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富爸爸穷爸爸英文版第一章.ppt

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富爸爸穷爸爸英文版第一章.ppt
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1,Chapter one Rich Dad Poor Dad,,2,CHAPTER ONE Rich Dad, Poor Dad As narrated by Robert Kiyosaki,3,I had two fathers, a rich one and a poor one. One was highly educated and intelligent; he had a Ph.D. and completed four years of undergraduate work in less than two years. He then went on to Stanford University, the University of Chicago, and Northwestern University to do his advanced studies, all on full financial scholarships. The other father never finished the eighth grade.,,4,Both men were successful in their careers, working hard all their lives. Both earned substantial incomes. Yet one struggled financially all his life. The other would become one of the richest men in Hawaii. One died leaving tens of millions of dollars to his family, charities and his church. The other left bills to be paid.,Both men were strong, charismatic and influential. Both men offered me advice, but they did not advise the same things. Both men believed strongly in education but did not recommend the same course of study.,If I had had only one dad, I would have had to accept or reject his advice. Having two dads advising me offered me the choice of contrasting points of view; one of a rich man and one of a poor man. Instead of simply accepting or rejecting one or the other, I found myself thinking more, comparing and then choosing for myself.,The problem was, the rich man was not rich yet and the poor man not yet poor. Both were just starting out on their careers, and both were struggling with money and families. But they had very different points of view about the subject of money. For example, one dad would say, “The love of money is the root of all evil.“ The other, “The lack of money is the root of all evil.“,As a young boy, having two strong fathers both influencing me was difficult. I wanted to be a good son and listen, but the two fathers did not say the same things. The contrast in their points of view, particularly where money was concerned, was so extreme that I grew curious and intrigued. I began to start thinking for long periods of time about what each was saying.,Much of my private time was spent reflecting, asking myself questions such as, “Why does he say that?“ and then asking the same question of the other dad's statement. It would have been much easier to simply say, “Yeah, he's right. I agree with that.“ Or to simply reject the point of view by saying, “The old man doesn't know what he's talking about.“,Instead, having two dads whom I loved forced me to think and ultimately choose a way of thinking for myself. As a process, choosing for myself turned out to be much more valuable in the long run, rather than simply accepting or rejecting a single point of view.,One of the reasons the rich get richer, the poor get poorer, and the middle class struggles in debt is because the subject of money is taught at home, not in school. Most of us learn about money from our parents. So what can a poor parent tell their child about money? They simply say “Stay in school and study hard.“ The child may graduate with excellent grades but with a poor person's financial programming and mindset. It was learned while the child was young.,Money is not taught in schools. Schools focus on scholastic and professional skills, but not on financial skills. This explains how smart bankers, doctors and accountants who earned excellent grades in school may still struggle financially all of their lives. Our staggering national debt is due in large part to highly educated politicians and government officials making financial decisions with little or no training on the subject of money.,I often look ahead to the new millennium and wonder what will happen when we have millions of people who will need financial and medical assistance. They will be dependent on their families or the government for financial support. What will happen when Medicare and Social Security run out of money? How will a nation survive if teaching children about money continues to be left to parents-most of whom will be, or already are, poor?,Because I had two influential fathers, I learned from both of them. I had to think about each dad's advice, and in doing so, I gained valuable insight into the power and effect of one's thoughts on one's life. For example, one dad had a habit of saying, “I can't afford it.“ The other dad forbade those words to be used. He insisted I say, “How can I afford it?“ One is a statement, and the other is a question. One lets you off the hook, and the other forces you to think. My soon-to-be-rich dad would explain that by automatically saying the words “I can't afford it,“ your brain stops working. By asking the question “How can I afford it?“ your brain is put to work. He did not mean buy everything you wanted. He was fanatical about exercising your mind, the most powerful computer in the world. “My brain gets stronger every day because I exercise it. The stronger it gets, the more money I can make.