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　　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。

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高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、模考，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
　　考前沖刺：USCPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：USCPA網(wǎng)絡(luò)課程