Annuity（年金）是什么_2020年ACCA考試FM知識點

來源：東奧會計在線責編：楊柳2020-12-01 10:49:25

只要持續(xù)地努力，不懈地奮斗，就沒有征服不了的東西。今天東奧小編為大家準備了ACCA考試FM科目知識點，希望能夠幫助到大家。

【內(nèi)容導航】

Annuity（年金）

【知識點】

Annuity（年金）

A series of equal cash flows, use the annuity table or discount each cash flow separately, whichever you prefer (the annuity table is quicker).

Assuming discount rate is 10%, looking at the following discount factor:

ACCA知識點

Ordinary annuity: It refers to the equivalent amount of income or expenditure at the end of each period at the same time interval within a certain period.

Annuity due: It refers to the equivalent amount of income or expenditure at the beginning of each period at the same time interval within a certain period.

Delayed annuity: Use the appropriate annuity factor and then subtract the annuity factor for the time periods for which the annuity has not been receive

Annuity into perpetuity: An equal cash flow received for ever, use 1/r

(you will need to remember this formula)

A growing perpetuity: A series of periodic cash flow that grow at a constant rate (growth rate=g) and are generated for an infinite amount of time. Use 1/(r-g) as annuity factor

凡事預則立不預則廢，ACCA考試時間越來越近，趕快抓緊時間備考吧。最后，預祝到家順利通過ACCA考試。

注：以上內(nèi)容來自Echo老師基礎班第15講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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