Limit of Liability/Disclaimer of Warranty: 责任限制/免责声明：
This book contains the opinions and ideas of its author. It is sold with the understanding that neither the author nor the publisher, through the publication of this book, is engaged in rendering financial, legal, consulting, investment or other professional advice or services. If the reader requires such advice or services, a competent professional should be consulted. The strategies outlined in this book may not be suitable for every individual, and are not guaranteed or warranted to produce any particular results. No warranty is made with respect to the accuracy or completeness of the information contained herein. Both the author and publisher specifically disclaim any responsibility for any liability, loss, or risk, personal or otherwise, which is incurred as a consequence, directly 本书仅代表作者的观点和想法。在出售本书时，作者和出版商均不得通过出版本书提供金融、法律、咨询、投资或其他专业建议或服务。如果读者需要此类建议或服务，应咨询有能力的专业人士。本书所概述的策略可能并不适合每一个人，也不保证或担保会产生任何特定的结果。本书不保证所含信息的准确性或完整性。作者和出版商明确声明不对任何直接或间接导致的个人或其他责任、损失或风险承担任何责任。
or indirectly, of the use and application of any of the contents of this book. 或间接使用和应用本书的任何内容。
PRAISE FOR MIKE MICHALOWICZ 对迈克-米哈洛维奇的赞誉
THE PUMPKIN PLAN 南瓜计划
“Michalowicz is rapidly becoming one of the most innovative business authors of our time.” "Michalowicz正迅速成为当代最具创新精神的商业作家之一"。
Rieva Lesonsky, former editorial director for Entrepreneur Magazine Rieva Lesonsky，《企业家》杂志前编辑主任
“Every page, every chapter, as I read this book, I asked myself ‘Michael E. Gerber, how come YOU didn’t think of that?’ Just remarkable. Just absolutely a remarkable book. Every one of you- entrepreneurs, business owners, read it! Do it now!” "每一页，每一章，当我读这本书的时候，我都在问自己'迈克尔-E-格伯，你怎么就没想到呢？太了不起了。这绝对是一本了不起的书。你们每个人--企业家、企业主，都应该读读这本书！现在就读！"
Michael Gerber, author of The E-Myth 迈克尔-格伯，《E-神话》作者
“This book reveals degrees of knowledge and wisdom I have rarely seen in writing before. If you read only one book this year, let it be The Pumpkin Plan.” "这本书所揭示的知识和智慧程度是我以前很少在文字中看到的。如果你今年只读一本书，那就让它成为《南瓜计划》吧。
Bob Burg, co-author of The Go-Giver 鲍勃-伯格，《赠与者》合著者
THE TOILET PAPER ENTREPRENEUR 卫生纸企业家
“the business cult classic” "商业经典"
BusinessWeek 商业周刊
“[Mike Michalowicz is] knowledgeable. He’s practical. He’s brilliantly, refreshingly funny.” "（Mike Michalowicz）知识渊博。他很实用。他幽默风趣，令人耳目一新"。 SmallBizTrends.com
“… if you need a swift kick in the butt to achieve your business dreams, read on.” "......如果你需要一记重拳来实现你的商业梦想，请继续阅读"。
BrazenCareerist.com
“I can say without hesitation that The Toilet Paper Entrepreneur, by Mike Michalowicz is the first book my Mom ever ran off with before I even had a chance to browse it.” "我可以毫不犹豫地说，迈克-米哈洛维奇（Mike Michalowicz）所著的《厕纸企业家》是我妈妈在我还没来得及浏览的情况下就拿走的第一本书"。
Chris Brogan, social media expert and author of The Impact Equation 社交媒体专家、《影响力方程式》作者克里斯-布罗根
DEDICATION 捐赠
To my daughter, Adayla, and her piggy bank. 献给我的女儿 Adayla 和她的存钱罐。
TABLE OF CONTENTS 目录
PRAISE FOR MIKE MICHALOWICZ 对迈克-米哈洛维奇的赞誉
ACKNOWLEDGMENTS 致谢
INTRODUCTION 引言
CHAPTER ONE: Taming The Beast 第一章：驯兽驯兽
CHAPTER TWO: How Profit First Works 第二章：利润第一 "如何运作
CHAPTER THREE: The Naked Truth 第三章：赤裸裸的真相
CHAPTER FOUR: Choose Your Own Adventure 第四章：选择你自己的冒险
CHAPTER FIVE: Day One, Quarter One, Year One and Forever 第五章：第一天、第一季度、第一年和永远
CHAPTER SIX: Destroying Debt 第六章：消灭债务
CHAPTER SEVEN: Found Money. 第七章：捡到的钱。
CHAPTER EIGHT: Sticking With It 第八章：坚持到底
CHAPTER NINE: Profit First - Advanced Techniques 第九章：利润至上--高级技巧
CHAPTER TEN: Living Profit First 第 10 章：生活利润第一
CHAPTER ELEVEN: Where It All Falls Apart 第十七章：一切分崩离析
CHAPTER TWELVE: Financial Freedom Is Just a Few Clicks Away.ADDITIONAL BOOKS BY MIKE MICHALOWICZ 第十二章：只需点击几下，就能实现财务自由。
ACKNOWLEDGMENTS 致谢
They say it takes a small army to write a book. They’re right. My army is Anjanette Harper. 有人说，写一本书需要一小队人马。他们是对的。我的军队就是安珍妮特-哈珀。
Anjanette and I challenged each other relentlessly. We laughed. We cried. We yelled. We decided to give up, because it just couldn’t be done. But finally it worked-we agreed on a small Mexican place for lunch and that the best thing to do was to share the nachos with the guacamole on the side. With that settled, we got to work on this book. Two years later we finished Profit First. 我和安扬内特无情地挑战着对方。我们笑过。我们哭过。我们大喊大叫。我们决定放弃，因为这根本做不到。但最后，我们终于成功了--我们商定在一家墨西哥小餐馆共进午餐，最好的办法就是分享玉米片和鳄梨酱。就这样，我们开始着手写这本书。两年后，我们完成了《利润至上》。
Thank you, Anjanette. You are the yin to my yin (yang is kinda overrated). 谢谢你，Anjanette。你是我的 "阴"（"阳 "有点被高估了）。
Thanks to Zoë Bird (who on earth knew a hyphen, en dash and em dash were different things? I take that back-you did), Nicki Harper (did you really proofread this in a barn?), Olaf Nelson (the eyeless black pig wins), Liz Dobrinska (seriously?!? Did someone just chase us down in a giant factory because your heel broke off at the welding station, thirty minutes ago, and you said nothing?), Jackie Pennetta (for booking every flight, hotel, rental car, taxi, and shipment-with never a single hiccup), Lisa DiMona (for saying “make them regret it”), and Melanie Ramiro (for helping me share everything I know, with everyone possible, on every single day available). 感谢 Zoë Bird（地球上有谁知道连字符、en 破折号和 em 破折号是不同的东西？我收回这句话--你确实知道）、尼基-哈珀（你真的是在谷仓里校对的吗？）、奥拉夫-尼尔森（无眼黑猪获胜）、利兹-多布林斯卡（真的吗？是不是有人因为你三十分钟前在焊接站脚后跟断了而在一个巨大的工厂里追我们，而你却什么都没说？）、杰姬-佩内塔（为我预订了所有航班、酒店、租车、出租车和船票，从未出现过任何差错）、丽莎-迪莫娜（为我说 "让他们后悔"）和梅兰妮-拉米罗（为我在每一个可能的日子里，帮助我与所有人分享我所知道的一切）。
There was another elite force operating behind the scenes-similar to the Navy SEALS, but tougher. I called them the Fab 15. They volunteered to read Profit First the second I finished the manuscript and had eight days to read the entire book and give me critical feedback on every single concept in it. This elite team included: Debbie Horovitch (Social Sparkle & Shine), Gloria Rand (Internet Marketing Expert), Joey Himelfarb (client advocate and service provider… in other words a really, really great salesperson), Kim LaCroix (The Inspired Vacation Journal), Paula Mottshaw (Freelance Creative), Lisa Robin Young (singer and musician), Bill Walsh (father of Liam, Cecile, and Nicholas), Frank Bravata (New 还有一支精英部队在幕后操纵--类似于海豹突击队，但更加强悍。我称他们为 "Fab 15"。我一完成手稿，他们就主动要求阅读《利害关系第一》，并在八天内读完全书，对书中的每一个概念提出批评意见。这个精英团队包括黛比-霍罗维奇（Debbie Horovitch）（《社交闪耀》）、格洛丽亚-兰德（Gloria Rand）（网络营销专家）、乔伊-希梅尔法布（Joey Himelfarb）（客户倡导者和服务提供商......换句话说，是一位非常非常出色的销售人员）、金-拉克鲁瓦（Kim LaCroix）（《灵感假期日志》）、宝拉-莫特肖（Paula Mottshaw）（自由职业创意人）、丽莎-罗宾-杨（Lisa Robin Young）（歌手兼音乐家）、比尔-沃尔什（Bill Walsh）（利亚姆、塞西尔和尼古拉斯的父亲）、弗兰克-布拉瓦塔（Frank Bravata）（新
Millennium Technology Services), Jeff Johnson (Technology Marketing Toolkit), Jessica Oman (Write Ahead Consulting), Nicole Fende (The Numbers Whisperer), Edwin Soler (Libreria Berea), Hilary Snow (My Massage Bliss), Jason Spencer (Spencer Weddings and Entertainment) and, perhaps the most integral, kind, genuine human being on this planet, Zarik Boghossian. If you are ever in the LA area, look Zarik up. Try to grab him for a cup of coffee and some nazook-you will discover the secret to being a shrewd entrepreneur and the most considerate, kindhearted soul at the same time. Millennium Technology Services）、Jeff Johnson（技术营销工具包）、Jessica Oman（Write Ahead Consulting）、Nicole Fende（The Numbers Whisperer）、Edwin Soler（Libreria Berea）、Hilary Snow（My Massage Bliss）、Jason Spencer（Spencer Weddings and Entertainment），以及可能是这个星球上最完整、最善良、最真诚的人--Zarik Boghossian。如果你在洛杉矶地区，一定要去找扎里克。你会发现他是一个精明的企业家，同时也是一个最体贴、最善良的人。
Thank you to all the wonderful folks at creativeLIVE. This book wouldn’t exist if wasn’t for you. 感谢 creativeLIVE 的所有好朋友。没有你们，就没有这本书。
To my children. . . It’s time for a trip to Busch Gardens (that’s our Disney). To Krista, I live you. 致我的孩子们. .是时候去布希花园（那是我们的迪斯尼）了。致克里斯塔，我为你而活。
And my thank yous would not be complete without acknowledging you. My hat’s off to you, entrepreneur. You are my definition of a superhero, you know, because you are fighting to bring profitability to yourself, your family, your employees, your community and our world. Thank you for that. Keep fighting, superhero! 如果没有你，我的感谢就不完整。我向你致敬，企业家。你是我心目中的超级英雄，因为你在为自己、家人、员工、社区和我们的世界创造利润而奋斗。为此感谢你。继续奋斗吧，超级英雄！
INTRODUCTION 引言
Profit First = mind blown. Everything I learned about accounting is now out the door #pumpkinLIVE @MikeMichalowicz @creativeLIVE 利润第一 = 脑洞大开。我学到的所有会计知识现在都用不上了 #pumpkinLIVE @MikeMichalowicz @creativeLIVE
—Kali Ann Bauer @AmbientArtPhoto -Kali Ann Bauer @AmbientArtPhoto
This book was born in San Francisco. I was at the creativeLIVE studios teaching business growth strategies from my second book, The Pumpkin Plan. During one of the event sessions, I explained the basic concept of the Profit First system, the simple method I developed to ensure that I would have not only a financially healthy business, but a seriously profitable one. 这本书诞生于旧金山。当时我正在 creativeLIVE 工作室讲授我的第二本书《南瓜计划》中的业务增长战略。在一次活动中，我解释了 "利润第一 "系统的基本概念，这是我开发的一种简单方法，它不仅能确保我的企业财务健康，还能确保我的企业盈利丰厚。
One of the tools of Profit First is the Instant Assessment, a way to quickly gauge the real financial health of your business. When I ran the assessment on a volunteer attendee, the Profit First system clicked for everyone in the room. 利润第一 "的工具之一是 "即时评估"，这是一种快速评估企业真实财务健康状况的方法。当我对一位志愿参会者进行评估时，在场的每个人都对利润第一系统产生了兴趣。
All creativeLIVE presentations are also broadcast live online and eight thousand viewers had tuned in for my event. Tweets and comments started flying in from all over the world. Because the Instant Assessment is so fast and easy, I wasn’t totally surprised to see the many comments from online viewers saying that they had assessed their business right then and there. Entrepreneurs, CEOs, freelancers, business ownerseveryone shared how relieved they were to learn this simple method. It was as though they had each experienced a sudden, total clarity, an instant jolt of confidence about the money side of their businesses. 所有 creativeLIVE 演讲都在网上直播，有八千名观众收看了我的活动。推文和评论从世界各地飞来。由于 "即时评估 "是如此快速和简单，当我看到许多在线观众评论说他们当时就对自己的业务进行了评估时，我并没有感到完全惊讶。企业家、首席执行官、自由职业者、企业主--每个人都分享了他们学习这种简单方法后如释重负的心情。他们每个人都仿佛经历了一场突如其来的大彻大悟，瞬间对自己企业的财务状况充满信心。
I had shared the four core principles of Profit First and the Instant Assessment in less than thirty minutes and I saw that people didn’t just understand it, they were already applying it. When a tweet came from Kali Ann Bauer @AmbientArtPhoto, I knew the Profit First system hit home. (Kali has since taken down her Twitter account, but you can check her out at AmbientArtPhotographynd.com.) Here is the tweet, captured by the creativeLIVE host: 我在不到 30 分钟的时间里分享了利润第一和即时评估的四项核心原则，我看到人们不仅理解了这些原则，而且已经在应用了。当 Kali Ann Bauer @AmbientArtPhoto 发来一条推特时，我知道 "利润第一 "系统已经深入人心。(卡莉已经注销了她的推特账户，但你可以在 AmbientArtPhotographynd.com 上查看她）。以下是创意生活主持人捕捉到的推文：
Profit First = mind blown. Everything I learned about accounting is now out the door #pumpkinLIVE @MikeMichalowicz @creativeLIVE 利润第一 = 脑洞大开。我学到的所有会计知识现在都用不上了 #pumpkinLIVE @MikeMichalowicz @creativeLIVE
But it wasn’t until I met Debbie Horovitch that I understood just how vital it was that I break down the Profit First system further and make it available to entrepreneurs all over the world. 但是，直到我遇到黛比-霍罗维奇，我才明白进一步分解 "利润第一 "系统并将其提供给全世界的企业家是多么重要。
After the segment ended, we took a break. The camera and lighting people hustled to get ready for the next segment. Me? I was pumped! It was amazing to see this instant evidence showing how powerful Profit First truly is. Not only did it work for different people with different businesses of different sizes, it worked instantly. I was thrilled. 片段结束后，我们休息了一会儿。摄像和灯光师忙着为下一个环节做准备。而我呢，则兴奋不已！看到这些即时证据表明 "利润第一 "有多么强大，真是令人惊叹。它不仅对不同规模、不同业务的人有效，而且立竿见影。我非常激动。
When the producer ran toward me, I threw up my hand for a high-five, but she didn’t see it and went in for a fist bump instead. Then ensued the most awkward moment in human enthusiasm: when a high-five is met with a fist bump and quickly turns into a fist-five-handshake. So awkward. But she didn’t even notice. 当制片人向我跑来时，我举起手想和她击掌，但她没有看到，而是和我握起了拳头。于是，人类热情中最尴尬的时刻出现了：当击掌遇到拳头碰撞时，很快就变成了击拳握手。太尴尬了。但她却浑然不觉。
With her fist in my hand, she blurted, “That was amazing! Comments are still flying in. Can I use Profit First for my personal life? Be sure to open the next segment with a recap. Drink some water; your voice is getting a little hoarse. Take a quick five and then head over to makeup to get some shine off your forehead. And you can let go of my fist now, Mike.” 她握着我的拳头，大声说："太棒了！评论仍然纷至沓来。我能把 "利润第一 "用于我的个人生活吗？请务必在下一环节开场时进行回顾。喝点水；你的嗓子有点哑了。快速休息五分钟，然后去化妆间把额头上的油光去掉。你现在可以放开我的拳头了，迈克。"
The producer ran over to the lighting guys; I grabbed a glass of water, chewed on my pen and looked around to see if anyone had witnessed the fist-five. 制片人跑去找灯光师；我拿起一杯水，咬着笔，环顾四周，看看是否有人目睹了击拳的场面。
That’s when Debbie Horovitch, the entrepreneur behind the Social, Sparkle & Shine Agency-a Toronto, California firm that specializes in social media services-approached me. Debbie said, “Could we put my business through the assessment?” 这时，Social, Sparkle & Shine Agency（一家专门提供社交媒体服务的加利福尼亚州多伦多公司）背后的企业家黛比-霍洛维奇（Debbie Horovitch）找到了我。黛比说："我们能让我的企业接受评估吗？
“Sure,” I said. “It only takes a minute or two.” "当然 "我说"只需要一两分钟"
Pen in my mouth, people hustling and bustling all around us, I ran through it right then and there. It was as if Debbie and I were in a world of our own. I scrawled her annual revenue number on the board. We ran 我嘴里含着笔，周围的人熙熙攘攘，我当时就跑了过去。我和黛比仿佛进入了自己的世界。我在黑板上写下了她的年收入数字。我们跑了
the percentages. Debbie looked at the results and started to shake with sobs. 百分比。黛比看着结果，开始泣不成声。
She couldn’t bear to look at where she was, or where the Instant Assessment said she should be. 她不忍心去看她所在的地方，也不忍心去看即时评估说她应该在哪里。
“I’ve been a fool,” she said, tears streaming down her face. “Everything I have done over the last ten years is wrong. I am such a fool. I am a fool. I am a fool.” "我是个傻瓜，"她说着，泪流满面。"我过去十年所做的一切都是错的。我真是个傻瓜。我是个傻瓜。我是个傻瓜
Let me admit right now, I’m a co-crier-when people cry I go right there with them. As soon as Debbie started, my eyes welled up with tears and the pen in my mouth dropped to the floor. I put my arm around Debbie to try to comfort her. 让我现在就承认，我是一个共同哭泣者--当人们哭泣时，我就会和他们一起哭泣。黛比一开始哭，我的眼泪就涌了出来，嘴里的笔也掉到了地上。我搂着黛比，试图安慰她。
For ten years, Debbie had put her soul into her business, giving it everything she had, sacrificing her personal life in order to give her business life, and yet she didn’t have a dime (or a successful business) to show for it. Of course she knew the truth of her struggles all along, but she had chosen to dance around that truth and continue to live in denial. 十年来，黛比全身心地投入到她的事业中，为之付出了一切，牺牲了她的个人生活，只为给她的事业带来生机，但她却没有得到一毛钱（或一个成功的事业）的回报。她当然知道自己一直在挣扎的真相，但她选择了绕过真相，继续生活在否认中。
Putting your nose to the grindstone is a really easy way to cover up for an unhealthy business. We think, if we can just work harder, longer, betterif we can just hold out-something good will happen, one day. Something big is just around the corner, right? Something that can wipe away all of the debt, financial stress and worry, just like magic. After all, don’t we deserve that? Isn’t that how the story is supposed to end? 埋头苦干是掩盖不健康业务的一个非常简单的方法。我们认为，如果我们能更努力、更长久、更好地工作，如果我们能坚持下去，总有一天会有好事发生。大事就在不远处，对吗？就像变魔术一样，把所有的债务、财务压力和担忧一扫而空。毕竟，难道这不是我们应得的吗？故事的结局不就应该是这样吗？
No, my friend, that’s the movies - nothing like what we experience in real life. 不，我的朋友，那是电影里的情节--与我们在现实生活中经历的完全不同。
When Debbie ran the Instant Assessment, she had to face reality: Her business was on the verge of death and it was taking her down with it. She kept saying, “I am a fool; I am a fool.” 当黛比经营 "即时评估 "时，她不得不面对现实：她的生意濒临死亡，而她也被拖垮了。她不停地说："我是个傻瓜；我是个傻瓜"。
Those words tore into me, because I’d been there. I understand exactly how it feels to face the naked truth about my business, my bank account, my strategies and my hard-fought success. 这些话刺痛了我，因为我也曾经历过。我完全理解面对自己的事业、银行账户、战略和来之不易的成功时赤裸裸的真实感受。
My own wake-up call came in the form of my daughter’s piggy bank. My story goes back before that, though, back to when I began to lose my way -the day I received a check for $388,000\$ 388,000. It was the first of several checks I would receive for the sale of my second company, a multimillion-dollar computer forensic investigations business I had co-founded, to a Fortune 500 firm. I had now built and sold two companies, and that check was all the proof I needed that my friends and family were right about me: When it came to growing businesses, I had the Midas touch. 女儿的存钱罐给我敲响了警钟。我的故事可以追溯到那之前，追溯到我开始迷失方向的时候--那天我收到了一张 $388,000\$ 388,000 的支票。这是我出售第二家公司时收到的几张支票中的第一张，我的第二家公司是我与他人共同创办的一家价值数百万美元的计算机取证调查公司，出售给了一家财富 500 强公司。现在，我已经建立并出售了两家公司，这张支票就是我所需要的证明，证明我的朋友和家人对我的评价是正确的：在企业发展方面，我有 "迈达斯之手"。
The day I received the check, I bought three cars: a Dodge Viper (my college fantasy dream car, something I promised I would get for myself “one day” when I “made it,” aka, the “that-guy-must-have-a-tiny-peniscar”), a Land Rover for my wife, and a spare-a tricked-out BMW. 收到支票的当天，我就买了三辆车：一辆道奇蝰蛇（我大学时的梦想之车，我曾许诺 "有朝一日 "当我 "成功 "时，我会为自己买一辆，又名 "那个男人必须拥有的小跑车"），一辆给我妻子的路虎，还有一辆备用车--一辆改装过的宝马。
I had always believed in frugality, but now I was rich (with an ego to match). I joined the private club; the one where, the more money you give, the higher they place your name on the members’ wall. And I rented a house on a remote Hawaiian island so my wife, my children and I could spend the next three or so weeks experiencing what our new lifestyle would be like. You know, “how the other half lives.” 我一直信奉节俭，但现在我有钱了（还有与之相匹配的自负）。我加入了私人俱乐部；在那里，你捐的钱越多，他们把你的名字挂在会员墙上的位置就越高。我在夏威夷的一个偏远小岛上租了一间房子，这样我的妻子、孩子和我就可以在接下来的三周左右的时间里体验一下我们的新生活方式。你知道，"另一半是怎么生活的"
I thought it was time to revel in the money I had created. What I didn’t know was, I was about to learn the difference between making money (income) and accumulating money (wealth). These are two very, very different things. 我以为是时候陶醉在自己创造的财富中了。但我不知道的是，我即将了解到赚钱（收入）和积累金钱（财富）之间的区别。这是两件截然不同的事情。
I launched my first business on ambition and air, sleeping in my car or under conference room tables when visiting clients in order to avoid the cost of hotels. So imagine the surprised look from my wife, Krista, when I asked the sales guy at the dealership for “the most expensive Land Rover you have.” Not the best Land Rover. Not the safest Land Rover. The most expensive Land Rover. He skipped his way to the manager, doing a giddy hand-clap. 我靠着雄心壮志和一腔热血创立了自己的第一家公司，在拜访客户时，我就睡在车里或会议室的桌子底下，以避免酒店的费用。因此，当我向车行的销售人员询问 "你们最贵的路虎车 "时，可以想象我的妻子克里斯塔会露出怎样惊讶的表情。不是最好的路虎。不是最安全的路虎。而是最贵的路虎。他蹦蹦跳跳地跑到经理面前，目瞪口呆地拍起手来。
Krista looked at me and said, “Have you lost your mind? Can we really afford this?” 克里斯塔看着我说："你疯了吗？我们真的负担得起吗？"
Full of snark, I said, “Can we afford it? We have more money than God.” I will never forget the stupidity coming out of my mouth that day; such disgusting words, such a disgusting ego. Krista was right. I had lost my mind-and, at least for the moment, my soul. 我满脸讥讽地说："我们买得起吗？我们的钱比上帝还多。"我永远忘不了那天从我嘴里说出的蠢话；如此恶心的话，如此恶心的自我。克里斯塔是对的。我失去了理智，至少在那一刻，我失去了灵魂。
Yup. That day was the beginning of the end. What I was well on my way to discovering was, while I knew how to make millions, what I was really, really proficient at doing was losing millions. 是的那一天是末日的开始。我逐渐发现，虽然我知道如何赚取数百万美元，但我真正精通的是如何亏损数百万美元。
It wasn’t just the lifestyle I bought into that caused my financial downfall. The trappings of success were a symptom of my arrogance-I believed in my own mythology. I was King Midas, reinvented. I could do no wrong. And because I had the golden touch and knew how to build successful businesses, I decided that investing in a dozen brand-new start-ups was the best way to use my windfall. After all, it was only a matter of time before my entrepreneurial genius rubbed off on these promising companies. 导致我经济衰退的不仅仅是我所接受的生活方式。成功的外衣是我傲慢的表现--我相信自己的神话。我是重塑的迈达斯国王。我不会做错任何事。因为我有金手指，知道如何建立成功的企业，所以我决定投资十几家全新的初创公司，这是利用我的意外之财的最佳方式。毕竟，我的创业天才迟早会影响到这些前途无量的公司。
Did I care if the founders of these companies knew what they were doing? No-I had all the answers (read that with massive douchey emphasis). I assumed that my golden touch would more than compensate for their lack of business expertise. I hired a team to manage the infrastructure of all of these start-ups-accounting, marketing, social media, web design. I was sure I had the formula for success: a promising start-up, the infrastructure and my incredible, superior, magic touch (more douchey emphasis). 我关心这些公司的创始人是否知道他们在做什么吗？不，我有所有的答案（读这句话的时候要强调一下）。我想，我的金手指足以弥补他们在商业专业知识方面的不足。我雇佣了一个团队来管理所有这些初创公司的基础设施--会计、市场营销、社交媒体、网页设计。我确信我有成功的公式：一家有前途的新创公司、基础设施和我不可思议的、卓越的、神奇的触觉（更多的 "蹩脚 "强调）。
Then, I started writing checks-five thousand to one person, ten thousand to another, every month more checks, and still more. One time, I cut a check for fifty thousand dollars to cover expenses for one of these companies. In retrospect, it was clear that I would not be able to grow all of these companies to the point where they would eventually become niche authorities, as I had with my two previous companies. There was never enough revenue to cover the ever-increasing mountain of bills. 然后，我开始写支票--给一个人 5000 美元，给另一个人 1 万美元，每个月都写更多的支票，而且越写越多。有一次，我开了一张五万美元的支票，用来支付其中一家公司的开支。现在回想起来，我显然无法像前两家公司那样，把所有这些公司都发展壮大，最终成为利基市场的权威。收入永远不够支付不断增加的账单。
Because of my massive ego, I didn’t allow the good people who started these businesses to become true entrepreneurs. They were just my pawns. 因为我的自负，我不允许那些创业的好人成为真正的企业家。他们只是我的棋子。
I ignored the signs and kept funneling money into my investments, sure that King Midas would be able to turn it all around. 我没有理会这些迹象，继续把钱投入到我的投资中，确信迈达斯国王能够扭转这一切。
Within twelve months, all of the companies I invested in, save for one, went belly-up. When I started writing checks to pay bills for companies that had already folded, I realized that I was not an angel investor; I was the Angel of Death. 在 12 个月内，除了一家公司之外，我投资的所有公司都倒闭了。当我开始为已经倒闭的公司开支票付账单时，我意识到自己不是天使投资人，而是死亡天使。
It was a monumental disaster. Scratch that; II was a monumental disaster. Within a couple of years, I lost nearly every penny of my hard-earned fortune. Over half a million in savings gone. A much larger (embarrassingly larger) amount of investment money gone. Worse, I had no incoming revenue. By February 14th of 2008, I was down to my last ten thousand dollars. 这是一场巨大的灾难。我是说， II 是一场巨大的灾难。几年之内，我几乎输掉了辛苦赚来的所有财产。五十多万存款没了。更多的投资款也没了。更糟糕的是，我没有任何收入。到 2008 年 2 月 14 日，我只剩下最后的 1 万美元。
I will never forget that Valentine’s Day. Not because it was so full of love (even though it was), but because it was the day I realized that the old adage, “When you hit rock bottom, the only way to go is up,” is total bullshit. I discovered that day that, when you hit rock bottom, sometimes you get dragged along the bottom, scraping your face on every one of those rocks until you’re battered, bruised and bloodied. 我永远不会忘记那个情人节。不是因为它充满了爱（尽管它确实充满了爱），而是因为那天我意识到，"当你跌入谷底时，唯一的出路就是向上 "这句老话完全是胡说八道。那天我发现，当你跌入谷底时，有时你会被拖到谷底，在每一块石头上刮伤你的脸，直到你遍体鳞伤、伤痕累累、鲜血淋漓。
That morning, I got a call at my office from Keith, my accountant. He said, “Good news, Mike. I got a jump-start on your taxes this year and just finished your return for 2007. You only owe $28,000\$ 28,000.” 那天早上，我的会计凯斯打电话到我的办公室。他说："好消息，迈克。你今年的报税工作已经开始了，我刚刚完成了你 2007 年的报税表。你只欠 $28,000\$ 28,000 。"
I felt a sharp pain in my chest, like a knife stabbing me. I remember thinking, “Is this what it feels like to have a heart attack?” 我感到胸口一阵剧痛，就像被刀刺了一下。我记得当时在想 "这就是心脏病发作的感觉吗？"
I would have to scramble to get the $18,000\$ 18,000 I didn’t have, and then figure out how to cover my mortgage next month plus all of the small recurring and unexpected expenses that added up to a whole lot of cash. 我必须争分夺秒地拿到我没有的 $18,000\$ 18,000 ，然后想办法支付下个月的房贷，再加上所有经常性的小额支出和意外支出，加起来就是一大笔现金。
As Keith wrapped up the call, he said that the bill for his services would arrive on Monday. 基思在结束通话时说，他的服务账单将于周一到账。
“How much?” I asked. “Two thousand.” "多少钱？"我问"两千"
I felt the knife twist. I had $10,000\$ 10,000 to my name and bills totaling three times that amount. After I ended the call, I put my head on my desk and 我感到刀子在拧。我名下有 $10,000\$ 10,000 ，账单总额是这个数字的三倍。结束通话后，我把头靠在桌子上，然后
cried. I had gone so far astray from my values, from who I was at my core, that I had destroyed everything. Now, not only could I not pay my taxes; I had no idea how I would provide for my family. 我哭了我已经偏离了我的价值观，偏离了我的核心，我已经毁掉了一切。现在，我不仅无法纳税，也不知道该如何养家糊口。
At the Michalowicz household, Valentine’s Day is a legit holiday- on a level with Thanksgiving. We have a special dinner together, exchange cards and go around the table sharing stories about what we love about each other. This is why Valentine’s Day is my favorite day of the year. Typically, I would come home with flowers, or balloons, or both. That Valentine’s Day I came home with nothing. 在 Michalowicz 家，情人节是与感恩节同等重要的节日。我们一起吃一顿特别的晚餐，交换贺卡，然后围着桌子分享我们彼此爱对方的故事。这就是为什么情人节是我一年中最喜欢的日子。通常，我会带着鲜花或气球回家，或者两者兼而有之。情人节那天，我什么也没带。
Though I tried to hide it, my family knew something was wrong. At the dinner table, Krista asked me if I was okay. That was all it took for the dam to break. The shame was too great. I went from offering up forced smiles to sobbing in a matter of seconds. My children stared at me, shocked and horrified. When I finally stopped crying enough to speak, I said, “I lost everything. Every single penny.” 尽管我努力掩饰，但家人还是知道出了问题。在餐桌上，克里斯塔问我是否还好。就在那时，我的堤坝决堤了。我感到羞愧难当。我从强颜欢笑到泣不成声，只用了几秒钟。我的孩子们瞪大眼睛看着我，既震惊又害怕。当我终于止住哭泣，可以开口说话时，我说："我失去了一切。每一分钱"。
Total. Silence. I slumped over in my chair; the shame was too great for me to face my family, not when all the money I had earned to support them was gone. Not only had I failed to provide for my family; my ego had stolen it all away. To this day I can find no other words to describe it: I felt pure, unadulterated shame about what I had done. 总计沉默。我瘫坐在椅子上；羞耻感让我无法面对我的家人，我赚来养家糊口的钱都没了。我不仅没能养活家人，我的自负还偷走了这一切。直到今天，我也找不到其他词语来形容这种感觉：我对自己的所作所为感到了纯粹的、不折不扣的羞耻。
My daughter, Adayla, who was nine years old at the time, got up from the table and ran to her bedroom. I couldn’t really blame her-I wanted to run away, too. 我的女儿 Adayla 当时只有 9 岁，她从桌子上站起来，跑向自己的卧室。我不能责怪她，我也想逃走。
The silence continued for two painfully awkward minutes until Adayla walked back into the room carrying her piggy bank, the one she had received as a gift when she was born. It had clearly been cared for; even with all those years of use, there wasn’t a single chip or crack on the bank. She had secured the rubber stopper in place with a combination of masking tape, duct tape and rubber bands. 沉默尴尬地持续了两分钟，直到阿黛拉抱着她的存钱罐走回房间，那是她出生时收到的礼物。这个存钱罐显然被精心呵护过；即使使用了这么多年，存钱罐上也没有一点缺口或裂缝。她用透明胶带、胶带和橡皮筋把橡胶塞固定在原处。
Adayla set her piggy bank down on the dining room table and slid it toward me. Then she said the words that will stay with me until the day I die: Adayla 把她的存钱罐放在餐桌上，然后滑向我。然后，她说了一句让我终生难忘的话：
“Daddy, we’re going to make it.” "爸爸，我们会成功的"
That Valentine’s Day I woke up feeling like Debbie Horovitch felt after her Instant Assessment: like a fool. But by the end of the day I learned what net worth really is, thanks to my nine-year-old daughter. That day I also learned that no amount of talent, or ingenuity, or passion or skill would change the fact that cash is still king. I learned that a nine-year-old girl had mastered the essence of financial security: save your money and block access to it so it doesn’t get stolen-by you. And I learned that I could tell myself that my natural aptitude for business, my relentless drive and my solid work ethic could overcome any cash crisis, but it would be a lie. 情人节那天，我醒来的感觉就像黛比-霍洛维奇（Debbie Horovitch）做完即时评估后的感觉一样：像个傻瓜。但在那天结束时，我知道了什么是真正的净资产，这要感谢我九岁的女儿。那天，我还了解到，无论有多少天赋、智慧、热情或技能，都无法改变 "现金为王 "的事实。我了解到，一个 9 岁的小女孩已经掌握了财务安全的精髓：把钱存起来，并阻止别人动用它，这样你的钱就不会被偷走。我还了解到，我可以告诉自己，我天生的商业天赋、不懈的动力和扎实的职业道德可以克服任何现金危机，但这都是谎言。
Running the Instant Assessment can be like having a bucket of ice water dropped on your head. Or it can seem like the most humbling moment of your life, like when your daughter volunteers her life savings to save you from the mess you made. But no matter how sharp the pain is, it’s better to face it than continue to live and operate your business in denial. 进行即时评估就像一桶冰水浇在你的头上。也可能是你一生中最惭愧的时刻，就像你的女儿自愿拿出毕生积蓄，把你从自己造成的混乱中拯救出来。但是，无论痛苦有多剧烈，面对它总比继续在否认中生活和经营业务要好。
At creativeLIVE, after Debbie calmed down a bit, I said, “The last ten years were not wasted. I understand you feel that way right now, but it’s not true. You needed to experience those years to get you where you are today, here with me, doing this. You needed to reach a point where enough is enough.” To finally change, she needed her piggy bank moment. We all do. 在 creativeLIVE 上，黛比稍稍平静下来后，我说："过去的十年没有白费。我理解你现在的感受，但事实并非如此。你需要经历这些年，才能有今天的成就，和我在一起，做这件事。你需要达到'够了就是够了'的境界"。为了最终改变，她需要她的 "小猪时刻"。我们都需要。
The truth is, Debbie is far from a fool. Fools never seek out answers. Fools never realize there is a different way, even if it’s staring them right in the face. Fools don’t admit they need to change. Debbie faced the music, realized what she was doing wasn’t working and decided she would not stand for it anymore. Debbie is smart and courageous, and a hero, too. She implored me to put her story in this book and not cloak her name… for you. Debbie wanted you to know you’re not alone. 事实上，黛比远不是一个傻瓜。傻瓜从不寻找答案。傻瓜永远不会意识到有一条不同的路，即使它就在眼前。傻瓜不会承认他们需要改变。黛比面对现实，意识到自己的做法行不通，决定不再忍受。黛比既聪明又勇敢，还是个英雄。她恳求我把她的故事写进这本书，而不是为你......隐去她的名字。黛比想让你们知道，你们并不孤单。
The majority of small businesses, and medium businesses, and even some big ones are barely surviving. That guy driving the new Tesla, whose children go to private school via chauffeur and who lives in a massive 大多数小企业、中型企业，甚至一些大型企业都在苟延残喘。那个开着新特斯拉的家伙，他的孩子通过司机上私立学校，他住在一个巨大的
house and runs a three million-dollar company, is one bad month from declaring bankruptcy. I should know; he’s my neighbor. 他有一栋房子，经营着一家价值三百万美元的公司，但现在离宣布破产只差一个月了。我应该知道，他是我的邻居。
The entrepreneur who says “business is great” at the networking event is the same woman who later tries to ask me a question in the parking lot that is indecipherable through her tears; she’s crying because she hasn’t been able to pay herself a salary for almost a year and will soon be evicted from her home. That particular incident happened last night, twelve hours before I wrote it down to become a story for this book. It’s just one of many similar conversations I’ve had with entrepreneurs who are afraid to tell the truth about their financials. 在交流会上说 "生意很好 "的那位企业家，就是后来在停车场试图向我提问的那位女士，她的泪水让人难以辨认；她哭是因为她已经快一年没给自己发工资了，而且很快就要被赶出家门。这件事发生在昨晚，在我把它写成本书故事的 12 个小时之前。这只是我与那些害怕说出财务状况真相的创业者进行的许多类似对话之一。
The Young Entrepreneur of the Year Award recipient who is changing the world, who is lauded as the next generation of genius, who is destined to be on the cover of Fortune Magazine because of his business acumen, is taking out bank loan after bank loan and racking up credit card debt to cover payroll behind the scenes. I should know; that was me. 年度青年企业家奖得主正在改变世界，他被誉为下一代天才，因其商业头脑而注定要登上《财富》杂志的封面，但他却在幕后向银行贷了一笔又一笔款，信用卡欠债累累，以支付工资。我应该知道，那就是我。
There is no elephant in the room. This dirty little secret is bigger than an elephant-it’s King Kong, people! King Kong is in the room. And today is the day we call it what is. Today is the day we draw a line in the sand and never accept it again. Today is the day we make your business (and your life, in the process) financially strong. Permanently. 房间里没有大象。这个肮脏的小秘密比大象还大，它就是金刚！金刚就在房间里。今天就是我们揭露真相的日子。今天是我们划清界限、永不再犯的一天。今天，我们要让你的企业（以及你的生活）财源滚滚。一劳永逸。
I have done it for myself. I have done it with companies I partnered with. And I have taught countless others how to do this and watched gleefully as their businesses turned the corner toward profitability. 我为自己做过。我与合作公司一起做到了这一点。我还教过无数人如何做到这一点，并欣喜地看到他们的企业转危为安，实现盈利。
I promise you, with everything I am, if you follow the system I detail in these pages, this book will do the same for you. The process is simple. Shockingly simple, once you know the trick. Sticking to it is the hard part. So I am going to give you both-how to do it and how to stick with it. 我向你保证，只要你按照我在这几页中详细介绍的系统去做，这本书也会为你带来同样的效果。过程很简单。一旦你掌握了诀窍，就会简单得令人震惊。难就难在坚持。因此，我将为你提供这两方面的知识--如何做到和如何坚持。
You have probably put a lot of work into growing your business. You are probably good or great at that part. That’s awesome. And that’s surely half of the equation. But colossal growth without financial health will still kill your company. A hot body is useless if its blood is poisoned; money is the 您可能为发展业务付出了很多努力。在这一方面，你可能很擅长，或者说很出色。这很棒。这当然是成功的一半。但是，没有健康财务状况的巨大增长仍会扼杀你的公司。如果血液中毒，再热的身体也是枉然；金钱是
lifeblood of your business. With this book, you have an opportunity to master money. 的命脉。有了这本书，你就有机会掌握金钱。
Money is the foundation. Without enough money, we cannot take our message, our products or our services to the world. Without enough money, we are slaves to the businesses we launched. I find this hilarious because, in large part, we started our businesses because we wanted to be free. 钱是基础。没有足够的钱，我们就无法将我们的信息、产品或服务推向世界。没有足够的钱，我们就会成为我们创办的企业的奴隶。我觉得这很可笑，因为在很大程度上，我们创业是因为我们想要自由。
Without enough money, we cannot fully realize our authentic selves. Money amplifies who we are. There isn’t a single ounce of doubt in my mind that you are intended to do something big on this planet. 没有足够的金钱，我们就无法充分实现真实的自我。金钱能放大我们的自我。我丝毫不怀疑，你们将在这个星球上大有作为。
You wear the cape of what I believe is the greatest of all superheroes: The Entrepreneur. But your superhero powers can only yield as much power as your energy source provides. Money. You need money, superhero. 你披上了我认为最伟大的超级英雄的斗篷：企业家。但是，你的超级英雄能力只能产生与你的能量来源相同的力量。钱。你需要钱，超级英雄。
When I sat down to evaluate where I went wrong I realized that, while my own spending and arrogance definitely played a part, I also lacked knowledge. I had mastered how to grow businesses quickly, yet I never really graduated to understanding profitability. I had learned how to collect money, for sure, but I had never learned how to keep it, how to control it or how to grow it. 当我坐下来评估自己错在哪里时，我意识到，自己的挥霍和傲慢固然是原因之一，但我也缺乏知识。我掌握了快速发展业务的方法，但却从未真正理解盈利能力。当然，我学会了如何收钱，但我从未学会如何留住钱、如何控制钱、如何发展钱。
I knew how to grow a business from nothing, working with whatever resources I had; but as revenue increased, so did my spending. I discovered that this was the way I ran both my personal life and my business. I took pride in making magic happen with pennies in my pocket, but as soon as I got some real cash, I made sure that I had a very good reason to spend it. It was a check-to-check lifestyle, but sustainable -as long as sales sustained and did not dip. 我知道如何利用现有资源白手起家，但随着收入的增加，我的支出也在增加。我发现这就是我经营个人生活和生意的方式。我为能用口袋里的几分钱创造奇迹而感到自豪，但一旦有了真金白银，我就会确保自己有充分的理由花掉这些钱。这是一种 "支票对支票 "的生活方式，但却可以持续下去--只要销售额不下滑。
While my companies grew explosively, I still operated them on a check-tocheck basis-and I had no idea that this was a problem. The point was to grow, right? Increase sales and the profit will take care of itself, right? 虽然我的公司取得了爆炸式的增长，但我仍然是在 "支票支票 "的基础上运营它们，而且我根本不知道这是一个问题。重点是增长，对吗？增加销售额，利润就会自己解决，对吗？
Wrong. Money problems occur when one of two things happen: 错了。当发生以下两种情况之一时，就会出现金钱问题：
Sales slow down. The problem here is obvious-when we operate check-to -check and sales slow down, we don’t have enough to cover expenses. 销售放缓。这里的问题显而易见--当我们以支票结算，销售放缓时，我们就没有足够的资金来支付开支。
Sales speed up. This problem here is not obvious, but it is insidious. As our income climbs, expenses quickly follow. Consistent incoming cash flow is hard to sustain. Big deposits feel great, but are irregular. Drought periods come quickly and unexpectedly, causing a major gap in cash flow. And cutting back on expenses is nearly impossible because our business (and personal) lifestyle is locked in at our new level. Exchanging the newly leased car for a rust-bucket, laying off employees because we’re overstaffed, saying no to our partners-all of this is very hard to do because of the agreements and promises we made. Cutting expenses becomes impossible because we don’t want to admit we’ve been wrong in how we’ve been growing our businesses. So rather than reduce our costs in any meaningful way, we scramble to cover ridiculously high expenses. We steal from Peter to pay Paul, hoping for another big payout. 销售速度加快。这个问题并不明显，但却很隐蔽。随着收入的增加，支出也迅速跟上。难以维持稳定的现金流。大笔存款感觉很好，但没有规律。干旱期来得快、来得突然，导致现金流出现重大缺口。削减开支几乎是不可能的，因为我们的业务（和个人）生活方式已经锁定在新的水平上。把新租来的车换成生锈的破车，因为人手过剩而裁员，对合作伙伴说不--所有这些都很难做到，因为我们有约定和承诺。削减开支变得不可能，因为我们不想承认我们在企业发展过程中犯了错误。因此，我们非但没有以任何有意义的方式降低成本，反而争先恐后地支付高得离谱的费用。我们从彼得那里偷钱给保罗，希望能再得到一大笔钱。
Sound familiar? I thought it might. Over the last five years I’ve connected with entrepreneurs at every level of growth, and this “top line” (revenuefocused), check-to-check methodology is more common than you may realize. We assume that multimillion-dollar companies are turning big profits, but it’s rare to find a truly profitable business. Most entrepreneurs are just covering their monthly nut (or worse) and accumulating massive debt. 听起来耳熟吗？我想是的。在过去的五年里，我接触过各个成长阶段的企业家，这种 "顶线"（以收入为中心）、从检查到检查的方法比你可能意识到的要普遍得多。我们认为，市值数百万美元的公司利润丰厚，但真正盈利的企业并不多见。大多数创业者只是在勉强维持每月的生计（甚至更糟），并积累了大量债务。
We think bigger is better, but so often all we get with a bigger business are bigger problems. 我们认为企业越大越好，但往往企业越大，问题也就越大。
Without an understanding of profitability, every business, no matter how big, no matter how “successful,” is a house of cards. I made a lot of money with my first two businesses, but not because I ran a tight fiscal ship. I was just lucky enough to keep the plates spinning fast enough and the company growing big enough that someone else was willing to buy it and fix the financial problems. 如果不了解盈利能力，那么每个企业，无论规模有多大，无论多么 "成功"，都是纸牌搭的房子。我的前两家公司都赚了很多钱，但并不是因为我的财务状况很好。我只是足够幸运，让盘子转得足够快，让公司发展得足够大，以至于有人愿意收购它并解决财务问题。
I sold my first two businesses for a big payout and so did not learn the ultimate financial lesson until after I invested in a dozen more businesses and the lesson came in hard. After my house of cards fell, I set out on a mission to find a better way, a simpler way, a highly effective way to ensure that all businesses, regardless of size and regardless of their current state of affairs, could end the check-to- check cycle and become instantly profitable-without chasing the big payout. 我卖掉了头两家企业，获得了一大笔钱，因此直到我又投资了十几家企业之后，我才吸取了终极财务教训，教训是惨痛的。在我的纸牌屋倒塌之后，我开始着手寻找一种更好、更简单、更有效的方法，以确保所有企业，无论其规模大小和现状如何，都能结束 "支票对支票 "的循环，在不追逐高额回报的情况下立即实现盈利。
And I found it. 我找到了
Simply put, the Profit First system flips the accounting formula. To date, entrepreneurs, CEOS, freelancers, everyone in nearly every type of business has been using the “sell, pay expenses, and see what’s left over” method of profit creation. This ingrained belief has us sell first, then pay expenses, and let the profit take care of itself. Which it rarely does, because the profit is what’s left over. An afterthought. Profit surely isn’t baked into the daily operations. For many entrepreneurs profit is only considered after the fact. Sometimes monthly. Sometimes quarterly. And way too often, annually, when their accountant is preparing the tax returns. 简而言之，利润第一系统颠覆了会计公式。迄今为止，企业家、首席执行官、自由职业者以及几乎所有类型的企业中的每个人都在使用 "销售、支付费用、看看还有什么剩余 "的方法来创造利润。这种根深蒂固的观念让我们先销售，然后支付费用，让利润自己来处理。但这很少能做到，因为利润就是剩余的。事后的想法。利润肯定没有融入日常运营中。对许多创业者来说，利润只是事后才考虑的问题。有时是每月。有时是每季度。而往往是每年，当他们的会计师准备报税时，才会考虑利润问题。
The old, been-around-forever, profitless formula is: 这个老掉牙的无利可图的公式是：
The math in both formulas is the same. Logically, nothing has changed. But Profit First speaks to human behavior-it accounts for the regular Joes of the world, like me, who have a tendency to spend all of whatever is available to us. So in this regard, with the Profit First flip, everything has changed. Now you secure your profit first, and run your business on the remaining cash you have left. 两个公式中的数学原理是一样的。从逻辑上讲，没有任何变化。但是，利润第一反映的是人类的行为--它考虑到了像我这样的普通人，他们总是倾向于把所有可用的钱都花光。因此，在这方面，有了 "利润第一 "的翻转，一切都变了。现在，你首先要确保利润，然后用剩下的现金来经营你的生意。
It comes down to this-do you want to treat your profitability like leftovers, knowing you may only find scraps or an empty plate? Or do you 归根结底，你是想把你的盈利能力当成剩菜剩饭，因为你知道你可能只能找到残羹剩饭或一个空盘子？还是
want to get your full, healthy share right up front? I don’t know about you, but I want to get my due portion first. 想先拿到自己健康的那一份吗？我不知道你怎么想，但我想先拿到我应得的那份。
I have taught the Profit First system to small companies and big companies, to private companies and even public companies. It works for all of them. And it will work for you. 我曾向小公司、大公司、私人公司甚至上市公司传授过利润第一系统。它对所有公司都有效。它也会为你所用。
My commitment to you is that, if you follow the Profit First system, your business will become permanently profitable from the moment of your next deposit. 我对您的承诺是，如果您遵循 "利润第一 "系统，您的企业将从下一笔存款开始永久盈利。
Since I began following the system, I have built two more businesses for myself that are now growing at a healthy rate, profitable right from the start. And the one business that managed to survive my Angel-of-Death spending spree? We implemented Profit First and that business is now not only the leader of its niche; it also turns a profit every month. 自从我开始使用这套系统以来，我又为自己建立了两个企业，它们现在都在健康成长，从一开始就盈利。还有一家企业在我的 "死亡天使 "消费狂潮中幸存了下来？我们实施了 "利润第一 "计划，现在它不仅是其利基市场的领导者，而且每月都能盈利。
In the pages of this book, you will discover how to make your business permanently profitable. The Profit First system is simple-as I said, shockingly so. But don’t confuse simple with easy. Understanding what I am about to reveal to you will be a no -brainer. Having the discipline to do it and follow through will be the challenge. I will ready you for both. 在本书中，你将发现如何让你的企业永久盈利。利润第一 "系统很简单--我说过，简单得令人震惊。但不要把简单和容易混为一谈。理解我将要向你揭示的内容并不难。有纪律去做并坚持到底才是挑战。我会让你做好这两方面的准备。
Provided you take each action step I recommend, you will have transformed your business by the end of Chapter 5. Do I want you to read the rest of the book? Hell yes! In fact, if you want to fully realize your potential as a business leader and take your business where you know it was meant to go, you need to read the rest of the book. Consider Chapters 6 through 12 the intermediate and advanced courses in Profit First, in which you will learn all of the methods, tactics and tweaks that will ensure your cash cow continues to make your life easier, happier and more fulfilling. In essence, Chapters 1 through 5 will revive your business. Chapters 6 through 12 will revive you. 只要你采取我建议的每一个行动步骤，你就能在第 5 章结束时改变你的业务。我希望你阅读本书的其余部分吗？当然想！事实上，如果你想充分发挥你作为企业领导者的潜能，并将你的企业带向你所知道的目标，你就需要阅读本书的其余部分。将第 6 章至第 12 章视为 "利润第一 "的中级和高级课程，在这两章中，你将学习到所有的方法、策略和调整，确保你的摇钱树继续让你的生活更轻松、更快乐、更充实。从本质上讲，第 1 章至第 5 章将重振你的生意。第 6 章至第 12 章将让你重获新生。
