MeasuringYourFinancialHealthandMakingaPlan衡量你的財(cái)務(wù)體質(zhì)並進(jìn)行規(guī)劃第一頁，共四十九頁。PrenticeHallInc.2UsingaBalanceSheettoMeasureYourWealth使用資產(chǎn)負(fù)債表來衡量你的財(cái)富Personalbalancesheet:thefinancialPolaroid個(gè)人資產(chǎn)負(fù)債表：財(cái)務(wù)拍立得Thefinancialequation:calculatingnetworthorequity財(cái)務(wù)方程式：計(jì)算淨(jìng)值

Assets–Liabilities=NetWorth資產(chǎn)–負(fù)債=淨(jìng)值第二頁，共四十九頁。PrenticeHallInc.3YourAssets:WhatYouOwn

資產(chǎn)：你所擁有的Monetary貨幣性資產(chǎn)Investment投資Retirementplans退休計(jì)畫Realestate不動(dòng)產(chǎn)Automobilesandothervehicles汽車Personalproperty個(gè)人財(cái)產(chǎn)Othertangibleandintangibleassets其他財(cái)產(chǎn)第三頁，共四十九頁。PrenticeHallInc.4MonetaryAssets:貨幣性資產(chǎn)

Cashorotherassetsthatcanbeeasilyconvertedintocash現(xiàn)金或其他容易變成現(xiàn)金的資產(chǎn)Theseassetsprovidenecessaryliquidityincaseofanemergency.這種資產(chǎn)可以在緊急需要時(shí)提供變現(xiàn)的流動(dòng)性Examples–cash,checkingaccounts,savingsaccounts例如—現(xiàn)金、支票存款、存摺存款。第四頁，共四十九頁。PrenticeHallInc.5InvestmentAssets:投資資產(chǎn)Assetsthatareinvestedforthefuture為了未來所投資的資產(chǎn)Theseassetsareusedtoaccumulatewealthtosatisfyagoal.這些資產(chǎn)是用來累積財(cái)富以達(dá)成特殊目的Examples–stocks,bonds,mutualfunds,cashvaluelifeinsurance例如—股票、債券、共同基金、人壽保險(xiǎn)的現(xiàn)金價(jià)值第五頁，共四十九頁。PrenticeHallInc.6RetirementPlans:退休計(jì)畫Investmentsbyyouoryouremployertosaveforretirement由你或你的老闆所投資，以儲(chǔ)存你的退休金。Long-terminvestmentsthatoftencarryapenaltyifusedbeforeacertainage長(zhǎng)期投資，如果你在某一年齡前提領(lǐng)，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(jì)畫第六頁，共四十九頁。PrenticeHallInc.7Housing/RealEstate:房屋/不動(dòng)產(chǎn)Tangibleassetsuchaslandandadwelling,reportedasfairmarketvalue有形資產(chǎn)例如土地和建物，以市價(jià)認(rèn)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(chǎn)第七頁，共四十九頁。PrenticeHallInc.8AutomobilesandOtherVehicles:汽車Tangibleassetsthatnormallymustbeinspectedandlicensed有形資產(chǎn)必須要定期檢驗(yàn)以及取得牌照的資產(chǎn)Reportedasfairmarketvalue,butnormallydepreciateinvalue以市價(jià)來認(rèn)定，但是必須要扣除折舊Examples–cars,trucks,motorcycles,andrecreationalvehicles例如—汽車、卡車、摩托車、和休閒的交通工具第八頁，共四十九頁。PrenticeHallInc.9PersonalProperty:個(gè)人資產(chǎn)Tangibleassetsthatrepresentyourlifestyle有形資產(chǎn)用以顯示你的生活型態(tài)Reportedasfairmarketvalue,butnormallydepreciateinvalue以市價(jià)來認(rèn)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。第九頁，共四十九頁。PrenticeHallInc.10OtherAssets:其他資產(chǎn)Anyothertangibleorintangibleassetthatmayormaynotbeofvalue其他有形或無形的資產(chǎn)，可能具有價(jià)值或可能能不具價(jià)值Examples–businessownership,collections,moneyowedyou例如—企業(yè)所有權(quán)、個(gè)人收藏、債權(quán)第十頁，共四十九頁。