《WHBC_App_B_Final》-公开·课件设计.ppt

《WHBC_App_B_Final》-公开·课件设计.ppt

  1. 1、本文档共43页,可阅读全部内容。
  2. 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
  3. 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  4. 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
Learning Objective The Concept The Concept Learning Objective Relationships between Present Values and Future Amounts Learning Objective Applications of the Time Value of Money Concept Learning Objective Future Amounts Future Amounts Computing the Required Investment The Future Amount of an Annuity An annuity is a series of equal periodic payments. The Future Amount of an Annuity The Future Amount of an Annuity The Future Amount of an Annuity Interest Periods of Less than One Year Learning Objective Present Value Present Values What is the Appropriate Discount Rate? The Present Value of an Annuity The Present Value of an Annuity Discount Periods of Less than One Year Learning Objective Valuation of Financial Instruments Valuation of Financial Instruments Interest-Bearing Receivable and Payables “Non-Interest-Bearing” Notes “Non-Interest-Bearing” Notes “Non-Interest-Bearing” Notes Market Prices of Bonds Market Prices of Bonds Market Prices of Bonds Capital Leases Capital Leases Capital Leases Capital Leases Capital Leases Obligations for Postretirement Benefits Disclosure of Up-to-Date Present Value Information Deferred Income Taxes End of Appendix B Part I What would you pay today for the opportunity to receive $680 in 4 years, assuming an 8% interest rate? Part II By multiplying the future amount of $680 by the table factor of .735 for 4 years at 8%, you will see that the present value is $500. Part I Assume you need cash flows of $500 at the end of each of the next 4 years. If your investment earns interest at the rate of 8% per year, what amount do you need to invest today to achieve your cash flow needs? Part II If you invest $1,656 today at 8% for 4 years, you will be able to achieve your cash flow needs of $500 per year. In many situations, an investor receives a series of payments rather than a single payment. Let’s look at how to use the table for a present value of $1 to be received periodically. The discount rate may be viewed as the investor’s req

文档评论(0)

沙卡娜 + 关注
实名认证
内容提供者

该用户很懒,什么也没介绍

1亿VIP精品文档

相关文档