USCPA考試的報(bào)名時(shí)間、考試動(dòng)態(tài)，高頓網(wǎng)校會(huì)在*9時(shí)間通知大家，敬請(qǐng)關(guān)注高頓網(wǎng)校*7考試動(dòng)態(tài)【提示：“Ctrl+D”收藏此頁(yè)面】。
　　Time value of money
　　Present value is the amount that must be invested now at a specific interest rate so that $1 can be paid or received in the future.
　　Future value is the current worth of a series of identical periodic payments to be made in the future.
　　PV of Annuity is the current worth of a series of identical periodic payments to be make in the future.
　　FV of Annuity is the sum，to be received at some point in the future，of identical periodic investments make from the present until that future point.
　　Ordinary Annuity 普通年金/后付年金，資金的收付發(fā)生在期末(12/31/X1)
　　Annuity Due 先付年金，資金的收付發(fā)生在期初(1/1/X1年)
　　利用Ordinary Annuity表，計(jì)算與Annuity Due系數(shù)的轉(zhuǎn)換口訣
　　普通年金表中查，先付年金算出來(lái)。
　　現(xiàn)值年限減去一，普通現(xiàn)值表中查。
　　查到數(shù)值加上一，先付年金現(xiàn)值出。
　　終值年限加上一，普通終值表中查。
　　查到數(shù)值減去一，先付年金終值出。
 
　　高頓溫馨提示：
 
　　已報(bào)名高頓網(wǎng)課的學(xué)員，可通過(guò)高頓網(wǎng)校學(xué)習(xí)更多精品課程，練習(xí)更多免費(fèi)題目，享受更多教學(xué)服務(wù)；更多詳情請(qǐng)撥打高頓網(wǎng)?？头娫?00-825-0088。
 
　　精品課程：<http://v.gaodun.com/Course>
 
　　免費(fèi)題目：<http://tiku.gaodun.com/>
 
　　教學(xué)服務(wù)：<http://v.gaodun.com/Apps/>