PrenticeHallInc.11YourLiabilities:WhatYouOwe你的負(fù)債：你所賒欠的Current流動(dòng)負(fù)債Long-term長(zhǎng)期負(fù)債第十一頁，共四十九頁。PrenticeHallInc.12CurrentLiabilities流動(dòng)負(fù)債Currentliabilitiesareliabilitiesthatmustbepaidoffwithinthenextyear.流動(dòng)負(fù)債就是必須在一年內(nèi)清償?shù)呢?fù)債Examples–creditcards,currentutilitybills,andshort-termloans例如—信用卡、水電電話帳單、短期借款第十二頁，共四十九頁。PrenticeHallInc.13Long-termLiabilities長(zhǎng)期負(fù)債Long-termliabilitiesareliabilitiesthatextendbeyondoneyear.長(zhǎng)期負(fù)債就是在一年以後才要還的負(fù)債Examples–homemortgageandautoloans例如—房屋抵押借款與汽車借款第十三頁，共四十九頁。PrenticeHallInc.14YourNetWorth:AMeasureofYourWealth你的淨(jìng)值：衡量你的財(cái)富Insolvency:doyouowemorethanyouown?無法清償債務(wù)：你所欠的是否大於你所有的?Howageaffectsnetworthguidelines淨(jìng)值要與年齡相比較Usesofabalancesheet使用資產(chǎn)負(fù)債表第十四頁，共四十九頁。PrenticeHallInc.15UsinganIncomeStatementtoTraceYourMoney使用損益表來追蹤你的財(cái)務(wù)Personalincomestatement–thefinancialmotionpicture個(gè)人損益表—財(cái)務(wù)動(dòng)態(tài)影片Cashbasis:statementbasedentirelyonactualcashflow現(xiàn)金基礎(chǔ)：報(bào)表全部基於實(shí)際現(xiàn)金流量來編製第十五頁，共四十九頁。PrenticeHallInc.16Income:WhereYourMoneyComesFrom收益：你的財(cái)務(wù)從何而來Sourcesofincome:wages,tips,royalties,salary,andcommissions收入的來源：工資、小費(fèi)、權(quán)利金、薪水和傭金Incomeisamountearned,notnecessarilyamountreceived.收入是已賺得的金額，不一定是已收到的金額第十六頁，共四十九頁。PrenticeHallInc.17Expenditures:WhereYourMoneyGoes支出：你的財(cái)富往何處去Thetwomajorexpenditurecategories:taxesandlivingexpenses兩個(gè)主要的支出分類：稅金和生活費(fèi)Fixedexpenses:Expensesyoudon’tdirectlycontrol–e.g.,mortgage,rent,cableTV固定費(fèi)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(fèi)Variableexpense:Expensesyoucancontrol–e.g.,food,entertainment,clothing變動(dòng)支出：你可以控制的支出—例如：食物、休閑娛樂、治裝費(fèi)第十七頁，共四十九頁。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(yī)療。Themoreearned,themorespentoneducationandentertainment賺的越多，對(duì)教育及娛樂花費(fèi)越多。第十八頁，共四十九頁。PrenticeHallInc.19UsingRatios:AFinancialThermometer使用比率：一個(gè)財(cái)務(wù)的溫度計(jì)Question1:Doyouhaveadequateliquiditytomeetemergencies?問題1：你有適當(dāng)?shù)哪芰θソ鉀Q危急狀況嗎？Question2:Doyouhavetheabilitytomeetyourdebtobligations?問題2：你有能力去面對(duì)你的債務(wù)責(zé)任嗎？Question3:Areyousavingasmuchasyouthinkyouare?問題3：你可以存和你想要的一樣多的錢嗎？第十九頁，共四十九頁。PrenticeHallInc.20Question1:DoYouHaveAdequateLiquidity?問題1：你有適當(dāng)?shù)淖儸F(xiàn)能力嗎？Ratiostodeterminewhetherornotyouhaveenoughmonetaryassets(1)topayforanunexpectedlargeexpenseor(2)totideyouoverduringperiodsofreducedoreliminatedearnings.用來衡量你是否有足夠的貨幣性資產(chǎn)以(1)支付未預(yù)期的大筆費(fèi)用，或(2)協(xié)助你在所得降低或者某項(xiàng)收入完全不見時(shí)之需Currentratio流動(dòng)比率Month’slivingexpensescoveredratio每月生活支出涵蓋比率第二十頁，共四十九頁。PrenticeHallInc.21CurrentRatio流動(dòng)比率

