附表一

復利終系數表期數405060

1%1.01001.02011.03031.04061.05101.06151.07211.08291.09371.10461.11571.12681.13811.14951.16101.17261.18431.19611.20811.22021.23241.24471.25721.26971.28241.29531.30821.32131.33451.34781.48891.64461.8167

2%1.02001.04041.06121.08241.10411.12621.14871.17171.19511.21901.24341.26821.29361.31951.34591.37281.40021.42821.45681.48591.51571.54601.57691.60841.64061.67341.70691.74101.77588114208069162810

3%1.03001.06091.09271.12551.15931.19411.22991.26681.30481.34391.38421.42581.46851.51261.55801.60471.65281.70241.75351.80611.86031.9161973603282.09382.15662.22132.28792.35664273262038398916

4%1.04001.08161.12491.16991.21671.26531.31591.36861.42331.48021.53951.60101.66511.73171.80091.8730947902582.10682.19112.27882.36992.46472.56332.66582.77252.883499871187243480107.106710.520

5%1.05001.10251.15761.21551.27631.34011.40711.47751.55131.62891.71031.79591.8856979907892.18292.29202.40662.52702.65332.7860925307153.22513.38643.55573.7335920111614.32197.040011.46718.679

6%1.06001.12361.19101.26251.33821.41851.50361.59381.68951.7908898301222.13292.26092.39662.54042.6928854302563.20713.39963.6035819704894.29194.5494822311175.41845.743510.28618.42032.988

7%1.07001.14491.22501.31081.40261.50071.60581.71821.8385967210492.25222.40982.57852.7590952215883.37993.6165869714064.4304740507245.427480742139648811437.612314.97529.45757.946

8%1.08001.16641.25971.36051.46931.58691.71381.8509999015892.33162.51822.7196937217223.42593.700099603157661003385.4365871534128485396498816271317306321.72546.902101.26

9%1.09001.18811.29501.41161.53861.67711.8280992617192.36742.5804812706583.34173.64259703327671711417604410886586257991116231399224516717226831.40974.358176.03

10%1.10001.21001.33101.46411.61051.7716948714362.35792.5937853113843.45237975177259500545559911597275400214039543849783591811042186317.44945.259117.39304.48計算公式：復利終值系數=P—現值或初始值i—報酬率或利率n計息期數F—終值或本利和.附表一

復利終系數表

續表

*

**

**

***注：*〉99999計算公式：復利終值系數=P—現值或初始值i—報酬率或利率n—計息期數F—終值或本利和

.2.附表二

復利現系數表期數3540455055

1%0.99010.98030.97060.96100.95150.94200.93270.92350.91430.90530.89630.88740.87870.87000.86130.85280.84440.83600.82770.81950.81140.80340.79540.78760.77980.77200.76440.75680.74930.74190.70590.67170.63910.60800.5785

2%0.98040.96120.94230.92380.90570.88800.87060.85350.83680.82030.80430.78850.77300.75790.74300.72840.71420.70020.68640.67300.65980.64680.63420.62170.60950.59760.58590.57440.56310.55210.50000.45290.41020.37150.3365

3%0.97090.94260.91510.88850.86260.83750.81310.78940.76640.74410.72240.70140.68100.66110.64190.62320.60500.58740.57030.55370.53750.52190.50670.49190.47760.46370.45020.43710.42430.41200.35540.30660.26440.22810.1968

4%0.96150.92460.88900.85480.82190.79030.75990.73070.70260.67560.64960.62460.60060.57750.55530.53390.51340.49360.47460.45640.43880.42200.40570.39010.37510.36070.34680.33350.32070.30830.25340.20830.17120.14070.1157

5%0.95240.90700.86380.82270.78350.74620.71070.67680.64460.61390.58470.55680.53030.50510.48100.45810.43630.41550.39570.37690.35890.34180.32560.31010.29530.28120.26780.25510.24290.23140.18130.14200.11130.08720.0683

