The method for determining the deferred period is as follows:

1. Method:

Clear which end of the deferred annuity the first payment occurs (assuming W ends) ;According to the value of (W-1), the value of S within the delay period can be determined. When determining the end of the period at which the deferred annuity is first paid, remember that the end of the previous period is the beginning of the next period.

If starting from the mth period, there are equal cash receipts and payments at the end of each period, the deferment period is m-1; if starting from the mth year, there are equal cash receipts and payments at the beginning of each period, which is equivalent to starting from the mth year. Starting from period m-1, there will be equal cash receipts and payments at the end of each period, and the deferment period is m-2.

2. Determination method of deferred period s:

When determining "the first annuity of the deferred annuity occurs at the end of which year", you should remember "the previous The end of one year is the beginning of the next year.”

The deferral period of a deferred annuity refers to the period before the ordinary annuity part of the deferred annuity. For example, if there is cash flow from the end of the third year, ***5 times, then the There is cash flow from three to seven years, which is the ordinary annuity part, and the first and second years before that are the deferred period.

3. Tax deferral period:

Generally refers to tax deferral, which refers to a policy in which taxpayers pay taxes after receiving certain income. Generally, you can enjoy preferential tax policies, or enjoy a certain period of deferral of tax payment according to tax laws, and strive for corporate tax benefits or time benefits. ?

There are two forms of tax deferral:

One form is that the government directly stipulates that tax payment is allowed to be deferred for certain taxes, which can be called direct tax deferral; as opposed to An interest-free loan; ?

Another form is that the government allows enterprises to implement accelerated depreciation of fixed assets. This form of deferred taxation can be called indirect deferred taxation.

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Notes on learning financial management:

1. Establish a solid foundation:

Make sure you understand basic financial concepts and Have a clear understanding of principles, including financial statements, accounting methods, cost concepts, etc.

2. Choose appropriate learning resources:

Choose textbooks, courses, online resources, etc. that suit your learning style. Materials can be obtained from textbooks, online courses, financial websites, etc.

3. Develop a study plan:

Develop a detailed study plan, including daily and weekly study time and goals. Allocate time appropriately for understanding concepts, solving problems, and practicing.

4. Combination of theory and practice:

Financial management is not only theory, but also involves practical application. Attempt to solve real cases, simulated scenarios or case studies to apply theoretical knowledge to practical situations.

5. Focus on mathematics and analytical skills:

Financial management involves a large amount of data and numerical analysis. Improving your math skills and data processing abilities will help you better understand and analyze financial data.