(三)预付年金终值与现值的计算 每年年初等额的款项 012 n-1 n A A A 冷F=AX(F/A,i,n)×(1+) FAX (FIA, i, n+1)-A 冷P=AX(PA,n)×(1+) FAX (PIA,i, n+1)A（三）预付年金终值与现值的计算 ❖ 每年年初等额的款项 0 1 2 n-1 n A A A A ❖ F = A× (F/A,i,n) ×(1+i) = A× (F/A,i,n+1) －A ❖ P = A× (P/A,i,n) ×(1+i) = A× (P/A,i,n+1) －A