No.PZ2015120604000013 (选择题)来源: 品职出题 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 这题的计算我认为系统给的计算是错的： 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. ; 以上是系统给的计算：求pV应属于先付年金，计算结果为pv＝22671.19，系统给的答案是21188.03是按后付年金求出的
