年金終值

年金終值

年金終值就是在已知等額收付款金額Present、利率（這裡我們默認為年利率）interest和計息期數n時，考慮貨幣的時間價值，計算出的這些收付款到到期時的等價票面金額。

而年金按其每次收付發生的時點（即收付當日日是在①有限期的首期期末、②有限期的首期期初、③有限期的若干期后的期末、④無限期）的不同，可分為：普通年金（后付年金）、先付年金、遞延年金、永續年金等幾種，故年金終值亦可分為：普通年金終值、先付年金終值、遞延年金終值。（註：永續年金只有現值，不存在終值。）

目錄
1概念與分類 概念 分類
2背景 3分類與計算 普通年金終值
先付年金終值 遞延年金終值 永續年金終值
4係數表

概念與分類

概念

年金（Annuity）是指一定期間內每期等額收付的款項。因此，可以說年金是複利的產物，是複利的一種特殊形式（等額收付）。

分類

普通年金（Ordinary Annuity）是指每期 期末收付款項的年金，例如採用直線法計提的單項固定資產的折舊（折舊總額會隨著固定資產數量的變化而變化，不是年金，但就單項固定資產而言，其使用期內按直線法計提的折舊額是一定的）、一定期間的租金（租金不變期間）、每年員工的社會保險金（按月計算，每年7月1日到次年6月30日不變）、一定期間的貸款利息（即銀行存貸款利率不變且存貸金額不變期間，如貸款金額在銀行貸款利率不變期間有變化可以視為多筆年金）等。
先付年金（Annuity Due）是指每期 期初收付款項的年金，例如先付錢後用餐的餐廳，每一道菜（包括米飯、面、餃子和餛飩等）分別出來之後都是先付年金。
遞延年金（Deferred Annuity）是指在預備計算時尚未發生收付，但 未來一定會發生若干期等額收付的年金，一般是在金融理財和社保回饋方面會產生遞延年金。遞延年金在做投資或其他資本預算時具有相當可觀的作用。
永續年金（Perpetual Annuity）即 無限期連續收付款的年金，最典型的就是諾貝爾獎金。

背景

從資本主義初期開始，“高利貸”現象頻出，貸出資金者在短時期內“利滾利”生錢，由此也就產生了“複利”的概念。在這樣的社會大背景下，複利產生了；而為了簡化等額複利的計算，年金也就應運而生。

分類與計算

普通年金終值

普通年金終值：指一定時期內，每期期末等額收入或支出的本利和，也就是將每一期的金額，按複利換算到最後一期期末的終值，然後加總，就是該年金終值。例如：每年存款10000元，年利率為10%，經過5年，逐年的終值為年金終值，計算為：
記作F=A（F/A，i，n）。推導如下：
如果年金的期數n很多，用上述方法計算終值顯然相當繁瑣。由於每年支付額相等，折算終值的係數又是有規律的，所以，可找出簡便的計算方法，其思路為：將其視為以為公比的等比數列，採用等比數列求和公式，將其簡化為以下公式：
設每年的支付金額為A，利率為i，期數為n，則按複利計算的年金終值F為：
式中 為普通年金終值係數后付年金終值係數，利率為i，經過n期的年金終值記作(F/A，i，n)，可查普通年金終值係數表。

先付年金終值

先付年金終值：是其最後一期期末時的本利和，相當於各期期初等額收付款項的複利終值之和。
n期先付年金與n期普通年金的收付款次數相同，但由於付款時間不同，n期先付年金終值比n期普通年金的終值多計算一期利息。因此在n期普通年金終值的基礎上乘以（1+i）就得出n期先付年金的終值了，公式為：
記作
則如果上例為每年初計息的話，經過5年，逐年的終值為年金終值，計算為：

