2025 年注册会计师《财务成本管理》考试试题及答案本试题卷使用旳现值及终值系数表如下: （1)复利现值系数表期数5%6%7%８%9%10%1 １％1 ２%10.９ 52４0.９４３４０.９３46０.９ 25９0.9174０．90９ 10.９ 00９0.892 ９２０.90 ７0０.８9000.8 ７34０．8 ５730.8417 0．82640.８ 1 １60.７ 9723０.8 ６ 3８0.83 ９ 60．816３0.７ 93８0.７ 722 0.75130.7312０.711８40.8 ２ 27 ０.7921 0．76290.７３500.70840.68 ３00.６ 587 0.63 ５ 550.7 ８ 350.７ 47３0.7130０．６8060.6 ４９90．62 ０９0.5 ９350.56 ７ 46０.746２０.70500.６６630.6302 0.596 ３0.5 ６45０.5346 0.506 ６70.71 ０ 70．6 ６510.62 ２70.５ 8350.5 ４700．51 ３20.4817 ０.452380.67 ６ 80．６ 27４0.5 ８２０0.5403 0.５ 0190.４６650.433 ９ 0.40 ３ 990.6 ４ 46 0.5919０.５4390.50 ０20．460４０.42410．3 ９０９０.３６ 0６10０.６ 1３９0.５ 5840.50 ８30.4 ６320.42240.3 ８ 5５0.35220.3220 ﻫ（2（一般年金现值系数表期数5%6%7%8%９%10％11%1 ２%1０.９5240.94 ３４0.93 ４ 60．9 ２590.９ 174 0.90910．９0090.8 ９ 2921．８5941.83341.8080 1.７ 8331.７ 5 ９11.7355 1.712 ５ 1．6901３2.723 ２2.６７302.6243２.57 ７12.53132.４８692.443 ７ ２.40184３.54 ６03.４ 65１3．３8723.3121３.2 ３９７3.1 ６ 99 3.39593.６ 04８5４.3 ２５94.21244.1002３.99 ２７3.８ 89７３.7908 3.69 ５ 93.６０4865.07 ５ 7 4．9173 4.７ 665 4．６ 24．4 ８ 4.３ 553 ４.23054.1114２ 95975.7 ８ 6４5.58 ４ 2５.3 ８935.２０645．0 ３304.８ 6844．７ 12２4．５６３ 886.４ 632 ６.20985．9 ７１ 35.746 ６5．534８5.3 ３ 495.１ 46１4.9 ６ 7697．1 ０786.8017 6.５ 152６.2 ４ 6９５．995２5.７ 590 5.5370５．3 ２8210７.７2177.３ 6 ０１7.023 ６６.71 ０16.４ 177 6．1446 5.88 ９ 2 5.６ 502ﻫ（3)复利终值系数表期数5％6%7％8%9％１ 0％11%１ 2％１1．05001．06 ０01.０ 700 1.0 ８ 001．０ 9００1．１０001.1 １０0１.120021.1 ０２51.1 ２３６1.1 ４４９１.１６641．1881 1.2100１.2 ３211.２５4431.1 ５ 76１.19 １01.22501.25971.２９501.33 １０1.3676 1.４ 04941.2 １...
