文献类型：期刊文献

中文题名：年金价值的计算技巧

英文题名：Calculation Technique of Anunity Value

作者：孙秉璋[1]

第一作者：孙秉璋

机构：[1]定西师范高等专科学校计算机系,甘肃定西743000

第一机构：甘肃中医药大学定西校区

年份：2013

卷号：18

期号：2

起止页码：101

中文期刊名：甘肃高师学报

外文期刊名：Journal of Gansu Normal Colleges

收录：国家哲学社会科学学术期刊数据库

语种：中文

中文关键词：运用;减凑加补法;计算年金

外文关键词：Usage; Means of minus and add; Calculate anunity

摘要：即付年金、递延年金等在实际运用中,由于其公式复杂且难以记忆,往往影响了其作用的发挥.本文提出了一种简便的即付年金、递延年金的计算方法——减凑加补法.通过减凑加补法,转化成普通年金的形式,从而运用普通年金的公式计算即付年金、递延年金的现值和终值,有利于减少对即付年金、递延年金公式的记忆,加快对年金问题的学习、理解和运用.
Anunity due and Deferred anunity ore trans formed into the form of Ordinarg anunity by means of minus and add,thus using Drdinary anunity by means of minus and add,thns using Ordinary anunity formula to calculate present value and Accumulated value of the Anunity due and Deferred anunity ,It is benefited for reducing the memory about the formula of Anunity due and Deferred anunity and advancing the Learning and understanding of anunity.