遞延年金終值

遞延年金終值，它的計算完全可以利用普通年金終值公式來計算（因為遞延期內沒有年金）

永續年金終值

永續年金因為是無限期收付的，所以永續年金沒有終值。

係數表

本詞條提供1%~50%利率1~50期的年金終值係數（精確到萬分位）供查詢。但因利率越高、期數越長，會導致數據過長，所以本表特意每5個百分點分出一張表格，合計10張表格，以免係數出現表內換行的情形。
表一（1%~5%利率）
年 金 終 值 系 數 表
利率 —— 期數1%2%3%4%5%
11.00001.00001.00001.00001.0000
22.01002.02002.03002.04002.0500
33.03013.06043.09093.12163.1525
44.06044.12164.18364.24654.3101
55.10105.20405.30915.41635.5256
66.15206.30816.46846.63306.8019
77.21357.43437.66257.89838.1420
88.28568.58308.89239.21429.5491
99.36859.754610.159110.582811.0266
1010.462210.949711.463912.006112.5779
1111.566812.168712.807813.486414.2068
1212.682513.412114.192015.025815.9171
1313.809314.680315.617816.626817.7130
1414.947415.973917.086318.291919.5986
1516.096917.293418.598920.023621.5786
1617.257918.639320.156921.824523.6575
1718.430420.012121.761623.697525.8404
1819.614721.412323.414425.645428.1324
1920.810922.840625.116927.671230.5390
2022.019024.297426.870429.778133.0660
2123.239225.783328.676531.969235.7193
2224.471627.299030.536834.248038.5052
2325.716328.845032.452936.617941.4305
2426.973530.421934.426539.082644.5020
2528.243232.030336.459341.645947.7271
2629.525633.670938.553044.311751.1135
2730.820935.344340.709647.084254.6691
2832.129137.051242.930949.967658.4026
2933.450438.793345.328952.966362.3227
3034.784940.568147.575456.084966.4388
3136.132742.379450.002759.328370.7608
3237.494144.227052.502862.701575.2988
3338.869046.111655.077866.209580.0638
3440.257748.033857.730269.857985.0670
3541.660349.994560.462173.652290.3203
3643.076951.994463.275977.598395.8363
3744.507654.034366.174281.7022101.6281
3845.952756.114969.159485.9703107.7095
3947.412358.237272.234290.4091114.0950
4048.886460.402075.401395.0255120.7998
4150.375262.610078.663399.8265127.8398
4251.879064.862282.0232104.8196135.2318
4353.397867.159585.4839110.0124142.9933
4454.931869.502789.0484115.4129151.1430
4554.481171.892792.7199121.0294159.7002
4658.045974.330696.5015126.8706168.6852
4759.626376.8172100.3965132.9454178.1194
4861.222679.3535104.4084139.2632188.0254
4962.834881.9406108.5406145.8337198.4267
5064.463284.5794112.7969152.6671209.3480
表二（6%~10%利率）
年金終值係數表（續表一）
利率 —— 期數6%7%8%9%10%
11.00001.00001.00001.00001.0000
22.06002.07002.08002.09002.1000
33.18363.21493.24643.27813.3100
44.37464.43994.50614.57314.6410
55.63715.75075.86665.98476.1051
66.97537.15337.33597.52337.7156
78.39388.65408.92289.20049.4872
89.897510.259810.636611.028511.4359
911.491311.978012.487613.021013.5795
1013.180813.816414.486615.192915.9374
1114.971615.783616.645517.560318.5312
1216.869917.888418.977120.140721.3843
1318.882120.140621.495322.953424.5227
1421.015122.550524.214926.019227.9750
1523.276025.129027.152129.360931.7725
1625.672527.888130.324333.003435.9497
1728.212930.840233.750236.973740.5447
1830.905733.999037.450241.301345.5992
1933.760037.379041.446346.018551.1591
2036.785640.995545.762051.160157.2750
2139.992744.865250.422956.764564.0025
2243.392349.005755.456862.873371.4027
2346.995853.436160.893369.531979.5430
2450.815658.176766.674876.789888.4873
2554.864563.249073.105984.700998.3471
2659.156468.676579.954493.3240109.1818
2763.705874.483887.3508102.7231121.0999
2868.528180.697795.3388112.9682134.2099
2973.639887.3465103.9659123.1354148.6309
3079.058294.4608113.2832136.3075164.4940
3184.8017102.0730123.3459149.5752181.9434
3290.8898110.2182134.2135164.0370201.1378
3397.3432118.9334145.9506179.8003222.2515
34104.1838128.2588158.6267196.9823245.4767
35111.4348138.2369172.3168215.7108271.0244
36119.1209148.9135187.1021236.1247299.1268
37127.2681160.3374203.0703258.3759330.0395