Following the Profit First system will take courage and dedication; it will require you to set your own ego aside. The payoff is worth it, so worth it. 遵循 "利润第一 "系统需要勇气和奉献精神；需要你把自我放在一边。回报是值得的，非常值得。
If you will commit to fixing your business’s financials once and for all, you’ll never have to pull off a last-minute miracle to cover anything again. 如果你能致力于一劳永逸地解决企业的财务问题，你就再也不用在最后一刻创造奇迹来弥补任何损失了。
You’ll never have to have your own “piggy bank” moment, as I did, or feel like a fool, as my friend Debbie did when she first realized the financial reality of her business. 你再也不会像我一样有 "存钱罐 "的时刻，也不会像我的朋友黛比一样在第一次意识到自己生意的财务现实时觉得自己像个傻瓜。
When you commit to following the simple but powerful Profit First system, you will finally reap the rewards of entrepreneurship, cashing in on your business-while still running it-over and over again, like clockwork. 当你致力于遵循简单而强大的 "利润第一 "系统时，你将最终收获创业的回报，在你的企业中套现，同时还能像发条一样，一次又一次地经营它。
Today is the day you say enough is enough. Whether your business is experiencing occasional financial stress or total financial horror, today is the day we fix it. Today is the day your business becomes permanently profitable. 今天就是你说 "够了 "的日子。无论您的企业遇到的是偶尔的财务压力还是彻底的财务危机，今天都是我们解决问题的时候了。今天，您的企业将实现永久盈利。
CHAPTER ONE: Taming The Beast 第一章：驯兽驯兽
I am Dr. Frankenstein. 我是弗兰肯斯坦博士
Okay, not the Dr. Frankenstein, but I am definitely part of the family. I’m probably his long lost twin brother, or something. Or maybe an estranged heir to his (mis)fortune. Maybe you are, too. 好吧，不是科学怪人博士，但我绝对是这个家族的一员。我可能是他失散多年的孪生兄弟之类的。也可能是他的财产的一个疏远的继承人。也许你也是
If you read Mary Shelley’s classic, Frankenstein, you know exactly what I’m talking about. The good doctor reanimated life. From mismatched body parts, he stitched together a living being more monster than man. Of course, his creation wasn’t a monster at first. No, at first it was a miracle. Dr. Frankenstein brought to life something that, without his extraordinary idea and exhaustive hard work, would not exist. 如果你读过玛丽-雪莱的经典作品《弗兰肯斯坦》，你就会明白我在说什么。这位好医生重新创造了生命。他用不匹配的肢体拼接出了一个活生生的人，与其说是人，不如说是怪物。当然，他的创造物一开始并不是怪物。不，一开始它是个奇迹。弗兰肯斯坦博士创造了一个生命，如果没有他非凡的创意和不懈的努力，这个生命是不可能存在的。
That’s what I did. That’s what you did. We brought something to life that didn’t exist before we dreamed it up; we created a business out of thin air. Impressive! Miraculous! Beautiful! Or at least it was, until the monster revealed itself. 我就是这么做的。这就是你所做的。我们把梦想成真之前根本不存在的东西变成了现实；我们凭空创造了一项事业。令人印象深刻！奇迹太美了至少在怪物现身之前是这样的。
Stitching together a business with nothing but a great idea, your unique talents and whatever few resources you have at hand is most certainly a miracle. And it feels like one, too. Until the day you realize your business has become a giant, scary, soul-sucking, cash-eating monster. That’s the day you discover that you, too, are an esteemed member of the Frankenstein family. 仅凭一个伟大的想法、自己的独特才能和手头仅有的一些资源，就能拼凑出一个企业，这无疑是一个奇迹。而且感觉也是如此。直到有一天，你发现自己的企业已经变成了一个巨大、可怕、吞噬灵魂、吞噬现金的怪物。那一天，你会发现自己也是弗兰肯斯坦家族中受人尊敬的一员。
And, just as happened in Shelley’s book, mental and physical torment ensues. You try to tame the monster, but you can’t. The monster wreaks destruction at every turn: empty bank accounts, credit card debt, loans and an ever-increasing list of “must-pay” expenses. He eats up your time, too. You wake up before sunrise to work, and you’re still at it long after the sun goes down. You work and work, yet the monster continues to loom. Your relentless work doesn’t free you; it further drains you. Trying to keep the monster at bay before it destroys your entire world is exhausting. You suffer sleepless nights, worries about collection calls- 就像雪莱笔下发生的那样，精神和肉体的折磨接踵而至。你试图驯服这个怪物，但你做不到。这头怪兽动不动就搞破坏：银行账户空空如也、信用卡欠款、贷款以及不断增加的 "必须支付 "的费用清单。他还吞噬你的时间。日出前你起床工作，太阳下山后你仍在工作。你不停地工作，但这个怪兽仍在继续。你坚持不懈的工作并没有让你解脱，反而进一步消耗了你的精力。在怪物毁掉你的整个世界之前，努力阻止它是一件令人精疲力竭的事情。你彻夜难眠，担心催款电话
sometimes from your own employees-and a near-constant panic about how to cover next week’s bills with a few dollars and the lint in your pocket. 有时是自己的员工--还有近乎无休止的恐慌，不知如何用几块钱和口袋里的棉絮支付下周的账单。
What is the only way out we can see? Growth. It is the battle cry of nearly every entrepreneur and business leader. Grow! Grow! Grow! Bigger sales. Bigger customers. Bigger investors. 我们能看到的唯一出路是什么？增长。这几乎是每个企业家和企业领导者的战斗口号。增长！成长增长！更大的销售额。更大的客户。更大的投资者
The only problem is, it doesn’t work. 唯一的问题是，它不起作用。
Growth is only half the equation. It is a critical half, but still only half. Have you ever seen the guys at the gym with the massive arms and heaving chests, the ones as big as oxen who also have toothpick legs? They’re only working half the equation and have become unhealthy freaks as a result. Sure, that guy can throw a monster punch, but God forbid he needs to step into it, or move a little. His puny legs will give out instantly; he’ll curl up on the floor and cry like a baby. 增长只是等式的一半。这是关键的一半，但仍然只是一半。你见过健身房里那些手臂粗壮、胸脯高耸的家伙吗？他们只做了一半的工作，结果成了不健康的怪胎。当然，这家伙能打出一记怪拳，但上帝不允许他需要迈步或稍微移动一下。他那瘦弱的双腿会立刻瘫软下来，蜷缩在地板上，像个婴儿一样哭泣。
Most business owners try to grow their way out of their problems, hinging salvation on the next big sale or customer or investor, but the result is simply a bigger monster. (And the bigger your company gets, the more anxiety you deal with. If both are cash-eating monsters, a $300,000\$ 300,000 company is much easier to manage than a $3,000,000\$ 3,000,000 company. I know; I have survived operating both, and bigger.) This is constant growth without concern for health. And the day that big sale or customer or investor doesn’t show, you will fall to the ground and curl up crying like a baby. 大多数企业主都试图通过发展来摆脱困境，把拯救企业的希望寄托在下一个大销售、大客户或大投资者身上，但结果只是让企业变成了一个更大的怪物。(公司越大，焦虑就越多）。如果两家公司都是吃现金的怪物，那么 $300,000\$ 300,000 公司要比 $3,000,000\$ 3,000,000 公司更容易管理。我知道；我在经营这两家公司的过程中都活了下来，而且活得更长）。这就是持续增长，而不用担心健康问题。如果有一天大买卖、大客户或大投资人不来了，你就会倒在地上，像个婴儿一样蜷缩着哭泣。
If you think operating your business is closer to a horror story than to a fairy tale, you’re not alone. Since I wrote my first book, The Toilet Paper Entrepreneur, I’ve met thousands of entrepreneurs; and let me tell you, most are struggling to tame the beast that is their business. Many companies-even those that appear to have it all together, even the big guys who seem to dominate their industries-struggle to stay afloat. 如果你认为自己的企业经营与其说是童话，不如说是恐怖故事，那你并不孤单。自从我写了第一本书《厕纸企业家》以来，我见过成千上万的企业家；让我告诉你，大多数人都在努力驯服企业这头猛兽。许多公司--即使是那些看似拥有一切的公司，即使是那些看似主导行业的大公司--都在为维持生存而挣扎。
I’ll never forget meeting the owner of a $15,000,000\$ 15,000,000 company who furnished his house with plastic lawn furniture because he couldn’t afford the real stuff. What does it say when the leader of a multimillion-dollar 我永远不会忘记曾见过一家 $15,000,000\$ 15,000,000 公司的老板，因为买不起真正的草坪家具，他就用塑料草坪家具来装饰自己的房子。当一个身价数百万美元的公司的领导在他的房子里摆放塑料草坪家具时，这说明了什么？
company can’t even swing a trip to Ikea? It would make anyone question his true wealth, and the wealth and health of his business. 公司甚至连去宜家购物都做不到？这会让人怀疑他的真实财富，以及他的企业的财富和健康状况。
So what’s the solution? How do you not only make it out of this situation alive, but also build the miracle of a business you originally envisioned, a business that serves you, a business that provides for you? The solution isn’t a bigger monster. The solution surely isn’t a second and third monster. The solution isn’t killing your existing monster, or even hacking it apart and stitching it back together into a tiny monster. In fact, the solution is shockingly simple and surprisingly effective. 那么，解决办法是什么？如何才能不仅活着走出困境，而且创造出你最初设想的企业奇迹，一个为你服务的企业，一个供养你的企业？解决的办法不是养一个更大的怪物。解决方案肯定不是第二个、第三个怪物。解决方案不是杀死你现有的怪物，甚至不是把它拆开，再拼接成一个小怪物。事实上，解决办法简单得令人震惊，有效得令人吃惊。
It begins by working with your natural tendencies, not against them. 首先要顺应你的自然倾向，而不是反对它们。
CHECK-TO-CHECK AND PANIC-TO-PANIC 从检查到检查，从恐慌到恐慌
Have you ever had the thought that the universe knows exactly how much extra money you have? A customer pays up on a $4000\$ 4000 past-due invoice you wrote off months ago and later that week your delivery truck breaks down-for good. Bye-bye, $4000\$ 4000. You land a new client and a wad of cash drops into your lap; only minutes later you remember that this is a three-payroll month. Oh well, at least now you’ll almost be able to cover it. Or you get a credit on your credit card account for an accidental billing (woo hoo, found money!), only to discover another charge on your credit card for something that you forgot all about. 你是否有过这样的想法：宇宙知道你有多少额外的钱？一个客户付清了你几个月前注销的一张 $4000\$ 4000 逾期发票，而在那个星期的晚些时候，你的送货车坏了--永远地坏了。再见， $4000\$ 4000 。你找到了一个新客户，一大笔现金送到了你的腿上；几分钟后，你才想起这是一个三薪月。哦，好吧，至少现在你差不多可以支付了。或者，你的信用卡账户因为一次意外的账单而被记入一笔贷方（哇哦，找到钱了！），然后你又发现信用卡上又多了一笔你忘得一干二净的账单。
It’s not the universe that knows how much we have in our bank accounts. It’s us. We default to managing the cash of our business by doing what I call “bank balance accounting.” 知道我们银行账户里有多少钱的不是宇宙，而是我们自己。而是我们自己。我们默认通过我所说的 "银行余额核算 "来管理企业的现金。
If you’re like most entrepreneurs, and me, this is how it works: You look at your bank balance and see a chunk of change. Yippee! 如果你和我以及大多数创业者一样，就会遇到这种情况：你看了看银行存款余额，发现有一大笔钱。好极了！
You feel great for about ten minutes, and then decide to pay all the bills that have been piling up. The balance goes to zero and very quickly you feel that all-too-familiar tightening in the chest as your throat dries up (or any number of symptoms of stress). 你在十分钟内感觉良好，然后决定支付堆积如山的账单。余额变为零，很快你就会感到胸口发闷，喉咙发干（或其他一些压力症状），这种感觉太熟悉不过了。
What do we do when, instead of a decent bank balance, we see that there’s next to nothing there? We immediately panic a little (or a lot). We 当我们看到银行存款余额几乎为零时，我们会怎么做？我们会立即感到恐慌（或非常恐慌）。我们
hit “go” mode: need to sell fast! Need to make collection calls! Need to pretend the bills never arrived, or send out checks and “accidentally” forget to sign them. When we know our bank balance is super low (I’m talking limbo “how low can you go”-low), we’ll do anything to buy the only thing we can afford: time. 进入 "出售 "模式：需要快速出售！需要打催款电话！需要假装账单从未到账，或者寄出支票却 "不小心 "忘记签字。当我们知道自己的银行存款余额已经超低（我说的是 "你还能低到什么程度 "的低谷）时，我们会不惜一切代价去购买我们唯一能买得起的东西：时间。
I’m going to go out on a limb and guess that you only look at your income statement on occasion. I suspect you rarely look at your cash flow statements or balance sheet. And if you do, I doubt you review these docs on a daily basis or understand exactly what they say. Bet you check your bank account every day, though? It’s okay. If you look at your bank account daily, I want to congratulate you, because that means you are a typical-scratch that-a normal business leader; that’s how most entrepreneurs behave. 我敢大胆猜测，你只是偶尔看看损益表。我猜你很少看现金流量表或资产负债表。即使你看了，我也怀疑你是否每天都查看这些文件，或者是否完全理解它们的内容。不过，你肯定每天都会查看银行账户吧？没关系。如果你每天都看银行账户，我要恭喜你，因为这说明你是一个典型的--说得难听点--正常的企业领导者；这是大多数企业家的行为方式。
It’s human nature to look at what you have right now and make decisions based on that information. This is called the “Recency Effect,” the psychological phenomenon in which we humans (that’s you, by the way) place a disproportionate significance on what we experienced most recently. For example, if I ask you to recall the last few words I wrote, you will easily recall this sentence (the most recent), but good luck remembering two sentences ago. 人类的天性就是看你现在拥有什么，并根据这些信息做出决定。这就是所谓的 "最近效应"，是指我们人类（顺便说一下，也就是你）将最近经历的事情看得过重的心理现象。例如，如果我让你回忆我最近写的几句话，你会很容易回忆起这句（最近的），但要回忆起两句之前的，那就祝你好运了。
Recent stuff is the big stuff; all the other stuff becomes a waning memory. How does the Recency Effect apply to your finances? If you deposit lots of money today, you will probably feel great, the outlook for your business will appear to be good and all will seem well. That’s the Recency Effect. If, on the other hand, your bank account is bone dry, you might feel hopeless and your business may seem like a horrible mess. (Maybe as though it’s a monster?) That’s the Recency Effect. It is a trap because it dictates our behavior. 最近的事情才是最重要的；其他的事情都会成为逐渐消逝的记忆。最近效应如何应用于你的财务呢？如果你今天存了很多钱，你可能会感觉很好，你的业务前景似乎也很好，一切看起来都很顺利。这就是追忆效应。反之，如果你的银行账户是干瘪的，你可能会感到绝望，你的生意可能看起来一团糟。(也许就像一个怪物？）这就是 "回忆效应"。这是一个陷阱，因为它左右着我们的行为。
Also in our nature as entrepreneurs is the desire to find problems and fix them. This is how we manage money. When we have enough money in the bank, we think we don’t have money problems, and so we focus on other challenges. When we see that we don’t have enough money in the bank, we go on red alert and take immediate action to fix our money 发现问题并解决问题也是我们企业家的天性。这就是我们管理金钱的方式。当我们银行里有足够的钱时，我们就会认为自己没有钱的问题，因此我们会专注于其他挑战。当我们发现银行里没有足够的钱时，我们就会进入红色警戒状态，并立即采取行动解决我们的资金问题。
problems, usually by trying to collect revenue quickly, or sell a big-ticket item or some combination of the two. 问题，通常是试图快速收款，或出售大件商品，或两者兼而有之。
We use the money we have to pay the bills we owe; when we don’t have enough to cover everything, we try to get more money through sales and collections. Except that to support new revenue, we now have a host of new related expenses, so the cycle starts all over again. If you haven’t relied on it from the start, eventually the only “solution” is to take on debt -a second mortgage on your family home, a line of credit tied to your building, a stack of credit cards three inches high. This is how many entrepreneurs end up operating their businesses check-to-check and panic-to-panic. 我们用现有的钱支付所欠的账单；当我们的钱不足以支付所有的账单时，我们就试图通过销售和收款来获得更多的钱。只不过，为了支持新的收入，我们现在又有了一大堆新的相关支出，如此循环往复。如果你不是从一开始就依赖它，那么最终唯一的 "解决办法 "就是举债--家庭住房的二次抵押、与大楼挂钩的信用额度、三英寸高的信用卡。许多创业者就是这样在支票与支票之间、恐慌与恐慌之间挣扎。
So let me ask you a question. How easy would it be to grow your business if you operated this way? Do you think you’d ever be able to get off this roller coaster ride? Could you dig yourself out of debt using this system? Of course not. 让我问你一个问题。如果你以这种方式经营，你的业务增长会有多容易？你认为你能摆脱这种过山车的感觉吗？你能用这种方式摆脱债务吗？当然不能。
And yet bank balance accounting is human nature. We humans are not big on change. Change is hard. With your very best intentions, changing your natural tendencies to operate your business based on how much cash you see in your account would take years. I don’t know, you tell me -do you have years to make your own transformation before your very own monster destroys everything? I sure as hell didn’t. 然而，银行余额核算是人类的天性。我们人类不喜欢改变。改变是困难的。即使你有最好的愿望，改变你根据账户中现金的多少来经营业务的自然倾向也需要数年时间。我不知道，你告诉我--在你自己的怪物摧毁一切之前，你有几年的时间来实现自己的转变吗？我肯定没有。
This is why, if we are to free ourselves from living check-to-check and panic-to-panic, we must find a method that works with our nature, not against it. 这就是为什么如果我们要从 "检查到检查 "和 "恐慌到恐慌 "的生活中解脱出来，我们就必须找到一种方法来顺应我们的天性，而不是违背它。
Without an effective money management system that does not require massive mindset change, we get stuck in trying to sell our way out of our struggles. Sell more. Sell faster. Get money any way you can. It is trap-a dangerous trap that would even have Frankenstein’s monster poopin’ his panties. It’s the Survival Trap. 如果没有一个无需大规模改变心态的有效资金管理系统，我们就会陷入试图通过销售来摆脱困境的困境。卖得更多。卖得更快。想尽一切办法赚钱。这是一个陷阱--一个危险的陷阱，甚至会让弗兰肯斯坦的怪物吓得屁滚尿流。这就是 "生存陷阱"。
THE SURVIVAL TRAP 生存陷阱
This is how the Survival Trap works. Take a look at Figure 1 on the next page. We are at point A (which is really called crisis) and we want to get 这就是求生陷阱的工作原理。请看下一页的图 1。我们正处于 A 点（其实就是危机），我们想获得
to point B (which is our vision for our future). The thing is, our vision is usually very vague. Instead of a clear statement of our products or services and the clients we want to serve, it might be something like, “I want a lot of money and some relief from stress.” The connection between Point A and Point B is never defined, beyond, “Sell, baby! Just sell!” And “just selling” is a huge part of the trap, for three reasons: 到 B 点（这是我们对未来的愿景）。问题是，我们的愿景通常非常模糊。我们的愿景可能不是明确说明我们的产品或服务以及我们想要服务的客户，而是类似于 "我想要一大笔钱和一些压力的缓解 "这样的话。除了 "卖吧，宝贝！只管卖！""只管卖 "是陷阱的一个重要部分，原因有三：
Figure 1: The Survival Trap 图 1：生存陷阱
First, any sale feels like a good sale, because sales help to temporarily lift you out of crisis. Now look at the figure. You can see that many of the decisions we make around “just selling” in fact take us farther away from our vision. 首先，任何销售都让人感觉是好的销售，因为销售有助于暂时摆脱危机。现在看看这张图。你会发现，我们围绕 "仅仅是销售 "所做的许多决定，实际上会让我们离自己的愿景越来越远。
Maybe you start offering a new service, or add a new product, because it will make fast money, but never even consider that it has nothing to do with what you want your company to become or whom you want your company to serve. 也许你开始提供一项新的服务，或者增加一种新的产品，因为这样可以赚快钱，但却从未想过，这与你希望公司成为什么样的公司，或者你希望公司为谁服务毫无关系。
Take for example my lawn guy, Ernie. He, like most lawn guys in the Northeast, makes tons of money removing leaves. This past fall he knocked on my door and said that he noticed leaves in my gutters and would gladly clean them up. He has a captive client (me), and can now sell me another service. Easy money. When he was on the roof, he noticed my shingles needed repair. He offered roofing services. Why not repair my chimney, too? 就拿我的草坪工人厄尼来说吧。他和东北地区的大多数草坪工人一样，靠清除落叶赚大钱。去年秋天，他敲开我家的门，说他发现我的排水沟里有落叶，很乐意帮我清理。他有了一个固定客户（我），现在可以向我推销另一项服务了。轻松赚钱。当他上屋顶时，发现我的瓦片需要修理。他提供屋顶维修服务。为什么不把我的烟囱也修好呢？
It is very easy to go from being a guy who rakes lawns to a guy who fixes chimneys because of the opportunity for “easy money” with captive clients. The money may be easy, but what about the costs to do it all? Rakes and blowers for yard work are useless when working on roofs or chimneys. Now this guy needs ladders, roofing gear, bricks and other materials. And most importantly, he needs the skills to complete the tasks, which means hiring skilled labor or going back to raking, guttercleaning, roofing and chimney school. Each new “easy sale” took Ernie farther from his vision for his lawn-raking business. 从耙草坪的人变成修烟囱的人非常容易，因为有机会通过固定客户 "轻松赚钱"。钱可能很容易赚，但做这一切的成本呢？院子里的耙子和鼓风机在屋顶或烟囱上工作时毫无用处。现在，他需要梯子、屋顶工具、砖块和其他材料。最重要的是，他需要完成这些任务的技能，这就意味着要雇用熟练工人，或者回到耙地、清理排水沟、屋顶和烟囱的学校去学习。每一次新的 "轻松销售 "都让厄尼离他对草坪修整生意的愿景越来越远。
The Survival Trap promises fast wealth, but when we’re caught in it we rarely think about the massive cost of opportunity; and most of the time, we can’t discern profitable income from debt-generating income. Instead of being the world’s best at one thing, mastering the process of delivering perfectly and super-efficiently, we end up doing a greater variety of things and become less and less efficient at each step, while our businesses become more and more costly to run. 生存陷阱承诺快速致富，但当我们深陷其中时，却很少考虑到机会的巨大代价；而且大多数时候，我们无法辨别盈利性收入和债务性收入。我们没有在一件事情上做到世界第一，没有掌握完美、超高效的交付流程，而是最终做了更多不同的事情，每个步骤的效率越来越低，而我们的企业运营成本却越来越高。
The Survival Trap is not about driving toward our vision. It is all about taking action, any action, to get out of crisis. Any of the actions shown in Figure 1 will get a us out of an immediate crisis. But, by taking actions like those on the left of the circle, we get out of crisis, sure enough, but we are going in the opposite direction from our vision at Point B. Other actions shown on the diagram don’t take us in the opposite direction, but are askew. Only when you stay in the channel of the horizontal dotted lines do you make your vision for your business a reality. 生存陷阱 "与我们的愿景无关。它只关乎采取行动，任何行动，以摆脱危机。图 1 所示的任何行动都能让我们摆脱眼前的危机。但是，通过采取圆圈左边的行动，我们确实摆脱了危机，但我们却朝着与我们在 B 点的愿景相反的方向前进。只有保持在水平虚线的通道上，你才能将企业愿景变为现实。
All of the “just sell” actions we take in the moment bring temporary relief. They get us out of immediate crisis, but when the money dries up 我们当下采取的所有 "只管卖 "的行动都会带来暂时的缓解。它们让我们摆脱了眼前的危机，但当资金枯竭时
again the following day, and as the expenses grow the following week or month, we find ourselves in crisis again and the pattern repeats. We take money from anyone (and I mean anyone) willing to pay us. Money from bad clients. Money for bad projects. Money from our own pockets (if there’s anything left in them besides two dimes, a stick of gum and a wad of lint). In this way, we stay stuck on the roller coaster ride that is surviving check-to-check and panic-to-panic. 第二天，随着开支的增加，我们发现自己又陷入了危机，这种模式又重复了一遍。我们从愿意付钱给我们的人（我是说任何人）那里拿钱。不良客户的钱。烂项目的钱。从我们自己口袋里掏钱（如果口袋里除了两个硬币、一根口香糖和一叠棉絮之外还有其他东西的话）。这样一来，我们就只能坐过山车，从检查到检查，从恐慌到恐慌地苟延残喘。
Second, the Survival Trap is deceptive because it fools us into thinking we are at least inching toward our vision. Consider the actions on the right side of the Figure 1. For instance, a “just sell” approach will, by pure happenstance, also occasionally move us toward our vision, we can easily trick ourselves into believing that we’re on the right track. Sometimes we make a crisis decision without considering our vision or the path to get there and we get it right. Happenstance happens. At that point we say, “See! I’m getting there. Things are clicking. Things are coming together.” But this is random chance, resulting from crisis, not focus or clarity, and therefore false. It is like believing that because you once won on a scratchoff card, the lottery is a good investment strategy. And it is this kind of thinking that quickly lands us back in crisis mode. 其次，"生存陷阱 "具有欺骗性，因为它欺骗了我们，让我们以为自己至少正在逐步实现自己的愿景。请看图 1 右侧的行动。例如，"只管卖 "的方法偶尔也会偶然让我们朝着愿景前进，我们很容易欺骗自己，让自己相信我们走在正确的道路上。有时，我们会在没有考虑愿景或实现愿景的路径的情况下做出一个危机决策，但我们却做对了。偶然的情况发生了。这时我们会说："看！我成功了。事情正在发生。事情正在步入正轨"。但这只是偶然的机会，是危机的结果，而不是专注或清晰的结果，因此是错误的。这就好比你曾经中过刮刮卡，就认为彩票是一种好的投资策略。正是这种想法让我们很快回到了危机模式。
Last, when we’re stuck in the Survival Trap, we focus our attention on revenue generation first and foremost. Any client (who pays) is a good client. Any work (that makes money) is good work. Crisis makes us panic about money. We need more money now! Never forget: All revenue is not the same. Some revenue costs you significantly more in time and money; some costs you less. You must distinguish between the two, since one is profitable and the other puts you out of business. 最后，当我们陷入 "生存陷阱 "时，我们首先关注的是创收。任何（付钱的）客户都是好客户。任何工作（能赚钱）都是好工作。危机让我们对金钱产生恐慌。我们现在需要更多的钱！永远不要忘记：所有收入都不一样。有些收入花费的时间和金钱要多得多；有些收入花费的时间和金钱要少得多。你必须区分这两种收入，因为一种收入是盈利的，而另一种收入则会让你倒闭。
I explained the Profit First system to my friend Debra Courtright many years back. Debra runs DAC Management, a bookkeeping business. (I’ll give you one guess at her middle initial.) Since the day she integrated the Profit First system, Debra has saved company after company using these principles, the exact principles I am about to teach you. Actually, she has more than just saved companies; she consistently turns business after business into cash cows. 多年前，我曾向我的朋友黛布拉-考特莱特（Debra Courtright）解释过 "利润第一 "系统。黛布拉经营着一家记账公司 DAC Management。(我让你猜猜她的名字中间的首字母是什么。）自从她整合了利润第一系统以来，黛布拉利用这些原则拯救了一家又一家公司，这些原则正是我将要教给你的。事实上，她不仅拯救了公司，还不断地把一个又一个公司变成摇钱树。
Over the years, we have discussed the effects of Profit First on her clients and made some tweaks along the way. She has shared many stories, always removing the names of the guilty. When Debra told me the story I am about to share with you, my jaw dropped. The story is about someone I’ve never met, about a business I’ve never visited, but it’s a perfect example of the Survival Trap, played out. 多年来，我们一直在讨论 "利润至上 "对她客户的影响，并一路做出了一些调整。她分享了许多故事，但总是删除有罪者的名字。当黛布拉告诉我即将与大家分享的故事时，我的下巴都快掉下来了。这个故事是关于一个我从未见过的人，关于一个我从未去过的企业，但它却是 "生存陷阱 "的一个完美范例。
Debra received an inquiry from Alex, a prospective client. When she called Debra, Alex was literally gasping for air on the other end of the line. The owner of a local bistro, Alex did not have enough money in the bank to pay her employees or vendors, let alone herself. Her accounting was so messed up she didn’t even know to whom she owed money. 黛布拉收到了潜在客户亚历克斯的询问。当她给黛布拉打电话时，电话那头的亚历克斯简直喘不过气来。亚历克斯是当地一家小酒馆的老板，银行里没有足够的钱支付员工或供应商的工资，更不用说她自己了。她的账目一团糟，她甚至不知道自己欠了谁的钱。
Debra immediately implemented a customized version of Profit First (something I will teach you to do for yourself in Chapter 4). While setting up a Profit Account, Owner’s Pay Account, Tax Account and Operating Expenses Account, she asked Alex where she kept the sales tax records. 黛布拉立即实施了定制版的 "利润第一"（我将在第 4 章中教你自己做这件事）。在设置利润账户、业主薪酬账户、税收账户和运营支出账户时，她问亚历克斯，她把销售税记录放在哪里。
Alex looked at her blankly and said, “What do you mean?” 亚历克斯茫然地看着她说："你什么意思？"
Turns out, Alex had been charging customers seven percent sales tax, but rather than reporting the earnings and sending the tax to the government, she was using the money to pay other bills. 原来，艾丽克丝一直在向顾客收取 7% 的销售税，但她并没有上报收入和向政府交税，而是用这笔钱支付了其他账单。
Debra explained the consequences. “If you don’t pay the taxes you collect, you are breaking the law. The state’s tax authority can come in here unannounced, shut everything down and walk away with every asset you have. Then they will send you to jail, broke and in debt.” 黛布拉解释了后果。"如果你不缴纳你所征收的税款，你就是在违法。国家税务局可以突然闯入，关闭一切，拿走你的所有资产。然后他们就会把你送进监狱，让你身败名裂，债台高筑。"
Alex thought she had time to sort everything out, but the very next week, Debra’s warning became a reality. The tax reps from the state showed up unannounced at Alex’s bistro. 艾丽克丝以为自己还有时间把一切都理清，但就在下周，黛布拉的警告变成了现实。州政府的税务代表突然来到亚历克斯的小酒馆。
They decided to show her mercy. In front of her customers and employees, they emptied the cash register and handed Alex a letter that basically said, “Pay your sales taxes immediately, or we will shut you down and send you to jail.” Cue the next anxiety attack, and Alex’s next breathless call to Debra. And yes, that is the tax man showing mercy. 他们决定对她手下留情。当着顾客和员工的面，他们清空了收银机，并递给艾丽克丝一封信，内容大致是："立即缴纳销售税，否则我们将关闭你的店，并把你送进监狱。"焦虑症又发作了，亚历克斯气喘吁吁地打电话给黛布拉。没错，这就是税务人员的仁慈。
The Survival Trap is an ugly beast. It buys you time, but the monster gets bigger and bigger. And at some point it will destroy you. 生存陷阱是一只丑陋的怪兽。它能为你争取时间，但怪物会变得越来越大。总有一天它会毁了你。
Sustained profitability depends on efficiency. You can’t become efficient in crisis. In crisis, we justify making money at any cost, right now, even if it means skipping taxes or selling our souls. In crises, the Survival Trap becomes our modus operandi-until our survival strategies create a new, more devastating crisis that scares us straight, as it did Alex, or, more commonly, scares us right out of business. 持续盈利取决于效率。危机中无法提高效率。在危机中，我们有理由不惜一切代价赚钱，哪怕是逃税或出卖灵魂。在危机中，"生存陷阱 "成了我们的惯用伎俩--直到我们的生存策略制造出新的、更具破坏性的危机，把我们吓得魂飞魄散，就像亚历克斯所做的那样，或者更常见的是，把我们吓得直接关门大吉。
Part of the problem is bank balance accounting-looking at the money in your bank account as one pool from which you can operate your business without first addressing tax issues or your own salary, never mind profit. This leads to top line thinking-focusing on revenue first, last, and always. That thinking is supported by the traditional accounting method public companies must use and most small businesses elect to use: GAAP (Generally Accepted Accounting Principles). 问题的部分原因在于银行存款余额核算--把银行账户里的钱看成是一个资金池，可以用来经营业务，而不首先解决税务问题或自己的工资问题，更不用说利润了。这导致了顶线思维--首先、最后、永远关注收入。这种想法得到了上市公司必须使用的传统会计方法的支持，大多数小企业也选择使用这种方法：GAAP（公认会计原则）。
GAAP IS KILLING YOUR BUSINESS 通用会计准则正在扼杀你的业务
Since the dawn of time-or shortly thereafter-businesses have kept track of their earnings and expenditures using essentially the same method: 自古以来，或在其后不久，企业就一直使用基本相同的方法记录其收入和支出：
If you manage the numbers like most entrepreneurs, you start with sales (the top line) and then subtract costs directly related to the delivery of your offering (product or service). Then you subtract all the other costs you incur to run your business: rent, utilities, office supplies and other administrative expenses, sales commissions, taking your client out to lunch, signage, insurance, etc., etc. Then you pay taxes. Then, and only then, do you take your owner’s distribution (owner’s salary, profit distribution, etc.). 如果你像大多数创业者一样进行数字管理，那么你首先要考虑销售额（最高线），然后减去与提供产品（产品或服务）直接相关的成本。然后再减去所有其他经营成本：房租、水电费、办公用品和其他管理费用、销售佣金、请客户吃饭、招牌、保险等等。然后是纳税。然后，也只有在这个时候，您才会获得所有者的分配（所有者的工资、利润分配等）。
Let’s be honest, entrepreneurs hardly ever take anything close to a real salary, and good luck telling the government that you decided to skip taxes this year so that you could pay yourself. Finally, after all that, you post your company’s profit. And if your experience is like the majority of 老实说，创业者几乎从未拿过真正的工资，而且你也很难告诉政府，你今年决定不交税是为了给自己发工资。最后，在这一切之后，你要公布公司的利润。如果你的经历和大多数
entrepreneurs, you never get to “finally.” When you’re waiting for the leftovers, at best you’ll get scraps. 创业者，你永远不会 "终于"。当你在等待残羹剩饭时，你最多只能得到残羹剩饭。
This method ultimately became formalized in the early 1900s. The particulars are updated regularly, but the core system remains the same. Start with sales. Subtract direct costs (the costs you directly incur to create and deliver your product or service). Pay employees. Subtract indirect costs. Pay taxes. Pay owners (owner distributions). Retain or distribute profit (the bottom line). Even if you outsource your bookkeeping or keep a shoebox of receipts under your bed, you know the basic idea. 这种方法最终在 20 世纪初被正式确定下来。具体内容定期更新，但核心系统保持不变。从销售额开始。减去直接成本（为创造和提供产品或服务而直接产生的成本）。支付员工工资。减去间接成本。纳税。支付所有者（所有者分配）。保留或分配利润（底线）。即使你把记账工作外包出去，或者把收据放在床底下的鞋盒里，你也知道基本概念。
Logically, GAAP makes complete sense. It suggests that we sell as much as we can, spend as little as we can and pocket the difference. But humans aren’t logical. (One episode of Bridezilla pretty much proves that.) Just because GAAP makes logical sense doesn’t mean it makes “human sense.” GAAP both supersedes our natural behavior and makes us believe bigger is better. So we try to sell more. We try, and try, and try to sell our way to success. We do everything we can to make the top line (revenue) grow so that something, anything, will drip down to the bottom line. It becomes a relentless cycle of chasing after every shiny object disguised as opportunity (that’s “little pumpkins” to my peeps-you know who you are). 从逻辑上讲，公认会计原则是完全合理的。它建议我们卖得越多越好，花得越少越好，然后将差额收入囊中。但人是不讲逻辑的。(美国通用会计准则在逻辑上说得通，并不意味着它在 "人性 "上说得通。通用会计准则既取代了我们的自然行为，又让我们相信越大越好。因此，我们试图卖得更多。我们努力、努力、再努力，试图通过销售获得成功。我们想尽一切办法让顶线（收入）增长，这样就会有一些东西，任何东西，滴落到底线。这就成了一个无休止的循环，我们追逐每一个伪装成机会的闪亮物体（对我的小伙伴们来说，这就是 "小南瓜"--你们知道你们是谁）。
Throughout this haphazard, often desperate, growth process, our expenses are lost in the wash-we just pay as we go. They’re all necessary, right? Or at least we think so. Who knows? We’re too busy hunting down sales and trying to deliver on all of our promises to worry about the impact of expenses! 在这个杂乱无章、往往是绝望的成长过程中，我们的开支被冲淡了--我们只是随用随付。这些都是必要的，对吗？至少我们是这么认为的。谁知道呢？我们忙着追逐销售额，努力兑现所有承诺，根本无暇顾及开支的影响！
We try to spend less without considering investments versus costs. We don’t think about leveraging our spending to get way more mileage out of way less. We can’t. The more variety of stuff we sell, the more our cost of doing businesses rises. We need to spend more to grow. They say it takes money to make money. But how come no one ever told us what that really translates to: It takes more money to make less money. 我们试图减少开支，却不考虑投资与成本的关系。我们不考虑利用我们的支出，以更少的钱获得更多的收益。我们做不到。我们销售的商品种类越多，经营成本就越高。我们需要花更多的钱来发展。都说赚钱需要钱。但怎么就没人告诉我们这句话的真正含义呢？花更多的钱才能赚更少的钱。
As our monster gets bigger, the need to feed the beast gets out of hand. Now we’re faced with covering expenses for more employees, more stuff, 随着我们的 "怪物 "越来越大，喂养 "野兽 "的需求也越来越大。现在，我们要为更多的员工、更多的东西支付费用、
more everything. The monster grows. And grows. And grows. Meanwhile, we’re still dealing with the same problems, just bigger: more empty bank accounts, higher stacks of credit card bills, bigger loans and an everincreasing list of “must-pay” expenses. Sound familiar, Dr. Frankenstein? 更多的一切。怪物越来越多。不断成长越来越多。与此同时，我们还在处理同样的问题，只是问题更大了：更多的银行账户空空如也，信用卡账单越堆越高，贷款越来越多，"必须支付 "的开支也越来越多。听起来很熟悉吧，弗兰肯斯坦博士？
GAAP’s fundamental flaw is, it goes against human nature. No matter how much income we generate, we will always find a way to spend it-all of it. And we have good reasons for all of our spending choices. Everything is justified. Everything is necessary. Soon enough, whatever money we had in the bank dwindles down to nothing as we struggle to cover every “necessary” expense. We get caught in the trap of sell-growspend, sell-grow-spend. 公认会计原则的根本缺陷在于，它违背了人类的本性。无论我们创造了多少收入，我们总会想方设法把它花掉--全部花掉。而我们所有的消费选择都有充分的理由。一切都是合理的。一切都是必要的。很快，当我们努力支付每一笔 "必要 "的开支时，银行里的钱就会越来越少。我们陷入了 "销售-增长-消费 "的陷阱。
How do you think Debra’s client Alex ended up in her predicament? Do you think she said, “It’s a beautiful day today-I think I’ll steal from the government”? Heck, no. She had convinced herself that she needed the sales tax income she collected right now, and when “later” came, she wasn’t prepared to cover it. 你认为黛布拉的客户亚历克斯是如何陷入困境的？你认为她会说 "今天天气真好，我想去偷政府的钱 "吗？当然不是。她让自己相信，她现在就需要销售税收入，而当 "以后 "来临时，她还没有准备好支付这笔钱。
A secondary flaw is this: GAAP teaches us to focus on sales and expenses first. Once again, it works against our human nature, which urges us to grow what we focus on. Remember the lesson of the Recency Effect; it plays out again with the focus on sales and expenses. There is a saying: “What gets measured, gets done.” GAAP has us measure sales first (it is the top line, after all), and therefore we sell like mad while expenses are treated like a necessary evil to support- you guessed it-more sales. We spend all that we have, because we believe we must. And we use terms like “plowback” or “reinvest” to feel good about it. Profit? Your salary? Mere afterthoughts. Leftovers. 还有一个缺陷：美国通用会计准则教导我们首先关注销售和支出。这再次违背了我们的人性，因为人性会促使我们关注什么，就发展什么。请记住 "追忆效应"（Recency Effect）的教训，它在关注销售和费用的过程中再次发挥了作用。有这样一句话"凡事预则立，不预则废"。美国通用会计准则让我们首先衡量销售额（毕竟这是第一线），因此我们疯狂地销售，而支出则被视为支持--你猜对了--更多销售额的必要之恶。我们花光所有的钱，因为我们认为我们必须这样做。我们用 "回馈 "或 "再投资 "这样的词来让自己感觉良好。利润？你的工资？只是事后的想法。剩饭剩菜
Another problem with GAAP is, it is overwhelmingly complex. You need to hire an accountant to get it right, and when you ask the accountant the details about GAAP, he is likely to get confused. The system changes and is up for interpretation. And we can play games with GAAP: Move some numbers around and post stuff in different spots and the numbers look different. Just ask Enron-they were able to post profits as they were going bankrupt. Yuck! 公认会计原则的另一个问题是，它过于复杂。你需要聘请一名会计师来正确理解它，而当你向会计师询问有关公认会计原则的细节时，他很可能会感到困惑。该系统不断变化，而且可以解释。我们可以玩 GAAP 的游戏：把一些数字移来移去，把东西贴在不同的地方，数字看起来就不一样了。问问安然公司就知道了--他们在破产时还能公布利润。呸
At the end of the day, the start of a new day, and every second in between, cash is all that counts. It is the lifeblood of your business. Do you have it or not? If you don’t, you’re in trouble, and if you do, you can sustain. 无论是一天的结束，还是新一天的开始，抑或是中间的每一秒，现金都是最重要的。它是企业的命脉。您是否拥有现金？如果没有，你就会陷入困境；如果有，你就能维持下去。
GAAP was never intended to only manage cash. It is a system for understanding all the elements of your business. It has three key reports: the income statement, the cash flow statement and the balance sheet. There is no question that you need to understand these reports, since they will give you a holistic view of your company; they are powerful and highly useful tools. But the essence of GAAP (Sales - Expenses = Profit) is horribly flawed. It is a formula that builds monsters. It is the Frankenstein Formula. 公认会计原则的目的绝不仅仅是管理现金。它是一个了解企业所有要素的系统。它有三个主要报告：损益表、现金流量表和资产负债表。毫无疑问，你需要了解这些报告，因为它们能让你对公司有一个整体的认识；它们是强大而非常有用的工具。但是，美国通用会计准则（销售额-费用=利润）的本质却存在严重缺陷。这是一个制造怪物的公式。它就是弗兰肯斯坦公式。
To successfully run a profitable business, we need a super-simple system to manage our cash, one we can understand without help from an accountant, one that is designed for humans, not Spock. 要想成功经营一家盈利的企业，我们需要一个超级简单的系统来管理我们的现金，一个我们无需会计师帮助就能理解的系统，一个为人类而不是斯波克设计的系统。
We need a system that can instantly tell us the truth about the health of our businesses, one that we can look at and know instantly what we need to do to get healthy; a system that tells us what we can actually spend and what needs to be reserved; a system that doesn’t require us to change, but automatically works with our natural behaviors. 我们需要一个能立即告诉我们企业健康状况真相的系统，一个我们一看就能立即知道我们需要做什么才能让企业健康发展的系统；一个能告诉我们哪些是我们可以实际支出的，哪些是需要保留的系统；一个不需要我们改变，而是自动与我们的自然行为相结合的系统。
Profit First is that system. 利润第一 "就是这样一个系统。
The ending of Frankenstein is not happy or nicey-nice. The monster destroys everything in Dr. Frankenstein’s life-his wife, his family, his hope for the future-so he sets out to exact revenge and kill his creation. The hunt for the monster takes a toll on Dr. Frankenstein and he dies a wrecked man, the monster close behind him. Frankenstein is a scary parallel to the extremes of entrepreneurship. Monster businesses have killed marriages, torn apart families and, for some entrepreneurs, decimated any hope for the good life. That miracle of a business we created can end up causing untold suffering; when that happens, the hatred Dr. Frankenstein had for his monster is all too often the chief emotion entrepreneurs have toward their businesses. 弗兰肯斯坦》的结局并不美好。怪物摧毁了弗兰肯斯坦博士生命中的一切--他的妻子、他的家庭、他对未来的希望--于是他开始复仇，杀死自己的创造物。追捕怪物的过程让弗兰肯斯坦博士付出了巨大的代价，他死的时候遍体鳞伤，怪物紧随其后。弗兰肯斯坦是创业精神极端化的一个可怕的平行线。怪兽企业扼杀了婚姻，拆散了家庭，对一些创业者来说，更是毁灭了对美好生活的希望。我们创造的企业奇迹最终可能会带来无尽的痛苦；当这种情况发生时，弗兰肯斯坦博士对他的怪物的憎恨往往就是创业者对自己企业的主要情感。
But your story doesn’t have to end that way. You can have your happily ever after. The good news is that, while your business may seem to be a monster controlling your life, it is also powerful. Whether your annual revenue is $50,000,$500,000,$5,000,000\$ 50,000, \$ 500,000, \$ 5,000,000 or even $50,000,000\$ 50,000,000, your business can become a profit-generating workhorse. 但你的故事不一定要这样结束。你可以拥有自己的幸福生活。好消息是，虽然您的企业似乎是一个控制您生活的怪物，但它也是强大的。无论你的年收入是 $50,000,$500,000,$5,000,000\$ 50,000, \$ 500,000, \$ 5,000,000 ，甚至是 $50,000,000\$ 50,000,000 ，你的企业都可以成为创造利润的主力军。
Never forget the power of your “monster”-you just have to understand how to direct and control it. When you learn this simple system, your business will no longer be a monster; it will become an obedient, pastureloving cash cow. A damn strong one, at that. 永远不要忘记你的 "怪物 "的力量--你只需了解如何指挥和控制它。当你学会了这个简单的系统，你的企业将不再是一个怪物；它将成为一个听话的、热爱牧场的摇钱树。而且，还是一头非常强壮的奶牛。
It worked for Alex, the coffee-shop owner who neglected to pay her sales tax and paid the consequences. Working with Debra, her accountant, and applying Profit First, Alex has paid off all of her taxes and penalties. It took three years to recover, but now Alex is current with her taxes and is running a profitable business. She has fewer employees, but they are fantastic and run the place like clockwork. Business is humming, and freshly ground coffee is always brewing. 咖啡店店主亚历克斯（Alex）就是因为疏忽了缴纳销售税而付出了代价。通过与她的会计师黛布拉合作，并运用 "利润第一 "原则，亚历克斯已经付清了所有税款和罚款。虽然花了三年的时间才恢复过来，但现在艾丽克丝已经按时纳税，并经营着一家盈利的企业。她的员工人数减少了，但他们都非常出色，像发条一样运转着。生意蒸蒸日上，现磨咖啡随时都在冲泡。
What I am about to share with you is going to make your business profitable immediately and determinately. I don’t care what size business you have or how long you have been surviving check-to-check and panic-to-panic, month after month and year after year. You are about to be profitable. Forevermore. No more leftovers for you- it’s time for you to eat first. 我将与你分享的内容将使你的企业立即、稳定地盈利。我不管你的生意规模有多大，也不管你在支票与支票、恐慌与恐慌、月复一月、年复一年中生存了多久。你即将盈利。永远盈利。没有剩菜剩饭了--现在是你先吃的时候了。
Here’s the deal. There is only one way to fix your financials: by facing your financials. You can’t ignore them. You can’t let someone else take care of them. You need to take charge of the numbers. But there is good news-the process is really, really easy. In fact, you will fundamentally understand it, and implement it, within just a few more chapters. 事情是这样的。解决财务问题的方法只有一个：面对财务问题。你不能忽视它们。你不能让别人来处理它们。你需要掌控这些数字。不过有一个好消息--这个过程真的非常非常容易。事实上，只需再读几章，你就能从根本上理解并实施它。
ACTION STEPS 行动步骤
GET YOUR HEAD IN THE GAME 沉下心来
Step 1: Draw the line in the sand. Agree that, as of today, you are turning over a new leaf. Commit to yourself, and to me, that you will run a profitable business and make everything else secondary to that goal. Email me (my contact info is on my website, and I do read my own email) and decree that you are drawing a line in the sand. Today is the day your business becomes healthy. Permanently. Don’t wait another second. 第一步：划清界限。同意从今天起，你将翻开新的一页。向你自己，也向我承诺，你将经营一家盈利的公司，其他一切都将成为次要目标。给我发电子邮件（我的网站上有我的联系方式，我也会阅读自己的电子邮件），并宣布你将划清界限。今天就是你的企业变得健康的一天。一劳永逸。不要再等了。
Step 2: Agree not to beat yourself up. I don’t care what your business financials look like today. I don’t care if your business is on the verge of going under, or if you just want to ramp up your profits even higher. Every business can be improved with Profit First. The only thing that will get in our way is if you bitch, moan and cry about the past. So that will not be permitted. I am granting you a clean slate. And you are promising me that you aren’t going to complain about the past. Together, we are just going to get to work and fix it. 第二步：同意不自责。我不在乎你今天的财务状况如何。我不在乎您的企业是否濒临倒闭，也不在乎您是否只想进一步提高利润。每家企业都可以通过 "利润第一 "得到改善。唯一会阻碍我们的就是你对过去的抱怨、呻吟和哭泣。这是不允许的。我将给予你们一片净土。你们要向我保证，不再抱怨过去。我们要一起努力，弥补过去。
CHAPTER TWO: How Profit First Works 第二章：利润第一 "如何运作
It’s funny how losing nearly all of your money can cause you to watch a lot of late-night network TV. What? Before you side-eye me, this was right after I lost all of my money to my own arrogance, so cable TV was the first thing to go. Insomnia brought about by anxiety does not equal better quality sleep, so that pretty much left me with two options: Stare at the ceiling or watch late-night network TV, courtesy of my twelve-dollar, indoor rabbit-ear antenna (yes, antennae still work and, even with the fancy modern digital signal, the reception still sucks). 失去几乎所有的钱会让你看很多深夜网络电视，这很有趣。 什么？在你嘲笑我之前，这是在我因为自己的傲慢而输光所有钱之后，所以有线电视是首先要淘汰的。焦虑带来的失眠并不等于更好的睡眠质量，所以我几乎只有两个选择：盯着天花板看，或者看深夜的网络电视，这都要归功于我那价值 12 美元的室内兔耳天线（是的，天线现在还能用，而且即使有了先进的数字信号，接收效果依然很差）。
Most infomercials pitch instant cures. Eat only grapefruit for ten weeks, and presto! You’re thin. Drink this magic goo three times a day and before you know it you’ll be able to bounce a quarter off your ripped abs! Wrap this electromagnetic thingamajig around your waist, electrocute yourself every five seconds, and you’ll have a teeny-tiny waist in less than six weeks, all while never getting off the couch to clean the Doritos off your shirt! 大多数信息广告都在推销立竿见影的治疗方法。只吃柚子，持续十周，然后你就瘦了！你就瘦了。每天喝三次这种神奇的粘液，不知不觉中，你就能把四分之一的硬币弹到健美的腹肌上！把这个电磁玩意儿缠在腰上，每隔五秒钟电击自己一次，不到六周你就能拥有纤细的小蛮腰，而且永远不用离开沙发去清理衬衫上的多力多滋！
