After learning the accounting equations and the logic behind financial statements, many entrepreneurs often ask the next big question: “So how do we actually start recording transactions properly?”
In this post, we’ll explore the correct way to record entries, how accounting items are categorized, what the rules of debits and credits are, and how to apply them in real-world bookkeeping.
在學習完會計恆等式與財報邏輯之後，許多創業者常問的下一個問題是：「那到底要怎麼開始正式記帳？」
這一篇，我們就來談談記帳的正確方式、會計項目怎麼分類、什麼是借貸法則，以及實際記帳的操作邏輯。
創業者、投資人、甚至是精算一份生活預算的個人，都無可避免要面對「財務數字」這門語言。而會計，正是讓這些數字有邏輯、有意義的核心系統。當我們試圖了解一家公司的財務健康時，會發現一切的起點，都繞不開兩條基本會計恆等式。
Mark Cuban, one of the most influential entrepreneurs in the startup world, has repeatedly emphasized that entrepreneurship is one of the most effective ways to become wealthy. Cuban believes that the key to entrepreneurial success is not just innovation but the ability to solve problems and the courage to face challenges. He has mentioned that when he had nothing, he could give his all, and this "power of bankruptcy" allowed him to take risks and ultimately succeed.
在創業界，馬克·庫班（Mark Cuban）無疑是最具影響力的創業家之一。多次強調，創業是成為富豪的有效途徑之一。庫班認為，創業者成功的核心不僅僅在於創新，更在於具備解決問題的能力，以及面對挑戰時的勇氣。他曾表示，當自己一無所有時，反而能夠全力以赴，這種「破產的力量」讓他敢於冒險，並最終走向成功。
The previous article mentioned that national bonds can be included in an asset allocation plan to provide stability. Compared to bonds, time deposits can be considered an even more stable investment option. This article continues by explaining the purpose and role of having time deposits in one’s financial planning.
前篇提到了資產配置可加入國家級債券做穩定資產的規劃。而相對債券，定存可說是更為穩定的投資項目，本篇繼續闡述存在目的。
When we achieve healthy cash flow and accumulate assets through our core business growth, investing in the stock market can present an opportunity to grow those assets even further. With the benefit of time over the long run, the rate of asset growth can also compound and expand. However, this growth is rarely a simple, straight upward line — instead, it’s often a wave-like pattern (see Figure 1), full of ups and downs that constantly affect the emotions of investors.
我們因本業成長取得了良好現金流並累積資產時，投資股票市場是有機會將資產做進一步成長的。在取得長久的人生時間灌注下，資產的放大比率也會跟著增加。然而，這很可能不會是一條單純的向上曲線，而是充滿了起伏 (圖一)，不斷影響投資人心情的波浪線條。
Can the personal cash flow created through self-investment be further increased?
The answer is yes — personal wealth can grow further through investing in businesses and the stock market. In the market, there are securities (namely, stocks) that represent ownership in a corporation. When a company needs to raise capital, it can issue these securities to investors in exchange for ownership stakes.
Once investors receive these ownership certificates, they become shareholders and start sharing both the profits and the risks that come with the company.
透過自我投資下創造的個人現金流，有辦法進一步增長嗎？
個人財富透過投資企業與股市，是有機會的。市場上存在的有價證券 (即股票) 代表了股份有限公司所有權。如果公司需要籌措資金，可以將該證券發給投資者進行所有權分配。投資者得到所有權憑證後即成為股東，也開始分享公司擁有的利潤以及風險。
取得股票最簡單的方式為開立一個證券商，透過正規的市場交易取得。在股票市場投資方式可粗略分以下三種：
到底是因為薪資或創業收入在市場中的無法成長？還是尚未在市場中彰顯價值呢？這似乎是一體多面的探討。