38135.9042172.5610220.3159282.6298364.0434
39145.0585185.6403238.9412309.0665401.4478
40154.7620199.6351259.0565337.8824442.5926
41165.0477214.6096280.7810369.2919487.8518
42175.9505230.6322304.2435403.5281537.6370
43187.5076247.7765329.5830440.8457592.4007
44199.7580266.1209356.9496481.5218652.6408
45212.7435285.7493386.5056525.8587718.9048
46226.5081306.7518418.4261574.1860791.7953
47241.0986329.2244452.9002626.8628871.9749
48256.5645353.2701490.1322684.2804960.1723
49272.9584378.9990530.3427746.86561,057.1896
50290.3359406.5289573.7702815.08361,163.9085
表三（11%~15%利率）
年金終值係數表（續表二）
利率 —— 期數11%12%13%14%15%
11.00001.00001.00001.00001.0000
22.11002.12002.13002.14002.1500
33.34213.37443.40693.43963.4725
44.70974.77934.84984.92114.9934
56.27786.35286.48036.61016.7424
67.91298.11528.32278.53558.7537
79.783310.089010.404710.730511.0668
811.859412.299712.757313.232813.7268
914.164014.775715.415716.085316.7858
1016.722017.548718.419719.337320.3037
1119.561420.654621.814323.044524.3493
1222.713224.133125.650227.270729.0017
1326.211628.029129.984732.088734.3519
1430.094932.392634.882737.581140.5047
1534.405437.279740.417543.842447.5804
1639.189942.753346.671750.980455.7175
1744.500848.883753.739159.117665.0751
1850.395955.749761.725168.394175.8364
1956.939563.439770.749478.969288.2118
2064.202872.052480.946891.0249102.4436
2172.265181.698792.4699104.7684118.8101
2281.214392.5026105.4910120.4360137.6316
2391.1479104.6029120.2048138.2970159.2764
24102.1742118.1552136.8315158.6586184.1678
25114.4133133.3339155.6196181.8708212.7930
26127.9988150.3339176.8501208.3327245.7120
27143.0786169.3740200.8406238.4993283.5688
28159.8173190.6989227.9499272.8892327.1041
29178.3972214.5828258.5834312.0937377.1697
30199.0209241.3327293.1992356.7868434.7451
31221.9132271.2926332.3151407.7370500.9569
32247.3236304.8477376.5161465.8202577.1005
33275.5292342.4294426.4632532.0350664.6655
34306.8374384.5210482.9034607.5199765.3654
35341.5896431.6635546.6808693.5727881.1702
36380.1644484.4631618.7493791.67291,014.3457
37422.9825543.5987700.1867903.50711,167.4975
38470.5106609.8305792.21101,030.98811,343.6222
39523.2667684.0102896.19841,176.33781,546.1655
40581.8261767.09141,013.70421,342.02511,779.0903
41646.8269860.14241,146.48581,530.90862,046.9539
42718.9779964.35951,296.52891,746.23582,354.9969
43799.06551,081.08261,466.07771,991.70882,709.2465
44887.96271,211.81251,657.66782,271.54813,116.6334
45986.63861,358.23001,874.16462,590.56483,585.1285
461,096.16881,522.21762,118.80602,954.24394,123.8977
471,217.74741,705.88382,395.25083,368.83804,743.4824
481,352.69961,911.58982,707.63343,841.47535,456.0047
491,502.49652,141.98063,060.62584,380.28196,275.4055
501,668.77122400.01823,459.50714,994.52137,217.7163
表四（16%~20%利率）
年金終值係數表（續表三）
利率 —— 期數16%17%18%19%20%
11.00001.00001.00001.00001.0000
22.16002.17002.18002.19002.2000
33.50563.53893.57243.60613.6400
45.06655.14055.21545.29135.3680
56.87717.01447.15427.29667.4416
68.97749.20689.44209.68309.9299
711.413911.772012.141512.522712.9159
814.240114.773315.327015.902016.4991
917.518518.284719.085919.923420.7989
1021.321522.393123.521324.708925.9587
1125.732927.199928.755130.403532.1504
1230.850232.823934.931137.180239.5805
1336.786239.404042.218745.244548.4966
1443.672047.102750.818054.840959.1959
1551.659556.110160.965366.260772.0351
1660.925066.648872.939079.850287.4421
1771.673078.979287.068096.0218105.9306
1884.140793.4056103.7403115.2659128.1167
1998.6032110.2846123.4135138.1664154.7400
20115.3797130.0329146.6280165.4180186.6880
21134.8405153.1385174.0210197.8474225.0256
