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Chapter2MeasuringYourFinancialHealthandMakingaPlan衡量你的財務體質並進行規劃PrenticeHallInc.2UsingaBalanceSheettoMeasureYourWealth使用資產負債表來衡量你的財富Personalbalancesheet:thefinancialPolaroid個人資產負債表：財務拍立得Thefinancialequation:calculatingnetworthorequity財務方程式：計算淨值Assets–Liabilities=NetWorth資產–負債=淨值PrenticeHallInc.3YourAssets:WhatYouOwn資產：你所擁有的Monetary貨幣性資產Investment投資Retirementplans退休計畫Realestate不動產Automobilesandothervehicles汽車Personalproperty個人財產Othertangibleandintangibleassets其他財產PrenticeHallInc.4MonetaryAssets:貨幣性資產Cashorotherassetsthatcanbeeasilyconvertedintocash現金或其他容易變成現金的資產Theseassetsprovidenecessaryliquidityincaseofanemergency.這種資產可以在緊急需要時提供變現的流動性Examples–cash,checkingaccounts,savingsaccounts例如—現金、支票存款、存摺存款。PrenticeHallInc.5InvestmentAssets:投資資產Assetsthatareinvestedforthefuture為了未來所投資的資產Theseassetsareusedtoaccumulatewealthtosatisfyagoal.這些資產是用來累積財富以達成特殊目的Examples–stocks,bonds,mutualfunds,cashvaluelifeinsurance例如—股票、債券、共同基金、人壽保險的現金價值PrenticeHallInc.6RetirementPlans:退休計畫Investmentsbyyouoryouremployertosaveforretirement由你或你的老闆所投資，以儲存你的退休金。Long-terminvestmentsthatoftencarryapenaltyifusedbeforeacertainage長期投資，如果你在某一年齡前提領，可能有罰則Examples–pensions,IRAs,401(k),403(b),Keogh,orSEP-IRAplans例如-退休金、IRAs,401(k),403(b),Keogh,orSEP-IRA計畫PrenticeHallInc.7Housing/RealEstate:房屋/不動產Tangibleassetsuchaslandandadwelling,reportedasfairmarketvalue有形資產例如土地和建物，以市價認定Representsmostofyoursavings,andnormallyappreciatesinvalue顯示出你的所有積蓄之所在，以及其增值。Examples–primaryresidence,vacationhome,rentalproperties例如—主要的住所、渡假小屋以及出租資產PrenticeHallInc.8AutomobilesandOtherVehicles:汽車Tangibleassetsthatnormallymustbeinspectedandlicensed有形資產必須要定期檢驗以及取得牌照的資產Reportedasfairmarketvalue,butnormallydepreciateinvalue以市價來認定，但是必須要扣除折舊Examples–cars,trucks,motorcycles,andrecreationalvehicles例如—汽車、卡車、摩托車、和休閒的交通工具PrenticeHallInc.9PersonalProperty:個人資產Tangibleassetsthatrepresentyourlifestyle有形資產用以顯示你的生活型態Reportedasfairmarketvalue,butnormallydepreciateinvalue以市價來認定，但是必須要扣除折舊Examples–boats,furniture,electronics,clothing,jewelry例如—船、傢俱、家電、衣服以及珠寶。PrenticeHallInc.10OtherAssets:其他資產Anyothertangibleorintangibleassetthatmayormaynotbeofvalue其他有形或無形的資產，可能具有價值或可能能不具價值Examples–businessownership,collections,moneyowedyou例如—企業所有權、個人收藏、債權PrenticeHallInc.11YourLiabilities:WhatYouOwe你的負債：你所賒欠的Current流動負債Long-term長期負債PrenticeHallInc.12CurrentLiabilities流動負債Currentliabilitiesareliabilitiesthatmustbepaidoffwithinthenextyear.流動負債就是必須在一年內清償的負債Examples–creditcards,currentutilitybills,andshort-termloans例如—信用卡、水電電話帳單、短期借款PrenticeHallInc.13Long-termLiabilities長期負債Long-termliabilitiesareliabilitiesthatextendbeyondoneyear.