Time-Value-of-Money Notation---Let's be Consistent!
讨论了美国货币时间价值符号缺乏一致性的问题，提出标准化建议，以帮助会计专业新员工更好地掌握相关计算。
Abstract This article discusses the standardization of time-value-of-money (TVM) notation in the U.S. In a profession that strives for a degree of consistency, the lack of consistency in TVM notation is anomalous. No real purpose is served in the current inconsistency. This commentary poses a case for standardization similar to that which has already occurred in other professional areas. TVM notation is not consistent among authors within the accounting discipline. No appropriate purpose is served when symbols have to be redefined and relearned. Not surprisingly, one of the few deficiencies in basic accounting topics among new employees is in computations relating to the time value of money, according to certified public accountant firm representatives recently surveyed. Standardization of time-value-of-money notation is presented as an important first step in the treatment of the deficiency. A brief discussion of current TVM pedagogy is followed by a case for standardization. Recommendations based on an interdisciplinary approach are then made.