22157.4150180.1721206.3448236.4385271.0307
23183.6014211.8013244.4868282.3618326.2369
24213.9776248.8076289.4945337.0105392.4842
25249.2140292.1049342.6035402.0425471.9811
26290.0883342.7627405.2721479.4306567.3773
27337.5024402.0323479.2211571.5224681.8528
28392.5028471.3778566.4809681.1116819.2233
29456.3032552.5121669.4475811.5228984.0680
30530.3117647.4391790.9480966.71221,181.8816
31616.1616758.5038934.31861,151.38751,415.2579
32715.7475888.44941,103.49601,371.15111,704.1095
33831.26711,040.48581,303.12531,632.66982,045.9314
34965.26981,218.36841,538.68781,943.87712,456.1176
351,120.71301,426.49101,816.65162,314.21372,948.3411
361,301.02701,669.99452,144.64892,754.91433,539.0094
371,510.19141,954.89362,531.68573,279.34814,247.8113
381,752.82202,288.22552,988.38913,903.42425,098.3735
392,034.27352,678.22383,527.29924,646.07486,119.0482
402,360.75723,134.52184,163.21305,529.82907,343.8578
412,739.47843,668.39064,913.59146,581.49658,813.6294
423,178,79494,293.01695,799.03787,832.980810,577.3553
433,688.40215,023.82986,843.86469,322.247212,693.8264
444,279.54655,878.88098,076.760311,094.474115,233.5916
454,965.27396,879.29079,531.577113,203.424218,281.3099
465,760.71778,049.770111,248.261015,713.074821,938.5719
476,683.43269,419.231013,273.947918,699.559126,327.2863
487,753.781811,021.500215,664.258622,253.475331,593.7436
498,995.386912,896.155318,484.825126,482.635637,913.4923
5010,435.648815,089.501721,813.093731,515.336345,497.1908
表五（21%~25%利率）
年金終值係數表（續表四）
利率 —— 期數21%22%23%24%25%
11.00001.00001.00001.00001.0000
22.21002.22002.23002.24002.2500
33.67413.70843.74293.77763.8125
45.44575.52425.56045.68425.7656
57.58927.73967.89268.04848.2070
610.183010.442310.707910.980111.2588
713.321413.739614.170814.615315.0735
817.118917.762318.430019.122919.8419
921.713922.670023.669024.712525.8023
1027.273828.657430.112831.643433.2529
1134.001335.962038.038840.237942.5661
1242.141644.873747.787750.895054.2077
1351.991355.745959.778864.109768.7596
1463.909569.010074.528080.496186.9495
1578.330585.192292.6694100.8151109.6868
1695.7799104.9345114.9834126.0108138.1085
17116.8937129.0201142.4295157.2534173.6357
18142.4413158.4045176.1883195.9942218.0446
19173.3540194.2535217.7116244.0328273.5558
20210.7584237.9893268.7853303.6006342.9447
21256.0176291.3469331.6059377.4648429.6809
22310.7813356.4432408.8753469.0563538.1011
23377.0454435.8607503.9166582.6298673.6264
24457.2249532.7501620.8174723.4610843.0329
25554.2422650.9551764.6054898.09161,054.7912
26671.6330795.1653941.46471,114.63361,319.4890
27813.6759971.10161,159.00161,383.14271,650.3612
28985.54791,185.74401,426.57191,716.10072,063.9515
291,193.51291,447.60771,755.68352,128.96482,580.9394
301,445.15071,767.08132,160.49072,640.91643,227.1743
311,749.63232,156.83922,658.40363,275.73634,034.9678
322,118.05512,632.34393,270.83644,062.91305,044.7098
332,563.84673,212.45954,024.12875,039.01226,306.8872
343,103.25453,920.20064,950.67836,249.37517,884.6091
353,755.93794,783.64476,090.33447,750.22519,856.7613
364,545.68485,837.04667,492.11139,611.279112,321.9516
375,501.27877,122.19689,216.296911,918.986115,403.4396
386,657.54728,690.080111,337.045114,780.542819,255.2994
398,056.632110,602.897813,945.565518,328.873124,070.1243
409,749.524812,936.535317,154.045622,728.802630,088.6554
4111,797.925115,783.573021,100.476128,184.715237,611.8192
4214,276.489319,256.959125,954.585634,950.046947,015.7740
4317,275.552123,494.490131,925.140343,339.058158,770.7175
4420,904.418028,664.277939,268.922553,741.432173,464.3969
4525,295.345834,971.419148,301.774766,640.375891,831.4962
