已知（P/A,8%,5)=3.9927,(P/A,8%,6)=4.6229,(P/A,8%,7)= 5.2064,则6年期、折现率为8%的预付年金现值系...

作者: tihaiku 人气: - 评论: 0

问题已知（P/A,8%,5)=3.9927,(P/A,8%,6)=4.6229,(P/A,8%,7)= 5.2064,则6年期、折现率为8%的预付年金现值系数是（)。

选项 A.2.9927 B.4.2064 C.4.9927 D.6.2064

答案 C

解析预付年金现值系数=普通年金现值系数×(1+折现率）,即6年期、折现率为8%的预付年金现值系数=(P/A,8%,6)×(1+8%)=4.6229× (1+8%)=4.9927。

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