备考USCPA，理解知识点最重要。USCPA考试中需要记忆的量很大，因此考生们要多花时间去理解记忆，不要偏重某一块的知识点，才能够在考试中获得高分。高顿网校USCPA小编这次为大家介绍FAR科目中的货币时间价值，帮助考生们理解。
　　货币时间价值（Time value of money）
　　Present value is the amount that must be invested now at a specific interest rate so that $1 can be paid or received in the future.
　　Future value is the current worth of a series of identical periodic payments to be made in the future.
　　PV of Annuity is the current worth of a series of identical periodic payments to be make in the future.
　　FV of Annuity is the sum，to be received at some point in the future，of identical periodic investments make from the present until that future point.
　　Ordinary Annuity 普通年金/后付年金，资金的收付发生在期末（12/31/X1）
　　Annuity Due 先付年金，资金的收付发生在期初（1/1/X1年）
　　利用Ordinary Annuity表，计算与Annuity Due系数的转换口诀
　　普通年金表中查，先付年金算出来。
　　现值年限减去一，普通现值表中查。
　　查到数值加上一，先付年金现值出。
　　终值年限加上一，普通终值表中查。
　　查到数值减去一，先付年金终值出。