4630,608.368442,666.131259,412.182982,635.0660114,790.3702
4737,037.125752,053.680173,077.9850102,468.4818143,488.9627
4844,815.922263,506.489789,886.9215127,061.9174179,362.2034
4954,228.265877,478.9175110,561.9135157,557.7776224,203.7543
5065,617.201694,525.2793135,992.1536195,372.6442280,255.6929
表六（26%~30%利率）
年金終值係數表（續表五）
利率 —— 期數26%27%28%29%30%
11.00001.00001.00001.00001.0000
22.26002.27002.28002.29002.3000
33.84763.88293.91843.95413.9900
45.84805.93136.01566.10086.1870
58.36848.53278.69998.87009.0431
611.544211.836612.135912.442312.7560
715.545816.032416.533917.050617.5828
820.587621.361222.163422.995323.8577
926.940428.128729.369230.663932.0150
1034.944936.723538.592640.556442.6195
1145.030647.638850.398553.317856.4053
1257.738661.501365.510069.780074.3270
1373.750679.106684.852991.016197.6250
1493.9258101.4654109.6117118.4108127.9125
15119.3465129.8611141.3029153.7500167.2863
16151.3766165.9236181.8677199.3374218.4722
17191.7345211.7230233.7907258.1453285.0139
18242.5855269.8882300.2521334.0074371.5180
19306.6577343.7580385.3227431.8696483.9734
20387.3887437.5726494.2131558.1118630.1655
21489.1098556.7173633.5927720.9642820.2151
22617.2783708.0309811.9987931.04381,067.2796
23778.7707900.19931,040.35831,202.04651,388.4635
24982.25111,144.25311,332.65861,551.64001,806.0026
251,238.63631,454.20141,706.80312,002.61562,348.8033
261,561.68181,847.83582,185.70792,584.37413,054.4443
271,968.71912,347.75152,798.70613,334.84263,971.7776
282,481.58602,982.64443,583.34384,302.94705,164.3109
293,127.79843,788.95834,587.68015,551.80166,714.6042
303,942.02604,812.97715,873.23067,162.82418,279.9855
314,967.95276,113.48097,518.73519,241.043111,349.9811
326,260.62047,765.12079,624.981011,921.945614,755.9755
337,889.38179,862.703312,320.975615,380.309819,183.7681
349,941.621012,526.633215,771.848819,841.600024,939.8985
3512,527.442415,909.824220,188.966525,596.663632,422.8681
3615,785.577520,206.476725,842.877133,020.696042,150.7285
3719,890.827625,663.225433,079.882642,597.697854,796.9471
3825,063.442832,593,296342,343.249854,952.030271,237.0312
3931,580.937941,394.486254,200.359770,889.119092,609.1045
4039,792.981752,571.997669,377.460491,447.9635120,392.8827
4150,140.156966,767.436988,804.1494117,968.8729156,511.7475
4263,177.597884,795.6449113,670.3112152,180.8460203,466.2718
4379,604.7732107,691.4690145,498.9983196,314.2913264,507.1533
44100,303.0142136,769.1656186,239.7178253,246.4358343,860.2993
45126,382.7979173,697.8403238,387.8388326,688.9022447,019.3890
46159,243.3254220,597.2572305,137.4337421,429.6838581,126.2058
47200,647.5900280,159.5166390,576.9151543,645.2922755,465.0675
48252,816.9634355,803.5861499,939.4514701,303.4269982,105.5877
49318,550.3739451,871.5544639,923.4978904,682.42071,276,738.2640
50401,374.4711573,877.8741819,103.07711,167,041.32271,659,760.7433
表七（31%~35%利率）
年金終值係數表（續表六）
利率 —— 期數31%32%33%34%35%
11.00001.00001.00001.00001.0000
22.31002.32002.33002.34002.3500
34.02614.06244.09894.13564.1725
46.27426.36246.45156.54176.6329
59.21929.39839.58059.76599.9544
613.077113.405813.742114.086314.4384
718.131118.695619.277019.875620.4919
824.751725.678226.638427.633328.6640
933.424734.895336.429138.028739.6964
1044.786447.061849.450751.958454.5902
1159.670163.121566.769570.624374.6967
1279.167984.320489.803495.6365101.8406
13104.7099112.3030120.4385129.1529138.4848
14138.1700149.2399161.1833174.0649187.9544
15161.2024197.9967215.3737234.2470254.7385
16239.4235262.3557287.4471314.8910344.8970
17314.6448347.3095383.3046422.9539466.6109
18413.1847459.4485510.7951567.7583630.9247