One late night, I had had enough of the infomercials and turned on PBS to find, sure enough, a fitness guy talking about diets. (Was God trying to tell me something? I stopped working out for a little bit, but. . . jeez!) 一天深夜，我看够了信息广告，打开公共广播公司（PBS）的节目，果然发现一个健身男在谈论饮食。(上帝是想告诉我什么吗？我停止锻炼了一段时间，但是.. 天哪！）。
The fitness expert explained to the studio audience that the quick fixes lauded by late-night infomercials didn’t work (thank you!) and that they weren’t sustainable. He said that what we really need are simple lifestyle fixes that do not require us to change our natural tendencies, changes that make an impact before we have a chance to screw it up with our unhealthy food choices. And his first fi x suggestion? Smaller plates. 这位健身专家向演播室里的观众解释说，深夜信息广告所推崇的快速减肥方法并不奏效（谢谢！），也不具有可持续性。他说，我们真正需要的是简单的生活方式，不需要我们改变我们的自然倾向，在我们有机会通过选择不健康的食物把事情搞砸之前，改变就能产生影响。他的第一个建议是什么？小盘子。
Now riveted, I watched as the man explained that our natural human behavior is to fill our plates with food and, because Mom said so, clean that plate right up by eating everything on it. I still don’t get Mom’s logic -there are children starving in Africa, so I need to get fat? But the “clean-your-plate club” was instilled in me and probably in you, too. The message is ingrained. Changing that habit for a day is a no-brainer. But 我目不转睛地看着他解释说，我们人类的自然行为是把食物装满盘子，然后，因为妈妈这么说，就把盘子里的东西都吃光，把盘子收拾得干干净净。我还是不明白妈妈的逻辑--非洲有孩子在挨饿，所以我需要变胖？但 "把盘子洗干净俱乐部 "已经灌输给了我，可能也灌输给了你。这个信息已经根深蒂固。改变这种习惯一天是不费吹灰之力的。但是
changing it permanently? That’s hard. Some would say it’s nearly impossible. This is why so many people who diet gain the weight back, why people rarely follow through on New Year’s resolutions past the end of January, and why it’s so difficult to be disciplined with your spending. 永久性地改变它？这很难。有人会说这几乎是不可能的。这就是为什么很多人节食后体重会反弹，为什么人们很少能在一月底之后继续执行新年决议，为什么在消费上遵守纪律如此困难。
As I continued to watch the program, the expert went on to say that rather than work to change our “eat everything on the plate” behavior we simply need to change the size of our plates. When we use smaller plates, we dish out smaller portions, thus eating fewer calories while continuing our natural human behavior of serving a full plate and eating all of what is served. 当我继续观看节目时，专家接着说，与其努力改变我们 "吃光盘子里所有东西 "的行为，我们只需要改变盘子的大小。当我们使用较小的盘子时，我们端出的食物份量就会较少，从而摄入较少的卡路里，同时继续我们人类的自然行为--端出满满一盘并吃光所端出的食物。
I sat straight up on the couch, my mind alert with this new revelation. The solution is not to try to change our ingrained habits, which is really hard to pull off and nearly impossible to sustain; but instead to change the structure around us and leverage those habits. 我直挺挺地坐在沙发上，脑海中浮现出这一新的启示。解决的办法不是试图改变我们根深蒂固的习惯，这确实很难做到，而且几乎不可能持续下去；而是改变我们周围的结构，利用这些习惯。
It was then that I realized: Every penny my company made was going onto one plate, and I was gobbling it all up, using every last scrap to operate my business. Every dollar that came in went into one account, my operating account, and I was “eating it all.” 那时我才意识到：我的公司赚到的每一分钱都放在一个盘子里，而我却在狼吞虎咽，用最后一点残渣来经营我的企业。每一分钱都进了一个账户，我的经营账户，我在 "吃光 "它。
It hurts to admit this, but I was never good at money management. I thought I was, but looking back now, I realize how bad I was at managing money. I thought I was frugal in principle, or because I was a savvy entrepreneur. But in truth, I was frugal in my businesses because it was forced upon me. 承认这一点很伤人，但我从来都不擅长理财。我曾以为自己很会理财，但现在回想起来，才发现自己的理财能力有多差。我以为我节俭是出于原则，或者因为我是一个精明的企业家。但事实上，我在企业中的节俭是被迫的。
When I started my first company, a computer network integrator (today it would be called a managed service provider), I had no money. I was able to sell, service, run my office-I could do all that stuff with practically no money because I didn’t have any. As the business grew, I started to spend. The more I made, the more I spent, and I believed that all expenditures were necessary. We needed better equipment, a better office (an unfinished basement is no place for a business). I brought on people to do the work so I could sell more. Every step forward in sales growth required an equal step up in my infrastructure, human resources, grade-A office space or whatever (all fancy terms for expenses). 我创办第一家公司时，是一家计算机网络集成商（如今称为管理服务提供商），当时我身无分文。因为没钱，所以我可以销售、提供服务、管理我的办公室，几乎可以做到一穷二白。随着业务的增长，我开始花钱。我赚得越多，花得越多，而且我认为所有的支出都是必要的。我们需要更好的设备、更好的办公室（未装修的地下室不适合做生意）。我请人来做工作，这样我就能卖得更多。销售额每增长一步，我的基础设施、人力资源、A 级办公空间或其他方面（都是花哨的开支术语）也要相应提高一步。
After losing it all, I discovered that I work with whatever is put in front of me. Give me a hundred dollars and I will make it happen. Give me a hundred grand and I will make it happen. And while a hundred thousand- dollars made it easier to make it happen, it also made it way easier to make mistakes. Totally waste a few hundred dollars when you have a hundred thousand at your disposal, and you feel nothing. Totally waste a few hundred bucks, when you only have a few hundo to your name, and you feel that pain fast and hard. 在失去一切之后，我发现无论什么东西摆在我面前，我都能应付自如。给我一百美元，我就能实现它。给我十万美元，我也会把它变成现实。虽然十万美元让我更容易成功，但也让我更容易犯错。当你手头有十万美元时，完全可以浪费几百美元，而你却毫无感觉。当你名下只有几十万时，完全浪费几百块钱，你会感到又痛又快。
Looking back at my companies, I realized that I grew them quickly but still survived check-to-check, only making the real money when I sold them. As my incoming cash increased (the darker line on Figure 2), my expenses increased at a similar rate (lighter line). The only time I would have a profit was when income jumped up and I didn’t have time to spend at the same rate. However, I would quickly ramp up my expenses to serve my “new level of sales.” Then sales would settle back down, or drop, while my new level of expenses remained higher. Losses accumulated. The desperate need to sell more, faster, increased. 回顾我的公司，我意识到，我的公司发展很快，但仍然是 "支票对支票 "式的生存，只有在出售公司时才真正赚到钱。随着我的现金收入增加（图 2 中的深色线），我的支出也以同样的速度增加（浅色线）。只有当收入猛增，而我没有时间以同样的速度支出时，我才会有利润。不过，我会迅速增加支出，以满足 "新的销售水平"。然后，销售额又会回落，或者下降，而我的新支出水平仍然较高。亏损不断累积。我急需更多、更快地增加销售额。
I muted the television and began to connect the dots. I wondered, “If I reduce the ‘plate size’ of my business’s operating account, will I spend differently?” Looking back at my past behavior, the answer came quickly. Yes, I would. So rather than try to curb my spending habit, I would create the experience of having less cash on hand than I actually had. How did I know this would work? Because it already works for millions of people, with every paycheck-think 401 K deductions. 我把电视调成静音，开始把问题联系起来。我在想，"如果我缩小了企业运营账户的'盘子'，我的花费会不会有所不同？回顾我过去的行为，答案很快就出来了。是的，我会。因此，与其试图遏制我的消费习惯，不如创造一种手头现金比实际少的体验。我怎么知道这会有效呢？因为它已经在数百万人的每一份薪水中起了作用--想想 401 K 扣款。
Excited, I realized that, as with a 401 K , if I were truly going to believe that the money I had left over in the bank after reducing my deposits from revenue (my small plate) was all I had to work with, whatever money I took off the top would have to go into a separate account that would not be easy for me to see, let alone access. Investment accounts charge penalties for early withdrawals to dissuade investors from drawing from their accounts, and I needed something similar in place to stop me from borrowing from the separate account. 兴奋之余，我意识到，就像 401 K 一样，如果我真的相信银行里的钱是我减少收入（我的小盘子）存款后的全部收入，那么无论我从上面取走多少钱，都必须存入一个单独的账户，而这个账户我是不容易看到的，更不用说动用了。投资账户会对提前取款收取罚金，以阻止投资者从账户中提款，我也需要类似的措施来阻止我从独立账户中借款。
But what would I do with the “other money?” Could I use it to- shock of shocks-pay myself a salary? Pay my taxes? 但 "其他的钱 "该怎么花呢？我能用它来给自己发工资吗？交税？
Hey. Hey wait. Wait one stinkin’ minute. Could I actually set aside some of it for profit-before I paid bills? 嘿，嘿，等等等一下在付账单之前，我能不能先把其中一部分留作利润？
And that’s when it hit me-what if I took my profit first? 这时我突然想到--如果我先把利润拿走呢？
For a guy who built two businesses on top line (revenue focused) thinking, this was a revelation. At 3:00 a.m., it sounded like crazy talk. Who would have the audacity to take profit first? 对于一个依靠顶线（以收入为中心）思维建立起两家公司的人来说，这无疑是一个启示。凌晨三点，这听起来像是疯言疯语。谁会有胆量率先获利？
Me. 我
WHAT THE DIET INDUSTRY KNOWS ABOUT GROWING A HEALTHY BUSINESS 饮食行业对健康企业发展的认识
A 2012 report by Koert Van Ittersum and Brian Wansink in the Journal ot Consumer Research identifies the average plate size in America as having grown 23%23 \% between the years 1900 and 2012, from 9.6 inches to 11.8 inches. Running the math, the article explains that, should this increase in plate size encourage an individual to consume just fifty more calories Koert Van Ittersum 和 Brian Wansink 于 2012 年在《消费者研究杂志》（Journal ot Consumer Research）上发表的一份报告指出，从 1900 年到 2012 年，美国人的平均餐盘尺寸已经从 9.6 英寸增长到 11.8 英寸。通过计算，文章解释说，如果餐盘尺寸的增加促使一个人多摄入 50 卡路里的热量
per day, that person would put on an extra five pounds of weight… each year. Year after year, that adds up to a very chunky monkey. 那么这个人每天就会增加 5 磅体重......每年如此。年复一年，加起来就是一只非常胖的猴子。
But using smaller plates is just one factor. A Twinkie on a small plate is still a Twinkie. 但使用较小的盘子只是一个因素。装在小盘子里的松糕仍然是松糕。
There is more to a healthy diet, based on four core principles of weight loss and nutrition. These four principles are exactly the same foundation for business health. 健康饮食还有更多内容，基于减肥和营养的四个核心原则。这四个原则正是商业健康的基础。
Use Small Plates - Using smaller plates starts a chain reaction. When you use a small plate, you get smaller portions, which means you take in fewer calories. When you take in fewer calories than you normally would, you start to lose weight. 使用小盘子--使用小盘子会产生连锁反应。当你使用小盘子时，你得到的份量会更少，这意味着你摄入的卡路里会更少。当你摄入的卡路里比平时少时，你就会开始减肥。
Serve Sequentially - Eat the vegetables, rich in nutrients and vitamins, first. If you leave them to eat last, you will rarely finish your vegetables. They’ll just sit there piled up on the side of the plate. 按顺序上菜 - 先吃富含营养和维生素的蔬菜。如果把蔬菜留到最后吃，你就很少能吃完蔬菜。它们只会堆在盘子边上。
Remove Temptation - Remove any temptation from where you eat. People are driven by convenience. If when you’re hungry, junk food is easily accessible, you’re more likely to eat it. If you don’t have any junk food in the house, you’re probably not going to run out to the store to get it. (That would mean putting on pants.) You’re going to eat the healthy food you stocked, instead. My weakness is Chocodiles: Twinkies covered in dark chocolate and wrapped in love. Fortunately, they stopped making them. But if one sneaked into my house, even if it had expired in 1972, I would devour that delicious elixir of love and monounsaturated fats. Now, I always make sure I have healthy options with me, and the junk is locked away. 消除诱惑--在吃饭的地方消除任何诱惑。人都是被方便所驱使的。如果当你饥饿时，垃圾食品很容易买到，你就更有可能吃它。如果家里没有垃圾食品，你可能就不会跑到商店去买。(如果家里没有垃圾食品，你可能就不会跑到商店去买了（那意味着要穿上裤子）。我的弱点是巧克力蛋糕：裹着黑巧克力和爱心的 Twinkies。幸运的是，他们已经停产了。但如果有一个悄悄溜进我家，哪怕它在 1972 年就过期了，我也会吞下那美味的爱和单不饱和脂肪的精灵。现在，我总是确保随身携带健康食品，而垃圾食品则被锁起来。
Enforce a Rhythm - Don’t eat when you’re hungry; it is already too late, and you will binge. Instead, eat frequently so that you never get hungry. You will actually consume fewer calories this way. 保持节奏--不要在饿的时候吃东西，因为这已经太晚了，你会大吃特吃。相反，要经常进食，这样就不会感到饥饿。这样实际上会消耗更少的卡路里。
Profit First is a simple, “small plate” diet philosophy. In the Introduction I shared the basic formula of Profit First and how it differs from the accounting method most businesses use. 利润第一是一种简单的 "小盘 "饮食哲学。在导言中，我介绍了利润第一的基本公式，以及它与大多数企业使用的会计方法有何不同。
The old profit-as-“leftovers” formula (what I like to call the Frankenstein Formula): 旧的利润即 "剩菜 "公式（我喜欢称之为 "弗兰肯斯坦公式"）：
What you are about to learn isn’t anything new. It is something I suspect you have been aware of-in full or at least in part-but have never done. It is the concept of “pay yourself first” meets “small plate servings” meets “Grandma’s hidden stash of money in the cookie jar” meets your preexisting natural, human tendencies. 你们将要学习的内容并不新鲜。我猜想你已经意识到--完全意识到或至少部分意识到--但却从未做过。它是 "先付钱给自己 "的概念，是 "小盘菜 "的概念，是 "外婆藏在饼干罐里的钱 "的概念，是你原有的自然、人性倾向的概念。
Here’s how Profit First is like a successful diet: 利润第一就像成功的节食：
Use Small Plates - When money comes into your main operating account, immediately disperse it into different accounts in predetermined percentages. Each of these accounts has a different objective: one is for profit, one for owner pay, another for taxes and another for operating expenses. These are the four basic accounts and where you should get started, but you will get more advanced in account setup as we move along. 使用小盘子--当资金进入主要运营账户时，立即按预先确定的比例将其分散到不同的账户中。每个账户都有不同的目标：一个是利润账户，一个是业主工资账户，一个是税金账户，还有一个是运营费用账户。这是四个基本账户，你应该从这四个账户入手，但随着时间的推移，你会在账户设置方面取得更多进展。
Serve Sequentially - Always, always move money to your Profit Account first, then to your Owner Pay Account and then to your Tax Account, with what remains to expenses. Always in that order. No exceptions. Move it, stash it and let it accumulate. And if there isn’t enough money left for expenses? This does not mean you need to pull from the other accounts. What it does mean is, you can’t afford those expenses and need to get rid of them. This will bring more health to your business than you can ever imagine. 按顺序服务--总是先将钱转入利润账户，然后转入业主薪资账户，最后转入税务账户，剩下的钱用于支出。一定要按照这个顺序。没有例外。移动它，藏匿它，让它积累起来。如果剩下的钱不够花呢？这并不意味着你需要从其他账户取钱。它的意思是，你负担不起这些开支，需要把它们扔掉。这将给你的企业带来超乎想象的健康。
Remove Temptation - Move your Profit Account and other accounts out of arm’s reach. Make it really hard and painful to get to that money, thereby removing the temptation to “borrow” (i.e., steal) from yourself. Use an accountability mechanism to prevent access, except for the right reason. 消除诱惑--把你的利润账户和其他账户移到你触手可及的地方。让你很难很痛苦地拿到这些钱，从而消除向自己 "借钱"（即偷钱）的诱惑。使用问责机制，防止除非有正当理由，否则不能动用这些钱。
Enforce A Rhythm - Do your payables twice a month (specifically, on the 10th and 25th). Don’t pay only when money is piled up in the account. Get into a rhythm of paying bills twice a month so you can see how cash accumulates and where the money really goes. This is controlled, recurring and frequent cash flow management, not by-the-seat-of-your-pants cash management. 执行一种节奏 - 每月两次（特别是 10 日和 25 日）支付应付款。不要等到账户里的钱堆积如山时才支付。保持每月两次支付账单的节奏，这样你就能看到现金是如何积累的，钱到底去了哪里。这是有控制的、经常性的、频繁的现金流管理，而不是随心所欲的现金管理。
When I started applying this small plate philosophy to my company’s finances, I was doing consulting work and speaking on entrepreneurship. I also applied my new Profit First system to my one surviving investment, Hedgehog Leatherworks. 当我开始在公司财务中应用这种小盘哲学时，我正在做咨询工作和创业演讲。我还将新的 "利润第一 "系统应用到了我的一项投资--刺猬皮革厂（Hedgehog Leatherworks）。
At the time, I was putting the finishing touches on my first business book, The Toilet Paper Entrepreneur, into which I inserted a small section about the concept of Profit First Accounting (PFA). After the book came out I continued to refine the system, exploring and living it, and everything changed. I started implementing it with other entrepreneurs. And it worked-for me, for them and for my readers. I started getting calls from people who had read the book and tried basic PFA, creating amazing results. I also decided to drop the “A” from PFA—partly because Profit First is not an accounting system (it simply plugs into your accounting system) and partly because, when I heard Facebook used to be called “The Facebook” and dropped the “The” to sound cooler, I thought I would follow suit and drop a word. 当时，我正在为我的第一本商业书籍《厕纸企业家》做最后的润色，我在书中加入了一小部分关于利润第一会计（PFA）概念的内容。这本书出版后，我继续完善这个系统，不断探索并将其付诸实践，一切都发生了变化。我开始与其他企业家一起实施。这对我，对他们，对我的读者都起了作用。我开始接到一些人的电话，他们读过这本书并尝试了基本的 PFA，创造了惊人的成果。我还决定去掉 "PFA "中的 "A"--部分原因是 "利润第一 "不是一个会计系统（它只需插入您的会计系统），部分原因是，当我听说 Facebook 曾经被称为 "The Facebook"，去掉 "The "听起来更酷时，我想我也应该效仿，去掉一个单词。
Fueled by my passion for entrepreneurship and my determination to be profitable now, not at some indeterminate date in the future, I set about to perfect my system. In that process I discovered other entrepreneurs and business leaders who were running their businesses check-to-check and desperately needed the Profit First system. But I also found entrepreneurs 我对创业充满热情，决心现在就实现盈利，而不是在未来某个不确定的日期实现盈利，因此我开始完善我的系统。在这一过程中，我发现了其他一些企业家和企业领导者，他们在经营自己的企业时都是 "支票对支票"，迫切需要 "利润第一 "系统。但我也发现了一些企业家
and business leaders who had been implementing a similar system to great success. People like my barber, Lou Leone, the second-generation owner of a barbershop that has been profitable from day one. And Phil Tirone, who, while building his first, highly profitable multimillion-dollar business, continued to rent the same studio apartment until he determined that he had secured enough profit to upgrade-to a one bedroom. 以及实施类似系统并取得巨大成功的商界领袖。比如我的理发师卢-莱昂内（Lou Leone），他是一家理发店的第二代店主，这家理发店从开业第一天起就一直盈利。菲尔-蒂罗内（Phil Tirone），他在建立自己第一家盈利能力极强、价值数百万美元的企业时，一直租住在同一套单间公寓里，直到他确定自己已经获得了足够的利润，可以升级到一间卧室。
In the coming pages, I will share these stories and more: stories about people who are in lockstep with their profits and stories about other folks, like you and me, who were giving it their all but still ended up only breaking even on their best days-people who now turn a profit every month and enjoy the fruits of their labors. People like Jose and Jorge, two entrepreneurs who started using Profit First from the first day they discovered it and have not only experienced very respectable growth, but have continuously taken in a 7%7 \% to 20%20 \% percent profit, month after month. 在接下来的篇幅中，我将与大家分享这些故事以及更多故事：这些故事讲述了那些与利润步调一致的人们，以及其他像你我一样的人们，他们曾全力以赴，但最终仍只能在最好的日子里收支平衡--现在他们每月都能实现盈利，并享受着自己的劳动成果。何塞（Jose）和豪尔赫（Jorge）就是这样的人，这两位企业家从发现 "利润第一 "的第一天起就开始使用它，不仅实现了可观的增长，而且月复一月地持续获得 7%7 \% 至 20%20 \% %的利润。
Your story isn’t finished yet. Not in the least. It’s time to create your happy, kickass chapter. 你的故事还没讲完。丝毫没有。是时候创造你的快乐篇章了。
ACTION STEPS 行动步骤
GET YOUR BUSINESS PROFIT-READY 让您的企业为盈利做好准备
Step 1: Set up the small plates with your bank. You will need four accounts: Profit Account, Owner’s Pay Account, Tax Account and Operating Expenses Account. 第 1 步：在银行设立小盘子。您需要四个账户：利润账户、业主薪资账户、税收账户和运营支出账户。
You probably already have one or two accounts with your bank (checking and savings). Keep the checking account as your Operating Expenses Account and set up Tax and Profit as savings accounts (these are simply holding bins), with Owner’s Pay as another checking account. 您可能已经在银行开立了一到两个账户（支票账户和储蓄账户）。保留支票账户作为运营支出账户，将税金和利润账户设为储蓄账户（这些账户只是保管箱），将业主薪资账户设为另一个支票账户。
Some banks limit the number of transfers in and out of savings accounts. This shouldn’t be a problem, since we will be using a rhythm. However, if your Tax or Profit Accounts are checking accounts, that is fine. The goal is not to get a little extra interest; the goal is to hold money temporarily and remove temptation. Some banks charge fees or have minimum balance requirements. Don’t let that deter you. Speak to the bank manager and negotiate the fees and requirements. If the manager is unwilling to negotiate, find a new bank. 有些银行限制储蓄账户的转入和转出次数。这应该不成问题，因为我们将使用节奏。不过，如果你的税收账户或利润账户是支票账户，也没有问题。这样做的目的不是为了获得一点额外的利息，而是为了暂时持有资金，消除诱惑。有些银行会收取费用或有最低余额要求。不要因此而退缩。与银行经理谈谈，就费用和要求进行协商。如果经理不愿协商，那就换一家银行。
Step 2: Set up two more external savings accounts with a bank other than the bank you use for daily operations. One account will be your notemptation Profit Account. The second will be your no-temptation Tax Account. Set them up with the ability to withdraw money directly from the respective savings accounts in your original bank. 第 2 步：在一家银行设立两个外部储蓄账户，而不是您日常使用的银行。其中一个账户是您的免税利润账户。第二个是免税账户。将它们设置为可以直接从原来银行的相应储蓄账户中取款。
Step 3: Don’t enable any of the “convenience” options for your two external accounts. You don’t need or want to view these accounts online. You don’t want checkbooks for these accounts. You just want to deposit your income and forget it… for now. 步骤 3：不要启用两个外部账户的任何 "方便 "选项。您不需要也不想在线查看这些账户。你不需要这些账户的支票簿。你只想把收入存入账户，然后忘掉它......暂时如此。
CHAPTER THREE: The Naked Truth 第三章：赤裸裸的真相
It’s inevitable. Whenever two or more entrepreneurs are gathered together, one of them will ask the “How big is it?” question. It’s always some version of the same-“How big is your business?” It might sound like, “How many employees do you have?” Or, “How many territories do you cover?” Or, if you’re one of those straight-to-the-point types (like a few of my classmates at the high school reunion), you might even be so bold as to ask, “How much did you take in last year?” However it’s phrased, I hear some version of the “How big is it?” question wherever I go-it’s like a law of the entrepreneurial (and porn) community! 这是不可避免的。每当两个或两个以上的创业者聚集在一起时，其中一个就会问 "它有多大 "的问题。这个问题总会有一些相同的版本--"你的企业有多大？"听起来可能像 "你有多少员工？"或者，"你们覆盖多少地区？"或者，如果你是那种直奔主题的类型（就像我在高中同学会上的几个同学一样），你甚至可以大胆地问："你去年赚了多少钱？无论如何措辞，我走到哪里都会听到 "有多大？"这样的问题，这就像是创业（和色情）界的定律！
Many years ago, I joined a global entrepreneurial organization to learn from successful, more experienced business leaders from all over the country. At one of our meetings, I met my buddy Phil Tirone, founder of 720CreditScore.com. Phil made his first fortune in the mortgage lending industry in California, so he knows a thing or two about real wealth. Not the top line, or the outward appearance. The bottom line. The actual take home money. The naked truth. 多年前，我加入了一个全球性的创业组织，向来自全国各地的成功人士和经验丰富的商业领袖学习。在一次会议上，我遇到了我的好友菲尔-蒂龙，他是 720CreditScore.com 的创始人。菲尔的第一桶金来自加利福尼亚的抵押贷款行业，因此他对真正的财富颇有研究。不是顶线，也不是外表。而是底线。实际带回家的钱。赤裸裸的真相。
“When you get a loan, you take down your pants. You can’t hide anything,” Phil told me as we enjoyed iced coffee outside his Phoenix home, staring at Camelback Mountain in the distance. "当你获得贷款时，你就得脱下裤子。你不能隐藏任何东西，"菲尔告诉我，当我们在他凤凰城的家门口喝着冰咖啡，凝视着远处的驼背山时。
“There are things that people don’t want to talk about. You don’t want to talk about your lack of profit. You don’t want to talk about putting a second mortgage on your home to help run your business. You surely don’t want to admit to being the guy that has five times more credit card debt than the average family in our debtors’ nation. After fourteen years of seeing entrepreneurs live lives that are a bunch of lies, I look at the concept of wealth with such a skeptical eye.” "有些事情人们不想谈论。你不想谈论你没有利润。你不想谈论用房屋二次抵押来帮助经营业务。你肯定不想承认自己的信用卡债务是债务国普通家庭的五倍。十四年来，我目睹了企业家们过着一堆谎言的生活，因此我对财富的概念持怀疑态度。
Phil went on to explain that, more than just hiding the truth of their financial situations, people aren’t just kidding the world around them; they’re kidding themselves. “I did a loan one time for a guy who had a car payment of forty-three hundred per month. He said to me, ‘One day, 菲尔接着解释说，人们不仅仅是在隐瞒自己财务状况的真相，他们不仅是在欺骗周围的世界，也是在欺骗自己。"有一次，我为一个每月要支付四千三百元车贷的人做了一笔贷款。他对我说：'总有一天、
when you’re successful, you’ll have a car payment like this.’ I just smiled. This is what I’m supposed to aspire to? Everyone’s perception of wealth is a joke.” 当你成功的时候，你就会有这样的车贷'。我只是笑了笑。这就是我的理想？每个人对财富的认识都是个笑话"。
It was with this skepticism that Phil walked into the first global entrepreneur meeting, and the second, and the third, hoping to connect with entrepreneurs who, like him, cared about the bottom line. As usual, all he heard was the same question over and over again. “How big is it?” 正是抱着这种怀疑的态度，菲尔走进了第一次全球企业家会议、第二次、第三次会议，希望与那些和他一样关心底线的企业家们建立联系。和往常一样，他听到的都是同样的问题，一遍又一遍。"有多大？"
“All of the conversations were about revenue. Even the first conversation you and I had, Mike. It’s bullshit. It’s total bullshit,” Phil said. "所有的谈话都是关于收入的。甚至你和我的第一次谈话，迈克。都是废话。完全是胡说八道。"菲尔说。
“Who cares about revenue? So you’re running a twenty or fifty milliondollar company. You’re living in a crap apartment, dude! You’ve got nothing in your accounts! The bank owns that car in the driveway. The credit card company owns your furniture. Your elderly parents paid for your vacation. Are you kidding me? What about profit? It makes no logical sense.” "谁在乎收入？你在经营一家两千万或五千万的公司。你却住在破公寓里，老兄！你的账户里什么都没有车道上的那辆车是银行的。你的家具是信用卡公司的你年迈的父母为你的假期付了钱你开什么玩笑？那利润呢？这在逻辑上是说不通的。"
It’s true. At our entrepreneur meetings there was little talk of profit, and many people in the room were counting on the sale of their businesses to finally cash in on their perceived success. When someone couldn’t cover payroll that month, they would say they just needed one big project, or one new client, or an investor to swoop in. It’s a common refrain among check-to- check entrepreneurs. One more big sale. One new client. Someone to just throw a lot of money at them. 这是真的。在我们的企业家会议上，很少有人谈及利润，在座的许多人都指望着出售自己的企业，以最终兑现他们所认为的成功。当有人当月发不出工资时，他们会说，他们只需要一个大项目、一个新客户或一个投资者。这是 "支票对支票 "式创业者常说的一句话。再来一个大买卖。一个新客户。有人能给他们砸一大笔钱。
These entrepreneurs were giving it everything they had to just survive, with one eye on the emergency exit sign. 这些创业者倾其所有，只为生存，只盯着紧急出口的标志。
I may not have been actively looking for an exit strategy while I ran my first two businesses, but it was the sale of those businesses that gave me actual wealth—and “permission” to act like an idiot. Would I have had the money to buy an expensive “stable” (yes, I used the obnoxious term) of cars and invest in poorly planned start-ups if I hadn’t sold my business? Nope. It doesn’t matter how much money you have coming in, if you’re only focused on growth, you aren’t going to have much to show for your “big” business. 在我经营前两家公司时，我可能并没有积极寻找退出战略，但正是出售这两家公司给了我实际的财富，也给了我像傻瓜一样行事的 "许可"。如果我没有卖掉我的公司，我还会有钱购买昂贵的 "稳定"（是的，我用了这个令人讨厌的词）汽车和投资计划不周的新公司吗？没有。不管你有多少钱进来，如果你只专注于增长，你的 "大 "企业就不会有多少成果。
The exit strategy you’re banking on? It rarely happens. My experience was the exception, partly due to my being in the right place at the right time. Buyers, investors, vendors and clients, too, are attracted to healthy businesses. Strong businesses. But that seems to be a rarity nowadays. Doesn’t it? 你所指望的退出策略？这种情况很少发生。我的经历是个例外，部分原因是我在正确的时间出现在了正确的地点。买家、投资者、供应商和客户也会被健康的企业所吸引。强大的企业。但如今这种情况似乎很少见了。不是吗？
Top line thinking (focusing on income) goes way beyond business. It’s definitely part of American culture, this emphasis on size. Bigger is better. More, more, more. Grow! Grow! Grow! Heck, I even wrote a book about how to do it. 顶线思维（注重收入）远远超出了商业范畴。强调规模无疑是美国文化的一部分。越大越好。更多，更多，更多。成长！成长成长！见鬼，我甚至还写了一本书介绍如何做到这一点。
As I said in the introduction to The Pumpkin Plan, I stand by my method for growing niche-dominating businesses that lead to giant success. But we can’t sustain that growth-or enjoy the fruits of our labors-if we keep putting profit at the bottom of our to-do list. Are you really going to keep struggling as you wait for that one big sale, that one big contract, that one big payoff that will erase all of your debt, get you back in the black and allow you to finally cut yourself a big fat check? It rarely happens and, when it does, the money seems to evaporate fast. It’s a bit like asking Santa Claus for a million dollars, knowing full well that he’s just a drunk guy in a red suit working at the mall (and for God’s sake get off his lap). 正如我在《南瓜计划》的导言中所说，我坚持我的方法，即发展利基主导型企业，从而取得巨大成功。但是，如果我们一直把利润放在待办事项清单的末尾，我们就无法维持这种增长，也无法享受我们的劳动成果。你真的打算继续挣扎，等待一次大的销售、一份大的合同、一笔大的回报，从而消除你所有的债务，让你重获盈利，最终让你给自己开一张大额支票吗？这种情况很少发生，即使发生了，钱也似乎蒸发得很快。这就有点像向圣诞老人索要一百万美元，明明知道他只是一个在商场工作的穿红衣服的醉汉（看在上帝的份上，从他腿上下来）。
I say we start a movement, right here and right now, to replace that tired old misguided question about size and replace it with this one: “How healthy is your business?” I’m serious-I can envision that question on tshirts, hats, maybe someone (hint: you, not me) even tattooing a questionable area of his body with the slogan. Better yet, how about a blimp flying over Wall Street? That’s how big a deal this is. 我认为，我们应该在此时此地发起一场运动，用这个问题取代那个老生常谈的、被误导的 "规模 "问题："你的企业有多健康？"我是认真的--我可以想象这个问题会出现在 T 恤、帽子上，也许有人（暗示：是你，不是我）甚至会在自己身上有问题的地方刺上这个标语。更妙的是，让飞艇在华尔街上空飞行如何？这才是大事。
If you spend one more second worrying about the size of your business while compromising a strong bottom line, your business is unhealthy at best. More likely your business is dying a slow death. Big business is great, but only if there are healthy profits. Small is great too, but only if there are healthy profits. Medium is great, but only if there are profits there, too. You get the picture, Goldilocks. 如果你再多花一秒钟来担心企业的规模，同时又牺牲了强大的底线，那么你的企业充其量也只是不健康的。更有可能的是，你的企业正在慢慢死去。大企业固然好，但前提是要有健康的利润。小企业也很好，但前提是有健康的利润。中型企业也不错，但前提是也有利润。你明白了吧，金发姑娘。
So, from this very second forward, ask only one question of yourself. Ask only one question of your entrepreneurial friends. Ask only one question of any business owner. 因此，从这一秒开始，只问自己一个问题。对你的企业家朋友只问一个问题。对任何企业主都只问一个问题。
How healthy is your business? 您的企业有多健康？
Are you eating first, or are you surviving on leftovers, or worse- scraps from the garbage can in the alley? 你是先吃东西，还是靠吃剩菜剩饭，或者更糟糕的是从巷子里的垃圾桶里捡来的残羹剩饭？
By the end of this chapter, you’ll answer that question; and whether your business is dying or just a little queasy, we are going to get it back to full health. I don’t care how much your business is struggling financially, the fact that you are still in business means we can turn it around. Now, when people ask you how business is going, you will respond with, “Healthy. Things are very, very healthy!” And you won’t be lying to them or yourself. You can even get naked to prove it. 到本章结束时，你就会回答这个问题了；无论你的企业是奄奄一息还是略显窘迫，我们都会让它恢复健康。我不管你的企业在财务上有多么挣扎，只要你还在经营，就意味着我们可以扭转局面。现在，当别人问你生意如何时，你会回答："健康。情况非常非常健康！"你不会欺骗他们，也不会欺骗自己。你甚至可以脱光衣服来证明这一点。
THE (ALMOST) INSTANT ASSESSMENT 即时评估
Whether your business is simply not as profitable as you would like it to be or is in full cardiac arrest, I need you to be willing to keep your eyes wide open. In order for Profit First to work, you need to come to this with no blinders on. 无论您的企业只是没有如您所愿实现盈利，还是完全处于心脏停搏状态，我都需要您睁大眼睛。为了让 "利润第一 "计划奏效，你必须睁大眼睛。
As you complete the Instant Assessment, remember that different businesses have different setups. I’ll help you get to the perfect numbers for your specific business in the next chapter. For now, know that, while the numbers I provide in this chapter are ballpark numbers, they are a surprisingly effective way to get started, and you may be surprised at how accurate this Instant Assessment really is. 在完成即时评估时，请记住不同的企业有不同的设置。我将在下一章帮你找到适合你具体业务的完美数字。现在，你要知道，虽然我在本章中提供的数字只是一个大概的数字，但它们却是一个非常有效的入门方法，你可能会对即时评估的准确性感到惊讶。
Figure 3 is the Profit First Instant Assessment form. Complete the form right now! You can write right in this book (or, if you are on an iPad or Kindle or some other reader and don’t want to replace the screen, you can download a printable copy from the Resources section at Mike Michalowicz.com.) 图 3 是利润第一即时评估表。现在就填写表格！您可以直接在本书中填写（或者，如果您使用 iPad、Kindle 或其他阅读器，又不想更换屏幕，也可以从 Mike Michalowicz.com 网站的 "资源 "部分下载可打印的副本）。
In the Actual column, enter your Top Line Revenue for the last twelve full months. This is your total revenue, and you should be able to pull this 在 "实际 "一栏中，输入过去十二个整月的最高收入。这是您的总收入，您应该可以从中得出
number directly from your accounting system. 直接从您的会计系统中获取数字。
actual 实际
PF%
Pf
the BLeEd BLeEd
THE FX 特效
Top Line Revenue 最高收入
Material ^("a "){ }^{\text {a }} S Subs 材料 ^("a "){ }^{\text {a }} S 子系统
Real Revenue 实际收入
100%
Profit 利润
Owner's Pay 业主薪酬
Tax 税收
Operating Expenses 运营支出
actual PF% Pf the BLeEd THE FX
Top Line Revenue https://cdn.mathpix.com/cropped/2025_03_05_1acc02adce8e57c39069g-053.jpg?height=213&width=809&top_left_y=480&top_left_x=886
Material ^("a ") S Subs
Real Revenue 100% https://cdn.mathpix.com/cropped/2025_03_05_1acc02adce8e57c39069g-053.jpg?height=91&width=396&top_left_y=694&top_left_x=1301
Profit
Owner's Pay
Tax
Operating Expenses | | actual | PF% | Pf | the BLeEd | THE FX |
| :---: | :---: | :---: | :---: | :---: | :---: |
| Top Line Revenue | |  | | | |
| Material ${ }^{\text {a }}$ S Subs | | | | | |
| Real Revenue | | 100% | |  | |
| Profit | | | | | |
| Owner's Pay | | | | | |
| Tax | | | | | |
| Operating Expenses | | | | | |
Figure 3: Profit First Assessment Form 图 3：利润首次评估表
2. If you are a manufacturer or retailer, or if most of your sales are derived from the resale or assembly of inventory, put the cost of materials (not labor) for the last twelve full months in the Material & Subs cell. 2.如果您是製造商或零售商，或如果您的大部分銷售額來自於存貨的轉售或組裝，請把過去十二個整月的材料成本（非勞工成本）填入材料及附屬品單元格。
3. If subcontractors deliver most of your services, put the cost of the subcontractors for these twelve months in the Material & Subs cell. (Subcontractors are people who work for you, but have the ability to work autonomously and to work for others. You don’t pay them on payroll, you pay them their project fee, commission or hourly rate, and they handle their taxes, benefits, etc. themselves.) In some cases you will have both materials and subcontractor costs (think home construction). In that case, put the cumulative amount of these two costs in the Material & Subs cell. Remember to only put your materials and subcontracts here, but not labor costs for your own people. 3.如果大部分服务由分包商提供，请将这 12 个月的分包商成本填入 "材料与分包商 "单元格。(分包商是为你工作的人，但他们有能力自主工作或为他人工作。您不向他们支付工资，而是向他们支付项目费、佣金或小时工资，他们自己处理税金、福利等事宜）。在某些情况下，您既需要支付材料费，也需要支付分包商费用（如房屋建筑）。在这种情况下，将这两项成本的累计金额填入 "材料与分包商 "单元格。记住，这里只填写材料和分包合同，不要填写自己员工的劳动力成本。
4. If you are a service company and most of your services are provided by your employees (you included), put an n/a symbol in the Material & Subs section. 4.如果您是一家服务公司，且大部分服务由员工（包括您自己）提供，请在 "材料与分包商" 部分填写 "无 "符号。
5. Now subtract your Material & Subs number from your Top Line Revenue to calculate your Real Revenue. If you put an n//an / a in the Material & Subs section, just copy the Top Line Revenue number to the Real Revenue cell. 5.现在，从顶线收入中减去材料和辅助材料数，就可以计算出实际收入。如果您在 "材料及辅料 "部分填写了 n//an / a ，只需将 "顶线收入 "数字复制到 "实际收入 "单元格即可。
6. The goal is to get you to your Real Revenue number. This is the real money your company makes. For the other stuff-subs, materials, etc.you may make a margin, but it isn’t the core driver of profitability because you have little control over it. This can be a real wake-up moment for entrepreneurs. That real estate agency that does $5,000,000\$ 5,000,000 in annual revenue and has a couple dozen agents (subcontractors) taking $4,000,000 in commissions is really a $1,000,000\$ 1,000,000 business that manages real estate agents making $4,000,000\$ 4,000,000, not a $5,000,000\$ 5,000,000 business. The $3,000,000\$ 3,000,000 a year staffing firm that bills out subcontractors to do work, and pays those subs $2,500,000\$ 2,500,000, is really a $500,000\$ 500,000 business. The accounting firm that bills out $2,000,000\$ 2,000,000 in annual fees and has an in-house staff that does almost all the work has Real Revenue of $2,000,000\$ 2,000,000 a year. The Real Revenue number is a simple, fast way to put all companies on equal footing (their Real Revenue numbers). 6.目标是让你达到实际收入数字。这才是公司真正赚到的钱。至于其他东西--分包商、材料等，你可能会赚取一定的利润，但这并不是盈利的核心驱动力，因为你几乎无法控制它。这对创业者来说是一个真正的警醒时刻。那家年收入 $5,000,000\$ 5,000,000 、有几十名代理人（分包商）收取 400 万美元佣金的房地产代理公司，实际上是一家管理房地产代理人赚取 $4,000,000\$ 4,000,000 的 $1,000,000\$ 1,000,000 企业，而不是一家 $5,000,000\$ 5,000,000 企业。每年向分包商支付 $2,500,000\$ 2,500,000 费用的 $3,000,000\$ 3,000,000 人员派遣公司，实际上是一家 $500,000\$ 500,000 企业。会计师事务所的年收费为 $2,000,000\$ 2,000,000 ，几乎所有工作都由内部员工完成，其一年的实际收入为 $2,000,000\$ 2,000,000 。实际收入数字是将所有公司置于同等地位（实际收入数字）的一种简单、快捷的方法。
Real Revenue is different from Gross Profit, in that Real Revenue is your Total Revenue minus materials and subcontractors used to create and deliver the service or product. Gross Profit is Total Revenue minus materials, subcontractors and any of your employee’s time used to create and deliver the service or product. It is a subtle difference but a critically important one. Gross Profit includes a portion of your employees’ time. But the thing is this: You will generally pay your employees for their time whether you have a bad sales day or a good one. You will likely pay them the same salary if they fix a car transmission in four hours or five. So, to simplify things, we categorize any employee that you have, full or part time, as a cost of the business operations, not as a cost of the good sold. 实际收入与毛利润不同，实际收入是总收入减去用于创造和提供服务或产品的材料和分包商。而毛利润是总收入减去材料、分包商以及员工用于创造和提供服务或产品的时间。这是一个微妙的区别，但却至关重要。毛利润包括员工的部分时间。但问题是无论销售业绩是好是坏，您一般都会为员工的时间支付报酬。无论他们是在四小时内还是在五小时内修好了汽车变速箱，你支付给他们的工资可能都是一样的。因此，为了简化事情，我们将任何全职或兼职员工都归类为业务运营成本，而不是所售商品的成本。
7. Now that we know your Real Revenue, write down your actual profit from the last twelve months in the Profit cell. This is the cumulative profit you have sitting in the bank, or have distributed to yourself (and/or partners) as a bonus on top of-but not to supplement-your salary. If you think you have a profit but it is not in the bank and was never 7.现在我们知道了你的实际收入，请在 "利润 "单元格中写下过去 12 个月的实际利润。这是你存在银行里的累计利润，或者作为工资之外的奖金分发给自己（和/或合伙人）的利润，但不是补充工资。如果你认为你有利润，但它不在银行里，也从来没有
distributed to you as a bonus, this means you don’t really have a profit. (If it turns out that you have less profit than you thought you would, it’s likely you used it to pay down debt from previous years. Or maybe you are attempting an Enron re-make.) 作为奖金分发给你，这意味着你并没有真正的利润。(如果事实证明你的利润比你想象的要少，那很可能是你把它用来偿还了前几年的债务。或者，你正在试图重塑安然公司）。
8. In the Owner’s Pay cell, put down how much you paid yourself (and any other owners of the business) these past twelve months in regular payroll distributions, not profit distributions. 8.在 "所有者薪酬 "一栏中，填写过去 12 个月中您向自己（以及企业的其他所有者）支付的正常薪资分 配额，而不是利润分配额。
9. In the Tax cell, put down how much money you have paid in taxes over the last twelve months, plus any money you have already reserved for taxes. 9.在 "税款 "单元格中，填写您在过去 12 个月中缴纳了多少税款，以及您已预留的税款。
10. In the Operating Expenses cell, add up the total expenses you paid for the last twelve months-everything except your profits, owner’s pay, taxes and any materials and subs that you have already accounted for. 10.在 "运营支出 "单元格中，将过去 12 个月的总支出相加--除了利润、所有者薪资、税金以及已入账的材料和分包商之外的所有支出。
11. Double-check your work by adding up your profit, owner’s pay, taxes and operating expenses to see if you get your Real Revenue number. If you don’t get this number, something is wrong with your calculations. Go fix it. Then, add your Real Revenue to the Material & Subs costs and you should get the Top Line Revenue number. Make sure it all squares out. 11.将利润、所有者薪酬、税金和运营费用相加，仔细检查您的工作，看看是否得到了实际收入数字。如果没有得到这个数字，说明你的计算有问题。去修正它。然后，将实际收入与材料和附属成本相加，就能得到最高收入数字。确保这一切都正确无误。
12. Next, enter the profit percentage in the PF % column based upon your Real Revenue Range. Use the percentages in Figure 4. I call these percentages TAPs (Target Allocation Percentages), the percentage of each deposit that will be allocated to different elements of our business. 12.接下来，根据实际收入范围在 PF % 一栏中输入利润百分比。使用图 4 中的百分比。我把这些百分比称为 TAP（目标分配百分比），即每笔存款中分配给业务不同部分的百分比。
For example, if your Real Revenue for the last twelve months is $722,000\$ 722,000, you should use column C. If your business has $225,000\$ 225,000 in Real Revenue, use Column A. If you run a division (or have your own company) that does $40,000,000\$ 40,000,000, use column F . 例如，如果您过去 12 个月的实际收入为 $722,000\$ 722,000 ，则应使用 C 栏；如果您的企业实际收入为 $225,000\$ 225,000 ，则应使用 A 栏；如果您经营的部门（或自己的公司）的实际收入为 $40,000,000\$ 40,000,000 ，则应使用 F 栏。
13. In the PF $ column, copy the Real Revenue number from your actual column. Then multiply that Real Revenue number by the PF % for each row and write down the number in the corresponding PF $ cell. These are your target PF dollar amounts for each category. Welcome to the moment of truth. (I hope we can still be friends.) 13.在 PF $ 一栏中，复制实际列中的实际收入数。然后将该实际收入数乘以每行的 PF%，并在相应的 PF 美元单元格中写下该数字。这些就是每个类别的目标 PF 美元数额。欢迎来到关键时刻。(希望我们还能成为朋友）。
Figure 4: Target Allocation Percentages (TAPs) 图 4：目标分配百分比 (TAP)
14. In the Bleed column, take your Actual number and subtract the PF $ number. This is very likely to result in a negative number. It is your bleed, the amount you need to make up. Negative means you are bleeding out money in these sections. Sometimes it is in just one category with a problem, but in most cases businesses are bleeding out in the Profit, Owner’s Pay and Tax Accounts and have a positive number (meaning excess) in Operating Expenses. In other words, we are paying too little in profit, owner salaries, and taxes, and paying too much in operating expenses. 14.在出血量一栏，用实际数值减去 PF 美元数值。结果很可能是负数。这是您的出血量，也就是您需要弥补的金额。负数意味着您在这些部分的资金流失。有时只有一个类别有问题，但在大多数情况下，企业在利润、所有者薪资和税收账户中都有流失，而在运营支出中却有正数（意味着超额）。换句话说，我们支付的利润、所有者工资和税收太少，而支付的运营费用太多。
15. In the final column, The Fix, put either “increase” or “decrease” next to each category. If the number in the Bleed section is a negative number, put “increase” in the corresponding Fix cell, because we need to increase our contribution to this category to correct the Bleed. Conversely, if it is a positive number in the Bleed section, put “decrease” in the Fix cell, since this is a category where we need to spend less money in order to fix it. 15.在最后一栏 "修正 "中，在每个类别旁边填上 "增加 "或 "减少"。如果 "出血 "部分的数字是负数，则在相应的 "修正 "单元格中填入 "增加"，因为我们需要增加对这一类别的贡献来纠正 "出血"。反之，如果 "出血 "部分的数字为正数，则在 "修复 "单元格中填写 "减少"，因为我们需要减少对这一类别的投入来修复它。
Figure 5 is a completed example from a law firm to which I just introduced this process: The Instant Assessment reveals a few (painful) things. This business is not nearly profitable enough-it should be filling the profit coffers by $118,000\$ 118,000 more every year. At $5,000\$ 5,000 in the Profit 图 5 是我刚刚向一家律师事务所介绍过这一流程的一个完整示例：即时评估揭示了一些（令人痛苦的）问题。这项业务的利润还远远不够--它应该每年以 $118,000\$ 118,000 的速度增加利润。在利润 $5,000\$ 5,000 中
Account, this is basically a break-even business. One bad month and this company is going down. 账户，这基本上是一个收支平衡的业务。只要有一个月经营不善，公司就会倒闭。
The two owners are taking a combined salary of $190,000\$ 190,000, which is way too much for a business of this size. The owners are likely living a bigger lifestyle than the business can afford, and they need to cut their salaries by $67,000\$ 67,000. 两位所有者的工资总和为 $190,000\$ 190,000 ，这对于如此规模的企业来说实在是太高了。企业主的生活方式很可能超出了企业的承受能力，他们需要将工资降低 $67,000\$ 67,000 。
As the business gets healthier, the taxes will increase. (More taxes, as painful as they are to pay, are a sign of a healthy business-the more you make, the more you pay… until you make so much you lobby politicians and pay nothing. Don’t get me started.) And those Operating Expenses are too high, to the tune of more than $141,000\$ 141,000. 随着企业越来越健康，税收也会增加。(更多的税，尽管缴纳起来很痛苦，但却是企业健康发展的标志--你赚得越多，你缴纳的税就越多......直到你赚得太多，你可以游说政客，却不用缴纳任何税。别让我开始说这个）。而那些运营开支太高了，超过了 $141,000\$ 141,000 .
