年金包括普通年金、提前年金、遞延年金和永久年金。
普通年金又稱後繳年金，是指每期期末領取並支付的年金。普通年金的現值是指為了在每期期末獲得等額的資金，現在需要投入的金額。
提前年金是每期期初支付的年金。
遞延年金是指首次支付發生在第二期或第二期之後的年金。
無限期固定支付的年金稱為永久年金。現實中，存本取息可以看作是永續年金的壹個例子。
年金現值是指在壹定時期內同壹時間間隔內，每期期末相等的收入或支付金額折算成的第壹個期初的現值之和【編輯本段】。年金現值是年金終值的反算。
計算公式:
P=[1-(1+i)的-n次方]/i，其中P是年金的現值系數。設普通年金1元為利率為I，N的年金現值，記為(P/A，I，N)。
扣除過程:.................①
將公式①乘以(1+i)，然後:
………………………②
②-①，然後:
(1 + i)P？6?1 P = A？6?1 A(1 + i)
P(1 + i？6?1 1) = A[1？6?1 (1 + i)]
∴【編輯此段】計算年金現值的例子普通年金的現值是指壹定時期內每期期末的收支的復利現值之和。普通年金的計算可以用圖1來表示。[1]
例1:要得到普通年金折現6%的現值，分3期，每期1元，可按圖2計算:
第壹期期末收到的1元的現值為0.943元，第二期期末收到的1元的現值為0.890元，第三期期末收到的1元的現值為0.840元。年金的現值是現值之和2.673元。
例2[1]:如果租賃某臺設備，每年年末需要支付租金1200元，年復利10%。五年後應付租金總額的現值是多少？
(元)
4452元是五年10%利率下1200元租房年金的現值。
實際上，年金的現值和年金是互逆運算。如果知道年金的現值，也可以得到年金。計算公式為:
其中是年金現值系數的倒數，也叫資本回收系數，因為這個系數是用來計算資本回收量的，資本回收是指在給定的時間內，初始投資或債務的等額回收或償還。資本回收的計算實際上是從年金的現值中找到年金的形式。
例如，某企業借款65438+萬元，年利率為12%，投資某項目，項目壽命為10年。每年至少要收回多少現金？
(元)
17700元是壹筆10年年金，現值為10萬元，利率為12%，也是12%用於借款和投資10年項目時，每年至少要收回的現金金額。【編輯此段】年金現值系數表n 1% 2% 3% 4% 5% 6% 8% 10% 12% 15% 16% 18% 20% 22 . 9430 . 9250 . 9090 . 8920 . 87770 . 8690 . 5699 . 2020 . 877315453.4653.3123.1693.0372.9132.8542.7982.6902.5882.4932.4042.3612.1661.9961.8491.7191.60454.8534.7134.5794.4514.3294.2123.9923.7903.6043.4333.3523.2743.1272.9902.8632.7452.6892.4352.2192.0351.8751.7366 5.7955.6015.4175.2425.0754.9174.6224.3554.1113.8883.7843.6843.4973.3253.1663.0202.9512.6422.3852.65438+ 0671.9831.82476.7286.4716.2306.0025.7865.5825.2064.8684.5634.2884.1604.0383.8113.6043.4153.2423.1665438 +02.8022.5072.2622.0571.88287.6517.3257.0196.7326.4636.2095.7465.3344.9674.6384.4874.3434.0773.8373.6193.4213.3282.9242.5 982.3302.1081.92198.5668.1627.7867.4357.1076.8016.2465.7595.3284.9464.7714.6064.3034.0303.7863.5653.4633.0654 38+092.6652.3782.1431.947109.4718.9828.5308.1107.7217.3606.7106.1445.6505.2165.0184.8 334.4944.1923.9233.6813.5703.0912.7152.4132.1681.9651110.3679.7869.2528.7608.3067.8867.6543 8+0386.4955.9375.4525.2335.0284.6564.3274.0353.7753.6563.1472.7512.4382.1841.9761211.25510.5759.9549.38 58.8638.3837.5366.8136.1945.6605.4205.1974.7934.4394.1273.8513.7253.1902.7792.4552.1961.984136543 8+02.13311.34810.6349.9859.3938.8527.9037.1036.4235.8425.5835.3424.9094.5324.2023.9123.7803.2232.7992.4682.20465438 +0.9891413.00312.10611.29610.5639.8989.2948.2447.3666.6286.0025.7245.4675.0084.6104.2643.9613.824 3.2482.8142.4772.2091.9931513.86512.84911.93711.11810.3799.7128.5597.6066 .8106.1425.8475.5755.0914.6754.3154.0013.8593.2682.8252.4832.2131.9951614.71713.57765 438+02.56111.65210.83710.1058.8517.8236.9736.2655.9545.6685.1624.7294.3564.0333.8873.2832.8332.4882.265 438+061.9961715.56214.29113.16612.16511.27410.4779.1218.0217.1196.3726.0475.7485.2224.7744.3904.0593.9093.2942.8392.4912.2181.9971816.39814.99213.75312.65911.68910.8279.3718.2017.2496.4676.1275.8175.2734.8124.4184.0793.9273.3032.8442.4942.2196 5438+0.9981917.22615.67814.32313.13312.08511.1589.6038.3647.3656.5506.1985.8775.36543 8+064.8434.4414.0963.9423.3102.8472.4952.2201.9992018.04516.35114.87713.59012.46211.4 699.8188.5137.4696.6236.2595.9285.3524.8694.4604.1103.9533.3152.8502.4972.2201.9992118.85617.0654 38+0115.41514.02912.82111.76410.0168.6487.5626.6866.3125.9735.3834.8914.4754.65 438+0213.9633.3192.8512.4972.2211.9992219.66017.65815.93614.45113.16312.0 4110.2008.7717.6446.7426.3586.0115.4094.9094.4884.1293.9703.3222.8532.4982.2211.9992320.45518.292 16.44314.85613.48812.30310.3718.8837.7186.7926.3986.0445.4324.9244.4984.1373.9763.3252.8542.4982.226543 8+01.9992421.24318.91316.93515.24613.79812.55010.5288.9847.7846.8356.4336.0725.4504.9374.5074.654 38+0423.9813.3272.8552.4992.2211.9992522.02319.52317.41315.62214.09312.78310.6749.0777.8436 .8726.4646.0975.4664.9474.5134.1473.9843.3282.8552.4992.2221.9992622.79520.12117.87615.98214.3751 3.00310.8099.1607.8956.9066.4906.1185.4804.9564.5194.1513.9873.3292.8552.4992.2221.9992723.55920.706654 38+08.32716.32914.64313.21010.9359.2377.9426.9356.5136.1365.4914.9634.5244.1543.9903.3302.8562.49 92.2221.9992824.31621.28118.76416.66314.89813.40611.0519.3067.9846.9606.5336.15 25.5014.9694.5284.1563.9923.3312.8562.4992.2221.9992925.06521.84419.18816.98315.14165 438+03.59011.1589.3698.0216.9836.5506.1655.5094.9744.5314.1583.9933.3312.8562.4992.2221.9993025.8 0722.39619.60017.29215.37213.76411.2579.4268.0557.0026.5656.1775.5164.9784.5334.1603.9953.3322.85 62.4992.2221.9994032.83427.35523.11419.79217.15915.04611.9249.7798.2437.1056.6416.233 5.5484.9964.5434.1653.9993.3332.8572.4992.2221.9995039.19631.42325.72921.48218.25515.76112.2339.9 148.3047.1326.6606.2465.5544.9994.5454.1663.9993.3332.8572.4992.2221.999