 | 0.0218 | 0.0193 | 0.0170 | 0.0150 |
17 | 0.8444 | 0.7142 | 0.6050 | 0.5134 | 0.4363 | 0.3714 | 0.3166 | 0.2703 | 0.2311 | 0.1978 | 0.1696 | 0.1456 | 0.1252 | 0.1078 | 0.0929 | 0.0802 | 0.0693 | 0.0600 | 0.0520 | 0.0451 | 0.0391 | 0.0340 | 0.0296 | 0.0258 | 0.0225 | 0.0197 | 0.0172 | 0.0150 | 0.0132 | 0.0116 |
18 | 0.8360 | 0.7002 | 0.5874 | 0.4936 | 0.4155 | 0.3503 | 0.2959 | 0.2502 | 0.2120 | 0.1799 | 0.1528 | 0.1300 | 0.1108 | 0.0946 | 0.0808 | 0.0691 | 0.0592 | 0.0508 | 0.0437 | 0.0376 | 0.0323 | 0.0279 | 0.0241 | 0.0208 | 0.0180 | 0.0156 | 0.0135 | 0.0118 | 0.0102 | 0.0089 |
19 | 0.8277 | 0.6864 | 0.5703 | 0.4746 | 0.3957 | 0.3305 | 0.2765 | 0.2317 | 0.1945 | 0.1635 | 0.1377 | 0.1161 | 0.0981 | 0.0829 | 0.0703 | 0.0596 | 0.0506 | 0.0431 | 0.0367 | 0.0313 | 0.0267 | 0.0229 | 0.0196 | 0.0168 | 0.0144 | 0.0124 | 0.0107 | 0.0092 | 0.0079 | 0.0068 |
20 | 0.8195 | 0.6730 | 0.5537 | 0.4564 | 0.3769 | 0.3118 | 0.2584 | 0.2145 | 0.1784 | 0.1486 | 0.1240 | 0.1037 | 0.0868 | 0.0728 | 0.0611 | 0.0514 | 0.0433 | 0.0365 | 0.0308 | 0.0261 | 0.0221 | 0.0187 | 0.0159 | 0.0135 | 0.0115 | 0.0098 | 0.0084 | 0.0072 | 0.0061 | 0.0053 |
21 | 0.8114 | 0.6598 | 0.5375 | 0.4388 | 0.3589 | 0.2942 | 0.2415 | 0.1987 | 0.1637 | 0.1351 | 0.1117 | 0.0926 | 0.0768 | 0.0638 | 0.0531 | 0.0443 | 0.0370 | 0.0309 | 0.0259 | 0.0217 | 0.0183 | 0.0154 | 0.0129 | 0.0109 | 0.0092 | 0.0078 | 0.0066 | 0.0056 | 0.0048 | 0.0040 |
22 | 0.8034 | 0.6468 | 0.5219 | 0.4220 | 0.3418 | 0.2775 | 0.2257 | 0.1839 | 0.1502 | 0.1228 | 0.1007 | 0.0826 | 0.0680 | 0.0560 | 0.0462 | 0.0382 | 0.0316 | 0.0262 | 0.0218 | 0.0181 | 0.0151 | 0.0126 | 0.0105 | 0.0088 | 0.0074 | 0.0062 | 0.0052 | 0.0044 | 0.0037 | 0.0031 |
23 | 0.7954 | 0.6342 | 0.5067 | 0.4057 | 0.3256 | 0.2618 | 0.2109 | 0.1703 | 0.1378 | 0.1117 | 0.0907 | 0.0738 | 0.0601 | 0.0491 | 0.0402 | 0.0329 | 0.0270 | 0.0222 | 0.0183 | 0.0151 | 0.0125 | 0.0103 | 0.0086 | 0.0071 | 0.0059 | 0.0049 | 0.0041 | 0.0034 | 0.0029 | 0.0024 |