Figure 5: Completed Instant Assessment for Law Firm 图 5：已完成的律师事务所即时评估
Looking at this Instant Assessment, it’s obvious what this company’s leaders need to do to make their business healthy: Cut owners’ salaries and cut operating costs, possibly including staff. It will require courage, and it is going to be painful. 从这份《即时评估》来看，这家公司的领导者显然需要做些什么才能让企业健康发展：削减所有者的工资，削减运营成本，可能包括裁员。这需要勇气，也会很痛苦。
The Instant Assessment brings clarity fast, and it can be a rude awakening. No more putting things off. No more hoping that big client, big check or big anything will save you from the day-to-day panic. We know exactly what we need to do. 即时评估 "能让人迅速清醒，让人猛然醒悟。不再推诿。不再寄希望于大客户、大支票或大事情能把你从日复一日的恐慌中解救出来。我们很清楚自己需要做什么。
A financially healthy company is a result of a series of small daily financial wins, not one big moment. Profitability isn’t an event; it’s a habit. 一个财务健康的公司是一系列日常财务小赢的结果，而不是一个大赢的时刻。盈利不是一个事件，而是一种习惯。
WHY PERCENTAGES? 为什么是百分比？
What if I told you I knew of a successful bikini model and fitness trainer who weighs 205 pounds? You would assume she was seriously overweight, right? How could she be a bikini model? Easy. She’s six foot eight! Amazon Eve is the tallest bikini model in the world and, I’m telling you, she’s ripped. (Google her.) Her weight is ideal for her height. Fitness is relative. Health is relative. So are numbers. 如果我告诉你，我知道有一位成功的比基尼模特和健身教练体重达到 205 磅，你会怎么想？你会认为她严重超重，对吗？她怎么可能成为比基尼模特？很简单她有六英尺八英寸高！亚马逊夏娃是世界上最高的比基尼模特，而且，我告诉你，她的身材很健美。(谷歌一下）她的体重非常适合她的身高。健身是相对的。健康是相对的。数字也是如此。
In this book I use the phrase “top line” thinking, which is when you focus on revenue, revenue first and foremost, with profit as an afterthought. Top line thinking is dangerous because numbers are relative. You may have a million in revenue, but that’s a whole lot of nothing if your expenses and debt load is also seven figures. At $500K\$ 500 \mathrm{~K} you might view your top line as meager compared to other businesses in your industry, but if you’re pulling in eighty percent in pay and profit, that is far from meager. That’s gorgeous. Super model gorgeous. And if your business is showing fifty million in revenue, but pulling in two percent in pay and profit, that’s ugly, my friend. Frankenstein, ugly. (And we all know how ugly that is.) So, rather than focus on actual numbers alone, look at percentages. Percentages show the relationship, giving you an accurate picture of what’s really happening with your business. 在本书中，我使用了 "顶线 "思维这一短语。"顶线 "思维指的是，你首先关注的是收入，而利润则是次要的。顶线思维是危险的，因为数字是相对的。你可能有一百万的收入，但如果你的支出和债务负担也达到了七位数，那你的收入也就一文不值了。 $500K\$ 500 \mathrm{~K} 与同行业的其他企业相比，你可能会认为你的顶线很微薄，但如果你的薪酬和利润达到了 80%，那就远远不是微薄了。这才是华丽。超级华丽。而如果你的企业收入达到五千万，但薪酬和利润只占百分之二，那就太丑陋了，我的朋友。科学怪人，丑陋。(我们都知道这有多难看。）所以，与其只关注实际数字，不如看看百分比。百分比显示了两者之间的关系，让你准确了解业务的真实情况。
HOW DID I DETERMINE THESE NUMBERS AND PERCENTAGES? 我是如何确定这些数字和百分比的？
These are typical ranges that I have found while working with countless companies over the years and in running my own. The percentages aren’t perfect, but they are an excellent starting point. And they represent what I have found to be very healthy numbers. But here is the deal-they may 这些是我多年来与无数公司合作以及自己经营公司时发现的典型范围。这些百分比并不完美，但却是一个很好的起点。它们代表了我认为非常健康的数字。但问题是，它们可能
not work for you perfectly, but that is okay because these percentages are your target, what you will move toward. We are going to move in small steps. More on that soon, but here are the deets behind the percentages. 但没关系，因为这些百分比就是你的目标，你将朝着这个目标前进。我们将小步前进。很快会有更多内容，但以下是百分比背后的细节。
When a company is doing less than $250,000\$ 250,000 in revenue it typically has one employee: you. You are the key employee and usually the only employee (with some contractors, part-timers, or maybe possibly one fulltimer). Many freelancers are at this stage and if they elect to stay there (just them and no employees) they should be able to increase the profit and pay percentages even more than what I have listed, because they don’t have the expense of employees or the need to incur the expenses necessary to support multiple employees. 当一家公司的收入低于 $250,000\$ 250,000 时，它通常只有一名员工：你。你是关键员工，通常也是唯一的员工（有一些承包商、兼职人员，也可能有一名全职员工）。许多自由职业者都处于这个阶段，如果他们选择留在这个阶段（只有他们自己，没有雇员），他们应该能够提高利润和薪酬百分比，甚至比我列出的还要高，因为他们没有雇员的开支，也不需要承担支持多个雇员所需的开支。
At $250K\$ 250 \mathrm{~K} to $500K\$ 500 \mathrm{~K}, you likely have employees. Basic systems will be necessary (like a shared CRM for your team), equipment, etc., plus you will need to pay your people, so operating expenses increase. Owner’s Pay adjusts down (and will continue to) as you take your first step in being a little less employee and a little more shareholder, when other people start to do the work, and you get the benefit of the profits via your distributions. 在 $250K\$ 250 \mathrm{~K} 到 $500K\$ 500 \mathrm{~K} 阶段，您可能拥有员工。基本的系统（如团队共享的 CRM）、设备等都是必要的，另外，你还需要给员工发工资，因此运营费用会增加。当你迈出第一步，不再是员工，而是股东时，当其他人开始工作，而你通过分配获得利润时，你的所有者薪酬就会下调（并将继续下调）。
At $500K\$ 500 \mathrm{~K} to $1M\$ 1 \mathrm{M}, the growth trend and patterns continue with more systems and more people. Focus on increasing profits because, for so many businesses, the growth from $1M\$ 1 \mathrm{M} to $5M\$ 5 \mathrm{M} is the hardest. You want a little reserve. 在 $500K\$ 500 \mathrm{~K} 到 $1M\$ 1 \mathrm{M} 阶段，增长趋势和模式会随着系统和人员的增加而继续。把重点放在增加利润上，因为对许多企业来说，从 $1M\$ 1 \mathrm{M} 到 $5M\$ 5 \mathrm{M} 的增长是最困难的。你需要一点储备。
From $1M\$ 1 \mathrm{M} to $5M\$ 5 \mathrm{M}, systems are no longer added because they are nice to have; now systems become absolutely mandatory. You can’t keep it all in your head any more. Often the biggest investment into the business needs to happen at this time, as all the knowledge in your head needs to be converted to systems and processes and check lists. This means larger allocations must be put toward Operating Expenses. This is when you are no longer doing most of the work; this is when, if your business is to grow, a significant portion of your time is spent working on the business (not in it), and the rest of your time is spent selling the big projects. 从 $1M\$ 1 \mathrm{M} 到 $5M\$ 5 \mathrm{M} ，添加系统不再是因为它们很好用；现在，系统变成了绝对必须的东西。你不能再把一切都记在脑子里了。在这个时候，往往需要对业务进行最大的投资，因为你头脑中的所有知识都需要转换成系统、流程和检查清单。这就意味着必须为运营支出拨出更多资金。这时，你不再做大部分的工作；这时，如果你的企业要发展，你的大部分时间要花在业务上（而不是业务中），其余时间要花在销售大项目上。
At $5M\$ 5 \mathrm{M} to $10M\$ 10 \mathrm{M}, typically a management team enters a company to bring it to the next stage, and a clear second tier of management starts to form. 在 $5M\$ 5 \mathrm{M} 到 $10M\$ 10 \mathrm{M} 阶段，通常会有一个管理团队进入公司，将公司带入下一个阶段，并开始形成一个清晰的第二管理层。
The founder starts more and more to focus on her special strengths. The owner is on a consistent payroll, and the majority of her take home income is from the profitability of the company, not the salary she takes. 创始人开始越来越专注于自己的特长。公司所有人的工资是稳定的，她的大部分收入来自公司的盈利，而不是她的工资。
At $10M\$ 10 \mathrm{M} to $50M\$ 50 \mathrm{M}, a business will often stabilize and achieve predictable growth. The founder’s income is almost entirely made up of profit distributions. Owners’ salaries are relative to their roles, but typically are insignificant. Businesses of this size can leverage efficiency in big ways to maximize profitability. 在 $10M\$ 10 \mathrm{M} 到 $50M\$ 50 \mathrm{M} 阶段，企业通常会趋于稳定并实现可预测的增长。创始人的收入几乎全部由利润分配构成。所有者的工资与其角色相对应，但通常微不足道。这种规模的企业可以在很大程度上提高效率，实现利润最大化。
RUDE AWAKENING 无礼的觉醒
You might remember that during my “rebuilding” period, I wrote my first book, The Toilet Paper Entrepreneur; the foundation of which was a series of principles I used to start my businesses. Chief among these principles was frugality-I wholeheartedly believed that any entrepreneur could start a business with little or no seed money and grow that business no matter what they had in the bank. The book is full of tips for saving money while launching and running a business, and since its publication I’ve heard from thousands of entrepreneurs who followed the advice (or a variant thereof) while starting or operating their own businesses. 你可能还记得，在我的 "重建 "时期，我写了第一本书《厕纸企业家》；这本书的基础是我用来创业的一系列原则。这些原则中最重要的一条就是节俭--我全心全意地相信，任何创业者都可以用很少或根本没有的种子资金创办企业，而且无论银行存款多少，都能将企业发展壮大。书中有很多在创业和经营企业过程中节省开支的小窍门，自出版以来，我已经听到成千上万的企业家在创业或经营自己的企业时遵循了这些建议（或其变体）。
And let me tell you, I didn’t just spout off about frugality. After my spending craze, after my come-to-Jesus moment (if Jesus were named “near bankruptcy”), I went back to my roots. Way back. Not because I had to, this time, but because I wanted to. I made it my mission to get what I needed for my business on the cheap and took pride in doing so. My office space cost a mere $1000\$ 1000 per month-peanuts compared to my previous $14,000\$ 14,000 a month digs. I got my gently-used conference room furniture for a whopping 75% discount. My dry erase board was homemade, with white board material used in showers, dental floss and some car wax. (Top that, MacGyver!) 让我告诉你，我并不只是大谈节俭。在我疯狂消费之后，在我幡然醒悟（如果耶稣的名字叫 "濒临破产 "的话）之后，我回到了我的本源。回归得很彻底。这次不是因为我必须这么做，而是因为我想这么做。我的使命是以低廉的价格获得业务所需，并以此为荣。我的办公空间每月只需 $1000\$ 1000 ，与我以前每月 $14,000\$ 14,000 的租金相比，简直是小巫见大巫。我的会议室家具是打 75% 的折扣买来的。我的干擦板是自制的，用的是淋浴用的白板材料、牙线和一些汽车蜡。
So imagine my surprise when I ran my own assessment on my business and discovered that, despite my frugal superpowers, I was still bleeding out. It is not an exaggeration to say I was shocked to discover this. “How much cheaper can I get this stuff?” I thought, beyond frustrated. 因此，当我对自己的业务进行评估后发现，尽管我有节俭的超能力，但我仍然血本无归时，我的惊讶可想而知。毫不夸张地说，我发现这一点时非常震惊。"这些东西还能便宜多少？我沮丧地想。
Then I realized-duh. It wasn’t how much I was spending on expense line items. The problem was, I shouldn’t have been spending anything on some of those line items. For example, I didn’t really need an office space. I wasn’t seeing clients or greeting customers. I was writing a book and building a speaking career, which meant I spent a lot of time alone, on the road and in phone and Skype meetings. My subcontractors could just as easily do their work from home. 然后我意识到问题不在于我在支出项目上花了多少钱。问题是，我本不应该在其中一些细列项目上花任何钱。比如，我其实并不需要一个办公场所。我没有见客户，也没有接待顾客。我当时正在写书和建立演讲事业，这意味着我花了很多时间独自在路上、电话会议和 Skype 会议上。我的分包商在家也能轻松完成工作。
Truth was, I wanted an office space because it made me feel legitimate. And let me tell you, after my piggy bank moment, I needed to feel that. But the bottom line was, I couldn’t keep it up if I wanted to turn a profit every month. So I sublet my office space and found a sweet deal at a cookie factory-free office and meeting space from a trusted, long-time friend. I cut expense line items across the board until I stopped the bleeding and watched my business and profit grow. An added bonus was free cookies. And when I say added bonus, I mean it added about five pounds around my waist. So… not really a bonus, after all. 事实是，我想要一个办公空间，因为这让我觉得自己是合法的。让我告诉你，在我的 "小猪存钱罐 "事件之后，我需要这种感觉。但我的底线是，如果我想每个月都盈利，就不能再这样下去了。于是，我转租了我的办公空间，并从一个值得信赖的老朋友那里找到了一个没有饼干工厂的办公室和会议空间，这是个不错的交易。我全面削减开支项目，直到止血，看着我的业务和利润不断增长。额外的奖励是免费饼干。我说的额外奖励，是指它让我的腰围增加了五磅。所以......毕竟不算是额外收获。
For some people, the Instant Assessment brings about a rude awakening that is far more devastating than mine. I’d already been through the wringer, so realizing I had to cut a few line items was a shock, but not a big deal. Cutting cost has become almost enjoyable. It has become strategic in a way. How can I achieve the same or better with less or no cost? For Debbie Horovitch, whose story I shared with you in the introduction, the rude awakening led to a near-breakdown with a total stranger (me-so, you know, a “very handsome young man,” according to my mom). It led to Debbie feeling like a fool. 对有些人来说，即时评估带来的猛醒远比我的猛醒更具破坏性。我已经经历了一番折腾，所以意识到必须削减一些细列项目时，我感到非常震惊，但这并不是什么大不了的事。削减成本几乎成了一种享受。在某种程度上，这已经成为一种战略。我怎样才能以更少的成本或零成本达到同样或更好的效果？对于黛比-霍罗维奇（我在引言中与大家分享了她的故事）来说，这种粗暴的觉醒导致她与一个完全陌生的人（我--所以，你知道，我妈妈说我是一个 "非常英俊的年轻人"）几乎崩溃。这让黛比觉得自己像个傻瓜。
I have applied the Instant Assessment to countless businesses, and the reactions vary from, “Really? I can do that?” to “Who the hell do you think you are, Mike, telling me where my business should be? You know nothing about my unique industry!” to buckling knees and tears streaming down people’s faces. It’s hard to face the harsh reality that your business is worse off than you thought it was. But now you know, and knowledge is power. Now we can fix it. 我将即时评估应用于无数企业，他们的反应各不相同，有的说 "真的吗？我能做到吗？"到 "迈克，你以为你是谁，竟然告诉我我的业务应该怎么做？你对我的独特行业一无所知！"甚至有人跪地求饶，泪流满面。很难面对残酷的现实，你的企业比你想象的还要糟糕。但现在你知道了，知识就是力量。现在，我们可以解决这个问题。
You are not a fool. You have done nothing wrong, and you have nothing to be ashamed of. You have this book in your hands. You are discovering the truth and another way to get where you want to go. You are no longer asking, “How can I make my business bigger?” You are asking, “How can I make my business healthier?” 你不是傻瓜。你没有做错任何事，也没有什么可羞愧的。这本书就在你手中。你发现了真相，发现了通往你想去的地方的另一种方法。你不再问："我怎样才能把生意做大？"你要问的是 "如何让我的企业更健康？
WHAT IF YOUR BUSINESS IS BRAND NEW 如果您的企业是全新的
How does Profit First work if you just launched your business and have no revenue? Should you wait until you have some to start using Profit First? Heck, no. Starting with squat, with your whole business future ahead of you is actually the best time to start using Profit First. Why? Because it allows you to form a powerful habit right from the get-go, when your business is forming and, perhaps more importantly, prevents you from developing bad financial habits that can be difficult to break. 如果您刚刚开始创业，没有收入，利润第一如何运作？您是否应该等到有了一些收入才开始使用利润第一？当然不是。从一无所有开始，整个企业的未来都在您的眼前，这实际上是开始使用 "利润第一 "的最佳时机。为什么呢？因为它能让您在业务形成之初就养成一个强大的习惯，也许更重要的是，它能防止您养成难以改掉的不良财务习惯。
A baby is a poor indication of what a person will look like as an adult; the same is true for a brand new business. You may end up serving a different type of client than you plan to serve right now. I suspect the founder of Ugg, who initially made the popular line for surfers, never imagined teenage girls would become his primary market. Also, in the early stages of building a business, you need to spend as much time as possible on the selling and the doing; systems and processes come later. For these reasons, it’s best not to worry about getting the exact right percentages for your business. 一个婴儿并不能说明一个人成年后会是什么样子；对于一个全新的企业来说也是如此。你最终服务的客户类型可能与你现在计划的不同。我猜想，Ugg 的创始人最初为冲浪者生产流行的产品系列时，从未想到少女会成为他的主要市场。此外，在创业初期，你需要把尽可能多的时间花在销售和实践上；系统和流程则是以后的事情。出于这些原因，最好不要担心为自己的业务获得准确的百分比。
Simply use the percentages in the Instant Assessment for your target allocations, but start at 1%1 \% allocation for the Profit Account, 50%50 \% for Owner’s Pay and 15%15 \% for the Tax Account. Use quarterly adjustments to step up to higher percentages and nudge your business closer to the TAPs recommended in this book. And as for the advanced Profit First strategies I share in the end of the book-don’t worry about any of that until your business has been active for at least a year. The goal for new businesses is to form the basic core good Profit First habit and then spend every other waking second getting your baby off the ground. 只需使用 "即时评估 "中的百分比进行目标分配，但利润账户的分配应从 1%1 \% 开始，所有者薪酬的分配应从 50%50 \% 开始，税收账户的分配应从 15%15 \% 开始。通过季度调整，逐步提高百分比，使企业更接近本书推荐的 TAPs。至于我在书末分享的 "利润第一 "高级策略，在你的企业至少运营一年之前，不要担心任何问题。新企业的目标是养成 "利润第一 "的基本核心良好习惯，然后利用每一分每一秒的清醒时间，让你的企业茁壮成长。
ACTION STEP 行动步骤
COMPLETE THE INSTANT ASSESSMENT 完成即时评估
Step 1 (the one and only step): This entire chapter is really one big action step, so if you have not yet completed an Instant Assessment on your business, do it now. Can you get a lot out of this book if you table this exercise for when you have more time or feel up to facing reality? Sure. Will you get the most out of reading this book and see results quickly if you don’t? Nope. So stop right now and do it. 步骤 1（唯一的步骤）：这整整一章实际上就是一个大的行动步骤，所以如果你还没有完成对你的业务的即时评估，现在就去做吧。如果你把这个练习放在桌子上，等你有更多时间或愿意面对现实时再做，你能从这本书中得到很多东西吗？当然可以。如果你不这样做，你能从阅读本书中获得最大的收获，并很快看到成果吗？不会。所以，现在就停下来做吧。
PLEASE READ THIS NOW 请马上阅读
If you are feeling overwhelmed, bad about yourself and the choices you’ve made, or angry about the numbers you came up with in your Instant Assessment, there is something I want you to know: 如果你感到不知所措，对自己和自己所做的选择感到沮丧，或者对你在即时评估中得出的数字感到愤怒，我想告诉你一些事情：
You are normal. 你很正常。
If you are having trouble facing the rest of this book, that’s okay. Stop now and come back to it when you feel ready to face it. But do this one thing: set up a Profit Account at a separate bank and, every time you make a deposit, move one percent into that account. I know it’s “peanuts” and you may think the amount is too small to make an impact on your business, but that is the reason you’re going to keep the profit allocation percentage low. You can run your business as you always have, and you won’t feel a thing, but you will start the habit that will change your business forever. Soon enough, the feeling of being overwhelmed, the anger and frustration, will fade as your new profit habit builds. Then you can crack this book again and dig in to the rest of the Profit First system. 如果你在阅读本书的其余部分时遇到困难，没关系。现在先停下来，等你觉得可以面对的时候再来看。但请做一件事：在另一家银行设立一个利润账户，每次存款时，将百分之一存入该账户。我知道这只是 "花生米"，而且你可能认为这个数额太小，不会对你的业务产生影响，但这正是你要保持较低利润分配比例的原因。你可以一如既往地经营你的生意，你不会有任何感觉，但你会开始养成永远改变你生意的习惯。很快，随着你新的利润习惯的养成，不知所措的感觉、愤怒和沮丧都会逐渐消失。然后，你就可以再次翻开这本书，深入研究利润第一系统的其他部分。
CHAPTER FOUR: Choose Your Own Adventure 第四章：选择你自己的冒险
When I was a kid, I loved reading Choose Your Own Adventure books (and quite frankly, I’ll still dig into an R.A. 小时候，我很喜欢看《选择你自己的冒险》（坦率地说，我现在仍然会钻研《选择你自己的冒险》）。
Montgomery book if it crosses my path). You know, the interactive books with a message at the end of each chapter that says something like: “If you want to take the path through the woods, turn to page 51. If you want to take the boat, turn to page 80 .” 蒙哥马利的书）。就是那种互动式的书 每章末尾都会有一段话 比如说："如果你想走森林小径 请翻到第51页如果你想坐船，请翻到第80页"
Here’s your chance to relive a part of your childhood-you get to choose which Profit First adventure you want to have next. The only difference between this and the classic Choose Your Own Adventure books is, no matter which page you turn to, as long as you follow the Profit First system you will be victorious. Simply choose a path that fits your needs right now. But whichever path you choose, the ending is the same no matter what: perpetual profit. 这是您重温童年时光的机会--您可以选择下一次要进行的 "利润第一 "冒险。这本书与经典的《选择你自己的冒险》（Choose Your Own Adventure）书籍的唯一不同之处在于，无论你翻到哪一页，只要你遵循 "利润第一 "系统，你就会取得胜利。只需选择一条适合你现在需要的道路。但无论你选择哪条路，结局都是一样的：永久盈利。
Let’s get to it. Time to pick your direction in your adventures in profit. You put your sword back in its sheath. You raise your torch high, illuminating the room. A large pile of cash sits in front of you, ready for the taking. You choose what happens next: 让我们开始吧。是时候选择你的盈利冒险方向了你收剑入鞘你高举火把，照亮整个房间。一大堆钞票就摆在你面前，等着你去拿。接下来的事由你决定
You are the type who wants to continue on with this adventure, now. So you quickly scoop up the pile of cash, stuff it into your backpack and draw your sword, ready for the next challenge. (If you want to start implementing Profit First right this second using your Instant Assessment percentages, turn to Chapter 5.) 你是那种现在就想继续冒险的人。于是，你迅速舀起那堆现金，塞进背包，拔出宝剑，准备迎接下一个挑战。(如果你想利用你的即时评估百分比开始实施 "利润第一"，请翻阅第 5 章）。
You are the type who accounts for the details. Is that a black widow spider crawling amongst the bills? And what’s that slimy, slithering thing peering at you from the corner of the room? Is it a snake-or worse, an IRS agent? 你是那种注重细节的人。钞票里爬的是黑寡妇蜘蛛吗？在房间角落里窥视你的那个黏糊糊、滑溜溜的东西又是什么？是蛇吗？更糟糕的是，是国税局的工作人员吗？
You carefully count and stack every single dollar, write out a receipt and place the money securely in your backpack. The next adventure will surely present itself, but for now you’ll cross every T and dot every I. (If you want to master the nuances of the Instant Assessment and come up with percentages that are perfectly suited to your business, then continue reading this chapter.) 你仔细清点并叠好每一块钱，写好收据，然后把钱稳稳地放进背包里。下一次冒险一定会出现，但现在你要划清每个 "T"，点明每个 "I"（如果你想掌握 "即时评估 "的细微差别，并得出完全适合自己业务的百分比，请继续阅读本章）。
Note: There are a lot of numbers in this chapter. If you choose option 2 and make it through this chapter alive, tweet me a selfie. 注意：本章有很多数字。如果你选择了选项 2 并活着通过了本章，请在推特上给我发张自拍照。
There is no wrong choice. You may want to jump right in and come back later to tweak your percentages. Or you may want to come up with a customized assessment so that you don’t have to come back later. Either way, as long as you’re actually working the Profit First system, you’re winning. 没有错误的选择。您可能想立即开始，然后再回来调整您的百分比。或者，您可能想要定制一个评估方案，这样您就不必再回来了。无论哪种方式，只要您真正使用 "利润第一 "系统，您就赢了。
GETTING DOWN TO THE NITTY-GRITTY 细致入微
The Instant Assessment is based on ranges. Every business is slightly different (though your business and your industry are not nearly as unique as you may think). The numbers you came up with in the Instant Assessment won’t be perfect, but they are probably close to what you’ll end up with after a more detailed assessment. 即时评估以范围为基础。每个企业都略有不同（尽管您的企业和行业并不像您想象的那么独特）。您在 "即时评估 "中得出的数字并不完美，但很可能接近您在进行更详细评估后得出的数字。
Before we dig in, I want to address two common problems entrepreneurs face when they decide to start following the Profit First system-and they do not go hand in hand. 在我们深入探讨之前，我想先谈谈创业者在决定开始遵循 "利润第一 "系统时所面临的两个常见问题--这两个问题并不是并存的。
First, some entrepreneurs make the mistake of getting trapped in the details, spending hours, days, weeks or longer perfecting their percentages before they do anything. Worse, some entrepreneurs who get stuck in the minutiae never get around to doing anything. It’s our old nemesis: analysis paralysis. In this chapter, we get down to the nittygritty; but if at any time you think you are lost in a research and percentage-tweaking rabbit hole, stop and move on to the next chapter. Perfectionism kills every dream-better to just start. 首先，一些创业者会犯困于细节的错误，花费数小时、数天、数周甚至更长的时间来完善他们的百分比，然后才开始行动。更糟糕的是，有些创业者被细节所困，永远也做不了任何事情。这就是我们的老克星：分析瘫痪症。在本章中，我们将深入探讨这些细枝末节；但如果任何时候你觉得自己迷失在研究和百分比调整的兔子洞中，请停下来，继续阅读下一章。完美主义会扼杀每一个梦想--最好只是开始。
On the other hand, if you’re like me, you might make the common mistake of taking action too big and too fast. I’m the type who starts before I have all of the information because most of the learning occurs in the doing, anyway. But I put success at risk when I go into a situation illprepared. In those cases, my ego blames the system when mistakes were simply due to the fact that I didn’t put in the necessary preparation. 另一方面，如果你和我一样，可能会犯一个常见的错误，那就是行动过大、过快。我是那种在掌握所有信息之前就开始行动的人，因为无论如何，大部分学习都是在实践中进行的。但是，当我进入一个准备不足的环境时，我就会把成功置于危险之中。在这种情况下，我的自尊心会将错误归咎于系统，而事实是我没有做好必要的准备。
I’ve seen entrepreneurs kickstart their Profit First system by taking a profit percentage of twenty percent immediately. They say, “This is so simple. I get it. Bammo! Twenty percent! I’m done. Next problem.” Not so fast, Chiefy. This is a classic mistake, one I’ve made myself. Going fullthrottle Profit First on the first day is like donating five gallons of blood at your first blood drive. You know what would happen if you tried to do that? You would die. The body has less than two gallons of blood pumping through it, so you’d keel over way before you reached your fivegallon goal anyway. However, there is a way to reach that goal in a safe way. If we donate small amounts over time, eventually we will donate five gallons-cumulatively. 我见过一些创业者在启动他们的 "利润第一 "系统时，会立即提取百分之二十的利润。他们说："这太简单了。我明白了。咣当！百分之二十！我完成了。下一个问题。"别急，酋长这是一个典型的错误，我自己也犯过。第一天就全速推进 "利润第一 "计划，就好比你第一次参加献血活动就捐了五加仑的血。你知道这样做会有什么后果吗？你会死。人体只有不到两加仑的血液，所以无论如何，在达到五加仑的目标之前，你就会倒下。不过，有一种方法可以安全地达到这个目标。如果我们长期少量捐血，最终我们将累计捐出五加仑。
If you hoard most of the food at the table, you’re not leaving any fuel for your business. Remember, your business, not you, is now living off of the leftovers. So make sure the share you take leaves enough for your business to continue to thrive. Rather than go with one extreme-too slow or too fast-let’s just meet somewhere in the middle. 如果你把餐桌上的大部分食物都囤积起来，你就不会为你的企业留下任何燃料。记住，现在是你的企业，而不是你，在靠剩菜剩饭过活。因此，要确保你分到的食物足以让你的企业继续茁壮成长。与其走极端--太慢或太快--不如取中间值。
The key to successful Profit First implementation lies in stringing together a series of many small steps in a repeating pattern. So take it easy. 成功实施 "利润第一 "的关键在于以重复模式将一系列小步骤串联起来。因此，请放轻松。
While you slowly start to build up your Profit First muscle, we are also going to get you into a simple, repeating pattern. All music has a rhythm. Rhythm is what moves the music forward, and moves you. Otherwise it would just be random noise, and you would never be moved by it. Entrepreneurs typically manage their money in an erratic, noisy rhythm that causes confusion and panic. But by the end of the next chapter, we will get you into a simple rhythm that will give you clarity and control over your financials. 当你开始慢慢锻炼 "教授第一式 "的肌肉时，我们也会让你掌握一种简单的重复模式。所有音乐都有节奏。节奏是音乐前进的动力，也是你的动力。否则，它就只是随机的噪音，你永远不会被它打动。创业者通常以一种不稳定、嘈杂的节奏来管理他们的资金，这种节奏会造成混乱和恐慌。但在下一章结束时，我们会让你进入一个简单的节奏，让你对财务状况有清晰的认识和控制。
Let’s dig in. 让我们一探究竟。
YOUR PROFIT TARGET ALLOCATION PERCENTAGES (TAPS) 您的利润目标分配百分比（水龙头）
The Instant Assessment is a starting point for all of your Target Allocation Percentages (TAPs). TAPs are the goals we have set to distribute to each account based on percentages. We may want to ultimately be tucking away 20%20 \% of our accumulated deposits; if so, 20%20 \% would be the TAP for Profit. We won’t necessarily start there, but we will build to it. 即时评估是您所有目标分配百分比 (TAP) 的起点。目标分配比例是我们设定的按百分比分配到每个账户的目标。我们可能希望最终将 20%20 \% 累积存款藏起来；如果是这样， 20%20 \% 就是利润的目标分配比例。我们不一定从这里开始，但我们会逐步实现。
Now you need to do a little bit of research to set more specific target numbers. There are a few ways to approach this: 现在，您需要做一些研究，以确定更具体的目标数字。有几种方法可以做到这一点：
Research public companies: Look at the financial reports public companies are required to make available. Do a quick Internet search using the term “financial market overview” and you will find dozens of websites that report the financials for public companies. Look up at least five companies in your industry, or a similar industry. If you don’t find your niche, try expanding. For instance, if you find no public DJ companies, expand to entertainment companies and select five that come close. (Tip: My preference is Marketwatch. com for these reports, because the site is easy to navigate. You might also try Yahoo! Finance and Google Finance.) 研究上市公司：查看上市公司必须提供的财务报告。在互联网上快速搜索 "金融市场概况 "一词，你会发现有几十个网站报道上市公司的财务状况。至少查找五家与你所在行业或类似行业的公司。如果找不到自己的利基市场，可以尝试扩大范围。例如，如果你没有找到 DJ 上市公司，那就扩展到娱乐公司，然后选择五家接近的公司。(提示：我首选 Marketwatch.com 来获取这些报告，因为该网站易于浏览。您也可以尝试雅虎财经和谷歌财经）。
For our purposes, look up the income statements for the last three to five years. If you really want to dig in, check out the balance sheets and cash flow statements for these companies, too. 为了我们的目的，请查阅过去三到五年的损益表。如果您真的想深入了解，还可以查看这些公司的资产负债表和现金流量表。
For each year, divide the net income (profit) number by the total sales/revenue number. Do this for each year and then come up with the average. This is how you find the profit percentage for any public company. Do this for each of the five public companies you look at, and you will find the overall industry profit average. 将每年的净收入（利润）除以总销售额/总收入。每年都这样做，然后得出平均值。这就是你找到任何上市公司利润百分比的方法。对五家上市公司中的每一家公司都这样做，就能得出整个行业的平均利润。
Use that overall industry profit average as your Profit TAP. 将行业整体平均利润作为您的利润 TAP。
2. Review your tax returns for the last three to five years and determine your most profitable year (based on percentages, not on dollar amounts). Why do we want the percentage? Because a billion-dollar company that only reports a million dollars in profit is in big trouble. Even if they only had one bad day, a million bucks wouldn’t be enough to bail them out. But a five million-dollar company that reports a million in profits is kicking butt and taking names. That lil’ ol’ company spits at bad days. 2.查看您过去三至五年的纳税申报表，确定您最赚钱的一年（基于百分比，而非金额）。为什么我们需要百分比？因为一家十亿美元的公司如果只报告了一百万美元的利润，那麻烦就大了。即使他们只有一天倒霉，一百万美元也不足以挽救他们。但是，一家利润为 500 万美元的公司，如果报告的利润为 100 万美元，那么它就会叱咤风云，名扬四海。那家小公司对糟糕的日子唾手可得。
3. Or, the easiest way, just pick your profit percentage number based on your projected revenue for this year, using revenue for the last twelve months from the Instant Assessment form you filled out for Chapter 3. (You did fill it out, right?) Remember, the form is also available for free download in the Resources section at MikeMichalowicz.com. 3.或者，最简单的方法是，根据你在第 3 章中填写的 "即时评估表 "中过去 12 个月的收入，根据你今年的预计收入来选择你的利润百分比数（你确实填写了，对吗？
If more than half the stuff your company sells comes from materials rather than labor or software-as happens with manufacturers, restaurants and retailers-use the gross profit (sometime called gross income) as the Real Revenue number. Gross profit is calculated somewhat similarly to how I suggest you determine your Real Revenue, and you need to evaluate your business based on that. Whenever you run the numbers for your business, or evaluate others, you will always base it on Real Revenue (gross profit). 如果贵公司销售的产品有一半以上来自材料，而不是劳动力或软件--制造商、餐馆和零售商都会遇到这种情况--则使用毛利润（有时也称为毛收入）作为实际收入数字。毛利润的计算方法与我建议你确定实际收入的方法有些类似，你需要以此为基础评估你的业务。无论何时为自己的业务计算数字，或对其他业务进行评估，都要以实际收入（毛利润）为基础。
Since at this point your Profit Account will fund your profit distributions and serve as your rainy day fund, you’ll want your Profit Percentage to grow past five percent quickly. If you save five percent of your company’s annual income, for example, that represents about twenty-one days of operating cash, which would help you keep your business afloat if your income were to plummet. (If your income dried up, you would stop contributing to your Profit Account and Tax Account and stop profit distributions to owners.) Three weeks is not much time to fix the problem, but Armageddon rarely happens. More often, revenue slows down over time, and you’ll have at least something coming in during lean 此时，利润账户将为你的利润分配提供资金，并作为你的应急基金，因此你希望你的利润百分比能迅速超过 5%。例如，如果您将公司年收入的百分之五存起来，这就相当于大约 21 天的运营现金，如果您的收入急剧下降，这将帮助您维持公司的运营。(如果收入枯竭，您将停止向利润账户和税收账户缴款，停止向所有者分配利润）。三周时间不足以解决问题，但世界末日很少发生。更常见的情况是，随着时间的推移，收入会逐渐减少，而在收入减少期间，你至少还会有一些收入。
times. Kinda like a “Hangnail-ageddon” instead of an Armageddon. (It’s a bad joke, I know, but I like it. So it stays.) 次。有点像 "Hangnail-ageddon"，而不是 "Armageddon"。(我知道这笑话不好笑，但我喜欢，所以就保留下来了）。
If your sales were to stop completely, with not a single deposit coming in, here’s a good longevity rule of thumb: 如果你的销售完全停止，没有一笔存款进来，这里有一个很好的长寿经验法则：
Why is it that, as the PF percentages basically double, longevity almost triples? The math doesn’t seem to make sense at first glance. But it does make sense. The bigger your PF percentage, the more efficiently you are running your business, which means less in operating expenses. So not only do you have more saved up with a higher PF percentage, you spend less, which affords you even more time. 为什么 PF 百分比基本上翻了一番，而寿命却几乎增加了两倍？乍一看，这道数学题似乎说不通。但确实有道理。您的 PF 百分比越大，您经营业务的效率就越高，这意味着运营开支就越少。因此，PF 百分比越高，不仅能让你积攒更多的钱，还能让你花更少的钱，从而让你拥有更多的时间。
The goal is to make your PF as high as possible. However, super-high profit percentages are not sustainable. At least not for long, and definitely not if your revenue stays stagnant. The reason for this is, if you can pull off consistently fat profits-say 50%50 \% allocated to your Profit Accountand your Operating Expenses Account for only 10%10 \% of revenue, your competitors will figure out what you’re doing. Then, to get more business, they will drop prices (they likely have the profit margins to afford it). When that happens, you will have to drop prices too in order to stay in business. For competitive sharks, fat margins can be like blood in the water. The only way to keep big margins is to milk them for all they’re worth when you have them and keep innovating to find new ways to bump up profitability. 目标是使您的 PF 越高越好。然而，超高的利润率是不可持续的。至少不会持续很长时间，如果你的收入停滞不前，那就更不可能了。原因在于，如果你能持续获得丰厚的利润--比如 50%50 \% 分配到利润账户，而运营支出账户只占收入的 10%10 \% ，你的竞争对手就会发现你在做什么。然后，为了获得更多的业务，他们就会降价（他们的利润率可能承受得起）。当这种情况发生时，你也必须降价才能维持业务。对于竞争激烈的鲨鱼来说，丰厚的利润率就像水里的血。保持高利润率的唯一方法就是在拥有利润率的时候将其榨干，并不断创新，找到提高利润率的新方法。
OWNER'S PAY TAPS 业主付费水龙头
Gone are the days when you paid everyone but yourself and had to support your life with credit cards and loans from the in-laws. Remember, your business is supposed to serve you; you are not in service to your business! No more leftovers for you! 除了自己的工资，你还得用信用卡和姻亲贷款来维持生活，这种日子一去不复返了。记住，你的企业应该为你服务，而不是你为你的企业服务！你不再有剩饭剩菜！
Owner’s Pay is the amount you and the other equity owners take in pay for the work you do. (Equity members of your company who do not work in the business just get a profit distribution.) Your salary should be on par with the going rate for the work you do, in other words-the salary you would have to pay your replacement. 所有者薪酬是指你和其他权益所有者因工作而获得的薪酬。(不在企业工作的公司权益成员只能获得利润分配）。换句话说，你的薪酬应该与你所做工作的价格持平，也就是你必须支付给你的替代者的薪酬。
There are two options to consider when choosing your Owner’s Pay TAPs number. Either: 在选择业主付费 TAPs 号码时，有两种方案可供选择。要么是
Take a realistic look at the work you do. If you have a small company with, say, five employees, you may call yourself the CEO-but that’s just the title on your card. Likely, you are doing a lot of other work. You probably spend a lot of time selling, completing projects, handling customers and dealing with HR concerns. In reality, around two percent of your time is spent actually doing the job of CEO-vision planning, strategic negotiations, acquisitions, reporting to investors, addressing the media, etc. Determine your salary based on what you are doing 80%80 \% of the time, and what you would reasonably pay employees to do those jobs. 实事求是地审视自己的工作。如果你有一家小公司，比如说，有五名员工，你可以称自己为首席执行官，但这只是你名片上的头衔。很可能，你还在做很多其他工作。您可能要花费大量时间进行销售、完成项目、接待客户和处理人力资源问题。实际上，你大约有 2% 的时间真正在做 CEO 的工作--愿景规划、战略谈判、收购、向投资者汇报、面对媒体等。根据你的 80%80 \% 工作时间，以及你为从事这些工作的员工支付的合理薪酬，确定你的薪酬。
Evaluate pay for all equity owners who work in the business. Add up the salaries that represent your Owner’s Pay draw. The percentage of revenue must, at minimum, cover Owner’s Pay draw. Remember, you will likely get raises-maybe even a bonus for a job well done. So make the percentage one-and-a-quarter times the amount you determine for your salaries, so you can adjust for revenue fluctuations. 评估在企业工作的所有权益所有者的薪酬。将代表所有者薪酬提取额的工资相加。收入的百分比必须至少涵盖所有者的薪酬提取。记住，你很可能会获得加薪，甚至可能因为工作出色而获得奖金。因此，请将百分比设为您确定的工资额的四分之一，这样您就可以根据收入波动进行调整。
Or, pick the percentage I suggested in the Instant Assessment, based on your revenue range. (Refer to Figure 4.) The money that is transferred into this account is divided among all equity employees. It does not have to be split up equally, nor does it have to be split up based on your equity percentages. 或者，根据你的收入范围，选择我在即时评估中建议的百分比。(参照图 4）转入该账户的资金将在所有权益员工之间分配。不一定要平均分配，也不一定要根据你们的股权比例来分配。
Why should you have a separate account if you and the other equity owners working in the business are just employees? Because you are the most important employee. If you had to fire people, I suspect you would 如果你和其他在企业工作的股权所有者都只是雇员，为什么还要有一个独立账户？因为你是最重要的员工。如果你不得不解雇别人，我猜你会
fire everyone else before you fired yourself. Think about your very best employee. I’ll bet you take extra steps to ensure that you are taking care of her. I’ll bet you would do everything in your power to keep your best employees happy, including paying them what they’re worth, right? Well guess what, Bucko! You are your best, most important employee. We must take care of you. 先炒别人鱿鱼，再炒自己鱿鱼。想想你最好的员工。我敢打赌，你会采取额外的措施来确保你对她的照顾。我敢打赌，你会尽一切努力让你最好的员工开心，包括支付他们应得的报酬，对吗？你猜怎么着，巴克！你是你最好、最重要的员工。我们必须照顾好你。
When it comes to pay, different business formations require you to take Owner’s Pay in different ways. An S -Corp is treated differently than an LLC or a sole proprietorship, which are both treated way differently than a C-Corp. The Owner’s Pay allocation still works the same way; you just need to work with your accountant to make sure the money flows out properly and legally. (I strongly recommend an accountant who is a certified Profit First Professional, meaning they get this and know exactly how to support your Profit First business.) 说到薪酬，不同的企业形式要求您以不同的方式领取所有者薪酬。S 公司与有限责任公司或独资企业的待遇不同，而这两种公司与 C 公司的待遇也不同。所有者薪酬的分配方式仍然相同；您只需与您的会计师合作，确保资金正确、合法地流出。(我强烈建议您选择一名经过认证的利润至上专业会计师，这意味着他们了解这一点，并知道如何为您的利润至上业务提供支持）。
WHEN YOUR CURRENT PAY IS LESS THAN THE ASSESSMENT 当您目前的工资低于分摊额时
I was having dinner with my friend Rodrigo when he told me how his business generated $350,000\$ 350,000 in annual revenue, but he was living on below-minimum wage. 我和朋友罗德里戈共进晚餐时，他告诉我，他的企业年收入 $350,000\$ 350,000 ，但他的生活费却低于最低工资标准。
As a thunderstorm approached in the distance, I took the napkin with the least amount of salsa stains and jotted down Rodrigo’s numbers. Multiplying his $350,000\$ 350,000 in Real Revenue by 35%35 \% (from the Instant Assessment), I came up with just over $122,000\$ 122,000. 远处雷雨交加，我拿起沾有最少莎莎酱的餐巾纸，记下了罗德里戈的数字。将他的实际收入 $350,000\$ 350,000 乘以 35%35 \% （来自即时评估），我得出了略高于 $122,000\$ 122,000 的数字。
“How many partners work in the business?” I asked. “Me, and one other,” he replied. "有多少合伙人在这家公司工作？"我问。"我和另外一个，"他回答。
Dividing by two, the amount for owner’s pay was a little over $61,000\$ 61,000 each, but that was if they were doing the same work, warranting a fiftyfifty split. As we discussed in the previous section, owner’s pay should represent the work you do. 除以二，每个人的所有者报酬略高于 $61,000\$ 61,000 ，但这是在他们做同样工作的情况下，应五五分成。正如我们在上一节所讨论的，业主的薪酬应该代表你所做的工作。
When I asked Rodrigo for more details about his own pay, he said, “I take roughly $30,000\$ 30,000 a year, and my partner left to get a full-time job, so he takes zero now. We have three full-time employees at $65,000\$ 65,000 each per year, and I manage them.” 当我向罗德里戈询问有关他自己薪酬的更多细节时，他说："我每年大概拿 $30,000\$ 30,000 ，我的合伙人离开后找了一份全职工作，所以他现在拿的是零工资。我们有三名全职员工，每人每年 $65,000\$ 65,000 ，我负责管理他们。
