资产评估理论基础(2)

基础概念

1 现值 （Present Value）

2 复利（Compound Interests）

利息的计算方式

(1+i)=1+2×i+i

22221Principal;2×isimpleinterest;iinterestoninterest;

复利的力量

单利利率

Interests Rates

3.25%

3.25%

3.25%

3.25%

3.25%

3.25%

3.25%

3.25%

3.25%

3.25%

3.25%复利利息Interests20150.0026871.1136998.6850943.2770143.5096580.18132980.70183100.37252109.85347128.62477959.42年度Year1102030405060708090100本金Principal620000620000620000620000620000620000620000620000620000620000620000利息Interests2015020150201502015020150201502015020150201502015020150本息和本金SumPrincipal640150620000.00821500826803.3610230001138420.8412245001567485.1614260002158261.3916275002971697.8218290004091713.8020305005633857.4222320007757226.20243350010680880.56263500014706443.61本息和Sum640150.00853674.471175419.511618428.432228404.893068278.004224694.505816957.798009336.0511028009.1815184403.03息差032174.46839152419.5129393928.4319802404.889114407782395694.4993786457.7915777336.0488594509.18312549403