年金现值系数表

PVA_n=A\\sum_{t=1}^n\\frac{1}{(1+i)^t}

式中，\\sum_{t=1}^n\\frac{1}{(1+i)^t}叫年金现值系数，或年金贴现系数。年金现值系数可简写为PVIFAi,n或ADFi,n。

n 1% 2% 0.980 1.941 2.883 3.807 4.713 5.601 6.471 7.325 8.162 8.982 3% 0.970 1.913 2.828 3.717 4.579 5.417 6.230 7.019 7.786 8.530 9.252 4% 0.961 1.886 2.775 3.629 4.451 5.242 6.002 6.732 7.435 8.110 8.760 9.385 5% 0.952 1.859 2.723 3.545 4.329 5.075 5.786 6.463 7.107 7.721 8.306 8.863 9.393 6% 0.943 1.833 2.673 3.465 4.212 4.917 5.582 6.209 6.801 7.360 7.886 8.383 8.852 9.294 8% 10% 12% 14% 15% 16% 18% 20% 22% 24% 25% 30% 35% 40% 45% 50% 1 0.990 2 1.970 3 2.940 4 3.901 5 4.853 6 5.795 7 6.728 8 7.651 9 8.566 10 9.471 0.925 0.909 0.892 0.877 0.869 0.862 0.847 0.833 0.819 0.806 0.799 0.769 0.740 0.714 0.689 0.666 1.783 1.735 1.690 1.646 1.625 1.605 1.565 1.527 1.491 1.456 1.44 1.360 1.289 1.224 1.165 1.111 2.577 2.486 2.401 2.321 2.283 2.245 2.174 2.106 2.042 1.981 1.952 1.816 1.695 1.588 1.493 1.407 3.312 3.169 3.037 2.913 2.854 2.798 2.690 2.588 2.493 2.404 2.361 2.166 1.996 1.849 1.719 1.604 3.992 3.790 3.604 3.433 3.352 3.274 3.127 2.990 2.863 2.745 2.689 2.435 2.219 2.035 1.875 1.736 4.622 4.355 4.111 3.888 3.784 3.684 3.497 3.325 3.166 3.020 2.951 2.642 2.385 2.167 1.983 1.824 5.206 4.868 4.563 4.288 4.160 4.038 3.811 3.604 3.415 3.242 3.161 2.802 2.507 2.262 2.057 1.882 5.746 5.334 4.967 4.638 4.487 4.343 4.077 3.837 3.619 3.421 3.328 2.924 2.598 2.330 2.108 1.921 6.246 5.759 5.328 4.946 4.771 4.606 4.303 4.030 3.786 3.565 3.463 3.019 2.665 2.378 2.143 1.947 6.710 6.144 5.650 5.216 5.018 4.833 4.494 4.192 3.923 3.681 3.570 3.091 2.715 2.413 2.168 1.965 7.138 6.495 5.937 5.452 5.233 5.028 4.656 4.327 4.035 3.775 3.656 3.147 2.751 2.438 2.184 1.976 7.536 6.813 6.194 5.660 5.420 5.197 4.793 4.439 4.127 3.851 3.725 3.190 2.779 2.455 2.196 1.984 7.903 7.103 6.423 5.842 5.583 5.342 4.909 4.532 4.202 3.912 3.780 3.223 2.799 2.468 2.204 1.989 8.244 7.366 6.628 6.002 5.724 5.467 5.008 4.610 4.264 3.961 3.824 3.248 2.814 2.477 2.209 1.993 8.559 7.606 6.810 6.142 5.847 5.575 5.091 4.675 4.315 4.001 3.859 3.268 2.825 2.483 2.213 1.995 11 10.367 9.786 12 11.255 10.575 9.954 13 12.133 11.348 10.634 9.985 14 13.003 12.106 11.296 10.563 9.898 15 13.865 12.849 11.937 11.118 10.379 9.712 16 14.717 13.577 12.561 11.652 10.837 10.105 8.851 7.823 6.973 6.265 5.954 5.668 5.162 4.729 4.356 4.033 3.887 3.283 2.833 2.488 2.216 1.996 17 15.562 14.291 13.166 12.165 11.274 10.477 9.121 8.021 7.119 6.372 6.047 5.748 5.222 4.774 4.390 4.059 3.909 