長期負債就是在一年以後才要還的負債Examples–homemortgageandautoloans例如—房屋抵押借款與汽車借款PrenticeHallInc.14YourNetWorth:AMeasureofYourWealth你的淨值：衡量你的財富Insolvency:doyouowemorethanyouown?無法清償債務：你所欠的是否大於你所有的?Howageaffectsnetworthguidelines淨值要與年齡相比較Usesofabalancesheet使用資產負債表PrenticeHallInc.15UsinganIncomeStatementtoTraceYourMoney使用損益表來追蹤你的財務Personalincomestatement–thefinancialmotionpicture個人損益表—財務動態影片Cashbasis:statementbasedentirelyonactualcashflow現金基礎：報表全部基於實際現金流量來編製PrenticeHallInc.16Income:WhereYourMoneyComesFrom收益：你的財務從何而來Sourcesofincome:wages,tips,royalties,salary,andcommissions收入的來源：工資、小費、權利金、薪水和佣金Incomeisamountearned,notnecessarilyamountreceived.收入是已賺得的金額，不一定是已收到的金額PrenticeHallInc.17Expenditures:WhereYourMoneyGoes支出：你的財富往何處去Thetwomajorexpenditurecategories:taxesandlivingexpenses兩個主要的支出分類：稅金和生活費Fixedexpenses:Expensesyoudon’tdirectlycontrol–e.g.,mortgage,rent,cableTV固定費用：無法直接控制的支出—例如﹕抵押借款利息、租金、有線電視費Variableexpense:Expensesyoucancontrol–e.g.,food,entertainment,clothing變動支出：你可以控制的支出—例如：食物、休閑娛樂、治裝費PrenticeHallInc.18WhereDoesItGo,OnAverage?平均來說，家庭支出都用到什麼地方？Taxes,food,housing,medicalcare稅金、食品、居住、醫療。Themoreearned,themorespentoneducationandentertainment賺的越多，對教育及娛樂花費越多。PrenticeHallInc.19UsingRatios:AFinancialThermometer使用比率：一個財務的溫度計Question1:Doyouhaveadequateliquiditytomeetemergencies?問題1：你有適當的能力去解決危急狀況嗎？Question2:Doyouhavetheabilitytomeetyourdebtobligations?問題2：你有能力去面對你的債務責任嗎？Question3:Areyousavingasmuchasyouthinkyouare?問題3：你可以存和你想要的一樣多的錢嗎？PrenticeHallInc.20Question1:DoYouHaveAdequateLiquidity?問題1：你有適當的變現能力嗎？Ratiostodeterminewhetherornotyouhaveenoughmonetaryassets(1)topayforanunexpectedlargeexpenseor(2)totideyouoverduringperiodsofreducedoreliminatedearnings.用來衡量你是否有足夠的貨幣性資產以(1)支付未預期的大筆費用，或(2)協助你在所得降低或者某項收入完全不見時之需Currentratio流動比率Month’slivingexpensescoveredratio每月生活支出涵蓋比率PrenticeHallInc.21CurrentRatio流動比率monetaryassets貨幣性資產currentliabilities流動負債Thisratioshowsyouwhetheryouhaveenoughliquidassetstocoverexpensescurrentlydue.這個比率顯示你是否有足夠的變現資產支應你的目前到期的費用PrenticeHallInc.22CurrentRatioInterpretation流動比率的解釋Ratiogreaterthan2recommended流動比率最好大於2Trackthetrendandifgoingdown–makechanges當此比率有下跌的趨勢時—設法改善PrenticeHallInc.23Month’sLivingExpensesCoveredRatio每月生活支出涵蓋比率monetaryassets貨幣性資產month’slivingexpenses每月生活費用Thisratiotellsyouhowmanymonthsoflivingexpensesyoucancoverwithyourpresentlevelofmonetaryassets.這個比率告訴你：以現在的貨幣性資產水準，可以供應你幾個月的生活費用PrenticeHallInc.24Month’sLivingExpensesCoveredRatioInterpretation每月生活支出涵蓋比率的解釋Theruleofthumb:3to6monthsofexpenses