NO.PZ2015120604000013
问题如下：
An annuity of $2,000 per year will be received for twenty years. The first payment is to be received at the end of thirteenth years. Assume the discount rate is 7% over next years, calculate the today's present value of the annuity
选项：
A.
$8,792.
B.
$9,408.
C.
$10,066.
解释：
B is correct.
- Calculate the PV of annuity at the end of the twentieth years : N = 20; I/Y = 7; PMT = -2,000; FV = 0; CPT PV = 21,188.03. ;
- Calculate the PV today: N = 12; PMT = 0; FV = -21,188.03; I/Y = 7; CPT PV = 9,407.74.
1.请老师讲解一下题干，年金常识；
2.年金的计算，何时使用gbn模式；
3.支取的第13年末和整个年金的获取的20年，是什么关系？