6%0.94340.89000.83960.79210.74730.70500.66510.62740.59190.55840.52680.49700.46880.44230.41730.39360.37140.35030.33050.31180.29420.27750.26180.24700.23300.21980.20740.19560.18460.17410.13010.09720.07270.05430.0406

7%0.93460.87340.81630.76290.71300.66630.62270.58200.54390.50830.47510.44400.41500.38780.36240.33870.31660.29590.27650.25840.24150.22570.21090.19710.18420.17220.16090.15040.14060.13140.09370.06680.04760.03390.0242

8%0.92590.85730.79380.73500.68060.63020.58350.54030.50020.46320.42890.39710.36770.34050.31520.29190.27030.25020.23170.21450.19870.18390.17030.15770.14600.13520.12520.11590.10730.09940.06760.04600.03130.02130.0145

9%0.91740.84170.77220.70840.64990.59630.54700.50190.46040.42240.38750.35550.32620.29920.27450.25190.23110.21200.19450.17840.16370.15020.13780.12640.11600.10640.09760.08950.08220.07540.04900.03180.02070.01340.0087

10%0.90910.82640.75130.68300.62090.56450.51320.46650.42410.38550.35050.31860.28970.26330.23940.21760.19780.17990.16350.14860.13510.12280.11170.10150.09230.08390.07630.06930.06300.05730.03560.02210.01370.00850.0053注：計算公式：復利現值系數=

F

=

F

P—現值或初始值i—報酬率或利率n計息期數F—終值或本利和.3.附表二

復利現系數表

續表期數3540455055

12%0.89290.79720.71180.63550.56740.50660.45230.40390.36060.32200.28750.25670.22920.20460.18270.16310.14560.13000.11610.10370.09260.08260.07380.06590.05880.05250.04690.04190.03740.03340.01890.01070.00610.00350.0020

14%0.87720.76950.67500.59210.51940.45560.39960.35060.30750.26970.23660.20760.18210.15970.14010.12290.10780.09460.08290.07280.06380.05600.04910.04310.03780.03310.02910.02550.02240.01960.01020.00530.00270.00140.0007

15%0.86960.75610.65750.57180.49720.43230.37590.32690.28430.24720.21490.18690.16250.14130.12290.10690.09290.08080.07030.06110.05310.04620.04020.03490.03040.02640.02300.02000.01740.01510.00750.00370.00190.00090.0005

16%0.86210.74320.64070.55230.47610.41040.35380.30500.26300.22670.19540.16850.14520.12520.10790.09300.08020.06910.05960.05140.04430.03820.03290.02840.02450.02110.01820.01570.01350.01160.00550.00260.00130.00060.0003

18%0.84750.71820.60860.51580.43710.37040.31390.26600.22550.19110.16190.13720.11630.09850.08350.07080.06000.05080.04310.03650.03090.02620.02220.01880.01600.01350.01150.00970.00820.00700.00300.00130.00060.00030.0001

20%0.83330.69440.57870.48230.40190.33490.27910.23260.19380.16150.13460.11220.09350.07790.06490.05410.04510.03760.03130.02610.02170.01810.01510.01260.01050.00870.00730.00610.00510.00420.00170.00070.00030.0001*

24%0.80650.65040.52450.42300.34110.27510.22180.17890.14430.11640.09380.07570.06100.04920.03970.03200.02580.02080.01680.01350.01090.00880.00710.00570.00460.00370.00300.00240.00200.00160.00050.00020.0001**

28%0.78130.61040.47680.37250.29100.22740.17760.13880.10840.08470.06620.05170.04040.03160.02470.01930.01500.01180.00920.00720.00560.00440.00340.00270.00210.00160.00130.00100.00080.00060.00020.0001***

32%0.75760.57390.43480.32940.24950.18900.14320.10850.08220.06230.04720.03570.02710.02050.01550.01180.00890.00680.00510.00390.00290.00220.00170.00130.00100.00070.00060.00040.00030.00020.0001****

