First, analyze the topic. "Deposit special funds in the bank for this purpose" means to find the present value p, "compound interest once every six months" means that a * * * needs to bear six times of interest, while "there is a special expenditure of 40,000 yuan at the end of three consecutive years from now" means that the amount paid every six months is annuity A (six times of interest), and 40,000 yuan is the final value F. It is known that F can find A, that is, 4. In the second step, it is known that A finds the present value P, that is, P=4×(A/F, 6%, 2)×(P/A, 6%, 6) = 95,480 yuan.
The problem of time value of such funds can only be overcome by doing more questions, constantly summing up and understanding, and sorting out ideas.