19542.2719607.7207680.3575761.7961852.7483
20711.3762802.8631905.87551,021.80681,152.2103
21932.90281,060.77931,205.81441,370.22101,556.4838
221,223.10271,401.22871,604.73321,837.09622,102.2532
231,603.26451,850.62192,135.29512,462.70892,839.0418
242,101.27652,443.82092,840.94253,301.03003,833.7064
252,753.67223,226.84363,779.45364,424.38015,176.5037
263,608.31064,260.43365,027.67325,929.66946,989.2800
274,727.88685,624.77236,687.80547,946.75709,436.5280
286,194.53187,425.69948,895.781210,649.654312,740.3128
298,115.83669,802.923311,832.389014,271.536817,200.4222
3010,632.746012,940.858715,738.077419,124.859323,221.5700
3113,929.897217,082.933520,932.642925,628.311531,350.1195
3218,249.165322,550.472227,841.415034,342.937442,323.6613
3323,907.406629,707.623337,030.082046,020.536257,137.9428
3431,319.702739,294.262849,251.009161,668.518577,137.2228
3541,029.810551,869.426965,504.842082,636.8147104,136.2507
3653,750.051768,468.643587,122.4399110,734.3317140,584.9385
3770,413.567790,379.6094115,873.8451148,385.0045189,790.6670
3892,242.7737119,302.0844154,113.2139198,836.9061256,218.4004
39120,839.0336157,479.7515204,971.5745266,442.4541345,895.8406
40158,300.1340207,874.2719272,613.1941357,033.8885466,960.3848
41207,374.1756274,395.0390362,576.5482478,426.4106630,397.5195
42271,661.1700362,202.4514482,227.8091641,092.3902851,037.6513
43355,877.1327478,108.2359641,363.9861859,064.80291,148,901.8293
44466,200.0438631,103.8714853,015.10151,151,147.83591,551,018.4695
45610,723.0574833,058.11021,134,511.08501,542,539.10012,093,875.9338
46800,048.20521,099,637.70551,508,900.74312,067,003.39422,826,733.5107
471,048,064.14881,451,522.77122,006,838.98832,769,785.54823,816,091.2394
481,372,965.03491,916,011.05802,669,096.85453,711,513.63465,151,724.1732
491,798,585.19572,529,135.59663,549,899.81654,973,429.27036,954,828.6337
502,356,147.60643,338,459.98754,721,367.75596,664,396.22239,389,019.6555
表八（36%~40%利率）
年金終值係數表（續表七）
利率 —— 期數36%37%38%39%40%
11.00001.00001.00001.00001.0000
22.36002.37002.38002.39002.4000
34.20964.24694.28444.32214.3600
46.72516.81836.91257.00777.1040
510.146110.341010.539210.740710.9456
614.798715.167215.544115.929616.3238
721.126221.779022.450923.142123.8534
829.731630.837331.982233.167634.3947
941.435043.247145.135447.103049.1526
1057.351660.248563.286966.473169.1366
1178.998283.540488.335993.397798.7391
12108.4375115.4503122.9036130.8227139.2348
13148.7498159.1670170.6070182.8436195.9287
14202.9260219.0588236.4376255.1526275.3002
15276.9793301.1106327.2839355.6621386.4202
16377.6919413.5215452.6518495.3704541.9883
17514.6610567.5245625.6595689.5648759.7837
18700.9389778.5085864.4101959.49511,064.6971
19954.27691,067.55671,193.88591,334.69821,491.5760
201,298.81661,463.55271,648.56251,856.23052,089.2064
211,767.39062,006.06722,276.01622,581.16042,925.8889
222,404.65122,749.31203,141.90253,588.81294,097.2445
233,271.32563,767.55754,336.82544,989.44995,737.1423
244,450.00295,162.55375,985.81916,936.33548,032.9993
256,053.00397,073.69868,261.43049,642.506211,247.1990
268,233.08539,691.967111,401.773913,756.822716,575.8721
2711,197.996013,278.994915,735.448019,123.009923,207.2736
2815,230.274518,193.223021,715.918226,582.010132,491.2357
2920,714.173424,925.716029,968.967136,950.020345,488.7826
3028,172.275834,149.230441,358.174651,361.554563,685.3483
3138,315.295146,785.445657,075.281069,562.982384,702.5132
3252,109.801364,097.060578,764.887896,693.5454118,584.5185
3370,870.329887,813.9728108,696.5451134,405.0282166,019.3260
3496,384.6485120,306.1428150,002.2322186,823.9891232,428.0563
