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MeasuringYourFinancialHealthandMakingaPlan衡量你的財務體質並進行規劃1PrenticeHallInc.PrenticeHallInc.UsingaBalanceSheettoMeasureYourWealth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2PrenticeHallInc.YourAssets: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Automobil

esandothervehicles汽車Personalproperty個人財產Othertangibleandintangibleassets其他財產3PrenticeHallInc.MonetaryAssets:

貨幣性資產Cashorotherassetsthatcanbeeasilyconvertedintocash現金或其他容易變成現金的資產Theseassetsprovidenecessaryliquidityincaseofa

nemergency.這種資產可以在緊急需要時提供變現的流動性Examples–cash,checkingaccounts,—4PrenticeHallInc.InvestmentAssets:投資資產Assetsthatareinvestedforthefuture為了未來所投資的資產The

seassetsareusedtoaccumulatewealthtosatisfyagoal.這些資產是用來累積財富以達成特殊目的Examples–stocks,bonds,mutualfunds,cashvalu

elifeinsurance例如—股票、5PrenticeHallInc.RetirementPlans: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,or

SEP-IRAplans例如-退休金、IRAs,401(k),403(b),Keogh,orSEP-IRA計畫6PrenticeHallInc.Housing/RealEstate:房屋/不動產Tangi

bleassetsuchaslandandadwelling,reportedasfairmarketvalue有形資產例如土地和建物，以市價認定Representsmostofyoursavings,andnormallyappre

ciatesinvalue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7PrenticeH

allInc.AutomobilesandOtherVehicles:汽車Tangibleassetsthatnormallymustbeinspectedandlicensed有形資產必須要定期檢驗以及取得牌照的資產Reporteda

sfairmarketvalue,butnormallydepreciateinvalue以市價來認定，但是必須要扣除折舊Examples–cars,trucks,8PrenticeHallInc.PersonalPr

operty: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–b

oats,furniture,electronics,9PrenticeHallInc.OtherAssets: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10PrenticeHallInc.YourLia

bilities:WhatYouOwe你的負債：你所賒欠的Current流動負債Long-term長期負債11PrenticeHallInc.CurrentLiabilities流動負債Currentliabilitiesareliabilitiesthatmustbepaidoffw

ithinthenextyear.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

12PrenticeHallInc.Long-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–homemortgageandautoloa

ns例如—房屋抵押借款與汽車借款13PrenticeHallInc.YourNetWorth: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?Howageaff

ectsnetworthguidelines淨值要與年齡相比較Usesofabalancesheet使用資產負債表14PrenticeHallInc.UsinganIncomeStatementtoTraceYourMoney使用損益表來追蹤你的財務Perso

nalincomestatement–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15PrenticeHall

Inc.Income: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16PrenticeHallInc.Expenditures: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’tdirect

lycontrol–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:Expensesyoucancont

rol–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17PrenticeHallInc.WhereDoesItGo,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。18PrenticeHallInc.U

singRatios: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？19PrenticeHallInc.Question1:DoYouHaveAdequateLiquidity?問題1：你有適當的變現能力嗎？Ratiostodeterminewhetherornotyouhaveenoughmonetaryassets(1)topa

yforanunexpectedlargeexpenseor(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20PrenticeHallInc.CurrentRatio流動比率mone

taryassets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21PrenticeHallInc.CurrentRatioInterpretation流動比率的解釋Ratiogreaterthan2recommended流動比率最好大於2Trackthetrendand

ifgoingdown–makechanges當此比率有下跌的趨勢時—設法改善22PrenticeHallInc.Month’sLivingExpensesCoveredRatio每月生活支出涵蓋比率monetaryassets貨幣性資產month’sliv

ingexpenses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23PrenticeHallInc.Month’sLivingExpensesCoveredRatioInterpretation每月生活支出涵蓋比率的解釋Theruleofthumb:3to6mo

nthsofexpenses經驗法則：3到6個月的生活費用Factorsthataffecttheruleofthumb:影響經驗法則的因素：➢Availablecreditcardsorhomeequityloans信用卡可用額度或房屋權益貸款額度➢Potentialf

orhigherearningsonlessliquidaccounts較低流動性的帳戶可以獲得較高報酬的潛力。➢Stabilityofincome所得的穩定性Trackthetrendandifgoingdown–makechanges.當此比率有下跌—