I’d like to say I was shocked, but this scenario is all too common. I did wonder how Rodrigo was supporting himself and his family on belowminimum wage. I figured he was using credit cards, family loans and possibly a home re-finance to supplement his paltry income. 我想说我很震惊，但这种情况太常见了。我确实想知道罗德里戈是如何用低于最低工资标准的工资养活自己和家人的。我猜他是用信用卡、家庭贷款，可能还有房屋再融资来补充他微薄的收入。
“If all three of your employees decided to leave on the same day, what would you do?” I asked. "如果你的三名员工决定在同一天离职，你会怎么做？"我问道。
“I would do all of the work myself and my partner would come back.” "我自己做所有的工作，我的搭档会回来"
“So why don’t you do that?” I asked. "那你为什么不这么做呢？"我问道。
“Because then I would be stuck doing the work and it would not be able to grow,” Rodrigo explained. “I don’t want to do the work; I want to grow the business.” "罗德里戈解释说："因为那样的话，我就只能做这些工作，企业就无法发展。"我不想做这些工作，我想发展业务"。
Rodrigo had the right idea, but he was executing it in the wrong way. 罗德里戈的想法是正确的，但他的执行方式是错误的。
In The E-Myth Revisited, the classic must-read book by Michael Gerber, Michael explains that we should work on our business, not in it. (Yes, I call him Michael. We are friends. He calls me Mike and I call him Michael. And occasionally I call him Mike and he calls me Michael. And then we both get confused and start talking to ourselves.) 在迈克尔-格伯（Michael Gerber）的经典必读书籍《重温 E-神话》（The E-Myth Revisited）中，迈克尔解释说，我们应该在事业上工作，而不是在事业中工作。(是的，我叫他迈克尔。我们是朋友。他叫我迈克，我叫他迈克尔。偶尔我叫他迈克，他也叫我迈克尔。然后我们就都糊涂了，开始自言自语）。
This “on vs. in” philosophy is spot-on, and yet most entrepreneurs have trouble executing it. Working on the business does not mean hiring a bunch of people to do the work and then spending all the livelong day answering their never-ending questions about how to do the job (the job you used to do). Shifting to a managerial role just means you are working in your business in a different way-and that you have a mongo payroll to cover every two weeks. 这种 "在与不在 "的哲学是一针见血的，但大多数创业者都难以执行。在企业中工作并不意味着雇佣一群人来做工作，然后整天回答他们关于如何做工作（你曾经做过的工作）的无休止的问题。转变为管理者只是意味着你在以另一种方式为你的企业工作，而且你每两周都要支付一笔巨额工资。
Working on your business is about building systems. Period. An entrepreneur is someone who finds the solutions to opportunities and problems and then builds systems to consistently deliver those solutions through other people or things. 开展业务就是要建立系统。就是这样。创业者要为机遇和问题找到解决方案，然后建立系统，通过其他人或事物持续提供这些解决方案。
However, what Rodrigo and so many entrepreneurs miss is that growing a company is not an overnight switch from doing all of the work to none of the work. The transition from working in the business to working on the 然而，罗德里戈和许多创业者都忽略了一点，那就是公司的发展并非一朝一夕就能完成从 "事必躬亲 "到 "事不关己 "的转变。从在企业中工作到在企业中工作的转变
business happens over time-slowly, deliberately, one small step followed by another small step. (Are you starting to see the theme here?) This is the reasoning behind the Owner’s Pay percentages in the Instant Assessment-larger percentages for owners when the company is tiny and smaller percentages as the company grows. 业务是随着时间的推移而发生的--缓慢地、深思熟虑地、一小步接着一小步。(这就是即时评估中 "所有者薪酬百分比 "的背后原因--当公司规模较小时，所有者薪酬百分比较大，而当公司规模扩大时，所有者薪酬百分比较小。
In the early days of a company, when annual revenues are below $250,000\$ 250,000, you are not only the most important employee; you are likely the only employee. If your annual revenue is under $500,000\$ 500,000 and you have an employee or two, you are still the key employee. And that means you must be doing 90%90 \% of the work. You’re bringing home the bacon and frying it up in the pan. 在公司成立初期，当年收入低于 $250,000\$ 250,000 时，你不仅是最重要的员工，而且很可能是唯一的员工。如果你的年收入低于 $500,000\$ 500,000 ，并且你有一两名员工，那么你仍然是关键员工。这意味着你必须承担 90%90 \% 的工作。你要把培根带回家，并在锅里煎熟。
The other 10%10 \% of the time you spend documenting everything you do so that you can systematize it for your other few employees or contractors to do the work without your input. Basically, you are a true entrepreneur (building systems) 10%10 \% of the time, and a hardworking, hard-selling employee of your own company 90%90 \% of the time. 另 10%10 \% 部分时间，你用来记录你所做的一切，以便将其系统化，让你的其他几名员工或承包商无需你的投入就能完成工作。基本上， 10%10 \% 的时间里，你是一个真正的企业家（建立系统）， 90%90 \% 的时间里，你是自己公司里一个勤奋工作、努力销售的员工。
This is why you get such a big salary in the beginning. No more of this “bottom of the bowl” stuff. You can’t live on minimum wage or less. Say it again, once more with feeling: My business serves me; I do not serve my business. Paying yourself next to nothing for hard work is servitude. 这就是为什么你一开始就能拿到这么高的薪水。不要再搞什么 "碗底工资 "了。你不能靠最低工资或更低的工资生活。再说一遍，带着感情再说一遍：我的企业为我服务，我不为我的企业服务。辛勤工作却只得到微薄的报酬，这就是奴役。
As your annual revenue grows past $500,000\$ 500,000, you will transition to spending more time building systems. Now, you’re a systems developer 20%20 \% of the time, a manager 10%10 \% of the time and an employee 70%70 \% of the time. (Note that the better you are at creating systems, the less management is required, because the recipe for how to things get done is consistent.) 当您的年收入超过 $500,000\$ 500,000 时，您将过渡到花费更多时间构建系统。现在，您是 20%20 \% 时间的系统开发人员、 10%10 \% 时间的经理和 70%70 \% 时间的员工。(注意，你在创建系统方面做得越好，就越不需要管理，因为如何完成工作的秘诀是一致的）。
As annual revenue grows past one million, your salary percentage will drop even farther because you will be working less and less in the business and more and more on the business. 当年收入超过一百万时，你的工资比例会下降得更多，因为你在企业中的工作会越来越少，而在企业上的工作会越来越多。
However, remember that it is likely you will always work in your business. Because even if you are a master of building systems and spend 80%80 \% of your time in that magic zone, you’ll still spend roughly 20%20 \% of 但是，请记住，你很可能会一直在你的企业中工作。因为即使你是建立系统的大师，并把 80%80 \% 的时间花在那个神奇的区域，你仍然会把大约 20%20 \% 的时间花在工作上。
your time handling the big sales. Almost every entrepreneur to CEO is in charge of the big sale. You bet your bottom dollar Jeff Bezos is in the room when Amazon is closing a hundred million-dollar deal. And when your big deals are on the table, you will be right there, sitting at its head. 处理大宗销售的时间。从企业家到首席执行官，几乎每个人都要负责大额销售。你可以打赌，当亚马逊完成一笔上亿美元的交易时，杰夫-贝索斯一定在房间里。而当你的大宗交易摆在桌面上时，你也会坐在那里，坐镇指挥。
Ironically, getting back in your business is the best way to create systems. And as you put the systems in place and your revenue increases to accommodate them, you can slowly plug in great people to implement those great systems. 具有讽刺意味的是，重操旧业是创建系统的最佳途径。随着系统的建立和收入的增加，你可以慢慢地引入优秀的人才来实施这些优秀的系统。
The bottom line is this: Don’t cut your salary to make the numbers work. The goal of every business is health, and that is achieved through efficiency. Your martyr syndrome is not doing anyone any favors; making yourself the sacrificial lamb does not promote efficiency, it hinders it. 底线是这样的：不要为了凑数而减薪。每个企业的目标都是健康，而健康是通过效率来实现的。你的殉道者综合症对任何人都没有好处；让自己成为牺牲品不仅不会提高效率，反而会阻碍效率的提高。
YOUR TAX TAPS 您的税单
Profit First is not about accounting to the exact penny (that’s what your bookkeeper and accountant do). It is about handling your accounting quickly and easily, with numbers that are as close to accurate as possible. We work percentages off of the Real Revenue number and this is true for all your “small plate” accounts. 利润第一 "不是要把账目精确到一分钱（那是你的簿记员和会计师的工作）。利润第一 "的目的是快速、轻松地处理您的账目，并提供尽可能准确的数字。我们根据实际收入数字计算百分比，这适用于您所有的 "小盘 "账户。
The first step in getting to your Tax TAP is to determine your income tax rate. Taxes range all over the place, depending on your amount of personal income and corporate profit and the area you live in. As of this writing, many entrepreneurs have an average income tax rate of 35%35 \% or so; for others it will be less, and in some countries is can be 60%60 \% or more. 了解您的纳税计划的第一步是确定您的所得税税率。税率的高低取决于个人收入和公司利润的多少，以及您所居住的地区。截至本文撰写之时，许多企业家的平均所得税税率为 35%35 \% 左右；其他人的税率会更低，而在某些国家，税率可能为 60%60 \% 或更高。
When I traveled to Copenhagen, Denmark, the beauty of the country blew me away: the resources they have, and all the “free stuff”-the free healthcare, the free education (including universities), and the freeflowing confidence that they live in the best place in the world, which is kind of funny, because I always thought North Korea held that title. 当我去丹麦哥本哈根旅行时，这个国家的美丽让我大开眼界：他们拥有的资源和所有 "免费的东西"--免费医疗、免费教育（包括大学），以及他们对自己生活在世界上最好的地方的自由自信，这有点可笑，因为我一直以为朝鲜拥有这个称号。
Then my friend Lori Webb told me that the Danish tax rate is over 60%. I practically fell off my chair. 后来，我的朋友 Lori Webb 告诉我，丹麦的税率超过 60%。我几乎从椅子上摔了下来。
Taxes vary from country to country, income bracket to income bracket, and surely change everywhere every year (and, I think, in world history, never once in our favor). But regardless of what the numbers are, you need to prepare for them. 税收因国家而异，因收入档次而异，而且肯定每年都在变化（我认为，在世界历史上，从来没有一次对我们有利）。但不管数字如何，你都需要做好准备。
One goal of the Profit First system is that the company takes care of all forms of tax responsibility. It’s mandatory that you talk with your accountant so she can advise you on all the ways you and your business will be taxed. 利润第一 "系统的目标之一是公司承担所有形式的纳税责任。您必须与您的会计师沟通，让她为您和您的企业的所有纳税方式提供建议。
Here are four different approaches for determining your Tax TAP: 以下是确定您的 TAP 税额的四种不同方法：
Look at your personal and business tax returns. Add up your taxes and then determine the percentage of taxes you paid compared to your Real Revenue. Do this again for the prior two years. Looking at your taxes as a percentage of Real Revenue for the last three years will give you a good sense of your ongoing tax responsibility. 查看您的个人和企业纳税申报表。将您的税款相加，然后确定您缴纳的税款占实际收入的百分比。前两年的情况也是如此。查看您过去三年的纳税额占实际收入的百分比，就能很好地了解您目前的纳税责任。
From your accountant get your estimated tax responsibility for your business, year-to-date (YTD), and then determine your tax percentage of your YTD Real Revenue. Better yet, if your accountant is a certified Profit First Professional, she can simply tell you the percentage to reserve. (For a list of accountants, bookkeepers and other financial gurus who are Profit First Professionals, go to the Resources section at MikeMichalowicz.com.) 从您的会计师处获得您的企业年初至今（YTD）的税收责任估算，然后确定您的税收占年初至今实际收入的百分比。更妙的是，如果您的会计师是经过认证的 "利润第一专业人士"，她可以直接告诉您应保留的比例。(有关利润第一专业人士的会计师、簿记员和其他财务大师名单，请访问 MikeMichalowicz.com 的资源部分）。
Do a search for “tax rates” + “your country” + “tax year.” For example, “tax rates United States 2013” yielded the following results on Google: 搜索 "税率 "+"您的国家 "+"纳税年度"。例如，在谷歌上搜索 "税率 美国 2013 "会得到以下结果：
Tax Rate Schedule Y-1, Internal Revenue Code section 1(a) 税率表 Y-1，《国内税收法》第 1(a)条 10%10 \% on taxable income from $0\$ 0 to $17,850\$ 17,850, plus 从 $0\$ 0 到 $17,850\$ 17,850 的应税收入 10%10 \% ，加上 15%15 \% on taxable income over $17,850\$ 17,850 to $72,500\$ 72,500, plus 15%15 \% 应纳税收入超过 $17,850\$ 17,850 至 $72,500\$ 72,500 的部分，加上 25%25 \% on taxable income over $72,500\$ 72,500 to $146,400\$ 146,400, plus 25%25 \% 应纳税收入超过 $72,500\$ 72,500 至 $146,400\$ 146,400 的部分，加上 28%28 \% on taxable income over $146,400\$ 146,400 to $223,050\$ 223,050, plus 28%28 \% 应纳税收入超过 $146,400\$ 146,400 至 $223,050\$ 223,050 的部分，加上 33%33 \% on taxable income over $223,050\$ 223,050 to $398,350\$ 398,350, plus 33%33 \% 应纳税收入超过 $223,050\$ 223,050 至 $398,350\$ 398,350 的部分，加上 35%35 \% on taxable income over $398,350\$ 398,350 to $450,000\$ 450,000, plus 35%35 \% 应纳税收入超过 $398,350\$ 398,350 至 $450,000\$ 450,000 的部分，加上 39.6%39.6 \% on taxable income over $450,000\$ 450,000. 39.6%39.6 \% 应纳税收入超过 $450,000\$ 450,000 时。
Then, pick your likely income range-which depends on the type of company formation you may have and the combination of your Owner’s Pay and Profit contributions- and you have your federal tax rate. Now do the same thing for state taxes and add the two. 然后，选择您可能的收入范围--这取决于您可能成立的公司类型以及您的所有者薪酬和利润贡献的组合--您就有了联邦税率。现在对州税做同样的处理，并将两者相加。
4. Or simply use 35%35 \% as your tax number. It may not be perfect, but it’s usually pretty effective. And while the optimal number will have you neither paying additional taxes at the end of the year nor receiving a refund, it is better to guess a little too high, get a refund and consider what to do with the extra cash than to get a call from your accountant, Keith, because you don’t have enough money, and have to ask your daughter if you can borrow from her piggy bank. Trust me. 4.或者干脆使用 35%35 \% 作为您的税号。这可能并不完美，但通常很有效。虽然最佳数字既不会让你在年底多交税，也不会让你收到退税，但猜得高一点，收到退税并考虑如何处理多余的现金，总比接到会计师凯斯的电话，因为钱不够而不得不问女儿是否可以从她的储蓄罐里借钱要好。相信我。
But hold on: If the tax rate is 35%35 \%, why would I only reserve 15%15 \% for taxes (as noted in the Instant Assessment I shared earlier)? Let’s do a little simple math. 但是，等一下：如果税率是 35%35 \% ，为什么我只保留 15%15 \% 用于纳税（如我之前分享的即时评估中所述）？让我们做一个简单的数学计算。
A LITTLE SIMPLE MATH 简单数学
Now we are going to determine the percentage that stays in your Operating Expenses Account, after you move money to your Profit Account, your Owner’s Pay Account and your Tax Account. The amount left over for expenses is likely going to be somewhere between 40%40 \% and 60%60 \%. This is the money you have available to pay all your expenses. 现在，我们要确定的是，在将资金转入利润账户、业主薪资账户和税收账户后，留在运营支出账户中的百分比。用于支出的剩余金额可能会介于 40%40 \% 和 60%60 \% 之间。这是你可以用来支付所有开支的钱。
Next, subtract that percentage from 100%. So, if your total Operating Expenses Account is at 55%55 \%, you’re left with 45%45 \%. That 45%45 \% is the amount you will be taxed on. (More often than not, expenses are not taxed. This is why some accountants encourage you to buy equipment or make other large purchases toward the end of the year.) Now, multiply your nonoperating percentage (in this case, 45%45 \% ) with your taxable income percentage (in this case, 35%). You end up with a percentage of approximately 16%16 \%, which is your Tax percentage. 然后，从 100% 中减去该百分比。因此，如果您的运营支出账户总额为 55%55 \% ，您就会剩下 45%45 \% 。 45%45 \% 就是你要缴税的金额。(通常情况下，支出是不用缴税的。这就是为什么有些会计师鼓励你在年底购买设备或进行其他大额采购）。现在，将您的非营业百分比（此处为 45%45 \% ）乘以应纳税收入百分比（此处为 35%）。最终得出的百分比约为 16%16 \% ，这就是您的纳税百分比。
Now that you have a more accurate picture of your actual percentages, you’re ready to get started. In the next chapter we’ll take you through the first year of Profit First, and beyond, and outline everything you need to know from day one. Congratulations! You survived. Send me a selfie. 现在，您对自己的实际百分比有了更准确的了解，可以开始行动了。在下一章中，我们将带您度过 "利润第一 "计划的第一年，并概述从第一天起您需要了解的一切。恭喜您你活下来了。给我发张自拍吧
I can sense your hunger to put this into practice in your business. Wipe that drool off your chin and let’s start doing it. Things are about to change around here. 我能感觉到，你渴望在你的事业中将其付诸实践。擦掉你下巴上的口水，让我们开始行动吧。这里的一切即将改变。
ACTION STEP
APPLY YOUR ADVANCED KNOWLEDGE 行动步骤 运用高级知识
Step 1: Following the steps detailed above, determine your custom Profit, Owner’s Pay and Tax percentages based on your industry and other factors. 步骤 1：按照上述详细步骤，根据行业和其他因素确定自定义利润、所有者报酬和税率。
Step 2: Since you chose to get down to the nitty-gritty and determine your exact Profit, Owner’s Pay and Tax percentages, stop now and adjust the numbers in your Instant Assessment form. 第 2 步： 既然您选择了深入细致地确定利润、业主薪酬和税金的确切百分比，那么现在就停下来，调整一下即时评估表中的数字。
CHAPTER FIVE: Day One, Quarter One, Year One and Forever 第五章：第一天、第一季度、第一年和永远
Profit First works. Period. Whether you use the percentages I provided for you in the Instant Assessment or choose the path of assessing all the nuances of your business and industry (see Chapter 4) and arrive at your own perfect allocation percentages, it will work. How can it work with different percentages, you ask? Because your Target Allocation Percentages (TAPs) for your Profit, Owner’s Pay and Tax Accounts are simply targets-you aren’t going to start with them, you are going to build toward them. And as you build, you will transform your business into a lean, mean efficiency machine that generates profit on every deposit, no matter how small. 利润第一期间。无论你是使用我在即时评估中为你提供的百分比，还是选择评估你的业务和行业的所有细微差别（见第 4 章），并得出你自己的完美分配百分比，它都会起作用。你会问，不同的分配比例怎么会有效呢？因为利润账户、所有者权益账户和税务账户的目标分配比例（TAPs）只是一个目标--你并不是一开始就设定这个目标，而是要朝着这个目标前进。随着你的努力，你将把你的企业变成一台精干、高效的机器，无论存款数额有多小，都能为你创造利润。
Remember, the Profit First formula flip is easy: 记住，"利润第一 "公式的翻转很简单：
If you’re still stuck on finding your percentage, let me tell you a little story about the power of just doing it. This is a story I heard secondhand, maybe even seventeenthhand; I’m not sure. And while I don’t know exactly whom the story is about, don’t doubt the story. It goes like this: 如果你还在为找不到自己的百分比而苦恼，那就让我给你讲一个关于 "做 "的力量的小故事吧。这是我从别人那里听来的故事，也许是第十七个故事，我也不确定。虽然我不知道这个故事到底是关于谁的，但不要怀疑这个故事。故事是这样的
An up-and-coming motivational speaker went to a speaking boot camp. During one of the sessions, the instructor explained how to make back-of-the-room sales. He said, “When you follow this method, eighty percent of the audience will buy your product at the end of an event.” 一位崭露头角的励志演讲家参加了一个演讲训练营。在其中一堂课上，讲师讲解了如何在会场后方进行销售。他说："如果你按照这个方法去做，百分之八十的听众会在活动结束时购买你的产品。
With pages of notes and tons of enthusiasm, our up-and- comer set forth on the speaking circuit. Initially, she closed only 25%25 \% of her audiences. Reaching for that 80%80 \%, she tweaked and improved her strategy and pitch, constantly reviewing her notes. Over time her close rate rose to 50%50 \%, then 60%60 \%. After another year, she was consistently selling 75%75 \% of the room after her speech. She had achieved outstanding results, but not to the level her instructor had promised. 带着几页笔记和满腔热情，我们的新秀开始了巡回演讲。起初，她只赢得了 25%25 \% 的听众。为了达到 80%80 \% ，她调整并改进了自己的策略和演讲方式，并不断回顾自己的笔记。随着时间的推移，她的成交率上升到 50%50 \% ，然后是 60%60 \% 。又过了一年，她的演讲结束后，她的成交率一直保持在 75%75 \% 。她取得了优异的成绩，但还没有达到她的导师所承诺的水平。
One morning, she sat down to breakfast with a few colleagues and her old instructor happened to be there. She couldn’t wait to speak with him and get direction about what could help her get that last, elusive 5%5 \%. What was the secret to finally breaking 80%80 \% ? When she told her story to her instructor, his jaw dropped. 一天早上，她和几位同事坐在一起吃早餐，她的老导师恰好也在。她迫不及待地想和他谈谈，想知道怎样才能帮助她获得最后一个难以捉摸的 5%5 \% 。最终突破 80%80 \% 的秘诀是什么？当她把自己的故事告诉老师时，老师的下巴都快掉下来了。
“Eighty percent? You thought I said eighty percent? I said eighteen.” I tell you this story to illustrate something I believe to be true because I’ve experienced it-no matter what the number is, if you work toward it and believe it’s a possibility, you will not only achieve it, you will blow past the “reasonable” numbers others have set. "百分之八十？你以为我说百分之八十？我说的是百分之十八。"我给你讲这个故事，是想说明一件我认为真实的事情，因为我亲身经历过--无论数字是多少，只要你朝着这个目标努力，相信它是有可能实现的，你不仅会实现它，还会超越别人设定的 "合理 "数字。
If you made the detailed assessment in Chapter 4, you probably looked at quite a few public companies that are in the same space you are. You have seen their numbers. You have seen their “reasonable” 18%18 \%. That’s my fear. 如果你在第 4 章中进行了详细评估，那么你可能已经考察过不少与你处于同一领域的上市公司。你看到了他们的数字。你也看到了他们的 "合理" 18%18 \% 。这就是我所担心的。
Even if you are following my guidelines and pushing for healthy profits of 15%15 \% or 20%20 \%, the number may be too low. Many companies have absolutely done better. Million-dollar companies have posted 40%40 \% or more in profits. Yes, they are the exception, but someone has to be. Why not you? Why not choose to hear 80%80 \% when the rest of the world chooses to hear 18%18 \% ? 即使您遵循我的指导原则，力争获得 15%15 \% 或 20%20 \% 的健康利润，这个数字也可能太低。许多公司绝对做得更好。百万美元级公司的利润达到 40%40 \% 或更高。是的，他们是例外，但总得有人例外。为什么不是你呢？当世界上其他人都选择听 18%18 \% 时，为什么你不选择听 80%80 \% ？
In this chapter, I will teach you exactly how to implement Profit First, step by step, day by day, month by month, and so on. Your Profit Percentage may seem steep or out of reach, but by the end of this year you will be closer to it than you thought you could be. You may even leave it in the dust. 在本章中，我将教你如何一步一步、一天一天、一月一月地实施 "利润第一 "计划。你的利润百分比可能看起来很高或遥不可及，但到今年年底，你将比你想象的更接近它。你甚至可以将它甩在身后。
BEFORE WE BEGIN, MEET THE PRIDE OF PROFIT FIRST 未开始，先满足利润的骄傲
When Jorge Morales and Jose Pain started Specialized ECU Repair in 2007, they dreamed of one day enjoying what they perceived to be the big perk of owning a business: profit, or, extra money to spend on their own interests. (Jorge is really into free diving and Jose has a serious thing for model airplanes.) 当豪尔赫-莫拉莱斯和何塞-佩恩于 2007 年创办 Specialized ECU Repair 公司时，他们梦想着有一天能享受到他们所认为的拥有企业的最大好处：利润，或者说，有多余的钱可以花在自己的兴趣爱好上。(豪尔赫非常喜欢自由潜水，何塞则对飞机模型情有独钟）。
Here’s where many seasoned entrepreneurs chuckle knowingly under their breath because they think this Jorge and Jose are dreamers. Don’t they know that entrepreneurship is about personal sacrifice? Unless 许多经验丰富的创业者都会在这里暗自发笑，因为他们认为豪尔赫和何塞都是梦想家。难道他们不知道创业就是要做出个人牺牲吗？除非
they’re exceptionally lucky, it will be a long time before they earn enough extra cash to indulge in their little hobbies… right? 如果他们运气特别好，要过很久才能赚到足够的外快来满足自己的小爱好......不是吗？
Wrong. 错了
Two years into operating their own business, Jorge and Jose had decided the only way they could reap the benefits of entrepreneurship would be to increase their salaries a little bit each year. (They were better off than most entrepreneurs in that they did have enough to pay their own salaries and hadn’t fallen into the death trap of debt.) 创业两年后，豪尔赫和何塞决定，要想从创业中获益，唯一的办法就是每年增加一点工资。(他们的情况比大多数创业者要好，因为他们确实有足够的资金支付自己的工资，也没有陷入债务的死亡陷阱）。
Then they read the small section on Profit First Accounting in my book, The Toilet Paper Entrepreneur, and began applying the system almost immediately. Over the next few years, Jorge and Jose tweaked Profit First to suit their rapidly growing business, adjusting their Profit Account percentages and allowing Profit First to control that growth so that they never ended up underwater because of large purchases or a ridiculously high payroll. 然后，他们阅读了我的《厕纸企业家》一书中关于利润第一会计的一小部分内容，并几乎立即开始应用该系统。在接下来的几年里，豪尔赫和何塞不断调整 "利润第一 "系统，以适应他们快速增长的业务，调整利润账户的百分比，让 "利润第一 "系统控制业务增长，这样他们就不会因为大额采购或高得离谱的工资而陷入水深火热之中。
Four years later Jorge and Jose have a thriving business that, in 2013, surpassed their accountant’s revenue projections. Their staff has tripled, but thanks to their shrewd, careful planning and the Profit First system, they are not struggling under the weight of too-high operating expenses. 四年后，豪尔赫和何塞的生意蒸蒸日上，2013 年的收入超过了会计师的预测。他们的员工增加了两倍，但由于他们精明、周密的计划和利润第一系统，他们并没有在过高的运营费用的重压下挣扎。
More importantly, their business is serving them, with salaries appropriate for their positions and the work they do at Specialized ECU Repair, and with significant Profit Account disbursements that have enabled them to live the lifestyle they envisioned when they started the business. 更重要的是，他们的企业正在为他们服务，他们的工资与他们的职位和在 Specialized ECU Repair 所做的工作相称，而且利润账户的大量支出使他们能够过上创业时所设想的生活方式。
The dream all entrepreneurs have-that our business will improve the quality of our lives, not destroy it-Jorge and Jose are living that dream. They do not serve their business; their business serves them. 所有企业家都有一个梦想，那就是我们的企业将提高我们的生活质量，而不是毁掉它。他们不是为企业服务，而是企业为他们服务。
DAY ONE 第一天
TELL YOUR PEOPLE 告诉你的人
Before you begin, I want you to tell your accountant what you’re up to. A warning-he might not “get it.” He may say the system is useless, or it 在你开始之前，我希望你告诉你的会计师你在做什么。需要提醒的是，他可能不会 "明白"。他可能会说这个系统没用，或
won’t work, or it’s technically wrong or it’s too much hassle. If your accountant discourages you from using Profit First in your business, it is because he does not fully understand cash flow management or human behavior. Get a new accountant. 行不通，或者技术上有问题，或者太麻烦。如果您的会计师不鼓励您在业务中使用 "利润第一"，那是因为他并不完全了解现金流管理或人类行为。换个会计吧。
Jorge and Jose included their financial professionals in the implementation of Profit First right from the start. 豪尔赫和何塞从一开始就让他们的财务专业人员参与利润第一计划的实施。
“When we first learned about Profit First, it made sense to us,” Jorge told me, in one of our many phone calls about their progress. “I pulled the numbers and then, with our bookkeeper and accountant, we did a projection for the year. Then we worked in the Profit Account percentage we wanted to start with.” 当我们第一次了解到 "利润第一 "时，我们觉得它很有意义，"豪尔赫告诉我，"在我们就他们的进展进行的多次通话中的一次。"我调出了数据，然后与我们的簿记员和会计一起，对这一年进行了预测。然后，我们开始计算利润账户的百分比。
With buy-in from their accountant on the principles and processes of Profit First, Jorge and Jose have been able to systematically apply the method to their business with great success. Their accountant helps them meet their Profit First goals and stay the course. 有了会计师对利润第一原则和流程的支持，豪尔赫和何塞能够系统地将这一方法应用到他们的业务中，并取得了巨大成功。他们的会计帮助他们实现利润第一的目标，并坚持不懈。
To make your life easier, I have compiled a list of accountants, bookkeepers, financial planners and others certified as Profit First Professionals. They not only get Profit First, they use it for themselves and they use it with their existing clients. You can find the list on the Resources section at MikeMichalowicz.com. There you will also find a Profit First One-Sheet that gives a basic overview of the system so that all of your key financial staff/ vendors can get up to speed within a few minutes. 为了让您的生活更轻松，我编制了一份会计师、簿记员、财务规划师和其他获得利润第一专业人士认证的人员名单。他们不仅获得了 "利润第一 "认证，还将其用于自己和现有客户。您可以在 MikeMichalowicz.com 网站的 "资源 "部分找到这份名单。您还可以在那里找到利润第一单页，该单页提供了系统的基本概述，以便您的所有主要财务人员/供应商都能在几分钟内快速掌握。
SET UP YOUR ACCOUNTS 建立账户
If you didn’t set up your accounts after reading Chapter 2 (shame on you), do so now. Most bank accounts allow you to assign a nickname to the account that is displayed, rather than just the account number. Give each account a name that is easy to identify and then put the percentage (or dollar amount-I’ll explain that in Chapter 9) in the name in brackets. This makes running Profit First so much easier. For example: 如果你读完第 2 章后还没有设置账户（真丢人），现在就设置吧。大多数银行账户允许你为显示的账户指定一个昵称，而不仅仅是账号。给每个账户起一个容易识别的名字，然后在名字的括号里写上百分比（或美元金额--第 9 章将对此进行解释）。这样一来，"利润第一 "的运行就容易多了。例如
We are making progress now, baby! We have the accounts set up at your bank! Yippee. We have determined your TAPs. Now we’re going to start with a manageable Profit Percentage that will allow us time to cut down on expenses and adjust to the new system. 我们正在取得进展，宝贝！我们已经在你的银行设立了账户！耶我们已经确定了你们的 TAP。现在，我们将从一个可控的利润百分比开始，这将使我们有时间减少开支并适应新系统。
We’ll start at our historical contribution levels for each account and then add 1%1 \%. This may mean you start from zilch. If your business has never had a profit, or if you have sometimes had a profit and sometimes a loss, your profit has been zero. Therefore, our easy start for the Profit Account will be 1%1 \% (that’s 0%0 \% historically plus 1%1 \%, starting today), and we will bump it up as we start getting into our quarterly rhythm. 我们将从每个账户的历史缴款水平开始，然后添加 1%1 \% 。这可能意味着你将从零开始。如果你的企业从未盈利，或者有时盈利有时亏损，那么你的利润就是零。因此，我们的利润账户的起点将是 1%1 \% （即历史上的 0%0 \% 加上 1%1 \% ，从今天开始），当我们开始进入季度节奏时，我们将提高利润账户的起点。
If your taxes were usually 5%5 \% of your total revenue, we are going to set up your tax reserve at 6%6 \%. If your pay represented 20%20 \% of your income, we add 1%1 \% to your 20%20 \% and you have 21%21 \%. And so on. Even if our targets are much higher, we start with what we’ve got, plus 1%1 \%. 如果您的税收通常占总收入的 5%5 \% ，我们将把您的税收准备金设置为 6%6 \% 。如果您的工资占您收入的 20%20 \% ，我们将 1%1 \% 加到您的 20%20 \% 上，您就有了 21%21 \% 。以此类推。即使我们的目标要高得多，我们也要从现有的开始，再加上 1%1 \% 。
Why start with small percentages, when we likely could do more? The reason is, the primary goal here is to establish a new, automatic routine for you. I want the amounts to be so small you don’t even “feel” them. The goal is to set up these automatic allocations immediately, and then adjust the percentages each quarter until we are aligned with our TAPs. 既然我们可以做得更多，为什么还要从很小的百分比开始呢？因为，我们的主要目标是为你建立一种新的、自动的日常习惯。我希望金额小到你甚至 "感觉 "不到。我们的目标是立即设置这些自动分配，然后每个季度调整百分比，直到我们与 TAP 保持一致。
Practical to the core, Jorge and Jose started out with a modest Profit First percentage of 2%2 \%. (Because their decision was made more than four years ago, before I finessed this system, their number was not based on the " 1%1 \% rule" I’ve just shared with you.) They chose an allocation of 2%2 \% because initially, Jorge was reluctant to begin implementing Profit First-even though he knew it made perfect sense. 豪尔赫和何塞非常务实，他们一开始的 "利润第一 "比例并不高，只有 2%2 \% （因为他们的决定是四年多以前做出的，当时我还没有完善这个系统，所以他们的数字并不是基于我刚才与你们分享的" 1%1 \% 规则"）。他们之所以选择 2%2 \% 的分配比例，是因为豪尔赫最初不愿意开始实施 "利润第一"，尽管他知道这样做非常合理。
“I think by going slowly, I was able to see how Profit First could work,” Jorge explained. “What it really came down to was, I realized that at two percent, there was no excuse not try it. Because if your business can’t afford to set aside two percent of your revenue, it’s probably not a business worth pursuing.” "豪尔赫解释说："我认为，通过慢慢来，我能够看到 Profit First 的运作方式。"归根结底，我意识到，只要拿出 2%，就没有理由不尝试。因为如果你的企业无法承担收入的 2%，那么它可能就不值得去做。
Start slow. These percentages you set are your quarterly allocation percentages. We are going to use them for the rest of this quarter, whether the quarter begins next week or in ninety-one days. 慢慢来您设定的这些百分比就是您的季度分配百分比。无论本季度是在下周还是在 91 天后开始，我们都将在本季度的剩余时间里使用它们。
PROFIT STARTING TODAY 从今天开始盈利
You know the saying, “Today is the first day of the rest of your life.” I love it. I absolutely love it. To me, it represents the profound realization that we can change our lives (and our businesses) in a moment. Now is the time. This very moment we will make a profit for your business, and we will be profitable every day going forward. Please don’t just read this and move on to the next chapter. I want you to take action now. 你知道有句话叫 "今天是你余生的第一天"。我喜欢这句话我非常喜欢这句话。对我来说，它代表了一种深刻的认识，即我们可以在一瞬间改变我们的生活（和我们的事业）。现在正是时候。就在这一刻，我们将为你的企业带来利润，我们将在未来的每一天都实现盈利。请不要只读到这里，就继续阅读下一章。我希望你现在就采取行动。
Right now, this moment, look at your bank balance in your Operating Expenses Account. Then subtract any outstanding checks and payments you have from that account. Divide up the remainder into your accounts based upon your TAPs. For example, say you have $5,000\$ 5,000 in your bank account, and you have $3,000\$ 3,000 in checks and payments still waiting to clear. That means you have $2,000\$ 2,000 currently available. Run your percentages on that $2,000\$ 2,000 and move that money into the accounts. 此时此刻，看看你的运营支出账户余额。然后从该账户中减去所有未兑现的支票和付款。根据你的 TAP，把剩余的钱分到你的账户中。例如，你的银行账户里有 $5,000\$ 5,000 ，而你的支票和付款中有 $3,000\$ 3,000 还在等待结算。这意味着您目前有 $2,000\$ 2,000 可用。按百分比计算 $2,000\$ 2,000 并将这笔钱转入账户。
Do you have any deposits to make today? If so, tally up the deposits, put them in the bank, and then immediately distribute the money to all the other accounts. Do this for every deposit going forward. 今天有存款吗？如果有，请清点存款，将其存入银行，然后立即将钱分发给所有其他账户。以后每次存款都这样做。
(Don’t worry: you don’t need to do this every single day, or many times a day, if you have lots of deposits. We are going to get you into a twice-amonth rhythm shortly that will make this process very manageable.) (别担心：如果您有大量存款，您不需要每天都这样做，也不需要每天做很多次。我们很快就会让您养成每月两次的节奏，这样您就可以很好地管理这个过程了）。
OUR FIRST CELEBRATION 我们的第一个庆祝活动
Congrats! And I am not saying that lightly. You’ve just taken a big step. This is likely the first time in your entire business life that you have 祝贺你我可不是随便说说。你刚刚迈出了一大步。这很可能是你整个商业生涯中第一次
deliberately accounted for your profit first. Before anything else, you made sure you addressed your profit, your personal income and your tax responsibilities. That’s a big deal. And it is a big step to a very, very healthy business. Kudos to you. 刻意先计算利润。在做任何事情之前，你都要确保自己的利润、个人收入和纳税责任得到了解决。这是一件大事。而且，这也是迈向一个非常非常健康的企业的一大步。为你点赞。
SLICE EXPENSES 片剂开支
Now that we are moving money into our Profit, Owner’s Pay and Tax Accounts, we need to get the money from somewhere. There are only two ways to do that: by increasing sales and by cutting expenses. Increasing sales is very doable (you did read The Pumpkin Plan, right?) and is the key for colossal profitable growth. But it takes time and it won’t happen overnight. Cutting expenses is generally a very quick process and is usually very easy. 既然我们要把钱存入利润账户、业主薪资账户和税收账户，我们就需要从某个地方获得资金。办法只有两个：增加销售额和削减开支。增加销售额是非常可行的（你读过《南瓜计划》，对吗？但这需要时间，不会一蹴而就。削减开支通常是一个非常快速的过程，而且通常非常容易。
Jorge and Jose run their business based on what they can afford today, not what they hope to be able to afford someday. So sometimes they have to wait to hire someone or make a high-ticket purchase. 豪尔赫和何塞经营生意的基础是他们现在能负担得起的，而不是他们希望有一天能负担得起的。因此，有时他们不得不等待雇人或购买高价商品。
“When big expenses showed up,” Jorge explained, “we would sit down and ask ourselves, ‘Do we really need this?’ If we determined it would hurt our profits at the end of the year, we didn’t buy it.” "豪尔赫解释说，"当出现大额支出时，我们会坐下来问自己：'我们真的需要这个吗？ '如果我们确定它会在年底损害我们的利润，我们就不会购买。
We just accounted for at least 3%3 \% ( 1%1 \% in each of the Profit, Owner and Tax Accounts) of our income, so we need to cover that by cutting 3%3 \% from our expenses. To do that, I need you to print out two things: 我们刚刚核算了至少 3%3 \% （利润账户、所有者账户和税收账户中的 1%1 \% ）的收入，因此我们需要从支出中削减 3%3 \% 来弥补。为此，我需要你打印出两样东西：
All your expenses for the last twelve months. 过去 12 个月的所有开支。
Any recurring expenses: rent, subscriptions, Internet access, training, classes, magazines, etc. 任何经常性开支：房租、订阅、上网、培训、课程、杂志等。
Now add up all the expenses and then multiply that number by 10%10 \%. You must cut costs by 10%10 \%. Now! No ifs, ands or buts! So why cut by at least 10%10 \%, when we "only need 3%3 \% "? Because cutting costs doesn’t mean the bills go away overnight. It may take a month or two to pay down balances owed on expenses we eliminate. More importantly, we need to start building cash reserves, because by the start of the next quarter, we are going to move another 3%3 \% to your Profit, Tax and Owner’s Pay Accounts, 现在把所有支出加起来，然后乘以 10%10 \% 。您必须将成本削减 10%10 \% 。现在就做！没有 "如果"、"还有 "或 "但是"！那么，当我们 "只需要 3%3 \% " 时，为什么还要至少削减 10%10 \% 呢？ 因为削减成本并不意味着账单会在一夜之间消失。我们可能需要一两个月的时间才能还清所取消开支的欠款。更重要的是，我们需要开始建立现金储备，因为到下个季度开始时，我们又要向利润、税收和业主薪资账户中划拨 3%3 \% 、
and then another 3%3 \% the quarter after that. So we want to account for that money quickly. 3%3 \% 之后的一个季度。因此，我们要尽快把这笔钱入账。
You can easily find your first 10%10 \% in cuts by doing the following: 通过以下操作，您可以轻松地在裁剪中找到第一个 10%10 \% ：
Cancel whatever you don’t need to help your business run efficiently and keep your customers happy. 取消任何你不需要的东西，以帮助你的业务高效运行，让你的客户满意。
Negotiate every remaining expense, except payroll. 谈判除工资以外的所有其他费用。
I share a lot more about cutting expenses in the coming chapters. You are about to become a frugal (not cheap) entrepreneur. You will learn to use only what you need and not be wasteful. You will pay fairly for what you use, but you will use less. And you are going to love it. 在接下来的章节中，我会分享更多关于削减开支的内容。你即将成为一名节俭（而非吝啬）的企业家。你将学会只用自己需要的东西，不浪费。你将为你所使用的东西支付合理的费用，但你将减少使用。你会爱上它。
MONTH AFTER MONTH 月复一月
THE 10/25 RHYTHM 10/25 节奏
You remember my friend Debra Courtright, the bookkeeper who helped bail her client out of sales tax hell? When I first taught her how to use Profit First with her clients, I drove to her office in Fairfield, New Jersey to spend the day going over all of the advanced strategies. Just an hour into our training day, she had not only mastered the concepts, she was on the phone with one of her clients, helping her set up a Profit Account. 你还记得我的朋友黛布拉-考特莱特（Debra Courtright）吗？她是一位帮助客户摆脱销售税困境的簿记员。当我第一次教她如何对客户使用 "利润第一 "时，我开车去了她位于新泽西州费尔菲尔德的办公室，花了一天时间讲解所有的高级策略。我们的培训刚开始一个小时，她不仅掌握了这些概念，还在电话里帮助她的一位客户建立了利润账户。
I always have my mobile office with me (backpack with laptop, other electronic gadgetry and critical lifesaving essentials-like Milano cookies). So while Debra went over the basics with her client, I knocked out a few tasks on my to-do list. I knew I had some bills due, so I went into my online bank account, looked at the Operating Expenses Account and ensured that all of the disbursements were current. Yep-Profit Account was up to do date. Tax Account looked good. Owner’s Pay Account-check. Other advanced accounts we’ll discuss later in the book -all good. Now it was time to pay my bills from the Operating Expenses Account. 我总是随身带着我的移动办公室（背包里装着笔记本电脑、其他电子设备和关键的救命必需品，比如米兰诺饼干）。因此，当黛布拉和她的客户讨论基本问题时，我在待办事项清单上敲了几下。我知道我有一些账单到期了，所以我进入了我的网上银行账户，查看了运营支出账户，确保所有的付款都是最新的。没错，利润账户是最新的。税务账户看起来不错。业主薪资账户--检查。其他高级账户，我们将在本书后面讨论--都很好。现在该从运营支出账户支付账单了。
“What are you doing?” Debra asked, startling me. "你在干什么？"黛布拉问道，把我吓了一跳。
I had no idea she was behind me, and I practically spit out my coffee. If you met Debra, you would never guess that she is a fully trained superninja or something. But she must be, because she has an ability to just appear next to you without you noticing. My tip? Avoid drinking any form of liquid when she’s around; you will either gag on it or spit it all over the table when you look up and see super-ninja Debra clinging to the ceiling above you. 我不知道她就在我身后，我几乎把咖啡都吐出来了。如果你见过黛布拉，你绝对想不到她是个训练有素的超能力者。但她一定是，因为她有一种能力，能在你毫无察觉的情况下出现在你身边。我的建议？当她在你身边时，避免喝任何形式的液体；当你抬头看到超级忍者黛布拉紧贴在你头顶的天花板上时，你要么会被她呛到，要么会把她吐得满桌子都是。
“I’m paying my bills,” I replied. “Why are you paying them today?” "我在付账单。"我回答道。"你今天为什么要付账？"
Confused, I replied, “Um. . . because I have time, and they’re due.” Debra said, “Well, that’s not smart.” (Ninjas don’t mince words.) “What do you mean?” I asked. 我困惑地回答："嗯。. 因为我有时间，而且它们要到期了。"黛布拉说："那可不明智。"(忍者从不吝啬言辞）"什么意思？我问。
That’s when Debra taught me the 10th and 25th cash flow rhythmpaying expenses twice a month, on the 10th and 25th. And that was the day the 10//2510 / 25 Rhythm became integral to Profit First. Thanks, Debra! (If that is your real name.) 就在那时，黛布拉教给我 10 号和 25 号现金流节奏，即每月 10 号和 25 号支付两次费用。就在那一天， 10//2510 / 25 节奏成为利润第一不可或缺的一部分。谢谢你，黛布拉！(如果这是你的真名的话）。
I implemented the process in my business immediately. I let the bills come in, and I deposited income, but that was it. I no longer did accounting when I had time, or when someone called to check and see if I’d received an invoice. I got into a rhythm. I did my accounting every 10th and 25th (or the business day prior, if the 10th or 25th fell on a weekend or holiday). I chose those days so my payments arrive by the 15th and the end of the month, when most bills are due. For our benefit we want to get into a rhythm of twice a month, and for our vendors benefit we want to make sure we pay them on time. 我立即在我的业务中实施了这一流程。我让账单进来，把收入存入银行，但仅此而已。我不再在有时间的时候记账，也不再在有人打电话来询问我是否收到发票时记账。我进入了一种节奏。我每逢 10 日和 25 日（如果 10 日或 25 日是周末或节假日，则在前一个工作日）做账。我选择这两天，是为了在大多数账单到期的 15 日和月底之前付款。为了我们的利益，我们希望保持每月两次的节奏，为了我们的供应商的利益，我们希望确保按时付款。
