備考USCPA，理解知識(shí)點(diǎn)最重要。USCPA考試中需要記憶的量很大，因此考生們要多花時(shí)間去理解記憶，不要偏重某一塊的知識(shí)點(diǎn)，才能夠在考試中獲得高分。高頓網(wǎng)校USCPA小編這次為大家介紹FAR科目中的貨幣時(shí)間價(jià)值，幫助考生們理解。
　　貨幣時(shí)間價(jià)值（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。
　　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。