Funds time value refers to the difference in value of a certain amount of money at different points in time. Under normal circumstances, it is equivalent to the social average profit rate without risk and without inflation, and is the result of the operation of the law of profit equalization. Funds time value is an important concept and decision-making basis for enterprise financial management. Funds time value calculation includes single-interest present value and future value calculation, compound interest present value and future value calculation, and annuity present value and future value calculation.