First, I tallied all the new deposits that had gone in over the last few weeks and did the Profit First allocations, moving money into each account. Then I tallied up all the bills and put them in the system. 首先，我统计了过去几周新存入的所有存款，并进行了 "利润第一 "分配，将钱转入每个账户。然后，我统计了所有账单，并将其输入系统。
A little bit of magic started to happen. I became less and less reactive about bills. I didn’t immediately look at the bank account when I got a big bill and wonder why I spent so much, and when I could pay this one off. Instead I started to feel more in control. By looking at my bills and my deposits two times a month, on the same days each time, I could see a 一点点神奇的事情开始发生。我对账单的反应越来越少。当我收到大额账单时，我不会立即查看银行账户，想知道为什么我花了这么多钱，什么时候才能还清这笔账单。相反，我开始感觉更有控制力了。通过每月两次查看账单和存款，每次都在同一天，我可以看到
pattern. I noticed that 80%80 \% of my bills were due at the beginning of the month, and that few were due in the second half. And I saw how my deposits were pretty equally dispersed over the month. 模式。我注意到， 80%80 \% 我的账单在月初到期，而下半月到期的账单很少。我还发现，我的存款在一个月中的分布也很平均。
I realized that I had many “small” recurring bills that added up to a lot of money and were unnecessary expenses. I started to see trends and understand my cash flow. I didn’t start to stack bills, paying what I could and then putting the ones I didn’t pay back in a stack. I started to manage bills and cancel unnecessary stuff. I started to pay bills on time. Every bill. 我意识到，我有很多 "小 "的经常性账单，这些账单加起来就是一大笔钱，而且是不必要的开支。我开始看到趋势，了解我的现金流。我没有开始堆叠账单，能还多少就还多少，然后把没还的账单堆在一起。我开始管理账单，取消不必要的开支。我开始按时支付账单。每一张账单。
Liz Dobrinska, my graphics guru who designed my website and even the cover of this book, told me, “I don’t know what happened, Mike, but you now pay on time every time. I wish all my customers were like you.” 莉兹-多布林斯卡是我的图形大师，她设计了我的网站，甚至这本书的封面，她告诉我："我不知道发生了什么事，迈克，但你现在每次都按时付款。我希望我所有的客户都能像你一样"。
Before I started following Debra’s advice, I paid Liz inconsistently. Sometimes I paid the bill the day it arrived. At other times, I sat on it for sixty or ninety days. It wasn’t because I was trying to take advantage of her; I was simply in reactionary mode. My method of bookkeeping was not an effective way to understand my cash flow or to keep my critically important vendors happy. The 10/25 Rhythm changed all that. 在我开始听从黛布拉的建议之前，我付给莉兹的钱并不稳定。有时，我在账单到达的当天就付清了。有时，我却拖了六十天或九十天。这并不是因为我想占她的便宜，我只是处于被动状态。我的记账方法不能有效地了解我的现金流，也不能让我至关重要的供应商满意。10/25 节奏》改变了这一切。
Here’s how to get started: 下面介绍如何开始：
Deposit all revenue into your Operating Expenses Account. 将所有收入存入运营支出账户。
Every 10th and 25th day of the month, transfer the total deposits from the prior two weeks to each of your “small plate” accounts based on your current allocation percentages. For example, let’s say you have $10,000\$ 10,000 in total deposits for the past two weeks. Based on the following example percentages, here’s how you would allocate the $10,000\$ 10,000 : 每月 10 日和 25 日，根据当前的分配比例，将前两周的存款总额转入每个 "小盘 "账户。例如，假设过去两周的存款总额为 $10,000\$ 10,000 。根据以下百分比示例，您将如何分配 $10,000\$ 10,000 ：
Petty Cash ($50) - $0 零用金（50 美元）--0 美元
3. Transfer the specific dollar amounts from the Operating Expenses Account to respective accounts. In this example, Employee Pay for $750\$ 750 and Petty Cash for $50\$ 50. The accounts will now look like: 3.将业务支出账户中的具体金额转入相应账户。在本例中， $750\$ 750 为雇员工资， $50\$ 50 为零用金。这些账户现在看起来就像
Operating Expenses 43% - $3,500 运营开支 43% - $3,500
Tax 15% - $1,500 税率 15%--1,500 美元
Owner’s Pay 30% - $3,000 业主支付 30% - 3,000 美元
Profit 12% - $1,200 利润 12% - 1,200 美元
Employee Pay ($750) - $750 员工薪资（750 美元）- 750 美元
Petty Cash ($50) - $50 零用金（50 美元） - 50 美元
4. Transfer the full account balances for both your Tax and Profit Accounts to the respective “no temptation” accounts at your second bank. 4.将税收账户和利润账户的全部余额转入第二家银行的 "无诱惑 "账户。
5. You have $3,000\$ 3,000 in the Owner’s Pay Account from which to pay yourself. Take only what you have allocated as your biweekly salary, and leave the rest to accumulate. For this example, we’ll say your bi-weekly salary is $2,750\$ 2,750. This would leave $250\$ 250 in the account. 5.您的业主薪资账户中有 $3,000\$ 3,000 用于支付自己的薪资。只取你分配给自己的双周工资，其余的累积起来。在这个例子中，我们假设你的双周工资是 $2,750\$ 2,750 。这样，账户中就会剩下 $250\$ 250 。
6. Pay your employees from the Employee Pay Account. For example, if you pay $675\$ 675 this pay period, it would leave $75\$ 75 in the account. 6.从员工薪资账户中支付员工薪资。例如，如果您在本工资期支付 $675\$ 675 ，则账户中会留下 $75\$ 75 。
7. With the remaining $3,500\$ 3,500 in the Operating Expenses Account, pay your bills. 7.用运营支出账户中剩余的 $3,500\$ 3,500 支付账单。
Once you’ve done all that, the accounts would look like this: Operating Expenses 43% - $50 完成所有这些工作后，账目就会变成这样：运营开支 43% - 50 美元
Tax 15% - $0 税率 15% - 0 美元
Profit 12% - $0 利润 12% - 0 美元
Employee Pay ($750) - $75 员工薪资（750 美元）- 75 美元
Petty Cash ($50) - $50 零用金（50 美元） - 50 美元
Profit and Tax money will be accumulating at your “no temptation” second bank. As new deposits come in, you will deposit them in the Operating Expenses Account, and on every future 10th and 25th you will repeat these same seven steps. 利润和税金将在你的 "无诱惑 "第二银行中积累。以后每逢 10 日和 25 日，你都要重复这七个步骤。
A big note here: There is a strong possibility that you will not have enough money in your accounts to do all this. If so, you’ve got a major wake-up call. When you don’t have enough money left over to pay your bills, it is your business screaming at the top of its lungs, warning you that you can’t afford the bills you are incurring. You are spending more money than your business can support. But don’t panic. Later in the book I detail a process that will help you adjust to the 10//2510 / 25 Rhythm as comfortably as possible. Even if you can’t pay everything on the 10th and 25th, you must get into this rhythm, because it will allow you to get a sense for the flow and accumulation of money. A heart fills with blood and pumps it out, forming a heartbeat. The lifeblood of your business is money; it should flow in a rhythm like a heart, not in a random, panicked pump here and there when you have money. 这里有一个重要说明：很有可能你的账户里没有足够的钱来做这些事情。如果是这样的话，你就得敲响警钟了。当你没有足够的钱来支付账单时，这就是你的企业在大声疾呼，警告你无力承担所产生的账单。您花的钱已经超过了您的业务所能承受的范围。但不要惊慌。在本书的后面，我将详细介绍一个过程，帮助你尽可能舒适地适应 10//2510 / 25 节奏。即使你不能在 10 日和 25 日支付所有款项，你也必须适应这种节奏，因为它能让你了解资金的流动和积累。心脏充血并将其泵出，形成心跳。你的企业的命脉是资金；它应该像心脏一样有节奏地流动，而不是在你有钱的时候随意、慌乱地在这里抽一下，在那里抽一下。
QUARTER ONE 第一季度
QUARTERLY DISTRIBUTION 季度分配
The new quarter has arrived. Yippee! You are about to take your very first ever quarterly distribution check. That’s right, baby. Your business is serving you, now. You are going to take a distribution check every quarter. Every ninety days, profit will be shared to you. This is where your Frankenstein monster starts to become a powerful, lovable beast and serves you a fine meal on a silver platter with a perfectly matched California Pinot Noir. Don’t you just want to pinch those chubby cheeks? 新的一季度已经到来。太好了！你即将拿到你的第一张季度分配支票。没错，宝贝。现在，你的企业正在为你服务。你每季度都会收到一张分配支票。每隔九十天，利润就会分给你。这时，你的弗兰肯斯坦怪物开始变成一头强大、可爱的野兽，用银盘为你奉上精美的大餐，还有完美搭配的加州黑比诺葡萄酒。难道你不想捏一捏那胖乎乎的脸颊吗？
The quarters of every year are as follows: 每年的季度如下
Quarter 1 - Jan 1 to March 31 第 1 季度 - 1 月 1 日至 3 月 31 日
Quarter 2 - April 1 to June 30 第 2 季度--4 月 1 日至 6 月 30 日
Quarter 3 - July 1 to September 31 第 3 季度--7 月 1 日至 9 月 31 日
Quarter 4 - Oct 1 to December 31 第 4 季度 - 10 月 1 日至 12 月 31 日
(This assumes your fiscal year is the same as the calendar year. If you have a funky fiscal year, like if your year-end is May 31st, then your quarters will be different.) (假设您的财政年度与日历年度相同。如果您的财政年度很奇怪，比如您的年终是 5 月 31 日，那么您的季度就会不同）。
On the first day of each new quarter (or the first business day after), you will take a profit distribution. Remember, the Profit Account serves a few purposes: 在每个新季度的第一天（或之后的第一个工作日），您将进行利润分配。请记住，利润账户有几个作用：
1. Cash reserves. 1.现金储备。
Metric to measure growth. 衡量增长的标准。
3. Profit. 3.利润。
Tally the total amount of profit in the account (don’t add any quarterly distributions percentages from deposits you received this day, yet) and take 50%50 \% of the money as profit. The other half remains in the account, as a reserve. 清点账户中的利润总额（先不要加上这一天收到的存款的季度分配百分比），然后将 50%50 \% 的钱作为利润。另一半作为储备金留在账户中。
No matter what day you start doing Profit First, take a distribution for the current quarter on the first day of the new quarter. For example, let’s say you decide to implement Profit First on August 12th. You allocate to your multiple accounts from that day forward. Then, on October 1st, or the first day of the new quarter that you do your bookkeeping, you distribute the profit in the Profit Account. Whether you start this process on July 3rd or September 31st, the next quarter still begins as of October 1st; so you distribute profits for the prior quarter that day. It doesn’t matter when you start doing Profit First; what matters is that you get into a quarterly rhythm. 无论从哪一天开始实施 "利润第一 "计划，都要在新季度的第一天对当前季度进行分配。例如，假设您决定在 8 月 12 日实施 "利润第一 "计划。从那天起，您就开始向多个账户分配资金。然后，在 10 月 1 日或新季度记账的第一天，分配利润账户中的利润。无论你是在 7 月 3 日还是 9 月 31 日开始这个过程，下一季度仍然是从 10 月 1 日开始的；因此，你要在那天分配上一季度的利润。什么时候开始 "利润第一 "并不重要，重要的是你每个季度都要按部就班。
Welcome to the big leagues. You will now take a distribution every quarter, just like large public companies do. They announce their quarterly income and then distribute a portion of the profits to shareholders. And that’s exactly what you are going to do (see, you are all grown up now). Quarterly is a great rhythm, by the way. It is a long 欢迎加入大联盟。现在，你将像大型上市公司一样，每个季度都会获得一次分红。它们公布季度收入，然后将部分利润分配给股东。这正是你们要做的（瞧，你们现在都长大了）。顺便说一句，季度是个很好的节奏。它是一个长长的
enough time between distributions that you start looking forward to them, anticipating them. But it isn’t so frequent that they come to feel like a normal part of your personal income. 两次分红之间有足够长的间隔时间，以至于你开始期待分红。但也不能太频繁，以至于让人觉得它们是个人收入的正常组成部分。
Every quarter, you will take 50%50 \% of what is in the account, and leave 50%50 \% alone. For example, let’s say you have saved $5000\$ 5000 in your Profit Account during the first quarter of implementing Profit First. On the first day of the new quarter, you will take $2500\$ 2500 as a distribution to the equity owners and leave the other 50%50 \% intact. 每个季度，你将从账户中提取 50%50 \% ，而不提取 50%50 \% 。例如，假设在实施 "利润第一 "的第一个季度，你在利润账户中存入了 $5000\$ 5000 。在新季度的第一天，你将把 $2500\$ 2500 分配给权益所有者，而把其他 50%50 \% 保留下来。
If your company has multiple owners, the distributed profit is divided up based on the percentage owned by each equity owner. Following the above scenario, if you own 60%60 \% of the company, another partner owns 35%35 \% and an angel investor owns 5%, the distribution would be $1500\$ 1500 (for you, the 60%60 \% owner), $875\$ 875 (for the 35%35 \% guy) and $125\$ 125 (for the investor). 如果公司有多个所有者，分配的利润将根据每个股权所有者所占的比例进行分配。根据上述情况，如果您拥有公司 60%60 \% 的股份，另一位合伙人拥有 35%35 \% 的股份，一位天使投资人拥有 5%的股份，那么分配的结果将是： $1500\$ 1500 （您， 60%60 \% 所有者）、 $875\$ 875 （ 35%35 \% 人）和 $125\$ 125 （投资人）。
The key is this: The profit distribution may never go back to the company. You can’t use a fancy term like “plowback” or “profit retention.” No term you use will cover up the fact that you are stealing from Paul to pay Peter. 关键在于这一点：利润分配可能永远不会回到公司。你不能使用 "犁回 "或 "利润留存 "这样的华丽术语。你使用的任何术语都无法掩盖你从保罗那里偷钱来支付彼得的事实。
Your business must run on the money it generates for its operating expenses. The plowback of profits means you aren’t operating efficiently enough to run on the operating expenses. And if you give the profit back, you won’t experience the very important reward of your company serving you. You’ll just be letting the monster loose again. So always take your profit, every quarter, and use it for your own purposes. It’s celebration time! 您的企业必须依靠所产生的资金来支付运营费用。利润回流意味着你的运营效率不够高，不足以支付运营费用。如果你将利润返还，你就无法体验到公司为你服务的重要回报。你只会再次放纵怪物。因此，每个季度都要把利润拿出来，用于自己的目的。庆祝时刻到了
CELEBRATION TIME! 庆祝时间
When you take your profit distribution, the money is only to be used for one purpose: for your personal benefit. Maybe you go out for a nice dinner with your family. Maybe you get that awesome new couch you have your eye on. Maybe you go on a dream vacation. 当你进行利润分配时，这笔钱只能用于一个目的：你的个人利益。也许你会和家人出去吃一顿丰盛的晚餐。也许你会买到心仪的新沙发。也许你去度一个梦寐以求的假期。
In the four years since Jorge and Jose started implementing Profit First in their business, they have taken several dream vacations- Bermuda, Europe, cruises-and have given those vacations to their loved ones as well. These guys know how to celebrate! 自豪尔赫和何塞开始在他们的业务中实施 "利润第一 "以来的四年里，他们已经享受了多次梦幻假期--百慕大、欧洲、游轮--并且还把这些假期送给了他们的亲人。他们知道如何庆祝！
“Before we started using Profit First in our business, we were a little bit lost and wondered when the business would take off and improve our lifestyle,” Jorge told me. “I don’t think anyone wants to work just for the paycheck. You need more incentive. Now, at the end of the quarter, we really look forward to planning what we’re going to do with the extra money.” "豪尔赫告诉我："在我们开始在业务中使用'利润第一'之前，我们有点迷茫，不知道业务何时才能起飞，何时才能改善我们的生活方式。"我认为没有人愿意只为薪水而工作。你需要更多的激励。现在，每到季度末，我们都非常期待计划着如何用这笔额外的钱来做什么。
Whatever it is, you must use your profits on you! Why? Because this is how you turn Frankenstein, that cash-eating monster, into a cash cow that keeps giving to you and supporting you. Every quarter, with every profit you celebrate, you will fall more and more in love with your business. 不管是什么，你都必须把利润用在自己身上！为什么？因为这就是你如何把 "弗兰肯斯坦"--那个吃钱的怪物--变成一棵摇钱树，不断为你付出，支持你。每个季度，每庆祝一次盈利，你就会越来越爱上你的事业。
PAY UNCLE SAM 支付山姆大叔
Every quarter, you will also pay your quarterly estimated tax. Your accountant probably gave you estimates of how much you owe in taxes; now you pay them. You will reduce some of the pain you feel when paying estimates, because on this very same day each quarter, you also will take that profit for yourself, above and beyond your salary. 每个季度，您还要缴纳季度预估税款。你的会计师可能会给你估算出你欠税的数额；现在你要支付这些税款。你会减少一些支付预估税款时的痛苦，因为在每个季度的同一天，你也会把工资以外的利润据为己有。
ONE SMALL STEP 一小步
Each quarter, you need to evaluate your current percentages and move them closer to your TAPs. You can move any percentage you choose to get to your TAPs, but know this-the goal is to never take a step back. I would much rather you take a small step closer to your target Profit Percentage than take a big leap toward it, only to step it back a month later. 每个季度，您都需要评估当前的百分比，并将其向您的 TAP 目标靠拢。你可以选择移动任何百分比来达到你的目标，但要知道，目标是永不后退。我宁愿你向目标利润百分比迈出一小步，也不希望你向目标利润百分比迈出一大步，却在一个月后又退回来。
If you are adjusting and tweaking your percentages conservatively, I suggest that you account for three percentage points each quarter. That is, you could move your Profit Account from 5%5 \% to 8%8 \%. Or you could move your Tax Account from 11%11 \% to 12%12 \%, your Profit Account from 5% to 6% and your Owner’s Pay Account from 23% to 24%. 如果你以保守的方式调整和调整你的百分比，我建议你每季度占三个百分点。也就是说，你可以把利润账户从 5%5 \% 挪到 8%8 \% 。或者，你可以将税收账户从 11%11 \% 挪到 12%12 \% ，将利润账户从 5% 挪到 6%，将业主薪资账户从 23% 挪到 24%。
If you can adjust further, go for it, by all means. Just remember, you can’t “undo your percentages,” because that will undermine this new habit you have established. And don’t forget: at the start of next quarter, you will be 如果您可以进一步调整，请放手去做。只要记住，你不能 "取消你的百分比"，因为这会破坏你已经建立的新习惯。别忘了：在下一季度开始时，你将
doing this all over again. Think about what you’re doing for a second. You are now distributing profits quarterly, which forces you to find ways to operate more efficiently. Isn’t that friggin’ cool? Your little company is now doing the same thing as the big kahunas in the industry. While Bloomberg Radio babbles on about “higher than expected” quarterly profits and shareholder distribution by such-and-such public company, you can smile and feel pity for the public stock shareholders and the measly portions they get because you own a lot of stock in your company. Oh man, does that feel good. 重新来过。想一想你正在做什么。你现在按季度分配利润，这迫使你想方设法提高运营效率。这难道不酷吗？你的小公司现在正在和业内的大公司做同样的事情。当彭博电台喋喋不休地报道某某上市公司 "高于预期 "的季度利润和股东分配时，你可以微笑着同情那些公众股股东，因为你拥有公司的大量股票，而他们却只能得到微不足道的一部分。哦，天哪，这种感觉真好。
YEAR ONE 第一年
FINALIZE YOUR TAXES 完成纳税
Since you’re in the quarterly rhythm of evaluating and moving closer to your TAPs, celebrating your profit disbursement and reassessing your expenses, there isn’t much of anything special you need to do on a yearly basis. The only thing you need to add to your financial management at year-end is the finalization of your taxes. 由于您每季度都要评估并接近您的 TAP，庆祝利润分配并重新评估支出，因此您每年都不需要做太多特别的事情。唯一需要在年终财务管理中增加的事情就是最终完成报税。
Determine how much you owe and how far off you were in your estimates. If you owe more than you have in your tax account, a few things likely went wrong. You probably didn’t save a big enough percentage in your tax account, and/or you didn’t check in quarterly with your accountant to see how you were doing throughout the year with your tax reserve. 确定您的欠税金额以及您的估算偏差有多大。如果您的欠税超过了您的纳税账户，那么可能有几件事出了问题。您可能没有在税务账户中储蓄足够大的比例，和/或您没有每季度与会计师联系，了解您全年的税务储备情况。
If you owe taxes at year-end and don’t have the money in your tax account, this is the one time you can pull from your Profit Account for a reason other than profit distribution. In fact, you have to. You won’t go to jail if you don’t have profits to distribute to the owners, but you will go to jail if you don’t pay your taxes. In this instance, pull the money you have from your Tax Account and your Profit Account to pay the taxes. Then adjust percentages in your Tax Account to ensure you will have enough for the next year. 如果你在年底欠税，而你的税务账户里没有钱，这是你唯一一次可以从利润账户中提取利润分配以外的钱。事实上，你必须这样做。如果你没有利润分配给所有者，你不会坐牢，但如果你不交税，你就会坐牢。在这种情况下，从税收账户和利润账户中抽出资金来缴税。然后调整税收账户中的百分比，确保下一年有足够的资金。
When you adjust your tax percentage, reduce your profit percentage by that amount. Yes, you are taking a hit on profits, but next quarter you will 当您调整纳税比例时，请相应降低利润比例。是的，你的利润受到了影响，但下一季度你将
work on getting those profits up again. The key now is to make sure you are fully prepared for taxes. 努力使利润回升。现在的关键是确保做好充分的纳税准备。
If you have too much money left in your Tax Account, congratulationsyou can move that money to your Profit Account and take a profit distribution. You may also be able to reduce your Tax TAP and increase your profit allocation percentage by that amount. Just check with your financial expert first. 如果您的纳税账户中剩余的钱太多，恭喜您，您可以将这笔钱转入利润账户并进行利润分配。您也可以减少您的纳税账户，并增加利润分配比例。请先咨询您的财务专家。
RAINY DAY FUND 雨天基金
As your profits accumulate in your Profit Account, and you only take half as a profit distribution, the remainder will act as a rainy day fund. You sort of become your own bank. This is a good thing, but too much cash on hand can be a liability (people like to sue deep pockets); and money should be invested, not allowed to sit and stagnate month after month and year after year. This is a simple analysis of what to do with your rainy day fund. First accumulate a three-month cash reserve for your business, so you have enough cash saved to operate unscathed for three months if all sales came to a screeching halt and not another penny came into the business. Then, when you see that the money in your Profit Account is in excess of a three-month reserve, you know this is a good opportunity to put money back into the business, to make some appropriate capital investments that will bring a lot more growth and a lot more profit, or to fund The Vault Account (that’s a little teaser for what you will be learning in a little bit). 当你的利润在利润账户中积累，而你只拿一半作为利润分配时，剩余的部分将作为应急基金。你就成了自己的银行。这是一件好事，但手头现金太多也会成为一种负担（人们喜欢起诉口袋太鼓的人）；钱应该用来投资，而不是月复一月、年复一年地停滞不前。下面简单分析一下如何使用您的 "雨天基金"。首先，为你的企业积累三个月的现金储备，这样，即使所有销售戛然而止，企业再无一分钱进账，你也有足够的现金储备来安然运营三个月。然后，当你看到利润账户里的钱超过三个月的储备金时，你就知道这是一个很好的机会，可以把钱重新投入到业务中，进行一些适当的资本投资，从而带来更多的增长和更多的利润，或者为金库账户提供资金（这是一个小小的预告，稍后你就会了解到）。
FOREVER 永远
The Instant Assessment gave you the TAPs, but you can do better. Like an athlete assessing her performance over time, as you use the Profit First system, you will get a good sense of when and where you can push aspects of your business to the next, world-class level. If you can, push for 22%22 \% profit, or higher, or cut expenses down to 15%15 \%. 即时评估为您提供了 TAPs，但您可以做得更好。就像运动员在一段时间内评估自己的表现一样，当你使用利润第一系统时，你就能很好地了解何时何地可以将业务的各个方面提升到下一个世界级水平。如果可以，争取 22%22 \% 利润，或更高的利润，或将支出削减到 15%15 \% 。
Even with you, and all the financial folks who help you in your business, following Profit First, you’re still not finished. You can get every single person in your business, regardless of what they do, supporting the 即使你和所有帮助你开展业务的财务人员都遵循 "利润第一 "原则，你仍然没有完成任务。你可以让企业中的每一个人，无论他们做什么，都支持
business with Profit First. They will do it by implementing a new type of to-do list. 他们将通过实施新型待办事项清单来实现这一目标。他们将通过实施新型待办事项清单来实现这一目标。
In my second book, The Pumpkin Plan, I explain colossal seed-tobusiness growth-the intersection of uniqueness, top customer demand and systems. Your uniqueness (unique offering) is what makes money, but that only happens when your top customers want your offering. If you can deliver it to them on automatic, you have the potential to become a colossal force in your industry. These three factors form a new, better way to create and maintain a to-do list. You will use three symbols: a $ (dollar sign), a )) (smiley face) and an oo\infty (infinity symbol). 在我的第二本书《南瓜计划》（The Pumpkin Plan）中，我解释了巨大的种子业务增长--独特性、顶级客户需求和系统的交叉点。你的独特性（独一无二的产品）是赚钱的关键，但这只有在你的顶级客户需要你的产品时才会发生。如果你能自动向他们提供产品，你就有可能成为行业中的巨头。这三个因素构成了一种创建和维护待办事项清单的全新、更好的方法。您将使用三个符号：$（美元符号）、 )) （笑脸）和 oo\infty （无限符号）。
From today forward, your team can quickly determine their most profitable tasks. If something will likely make money for the company within the next sixty days, give it a $\$. If it is something for a top client, give it a smiley face ;;; and if it is a system that can be created so that other people or things can do the task perfectly and you no longer need to do it, give it a oo\infty. 从今天起，您的团队可以迅速确定他们最赚钱的任务。如果某项任务很可能在未来六十天内为公司赚钱，就给它一个 $\$ 。如果是为顶级客户做的事情，就给它一个笑脸 ;; ；如果是可以创建一个系统，让其他人或事物可以完美地完成任务，而你不再需要做，就给它一个 oo\infty 。
TYE
Phiority 姊妹会
DEFFITITION
$();
1
Create a repeatable system that will make money in the next 60 days by serving a client (e.g. a website design that can be a template for many future clients' sitbs) 创建一个可重复的系统，通过为客户服务，在未来 60 天内赚钱（例如，网站设计可以成为未来许多客户网站的模板）
$ (1)
2
Generate revernue in the next 60 days from an existing client (e.g. a sales quotes for an exlsting ellemt) 在未来 60 天内从现有客户处获得回款（例如，为某一优质产品进行销售报价）
$00
3
Generate revenue from new clients and result in a repeatable system (e.g. a new product launch) 从新客户处创收，并形成可重复的系统（如新产品发布）
(2) oo\boldsymbol{\infty}
4
Cater to cllents and result in a repeestable system, but not generate money directly (e.g. implementing project management software) 满足议员的要求，形成可重复使用的系统，但不直接产生资金（如实施项目管理软件）。
$
5
Generate revenue within the next 60 days (e.g. a salse quote for a prospect) 在未来 60 天内创造收入（例如，为潜在客户提供销售报价）
(1)
6
Serve an existing client, but won't directly result in revenue (e.g. modification to an existing contract at cllent's request) 为现有客户服务，但不会直接带来收入（例如，应客户要求修改现有合同）
oo\infty
7
Create repeatable systems (e.g. Torm email responses to common questions) 创建可重复的系统（例如 Torm 对常见问题的电子邮件回复）
(blank) (空白)
8
Though relevant and possildy Important, won't generate revenue in the next 60 days, don't serve an existing client and won't create a repeatable system 虽然相关且可能重要，但不会在未来 60 天内产生收入，不会为现有客户提供服务，也不会创建一个可重复的系统
TYE Phiority DEFFITITION
$(); 1 Create a repeatable system that will make money in the next 60 days by serving a client (e.g. a website design that can be a template for many future clients' sitbs)
$ (1) 2 Generate revernue in the next 60 days from an existing client (e.g. a sales quotes for an exlsting ellemt)
$00 3 Generate revenue from new clients and result in a repeatable system (e.g. a new product launch)
(2) oo 4 Cater to cllents and result in a repeestable system, but not generate money directly (e.g. implementing project management software)
$ 5 Generate revenue within the next 60 days (e.g. a salse quote for a prospect)
(1) 6 Serve an existing client, but won't directly result in revenue (e.g. modification to an existing contract at cllent's request)
oo 7 Create repeatable systems (e.g. Torm email responses to common questions)
(blank) 8 Though relevant and possildy Important, won't generate revenue in the next 60 days, don't serve an existing client and won't create a repeatable system| TYE | Phiority | DEFFITITION |
| :---: | :---: | :---: |
| $(); | 1 | Create a repeatable system that will make money in the next 60 days by serving a client (e.g. a website design that can be a template for many future clients' sitbs) |
| $ (1) | 2 | Generate revernue in the next 60 days from an existing client (e.g. a sales quotes for an exlsting ellemt) |
| $00 | 3 | Generate revenue from new clients and result in a repeatable system (e.g. a new product launch) |
| (2) $\boldsymbol{\infty}$ | 4 | Cater to cllents and result in a repeestable system, but not generate money directly (e.g. implementing project management software) |
| $ | 5 | Generate revenue within the next 60 days (e.g. a salse quote for a prospect) |
| (1) | 6 | Serve an existing client, but won't directly result in revenue (e.g. modification to an existing contract at cllent's request) |
| $\infty$ | 7 | Create repeatable systems (e.g. Torm email responses to common questions) |
| (blank) | 8 | Though relevant and possildy Important, won't generate revenue in the next 60 days, don't serve an existing client and won't create a repeatable system |
Figure 6. Task Management List 图 6.任务管理列表
Next, write down the tasks you have. Code each of them with no symbol (if it doesn’t apply to the three categories above), or one of the symbols above. In some cases, a task will get two symbols or all three. Then prioritize your to-do list based upon the symbols in this order: 接下来，写下您的任务。对每项任务不打符号（如果它不属于上述三个类别），或打上述符号之一。在某些情况下，一项任务会有两个或全部三个符号。然后根据这些符号按以下顺序排列待办事项的优先级：
First do $(-oo\$(-\infty These are God’s gifts to tasks. When you do one of these, you will make money, make a client happy (which, by the way, is the most powerful form of marketing) and systematize the task as a repeatable process. That way, the next time this task presents itself, you just hand it off and it will be done perfectly! Profit with a client loving it, and you will be able to do this on automatic going forward. 首先做 $(-oo\$(-\infty 这些是上帝赐予任务的礼物。当你完成其中一项任务时，你就会赚钱，让客户满意（顺便说一句，这是最强大的营销方式），并将任务系统化，成为一个可重复的流程。这样，下一次再出现这样的任务时，你只需把它交给别人，它就会完美地完成！在客户喜欢的情况下获利，你就能自动完成这项任务。
Next is $ 😉 Happy client paying you money = a happy life. Then $oo\$ \infty This is a task that lets you make money and develop a system to make it 接下来是 $ 😉 快乐的客户付给你钱 = 快乐的生活。然后是 $oo\$ \infty 这是一项让你赚钱的任务，并制定一个赚钱的系统
happen automatically. Maybe not for the current client, but automatic money usually means new clients down the road. 自动发生。也许对目前的客户来说不是这样，但自动赚钱通常意味着会有新客户上门。
Then do ;oo; \infty This is a task that makes a client happy. You will develop a system so that it happens on automatic. Consider it automatic client retention and automatic marketing. 然后做 ;oo; \infty 这是一项让客户满意的任务。您将开发一个系统，使其自动发生。将其视为自动留住客户和自动营销。
Then do oo\infty With this task, you build a system so that you don’t have to do it anew every time. 然后做 oo\infty 通过这项任务，你可以建立一个系统，这样就不必每次都重新做了。
And lastly, do " " That is a blank. I just put the air quotes there so you could see it was blank. In many cases, as you think of tasks and write them down, you will notice that most are blanks-they don’t or won’t make money in the near future, they don’t serve clients and they aren’t building systems. Do these things last. 最后，输入" "，这是空白。我打上引号是为了让你看清这是空白。在很多情况下，当你想到任务并把它们写下来时，你会发现大部分任务都是空白--它们不会或短期内不会赚钱，它们不能为客户服务，它们也不是在建立系统。最后再做这些事情。
By having everyone at your company prioritize their to- do lists with this simple system, you push Profit First. Don’t just give this to-do system to a few people. Share it with your entire staff. Help them focus on the three things that matter most: profit (the lifeblood of your business, without which you can’t sustain the business), clients (the real boss; without them there is no business); and systems (the only way you can grow and compete). 利用这个简单的系统，让公司的每个人都对自己的待办事项清单进行优先排序，从而推动利润第一。不要只把这个待办事项系统交给几个人。与全体员工分享。帮助他们专注于最重要的三件事：利润（企业的命脉，没有利润就无法维持企业）、客户（真正的老板，没有客户就没有企业）和系统（企业发展和竞争的唯一途径）。
Jorge and Jose are living the American dream. Just ask them - they’ll tell you they are most definitely living the life they set out to experience when they first opened the doors of Specialized ECU Repair. If you follow the steps outlined in this book, you too will look back on your first Profit First year with awe and appreciation. You’ll be living the dream, baby! 豪尔赫（Jorge）和何塞（Jose）实现了美国梦。只要问问他们--他们就会告诉你，他们绝对过上了当初开 "专业 ECU 修理 "店时想要体验的生活。如果你按照本书中概述的步骤去做，你也会带着敬畏和感激的心情回顾你的第一个 "利润元年"。你将实现梦想，宝贝！
ACTION STEPS 行动步骤
GET READY FOR A GREAT YEAR 做好准备，迎接美好的一年
Step 1: Go back to the beginning of the chapter and complete all of the “Day One” tasks outlined there: notify your accountant, set up your accounts (if you haven’t done so already), and make your first Profit Account deposit or transfer. 第 1 步：回到本章开头，完成 "第一天 "概述的所有任务：通知你的会计师、设置账户（如果你还没有这样做的话）、进行第一笔利润账户存款或转账。
Step 2: Start a “celebration list”: come up with ideas for how you to spend your quarterly owner’s distribution. Include small treats and big indulgences. Post the list where you can see it, for inspiration and motivation and as a reminder when the quarter comes around and you convince yourself there are more practical uses for the money. 第 2 步：列出 "庆祝清单"：为如何使用季度业主分配款出谋划策。包括小吃和大餐。将清单张贴在你能看到的地方，以获得灵感和动力，并在季度到来时提醒自己，让自己相信这笔钱还有更实际的用途。
Step 3: Based on the system I shared in this chapter, revamp your to-do list and start using it immediately. You can download blank Profit First To-Do forms at-you guessed it-the Resources tab at MikeMichalowicz.com. 第 3 步：根据我在本章中分享的系统，修改你的待办事项清单，并立即开始使用。你可以在 MikeMichalowicz.com 的 "资源 "标签页--你猜对了--下载空白的 "利润第一待办事项 "表格。
CHAPTER SIX: Destroying Debt 第六章：消灭债务
Well-dressed poverty is still poverty. Just because your business is making lots of money doesn’t mean you’re hanging onto it. Too many entrepreneurs believe that the top line is what defines success and then behave accordingly. Another big client comes on board, and the entrepreneur expands the office. A big sale rolls in, and with it a fancy dinner. It’s like putting Frankenstein’s monster in a tuxedo and having it dance and sing to “Puttin’ On the Ritz” (shout- out to Mel Brooks). The monster may look as if it has its act together, but it doesn’t. One tiny bit of faulty wiring-like, the big client decides not to pay its bills-and the monster goes on a rampage. Everything falls apart. 衣着光鲜的贫穷依然是贫穷。你的企业赚了很多钱，但这并不意味着你就能守住这些钱。太多的创业者认为，最高利润才是成功的定义，并据此行事。又一个大客户来了，创业者扩大了办公室。大笔销售滚滚而来，随之而来的是一顿丰盛的晚餐。这就像给弗兰肯斯坦的怪物穿上燕尾服，让它在 "Puttin' On the Ritz"（向梅尔-布鲁克斯致敬）中载歌载舞。怪物看起来好像很有一套，其实不然。只要有一点点线路故障，比如大客户决定不付账单，怪物就会大开杀戒。一切都崩溃了。
Two years ago, my cell phone rang with a call from my friend Pete. I was expecting the call-we had plans to have dinner in New York City that weekend and, since Pete is a resident of The Big Apple, he knows all the hot spots. I figured he was calling to confirm plans. The call was not what I expected. 两年前，我的手机响了，是朋友皮特打来的。我对这个电话早有预料--那个周末我们计划在纽约共进晚餐，因为皮特是大苹果城的居民，他对所有的热门景点都了如指掌。我想他打电话是为了确认计划。但电话内容却出乎我的意料。
“I’m sorry Mike, I can’t do dinner this weekend,” Pete said, his voice strained. "对不起，迈克，这个周末我不能去吃晚饭了。"皮特说，声音有些紧张。
“Damn, that sucks. I was really looking forward to it. But no problem, brother. Let’s reschedule,” I said, looking at my calendar. “What’s going on? Heading out of town?” "妈的，真糟糕。我真的很期待。不过没问题，兄弟。我们重新安排吧。"我看着日历说。"怎么了？要出城？"
“Yeah, kinda. Well, not really,” Pete replied. Then he sighed and said, “I, uh… I’m broke, Mike. I’m broke.” "是的，有点。好吧，也不全是。"皮特回答道。然后他叹了口气说："我......我破产了，迈克。我破产了。"
Pete explained that his bank had called his line. I’m not sure if you’re familiar with this experience, but here’s how it works: You get a revolving line of credit from the bank. It’s a bank account that functions like a credit card, in that you can draw as much money from it as you want, up to your credit limit, and pay it back over time. As long as you pay your interest and make your minimum percentage payment every month, you’re good. 皮特解释说，他的银行给他打了电话。我不知道你是否熟悉这种经历，但它是这样运作的：你可以从银行获得一个循环信贷额度。这是一个功能类似于信用卡的银行账户，你可以在信用额度内随意支取资金，然后分期偿还。只要每月支付利息和最低还款额，就可以了。
Except there’s this pesky little rule in the fine print that says the bank can call back the entire loan at any time. Even if you’ve paid your monthly percentage on time every month, even if you’re not carrying a high balance, the bank can yank your line of credit without warning. And once the bank calls to notify you that they’re calling your line, the clock starts ticking. You have thirty days to pay back every single penny. Tick. Tick. Tick. 只是在细则中有一条讨厌的小规定，即银行可以随时收回全部贷款。即使你每月都按时支付月利率，即使你的余额并不高，银行也可以在没有任何警告的情况下取消你的信用额度。一旦银行打电话通知您他们要取消您的额度，时间就开始滴答作响。你有三十天的时间还清每一分钱。嘀嘀嘀
Pete got the call. His line? A million bucks. The amount he had drawn from the line? A million bucks. The amount in his company’s cash reserves that he could tap into? Zero. Needless to say, dinner in Manhattan was off. 皮特接到电话了他的台词？一百万美元他从账户里取了多少钱？一百万美元他公司可以动用的现金储备是多少？零不用说，曼哈顿的晚餐取消了。
Struggling to get the words out, Pete said, “Mike, can you help me? I’ll follow your lead. I’ll do anything. If you told me to run naked in the streets, I’d do it.” 皮特艰难地说出了这句话，他说："迈克，你能帮我吗？我会听你的。我什么都愿意做。如果你让我在街上裸奔，我也会照做。"
Of course I agreed to help him find a way to dig himself out of this massive debt. A Lady Godiva-like naked romp through the streets of New York might get him some attention and give me enough razzing fodder for years to come, but it surely wouldn’t address his debt (in fact it would probably add to it, what with the fine for lewd and lascivious behavior). So we spent two hours on the phone that night, going over Profit First in detail. At first Pete was confused-why was I talking about profit when he was so far in the hole? You may be feeling this way, too. I get it. It’s awfully hard to think about profit, let alone plan for it, when your situation is as dire as Pete’s. You may not have a million dollars in debt, but I’ll bet that whatever debt you’re carrying feels like it might as well be a million dollars, at times. 我当然同意帮他想办法摆脱这笔巨额债务。像戈黛娃女士一样在纽约街头裸奔也许能引起他的注意，也能让我在以后的日子里有足够的奚落素材，但这肯定无法解决他的债务问题（事实上，这很可能会让他的债务雪上加霜，因为猥亵和淫荡行为会被罚款）。于是，那天晚上我们花了两个小时通电话，详细讨论了《第一利润》。起初，皮特感到很困惑--既然他已经亏损了这么多，我为什么还要谈利润呢？你可能也有这种感觉。我明白。当你的情况像皮特一样糟糕时，很难去考虑利润，更不用说计划利润了。你可能没有一百万美元的债务，但我敢打赌，不管你背负的是什么债务，有时你都会觉得它可能是一百万美元。
This is the ultimate survival moment. If you focus all of your energy on paying down debt, that is all you will ever achieve. You’ll still be caught in the trap of top line thinking, which will likely result in more debt. 这是最终的生存时刻。如果你把所有精力都放在偿还债务上，那你将永远只能做到这一点。你仍然会陷入最高线思维的陷阱，这很可能会导致更多的债务。
Again, there are similarities here to weight loss. If you’re overweight, at a certain point your “credit line” will be called. Maybe you’ll see yourself in a family photo and realize you can no longer say it’s “just a bit of a muffin top,” because that muffin top is dropping down to your knees and tickling 同样，这与减肥有相似之处。如果你超重，到了一定程度，你的 "信用线 "就会被打破。也许你会在全家福照片中看到自己，发现自己再也不能说 "只是有点松饼上衣 "了，因为松饼上衣已经垂到膝盖，痒痒的
your toes. Maybe one day you’ll get tired of always being tired. Or maybe it will be something much worse-like a heart attack or diabetes-that finally moves you to say, “Enough is enough.” 你的脚趾也许有一天，你会厌倦总是疲惫不堪。也可能会有更糟糕的事情发生，比如心脏病发作或糖尿病，最终让你不得不说 "够了"。
We can trace almost every major change to a pivotal moment when the pain of staying a certain way is greater than the effort to make awareness of it go away. Call it a tipping point or a turning point, a revelation or a wake-up call; whatever name you give it, the choice is the same. Will you fix the crisis or the root of the problem? 我们几乎可以把每一次重大变革都追溯到一个关键时刻，在这个时刻，保持某种方式所带来的痛苦要比努力让人们意识到它的存在所带来的痛苦更大。称之为临界点或转折点、启示或警钟；无论你给它起什么名字，选择都是一样的。你是要解决危机，还是要解决问题的根源？
When life “calls the line,” we take action. The problem is, most of the time the action we take is a reaction, a narrow, driving focus on the alleviation of immediate pain. We move heaven and earth to bail ourselves out of a jam with little thought of creating permanent change. Why do so many people who have lost weight gain it all back (and then some)? Because as soon as they reach their goal, they revert to old habits. Sure, no one wants to drink a gallon of water and eat grapefruit every morning for the rest of their lives, or spend so much time with the Thighmaster that they’re going to have to think about going steady with it. The pain of being fat is gone-what’s the point of taking another Richard Simmon’s Cruise to Lose? 当生命 "呼之欲出 "时，我们就会采取行动。问题是，大多数时候我们采取的行动都是一种反应，是一种狭隘的、只顾减轻眼前痛苦的行动。我们想方设法让自己摆脱困境，却很少想到要做出永久性的改变。为什么很多人在减肥后又胖回来了？因为一旦达到目标，他们就会重拾旧习。当然，没有人愿意一辈子每天早上喝一加仑水、吃西柚，也没有人愿意花那么多时间和 "瘦身大师 "在一起，以至于不得不考虑稳定下来。肥胖的痛苦已经一去不复返了--再参加一次理查德-西蒙的《减肥巡航》又有什么意义呢？
Once the pain is gone, the action we decided to take in that pivotal moment falls away. No more grapefruit. No more water. No more Thighmaster. Grapefruit is replaced with grape jellybeans. Water turns to soda. And the Thighmaster is tossed into the basement where all good intentions go to die. Is it any wonder that when the weight comes back, it’s with a vengeance? After all, your mind now knows you can lose weight in a pinch. Who cares if you gain a few pounds? You can always crash diet again, right? Try out for The Biggest Loser? And of course there’s always “the surgery.” 一旦疼痛消失，我们在那个关键时刻决定采取的行动也会随之消失。不再吃葡萄柚。不再喝水不再喝水葡萄柚换成了葡萄果冻。水变成了苏打水而 Thighmaster 则被扔进了地下室，所有美好的愿望都会在那里夭折。难怪当体重回来时，它是带着报复性的？毕竟，你的大脑现在知道你可以在紧要关头减肥。谁会在乎你胖了几磅？你总是可以再次节食，对吗？参加《减肥达人秀》？当然还有 "手术"。