35131,084.1219164,820.4156207,004.0805259,686.3449325,400.2789
36178,275.4058225,804.9694285,666.6311360,965.0194455,561.3904
37242,455.5519309,353.8081394 220.9509501,742.3770637,786.9466
38329,740.5506423,815.7171544,025.9122697,422.9040892,902.7252
39448,448.1488580,628.5324750 756.7589969,418.83661,250,064.8153
40609,890.4824795,462.08941,036,045.32721,347,493.18291,750,091.7414
41829,452.05601,089,784.06241,429,743.55161,873,016.52432,450,129.4381
421,128,055.79621,493,005.16561,973,047.10122,603,493.96873,430,182.2133
431,534,156.88282,045,418.07682,722,805.99963,618,857.61654,802,256.0986
442,086,454.36062,802,223.76533,757,473.27955,030,213.08706,723,159.5381
452,837,578.93043,839,047.55845,185,314.12576,991,997.19099,412,424.3532
463,859,108.34535,259,496.15517,155,734.49359,718,877.095313,177,395.0946
475,248,388.34967,205,510.73249,874,914.601013,509,240.162518,448,354.1324
487,137,809.15559,871,550.703413,627,383.149418,777,844.825825,827,696.7854
499,707,421.451513,524,025.463718,805,789.746226,101,205.308036,158,776.4996
5013,202,094.174018,527,915.885325,951,990.849836,280,676.378150,622,288.0994
表九（41%~45%利率）
年金終值係數表（續表八）
利率 —— 期數41%42%43%44%45%
11.00001.00001.00001.00001.0000
22.41002.42002.43002.44002.4500
34.39814.43644.47494.51364.5525
47.20137.29977.39917.49967.6011
511.153911.365611.580711.799412.0216
616.726917.139117.560417.991118.4314
724.585025.337526.111426.907227.7255
835.664836.979338.339339.746441.2019
951.287453.510655.825258.234860.7428
1073.315376.985080.830184.858289.0771
11104.3745110.3187116.5870123.1958130.1618
12148.1681157.6525167.7195178.4019189.7346
13209.9170224.8666240.8388257.8988276.1151
14296.9830320.3106345.3995372.3742401.3670
15419.7460455.8410494.9213537.2189582.9821
16592.8419648.2942708.7375774.5952846.3240
17836.9070921.57781,014.49471,116.41711 228.1699
181,181.03891,309.64041,451.72741,608.64061,781.8463
191,666.26491,860.68942,076.97012,317.44252,584.6771
202,350.43342,643.17892,971.06733,338.11723,748.7818
213,315.11123,754.31414,249.62624,807.88885,436.7336
224,675.30685,332.12606,077.96556,924.35987,884.2638
236,593.18267,572.61898,692.49069,972.078111,433.1824
249,297.387510,754.118912,431.261614,360.792516,579.1145
2513,110.316415,271.848817,777.704120,680.541224,040.7161
2618,486.546121,687.025325,423.116829,780.979434,860.0383
2726,067.030030,796.575936,356.057142,885.610350,548.0556
2836,755.512243,732.137851,990.161661,756.278973,295.6806
2951,826.272362,100.635774,346.931188,930.0416106,279.7368
3073,076.043888,183.9027106,317.1115128,060.2599154,106.6184
31103,038.2218125,222.1419152,034.4694184,407.7742223,455.5967
32145,284.8929177,816.4415217,410.2912265,548.1949324,011.6152
33204,852.6989252,500.3469310,897.7165382,390.4007469,817.8421
34288,843.3055358,551.4925444,584.7345550,643.1770681,236.8710
35407,270.0607509,144.1195635,757.1704792,927.1748987,794.4630
36574,251.7856722,985.6496909,133.75361,141,816.13181,432,302.9713
37809,696.01771,026,640.62251,300,062.26771,644,216.22982,076,840.3084
381,141,672.38501,457,830.68391,859,090.04282,367,672.37093,011,419.4472
391,609,759.06282,070,120.57112,658,499.76133,409,449.21404,366,559.1985
402,269,761.27862,939,572.21103,801,655.65864,909,607.86826,331,511.8378
413,200,364.40284,174,193.53965,436,368.59187,069,836.33029,180,693.1648
424,512,514.80805,927,355.82637,774,008.086310,180,565.315513,312,006.0890
436,362,646.87938,416,846.273311,116,832.563414,660,015.054319,302,409.8290
448,971,333.099711,951,922.708115,897,071.565621,110,422.678227,988,495.2521
4512,649,580.670616,971,731.245522,732,813.338830,399,009.656640,583,319.1155
