資產與債務
Carl and Sue are friends. They are looking at Forbes Real Time Billionaire list.
卡爾與蘇是朋友。他們在看富比士的即時富豪榜。
Carl: Hey, do you know Elon Musk’s net worth now stands at $271.2 billion?
卡爾：嘿，妳知道馬斯克目前的身價高達2,712億美元嗎？
Sue: That’s not a surprise to me. He is the richest person in the world. But I wonder how a person’s net worth is calculated. We don’t just put a price on a person after all.
蘇：我不意外啊，他可是全球首富呢。但我好奇一個人的淨值是怎麼計算出來的。畢竟我們不會直接給某人標價吧。
calculation(n.)計算、算式calculator(n.)計算機figure out 計算出
Carl: To put it simply, net worth is about what you own compared to what you owe.
卡爾：簡單來說，淨值是比較妳所擁有的資產與積欠的債務。
compared to 相較於own(v.)擁有owe(v.)欠
Sue: So it’s one’s assets minus liabilities.
蘇：所以淨值就是資產減去債務囉。
asset(n.)資產fixed asset 固定資產current asset 流動資產liability(n.)債務、責任criminal liability 刑事責任tax liability 繳稅責任
Carl: Correct. If your assets exceed your liabilities, you have a positive net worth, and vice versa.
卡爾：沒錯。如果妳的資產比債務多，那妳的淨值就是正值，反之亦然。
exceed(v.)超過、超出negative(adj.)負的
Sue: I see. Then what is considered an asset?
蘇：了解，那什麼會被視作資產呢？
be considered (to be) 被視為～
Carl: Tangible assets include investments, bank accounts, brokerage accounts, retirement funds, real estate, and possessions, such as your car, jewelry and collectibles. Intangible assets such as goodwill, brand recognition and intellectual property, patents, trademarks, and copyrights are sometimes factored in as well.
卡爾：有形資產包含投資、銀行帳戶、經紀帳戶、退休基金、房地產以及車子、首飾與收藏品等財產。而商譽、品牌認知、智慧財產權、專利、商標與版權等無形資產有時也會列入計算。
tangible(adj.)真實的、非想像的、可觸摸的、有形的intangible(adj.)無形的possession(n.)擁有(物)、財產factor ... in 將～列入考量或計算
Sue: What about liabilities?
蘇：那債務呢？
Carl: Liabilities refer to your mortgage, loans, credit card debt, student loans, and any other debt.
卡爾：債務指的是房貸、貸款、信用卡債、學貸與其他債務。
debt(n.)債務debtor(n.)債務人run up a debt 積欠債務pay down a debt 償還部分債務pay off a debt 還清債務
Sue: What is the point of knowing where I stand financially? I’m not a billionaire anyway.
蘇：為什麼要知道我個人的財務狀況呢？我又不是什麼億萬富豪。
financially(adv.)財務上
Carl: Net worth gives you a snapshot of your financial situation. It can help you evaluate your current spending and plan for the future.
卡爾：淨值可讓妳了解自己的財務狀況，這有助於評估目前的花費，並且為未來規劃。
snapshot photo booth 快照機(亭)give a snapshot of sth. 提供某事的簡要情況evaluate(v.)評估