What my friend Pete intended to do was the same deal, different crisis. He had had the equivalent of a financial heart attack. As soon as his big moment hit, he became a man on a mission-crush that debt immediately! By whatever means necessary, he would dig himself out of the crisis. His actions (or reactions) were the equivalent of a crash diet. 我的朋友皮特打算做的是同样的交易，不同的危机。他的财务状况相当于心脏病发作。当他的大难临头时，他立即成为了一个有使命感的人--立即粉碎债务！不惜一切代价，他要把自己从危机中解救出来。他的行动（或反应）相当于速成减肥法。
He wasn’t giving any thought to how to make his business permanently healthy. 他根本没有考虑如何让自己的企业永久健康地发展下去。
If Pete manages to survive this crisis in crash diet mode, what are the chances he will find himself in a similar situation-or worse-a few months or years from now? The chances are high-so high I would say it’s a sure bet. 如果皮特能在这次危机中以节食模式生存下来，那么几个月或几年后，他发现自己处于类似情况--甚至更糟--的可能性有多大？机会很大，大到我可以说是稳操胜券。
Even when you and your business are in debt up to your eyeballs, you must establish a habit of putting your profit first. You must still (and always) pay yourself first. When you get into the habit of fiscal health based on this system, you will fix the problem permanently. Financial crises will be a thing of the past, because if someone calls your line, you’ll have the cash to cover it. 即使你和你的企业负债累累，你也必须养成把利润放在第一位的习惯。你仍然必须（而且始终必须）把自己的钱放在第一位。当你养成基于这个系统的财务健康习惯时，你将永久地解决这个问题。财务危机将成为过去，因为如果有人打你的电话，你就会有现金来支付。
Here is what I told Pete: “If you have debt, be it one thousand, one million or somewhere in between, you need to kill that debt once and for all while still slowly and methodically building profit.” 我是这样告诉皮特的："如果你有债务，不管是一千、一百万还是介于两者之间，你都需要一劳永逸地还清债务，同时仍然要慢慢地、有条不紊地积累利润。"
The Profit First system I’m teaching you will keep your focus on a superhealthy business, working in your sweet spot to produce goods and provide services for ideal clients. This laser focus will automatically keep your costs down, allowing you to pay off debt faster and eventually increase your Profit Percentage. The tweak is, when you distribute profits, ninety-nine percent of the money goes to paying down debt. The remaining one percent goes toward rewarding yourself. This way, the debt gets hit just as aggressively, but you still strengthen your Profit First habit. 我教你的 "利润第一 "系统将让你专注于超级健康的业务，在你的甜蜜点上为理想客户生产商品和提供服务。这种激光聚焦会自动降低你的成本，让你更快地还清债务，并最终提高你的利润百分比。需要调整的是，当你分配利润时，百分之九十九的钱用于偿还债务。剩下的百分之一用于奖励自己。这样一来，债务会受到同样严重的打击，但你仍能强化利润第一的习惯。
In short, if you wait to implement Profit First until after you pay down your debt, you are less likely to ever build the business efficiencies that will permanently eradicate your debt and create a perpetual profit stream. Start the habit now, and eventually that ninety-nine percent will go toward building up your cash reserves and your own owner distribution. 简而言之，如果你等到还清债务后才实施 "利润第一"，那么你就不太可能提高业务效率，从而永久性地消除债务，创造永久性的利润流。从现在开始养成这个习惯，最终这百分之九十九的利润将用于建立现金储备和业主分配。
ANOTHER SIMPLE SOLUTION MOST PEOPLE DON'T BELIEVE ACTUALLY WORKS 另一个简单的解决方案，大多数人都不相信它真的有效
By now I hope you’re a member of the “How healthy is your business?” club. Are you wearing the t-shirt? I am. What? Don’t have one? Don’t 现在，我希望您已经是 "您的企业有多健康 "俱乐部的成员了。你穿着这件 T 恤吗？我穿着呢。什么？没有吗？没有
know where to get your own? I’ll give you a hint-it’s in your closet. Sharpie, old t-shirt, “Profit First” on the front, “How healthy is your business?” on the back. Ten seconds. Done. What? Did you think I was going to give you a link to my online store? Hardly. A profitable business happens when you save your pennies at every turn, my friend. That’s how we club members roll. Frugal. Not cheap, but frugal, for sure. And that is how I ended up with the homemade masterpiece I’m currently sportingand a healthy cash reserve that is about to send my family and me on a nice vacation, where I will wear my awesome tt-shirt with pride, thank you very much! 知道在哪里能买到自己的衣服吗？我给你个提示--就在你的衣柜里。记号笔、旧 T 恤衫，正面写 "利润第一"，背面写 "你的企业有多健康？十秒钟。完成什么？你以为我会给你我网店的链接吗？当然不是。当你处处省钱时，你的生意就会盈利，我的朋友。这就是我们俱乐部成员的作风。节俭。不是吝啬，而是节俭。因此，我才有了现在这件自制的杰作，还有一笔健康的现金储备，可以让我和家人去度一个愉快的假期，在那里，我会自豪地穿上我那件漂亮的 tt 衬衫，非常感谢！
Getting that healthy business all boils down to one really, really simple formula: You must consistently spend less money than you make. 获得健康的业务归根结底就是一个非常非常简单的公式：你必须始终坚持花钱少于赚钱。
Duh, right? I’m sure you knew that. Everyone knows that. So why do so few people follow it? Spending less than you make every day, every week, every month, every year, every decade leads to wealth and freedom from financial stress. And yet most of us can’t seem to do this one simple thing. 咄，对吧？你肯定知道每个人都知道。那为什么很少有人遵守呢？每天、每周、每月、每年、每十年花的钱都比你赚的少，这样就能获得财富，摆脱财务压力。然而，我们大多数人似乎做不到这一件简单的事情。
Here again we’re talking logic versus human behavior. If logic worked for us humans, we’d all be rich. I wouldn’t be writing this book to tell you how to do this, because you would already be doing it. Instead, I would have one of my minions swim from my big yacht over to your even bigger yacht to ask if you could spare some Grey Poupon. Then we would both chuckle at the complete absurdity of the situation. I mean, who would have the audacity to eat anything with a common man’s mustard like Grey Poupon? 这又是逻辑与人类行为的对立。如果逻辑对我们人类有用，我们都会发财。我不会写这本书来告诉你怎么做，因为你已经在做了。相反，我会让我的一个爪牙从我的大游艇上游到你的更大的游艇上，问你能不能给我一些灰布丁。然后，我们都会为这完全荒谬的情形而大笑。我是说，谁会厚颜无耻地吃像 "灰辣椒 "这样的普通人用的芥末呢？
This is the challenge all of humanity faces: We know what we have to do, but we still don’t do it. Why is that? Why do so many of us consistently fail to become rich and accumulate debt instead? Why? Why? (Picture me on my knees, dramatically banging my fist on the ground and shouting, “Why, why?” like Scarlett O’Hara in Gone with the Wind.) 这是全人类面临的挑战：我们知道我们应该做什么，但我们仍然没有去做。这是为什么呢？为什么我们这么多人始终无法致富，反而债台高筑？为什么？为什么？（想象一下我跪在地上，用拳头猛击地面，像《乱世佳人》中的斯佳丽-奥哈拉一样大喊："为什么，为什么？）
Fortunately for us, Suze Orman has the answer. 幸运的是，苏泽-奥曼（Suze Orman）给了我们答案。
Now, let me say something about Ms. Orman. I am a huge fan. However, I have never watched her show on CNN and, aside from one book (which I 现在，让我来谈谈奥曼女士。我是她的超级粉丝。但是，我从来没有看过她在 CNN 上的节目，而且，除了一本书之外（这本书我
still haven’t read in its entirety), I have not purchased any of her products. I’m a fan of hers because I saw a lecture she gave on PBS one Sunday morning. 到现在还没有读完），我没有购买过她的任何产品。我之所以成为她的粉丝，是因为我在一个星期天的早上看到了她在公共广播公司（PBS）的演讲。
I like to write early on Sunday mornings, when all is quiet in the house. But on this particular morning I decided to brew a pot of coffee and channel surf instead. Thank God I did. As I flipped through the channels, I saw Suze Orman talking to a group of about fifty people. I had heard of her and seen her picture a million times, and I was curious to see how she presented in a public speaking format. Maybe I could glean some tips and tricks on being a better presenter. And let me tell you, she is really good. I have seen hundreds of speakers, and she truly impressed the heck out of me. 我喜欢在周日清晨写作，那时家里一切都很安静。但在这个特别的早晨，我决定泡上一壶咖啡，然后去频道冲浪。感谢上帝，我这么做了。当我翻阅频道时，我看到苏泽-奥曼（Suze Orman）正在和一群大约 50 人谈话。我听说过她，也看过她的照片无数次，我很想知道她是如何以公开演讲的形式展示自己的。也许我可以从中获得一些技巧和窍门，从而成为一名更好的演讲者。让我告诉你，她真的很棒。我见过成百上千的演讲者，她确实给我留下了深刻的印象。
While explaining personal financial strategy to the audience she stopped, looked around the room and said, “The solution to debt is this simple: If you want to get out of debt, you must get more enjoyment out of saving your money than you do spending your money.” 在向听众讲解个人理财策略时，她停了下来，环顾四周，说："解决债务问题的方法很简单：如果你想摆脱债务，你必须从省钱中获得比花钱更多的乐趣"。
This was a life-changing realization for me. I put down my coffee and stared out the window. Suze continued to speak, but I was so caught up in my a-ha moment, I heard nothing. I just kept repeating what she said about saving versus spending over and over in my head. “That’s it,” I thought. Wealth is a game of emotion. Business success is a game of emotion. Profit First is a game of emotion. It all comes down to the story we tell ourselves about what we’re doing. “Is what I’m doing making me happy, or not?” 这对我来说是一次改变人生的领悟。我放下咖啡，凝视着窗外。苏西继续讲着，但我沉浸在自己的 "顿悟 "中，什么也没听见。我只是在脑子里一遍又一遍地重复着她说的关于储蓄和消费的问题。"就是这样，"我想。财富是情感的游戏。商业成功是情感的游戏。利润第一是情感的游戏。这一切都归结于我们对自己正在做的事情所讲的故事。"我所做的事是否让我快乐？"
When something makes you happy in the moment, you’ll keep doing it. If spending makes you happy, you’ll spend more. Period. And that spending can be on anything from a new tie to a new hire to new mountains of debt. If saving makes you happy, you’ll look for any opportunity to save more. Coupons, sales, bargain bins-heaven. Saving one hundred percent because you eliminated the expense entirely? Nirvana. 当一件事让你当下感到快乐时，你就会一直做下去。如果消费能让你快乐，你就会花更多的钱。就这么简单。这种消费可以是新领带、新员工，也可以是新债务。如果储蓄能让你快乐，你就会寻找一切机会来节省更多的钱。优惠券、促销、特价商品--天堂。因为完全消除了开支而节省百分之百的费用？涅槃。
Listening to Suze that day, the whole “pain and pleasure” motivation that Anthony Robbins has talked about for years finally made sense to me. The pain moment is the kick in the ass, when you finally say enough is 那天听了苏西的话，我终于明白了安东尼-罗宾斯多年来所说的 "痛并快乐着 "的动机。痛苦的时刻就是屁股上的一脚，当你最终说 "够了 "的时候。
enough. Pain gives you a big shove out the door. For me, the pain moment was my daughter sliding her piggy bank toward me, trying to save our family from absolute financial ruin. For Pete, it was a call from the bank. 够了痛苦会把你推到门外。对我来说，痛苦的时刻是我女儿把她的存钱罐滑向我，试图把我们家从绝对的经济毁灭中拯救出来。对皮特来说，那是银行打来的电话。
But pain just gets you to take enough action to get out of immediate pain. Then it stops working. Suze was teaching me the other half: pleasure. (Don’t do it. Don’t let your mind go there. And… there it went. Keep reading when you get your mind out of the gutter, pervert. I’ll wait.) 但痛苦只是让你采取足够的行动来摆脱眼前的痛苦。然后它就不再起作用了。苏西在教我另一半：快乐。(不要去做不要让你的大脑去想它然后......就这样了。等你脑子清醒了再看吧，变态我等着）
The premise is simple-we avoid pain and move toward pleasure, putting a significant emphasis on the moment (remember the Recency Effect) and very little emphasis on the long term. Immediate pain gets the ball rolling, but pleasure keeps it moving. You probably picked up this book because of pain, and you will likely see results quickly because your efforts will reduce the pain. But the only way you will be able to make this work forever is if you get immediate pleasure each time you exercise your new habits. Just as at the gym, you can only work out so many times before the pain of seeing your muffin top in the mirror isn’t worth all the effort anymore… and it is at that exact moment that you most need to derive true joy from working out, because it is what will help keep you fit and trim forever. 前提很简单--我们避免痛苦，追求快乐，非常重视当下（还记得 "延迟效应 "吗？直接的痛苦会让球滚动，而快乐则会让球继续滚动。你可能会因为痛苦而拿起这本书，你可能会很快看到成效，因为你的努力会减少痛苦。但是，只有当你每次锻炼新习惯时都能获得直接的愉悦感，你才能让这一切永远有效。就像在健身房锻炼一样，你只能锻炼这么多次，然后在镜子里看到自己的松饼上衣时，你就会觉得所有的努力都不值得了......而正是在这个时候，你最需要从锻炼中获得真正的快乐，因为它将帮助你永远保持健美和苗条。
If you are stuck in the grow-more/spend-more mode and accumulating debt, it isn’t because you don’t understand the numbers. You are absolutely not an idiot. The problem is assuredly linked to your emotions. You are getting instant-albeit momentary-pain relief, because your mind believes that your investment will bring results (the hope of future and permanent returns). When this doesn’t happen, you slip back into panic, sell like a mad dog and spend (more often using the friendly term “invest”) to grow. You find momentary pain relief in making some type of progress. But when it fails to yield more cash in your pocket, the pain comes back. It’s a nasty cycle. 如果你还停留在 "增长-消费-增长 "的模式中，还在积累债务，那并不是因为你不懂数字。你绝对不是白痴。问题肯定与你的情绪有关。因为你的大脑相信你的投资会带来结果（未来和永久回报的希望），所以你得到了即时的--尽管是瞬间的--痛苦缓解。当这一切没有发生时，你又会陷入恐慌，像疯狗一样抛售，并通过消费（更经常使用的是 "投资 "这个友好的术语）来实现增长。在取得某种进步时，你会发现一时的痛苦得到了缓解。但当你的口袋里没有更多现金时，痛苦又回来了。这是一个恶性循环。
Fortunately, the fix is simple, if you allow it to be: Give yourself more joy when you choose not to spend money than you do when you choose to spend it. Give yourself more joy when your bottom line grows (not just the top line). Give yourself tons of joy when your Profit Percentage grows. 幸运的是，如果你允许的话，解决方法很简单：当你选择不花钱时，要比选择花钱时给自己更多的快乐。当你的底线（而不仅仅是顶线）增长时，给自己更多快乐。当你的利润率增长时，给自己更多的快乐。
You do this by acknowledging it to yourself. I don’t care if you feel like Stuart Smalley giving yourself a pep talk in the mirror; you must train your mind to find joy in implementing the Profit First system. (One of the best ways to find joy in this is to hang out with other Profit First entrepreneurs. Everything is more fun when you share the experience with others. I’ll talk more about this in Chapter 8, when I teach you how to participate in an accountability group-a Profit Accelerator Group or Profit Pod.) 要做到这一点，你必须向自己承认这一点。我不在乎你是否觉得自己像斯图尔特-斯莫利（Stuart Smalley）对着镜子给自己打气；你必须训练自己的思维，让自己在实施 "利润第一 "系统的过程中找到快乐。(从中找到快乐的最佳方法之一就是与其他 "利润第一 "创业者一起玩耍。与他人分享经验，一切都会变得更有趣。我将在第 8 章中详细介绍这一点，届时我将教你如何参加一个责任小组--利润加速器小组或 Profit Pod。）
When you opt not to spend money, acknowledge it. Give yourself a pat on the back. Do a happy dance. Celebrate every time you save- whether it’s ten bucks or ten thousand. Put on your favorite music and crank it, get really happy. Embarrass your kids at the mall. Heck, embarrass yourself. Don your new Profit First Sharpie tt-shirt, sans trousers, and post that one on Facebook. Over time you will train your mind to equate happiness and celebration with choosing saving money over spending it (and perhaps walking around malls in a tt-shirt and tighty-whities). 当你选择不花钱时，要承认这一点。拍拍自己的背。跳个快乐的舞蹈。每次省钱都要庆祝一下，不管是十块钱还是一万块。放上你最喜欢的音乐，肆意狂欢。让你的孩子在商场里难堪。哎呀，让自己难堪吧。脱掉裤子，穿上你新买的 "利润第一 "夏普衫，把它发到 Facebook 上。随着时间的推移，你会训练自己的思维，将快乐和庆祝等同于选择省钱而不是花钱（也许还可以穿着 tt 衬衫和紧身裤逛商场）。
It’s hard to get by without food or water, and toilet paper is a really handy thing to have. When you do have to spend money, reward yourself for getting the best deal possible. Find a good price for the essential things you need and don’t buy the nonessentials. Then start the tt-shirt celebration all over again. 没有食物或水是很难过日子的，而卫生纸则是非常方便的东西。当你不得不花钱时，要奖励自己买到最划算的东西。为你需要的必需品找一个好价钱，不要买非必需品。然后重新开始 tt -衬衫庆祝活动。
THE "JUST ONE MORE DAY" GAME 再过一天 "的游戏
Remember the story about how I lost my first fortune by becoming the Angel of Death? You might remember that, in the end, all but one of the companies I invested in went belly up. The lone survivor was Hedgehog Leatherworks. The owner, Paul Scheiter, is an amazing guy. I consider him my best friend. I shared some of the success strategies we employ at Hedgehog in The Toilet Paper Entrepreneur and The Pumpkin Plan, so if you read those books then Paul probably seems like your best friend, too. 还记得我如何因成为死亡天使而失去第一笔财富的故事吗？你可能还记得，最后，除了一家公司之外，我投资的所有公司都倒闭了。唯一的幸存者是刺猬皮革厂。公司老板保罗-舍伊特是个了不起的人。我把他当作我最好的朋友。我在《厕纸企业家》（The Toilet Paper Entrepreneur）和《南瓜计划》（The Pumpkin Plan）中分享了我们在刺猬公司采用的一些成功策略，如果你读过这些书，那么保罗可能也是你最好的朋友。
Recently I went to visit Paul at his place in St. Louis, Missouri. As we drove by a Home Depot on the way to his leather shop, he said, “Oh, I need to get some electrical stuff for the office.” 最近，我去密苏里州圣路易斯市的保罗家做客。当我们开车去他的皮革店途中经过家得宝时，他说："哦，我需要为办公室买一些电器用品。"
Then he smiled and kept driving. “Why don’t we pick it up?” I asked. 然后他笑了笑，继续开车"我们为什么不去取？"我问道。
“I will,” he replied. “In just one more day.” "我会的"，他回答道"再过一天"
The next day we drove by the same Home Depot. Paul looked at the sign, grinned from ear to ear, then looked away and drove on. 第二天，我们开车经过同一家家得宝。保罗看了看招牌，咧嘴笑了笑，然后把目光移开，继续开车。
I said, “Don’t we need the electrical supplies?” “Absolutely we do. Just one more day.” 我说："我们不需要电力供应吗？""当然需要再等一天
This pattern went on for the entire week. At the end of my visit, Paul drove me to the airport. Just before we pulled up to my drop- off point, I asked him why he hadn’t yet bought the electrical supplies he needed. That’s when he shared his “Just One More Day” technique. I had some time before my flight, so we pulled over to short-term parking. During the next half hour, he laid it all out for me. 这种模式持续了整整一周。访问结束后，保罗开车送我去机场。就在我们把车开到我的下车地点之前，我问他为什么还没有买他需要的电器用品。这时，他分享了他的 "只差一天 "技巧。我在飞机起飞前还有一些时间，所以我们把车停到了短期停车场。在接下来的半个小时里，他为我讲述了一切。
Paul understands the formula, spend less + make more = wealth. He also understands that for this formula to work, both factors in the equation must provide him with an emotional win. 保罗明白这样一个公式：少花钱+多赚钱=财富。他还明白，要让这个公式生效，等式中的两个因素都必须为他带来情感上的胜利。
It’s easy to feel happy about making more money, but to achieve real wealth you also have to train yourself to feel happy when you spend less. Paul achieves this by rewriting the formula in his mind. His version is (+(+ spend less )+(+)+(+ make more )=)= wealth. In Paul’s formula both spending less and making more are positives. Not surprisingly, his formula is like the Profit First Formula; it prioritizes human behavior, not logic. 赚更多的钱很容易让人感到快乐，但要想获得真正的财富，你还必须训练自己在花费较少的时候也能感到快乐。保罗通过重写脑海中的公式来实现这一点。他的版本是 (+(+ 少花钱 )+(+)+(+ 多赚钱 )=)= 财富。在保罗的公式中，少花钱和多赚钱都是正数。毫不奇怪，他的公式就像利润第一公式一样，优先考虑的是人的行为，而不是逻辑。
When Paul needs to purchase something, he plays the “Just One More Day” game. He challenges himself to go just one more day without the item. Every time he passes up an opportunity to buy whatever he needs, he gets pumped. He gets a high from going without for one more day. Sometimes, while playing this game, Paul discovers that he no longer needs the product or service he intended to buy. Playing the game opens up other possibilities, and truly tests how badly you need something. Sometimes you can’t get around it-you have to spend money on something because you actually need it. But by waiting “just one more day,” you are not only keeping operating cash in your account for one 当保罗需要购买某样东西时，他会玩 "只差一天 "的游戏。他挑战自己，只要一天不买就行。每当他放弃购买任何他需要的东西的机会时，他都会兴奋不已。多一天不买东西，他就会兴奋一天。有时，在玩这个游戏时，保罗会发现他不再需要他想买的产品或服务了。玩这个游戏会带来其他的可能性，真正考验你对某样东西的需求有多大。有时你无法绕过这个问题--你必须花钱买东西，因为你确实需要它。但是，如果 "再等一天"，你不仅可以在账户中保留一天的运营现金，而且还可以 "再等一天"。
more day; you are giving yourself another day to come up with alternatives. 多给自己一天时间想出替代方案。
THE WORST MONTH 最糟糕的一个月
If you’re like most entrepreneurs, your personal income is wildly unpredictable. It changes month by month, depending on sales and collections. We’re a hopeful bunch, entrepreneurs-we have to have the nerve to launch a business in the first place. So it’s no surprise that most entrepreneurs are bamboozled by their hopes and look at their best revenue months as the new normal, when very often it is not. Until your best month becomes your average month, it’s not the norm; it’s the exception. 如果您和大多数创业者一样，您的个人收入难以预测。它每个月都在变化，取决于销售和收款情况。创业者是一群充满希望的人，我们首先要有创业的勇气。因此，毫不奇怪，大多数创业者都会被自己的希望所迷惑，将收入最好的月份视为新常态，但很多时候并非如此。在你的最佳月份成为你的平均月份之前，这不是常态，而是例外。
When you base decisions on your best revenue month, you will run out of cash-quickly. Debt will start to pile up. And you will go back to your old standby, “sell more-grow, grow, grow!” Acting as if your best month is the norm is one surefire way to keep yourself locked in the Survival Trap. 当你根据收入最好的月份来做决定时，你的现金很快就会用完。债务会开始堆积。你又会回到你的老一套，"卖得更多--增长、增长、增长！"把最好的一个月当作常态，是让自己深陷 "生存陷阱 "的不二法门。
In fact, accountants joke about this. I had a call with Andrew Hill and Gary Nunn, the founders of Solutions Tax & Bookkeeping in Frisco, Texas, about the spending habits of entrepreneurs, and they told me the inside joke. Whenever a client approaches them about a windfall of new money, the client will inevitably say, “I don’t even know how I would ever spend all this money.” 事实上，会计师们也会开这样的玩笑。我曾与德克萨斯州弗里斯科的 Solutions Tax & Bookkeeping 公司创始人安德鲁-希尔（Andrew Hill）和加里-纳恩（Gary Nunn）通电话，讨论企业家的消费习惯，他们告诉了我一个内部笑话。每当有客户找到他们说有一笔意外之财的时候，客户都会不可避免地说："我都不知道该怎么花这些钱。"
Each time, Andrew and Gary have the same response: “Oh, you’ll find a way. And you’ll probably figure it out within the next month.” Maybe that insiders’ joke isn’t ROTFLMAO (Rolling On The Floor, Laughing My Ass Off) funny to you, but it is to Andrew and Gary. They hear the same comments from entrepreneurs all the time, and in every case, by the next month, the money is gone. 安德鲁和加里每次都是同样的回答"哦，你会找到办法的。而且你可能会在下个月内想出办法。"也许这个业内人士的笑话对你来说并不好笑，但对安德鲁和加里来说却很有趣。他们经常听到创业者说同样的话，但每次都是到了下个月，钱就没了。
Every. Time. 每。每次。
That’s why percentages are such a valuable tool. As an entrepreneur, your income varies. Some months are great; some months suck; and most are average. But it is typical behavior for entrepreneurs to look at their best 这就是为什么百分比是如此有价值的工具。作为一名企业家，你的收入各不相同。有些月份收入很高；有些月份收入很低；大多数月份收入一般。但对于创业者来说，最典型的行为是查看自己最好的
month and tell themselves, “This is my new normal”- and then start spending and taking from the business accordingly. 然后告诉自己："这是我的新常态"--然后开始相应地支出和从业务中提取资金。
Percentages are based on real results-the cash in the bank. No games, no hypotheticals, no, “We’ll make it up next month.” Projections are an opinion. Cash is a fact. 百分比基于实际结果--银行里的现金。没有游戏，没有假设，没有 "我们下个月会补上"。预测是一种观点。现金是事实。
The percentages put a varying sum of money into your different accounts, such as Owner’s Pay, every 10th and 25th; and then you draw your owner’s salary from that account based on the pay you allotted. If you have more money in the account then you take in salary, the difference in money stays and accumulates. This way, when (notice I didn’t say if) a slow month happens, money has accumulated in your Owner’s Pay Account and your salary stays consistent. If the money in the Owner’s Pay Account is not enough to pay your salary, you can’t take it. You need to make a hard decision about cutting other costs, and you’d better kick ass growing the top line with great clients, too. 每隔 10 天和 25 天，百分比会将不同数额的钱存入你的不同账户，如 "业主薪资 "账户；然后，你根据分配的薪资从该账户中支取业主薪资。如果账户里的钱多于工资，差额就会留下来累积。这样，当（注意我没有说如果）出现淡季时，业主薪资账户中的钱就会累积起来，你的薪资也会保持稳定。如果业主薪资账户里的钱不够支付你的工资，你就不能拿。你需要做出艰难的决定，削减其他成本，最好还能与优秀的客户一起实现业绩增长。
So how do you predict the owner’s salary your company will likely support? Look at your slowest three months and average them. That is the lowest your revenue will likely ever go. Then determine the percentage of this income that will be allocated to Owner’s Pay ( 35%35 \% for example, times the average monthly revenue for the three worst months). Every quarter, we will do a salary raise based on how much money is in the Owner’s Pay Account and whether it is accumulating faster than we are withdrawing it. Take the bump that you can reasonably take based upon your twelvemonth, rolling average. As long as the account accumulates more cash or stays even, you are taking a healthy salary (one that your company can healthily support). 那么，如何预测公司可能支持的所有者工资呢？看看最不景气的三个月，然后取平均值。这是你的收入可能达到的最低水平。然后确定分配给所有者薪酬的收入比例（例如， 35%35 \% 乘以最差三个月的平均月收入）。每个季度，我们都会根据 "业主薪资账户 "中的资金情况，以及资金累积的速度是否快于我们提取资金的速度，进行一次加薪。根据你十二个月的滚动平均值，你可以接受合理的涨幅。只要账户中的现金累积更多或保持平衡，你就可以领取健康的薪水（公司可以健康地支持的薪水）。
THE DEBT FREEZE 冻结债务
I’ve taught you how to ensure your business is profitable immediatelyfrom your very next deposit. Now I’m going to teach you how to immediately stop accumulating debt, and to destroy the debt you currently have. I call the method you are about to learn the “Debt Freeze.” It will guide your business through a rapid pay-down of accumulated debt and a freeze of new debt, both while continuing your Profit First habit. 我已经教过你如何确保你的企业从你的下一笔存款开始就立即盈利。现在，我要教你如何立即停止积累债务，并摧毁你目前拥有的债务。我把你即将学到的方法称为 "债务冻结"。它将引导你的企业迅速偿还累积的债务，冻结新的债务，同时继续保持利润第一的习惯。
Now, don’t panic. I’m not asking you to sell everything and move into a van down by the river. I’m not even asking you to stop spending entirely. That can irreparably damage your business. I am simply asking you to commit to a spending freeze that will free you from debilitating debt. The goal here is to cut cost, not to compromise the business. You can fire all your people, shut down your website, refuse to pay a penny to anyone and seriously move into a van down by the river with your new roommate and struggling motivational speaker, Matt Foley. . . but you’ll be out of business. You want to cut out the fat of your business, the stuff that is not generating or supporting income for your company. But you don’t want to cut out the muscle, the stuff that you absolutely must have to deliver your product or service. 现在，不要惊慌。我不是要你卖掉所有东西，搬到河边的面包车里。我甚至不是要你完全停止消费。那会对你的生意造成不可挽回的损失。我只是要求您承诺冻结开支，使您免于负债累累。我们的目标是削减成本，而不是损害企业。你可以解雇你所有的员工，关闭你的网站，拒绝向任何人支付一分钱，然后和你的新室友、苦苦挣扎的励志演说家马特-福里（Matt Foley）一起搬到河边的一辆面包车里。......但你的生意会因此而倒闭。你想砍掉你生意上的肥肉，那些不能为你的公司创造或支持收入的东西。但你并不想砍掉那些 "肌肉"，那些你提供产品或服务所必须的东西。
You need to know where you stand. The first step is to assess where you are today. Fear is only amplified by a lack of knowledge. If you don’t know your exact numbers, your mind goes wild and says crazy things (like. . . “Ahh. . . I am going broke. . . ahh. . . the only thing worse is Mike dressed up like Scarlett O’Hara. Ahh. . . what the hell am I thinking? Ahh!”). You can’t change what you don’t acknowledge, so you need to know exactly what you’re dealing with. And when you know what you are dealing with, your mind doesn’t drift nearly as much. 你需要了解自己的现状。第一步是评估自己目前所处的位置。缺乏了解只会让恐惧加剧。如果你不知道自己的确切数字，你的大脑就会胡思乱想，说出一些疯狂的话（比如.. ."啊。.我要破产了。. ahh. ..唯一更糟的是迈克穿得像斯嘉丽-奥哈拉。啊. . .. 我到底在想什么？啊！"）。你无法改变你不承认的东西，所以你需要清楚地知道你面对的是什么。当你知道自己面对的是什么时，你的思绪就不会那么飘忽不定了。
For those of us who get happy when we save (remember Suze’s speech?), the Debt Freeze is a rave party. To be clear, this is my kind of party, and I’m a freak. When you see the crazy debt-reduction fun we have planned, you might want to back out the front door as quickly as possible. But, if you want to be debt free forever, stick around. Here are the steps to getting your party started: 对于我们这些一存钱就高兴的人来说（还记得苏西的演讲吗？说白了，这就是我的派对，我是个怪胎。当你看到我们计划的疯狂减债活动时，你可能会想尽快从前门退回去。但是，如果你想永远无债一身轻，那就留下来吧。以下是开始派对的步骤：
PRINT AND MARKUP DOCS 打印和标注文档
Print out your current income statement for the last twelve months, as well as your current accounts payable report, your credit card statements, loan statements and any other statements related to debt, and your last twelve months of payments made from any of your business bank accounts. If you 打印出最近 12 个月的收入报表、应付账款报表、信用卡对账单、贷款对账单和其他任何与债务有关的对账单，以及最近 12 个月从企业银行账户中支付的款项。如果您
do not have an income statement ready, just gather the other documents. 没有准备好损益表，只需收集其他文件。
With a highlighter, draw a box around any labor costssalaries, commissions and bonuses for employees. Exclude owner salaries and payments to freelancers and subcontractors. 用荧光笔在任何人工成本（员工工资、佣金和奖金）周围画一个方框。不包括所有者的工资以及支付给自由职业者和分包商的费用。
Now highlight expenses that were required to generate immediate revenue. For example, if you are a private investigator, you might highlight the purchase of a USB drive you use to store evidence that you give to your clients. If you bought a USB drive that you do not give to clients and just use internally, that item would not be highlighted. 现在，突出显示为立即产生收入而需要的支出。例如，如果您是一名私家侦探，您可以突出显示购买了一个 USB 驱动器，用于存储您提供给客户的证据。如果您购买的 USB 驱动器不提供给客户，只是内部使用，则不会突出显示该项目。
Next, highlight any expenses that are absolutely necessary to keep your business open. This does not include employees or contractors, or any people you boxed with your highlighter already in Step 3. If you have a spy car that is outfitted for surveillance and you need it to-well, spy-highlight it. If you have a spy car that really isn’t a spy car, it’s just your ride, don’t highlight it. 接下来，突出显示维持业务运营绝对必要的任何开支。这不包括雇员或承包商，也不包括你在步骤 3 中已经用荧光笔标出的任何人员。如果你有一辆用于监视的间谍车，而且你需要它来--嗯，监视--突出显示它。如果你有一辆间谍车，但它真的不是间谍车，只是你的座驾，那就不要突出显示它。
With a red pen, circle expenses that repeat every month, quarter or year and will continue to do so. Note: Some expense items, like labor costs, will get highlighted or boxed and circled. 用红笔圈出每月、每季度或每年重复发生并将持续发生的费用。注意：有些支出项目，如人工成本，会突出显示或用方框圈出。
NOW LET'S DO SOME MATH 现在我们来算一算
Add up all the expenses for the year; include everything you highlighted, circled, boxed or left blank. Exclude tax payments and owner’s distributions or salaries. Divide the result by twelve to determine your monthly “nut”-the total amount you have decided you need to cover each month. 将本年度的所有支出相加；包括所有您突出显示、圈出、框出或留空的内容。不包括税款和所有者的分配款或工资。将结果除以 12，得出您的每月 "营养"--您决定每月需要支付的总金额。
Determine the difference between your current monthly operating expenses and the number it must be according to your Instant Assessment. For example, if you currently have $52,000 in average monthly expenses and your Instant Assessment has your monthly expenses at $30,000\$ 30,000, you need to cut your 根据即时评估结果，确定当前每月运营支出与必须达到的数字之间的差额。例如，如果您目前的月平均支出为 52,000 美元，而您的即时评估显示您的月支出为 $30,000\$ 30,000 ，那么您需要削减
operating expenses by $22,000\$ 22,000. Period. There will be no justifying past spending mistakes, no saying, “But I need everything.” You don’t. Your healthy, booming competitor has figured it out. You need to put on your big-girl panties and accept that you spent too much, and today is the day we fix it. (Kinda creepy that I know you wear big-girl panties, isn’t it?) 按 $22,000\$ 22,000 .句号。不能再为过去的支出错误辩解，不能说 "但我什么都需要"。你不需要。你的竞争对手已经意识到了这一点。你需要穿上你的大姑娘内裤，接受你花了太多钱的事实，今天就是我们解决这个问题的时候了。(我知道你穿了大女孩的内裤，有点让人毛骨悚然，不是吗？）
Band-Aids come off more easily when you tear them off. Chipping away a little debt here and a little debt there prolongs the agony; rarely fixes a company fast enough; never changes your behaviors to those that truly put profit first; and is really, really scary for your employees. Cutting back a few things (or people) at a time puts your employees (and you) in a constant state of uncertainty. Ripping off the Band-Aid will make you scream in pain momentarily, but the healing starts right away. The same is true with debt. 创可贴撕掉后更容易脱落。在这里砍掉一点债务，在那里砍掉一点债务，会延长痛苦的时间；很少能快速修复公司；永远无法改变你的行为，使其真正将利润放在首位；对你的员工来说，这真的非常非常可怕。一次削减几件事情（或几个人）会让你的员工（和你自己）始终处于一种不确定的状态。撕掉创可贴会让你瞬间痛得尖叫，但伤口马上就会愈合。债务问题也是如此。
To avoid having to keep chipping away at debt, it’s best to plan to cut expenses until you are operating at 10%10 \% below the target number on your Instant Assessment. So if we know we need to cut expenses down to $30,000\$ 30,000 to be in the Profit First range for operating expenses, we want to do what we can to cut down to $27,000\$ 27,000 (that extra 10%10 \% ). Why? Because when you cut expenses, you may realize that something has a negative effect on your business, and you can’t replace it with a timely alternative. You may need to take a few expenses back on. I call this “expense bounce-back.” It happens-we just need to prepare for it. 为了避免不断削减债务，最好的办法是计划削减开支，直到您的运营开支低于即时评估的目标数字 10%10 \% 为止。因此，如果我们知道需要将支出削减到 $30,000\$ 30,000 ，以达到利润第一的运营支出范围，那么我们就要尽力将支出削减到 $27,000\$ 27,000 （即额外的 10%10 \% ）。为什么呢？因为当你削减开支时，你可能会意识到某项开支会对你的业务产生负面影响，而你又无法及时用替代品来替代它。您可能需要重新削减一些开支。我把这种情况称为 "开支反弹"。这种情况时有发生，我们只需做好准备。
BUILD A LEANER TEAM 建立更精干的团队
Labor cost is usually the most expensive part of operating any business. This is the first expense you put a highlighted box around on your income statement, and you almost definitely circled it in red pen, too. If your company is racking up debt, it is all too often because labor cost is too high. The problem with cutting labor cost is, our minds quickly defend and justify why people should stay: “I own the company;” “I can’t do the work;” 劳动力成本通常是任何企业运营中最昂贵的部分。这是你在损益表上打上高亮方框的第一项支出，而且你几乎肯定也用红笔把它圈了起来。如果你的公司债台高筑，往往是因为劳动力成本过高。削减人工成本的问题在于，我们的大脑很快就会为为什么要留下员工进行辩护和辩解："公司是我的；""我干不了活；"
“I need to direct my team to do the work.” Plus, they need a job (which is true), they are integral to the company (probably also true), the company will tank without them (super unlikely), and if I get rid of them I won’t have people to do the work (hardly ever true). "我需要指导我的团队完成工作"。另外，他们需要一份工作（这是事实），他们是公司不可或缺的一部分（可能也是事实），没有他们，公司就会倒闭（可能性极小），如果我把他们赶走，我就没有人做工作了（几乎不可能是事实）。
Overstaffed entrepreneurs have either tried to get them-selves out of doing work as quickly as possible (they like to think they are managers now, or better yet, they need to spend extraordinary amounts of time on the corporate “vision”) or believe that systems aren’t core to a business (which they are). You need to let go of people. And you have got to realize that switching from working in the business to on the business is not like flipping a light switch. It is gradual. Often, the most underused employee in an overstaffed company is you, the owner. It’s time you get back to actually doing the work, and in the future we will slowly transition you from in to on. 人浮于事的创业者要么试图让自己尽快摆脱工作（他们喜欢认为自己现在是管理者，或者更好的是，他们需要在企业 "愿景 "上花费大量时间），要么认为系统并不是企业的核心（其实系统才是核心）。你需要放手让人去做。你必须认识到，从在企业中工作转为在企业中工作，并不像打开电灯开关那样简单。它是循序渐进的。通常，在人浮于事的公司里，最不被重用的员工就是你--老板。现在是时候让你回到实际工作中去了，今后我们将慢慢地把你从 "在 "转为 "在"。
Now, back to your overstaffed company. Evaluate each person and determine if her role is mandatory for operations to continue (not the person, but the role). If a person wears multiple hats (for example is your receptionist and in-house sales person), ask yourself if each role is mandatory for operations to continue. 现在，回到你人员过剩的公司。对每个人进行评估，确定她的角色是否是继续运营所必须的（不是人，而是角色）。如果一个人身兼数职（例如您的前台接待员和内部销售人员），请扪心自问，每个角色是否都是继续运营所必须的。
10. Next, evaluate your staff. Are there any people who aren’t “A-players”? Do you have any people who are actually bad for the company? Those people are costing you money in more ways than one. 10.接下来，评估你的员工。有没有人不是 "A 级玩家"？有没有对公司不利的人？这些人在更多方面给你带来损失。
11. Ignoring the salaries and how you feel about the people, determine the following: a) which roles must stay in-house no matter what, b) which roles could be outsourced and c) which roles the company can continue without. 11.忽略工资和你对员工的感觉，确定以下几点：a) 哪些角色无论如何都必须留在公司内部；b) 哪些角色可以外包；c) 哪些角色公司可以继续保留。
12. Next, look at your people. Look at yourself. What roles could you take on? Now look at your best employees, the A-players. Can they be shifted around to cover the roles that must stay in- 12.接下来，看看你的人。看看你自己。你能承担哪些角色？现在看看你最优秀的员工，即 A 级员工。能不能让他们分担那些必须留下的角色？
house? Are there any must-have roles that can only be handled by a specific person? 房子？是否有一些必须的角色只能由特定的人来担任？
13. Plan the layoffs. Now, before I get into this, I want you to know that I know how devastating it is. I know how much you will want to resist ever doing this, because I did. There was a day when I had to lay off ten people out of my twenty-five-employee company. It was the most difficult day of my professional life. I had to lay off nearly half my staff, not because they did anything wrong, but because I did-I mismanaged the numbers; I hired quickly and often and unnecessarily. 13.计划裁员。现在，在我说这个之前，我想让你知道，我知道这有多大的破坏性。我知道你有多想抵制这样做，因为我就是这样做的。有一天，我不得不从我拥有 25 名员工的公司里裁掉 10 个人。那是我职业生涯中最艰难的一天。我不得不裁掉将近一半的员工，不是因为他们做错了什么，而是因为我做错了--我对数字管理不善；我快速、频繁、不必要地雇佣员工。
I also want you to know that no matter how devastating it is, laying people off is necessary. Trying to keep a few employees your company cannot afford will only put your company under, thereby ensuring that everyone loses their job. And, because you prioritize the layoff of poorly-performing staff and people who fill roles that are not a core need for your company, you are not just saving the cost of keeping these people on; you are also building a more efficient infrastructure. 我还想让你们知道，无论裁员多么具有破坏性，裁员都是必要的。试图留住几个公司负担不起的员工只会让公司陷入困境，从而确保每个人都失去工作。而且，由于你优先裁掉了表现不佳的员工和担任非公司核心需求职位的员工，你不仅节省了留住这些人的成本，还建立了一个更高效的基础设施。
Keep in mind that in letting these people go, you are freeing them to find a job that is a better fit. Yes, it sucks that you need to fire the people you hired on good faith. But it would be worse if you kept them in a dead-end job. I know this firsthand. Just this morning I looked up the LinkedIn profiles of the ten people I had to lay off that terrible day. All of them have better jobs. Three are managing partners at significant industry firms; another is living her lifelong dream of sailing around the world; one is a now a judge; one is a stay-at-home mom (which, my wife likes to remind me, is the ultimate job)! None of this would have happened if they had stayed at my unprofitable little company. 请记住，让这些人离开，是为了让他们找到一份更合适的工作。是的，你需要解雇你善意雇用的人，这很糟糕。但是，如果你让他们继续从事一份没有前途的工作，情况会更糟。这一点我有切身体会。就在今天早上，我查看了在那个糟糕的日子里我不得不解雇的十个人的 LinkedIn 资料。他们都有更好的工作。三个人是重要行业公司的管理合伙人；另一个人正在实现她环游世界的终生梦想；一个人现在是法官；一个人是家庭主妇（我妻子喜欢提醒我，这是终极工作）！如果她们留在我那不赚钱的小公司，这一切都不会发生。
14. Call your employment and/or business attorney. (For a list of lawyers who are also PFPs, go to MikeMichalowicz. com and check out the Resources section.) These attorneys understand 14.致电您的就业和/或商业律师。(请访问 MikeMichalowicz. com 并查看资源部分，查看同时也是私营财务顾问的律师名单）。这些律师了解
the law, will review your employment agreements and make sure you handle your layoffs properly. Never, and I mean never, proceed with terminations or layoffs without talking with your attorney first. 您的律师将审查您的雇佣协议，确保您妥善处理裁员事宜。切勿，我是说切勿，在未与您的律师商讨之前就进行解雇或裁员。
15. Among the highlighted, boxed expenses, you also have commissions and bonuses for employees, freelancers, etc. Look for ways to cut down on or remove these costs entirely, but always remember that in doing so, you are reducing someone’s pay. Staff or freelancers handed a notice of reduction in income are likely become disgruntled or disheartened; no matter how you deal with it, expect the news to kill morale and weaken productivity. 15.在突出显示的方框费用中，还有雇员、自由职业者等的佣金和奖金。想方设法减少或完全取消这些费用，但一定要记住，这样做就是在减少某人的工资。收到减薪通知的员工或自由职业者很可能会心怀不满或灰心丧气；无论你如何处理，都希望这个消息会打击士气，削弱生产力。
16. Start the layoffs. Choose a second person (perhaps your business partner, or your HR director, or, if you don’t have anyone in-house, bring in your attorney-this is one of the few costs you do want to incur) to witness the layoffs and help you explain the situation with each employee. Meet with each person. With the approval of your attorney, first explain the reason for the layoff to your employee and then provide support that you can afford, like circulating his résumé or even paying some severance. 16.开始裁员。再选一个人（也许是你的商业伙伴，也许是你的人力资源主管，如果你没有内部人员，可以请你的律师--这是你希望产生的少数费用之一）见证裁员，并帮助你向每位员工解释情况。与每个人见面。在征得律师的同意后，首先向员工解释裁员的原因，然后提供你能负担得起的支持，比如散发他的简历，甚至支付一些遣散费。
