現值與終值的判斷 - 會計

Mary Houser has a $1,200 overdue debt for medical books and supplies at Ken's
Bookstore.She has only $400 in her checking account and doesn't want her
parents to know about this debt.Ken's tells her that she may settle the
account in one of two ways since she can't pay it all now:

(i)Pay $400now and $1,000 when she completes her residency,two years from
today.
(ii)Pay $1,600 one year after completion of residency,three years from today.

Assuming that the cost of money is the only factor in Mary's decision and
that the cost of money to her is 8%,which alternative should she choose?


ANS:(i)$400+$1,000*P2,8%=$1,257
(ii)$1,600*P3,8%=$1,270
∴應該選擇(i)



我想問的是......為什麼是用終值來計算而不是現值@ @?
我想我的問題應該是英文吧>"<

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