36%0.73530.54070.39750.29230.21490.15800.11620.08540.06280.04620.03400.02500.01840.01350.00990.00730.00540.00390.00290.00210.00160.00120.00080.00060.00050.00030.00020.00020.00010.0001*****注：*<0.0001計算公式：復利現值系數=

F

=

F

P—現值或初始值i—報酬率或利率n計息期數F—終值或本利和.4.附表三

年金終系數表期數405060

1%00000100030106041010152021352857368546256768380994709725843061581101923947271697424352682112945078548.88664.46381.670

2%00000200060412162040308143435830754695016941268097429363901241284129778329984530.42203067135.34405179240.56860.40284.579114.05

3%0000030009091836309146846625892315946480819261808659915776223.41411787028.67730.53732.45334.42736.45938.55340.71042.93145.21947.57575.401112.80163.05

4%0000040012162465416363308983214258300648602662718.29202482523.69825.64527.67129.77831.96934.24836.61839.08341.64644.31247.08449.96852.96656.08595.026152.67237.99

5%0000050015253101525680191420549102757820791717.71319.59921.57923.65825.84028.13230.53933.06635.71938.50541.43144.50247.72751.11454.66958.40362.32366.439120.80209.35353.58

6%0000060018363746637197533938897511.49118197216.87018.88221.01523.27625.67328.21330.90633.76036.78639.99343.39246.99650.81654.86559.15663.70668.52873.64079.058154.76290.34533.13

7%000007002149439975071533654026097813.81615.78417.88920.14122.55125.12927.88830.84033.99937.37940.99644.86549.00653.43658.17763.24968.67774.48480.69887.34794.461199.64406.53813.52

8%000008002464506186663359922810.63712.48814.48716.64618.97721.49524.21527.15230.32433.75037.45041.44645.76250.42355.45760.89366.76573.10679.95487.35195.339103.97113.28259.06573.771253.2

9%000009002781573198477.52339.200411.02913.02115.19317.56020.14122.95326.01929.36133.00336.97441.30146.01951.16056.76562.87369.53276.79084.70193.324102.72112.97124.14136.31337.88815.081944.8

10%0000100031006410105171569.487211.43613.58015.93718.53121.38424.52327.97531.77335.95040.54545.59951.15957.27564.00371.40379.54388.49798.347109.18121.10134.21148.63164.49442.591163.93034.8注：計算公式：年金終值系數=

，=AiiA—每期等額支付（或收入）的額i報酬率或利率n計息期數F—年金終值或本利和.5.附表三

年金終系數表

續表期數405060

12%00001200374477936.35288.115210.08912.30014.77617.54920.65524.13328.02932.39337.28042.75348.88455.75063.44072.05281.69992.503104.60118.16133.33150.33169.37190.70214.58241.33767.092400.07471.6

14%00001400439692116.61018.535510.73113.23316.08519.33723.04527.27132.08937.58143.84250.98059.11868.39478.96991.025104.77120.44138.30158.66181.87208.33238.50272.89312.09356.791342.04994.518535

15%00001500472599346.74248.753711.06713.72716.78620.30424.34929.00234.35240.50547.58055.71865.07575.83688.212102.44118.81137.63159.28184.17212.79245.71283.57327.10377.17434.751779.17217.729220

16%000016005056066587718.977511.41414.24017.51921.32225.73330.85036.78643.67251.66060.92571.67384.14198.603115.38134.84157.42183.60213.98249.21290.09337.50392.50456.30530.312360.81043646058

18%0000180057245.21547.15429.442012.14215.32719.08623.52128.75534.93142.21950.81860.96572.93987.068103.74123.41146.63174.02206.34244.49289.49342.60405.27479.22566.48669.45790.954163.221813114190

20%0000200064005.36807.44169.929912.91616.49920.79925.95932.15039.58148.49759.19672.03587.442105.93128.12154.74186.69225.03271.03326.24392.48471.98567.38681.85819.22984.071181.97343.945497281733

