您好，计算如下 　32-5×(P/F,Kb,5)=7.53×(P/A,Kb,5),7.53×(P/A,Kb,5)+5×(P/F,Kb,5)=32, 　　当kb =9%时,7.53×(P/A,9%,5)+5×(P/F,9%,5)=7.53×3.8897+5×0.6499=32.5389， 　　当Kb =10%时,7.53×(P/A,10%,5)+5×(P/F,10%,5)=7.53×3.7908+5×0.6209=31.6492, 　　利用内插法可得:(Kb -9%)/(10%-9%)=(32-32.5389)/(31.6492-32.5389),解得:Kb =9.61%。