年金现值系数公式：PVA/a[1]=1/I-1/[I（1+I）^n]。其中I是收益率，n是周期数，PVA是现值，a是年金。
P/F复利现值：复利终值的对称概念，是指特定基金在未来一定时期内以复利计算的现值，或者取得一定现值系数的复利本息和目前所需的本金。
复利现值的计算公式为：P=f*1/（1+I）^n，其中1/（1+I）^n为复利现值系数。记录为（P/F，I，n）。其中I是利率，N是年数。根据这两个条件，我们可以得到具体的复利现值系数。或：P=s×（110I）-n
扩展资料：
1年1元现值=0.909元
2年现值1元=0.826元
3年1元现值=0.751元
4年1元现值=0.683元
5年1元现值=0.621元
5年1元年黄金现值=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）
方程（1+I）两边相乘
P（1+i）=A+A/（1+i）1+…+A/（1+i）（n－1），（2）
公式减（1）
P（1+i）-P=A-A/（1+i）n
其余按上述处理。
普通年金现值为1元，利率为I，n期后年金现值记为（P/A，I，n）。参见年金现值系数表。此外，提前还款年金和递延年金的终值、现值和现值的计算公式可与上述推导方法进行比较，得出一般计算公式。
参考资料：
百度百科—年金现值系数
百度百科—复利现值系数
拿出计算器，输入一个数字，比如2，然后按一下乘号键，再按一下等号键，是否变成了4再按一下等号键则变成了8,再按一下等号键……同样输入2,然后按一下除号键，再按一下等号键，是否变成了0.5再按一下等号键则变成了0.25,再按一下等号键……若能通过上面的测试，则说明你的计算器具有这样的功能，并且可以因此得出一个规律：一、任何数的n次方，等于“按一下乘号，再按n－1次等号”；
二、任何数的－n次方，等于“按一次除号，再按n次等号”。
下面就是水到渠成的事了：
1、计算复利终值系数，假设年利率为10.52％，期间为10年，等于“输入1.1052,按一下乘号，再按9次等号”即可得；
2、计算复利现值系数，假设年利率为6％，期间为5,等于“输入1.06,按一下除号，再按5次等号”即可得。
上面的计算方法为年金系数的计算打下了基础：
1、计算年金终值系数。年金的终值系数等于：比如年利率为5％，5年期的年金终值系数等于“输入1.05,按一下乘号，按4次等号，减1,除以0.05”即可得。在此基础上“再按一下除号，再按一下等号”可以得到偿债基金系数，因为偿债基金系数是年金终值系数的倒数；
2、计算年金现值系数大家可以举一反三故省略。
好啦，学会了吗？你可能会说，我有系数表，费那劲干啥！但是如果你一直想做一个头脑灵活的聪明人，那就尽管抛开系数表，让头脑在计算的过程中形成一个缜密的数据运行小宇宙，许多许多年以后，当与我们同时代的他们不敢再接受新事物的时候，我们却还是聪明的老头老太太，浑身散发智慧的光芒，开心吧？
头脑不糊涂，天堑变通途。
当已知期末现金流或各期现金流不等时计算现值，使用复利现值系数表；当已知若干期现金流且各期现金流金额相等时计算现值，使用年金委爱过南现值系数表。
复利现值系数表完整版
此复利现值系数表由本站精心制作，保留了四小数，已经过四舍五入处理。利率由1%-30%，期次由1期-50期。
期次1%2%3%4%5%6%
1期0.99010.98040.97090.96150.95240.9434
2期0.98030.96120.94260.92460.90700.8900
3期0.97060.94230.91510.88900.86380.8396
4期0.96100.92380.88850.85480.82270.7921
5期0.95150.90570.86260.82190.78350.7473
6期0.94200.88800.83750.79030.74620.7050
7期0.93270.87060.81310.75990.71070.6651
8期0.92350.85350.78940.73070.67680.6274
9期0.91430.83680.76640.70260.64460.5919
10期0.90530.82030.74410.67560.61390.5584
11期0.89630.80430.72240.64960.58470.5268
12期0.88740.78850.70140.62460.55680.4970
13期0.87870.77300.68100.60060.53030.4688
14期0.87000.75790.66110.57750.50510.4423
15期0.86130.74300.64190.55530.48100.4173
16期0.85280.72840.62320.53390.45810.3936
17期0.84440.71420.60500.51340.43630.3714
18期0.83600.70020.58740.49360.41550.3503
19期0.82770.68640.57030.47460.39570.3305
20期0.81950.67300.55370.45640.37690.3118
21期0.81140.65980.53750.43880.35890.2942
22期0.80340.64680.52190.42200.34180.2775
23期0.79540.63420.50670.40570.32560.2618
24期0.78760.62170.49190.39010.31010.2470
25期0.77980.60950.47760.37510.29530.2330
26期0.77200.59760.46370.36070.28120.2198
27期0.76440.58590.45020.34680.26780.2074
28期0.75680.57440.43710.33350.25510.1956
29期0.74930.56310.42430.32070.24290.1846
30期0.74190.55210.41200.30830.23140.1741
40期0.67170.45290.30660.20830.14200.0972
50期0.60800.37150.22810.14070.08720.0543