24PrenticeHallInc.Question2:CanYouMeetYourDebtObligations?問題2：我有能力去面對我的債務責任嗎？Ratiostodeterminewhetherornotyoucanmeetcurrentorlong-t

ermdebtobligations:決定你是否有能力可以面對短期或長期的債務責任的比率有：➢Debtratio負債比率➢Long-termdebtcoverageratio長期負債支應比率25Pre

nticeHallInc.DebtRatio負債比率totalliabilities總負債totalassets總資產Thisratiotellsyouwhetheryoucouldpayoffallyourlia

bilitiesifyouliquidatedallyourassets.這個比率告訴你如果你將你的資產變現後，你可以支付負債的程度。26PrenticeHallInc.DebtRatioInterpretation負債比率的解

釋Representspercentageofassetsfinancedwithborrowing表示你的借款佔資產的百分比。Trackthetrend;ratioshouldgodownwithage追蹤趨勢：這個比率應該隨年齡而

下降。27PrenticeHallInc.Long-termDebtCoverageRatio長期負債支應比率totalincomeavailableforlivingexpenses可供生活費用的總收入totallong-t

ermdebtpayment長期負債的總支付額Thisratiotellsyouhowmanytimesyoucouldmakeyourdebtpaymentswithyourcurrentincome.這個比率告訴你，你

目前的所得是你借款支付額的倍數28PrenticeHallInc.Long-termDebtCoverageRatioInterpretation長期負債支應比率的解釋Ratioof2.5orgreate

rrecommended本比率最好大於2.5倍Trackthetrendandifgoingdown–makechanges當此比率有下跌的趨勢時—設法改善Considertheinverse–thepercentageoftake-homepayneededtorepaydebt可以考慮

這個比率的倒數—用長期負債的總支29PrenticeHallInc.Question3:AreYouSavingAsMuchAsYouThink?問題3：我可以存和我想要的一樣多的錢嗎？Ratiotod

eterminewhetheryouaresavingasmuchofyourincomeasyouthink:決定你是否可以從所得中存下你所想要的錢的比率就是：➢Savingsratio儲蓄比率30P

renticeHallInc.SavingsRatio儲蓄比率incomeavailableforsavings可供儲蓄的收入incomeavailableforlivingexpenses可供生活費用的收

入Thisratiotellsyouwhatproportionofyourafter-taxincomeisbeingsaved.這個比率告訴你，稅後所得用於儲蓄的部分31PrenticeHallInc.SavingsRatioInterpretation儲蓄比率的解釋U.S.ratety

pically3%-8%基本上應該有3%-8%Varieswithstageofthefinanciallifecycleandgoals要視不同的理財生命週期而有所變動32PrenticeHallInc.RecordKeeping保持紀

錄Thethreereasonsforaccuraterecordkeeping:保持確實詳細紀錄有三個原因：➢Preparingtaxes報稅的需要➢Trackingexpenses追蹤花費➢Providinginformationfo

rotherstouseintheeventofanemergency當其他人再處理警急狀況時，有更詳細的資訊33PrenticeHallInc.RecordKeeping(cont’d)保持紀錄(續)Thetwostepsofrecordke

eping:保持紀錄的兩個步驟：➢Trackingyourpersonalfinancialdealings追蹤你個人的財務事項➢Storingyourfinancialrecordsinanacces

siblemanner保存你的理財紀錄34PrenticeHallInc.WaystoTrackExpenditures追蹤支出的方法Usingchecksandcreditcards:Thoseexpendituresleaveapapertra

il使用支票和信用卡：這種支出會保有書面的紀錄Usingcash:Recordexpendituresinanotebookorledger使用現金：紀錄在筆記本或收支簿裡Generatingamonthlyincomeandexpensestatement

編製一個月的收入和費用報表(月損益表)Usingcomputerprogramstotrackallfinancialtransactions使用電腦程式來追蹤所有的財務交易Learninghowandwheretokeeprecords學習如何保存和維持這些紀錄35Prent

iceHallInc.PersonalIncomeTaxes個人所得稅Keepalltax-relatedreceiptsandrecordsfor6years.保存報稅相關收據及紀錄至少六年Alwayskeepaccuratetaxrecordsintheevento

fanaudit.在稅務員查帳時，永遠保有最正確的紀錄36PrenticeHallInc.AFinancialPlan:理財規劃：APlanfortheFuture為未來編製一個計畫Evaluateyou

rfinancialhealth:balancesheet,incomestatement,andratios.評估你的財務體質：資產負債表，損益表，和比率。Defineyourfinancialgoals:youmustknowhowmuchyoucansave.