4617,835,909.745624,099,859.368632,507,924.074543,774,574.905658,845,813.7175
4725,148,633.741334,221,801.303446,486,332.426663,035,388.864185,326,430.8904
4835,459,574.575248,594,958.850866,475,456.370090,770,960.9643123,723,325.7910
4949,998,001.151169,004,842.568195,059,903.6091130,710,184.7885179,398,823.3970
5070,497,182.623097,986,877.4468135,935,663.1610188,222,667.0955260,128,294.9257
表十（46%~50%利率）
年金終值係數表（續表九）
利率 —— 期數46%47%48%49%50%
11.00001.00001.00001.00001.0000
22.46002.47002.48002.49002.5000
34.59164.63094.67044.71014.7500
47.70377.80747.91228.01808.1250
512.247512.476912.710012.946913.1875
618.881319.341119.810920.290920.7813
728.566729.431430.320131.233432.1719
842.707344.264145.873747.537849.2578
963.352766.068268.893171.831374.8867
1093.495098.1203102.9618108.0286113.3301
11137.5027145.2368153.3835161.9626170.9951
12201.7539214.4981228.0075242.3243257.4927
13295.5607316.3122338.4511362.0631387.2390
14432.5186465.9790501.9077540.4741581.8585
15632.4771685.9891743.8233806.3064873.7878
16924.41661,009.40401,101.85851,202.39651,311.6817
171 350.64831,484.82391,631.75061,792.57081,968.5225
181,972.94652,183.69122,415.99102,671.93052,953.7838
192,881.50193,211.02613,576.66663,982.17654,431.6756
204,207.99274,721.20835,294.46665,934.44306,648.5135
216,144.66946,941.17627,836.81068,843.32019,973.7702
228,972.217310,204.529011,599.479613,177.546914,961.6553
2313,100.437215 001.657717,168.229919,635.544922,443.4829
2419,127.638322,053.436825,409.980229,257.961933,666.2244
2527,927.351932,419.552037,607.770743,595.363250,500.3366
2640,774.933847,657.741455,660.500664,958.091275,751.5049
2759,532.403470,057.880082,378.540996,788.5559113,628.2573
2886,918.3090102,986.0836121,921.2405144,215.9482170,443.3860
29126,901.7311151,390.5428180,444.4359214,882.7628255,666.0790
30185,277.5273222,545.0980267,058.7652320,176.3167383,500.1185
31270,506.1900327,142.2940395,247.9724477,063.7118575,251.1777
32394,940.0373480,900.1722584,967.9992710,825.9306862,877.7665
33576,613.4545706,924.2531865,753.63881,059,131.63661,294,317.6498
34841,856.64361,039,179.65201,281,316.38541,578,107.13851,941,477.4747
351,229,111.69961,527,595.08841,896,349.25042,351,380.63642,912,217.2121
361,794,504.08152,245,565.78012,806,597.89063,503,558.14834,368,326.8181
372,619,976.95893,300,982.69674,153,765.87815,220,302.64096,552,491.2272
383,825,167.36014,852,445.56416,147,574.49967,778,251.93499,828,737.8408
395,584,745.34577,133,095.97929,098,411.259411,589,596.383114,743,107.7613
408,153,729.204710,485,652.089513,465,649.663917,268,499.610822,114,662.6419
4111,904,445.638915,413,909.571619,929,162.502625,730,065.420033,171,994.9628
4217,380,491.632822,658,448.070229,495,161.503938,337,798.475849,757,993.4442
4325,375,518.783833,307,919.663143,652,840.025757,123,320.729074,636,991.1663
4437,048,258.424448,962,642.904864,606,204.238185,113,748.8862111,955,487.7495
4554,090,458.299671,975,086.070295,617,183.2724126,819,486.8405167,933,232.6243
4678,972,070.1174105,803,377.5231141,513,432.2431188,961,036.3923251,899,849.9364
47115,299,223.3714155,530,965.9590209,439,880.7198281,551,945.2245377,849,775.9046
48168,336,867.1223228,630,520.9598309,971,024.4653419,512,399.3845566,774,664.8569
49245,771,826.9985336,086,866.8109458,757,117.2087625,073,476.0830850,161,998.2854
50358,826,868.4178494,047,695.2120678,960,534.4689931,359,480.36361,275,242,998.4281

基本信息

中文名
年金終值
外文名
Final Value、Amount of the Annuity
定義
一定期間內每期等額收付的款項
先付年金
每期期初收付款項的年金
普通年金
每期期末收付款項的年金
永續年金
無限期連續收付款的年金
遞延年金
未來會發生若干期等額收付的年金