期次7%8%9%10%11%12%
1期0.93460.92590.91740.90910.90090.8929
2期0.87340.85730.84170.82640.81160.7972
3期0.81630.79380.77220.75130.73120.7118
4期0.76290.73500.70840.68300.65870.6355
5期0.71300.68060.64990.62090.59350.5674
6期0.66630.63020.59630.56450.53460.5066
7期0.62270.58350.54700.51320.48170.4523
8期0.58200.54030.50190.46650.43390.4039
9期0.54390.50020.46040.42410.39090.3606
10期0.50830.46320.42240.38550.35220.3220
11期0.47510.42890.38750.35050.31730.2875
12期0.44400.39710.35550.31860.28580.2567
13期0.41500.36770.32620.28970.25750.2292
14期0.38780.34050.29920.26330.23200.2046
15期0.36240.31520.27450.23940.20900.1827
16期0.33870.29190.25190.21760.18830.1631
17期0.31660.27030.23110.19780.16960.1456
18期0.29590.25020.21200.17990.15280.1300
19期0.27650.23170.19450.16350.13770.1161
20期0.25840.21450.17840.14860.12400.1037
21期0.24150.19870.16370.13510.11170.0926
22期0.22570.18390.15020.12280.10070.0826
23期0.21090.17030.13780.11170.09070.0738
24期0.19710.15770.12640.10150.08170.0659
25期0.18420.14600.11600.09230.07360.0588
26期0.17220.13520.10640.08390.06630.0525
27期0.16090.12520.09760.07630.05970.0469
28期0.15040.11590.08950.06930.05380.0419
29期0.14060.10730.08220.06300.04850.0374
30期0.13140.09940.07540.05730.04370.0334
40期0.06680.04600.03180.02210.01540.0107
50期0.03390.02130.01340.00850.00540.0035
期次13%14%15%16%17%18%
1期0.88500.87720.86960.86210.85470.8475
2期0.78310.76950.75610.74320.73050.7182
3期0.69310.67500.65750.64070.62440.6086
4期0.61330.59210.57180.55230.53370.5158
5期0.54280.51940.49720.47610.45610.4371
6期0.48030.45560.43230.41040.38980.3704
7期0.42510.39960.37590.35380.33320.3139
8期0.37620.35060.32690.30500.28480.2660
9期0.33290.30750.28430.26300.24340.2255
10期0.29460.26970.24720.22670.20800.1911
11期0.26070.23660.21490.19540.17780.1619
12期0.23070.20760.18690.16850.15200.1372
13期0.20420.18210.16250.14520.12990.1163
14期0.18070.15970.14130.12520.11100.0985
15期0.15990.14010.12290.10790.09490.0835
16期0.14150.12290.10690.09300.08110.0708
17期0.12520.10780.09290.08020.06930.0600
18期0.11080.09460.08080.06910.05920.0508
19期0.09810.08290.07030.05960.05060.0431
20期0.08680.07280.06110.05140.04330.0365
21期0.07680.06380.05310.04430.03700.0309
22期0.06800.05600.04620.03820.03160.0262
23期0.06010.04910.04020.03290.02700.0222
24期0.05320.04310.03490.02840.02310.0188
25期0.04710.03780.03040.02450.01970.0160
26期0.04170.03310.02640.02110.01690.0135
27期0.03690.02910.02300.01820.01440.0115
28期0.03260.02550.02000.01570.01230.0097
29期0.02890.02240.01740.01350.01050.0082
30期0.02560.01960.01510.01160.00900.0070
40期0.00750.00530.00370.00260.00190.0013
50期0.00220.00140.00090.00060.00040.0003
期次19%20%21%22%23%24%
1期0.84030.83330.82640.81970.81300.8065
2期0.70620.69440.68300.67190.66100.6504