24%0000240077765.68428.048410.98014.61519.12324.71331.64340.23850.89564.11080.496100.82126.01157.25195.99244.03303.60377.46469.06582.63723.46898.091114.61383.11716.12129.02640.922729195373*

28%0000280091846.01568.699912.13616.53422.16329.36938.59350.39965.51084.853109.61141.30181.87233.79300.25385.32494.21633.59812.001040.41332.71706.82185.72798.73583.34587.75873.269377819103*

32%000032004.06246.36249.398313.40618.69625.67834.89547.06263.12284.320112.30149.24198.00262.36347.31459.45607.47802.861060.81401.21850.62443.83226.84260.45624.87425.79802.912941207874**

36%000036004.20966.725110.14614.79921.12629.73241.43557.35278.998108.44148.48202.93276.98377.69514.66700.94954.281298.81767.42404.73271.34450.06053.08233.111198152302071428172609890**注：*>999999.99計算公式：年金終值系數=

，=AiiA—每期等額支付（或收入）的額i報酬率或利率n計息期數F—年金終值或本利和.6.附表四

年金現系數表期數

1%0.99019704941090208534795572826517566047133676

2%0.98049416883980777135601447203255162298267868

3%0.97099135828671715797417223030197786153022526

4%0.96158861775162994518242100217327435311098.7605

5%0.95248594723254603295075778644632107872173064

6%0.94348334673046512124917358242098801736017.8869

7%0.93468080624338721002766538939713515202367.4987

8%0.92597833577131219927622920647466246971011390

9%0.91747591531323978897485903305.5348995241776.8052

10%0.90917355486916997908355386843349759014466.495112

11.255110.5753

9.9540

9.3851

8.8633

8.3838

7.9427

7.5361

7.1607

6.813713

12.133711.348410.6350

9.9856

9.3936

8.8527

8.3577

7.9038

7.4869

7.103414

13.003712.106211.296110.5631

9.8986

9.2950

8.7455

8.2442

7.7862

7.366715

13.865112.849311.937911.118410.3797

9.7122

9.1079

8.5595

8.0607

7.6061

14.717913.577712.561111.652310.837810.105915.562314.291913.166112.165711.274110.4773

9.44669.7632

85141216

8.31268.5436

82370216

16.398314.992013.753512.659311.689610.827610.059117.226015.678514.323813.133912.085311.158110.335618.045616.351414.877513.590312.462211.469910.5940

9.37199.60369.8181

8.755695011285

8.20148.36498.5136

18.857017.011215.415014.029212.821211.764110.835510.016819.660417.658015.936914.451113.163012.041611.061210.200720.455818.292216.443614.856813.488612.303411.272210.371121.243418.913916.935515.247013.798612.550411.469310.528822.023219.523517.413115.622114.093912.783411.653610.674822.795220.121017.876815.982814.375213.003211.825810.8100

9.29229.44249.58029.70669.82269.9290

8.64878.77158.8832984707709.16093540455055

23.559620.706918.327016.329614.643013.210511.986710.935210.026624.316421.281318.764116.663114.898113.406212.137111.051110.116125.065821.844419.188516.983715.141113.590712.277711.158410.198325.807722.396519.600417.292015.372513.764812.409011.257810.273729.408624.998621.487218.664616.374214.498212.947711.654610.566832.834727.355523.114819.792817.159115.046313.331711.924610.757436.094529.490224.518720.720017.774115.455813.605512.108410.881239.196131.423625.729821.482218.255915.761913.800712.233510.961742.147233.174826.774422.108618.633515.990513.939912.318611.0140

9.23729.30669.36969.42699.64429.77919.86289.91489.9471計算公式：年金現值系數=

1i

，P=A

1iA—每期等額支付（或收入）的額i—報酬率或利率n—計息期數P—年金現值或本利和.7.附表四

年金現系數表

續表期數12%14%15%16%18%20%24%28%32%10.87720.86210.781321.64671.60521.391632.32162.24591.868442.91372.79822.241053.43313.27432.532063.88873.68472.759474.28834.03862.93708