3.294 2.839 2.491 2.218 1.997 18 16.398 14.992 13.753 12.659 11.689 10.827 9.371 8.201 7.249 6.467 6.127 5.817 5.273 4.812 4.418 4.079 3.927 3.303 2.844 2.494 2.219 1.998 19 17.226 15.678 14.323 13.133 12.085 11.158 9.603 8.364 7.365 6.550 6.198 5.877 5.316 4.843 4.441 4.096 3.942 3.310 2.847 2.495 2.220 1.999 20 18.045 16.351 14.877 13.590 12.462 11.469 9.818 8.513 7.469 6.623 6.259 5.928 5.352 4.869 4.460 4.110 3.953 3.315 2.850 2.497 2.220 1.999 21 18.856 17.011 15.415 14.029 12.821 11.764 10.016 8.648 7.562 6.686 6.312 5.973 5.383 4.891 4.475 4.121 3.963 3.319 2.851 2.497 2.221 1.999 22 19.660 17.658 15.936 14.451 13.163 12.041 10.200 8.771 7.644 6.742 6.358 6.011 5.409 4.909 4.488 4.129 3.970 3.322 2.853 2.498 2.221 1.999 23 20.455 18.292 16.443 14.856 13.488 12.303 10.371 8.883 7.718 6.792 6.398 6.044 5.432 4.924 4.498 4.137 3.976 3.325 2.854 2.498 2.221 1.999 24 21.243 18.913 16.935 15.246 13.798 12.550 10.528 8.984 7.784 6.835 6.433 6.072 5.450 4.937 4.507 4.142 3.981 3.327 2.855 2.499 2.221 1.999 25 22.023 19.523 17.413 15.622 14.093 12.783 10.674 9.077 7.843 6.872 6.464 6.097 5.466 4.947 4.513 4.147 3.984 3.328 2.855 2.499 2.222 1.999 26 22.795 20.121 17.876 15.982 14.375 13.003 10.809 9.160 7.895 6.906 6.490 6.118 5.480 4.956 4.519 4.151 3.987 3.329 2.855 2.499 2.222 1.999 27 23.559 20.706 18.327 16.329 14.643 13.210 10.935 9.237 7.942 6.935 6.513 6.136 5.491 4.963 4.524 4.154 3.990 3.330 2.856 2.499 2.222 1.999 28 24.316 21.281 18.764 16.663 14.898 13.406 11.051 9.306 7.984 6.960 6.533 6.152 5.501 4.969 4.528 4.156 3.992 3.331 2.856 2.499 2.222 1.999 29 25.065 21.844 19.188 16.983 15.141 13.590 11.158 9.369 8.021 6.983 6.550 6.165 5.509 4.974 4.531 4.158 3.993 3.331 2.856 2.499 2.222 1.999 30 25.807 22.396 19.600 17.292 15.372 13.764 11.257 9.426 8.055 7.002 6.565 6.177 5.516 4.978 4.533 4.160 3.995 3.332 2.856 2.499 2.222 1.999 40 32.834 27.355 23.114 19.792 17.159 15.046 11.924 9.779 8.243 7.105 6.641 6.233 5.548 4.996 4.543 4.165 3.999 3.333 2.857 2.499 2.222 1.999 50 39.196 31.423 25.729 21.482 18.255 15.761 12.233 9.914 8.304 7.132 6.660 6.246 5.554 4.999 4.545 4.166 3.999 3.333 2.857 2.499 2.222 1.999

年金现值通常为每年投资收益的现值总和，它是一定时间内每期期末收付款项的复利现值之和。每年取得收益1元，年利率为10%，为期5年，上例逐年的现值和年金现值，可计算如下： 1年1元的现值=0.909（元） 2年1元的现值=0.826（元） 3年1元的现值=0.751（元） 4年1元的现值=0.683（元） 5年1元的现值=0.621（元） 1元年金5年的现值=3.790（元） 计算普通年金现值的一般公式为： P=A/(1+i)1+A/(1+i)2…+A/(1+i)n，(1) 等式两边同乘(1+i)

P(1+i)=A+A/(1+i)1+…+A/(1+i)(n－1)，(2) (2)式减(1)式 P(1+i)-P=A-A/(1+i)n，

剩下的和上面一样处理就可以了。