monetaryassets貨幣性資產(chǎn) currentliabilities流動(dòng)負(fù)債Thisratioshowsyouwhetheryouhaveenoughliquidassetstocoverexpensescurrentlydue.這個(gè)比率顯示你是否有足夠的變現(xiàn)資產(chǎn)支應(yīng)你的目前到期的費(fèi)用第二十一頁，共四十九頁。PrenticeHallInc.22CurrentRatioInterpretation流動(dòng)比率的解釋Ratiogreaterthan2recommended流動(dòng)比率最好大於2Trackthetrendandifgoingdown–makechanges當(dāng)此比率有下跌的趨勢(shì)時(shí)—設(shè)法改善第二十二頁，共四十九頁。PrenticeHallInc.23Month’sLivingExpensesCoveredRatio每月生活支出涵蓋比率

monetaryassets貨幣性資產(chǎn) month’slivingexpenses每月生活費(fèi)用Thisratiotellsyouhowmanymonthsoflivingexpensesyoucancoverwithyourpresentlevelofmonetaryassets.這個(gè)比率告訴你：以現(xiàn)在的貨幣性資產(chǎn)水準(zhǔn)，可以供應(yīng)你幾個(gè)月的生活費(fèi)用第二十三頁，共四十九頁。PrenticeHallInc.24Month’sLivingExpensesCoveredRatioInterpretation每月生活支出涵蓋比率的解釋Theruleofthumb:3to6monthsofexpenses經(jīng)驗(yàn)法則：3到6個(gè)月的生活費(fèi)用Factorsthataffecttheruleofthumb:影響經(jīng)驗(yàn)法則的因素：Availablecreditcardsorhomeequityloans信用卡可用額度或房屋權(quán)益貸款額度Potentialforhigherearningsonlessliquidaccounts較低流動(dòng)性的帳戶可以獲得較高報(bào)酬的潛力。Stabilityofincome所得的穩(wěn)定性Trackthetrendandifgoingdown–makechanges.當(dāng)此比率有下跌的趨勢(shì)時(shí)—設(shè)法改善第二十四頁，共四十九頁。PrenticeHallInc.25Question2:CanYouMeetYourDebtObligations?問題2：我有能力去面對(duì)我的債務(wù)責(zé)任嗎？Ratiostodeterminewhetherornotyoucanmeetcurrentorlong-termdebtobligations:決定你是否有能力可以面對(duì)短期或長(zhǎng)期的債務(wù)責(zé)任的比率有：Debtratio負(fù)債比率Long-termdebtcoverageratio長(zhǎng)期負(fù)債支應(yīng)比率第二十五頁，共四十九頁。PrenticeHallInc.26DebtRatio負(fù)債比率

totalliabilities總負(fù)債 totalassets總資產(chǎn)Thisratiotellsyouwhetheryoucouldpayoffallyourliabilitiesifyouliquidatedallyourassets.這個(gè)比率告訴你如果你將你的資產(chǎn)變現(xiàn)後，你可以支付負(fù)債的程度。第二十六頁，共四十九頁。PrenticeHallInc.27DebtRatioInterpretation負(fù)債比率的解釋Representspercentageofassetsfinancedwithborrowing表示你的借款佔(zhàn)資產(chǎn)的百分比。Trackthetrend;ratioshouldgodownwithage追蹤趨勢(shì)：這個(gè)比率應(yīng)該隨年齡而下降。第二十七頁，共四十九頁。PrenticeHallInc.28Long-termDebtCoverageRatio長(zhǎng)期負(fù)債支應(yīng)比率

