| 论广义的递延年金 |
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| 引用本文： | 司武飞.论广义的递延年金[J].合肥联合大学学报,2005,15(4):19-22. |
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| 作者姓名： | 司武飞 |
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| 作者单位： | 合肥学院经济系,合肥230022 |
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| 摘 要： | 通过对递延年金涵义的分析，提出递延年金分广义的递延年金和狭义的递延年金，发现现行国内相关教材中年金分类与递延年金定义二者间的相互矛盾。在此基础上，认为递延年金现值计算容易出错的根源在于忽略了广义递延年金现值计算方法的介绍。给出了矛盾解决的办法，举例介绍了广义的递延年金现值计算公式。
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| 关 键 词： | 广义递延年金 狭义递延年金 现值 |
| 文章编号： | 1673-162X（2005）04-0019-04 |
| 收稿时间： | 2005-07-01 |
| 修稿时间： | 2005-10-08 |
On the Broad Sense of the Postponing Annuity |
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| Authors: | SI Wu-fei |
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| Abstract: | There are two forms on the postponing annuity, one is the broad sense of postponing annuity, the other is the narrow sense of postponing annuity. The narrow sense of postponing annuity is the postponing of the ordinary annuity. The broad sense of postponing annuity includes the postponing of the ordinary annuity and the postponing of annuity due. Meanwhile, this paper finds out the contradiction between the classification of annuity and the implicaton of the postponing annuity. In the end, it gives the formula of the calculation of the broad sense of the postponing annuity . |
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| Keywords: | the broad sense of postponing annuity the narrow sense of postponing annuity the present value |
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