在分析过程中资金的时间价值与等值尤为重要，这里面涉及到单利和复利的计算、现值、年值和终值之间的关系。
In the analysis process , it is important to stress the time value and equivalent value of capital ; this involves the calculation of single rate and compound rate , and the relationship among current value , year-end value and final value .
复利现值