2009年注会新制度财务成本管理考试试题及答案解析(共19页).doc

精选优质文档-倾情为你奉上2009年注会新制度财务成本管理考试试题及答案解析本试卷使用的现值系数表如下：（1）复利现值系数表 n5%6%7%8%9%10%11%12%10.95240.94340.93460.92590.91740.90910.90090.892920.90700.89000.87340.85730.84170.82640.81160.797230.86380.83960.81630.79380.77220.75130.73120.711840.82270.79210.76290.73500.70840.68300.65870.635550.78350.74730.71300.68060.64990.62090.59350.5674（2）普通年金现值系数表 n5%6%7%8%9%10%1