Plan衡量你的財務(wù)體質(zhì)并進行規(guī)劃

Chapter2MeasuringYourFinancialHealthandMakingaPlan衡量你的財務(wù)體質(zhì)並進行規(guī)劃1UsingaBalanceSheettoMeasureYourWealth使用資產(chǎn)負債表來衡量你的財富Personalbalancesheet:thefinancialPolaroid個人資產(chǎn)負債表：財務(wù)拍立得Thefinancialequation:calculatingnetworthorequity財務(wù)方程式：計算淨值

Assets–Liabilities=NetWorth資產(chǎn)–負債=淨值2YourAssets:WhatYouOwn

資產(chǎn)：你所擁有的Monetary貨幣性資產(chǎn)Investment投資Retirementplans退休計畫Realestate不動產(chǎn)Automobilesandothervehicles汽車Personalproperty個人財產(chǎn)Othertangibleandintangibleassets其他財產(chǎn)3MonetaryAssets: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)可以在緊急需要時提供變現(xiàn)的流動性Examples–cash,checkingaccounts,savingsaccounts例如—現(xiàn)金、支票存款、存摺存款。4InvestmentAssets: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(xiàn)金價值5RetirementPlans: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(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計畫6Housing/RealEstate:房屋/不動產(chǎn)Tangibleassetsuchaslandandadwelling,reportedasfairmarketvalue有形資產(chǎn)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(chǎn)7AutomobilesandOtherVehicles:汽車Tangibleassetsthatnormallymustbeinspectedandlicensed有形資產(chǎn)必須要定期檢驗以及取得牌照的資產(chǎn)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8PersonalProperty:個人資產(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。9OtherAssets:其他資產(chǎn)Anyothertangibleorintangibleassetthatmayormaynotbeofvalue其他有形或無形的資產(chǎn)，可能具有價值或可能能不具價值Examples–businessownership,collections,moneyowedyou例如—企業(yè)所有權(quán)、個人收藏、債權(quán)10YourLiabilities:WhatYouOwe你的負債：你所賒欠的Current流動負債Long-term長期負債11CurrentLiabilities流動負債Currentliabilitiesareliabilitiesthatmustbepaidoffwithinthenextyear.流動負債就是必須在一年內(nèi)清償?shù)呢搨鵈xamples–creditcards,currentutilitybills,andshort-termloans例如—信用卡、水電電話帳單、短期借款12Long-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13YourNetWorth:AMeasureofYourWealth你的淨值：衡量你的財富Insolvency:doyouowemorethanyouown?無法清償債務(wù)：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(chǎn)負債表14UsinganIncomeStatementtoTraceYourMoney使用損益表來追蹤你的財務(wù)Personalincomestatement–thefinancialmotionpicture個人損益表—財務(wù)動態(tài)影片Cashbasis:statementbasedentirelyonactualcashflow現(xiàn)金基礎(chǔ)：報表全部基於實際現(xiàn)金流量來編製15Income:WhereYourMoneyComesFrom收益：你的財務(wù)從何而來Sourcesofincome:wages,tips,royalties,salary,andcommissions收入的來源：工資、小費、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16Expenditures: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17WhereDoesItGo,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，對教育及娛樂花費越多。18UsingRatios:AFinancialThermometer使用比率：一個財務(wù)的溫度計Question1:Doyouhaveadequateliquiditytomeetemergencies?問題1：你有適當?shù)哪芰θソ鉀Q危急狀況嗎？Question2:Doyouhavetheabilitytomeetyourdebtobligations?問題2：你有能力去面對你的債務(wù)責任嗎？Question3:Areyousavingasmuchasyouthinkyouare?問題3：你可以存和你想要的一樣多的錢嗎？19Question1:DoYouHaveAdequateLiquidity?問題1：你有適當?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)期的大筆費用，或(2)協(xié)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20CurrentRatio流動比率

monetaryassets貨幣性資產(chǎn) currentliabilities流動負債Thisratioshowsyouwhetheryouhaveenoughliquidassetstocoverexpensescurrentlydue.這個比率顯示你是否有足夠的變現(xiàn)資產(chǎn)支應(yīng)你的目前到期的費用21CurrentRatioInterpretation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(shè)法改善22Month’sLivingExpensesCoveredRatio每月生活支出涵蓋比率

monetaryassets貨幣性資產(chǎn) month’slivingexpenses每月生活費用Thisratiotellsyouhowmanymonthsoflivingexpensesyoucancoverwithyourpresentlevelofmonetaryassets.這個比率告訴你：以現(xiàn)在的貨幣性資產(chǎn)水準，可以供應(yīng)你幾個月的生活費用23Month’sLivingExpensesCoveredRatioInterpretation每月生活支出涵蓋比率的解釋Theruleofthumb:3to6monthsofexpenses經(jīng)驗法則：3到6個月的生活費用Factorsthataffecttheruleofthumb:影響經(jīng)驗法則的因素：Availablecreditcardsorhomeequityloans信用卡可用額度或房屋權(quán)益貸款額度Potentialforhigherearningsonlessliquidaccounts較低流動性的帳戶可以獲得較高報酬的潛力。Stabilityofincome所得的穩(wěn)定性Trackthetrendandifgoingdown–makechanges.當此比率有下跌的趨勢時—設(shè)法改善24Question2:CanYouMeetYourDebtObligations?問題2：我有能力去面對我的債務(wù)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(wù)責任的比率有：Debtratio負債比率Long-termdebtcoverageratio長期負債支應(yīng)比率25DebtRatio負債比率

