EPISODE · May 12, 2026 · 21 MIN
EP006 |【FAR】今天的錢更值錢-現值因子
from The CPA Journey｜會計之旅 · host CPA Journey Studio
本集介紹貨幣時間價值的核心概念。 強調今日資金的價值高於未來，主要原因在於其具備投資獲利潛力及對抗通貨膨脹的能力。 節目範例解釋如何利用現值因子【PV Factor】 將未來的現金流折算為現值Present Value，以便在不同時點的金額之間進行客觀的財務比較。 節目也區分了單筆現值【PV of 1】與年金現值【PV of Ordinary Annuity】的應用差異，並深入探討會計考試中常見的兩類年金型態。 針對普通年金Ordinary Annuity （期末支付）與期初年金 Annuity Due（期初支付），說明了兩者在付款時間點與折現結果上的不同。 最後，透過購買設備及獎金領取的實務練習，了解在不同利息條件下，如何計算並選出最具經濟效益的財務決策。 -- Hosting provided by SoundOn
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EP006 |【FAR】今天的錢更值錢-現值因子
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