《注冊會計(jì)師考試《財(cái)務(wù)成本管理》試題及參考答案-chinaa.doc》由會員分享，可在線閱讀，更多相關(guān)《注冊會計(jì)師考試《財(cái)務(wù)成本管理》試題及參考答案-chinaa.doc（17頁珍藏版）》請?jiān)谘b配圖網(wǎng)上搜索。

本試題卷使用的現(xiàn)值及終值系數(shù)表如下： （1）復(fù)利現(xiàn)值系數(shù)表 期數(shù) 5% 6% 7% 8% 9% 10% 11% 12% 1 0.9524 0.9434 0.9346 0.9259 0.9174 0.9091 0.9009 0.8929 2 0.9070 0.8900 0.8734 0.8573 0.8417 0.8264 0.8116 0.7972 3 0.8638 0.8396 0.8163 0.7938 0.7722 0.7513 0.7312 0.7118 4 0.8227 0.7921 0.7629 0.7350 0.7084 0.6830 0.6587 0.6355 5 0.7835 0.7473 0.7130 0.6806 0.6499 0.6209 0.5935 0.5674 6 0.7462 0.7050 0.6663 0.6302 0.5963 0.5645 0.5346 0.5066 7 0.7107 0.6651 0.6227 0.5835 0.5470 0.5132 0.4817 0.4523 8 0.6768 0.6274 0.5820 0.5403 0.5019 0.4665 0.4339 0.4039 9 0.6446 0.5919 0.5439 0.5002 0.4604 0.4241 0.3909 0.3606 10 0.6139 0.5584 0.5083 0.4632 0.4224 0.3855 0.3522 0.3220 （2）普通年金現(xiàn)值系數(shù)表 期數(shù) 5% 6% 7% 8% 9% 10% 11% 12% 1 0.9524 0.9434 0.9346 0.9259 0.9174 0.9091 0.9009 0.8929 2 1.8594 1.8334 1.8080 1.7833 1.7591 1.7355 1.7125 1.6901 3 2.7232 2.6730 2.6243 2.5771 2.5313 2.4869 2.4437 2.4018 4 3.5460 3.4651 3.3872 3.3121 3.2397 3.1699 3.3959 3.6048 5 4.3259 4.2124 4.1002 3.9927 3.8897 3.7908 3.6959 3.6048 6 5.0757 4.9173 4.7665 4.6229 4.4859 4.3553 4.2305 4.1114 7 5.7864 5.5842 5.3893 5.2064 5.0330 4.8684 4.7122 4.5638 8 6.4632 6.2098 5.9713 5.7466 5.5348 5.3349 5.1461 4.9676 9 7.1078 6.8017 6.5152 6.2469 5.9952 5.7590 5.5370 5.3282 10 7.7217 7.3601 7.0236 6.7101 6.4177 6.1446 5.8892 5.6502 （3）復(fù)利終值系數(shù)表 期數(shù) 5% 6% 7% 8% 9% 10% 11% 12% 1 1.0500 1.0600 1.0700 1.0800 1.0900 1.1000 1.1100 1.1200 2 1.1025 1.1236 1.1449 1.1664 1.1881 1.2100 1.2321 1.2544 3 1.1576 1.1910 1.2250 1.2597 1.2950 1.3310 1.3676 1.4049 4 1.2155 1.2625 1.3108 1.3605 1.4116 1.4641 1.5181 1.5735 5 1.2763 1.3382 1.4026 1.4693 1.5386 1.6105 1.6851 1.7623 6 1.3401 1.4185 1.5007 1.5809 1.6771 1.7716 1.8704 1.9738 7 1.4071 1.5036 1.6058 1.7738 1.8280 1.9487 2.0762 2.2107 8 1.4775 1.5938 1.7182 1.8509 1.9926 2.1436 2.3045 2.4760 9 1.5513 1.6895 1.8385 1.9990 2.1719 2.3579 2.5580 2.7731 10 1.6289 1.7908 1.9672 2.1589 2.2674 2.5937 2.8394 3.1058