totalincomeavailableforlivingexpenses可供生活費(fèi)用的總收入 totallong-termdebtpayment長(zhǎng)期負(fù)債的總支付額Thisratiotellsyouhowmanytimesyoucouldmakeyourdebtpaymentswithyourcurrentincome.這個(gè)比率告訴你，你目前的所得是你借款支付額的倍數(shù)第二十八頁，共四十九頁。PrenticeHallInc.29Long-termDebtCoverageRatioInterpretation長(zhǎng)期負(fù)債支應(yīng)比率的解釋Ratioof2.5orgreaterrecommended本比率最好大於2.5倍Trackthetrendandifgoingdown–makechanges當(dāng)此比率有下跌的趨勢(shì)時(shí)—設(shè)法改善Considertheinverse–thepercentageoftake-homepayneededtorepaydebt可以考慮這個(gè)比率的倒數(shù)—用長(zhǎng)期負(fù)債的總支付額除以可供生活費(fèi)用的總收入第二十九頁，共四十九頁。PrenticeHallInc.30Question3: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(chǔ)蓄比率第三十頁，共四十九頁。PrenticeHallInc.31SavingsRatio儲(chǔ)蓄比率

incomeavailableforsavings可供儲(chǔ)蓄的收入 incomeavailableforlivingexpenses可供生活費(fèi)用的收入Thisratiotellsyouwhatproportionofyourafter-taxincomeisbeingsaved.這個(gè)比率告訴你，稅後所得用於儲(chǔ)蓄的部分第三十一頁，共四十九頁。PrenticeHallInc.32SavingsRatioInterpretation儲(chǔ)蓄比率的解釋U.S.ratetypically

3%-8%基本上應(yīng)該有3%-8%Varieswithstageofthefinanciallifecycleandgoals要視不同的理財(cái)生命週期而有所變動(dòng)第三十二頁，共四十九頁。PrenticeHallInc.33RecordKeeping保持紀(jì)錄Thethreereasonsforaccuraterecordkeeping:保持確實(shí)詳細(xì)紀(jì)錄有三個(gè)原因：Preparingtaxes報(bào)稅的需要Trackingexpenses追蹤花費(fèi)Providinginformationforotherstouseintheeventofanemergency當(dāng)其他人再處理警急狀況時(shí)，有更詳細(xì)的資訊第三十三頁，共四十九頁。PrenticeHallInc.34RecordKeeping(cont’d)保持紀(jì)錄(續(xù))Thetwostepsofrecordkeeping:保持紀(jì)錄的兩個(gè)步驟：Trackingyourpersonalfinancialdealings追蹤你個(gè)人的財(cái)務(wù)事項(xiàng)Storingyourfinancialrecordsinanaccessiblemanner保存你的理財(cái)紀(jì)錄第三十四頁，共四十九頁。PrenticeHallInc.35WaystoTrackExpenditures追蹤支出的方法Usingchecksandcreditcards:Thoseexpendituresleaveapapertrail使用支票和信用卡：這種支出會(huì)保有書面的紀(jì)錄Usingcash:Recordexpendituresinanotebookorledger使用現(xiàn)金：紀(jì)錄在筆記本或收支簿裡Generatingamonthlyincomeandexpensestatement編製一個(gè)月的收入和費(fèi)用報(bào)表(月?lián)p益表)Usingcomputerprogramstotrackallfinancialtransactions使用電腦程式來追蹤所有的財(cái)務(wù)交易Learninghowandwheretokeeprecords學(xué)習(xí)如何保存和維持這些紀(jì)錄第三十五頁，共四十九頁。PrenticeHallInc.36PersonalIncomeTaxes個(gè)人所得稅Keepalltax-relatedreceiptsandrecordsfor6years.保存報(bào)稅相關(guān)收據(jù)及紀(jì)錄至少六年Alwayskeepaccuratetaxrecordsintheeventofanaudit.在稅務(wù)員查帳時(shí)，永遠(yuǎn)保有最正確的紀(jì)錄第三十六頁，共四十九頁。PrenticeHallInc.37AFinancialPlan:

