13.政府稅收來源 II：銷售稅和消費稅
段落大意：銷售稅和消費稅也是政府稅收的一個主要來源。
Sales and excise taxes（消費稅） are also a major source of government tax revenue. Many state and local governments levy a sales tax on the purchase of certain items. Consumers usually pay a percentage of the sales price as the tax. Excise taxes are used by all levels of governments. An excise tax is levied on a specific product, such as alcohol, cigarettes, or gasoline. The tax is usually included in the purchase price.
14.政府稅收來源 III：資本稅
段落大意：政府稅收的另一重要來源是資本稅，它是一種收益稅，如對設施、房產等征稅。
Another important source of government revenue is the capital tax. Capital includes items or facilities that generate profits, such as factories, business，machinery, and real estate （房地產）. Some types of capital taxes are known as “profits”taxes. One kind of capital tax used by the federal government in the United States is the corporate income tax. A property tax is a capital tax used by state and local governments and levied on items such as houses or boats.
15.財政赤字及赤字開支
段落大意：政府開銷大於收入時，就會產生財政赤字。政府通過借債而非稅收來彌補赤字則為赤字開支，赤字開支對經濟有利有弊。
When the government spends more than it receives, it runs a deficit （赤字）. Governments finance deficits by borrowing money. Deficit spending, spending of funds that are obtained by borrowing instead of taxation, can be helpful for the economy. For example, when unemployment is high, the government can launch projects that use workers who would otherwise be idle （閑散的）. The economy will then expand because more money is being pumped into it. However, deficit spending also can harm the economy. When unemployment is low, a deficit may result in rising prices, or inflation. The additional government spending creates more competition for scarce workers and resources and this inflates （使膨脹） wages and prices.
16.美國國債
段落大意：許多人都很關注美國國債。他們擔心巨額外債會危害經濟的發展，但經濟學家提出了不同看法。
Many people are concerned about the size of the US national debt. They hold that a large amount of debt harms the economy and that the money used to pay interest on the debt could be better spent on other uses. Some people are also concerned about the ability of future generations to pay back the debt. However, many economists argue that focusing solely on the size of the debt is misleading. They point out that an important measure of the severity of a nation’s debt is its size as a percentage of the nation’s gross domestic product （GDP）. Based on this measurement, the national debt of the United States during the mid-1990s was about half the size of the US debt at the end of World War II in 1945. Other economists contend that when the scale of the debt is compared between years it does not account for the effects of inflation, which makes the debts in later years appear larger.
17.公司籌資
段落大意：公司可以通過發行股票來籌集建工廠所需要的大額資金，也可以通過借錢來完成資本投資。
To take advantage of specialization and to achieve the scale effect （規模效應）, firms must build large production facilities that may cost hundreds of millions of dollars. The firms that build these plants raise some funds with new issues of stock. Firms also borrow huge sums of money every year to undertake these capital investments. When they do it, they compete with government agencies that are borrowing money to finance construction projects and other public spending programs, and with households that are borrowing money to finance the purchase of housing, automobiles, and other goods and services.
18.預算的概念
段落大意：預算指未來一定時期內的收入和支出計劃，其可使商業、政府、私人機構和家庭設定支出的優先級別，並實現既定目標。
Budget refers to forecast of expenditures and revenues for a specific period of time. As a planning document, a budget enables businesses, governments, private organizations, and households to set priorities and monitor progress toward selected goals. To achieve budgetary objectives, it may be necessary to set aside savings or to borrow from outside sources. The personal or family budget is a financial plan that helps individuals to balance income and expenses. A business budget is generally used as a tool to formulate intelligent decisions on the management and growth of a business venture （投機）. The most complicated budgetary process involves a government budget, which is a plan for the collection and expenditure of money needed to carry out the social, military, and economic policies of an administration.
19.家庭預算
段落大意：家庭預算是指家庭收入和支出計劃。支出預算一般包括房租或住房抵押付款、水電氣費、衣食等其他個人開支、住房維修費、交通費、健康費、保險、債務等。
A family budget typically includes a wide array of expenditures as well as options for reserving income and keeping it safe. Expenditures typically include rent or mortgage payments on a house or apartment, utilities （公用事業）, food, clothing and other personal expenditures, household maintenance, like furnishings and appliances, transportation, health, automotive （汽車）, life, and household insurance premiums （保險費）, principal and interest payments on debts and credit, gifts, dues, and charitable contributions, and entertainment and recreation. Options for storing funds and earning money on stored funds include interest-bearing （付息的） savings accounts, time deposits, which earn higher interest rates over months or years, government treasury bills （短期國庫券）, and stock or mutual fund （共有基金） investments. These options help people finance such things as college tuition for themselves or their children, leisure activities, purchases of major goods, and future financial needs.
20.個人預算的目的
段落大意：製訂個人預算的目的是保持收支的良性平衡。
A person’s goal in budgeting is to achieve a positive balance on the bottom line of the balance sheet, so that income exceeds expenditures. If a negative balance remains at the bottom line, the person will want to find a way to spend less or to earn more in order to achieve a positive end balance.
21.製訂個人預算
段落大意：在製訂個人預算時，應該選擇如何花錢和存錢。
In planning personal budgets, individuals weigh choices about how to spend or save money. People might make choices between saving for expensive goods and services and buying cheaper substitutes immediately. They might also decide to go into debt to purchase expensive goods and services, or save for such purchases over the long term. If a person decides to go into debt, he or she should find the most economical way to finance such purchases by comparing the cost of credit offered by various institutions.
22.預算執行中的障礙
段落大意：盡管預算有著明顯的益處，但許多人和家庭並不按照預算來行事，原因包括：結果不顯著、費精力、非固定收入很難估計等。
Though budgeting has obvious advantages, many individuals and families do not operate on budgets because the results can be hard to see, the effort may seem too great, and irregular incomes are difficult to track and predict. Also many people believe that their spending will change only when their incomes change. They may easily be able to see that an increase in their incomes will allow them to increase their spending.
23.買東西前要考慮的三大問題
段落大意：在買東西前要問自己三大問題：是否想要、是否需要和是否可以不要。
Three questions an experienced budgeter might ask before spending are “Do I want it?”, “Do I need it?”, and “Can I do without it?”By establishing a budget and following it faithfully, individuals and families can set patterns for efficient spending and saving, and help themselves avoid periods of severe financial stress.
24.如何製訂個人預算
段落大意：預算應從短期開支開始，再考慮長期計劃。首先估計短期和長期收入，再估計短期和長期花費，最後再將實際花費與預算進行比較。
A budget often starts with a documented plan of weekly or monthly spending for a definite period of time, usually a year. A person may make a budget by first estimating his or her short- and long-term income, and then estimating short- and long-term expenses that must be covered by that income. The method in keeping a budget is to set up a record of money actually spent. Keeping track of incomes and spending is the basis for drawing up a balance sheet （資產負債表）. The final step is to use the balance sheet to compare the budget with actual spending, and adjust it for inconsistencies.