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“Time Value of Money”
$1 in hand today is worth more than $1 in the future
OR
Money today is worth more than the same money in the future because you could invest it and earn interest (opportunity cost)
Future Value
Value in the future of some amount of money with accumulated interest
Present Value
The value of some future amount of money today
For a given interest rate, the longer the time period
the higher the future value
For a given interest rate, the longer the time period,
the lower the present value
For a given time period, the higher the interest rate,
the higher the future value
For a given time period, the higher the interest rate,
the lower the present value