Correct

Answer analysis:

[ analysis ]

Every time a sinking fund withdraws an equal amount of deposit, it is similar to an annuity deposit, and it can also get interest calculated according to compound interest, so the debt that should be paid off (or the funds that should be accumulated) is the final value of the annuity, and the sinking fund that is withdrawn every year is the annuity. Therefore, the calculation of the sinking fund is also the inverse operation of the final value of the annuity.