理財(cái)規(guī)劃：APlanfortheFuture為未來編製一個(gè)計(jì)畫Evaluateyourfinancialhealth:balancesheet,incomestatement,andratios.評(píng)估你的財(cái)務(wù)體質(zhì)：資產(chǎn)負(fù)債表，損益表，和比率。Defineyourfinancialgoals:youmustknowhowmuchyoucansave.定義你的理財(cái)目標(biāo)：你要知道你必須存多少錢。Developaplanofaction:usetheincomestatementandacashbudget.發(fā)展一個(gè)行動(dòng)計(jì)畫：使用損益表和現(xiàn)金預(yù)算。Implementyourplan:Justdoit!執(zhí)行你的計(jì)畫：現(xiàn)在就做Reviewyourprogress,reevaluate,andreviseyourplan:覆核你的進(jìn)度，重新評(píng)估，和修正你的計(jì)畫：backtothebalancesheet,incomestatement,ratios,andbudget.回到資產(chǎn)負(fù)債表、損益表、比率和預(yù)算。第三十七頁，共四十九頁。PrenticeHallInc.38ACashBudget:現(xiàn)金預(yù)算：

APlanforToday今日的計(jì)畫Aplanforcontrollingcashinflowsandoutflows控制現(xiàn)金收入和支出的計(jì)畫Purpose:TobalanceincomewithexpendituresANDsavings目的：從收入中去平衡支出和儲(chǔ)蓄的比重第三十八頁，共四十九頁。PrenticeHallInc.39PuttingItAllTogether:Budgeting將它放在一起：預(yù)算Evaluateyourfinancialhealthandyourfinancialplan評(píng)估你的財(cái)務(wù)體質(zhì)和你的理財(cái)規(guī)劃Developacashbudget發(fā)展一套現(xiàn)金預(yù)算Implementacashbudget執(zhí)行現(xiàn)金預(yù)算第三十九頁，共四十九頁。PrenticeHallInc.40DevelopingaCashBudget發(fā)展一個(gè)現(xiàn)金預(yù)算Examinelastyear’stotalincomeandadjustforthecurrentyear.檢視你去年的總收入調(diào)整今年的收入金額。Estimateyourtaxliability.估計(jì)你的稅負(fù)Identifyallfixedexpenditures.確認(rèn)所有的固定支出。Identifyallvariableexpenditures.確認(rèn)所有的變動(dòng)支出。Lookforwaystoreduceyourvariableexpenses.找出降低變動(dòng)支出的方法。Considertheeffectofcreditpaymentsonfutureincome.了解信用支出對(duì)未來所得的影響。第四十頁，共四十九頁。PrenticeHallInc.41CalculatingtheBottomLine計(jì)算底線第四十一頁，共四十九頁。PrenticeHallInc.42CalculatingtheBottomLine計(jì)算底線

(上張投影片翻譯)稅後所得(可供生活費(fèi)用的總收入)–生活費(fèi)用=可儲(chǔ)存的金額目標(biāo)支出減少賺多一點(diǎn)降低目標(biāo)水準(zhǔn)第四十二頁，共四十九頁。PrenticeHallInc.43ImplementingaCashBudget執(zhí)行現(xiàn)金預(yù)算Trythebudgetforonemonth.試著作一個(gè)月的預(yù)算Adjusttheplanoryourexpensesasnecessarytomaintaintheplan.為了維持計(jì)畫，調(diào)整計(jì)畫或者調(diào)整你的費(fèi)用Trytheenvelopesystem.採(cǎi)用信封控制法第四十三頁，共四十九頁。PrenticeHallInc.44ManagingYourOwnAffairsVersusHiringaProfessional自己理財(cái)或委由專家理財(cái)Your3options:你有三個(gè)選擇Goitalone,makeaplanandhaveitcheckedbyaprofessional.做你自己的計(jì)畫，然後讓專家檢查。Workwithaprofessionalanddevelopaplan.和專家一起擬定計(jì)畫。Lettheprofessionaldoitall.完全讓專家處理。第四十四頁，共四十九頁。PrenticeHallInc.45PayingYourFinancialPlanner:理財(cái)規(guī)劃師的付費(fèi)方式Fee-onlyplannersderiveincomefromchargingt