“ He believed that automatically saying “I can't afford it“ was a sign of mental laziness.,Although both dads worked hard, I noticed that one dad had a habit of putting his brain to sleep when it came to money matters, and the other had a habit of exercising his brain. The long-term result was that one dad grew stronger financially and the other grew weaker. It is not much different from a person who goes to the gym to exercise on a regular basis versus someone who sits on the couch watching television. Proper physical exercise increases your chances for health, and proper mental exercise increases your chances for wealth. Laziness decreases both health and wealth.,My two dads had opposing attitudes in thought. One dad thought that the rich should pay more in taxes to take care of those less fortunate. The other said, “Taxes punish those who produce and reward those who don't produce. “One dad recommended, “Study hard so you can find a good company to work for.“ The other recommended, “Study hard so you can find a good company to buy.“,One dad said, “The reason I'm not rich is because I have you kids.“ The other said, “The reason I must be rich is because I have you kids.“ One encouraged talking about money and business at the dinner table. The other forbade the subject of money to be discussed over a meal. One said, “When it comes to money, play it safe, don't take risks.“ The other said, “Learn to manage risk.“ One believed, “Our home is our largest investment and our greatest asset.“ The other believed, “My house is a liability, and if your house is your largest investment, you're in trouble.“,Both dads paid their bills on time, yet one paid his bills first while the other paid his bills last. One dad believed in a company or the government taking care of you and your needs. He was always concerned about pay raises, retirement plans, medical benefits, sick leave, vacation days and other perks. He was impressed with two of his uncles who joined the military and earned a retirement and entitlement package for life after twenty years of active service. He loved the idea of medical benefits and PX privileges the military provided its retirees. He also loved the tenure system available through the university. The idea of job protection for life and job benefits seemed more important, at times, than the job. He would often say, “I've worked hard for the government, and I'm entitled to these benefits.“,The other believed in total financial self-reliance. He spoke out against the “entitlement“ mentality and how it was creating weak and financially needy people. He was emphatic about being financially competent. One dad struggled to save a few dollars. The other simply created investments. One dad taught me how to write an impressive resume so I could find a good job. The other taught me how to write strong business and financial plans so I could create jobs.,Being a product of two strong dads allowed me the luxury of observing the effects different thoughts have on one's life. I noticed that people really do shape their life through their thoughts. For example, my poor dad always said, “I'll never be rich.“ And that prophesy became reality. My rich dad, on the other hand, always referred to himself as rich. He would say things like, “I'm a rich man, and rich people don't do this.“ Even when he was flat broke after a major financial setback, he continued to refer to himself as a rich man. He would cover himself by saying, “There is a difference between being poor and being broke. - Broke is temporary, and poor is eternal.“,My poor dad would also say, “I'm not interested in money,“ or “Money doesn't matter.“ My rich dad always said, “Money is power.“ The power of our thoughts may never be measured or appreciated, but it became obvious to me as a young boy to be aware of my thoughts and how I expressed myself. I noticed that my poor dad was poor not because of the amount of money he earned, which was significant, but because of his thoughts and actions. As a young boy, having two fathers, I became acutely aware of being careful which thoughts I chose to adopt as my own. Whom should I listen to-my rich dad or my poor dad?,Although both men had tremendous respect for education and learning, they disagreed in what they thought was important to learn. One wanted me to study hard, earn a degree and get a good job to work for money. He wanted me to study to become a professional, an attorney or an accountant or to go to business school for my MBA. The other encouraged me to study to be rich, to understand how money works and to learn how to have it work for me. “I don't work for money!“ were words he would repeat over and over, “Money works for me!