年金现值系数，就是按利率每期收付一元钱折成的价值。
在资金回收量的计算中，企业年金现值的逆操作，资本回收系数是年金现值系数的倒数。
In the calculation of the amount of capital recovery that the inverse operation of annuity present value, capital recovery factor is the reciprocal of annuity present value coefficient.
现值系数取自现值表（分别为年金和总金额）。
The present value factors are taken from the present value tables (annuity and lump-sum, respectively).
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