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简单总结下会计利率、预定利率、投资收益率的关系，为了后面将要学习的评估利率做准备：
1、预定利率又称定价利率，用来计算应收客户多少保费
2、会计利率一般高于定价利率，用来计算应计提多少准备金，主要影响负债端；预定利率之所以低于会计利率，主要有两个原因，第一个原因是保险公司出于自身盈利考量，可以收更多的保费；第二个原因是出于后续赔付的需要，为了保证在各种情况下都有足够多的现金进行赔付。
3、投资收益率，投资收益率越高越好，但是市场在时刻变化，不能保证投资收益率一定能高于会计利率或是定价利率。且从临界点的角度看，投资收益率只要和预定利率比较就好，无需和会计利率进行比较。投资收益率的影响在资产端，不在负债端。
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