創業者的財務必修課：會計學 (5) 看懂綜合損益表: 收入、存貨、結帳製表 (Accounting (5): Understanding the Comprehensive Income Statement: Revenue, Inventory, and Closing Entries)

         Accounting is much closer to everyday life than we often imagine. This is especially true in the world of buying and selling—whether it’s a convenience store, a boutique clothing shop, or even an online store, they all operate under the same accounting logic: revenue, inventory, and bookkeeping. This is also a fundamental element of the statement of comprehensive income.

         會計，遠比想像中更貼近日常生活。特別是買賣業，不管是便利商店、精品服飾店，甚至是線上商店，背後其實都是同一套會計邏輯：收入、存貨、記帳。這也是綜合損益表的基本要素。

 

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創業者的財務必修課：會計學 (4) 會計循環 (Accounting (4): The Accounting Cycle)

The Accounting Cycle: The Birth of a Business Storybook

        The accounting cycle is like the financial journey of a business: every transaction leaves its mark along the path, and each step requires more than just mechanical bookkeeping— it relies heavily on the "accounting judgment" that runs through each stage. If you've ever wondered, "How does accounting go from an invoice to a financial statement?" Bargson is writing this article for drawing an accounting map.

會計循環：一本商業故事書的誕生

                會計循環宛如企業日常的金融旅程：每一筆交易都在這條路徑中留下足跡，每個環節都需要不只是機械式的記帳，更仰賴貫穿在每一步的「會計判斷」。如果你曾經問過：「會計到底怎麼從一張發票走到財務報表？」博格勝撰寫這篇文章，將初步勾勒出會計地圖。

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創業者的財務必修課：會計學 (3) 如何記帳? (Accounting (3): How Do We Make Accounting?)

        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。

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創業者的財務必修課：會計學 (2): 兩條重要的會計恆等式深探與四大財務報表 (Accounting (2) A Deeper Dive into the Two Fundamental Accounting Equations and the Four Core Financial Statements)

         

       Entrepreneurs, investors, and even individuals who meticulously plan their personal budgets inevitably have to confront the language of “financial numbers.” Accounting is the core system that gives these numbers structure and meaning. When we try to understand a company’s financial health, we’ll find that everything begins with two fundamental accounting equations.

        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。

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創業者的財務必修課：會計學 (1) (A Mandatory Lesson for Entrepreneurs: Accounting (1))

    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。

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人生值得投資的項目 (六之二)、定存 (The Thing Worth to Invest in Life. (6.2) Time (or Certification) Deposit)

         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。

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人生值得投資的項目 (六之一)、債券 (The Thing Worth to Invest in Life. (6.1) Bonds)

        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。

圖一、股票市場的上下起伏

        短期內假使遇到金融危機，在股市的資產大幅縮水下，投資人想提領現金將需要克服很大的壓力。此時資產配置裡如果包含了相對起伏較穩定的標的，投資人的心情也會相對穩定，而不易被市場牽動。以下博格勝將概述三種相對穩定的投資資產：債券、定存及儲蓄險。而對於每種資產的存在目的也會解釋。

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