“ At the age of 9, I decided to listen to and learn from my rich dad about money. In doing so, I chose not to listen to my poor dad, even though he was the one with all the college degrees.,A Lesson From Robert Frost Robert Frost is my favourite poet. Although I love many of his poems, my favorite is The Road Not Taken. I use its lesson almost daily: The Road Not Taken,Two roads diverged in a yellow wood, And sorry I could not travel both And be one traveler, long I stood And looked down one as far as I could To where it bent in the undergrowth; Then took the other, as just as fair, And having perhaps the better claim, Because it was grassy and wanted wear Though as for that the passing there Had worn them really about the same, And both that morning equally lay In leaves no step had trodden black. Oh, I kept the first for another day! Yet knowing how way leads onto way, I doubted if I should ever come back. I shall be telling this with a sigh Somewhere ages and ages hence; Two roads diverged in a wood, and I took the one less traveled by, And that has made all the difference. Robert Frost(1916),And that made all the difference. Over the years, I have often reflected upon Robert Frost's poem. Choosing not to listen to my highly educated dad's advice and attitude about money was a painful decision, but it was a decision that shaped the rest of my life.Once I made up my mind whom to listen to, my education about money began. My rich dad taught me over a period of 30 years, until I was age 39. He stopped once he realized that I knew and fully understood what he had been trying to drum into my often thick skull.,Money is one form of power. But what is more powerful is financial education. Money comes and goes, but if you have the education about how money works, you gain power over it and can begin building wealth. The reason positive thinking alone does not work is because most people went to school and never learned how money works, so they spend their lives working for money.,Because I was only 9 years old when I started, the lessons my rich dad taught me were simple. And when it was all said and done, there were only six main lessons, repeated over 30 years. This book is about those six lessons, put as simply as possible as my rich dad put forth those lessons to me. The lessons are not meant to be answers but guideposts. Guideposts that will assist you and your children to grow wealthier no matter what happens in a world of increasing change and uncertainty.,Lesson #1 The Rich Don't Work for Money Lesson #2 Why Teach Financial Literacy? Lesson #3 Mind Your own Business Lesson #4 The History of Taxes and the Power of Corporations Lesson #5 The Rich Invent Money Lesson #6 Work to Learn Don't Work for Money,29,,,30,二、长期股权投资的初始计量,(二)非企业合并所形成的长期股权投资 1.以支付现金取得的长期股权投资,应当按照实际支付的购买价款作为初始投资成本。 2.以发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为初始投资成本。 3.投资者投入的长期股权投资,应当按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。,31,三、长期股权投资的后续计量—成本法,(一)成本法概述 成本法是指投资后按实际成本确认账面金额,并且在持有期间一般不因被投资单位净资产的增减而变动长期股权投资账面余额的方法。 成本法的优点在于:投资账户能反映投资的成本;核算简便;能够反映企业实际获得的利润、现金股利情况;与法律上企业法人的概念相符;成本法的核算比较稳健等。,32,三、长期股权投资的后续计量—成本法,成本法的局限性表现为:成本法下,长期股权投资账户停留在初始或追加投资时的投资资本上,不能反映投资企业在被投资单位中的权益;当投资企业能够控制被投资单位,或对被投资单位施加重大影响时,其投资收益不能真正反映应当获得的投资收益。,33,三、长期股权投资的后续计量—成本法,(二)成本法的适用范围 1.投资企业能够对被投资单位实施控制的长期股权投资。 2.投资企业对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。,34,三、长期股权投资的后续计量—成本法,(三)成本法的账务处理 1.初始投资或追加投资时,按照初始投资或追加投资时的投资成本增加长期股权投资的账面价值。 2.被投资单位宣告分配的利润或现金股利,投资企业按应享有的股份确认为当期投资收益。企业在确认享有的投资收益和应冲减的投资成本时,应分别按投资年度和以后年度采用不同的方法计算确认。,35,三、长期股权投资的后续计量—成本法,(1)投资年度的利润或现金股利的处理 投资企业投资年度应享有的投资收益=投资当年被投资单位实现的净损益×投资企业持股比例×(当年投资持有月份/全年月份) 应冲减初始投资成本的金额=被投资单位分派的利润或现金股利×投资企业持股比例-投资企业投资年度应享有的投资收益 (2)投资年度以后的利润或现金股利的处理 应冲减投资成本=(投资后至本年末止被投资企业累计分派的利润或现金股利-投资后本年末止被投资企业累计实现的净损益)×投资企业持股比例-投资企业已冲减的投资成本 应确认的投资收益=投资企业当年获得的利润或现金股利-应冲减投资成本的金额,36,四、长期股权投资的后续计量—权益法,(一)权益法概述 权益法是指长期股权投资最初以初始投资成本计价,以后根据投资企业享有被投资单位所有者权益份额的变动对投资的账面价值进行调整的方法。 权益法的优点在于:投资账户能够反映投资企业在被投资企业中的权益,投资收益反映了投资企业经济意义上的投资收益。 权益法的局限性表现为:投资企业与被投资企业虽然从经济意义上看是一个整体,但从法律意义上看仍然是两个分别独立的法人实体;在权益法下,投资收益的实现与经济流入的时间不相吻合;会计核算比较复杂。,37,四、长期股权投资的后续计量—权益法,(二)权益法的适用范围 投资企业对被投资企业具有共同控制或重大影响时,长期股权投资采用权益法核算。,38,四、长期股权投资的后续计量—权益法,(三)权益法的账务处理 1.新的投资成本的确定 (1)长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本。 (2)长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额应当计入当期损益(营业外收入),同时调整长期股权投资的成本。,39,四、长期股权投资的后续计量—权益法,2.被投资企业实现净损益的会计处理 (1)一般情况下,投资企业取得长期股权投资后,应当按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。 (2)被投资单位发生的净亏损,应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,投资企业负有承担额外损失义务的除外。,40,四、长期股权投资的后续计量—权益法,3.被投资企业除净损益外的其他原因导致所有者权益变动的处理 对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,被投资单位除净损益以外所有者权益的其他变动,企业按持股比例计算应享有的份额,借记或贷记“长期股权投资”(其他权益变动),贷记或借记“资本公积——其他资本公积”科目。,41,五、长期股权投资核算方法的转换,1.权益法改为成本法 投资企业因减少投资等原因对被投资单位不再具有共同控制或重大影响的,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,应当改按成本法核算,并以权益法下长期股权投资的账面价值作为按照成本法核算的初始投资成本。 权益法改为成本法时,按投资的账面价值作为新的投资成本。其后,被投资企业宣告分派利润或现金股利时,属于已计入投资账面价值的部分,作为新的投资成本的收回,冲减新的投资成本。,42,五、长期股权投资核算方法的转换,2.成本法改为权益法 投资企业因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的,应当改按权益法核算,并以成本法下长期股权投资的账面价值或按照《企业会计准则第22号——金融工具确认和计量》确定的投资账面价值作为按照权益法核算的初始投资成本。,43,五、长期股权投资核算方法的转换,将长期股权投资自成本法转按权益法核算的,应按转换时该项长期股权投资的账面价值作为权益法核算的初始投资成本,初始投资成本小于转换时占被投资单位可辨认净资产公允价值份额的差额,借记“长期股权投资”(成本),贷记“营业外收入”科目。,44,七、长期股权投资处置的核算,1.处置长期股权投资,其账面价值与实际取得价款的差额,应当计入当期损益。企业按实际收到的金额,借记“银行存款”等科目,按其账面余额,贷记“长期股权投资”,按尚未领取的现金股利或利润,贷记“应收股利”科目,按其差额,贷记或借记“投资收益”科目。已计提减值准备的,还应同时结转减值准备。,
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