rule of 78
rule of 78 78规则 分期偿付贷款利息计算方法，金融机构计算月份贷款利息所使用的公式。借款人在年度中每月偿付相等金额的情况下，金融机构使用月份数额总额法。由于从1月到12月的12个数字相加的总额为78，故称为78规则。依该规则，将其全年利息收入的12/78，分配至1月份，11/78分配至2月份，余类推。若要计算一项12个月期的贷款在6个月后所余利息额，则以6+5+4+3+2+1所得总数21除以78，用此比例乘以年利息总额即可。
RULE OF 78
rule of 78
rule of 78. A method for computing the amount of interest that a borrower saves by paying off a loan early, when the interest payments are higher at the beginning of the loan period. • For example, to determine how much interest is saved by prepaying a 12-month loan after 6 months, divide the sum