24 | 0.7876 | 0.6217 | 0.4919 | 0.3901 | 0.3101 | 0.2470 | 0.1971 | 0.1577 | 0.1264 | 0.1015 | 0.0817 | 0.0659 | 0.0532 | 0.0431 | 0.0349 | 0.0284 | 0.0231 | 0.0188 | 0.0154 | 0.0126 | 0.0103 | 0.0085 | 0.0070 | 0.0057 | 0.0047 | 0.0039 | 0.0032 | 0.0027 | 0.0022 | 0.0018 |
25 | 0.7798 | 0.6095 | 0.4776 | 0.3751 | 0.2953 | 0.2330 | 0.1842 | 0.1460 | 0.1160 | 0.0923 | 0.0736 | 0.0588 | 0.0471 | 0.0378 | 0.0304 | 0.0245 | 0.0197 | 0.0160 | 0.0129 | 0.0105 | 0.0085 | 0.0069 | 0.0057 | 0.0046 | 0.0038 | 0.0031 | 0.0025 | 0.0021 | 0.0017 | 0.0014 |
26 | 0.7720 | 0.5976 | 0.4637 | 0.3607 | 0.2812 | 0.2198 | 0.1722 | 0.1352 | 0.1064 | 0.0839 | 0.0663 | 0.0525 | 0.0417 | 0.0331 | 0.0264 | 0.0211 | 0.0169 | 0.0135 | 0.0109 | 0.0087 | 0.0070 | 0.0057 | 0.0046 | 0.0037 | 0.0030 | 0.0025 | 0.0020 | 0.0016 | 0.0013 | 0.0011 |
27 | 0.7644 | 0.5859 | 0.4502 | 0.3468 | 0.2678 | 0.2074 | 0.1609 | 0.1252 | 0.0976 | 0.0763 | 0.0597 | 0.0469 | 0.0369 | 0.0291 | 0.0230 | 0.0182 | 0.0144 | 0.0115 | 0.0091 | 0.0073 | 0.0058 | 0.0047 | 0.0037 | 0.0030 | 0.0024 | 0.0019 | 0.0016 | 0.0013 | 0.0010 | 0.0008 |
28 | 0.7568 | 0.5744 | 0.4371 | 0.3335 | 0.2551 | 0.1956 | 0.1504 | 0.1159 | 0.0895 | 0.0693 | 0.0538 | 0.0419 | 0.0326 | 0.0255 | 0.0200 | 0.0157 | 0.0123 | 0.0097 | 0.0077 | 0.0061 | 0.0048 | 0.0038 | 0.0030 | 0.0024 | 0.0019 | 0.0015 | 0.0012 | 0.0010 | 0.0008 | 0.0006 |
29 | 0.7493 | 0.5631 | 0.4243 | 0.3207 | 0.2429 | 0.1846 | 0.1406 | 0.1073 | 0.0822 | 0.0630 | 0.0485 | 0.0374 | 0.0289 | 0.0224 | 0.0174 | 0.0135 | 0.0105 | 0.0082 | 0.0064 | 0.0051 | 0.0040 | 0.0031 | 0.0025 | 0.0020 | 0.0015 | 0.0012 | 0.0010 | 0.0008 | 0.0006 | 0.0005 |
30 | 0.7419 | 0.5521 | 0.4120 | 0.3083 | 0.2314 | 0.1741 | 0.1314 | 0.0994 | 0.0754 | 0.0573 | 0.0437 | 0.0334 | 0.0256 | 0.0196 | 0.0151 | 0.0116 | 0.0090 | 0.0070 | 0.0054 | 0.0042 | 0.0033 | 0.0026 | 0.0020 | 0.0016 | 0.0012 | 0.0010 | 0.0008 | 0.0006 | 0.0005 | 0.0004 |
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- ↑ 《中级财务会计》辅助工具.复利现值系数表,北京广播电视大学网络课程
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这里的P 表示 Present value 现值的意见,而S 表示什么?