单选题 Rent is $700 monthly and is due on the first day of every month. If the stated annual interest is 6 percent, the present value of a full year"s rent payment is closest to:
【正确答案】 A
【答案解析】[解析] 先付年金是指在每期期初支付的年金。设先付年金终值为FV b ，先付年金的支付形式如图所示。图中的横线代表时间的延续，用数字标出各期的顺序号；竖线的位置表示支付的时刻，竖线下端数字表示支付的金额。