在企业经营中,应用贷款筹集投资资金的趋向愈来愈普遍。计算逐年贷款还本付息额是投资前作可行性分析的一项重要内容。在以往,还本付息额中的贷款本金通常系按贷款年限平均分年归还,利息则按逐年递减的欠款额按率计付。按照这一方式,每年还本付息额是不均衡的,开始年份还本付息 In business operations, the application of loans to raise investment funds tends to become more common. Calculating the year-by-year loan repayment amount is an important part of the feasibility analysis before investment. In the past, the loan principal in the debt-servicing amount was usually returned on an average loan-year basis in the year in which the interest was paid on a yearly basis. In this way, the annual debt service amount is not balanced.