定義你的理財目標：你要知道你必須存多少錢。Developaplanofaction:usetheincomestatementandacashbudget.發展一個行動計畫：使用損益表和現金預算。Impleme

ntyourplan:Justdoit!執行你的計畫：現在就做Reviewyourprogress,reevaluate,andreviseyourplan:覆核你的進度，重新評估，和修正你的計畫：b

acktothebalancesheet,incomestatement,ratios,andbudget.回到資產負債表、損益表、比率和預算。37PrenticeHallInc.ACashBudget:現金預算：APlanforToday今日的計畫Aplanforco

ntrollingcashinflowsandoutflows控制現金收入和支出的計畫Purpose:TobalanceincomewithexpendituresANDsavings目的：從收入中去平衡支出和儲蓄的比重38PrenticeHa

llInc.PuttingItAllTogether:Budgeting將它放在一起：預算Evaluateyourfinancialhealthandyourfinancialplan評估你的財務體質和你的理財規劃Developacashbudget發展

一套現金預算Implementacashbudget執行現金預算39PrenticeHallInc.DevelopingaCashBudget發展一個現金預算Examinelastyear’stotalincomeandadjustforthecurrentyear.

檢視你去年的總收入調整今年的收入金額。Estimateyourtaxliability.估計你的稅負Identifyallfixedexpenditures.確認所有的固定支出。Identifyallvariableexpenditures.確認所有的變動支出。Lookforways

toreduceyourvariableexpenses.找出降低變動支出的方法。Considertheeffectofcreditpaymentsonfuture40PrenticeHallInc.CalculatingtheBottomLine計算底線TakeHomePayLivin

gExpensesMoneyforSavingsGOALSSpendLessEarnMoreDownsizeGoals41PrenticeHallInc.CalculatingtheBottomLine計算底線(上張投影片翻譯)稅後所得(可

供生活費用的總收入)–生活費用=可儲存的金額目標支出減少賺多一點降低目標水準42PrenticeHallInc.ImplementingaCashBudget執行現金預算Trythebudgetforonemonth.試著

作一個月的預算Adjusttheplanoryourexpensesasnecessarytomaintaintheplan.為了維持計畫，調整計畫或者調整你的費用Trytheenvelopesyst

em.採用信封控制法43PrenticeHallInc.ManagingYourOwnAffairsVersusHiringaProfessional自己理財或委由專家理財Your3options:你有三個選擇➢Goitalone,makeaplanandhave

itcheckedbyaprofessional.做你自己的計畫，然後讓專家檢查。➢Workwithaprofessionalanddevelopaplan.和專家一起擬定計畫。➢Lettheprofessionaldoitall.完全讓專家處理。44PrenticeHallInc.Pay

ingYourFinancialPlanner:理財規劃師的付費方式Fee-onlyplannersderiveincomefromchargingtheclientfortheserviceprovidedorforafinancialplan.只有在他提

供服務時或進行理財規劃時收費。Commission-basedplannersderiveincomefromthesaleoffinancialproducts.佣金導向的顧問，只有在向客戶銷售理財

商品時，收取佣金。Someplannerschargeacombinationoffeesandcommissions.有些理財規劃師除了規劃費外也索取銷售佣金。45PrenticeHallInc.ChoosingaProfessionalP

lanner選擇專業規劃師Pickacompetentplannerwithaccreditation(s)fromaprofessionalorganization(s).接受專業組織的建議。Pickaplannerwithwhomyouarecomfo

rtable.自己感覺不錯或請親戚朋友推薦。Pickaplannerwithexperience.選較有經驗的規劃師。46PrenticeHallInc.ChoosingaProfessionalPlanner(con

t’d)選擇專業規劃師(續)Beforehiringaplanner,asklotsofquestionsabouthis/herhistory.在聘任前，先問他的資歷及過去的理財經驗。Callprofessionalorganizationstoget

recommendations.打電話請專業組織推薦。47PrenticeHallInc.Summary摘要Balancesheet–determinesnetworthbasedonacomparisonofassetsandliabilities資產負債表—比較資產與負債後決

定淨值。Incomestatement–summarizescashinflowsandcashoutflows損益表—彙總現金收入和現金流出。Financialratios–diagnoseyourfinancialhealth財務比率—分析及診斷你的財務體質48PrenticeH

allInc.Summary(cont’d)摘要(續)Recordkeeping–implementstrategiestoaccuratelytrackexpensesandmaintainnecessaryfinancialrecordsforthefuture保持紀錄—執行追蹤正

確的財務紀錄，同時保存紀錄以供未來之需。Cashbudget–providesaplanforachievingyourgoalsbybalancingcashinflowsandoutflows現金預算—藉由平衡你的現金收

入和現金流出達到你的理財目標的計畫。Financialplanners–canprovidemanylevelsofassistanceforyourplanningneeds理財規劃師—可以提供你進行理財規劃時多種協助的人。49PrenticeHallInc.