英文版 财务管理.ppt
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1、 2013 Pearson Education,Inc.All rights reserved.2-1 Chapter 2 Measuring Your Financial Health and Making a Plan 2013 Pearson Education,Inc.All rights reserved.2-2 1.Calculate your level of net worth or wealth using a balance sheet.2.Analyze where your money comes from and where it goes using an inco
2、me statement.3.Use ratios to identify your financial strengths and weaknesses.Learning Objectives 2013 Pearson Education,Inc.All rights reserved.2-3 Learning Objectives4.Set up a record-keeping system to track your income and expenditures.5.Implement a financial plan or budget that will provide for
3、a level of savings needed to achieve your goals.6.Decide if a professional financial planner will play a role in your financial affairs.2013 Pearson Education,Inc.All rights reserved.2-4 Introduction Where does all your money go?Planning and budgeting requires control Evaluate your financial health
4、Develop a plan of action 2013 Pearson Education,Inc.All rights reserved.2-5 Figure 2.1 The Budgeting and Planning Process:Evaluating Your Financial Health and Developing a Plan of Action 2013 Pearson Education,Inc.All rights reserved.2-6 Using a Balance Sheet to Measure Your Wealth A snapshot of you
5、r financial status at a particular time.Assets you own Debt or liabilities youve incurred Your net worth or equity 2013 Pearson Education,Inc.All rights reserved.2-7 Figure 2.2 Personal Balance Sheet 2013 Pearson Education,Inc.All rights reserved.2-8 Assets:What You Own Assets are your possessions e
6、ven if you owe money on them.List assets using their fair market value.All values must be current.2013 Pearson Education,Inc.All rights reserved.2-9 Assets:What You Own Monetary assetscash or liquid asset Investments Retirement plans Tangible assetsphysical assets House,vehicles,furniture,jewelry,co
7、llectibles,etc.2013 Pearson Education,Inc.All rights reserved.2-10 Liabilities:What You Owe Liability is debt that must be repaid in the future.Current liabilities must be paid off within the next year.Long-term liabilities come due beyond a year.List only the unpaid balances.2013 Pearson Education,
8、Inc.All rights reserved.2-11 Liabilities:What You Owe Current billsutility bills,insurance premiums,credit card balances.Long-term liabilitieshome,car,or student loans.Other loansother installment loans,bank loans,insurance policy loans.2013 Pearson Education,Inc.All rights reserved.2-12 Net Worth:A
9、 Measureof Your Wealth Net worth=total assets-total debt If liabilities assets,negative net worth and insolvent.If liabilities assets,positive net worth.Good level of net worth depends on yours goals and your place in the financial life cycle.2013 Pearson Education,Inc.All rights reserved.2-13 Table
10、 2.1How Do You Compare?2013 Pearson Education,Inc.All rights reserved.2-14 Figure 2.3 A Balance Sheet for Louise and Larry Tate,December 31,2011 2013 Pearson Education,Inc.All rights reserved.2-15 Figure 2.3 A Balance Sheet for Louise and Larry Tate,December 31,2011(cont.)2013 Pearson Education,Inc.
11、All rights reserved.2-16 Using an Income Statementto Trace Your Money Financial motion picturetells you where your money has come from and where it has gone over some period of time.Income and expenditure,net income statement Cash basisbased on actual cash flows Income expenses(over given time perio
12、d)2013 Pearson Education,Inc.All rights reserved.2-17 Figure 2.4 A Simplified Income Statement 2013 Pearson Education,Inc.All rights reserved.2-18 Income:Where Your MoneyComes From Income or cash inflows:Wages,salary,bonuses,tips,commissions before tax or automatic investments Other sources:family i
13、ncome,government payments(veterans benefits,welfare),investment income Subtract federal,state,social security taxes from earnings to calculate your take-home pay 2013 Pearson Education,Inc.All rights reserved.2-19 Expenditures:Where YourMoney Goes Cash transactions may not leave a paper trail.Variab
14、le or fixed expenditures.Control over expenditures 2013 Pearson Education,Inc.All rights reserved.2-20 Figure 2.5 How Americans Spent Their Money in 2010 2013 Pearson Education,Inc.All rights reserved.2-21 Figure 2.6 Louise and Larry Tates Personal Income Statement 2013 Pearson Education,Inc.All rig
15、hts reserved.2-22 Figure 2.6 Louise and Larry Tates Personal Income Statement(cont.)2013 Pearson Education,Inc.All rights reserved.2-23 Using Ratios:Financial Thermometers Financial ratios allow you analyze raw data in the balance sheet or income statement then compare it to targets.Ratios help you
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