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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Personalba

lancesheet: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=Ne

tWorth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Automobilesandoth

ervehicles汽車Personalproperty個人財產Othertangibleandintangibleassets其他財產3PrenticeHallInc.MonetaryAssets:貨幣性資產Cashorothe

rassetsthatcanbeeasilyconvertedintocash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,—4PrenticeHallInc.InvestmentAssets:投資資產Assetsthatareinvestedforthefuture為了未來所投資的資產Theseassetsa

reusedtoaccumulatewealthtosatisfyagoal.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、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-terminvestmen

tsthatoftencarryapenaltyifusedbeforeacertainage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6PrenticeHallInc.Housing/RealEstate:房屋/不動產Tangibleassetsuchasla

ndandadwelling,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–pri

maryresidence,vacationhome,rentalproperties例如—主要的住所、渡假小屋以及出租資產7PrenticeHallInc.AutomobilesandOtherVe

hicles: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,8PrenticeHallInc.PersonalProperty:個人資產Tangibleassetsthatrepresentyourlifestyl

e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,9Prentic

eHallInc.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.YourLiabilities: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Currentliabilitiesareliabilitiesthatmustbepaidoffwithinthe

nextyear.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–homemortgageandautoloans例如—房屋抵押借款與汽車借款13

PrenticeHallInc.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?Howageaffectsnetworthguidelines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Personali

ncomestatement–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15Pren

ticeHallInc.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Incomeis

amountearned,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’tdirectlycontr

ol–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,ent

ertainment,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。18PrenticeHallI

nc.UsingRatios: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:Do

youhavetheabilitytomeetyourdebtobligations?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？Ratiostodetermin

ewhetherornotyouhaveenoughmonetaryassets(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20Pren

ticeHallInc.CurrentRatio流動比率monetaryassets貨幣性資產currentliabilities流動負債Thisratioshowsyouwhetheryouhaveenou

ghliquidassetstocoverexpensescurrentlydue.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Rati

ogreaterthan2recommended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22PrenticeHallInc.Month’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Thisratiotellsyouhowmanymonthsoflivingexpensesyoucancoverwithyourpresentle

velofmonetaryassets.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Therule

ofthumb:3to6monthsofexpenses經驗法則：3到6個月的生活費用Factorsthataffecttheruleofthumb:影響經驗法則的因素：➢Availablecreditcard

sorhomeequityloans信用卡可用額度或房屋權益貸款額度➢Potentialforhigherearningsonlessliquidaccounts較低流動性的帳戶可以獲得較高報酬的潛力。➢Stabilityofin

come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-termdebtobligations: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-termdebtc

overageratio長期負債支應比率25PrenticeHallInc.DebtRatio負債比率totalliabilities總負債totalassets總資產Thisratiotellsyouwhetheryoucouldpayoff

allyourliabilitiesifyouliquidatedallyourassets.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Representspercentageof

assetsfinancedwithborrowing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-termdebtpayment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-t

ermDebtCoverageRatioInterpretation長期負債支應比率的解釋Ratioof2.5orgreaterrecommended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Consid

ertheinverse–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？Ratiotodeterminewhetheryouaresavingasmuchofyourincomeasyouthink: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30PrenticeHallInc.SavingsRatio儲蓄比率incomeavailableforsavings可供儲蓄的收入incomeavailableforlivingexpenses可供生活費用的收入Thisratiotell

syouwhatproportionofyourafter-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.ratetypically3%-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➢Providinginformationforotherstouseintheeventofanemergency當其他人再處理警急狀況時，有更詳細的資訊33PrenticeHallInc.Reco

rdKeeping(cont’d)保持紀錄(續)Thetwostepsofrecordkeeping:保持紀錄的兩個步驟：➢Trackingyourpersonalfinancialdealings追蹤你個人的財務事項➢

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

Thoseexpendituresleaveapapertrail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Generatingamonthlyin

comeandexpensestatement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L

earninghowandwheretokeeprecords學習如何保存和維持這些紀錄35PrenticeHallInc.PersonalIncomeTaxes個人所得稅Keepalltax-relatedreceiptsandrecordsfor6years.保存報稅相關收

據及紀錄至少六年Alwayskeepaccuratetaxrecordsintheeventofanaudit.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Evalua

teyourfinancialhealth: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。Implementyourplan:Justdoit!執行你的計畫：現在就做Rev

iewyourprogress,reevaluate,andreviseyourplan:覆核你的進度，重新評估，和修正你的計畫：backtothebalancesheet,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Aplanforcontrollingcashinflowsandoutflows控制現金收入和支出的計畫Purpose:Tobalanceincomewithe

xpendituresANDsavings目的：從收入中去平衡支出和儲蓄的比重38PrenticeHallInc.PuttingItAllTogether:Budgeting將它放在一起：預算Evaluateyourfinancialhealthandyourfinancialpl

an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.DevelopingaCashBudge

t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Iden

tifyallfixedexpenditures.確認所有的固定支出。Identifyallvariableexpenditures.確認所有的變動支出。Lookforwaystoreduceyourvariableexpenses.找出降低變動支出的方

法。Considertheeffectofcreditpaymentsonfuture40PrenticeHallInc.CalculatingtheBottomLine計算底線TakeHomePayLivingExpensesMoneyforSavi

ngsGOALSSpendLessEarnMoreDownsizeGoals41PrenticeHallInc.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Trytheenvelopesystem.採用信封控制法43Prent

iceHallInc.ManagingYourOwnAffairsVersusHiringaProfessional自己理財或委由專家理財Your3options:你有三個選擇➢Goitalone,makeaplana

ndhaveitcheckedbyaprofessional.做你自己的計畫，然後讓專家檢查。➢Workwithaprofessionalanddevelopaplan.和專家一起擬定計畫。➢Lettheprofessionald

oitall.完全讓專家處理。44PrenticeHallInc.PayingYourFinancialPlanner:理財規劃師的付費方式Fee-onlyplannersderiveincomefromchargingtheclientfortheserviceprovid

edorforafinancialplan.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。45Prentic

eHallInc.ChoosingaProfessionalPlanner選擇專業規劃師Pickacompetentplannerwithaccreditation(s)fromaprofession

alorganization(s).接受專業組織的建議。Pickaplannerwithwhomyouarecomfortable.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(cont’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。Callprofessionalorganizationstogetrecommendations.打電話請專業組織推薦。47PrenticeHallInc.Summary摘要Balancesheet–determinesnetworthbasedo

nacomparisonofassetsandliabilities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。Financialrat

ios–diagnoseyourfinancialhealth財務比率—分析及診斷你的財務體質48PrenticeHallInc.Summary(cont’d)摘要(續)Recordkeeping–impleme

ntstrategiestoaccuratelytrackexpensesandmaintainnecessaryfinancialrecordsforthefuture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–providesaplanfor

achievingyourgoalsbybalancingcashinflowsandoutflows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–canprovidemanylevelsofassista

nceforyourplanningneeds理財規劃師—可以提供你進行理財規劃時多種協助的人。49PrenticeHallInc.