3期0.59340.57870.56450.55070.53740.5245
4期0.49870.48230.46650.45140.43690.4230
5期0.41900.40190.38550.37000.35520.3411
6期0.35210.33490.31860.30330.28880.2751
7期0.29590.27910.26330.24860.23480.2218
8期0.24870.23260.21760.20380.19090.1789
9期0.20900.19380.17990.16700.15520.1443
10期0.17560.16150.14860.13690.12620.1164
11期0.14760.13460.12280.11220.10260.0938
12期0.12400.11220.10150.09200.08340.0757
13期0.10420.09350.08390.07540.06780.0610
14期0.08760.07790.06930.06180.05510.0492
15期0.07360.06490.05730.05070.04480.0397
16期0.06180.05410.04740.04150.03640.0320
17期0.05200.04510.03910.03400.02960.0258
18期0.04370.03760.03230.02790.02410.0208
19期0.03670.03130.02670.02290.01960.0168
20期0.03080.02610.02210.01870.01590.0135
21期0.02590.02170.01830.01540.01290.0109
22期0.02180.01810.01510.01260.01050.0088
23期0.01830.01510.01250.01030.00860.0071
24期0.01540.01260.01030.00850.00700.0057
25期0.01290.01050.00850.00690.00570.0046
26期0.01090.00870.00700.00570.00460.0037
27期0.00910.00730.00580.00470.00370.0030
28期0.00770.00610.00480.00380.00300.0024
29期0.00640.00510.00400.00310.00250.0020
30期0.00540.00420.00330.00260.00200.0016
40期0.00100.00070.00050.00040.00030.0002
50期0.00020.00010.0001000
期次25%26%27%28%29%30%
1期0.80000.79370.78740.78130.77520.7692
2期0.64000.62990.62000.61040.60090.5917
3期0.51200.49990.48820.47680.46580.4552
4期0.40960.39680.38440.37250.36110.3501
5期0.32770.31490.30270.29100.27990.2693
6期0.26210.24990.23830.22740.21700.2072
7期0.20970.19830.18770.17760.16820.1594
8期0.16780.15740.14780.13880.13040.1226
9期0.13420.12490.11640.10840.10110.0943
10期0.10740.09920.09160.08470.07840.0725
11期0.08590.07870.07210.06620.06070.0558
12期0.06870.06250.05680.05170.04710.0429
13期0.05500.04960.04470.04040.03650.0330
14期0.04400.03930.03520.03160.02830.0254
15期0.03520.03120.02770.02470.02190.0195
16期0.02810.02480.02180.01930.01700.0150
17期0.02250.01970.01720.01500.01320.0116
18期0.01800.01560.01350.01180.01020.0089
19期0.01440.01240.01070.00920.00790.0068
20期0.01150.00980.00840.00720.00610.0053
21期0.00920.00780.00660.00560.00480.0040
22期0.00740.00620.00520.00440.00370.0031
23期0.00590.00490.00410.00340.00290.0024
24期0.00470.00390.00320.00270.00220.0018
25期0.00380.00310.00250.00210.00170.0014
26期0.00300.00250.00200.00160.00130.0011
27期0.00240.00190.00160.00130.00100.0008
28期0.00190.00150.00120.00100.00080.0006
29期0.00150.00120.00100.00080.00060.0005
30期0.00120.00100.00080.00060.00050.0004
40期0.0001
看到一条消息，个人养老金制度来了，每人一年封顶缴纳12000元，可以按月也可以按年缴，闲来无事用年金终值公式（F=A*((1+i)^n-1)/i）计算了一下，第一种按年12000缴，缴费30年，假设年利率4%复利计算，30年后本利和为67万多；第二种按月缴纳1000元，缴360个月（30年），假设月息0.0033（年息4%）复利计算，30年后本利和为68万多。这里面有个最大的风险就是不可能年息一直有4%，甚至存在亏损的可能，大家觉得这个个人养老金划算吗？#个人养老金制度来了##官方：个人养老金每年缴纳上限为12000#