totalliabilities總負債 totalassets總資產(chǎn)Thisratiotellsyouwhetheryoucouldpayoffallyourliabilitiesifyouliquidatedallyourassets.這個比率告訴你如果你將你的資產(chǎn)變現(xiàn)後，你可以支付負債的程度。26DebtRatioInterpretation負債比率的解釋Representspercentageofassetsfinancedwithborrowing表示你的借款佔資產(chǎn)的百分比。Trackthetrend;ratioshouldgodownwithage追蹤趨勢：這個比率應(yīng)該隨年齡而下降。27Long-termDebtCoverageRatio長期負債支應(yīng)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(shù)28Long-termDebtCoverageRatioInterpretation長期負債支應(yīng)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(shè)法改善Considertheinverse–thepercentageoftake-homepayneededtorepaydebt可以考慮這個比率的倒數(shù)—用長期負債的總支付額除以可供生活費用的總收入29Question3: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30SavingsRatio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31SavingsRatioInterpretation儲蓄比率的解釋U.S.ratetypically

3%-8%基本上應(yīng)該有3%-8%Varieswithstageofthefinanciallifecycleandgoals要視不同的理財生命週期而有所變動32RecordKeeping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33RecordKeeping(cont’d)保持紀錄(續(xù))Thetwostepsofrecordkeeping:保持紀錄的兩個步驟：Trackingyourpersonalfinancialdealings追蹤你個人的財務(wù)事項Storingyourfinancialrecordsinanaccessiblemanner保存你的理財紀錄34WaystoTrackExpenditures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(xiàn)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?lián)p益表)Usingcomputerprogramstotrackallfinancialtransactions使用電腦程式來追蹤所有的財務(wù)交易Learninghowandwheretokeeprecords學(xué)習如何保存和維持這些紀錄35PersonalIncomeTaxes個人所得稅Keepalltax-relatedreceiptsandrecordsfor6years.保存報稅相關(guān)收據(jù)及紀錄至少六年Alwayskeepaccuratetaxrecordsintheeventofanaudit.在稅務(wù)員查帳時，永遠保有最正確的紀錄36AFinancialPlan:

理財規(guī)劃：APlanfortheFuture為未來編製一個計畫Evaluateyourfinancialhealth:balancesheet,incomestatement,andratios.評估你的財務(wù)體質(zhì)：資產(chǎn)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(fā)展一個行動計畫：使用損益表和現(xiàn)金預(yù)算。Implementyourplan:Justdoit!執(zhí)行你的計畫：現(xiàn)在就做Reviewyourprogress,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(chǎn)負債表、損益表、比率和預(yù)算。37ACashBudget:現(xiàn)金預(yù)算：

APlanforToday今日的計畫Aplanforcontrollingcashinflowsandoutflows控制現(xiàn)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38PuttingItAllTogether:Budgeting將它放在一起：預(yù)算Evaluateyourfinancialhealthandyourfinancialplan評估你的財務(wù)體質(zhì)和你的理財規(guī)劃Developacashbudget發(fā)展一套現(xiàn)金預(yù)算Implementacashbudget執(zhí)行現(xiàn)金預(yù)算39DevelopingaCashBudget發(fā)展一個現(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.估計你的稅負Identifyallfixedexpenditures.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。Considertheeffectofcreditpaymentsonfutureincome.了解信用支出對未來所得的影響。40CalculatingtheBottomLine計算底線41CalculatingtheBottomLine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42ImplementingaCashBudget執(zhí)行現(xiàn)金預(yù)算Trythebudgetforonemonth.試著作一個月的預(yù)算Adjusttheplanoryourexpensesasnecessarytomaintaintheplan.為了維持計畫，調(diào)整計畫或者調(diào)整你的費用Trytheenvelopesystem.採用信封控制法43ManagingYourOwnAffairsVersusHiringaProfessional自己理財或委由專家理財Your3options:你有三個選擇Goitalone,makeaplanandhaveitcheckedbyaprofessional.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。44PayingYourFinancialPlanner:理財規(guī)劃師的付費方式Fee-onlyplannersderiveincomefromchargingtheclientfortheserviceprovidedorforafinancialplan.只有在他提供服務(wù)時或進行理財規(guī)劃時收費。Commission-basedplannersderiveincomefromthesaleoffinancialproducts.傭金導(dǎo)向的顧問，只有在向客戶銷售理財商品時，收取傭金。Someplannerschargeacombinationoffe