在企业财务管理活动过程中 ,往往要考虑货币的时间价值因素。实际运用时 ,我们通常根据所谓的“期末习惯法” ,假定一个计息期间内不同时点发生的现金流量均在期末发生 ,以此来计算现值或终值并进行财务决策 ,因此大多数时候我们使用计息期为自然数的情况。然而 ,实际的现金流 In the process of corporate financial management, it is often necessary to consider the time value of money. In practice, we usually calculate the present value or the final value and make financial decisions based on the so-called “end-of-period customary law”, assuming that cash flows occur at different periods in a single interest-bearing period at the end of the period. Therefore, most When we use the interest period for the natural number of cases. However, the actual cash flow