17. Once each person is laid off, call a staff meeting with all your remaining employees. Share what you have done and why you did it. Explain how difficult it is to have to do this, and that you take responsibility for both the financial problem you got the company into and for fixing it. Assure your team that everyone remaining is here to stay, and that you have taken action to immediately stabilize the company. 17.每个人被解雇后，召集所有剩余员工召开一次员工大会。告诉大家你做了什么以及为什么这么做。解释一下不得不这么做是多么的不容易，你要为公司陷入的财务问题负责，也要为解决这个问题负责。向你的团队保证，剩下的每个人都会留下来，而且你已经采取了行动来立即稳定公司。
Do not, I repeat do not, ask people to take a pay cut. I did this with dire consequences. Asking all your people to continue to work just as hard or harder than ever for less money is worse for the emotional welfare of your company than letting just one more person go. When I did this, it disheartened the entire team. I was simultaneously telling them to step up 不要，我再说一遍，不要要求人们减薪。我这样做的后果不堪设想。要求你的所有员工继续努力工作，甚至比以往更努力地工作，却只拿更少的钱，这比多放一个人走更不利于公司的情感福利。当我这样做时，整个团队都很沮丧。我同时告诉他们
for the company and cover their own work as well as that of the people who had left and that, as a reward for their efforts, I would cut their salary by 10%10 \% ! They felt disheartened and fearful that the cuts would continue. Of the people remaining, nearly half of them started looking for a new job with a more stable company. All of a sudden there were a lot of sick days, and one of my key remaining guys decided not to remain. He got a job elsewhere. 作为对他们努力的回报，我将把他们的工资削减 10%10 \% ！他们感到心灰意冷，担心削减还会继续。在剩下的员工中，有将近一半的人开始在一家更稳定的公司寻找新工作。突然间，病假多了起来，我剩下的一个主要员工决定不再留下。他在其他地方找了一份工作。
TIME FOR MORE CUTS 是时候加大削减力度了
Now the hardest part is over, call your bank and tell them to stop all automatic withdrawals from all of your accounts, except for any that you have highlighted in Steps 2 and 3. Then notify your vendors that you are stopping the withdrawals and will pay by check going forward. I am not suggesting in any way that you should not pay what you owe, or break a commitment. I simply want you to be acutely aware of every payment you make. 现在最困难的部分结束了，打电话给你的银行，告诉他们停止你所有账户的自动取款，步骤 2 和 3 中强调的账户除外。然后通知你的供应商，你将停止提款，今后将用支票付款。我并不是建议你不支付欠款或违背承诺。我只是想让你清楚地意识到你的每一笔付款。
Call each credit card company for which you have a card and ask them to issue you a new card with a new number. Tell the credit card company that no payments that were being processed on your old card should transfer to your new one. (Many credit card companies do this for you as a convenience, and this is a convenience that you do not want.) You need to do this because your cards have been compromised-by you. This step will stop all automatic charges. Then, just as you did in the previous step, notify each vendor that you are putting a halt to the automatic charges. 给您持有信用卡的每家信用卡公司打电话，要求他们给您签发一张有新号码的新卡。告诉信用卡公司，旧卡上的任何付款都不得转到新卡上。(许多信用卡公司这样做是为了给您提供方便，而这种方便是您不想要的）。您需要这样做，因为您的信用卡已被泄露。这一步将停止所有自动扣款。然后，就像上一步所做的那样，通知每个供应商您正在停止自动扣款。
Those recurring fees can be insidious. I got trapped in a recurring gym membership fee. I would see it on my credit card, and since it was "only $29\$ 29 " a month, I let it go. I wasn’t going to the gym anymore, but I told myself, “I should go to the gym. I’ll keep the charge because I’ll use it at some time this month.” 这些经常性费用可能很阴险。我就曾被健身房的会员费套牢过。我会在信用卡上看到这笔费用，但因为 "只是 $29\$ 29 "一个月，我也就随它去了。我不再去健身房了，但我告诉自己："我应该去健身房。我会保留这笔费用，因为这个月的某个时候我会用到它。
Then one day my credit card was replaced because of suspicious activity. (I wondered if my credit card company was suspicious about how I could be a gym member for so long and a regular McDonald’s customer). The 后来有一天，我的信用卡因为可疑活动被换掉了。(我在想，我的信用卡公司是否怀疑我既是健身房的会员，又是麦当劳的常客。）我的信用卡
day the card was canceled, the gym membership payment stopped. I had forgotten about the gym membership entirely, and didn’t even notice the charge on my monthly bill. When the gym called to get a replacement card, I canceled the membership. I got curious about how long I had been auto-paying the gym. Turned out I had only gone a total of six times over nearly seventeen months, which breaks down to six hours of use for just under $500\$ 500. 健身卡注销当天，健身房会员费也停止了支付。我完全忘记了健身卡的事，甚至没有注意到每月账单上的这笔费用。当健身房打电话让我补办一张卡时，我取消了会员资格。我很好奇自己已经自动向健身房付费多久了。结果发现，在将近 17 个月的时间里，我一共只去了六次健身房，折合成 6 个小时的使用时间还不到 $500\$ 500 。
But the story doesn’t end here. This is when I realized I wasn’t working out nearly enough, so I called some friends and started exercising with them. One of them has a membership to the same gym and can bring a guest for free once a week. Guess who goes with him? I am averaging fifty-plus workouts per year at the same gym now, at no cost. And he is working out more, too, because he has a motivated workout partner. 但故事并没有就此结束。这时我意识到自己锻炼得还远远不够，于是我打电话给几个朋友，开始和他们一起锻炼。其中一位朋友拥有同一家健身房的会员资格，每周可以免费带一位客人来健身。猜猜谁和他一起去？我现在平均每年在同一个健身房免费锻炼五十多次。他也锻炼得更多了，因为他有了一个积极的锻炼伙伴。
The point is this: Cutting costs is something that is very easy to put off for another day. It’s the mañana syndrome-I’ll get to it tomorrow. And for me (and you too, I suspect) those days of putting things off pile up to a year or more very quickly. You will be unable to put off cutting costs anymore simply by getting your credit cards reissued. 问题在于此：削减成本是一件很容易被推迟的事情。这就是 "马纳纳综合症"--明天再说。而对我（我猜你也一样）来说，这些被搁置的日子很快就会堆积到一年甚至更久。你再也不能仅仅通过补办信用卡来拖延削减开支了。
20. Cut every single circled red expense that you can. Recurring bills are sneaky; they seem small and insignificant until you look at how much you spend cumulatively, over time. To make this even clearer, multiply a monthly recurring bill by twelve. That is what you are really spending. Put a big " X " through each circled expense you cancel. If you absolutely can’t get rid of a circled expense, highlight it on the paper. 20.尽可能削减每一笔圈起来的红色支出。经常性账单很狡猾；它们看起来很小、很不起眼，直到你看清你长期以来的累计花费。为了更清楚地说明这一点，请将每月的经常性账单乘以 12。这就是你真正的花费。在你取消的每笔圈起来的支出上画一个大大的 "X"。如果你绝对不能取消某笔圈起来的支出，就在纸上划重点。
21. Renegotiate the highlighted expenses. Everything is up for negotiation-your rent, your credit card rates and debt, your vendors’ bills, your software license, your Internet bill, your weight, your height, your age, everything. Your job now is to contact every vendor and get your costs reduced in the most significant way possible without hurting the relationship. Your vendors will not typically be happy with the suggestion of a 50%50 \% reduction, so I suggest you start by asking for a 25%25 \% reduction in 21.重新谈判重点支出。你的房租、信用卡费率和债务、供应商的账单、软件许可证、网络账单、体重、身高、年龄，所有的一切都有待谈判。你现在的工作就是联系每一个供应商，在不损害双方关系的前提下，尽可能地降低成本。你的供应商通常不会乐于接受 50%50 \% 降低成本的建议，因此我建议你首先要求 25%25 \% 在以下方面降低成本
the hope of getting a 10%10 \% to 15%15 \% savings. But don’t just call, do some research first. Find alternative, less expensive providers and be prepared to go to the alternatives. 希望能节省 10%10 \% 到 15%15 \% 的费用。但不要只打电话，要先做一些调查。寻找其他价格更低的供应商，并准备好去找其他供应商。
Start by negotiating the small, necessary expenses. You want to build your negotiation muscle. Build your way up to the bigger expenses. Negotiation is a whole topic of its own, but for now, realize that being a hard-ass isn’t always the most effective approach. Being informed, firm and willing to concede so both sides win is the best method. The goal is to get the same results at a lower cost. It doesn’t mean that you need to stick with what you have and get it more cheaply; you can also find alternatives -a different thing, more cheaply. For example, some hotels charge for Internet access in the room and others don’t. If you can’t get a hotel to remove or reduce the in-room Internet charge, get the lobby password and work there. 从小额、必要的开支开始谈判。你要锻炼自己的谈判能力。然后再逐步增加大额开支。谈判本身是一个完整的话题，但现在，要认识到硬碰硬并不总是最有效的方法。了解情况、立场坚定并愿意让步，这样才能双赢，这才是最好的方法。我们的目标是以较低的成本获得同样的结果。这并不意味着你需要坚持你所拥有的，并以更低的成本获得它；你也可以找到替代品--不同的东西，更便宜的价格。例如，有些酒店对客房上网收费，有些则不收费。如果你不能让酒店取消或降低客房上网费，那就获取大堂密码并在那里工作。
22. Put a big check mark next to each highlighted expense you successfully negotiate or replace. 22.在您成功协商或替换的每项重点支出旁边打上大大的"√"。
23. Now go through all those expenses that are left on the list. You know, those that you left blank. It’s time to wipe them out. Put a big X through each expense that you commit to not incurring again-at least not for another two years. You are going to take a sabbatical from these expenses and discover how much your business can accomplish without unnecessary expenses. 23.现在，检查清单上留下的所有支出。你知道，那些你留白的。是时候把它们一笔勾销了。在你承诺不再发生的每笔支出上打上一个大大的 X，至少两年内不再发生。你将从这些开支中休假，并发现在没有不必要开支的情况下，你的企业能取得多大的成就。
Job done. And if you made it to your target expense reduction without going on a bender, I say job well done. Breathe for a few moments. Feel the stress of overwhelming expenses leaving you. This was a hard day, but by completing it you have staged yourself for major profits. Now you’re ready to grow your business in an efficient way. 任务完成。如果你在没有酗酒的情况下实现了减少开支的目标，我要说干得漂亮。呼吸片刻。感受压倒性开支给你带来的压力。今天是艰难的一天，但通过完成这一天，你已经为自己的重大盈利做好了准备。现在，你已经准备好高效地发展业务了。
Cutting costs is embarrassing. You have a reputation. You always pay for dinner, or you drive the nice car. You are the “nice” boss who throws pizza parties and gives sweet holiday bonuses. Let me assure you, the 削减成本令人尴尬。你名声在外。你总是请客吃饭，或者开好车。你是个 "好 "老板，会举办披萨派对，发放丰厚的节日奖金。让我向你保证
relief you feel once you complete the Debt Freeze is way more powerful than the embarrassment you fear. 完成 "冻结债务 "后的轻松感比你所担心的尴尬更强烈。
No matter how much debt you have, know that there is a way out. More than that, know that you are not the first person to be here. Many people have recovered from dire financial situations and the key to doing that is in your hands. 无论你欠下多少债务，都要知道有一条出路。更重要的是，要知道你并不是第一个遇到这种情况的人。许多人已经从悲惨的财务状况中恢复过来，而关键就在你自己手中。
We are on a mission to change the perspective of successful business from “make a lot” to “save a lot.” The new definition of success is not about the most revenue, employees and office space but the most profit, generated through the fewest employees and with the least-expensive office space. Make the game one you win based upon efficiency, frugality and innovation, not on size, flair and looks. 我们的使命是将成功企业的观点从 "赚大钱 "转变为 "省大钱"。成功的新定义不是收入、员工和办公空间，而是通过最少的员工和最便宜的办公空间创造最多的利润。在这场游戏中，你要赢得的是效率、节俭和创新，而不是规模、炫耀和外观。
IF YOU OWE A BANK A MILLION DOLLARS 如果你欠银行一百万美元
There is a saying in the banking industry: “If you owe a bank a thousand dollars, it’s your problem. If you owe the bank a million dollars, it’s their problem.” Remember Pete? After our call, he started a Profit Account, cut expenses like mad and then called the bank. Almost everything is negotiable, and when you owe a bank a million bucks and don’t have it, they’ll listen to your ideas. Pete worked out a very doable payment plan, and within three months had already whacked out 5%5 \% of the debt and turned a profit. And, he joined an accountability group. Mine. We have been keeping each other in check for over two years now, and while I am vowed to confidentiality about Pete’s progress, let me just say this… it’s been massive. Pete was, understandably, a quivering wreck when he called me that night two years ago. Today he is the epitome of confidence. And Pete did it by implementing the power of small actions, a series of consistent small steps bringing about big results. 银行业有句谚语"如果你欠银行一千美元，那是你的问题。如果你欠银行一百万 那就是他们的问题了"还记得皮特吗？在我们通话后，他设立了利润账户，疯狂削减开支，然后给银行打电话。几乎所有的事情都是可以商量的，当你欠银行一百万美元却没有钱的时候，他们会听取你的想法。皮特制定了一个非常可行的还款计划，在三个月内已经还清了 5%5 \% 债务，并实现了盈利。而且，他还加入了一个责任小组。我的。两年多来，我们一直相互监督，虽然我发誓对皮特的进步保密，但我只想说......他的进步是巨大的。可以理解，两年前的那个晚上，皮特给我打电话的时候，浑身颤抖。如今，他是自信的缩影。皮特是通过实施小行动的力量，一系列持续的小步骤带来了大成果。
LEAST EFFORT, BIGGEST RESULTS 最少的努力，最大的成果
You too must utilize the power of small actions. What is the biggest bang for the buck with the least effort? When it comes to fixing things, we need to build emotional momentum. Kinda like going to the gym. If you go back to the gym for the first time in ten years and work out like a mad 你也必须利用微小行动的力量。怎样才能以最小的付出获得最大的回报？说到解决问题，我们需要建立情感动力。这有点像去健身房。如果你十年来第一次回到健身房，疯狂地锻炼身体
dog, you may feel great that first day; but within a day or two, you will be so sore and in so much pain, you will likely never go to the gym again. Momentum rarely occurs after one crazy effort. Momentum builds slowly but relentlessly. Small, repetitive, continuous actions, chained together, build momentous momentum (say that one ten times fast). 狗，第一天你可能会感觉很好，但一两天之内，你就会浑身酸痛，很可能再也不去健身房了。动力很少会在一次疯狂的努力之后产生。动力的形成是缓慢而不懈的。细小的、重复的、持续的动作连在一起，就会形成巨大的动力（请快速说十遍）。
In his extraordinary book, The Total Money Makeover, Dave Ramsey explains the “Debt Snowball.” It’s contrary to logic, but plays exactly into the psyche of all of us human beings. Ramsey tells us that logic would say to pay off our debts with the highest interest rates first, but that doesn’t build emotional momentum. It is getting to tear up a statement-any statement, because it is fully paid off-that gives you a sense of momentum and gets you charged up to tackle the next one. Ramsey explains that you should sort all your debts from smallest to biggest, regardless of interest rates. Only when two debts are a similar amount should the one with the highest interest rate be paid first. 戴夫-拉姆齐在他非凡的著作《彻底的金钱改造》中解释了 "债务滚雪球"。它与逻辑相悖，却恰恰迎合了我们所有人的心理。拉姆齐告诉我们，从逻辑上讲，我们应该先还清利率最高的债务，但这并不能形成情感动力。撕掉一张对账单--任何一张对账单，因为它已经完全还清了--才会给你一种动力感，让你鼓足干劲去解决下一张对账单。拉姆齐解释说，无论利率高低，你都应该将所有债务从小到大排序。只有当两笔债务的金额相近时，才应该先偿还利率最高的那一笔。
Ramsey tells us to pay only the minimum on all the debts, except the one at the top of the list-the smallest one. Then put all your financial power into crushing that first debt as fast as possible. Once that first debt is wiped out, then tackle the next one on the list by adding to the minimum payment with the money you were using to pay the first debt. Once the second debt is paid off, go for the next, adding all the money being used to pay the second debt to the minimum of the third. See how the snowball grows? And see how your enthusiasm and excitement about eradicating debt grows? You will get more and more pleasure from not spending than you once did from spending. Suze and Dave would both be so proud of you. 拉姆齐告诉我们，除了清单上最重要的一笔债务--最小的一笔债务，其他债务都只需支付最低限额。然后将你所有的财力投入到尽快还清第一笔债务上。一旦第一笔债务一笔勾销，再用偿还第一笔债务的钱来增加最低还款额，从而解决清单上的下一笔债务。还清第二笔债务后，再去还下一笔债务，把用来还第二笔债务的钱全部加到第三笔债务的最低还款额上。看看雪球是如何滚大的？看看你对消除债务的热情和兴奋是如何增长的？你会从不计后果的消费中获得越来越多的快乐，而不是一味地消费。苏西和戴夫都会为你感到骄傲。
But the trick to Ramsey’s method, and Suze’s, and mine (and anyone with one iota of sanity) is this: You cannot add new debt as you pay off old. That is just shifting money around, paying down one debt while building another. You need to get your Debt Freeze on. And then destroy debt, once and for all. 但是，拉姆齐的方法、苏泽的方法和我的方法（以及任何有一丝理智的人）的诀窍都在于此：在还清旧债的同时，不能增加新债。这只是在转移资金，在偿还一笔债务的同时又增加了另一笔债务。你需要冻结债务。然后一劳永逸地消灭债务。
ACTION STEPS 行动步骤
DOWN WITH DEBT 负债累累
Step 1: Start the Debt Freeze. Stop any recurring payments and kill off anything you don’t need. Do whatever it takes to get your “monthly nut” down to 10%10 \% lower than your Instant Assessment suggests it should be. 步骤 1：开始冻结债务。停止任何经常性付款，取消任何你不需要的东西。不惜一切代价将您的 "每月坚果 "降至 10%10 \% 低于您的即时评估所建议的水平。
Step 2: Start the Debt Snowball. Pay off your smallest outstanding debt first. As you wipe out each bill with recurring payments, use the freed-up money to tackle the next smallest debt. 步骤 2：开始滚雪球还债。先还清最小的未偿债务。当你用定期付款将每一笔账单都付清后，用腾出的钱来解决下一笔最小的债务。
Bonus: Join the “How healthy is your business?” club. Make your Profit First t -shirt and then post a selfie of you wearing that shirt on Facebook, Twitter or Google+. Be sure to tag me when you do it. 额外奖励：加入 "您的企业有多健康？"俱乐部。制作您的 "利润第一 "T恤，然后在 Facebook、Twitter 或 Google+ 上发布您穿着该T恤的自拍照。请务必标记我。
CHAPTER SEVEN: Found Money 第七章：捡到的钱
I have yet to meet an entrepreneur who hasn’t wanted to hire a “rainmaker”-that magical salesperson who, like the companies that say they can give you access to your great-grandmother Sally’s unclaimed fortune, will save the day by bringing in big sale after big sale. Never mind the fact that we, the owners and leaders who love our companies and what we do, are the ultimate rainmakers; it is this top line approach to solving a cash flow crisis that holds companies back. Cranking up the sales team in order to “make it rain” is not going to help your company if you don’t have efficiencies in place, because ultimately, whatever new client revenue you generate will have corresponding costs. And these are likely to go unchecked. 我还没见过哪个企业家不想雇一个 "造雨者"--那个神奇的销售人员，就像那些声称能让你获得曾祖母莎莉的无主财产的公司一样，能带来一笔又一笔的大买卖，从而拯救公司。别忘了，我们这些热爱公司、热爱自己事业的企业主和领导者才是最终的 "造雨者"；正是这种解决现金流危机的 "顶层设计 "阻碍了公司的发展。如果不提高效率，为了 "雨露均沾 "而加大销售团队的力量并不能帮助公司，因为无论你创造了多少新客户收入，最终都会产生相应的成本。而这些成本很可能会被忽视。
If you want to increase profitability (and you’d better friggin’ want to do that), you must first build efficiencies. Focusing solely on increasing sales is like setting up a bunch of rain barrels next to your house and doing some frantic rain dance in a loincloth while ignoring a massive water source right beneath your feet. 如果你想提高盈利能力（你最好他妈的想这么做），你必须首先提高效率。只注重提高销售额，就好比在你的房子旁边摆上一堆雨桶，然后穿着腰带疯狂地跳着雨舞，却忽略了你脚下的巨大水源。
Take Idaho, for example. Ninety-five percent of the state’s water supply comes from underground. The 135 mile-long Big Lost River collects water from the Rocky Mountains as it winds through Idaho and then just “disappears” as it goes subterranean. The water from Big Lost River, Snake River and other underground water sources collects in the Snake River Aquifer, which measures 400 miles wide. That is enough water to serve the majority of Idaho’s agricultural needs. So that Idaho spud you’re munching on is thanks to an underground water supply-not some rain dance Idahoans learned on the Internet (albeit, Idahoans know how to get their funk on), or a band of merry farmers capturing rain in buckets and turned-over cowboy hats. 以爱达荷州为例。该州 95% 的供水来自地下。全长 135 英里的大迷失河在蜿蜒流经爱达荷州时汇集了落基山脉的水，然后 "消失 "在地下。来自大迷失河、蛇河和其他地下水源的水汇集到蛇河含水层，该含水层宽 400 英里。这些水足以满足爱达荷州大部分的农业用水需求。因此，您正在咀嚼的爱达荷州土豆正是得益于地下水的供应，而不是爱达荷州人从网上学来的什么下雨舞（尽管爱达荷州人知道如何让他们的生活充满乐趣），也不是一群快乐的农民用水桶和翻转的牛仔帽收集雨水。
Why should you care about Idaho and its underground lakes? Because 95%95 \% of your company’s profitability is contingent on what goes on beneath the surface (after the sales), not what happens in the sky (the 为什么要关注爱达荷州及其地下湖泊？因为 95%95 \% 您公司的盈利能力取决于地表下（销售之后）的情况，而不是天上（销售之后）的情况。
sales themselves). And it is what’s going on “underground” that will help you “find” gobs of money. 销售本身）。而正是 "地下 "发生的事情能帮你 "找到 "大笔资金。
WHY EVEN FAT CATS NEED EFFICIENCY 为什么肥猫也需要效率
Recently, I was asked to keynote the Global Student Entrepreneur Awards in Washington, DC, where leading collegiate entrepreneurs from all over the world gather and are recognized for their incredible impact. At breakfast on the morning of the event, I ended up sitting next to Greg Crabtree. Greg is the author of Simple Numbers, Straight Talk, Big Profits. Greg caught my attention immediately, talking with another gentleman at our table about college football. I inserted myself into their discussion (“Go Hokies!”), and soon enough the conversation drifted from how this team is better than that one to entrepreneurs and profitability. I remember thinking: “Hold on-we are talking about college football and profitability. There is a God!” 最近，我应邀在华盛顿特区举行的全球大学生企业家奖颁奖典礼上发表主题演讲，来自世界各地的顶尖大学生企业家齐聚一堂，表彰他们的惊人影响力。活动当天早上吃早餐时，我坐在格雷格-克拉布特里（Greg Crabtree）旁边。格雷格是《简单数字，直言不讳，巨大利润》一书的作者。格雷格立刻吸引了我的注意力，他和同桌的另一位先生聊起了大学橄榄球。我也加入了他们的讨论（"北卡罗来纳队加油！"），很快，话题就从这支球队如何比那支球队强，转移到了企业家和盈利能力上。我记得当时我在想"等等，我们在谈论大学橄榄球和盈利能力。上帝是存在的！"
After Greg recounted some information he shares in his book about how to maximize profitability, I asked, “Is there such a thing as too much profit? Is there a ceiling?” 格雷格讲述了他在书中分享的关于如何最大限度地提高利润率的一些信息后，我问道："有没有利润过高的说法？有没有上限？
“You always want to expand profit,” Greg replied. "In fact, you must, because there are outside forces that will continually take your profitability away-your competition. As you find ways to increase profitability, or even if you don’t, your competition is doing the same. Everyone is trying to become more profitable. And as businesses become more profitable, the competitive pressure sets in and prices drop to attract more customers. "你总是想扩大利润，"格雷格回答道。"事实上，你必须这样做，因为有外力会不断夺走你的利润--你的竞争对手。当你想方设法提高利润率时，或者即使你不这样做，你的竞争对手也在做同样的事情。每个人都在努力提高盈利能力。随着企业盈利能力的提高，竞争压力也会随之而来，为了吸引更多的客户，价格也会随之下降。
“When you figure out a big leap in profitability, the competition will sniff "当你发现盈利能力有了巨大飞跃时，竞争对手就会发现
it out, and it is just a matter of time before they do the same thing. Then 他们迟早也会这么做。那么
someone drops prices to get more clients, and everyone else, including 有人降价以获得更多客户，而其他人，包括
you, has to do the same to stay in business. This is how profits get 你也必须这样做，才能继续经营下去。利润就是这样获得的
squeezed.” 挤压"。
We’ve seen the phenomena Greg outlined over and over. Consider flatpanel televisions, for example. They became commercially popular in the early 2000s but were still a luxury item until around 2005, when the cost 我们已经多次看到格雷格所描述的现象。以平板电视为例。这种电视机在 2000 年代初开始商业化普及，但直到 2005 年左右仍是奢侈品。
of big screen TVs started dropping 25%25 \% each year. By the end of the decade, vendors had dropped the prices so significantly that it seemed retailers were practically giving them away. Then, because manufacturing televisions got easier and easier, profits jumped, but only for a short time. It wasn’t long before everyone started dropping prices again to capture demand, to the point where it now seems as though a retailer needs to pay you to take a small or last year’s flat-panel model. James Li, the chief executive of Syntax Groups-maker of the Olevia brand of flat-panel televisions-said of his competitors, “If they go to $3000\$ 3000, I will go to $2999.” 大屏幕电视的价格开始逐年下降 25%25 \% 。到这十年的末尾，供应商大幅降价，零售商似乎几乎是在送货上门。随后，由于电视机的制造变得越来越容易，利润也随之飙升，但这只是短暂的。没过多久，为了抓住需求，大家又开始降价，以至于现在零售商似乎需要花钱才能买到一台小尺寸或去年的平板电视。Olevia 品牌平板电视制造商 Syntax Groups 的首席执行官 James Li 在谈到他的竞争对手时说："如果他们降到 $3000\$ 3000 美元，我就降到 2999 美元。
Another recent example of the profit squeeze phenomenon is the influx of Internet marketers. In early 2000, a few guys figured out that you could make a crappy information product, promote it with a grainy video made in your wood-paneled kitchen, email people with a “last chance to purchase” offer and make a killing. The costs were next to nothing-a webcam, a couple PDF files, an email marketing system and really, really bad lighting-and the returns were huge. Profits approached nearly 100%100 \%, but only for a short time. 利润挤压现象的另一个最新例子是互联网营销人员的涌入。2000 年初，有几个人发现，你可以制作一个蹩脚的信息产品，用在自家镶木板的厨房里制作的粗糙视频进行推广，然后给人们发邮件，提出 "最后购买机会"，这样就能大赚一笔。成本几乎为零--一个摄像头、几个 PDF 文件、一个电子邮件营销系统和非常非常糟糕的照明--而回报却是巨大的。利润几乎接近 100%100 \% ，但只是短暂的。
I suspect the early, “Wild West” years of information marketing were amazing for those entrepreneurs, but within five years the landscape changed. Because the industry was known for achieving high sales and record profits, the competition came in strong. First there was the flood of GRiQs (Get-Rich-Quickers-the folks who pursue fast, easy money and give up just as quickly when they find their scheme requires work). Supply quickly started to outstrip demand, and consumers started requiring higher and higher quality. More sophisticated marketers started making higher and higher quality stuff, which in turn pushed prices down for everyone. That crappy, grainy video and PDF that sold for $1997\$ 1997 (supposedly there is something magical about a seven at the end of a number) in 2000 now sells for a $1.97\$ 1.97 and comes with five years of one-on-one coaching in the seller’s wood-paneled office. . . ahem, kitchen. Just as in the flat-panel TV business or in any other business, it’s “hard” to become profitable in information marketing. And that’s how it always goes. 我猜想，信息营销早期的 "狂野西部 "岁月对于这些创业者来说是令人惊叹的，但不到五年，格局就发生了变化。由于该行业以实现高销售额和创纪录的利润而闻名，因此竞争也非常激烈。首先是 GRiQs（Get-Rich-Quickers，快速致富者--追求快速、轻松赚钱的人，当他们发现自己的计划需要努力时，很快就放弃了）的涌入。供应很快开始超过需求，消费者开始要求越来越高的质量。更成熟的营销者开始生产质量越来越高的产品，这反过来又压低了每个人的价格。2000 年售价为 $1997\$ 1997 （据说数字末尾的 "7 "有一种神奇的魔力）的蹩脚、粗糙的视频和 PDF 现在售价为 $1.97\$ 1.97 ，并附带在卖家的木板办公室提供五年的一对一辅导。......咳，厨房。就像平板电视行业或其他任何行业一样，信息营销行业也 "很难 "盈利。事情总是这样。
Profit is a slippery animal. When profit margins are big, usually in excess of 20%20 \%, people sniff out and almost immediately start to duplicate what you’re doing, and look for ways to do it better, faster, and above all, cheaper than your company. I’m not, in any way, saying that you should stop investing in efficiency and thereby (temporarily) increase profit. I’m saying that even if you think you’re good with profit, you’re not. The competition will squeeze you eventually, and soon, so keep finding ways to do what you do better, faster and cheaper. 利润是一种狡猾的动物。当利润率很高时，通常会超过 20%20 \% ，人们就会发现并几乎立即开始复制你正在做的事情，并寻找比你的公司做得更好、更快、更便宜的方法。我绝不是说，你应该停止投资提高效率，从而（暂时）增加利润。我的意思是说，即使你认为自己的利润很好，其实不然。竞争最终会挤垮你，而且很快，所以要继续想办法把你的工作做得更好、更快、更便宜。
DO THIS FIRST 先做这件事
By now you’ve figured out that focusing solely on top line thinking (sales, sales, sales!) does not lead to profitability. In fact more sales, without efficiency, lead to further inefficiency. In other words, more sales make you less profitable. It’s a vicious cycle. So before you can focus on sales, you must first nail Efficiency 101—and then take a few advanced classes. 现在，你已经明白，只关注顶线思维（销售、销售、销售！）不会带来盈利。事实上，销售额越多，效率越低。换句话说，销售额越多，利润就越低。这是一个恶性循环。因此，在专注于销售之前，你必须首先掌握《效率 101》，然后再学习一些高级课程。
Efficiency increases your profit margins, or, the amount of money you earn as profit on each product or service you offer. It’s basic logic, easier than a freshman math class-increased profit margins will boost your company’s profits without the need for increased sales. And when you do kick the selling machine into gear (which we will discuss in a few), profits will skyrocket. So the method is simple-achieve greater efficiency first, then sell more, then improve efficiencies even more and then sell even more. Over time, speed up the back and forth between efficiency and selling until the two happen simultaneously. 提高效率可以提高利润率，或者说，提高你从每件产品或每项服务中赚取的利润。这是最基本的逻辑，比大一的数学课还简单--利润率的提高会增加公司的利润，而无需增加销售额。而当你启动销售机器时（我们将在后面讨论），利润将直线上升。因此，方法很简单--先提高效率，再增加销售，然后进一步提高效率，再增加销售。随着时间的推移，加快效率和销售之间的来回切换，直到两者同时进行。
Making your company more efficient is about more than just nixing extra coffee breaks and redlining your expenses. To tap into the river of profit flowing just under the surface of your company, you need to look at efficiency in every aspect of your business. Serving the same types of (great) clients with the same or very similar problems, using your one consistent solution to fix the problems, is the route of efficiencies. You want to duplicate your best clients, because that means they have a consistent need; and in turn, you want to reduce the variety of things you do to the fewest that will best serve your best clients’ needs. Think McDonald’s. That company is a moneymaking machine because they feed 提高公司效率不仅仅是取消额外的咖啡时间和削减开支那么简单。要想挖掘公司表面下流动的利润之河，就必须关注业务各个方面的效率。为具有相同或非常相似问题的同类（优秀）客户提供服务，使用您的统一解决方案来解决问题，是提高效率的途径。你希望重复你最好的客户，因为这意味着他们有一致的需求；反过来，你希望将你所做的事情减少到最少，从而最好地满足你最好客户的需求。想想麦当劳。该公司是一台赚钱机器，因为他们提供
hungry people-who don’t care, at least in the moment, about their health as much as their hunger-with a few products: fries, hamburgers and breaded chicken. The fewest things you can do repetitively to serve a consistent core customer need-this spells efficiency. 饥饿的人们--至少在当下，他们并不关心自己的健康，只关心自己的饥饿--只需要几种产品：薯条、汉堡包和裹粉鸡肉。为了满足顾客的核心需求，重复做的事情越少越好，这就是效率。
I want you to set a massive goal for yourself. Look at every aspect of your business and determine how to get two times the results with half the effort. That’s a biggie, so I will say it again: 我希望你为自己设定一个巨大的目标。审视你业务的方方面面，确定如何事半功倍。这是一件大事，所以我再说一遍：
How do you get two times the results with half the effort? 如何事半功倍？
Effort is financial cost and time cost (your time, your people’s time, your software’s time, your machine’s time). For example, if you own a snowplowing company and currently plow one parking lot per hour, I would ask you to figure out how to plow two parking lots (two times the results) in thirty minutes (half the time). Huge profits can had if you can pull this off—rivers flowing, my friend. Rivers flowing. 努力就是经济成本和时间成本（你的时间、员工的时间、软件的时间、机器的时间）。例如，如果您拥有一家扫雪公司，目前每小时扫一个停车场，那么我想请您想办法在三十分钟内（一半时间）扫两个停车场（两倍效果）。如果你能做到这一点，就能获得巨大的利润。河流川流不息。
Your first thought might be, “That’s impossible, Mike!” (You wouldn’t believe how often I hear this. Wait. Maybe you would.) If you believe that it’s impossible to increase efficiency in this way, you are trapped in “let the other guy figure it out” mode. If instead you say, “Hmm. . . let me think about that. Let me find a way,” you will skyrocket to profitability. Why? Because innovation occurs in small steps, big leaps and everywhere in between. To double the results with half the effort is a big goal that forces big thinking, and it brings about small and big progress-all of which goes to the bottom line. 你的第一个想法可能是："这不可能，迈克！"（你不会相信我经常听到这样的话。(如果你认为不可能通过这种方式提高效率，你就会陷入 "让别人去想办法 "的模式。如果你说："嗯。. 让我想想。让我想个办法"，你就会一飞冲天，实现盈利。为什么？因为创新既有小步快跑，也有大步飞跃，还有介于两者之间的各种创新。事半功倍是一个需要大思维的大目标，它带来的是小进步和大进步--所有这些都会触及底线。
The biggest innovators ask big questions. Do you think Elon Musk asked, “How do I get a few extra miles per gallon?” when he thought up Tesla? Or, “How can people transfer money a little bit faster than a bank wire?” when he started PayPal? As he worked on his Hyperloop supersonic speed-train concept-the one that travels through a complete vacuum system running from LA to San Francisco-do you think he was considering how to be a little bit faster than the Greyhound bus? Hell, no! Innovation in business and innovation in efficiencies comes from big, bold questions. 最伟大的创新者都会提出大问题。你认为埃隆-马斯克（Elon Musk）在发明特斯拉（Tesla）时，会问："怎样才能让每加仑汽油多跑几英里？或者，当他创办 PayPal 时，"如何让人们转账的速度比银行电汇快一点？当他在研究他的 Hyperloop 超音速列车概念--通过一个从洛杉矶到旧金山的完全真空系统--时，你认为他在考虑如何比灰狗巴士更快一点吗？当然不是！业务创新和效率创新来自于大胆的大问题。
Most entrepreneurs focus only on tiny improvements-“How do I do this a couple of minutes faster?” Small questions yield small answers. Plowing a parking lot five minutes faster is not going to make much of an impact on your bottom line. Just skip the coffee break, or just “hold it” when you need to go to the bathroom. 大多数企业家只关注微小的改进--"我怎样才能把这件事做得更快几分钟？小问题产生小答案。在停车场犁地快五分钟，对你的底线不会有太大影响。跳过喝咖啡的时间，或者在需要上厕所时 "等一等"。
But the more you focus on substantially improving efficiency (like with a design for a plow that can move snow twice as fast), the closer you’ll get to achieving double the results with half the effort. This gain in efficiency is amplified the more you sell. That is the power of percentages. Since you now plow every parking lot more efficiently, every new account is an opportunity for increased profit. 但是，你越是专注于大幅提高效率（比如设计一种能以两倍速度运雪的犁头），你就越接近于实现事半功倍的效果。卖得越多，效率的提升就越大。这就是百分比的力量。既然您现在可以更高效地耕耘每一个停车场，那么每一个新客户都是增加利润的机会。
Did you know that United Parcel Service (UPS) trucks almost always take right turns? In 2006, UPS dared to ask the efficiency question about fuel costs. They discovered that the less time UPS drivers spent in left turn lanes, the less fuel they burned waiting at lights and to cross traffic, and the less idle time there was for each driver. UPS is now experiencing a savings of $6,000,000 a year from the change. 您知道联合包裹服务公司（UPS）的卡车几乎总是右转吗？2006 年，UPS 敢于提出有关燃料成本的效率问题。他们发现，UPS 的司机在左转车道上花费的时间越少，他们在等红绿灯和穿越车流时消耗的燃料就越少，每个司机的空闲时间也就越少。现在，UPS 通过这一改变每年节省了 600 万美元。
The “brown truck” company didn’t stop with their first efficiency discovery. Next time you see a driver delivering a package, look at him and try to spot his keys. Let me give you a hint: They are not in his pocket (that’s a banana). UPS drivers found that fumbling for their keys in their pockets when they got back into the truck cost them five to ten seconds (or more) every time. UPS figured out that it is more efficient to keep their keys hanging from their pinky fingers. Now, a UPS driver makes a quick flip of his wrist and the keys are in his hand. Multiply that saved five to ten seconds by fifty stops a day and five gazillion drivers and you have a very huge savings indeed. 棕色卡车 "公司并没有止步于他们的第一个高效发现。下次，当你看到一位司机在运送包裹时，请看着他，试着找出他的钥匙。我给你一个提示：钥匙不在他的口袋里（那是香蕉）。UPS 的司机发现，他们每次回到卡车上时，都要在口袋里摸索钥匙，每次都要花费五到十秒钟（甚至更多）。UPS 发现，把钥匙挂在小指上更有效率。现在，UPS 司机只需快速翻转手腕，钥匙就会出现在他的手中。将节省下来的 5 到 10 秒钟乘以每天 50 个站点和 50 万名司机，就可以节省大量的时间。
UPS also found that they could save millions by washing their trucks once every two days rather than every day. Over time, this gave them huge savings in time, energy and water-and the trucks looked just as shiny. UPS 还发现，他们每两天清洗一次卡车，而不是每天清洗，可以节省数百万美元。随着时间的推移，他们节省了大量的时间、能源和水，而且卡车看起来还是那么闪亮。
Look, it may seem impossible when you first hear my challenge, but if you’ve never asked yourself, “How can I get two times the results with half the effort?” how will you know if you can? You might be missing 听着，当你第一次听到我的挑战时，这似乎是不可能的，但如果你从来没有问过自己："我怎样才能事半功倍？"你怎么知道自己能不能做到呢？你可能错过了
your own no-left-turn, pinky-flip, don’t-wash-yourself efficiency miracle and not even realize it. 你自己的不左转、小指翻转、不浪费自己的效率奇迹，甚至自己都没有意识到。
FIRE BAD CLIENTS 辞退不良客户
If you read my book The Pumpkin Plan, you know that, while the book is outwardly marketed as a system to help business leaders grow their companies into industry giants, it’s secretly a book about efficiency. Letting go of clients who suck us dry and eat up our profit margins is a way of making space for clients we can serve exceptionally well by doing what we do best and with fewer resources. It is all about improving not only the top line, but the bottom line, too. 如果你读过我的《南瓜计划》一书，你就会知道，虽然这本书对外宣称是一套帮助企业领导者将公司发展成为行业巨头的系统，但暗地里它却是一本关于效率的书。让那些榨干我们、吞噬我们利润空间的客户离开，是为了给我们的客户腾出空间，让我们可以用更少的资源，做我们最擅长的事情，为客户提供出色的服务。这不仅是为了提高利润率，也是为了提高利润率的底线。
A study facilitated by Chicago-based growth-consulting firm Strategex analyzed the revenue, cost and profit breakdown for a thousand companies. What they found was nothing short of a “duh” moment, as in the “Duh, I already knew this but I still haven’t done anything about it in my own business because I’m a glutton for punishment”-type duh. 总部位于芝加哥的增长咨询公司 Strategex 协助开展了一项研究，分析了一千家公司的收入、成本和利润明细。他们发现了一个不折不扣的 "咄咄 "时刻，就像 "咄咄，我早就知道这一点，但我还是没有在自己的业务中采取任何措施，因为我是个贪吃鬼 "式的咄咄。
Strategex sorted the clients for each company into four sections, in descending order based on revenue. For example, if a company had a hundred clients, the twenty-five clients that generated the most revenue were put in the top quartile, the next twenty-five highest revenuegenerating clients in the second quartile, and so on. Strategex found that the top quartile generated 89%89 \% of the total revenue, while the lowest quartile only accounted for a meager 1%1 \% of total revenue. Strategex 将每家公司的客户按收入从高到低排序，分为四个部分。例如，如果一家公司有一百个客户，那么收入最高的二十五个客户就会被排在前四分之一，接下来收入最高的二十五个客户就会被排在后四分之一，以此类推。Strategex 发现，收入最高的四分之一客户创造了总收入的 89%89 \% ，而收入最低的四分之一客户只创造了总收入的 1%1 \% 。
Wait. It gets worse. The study found that each group of clients required pretty much the same amount of effort (cost and time). This means that it took the same amount of effort to serve a big-revenue client as it did a client who barely affected revenue at all. 等等，情况更糟。研究发现，每组客户需要付出的努力（成本和时间）基本相同。这意味着，服务一个高收入客户和服务一个几乎不影响收入的客户所花费的精力是一样的。
Then came the awkward “gulp” moment. Strategex’s profit analysis showed that the top quartile generated 150%150 \% of a company’s profit. The two middle quartiles were effectively break-even, and the bottom quartile, the one that generated 1%1 \% of the total revenue, resulted in a profit loss of 50%50 \% ! In the end, the profits generated from the top clients are used, in part, to pay for the losses accrued in serving the bottom clients. 然后是尴尬的 "咽口水 "时刻。Strategex 的利润分析表明，前四分位数产生的利润占公司利润的 150%150 \% 。中间的两个四分位数实际上是收支平衡的，而最下面的四分位数，也就是产生总收入 1%1 \% 的那个四分位数，则导致 50%50 \% 的利润损失！最终，从顶级客户那里获得的利润，部分用于弥补在为底层客户提供服务时产生的损失。
I’m sure you know this scenario all too well. Those clients who barely pay you peanuts, yet constantly complain about how much you charge and how you do nothing right; the clients who demand you rework everything you’ve done for the third time and then never pay you for your work, or never pay you on time-those clients are costing you money. Get rid of them. Fast! 我相信你对这种情况再熟悉不过了。那些勉强付给你小钱，却不断抱怨你收费太高、什么都做不好的客户；那些第三次要求你返工，却从不付你工钱，或者从不按时付你工钱的客户--这些客户让你损失惨重。摆脱他们。快！
Dumping your worst clients may seem counterintuitive at first. But never forget what I said earlier: All revenue is not the same. If you remove your worst, unprofitable clients and the now-unnecessary costs associated with them, you will see a jump in profitability and a reduction in stress, often within a few weeks. Equally important, you will have more time to pursue and clone your best clients. I’ve lost count of how many readers have shared their stories of how both their top line and bottom line improved after they implemented the growth strategies I revealed in The Pumpkin Plan. I know that sounds like bragging, but it’s not. The system isn’t some miracle that I came up with; it is just simple math. 抛弃你最糟糕的客户，一开始似乎有悖直觉。但永远不要忘记我之前说过的话：所有的收入都是不一样的。如果你放弃最差的、无利可图的客户以及与之相关的不必要成本，你就会看到盈利能力的跃升和压力的减轻，通常在几周之内就能实现。同样重要的是，你将有更多的时间去追求和克隆你最好的客户。我已经数不清有多少读者分享了他们的故事，讲述了他们在实施了我在《南瓜计划》中揭示的增长战略后，他们的收入和利润是如何双双提高的。我知道这听起来像是在吹牛，但事实并非如此。这套系统并不是我想出来的什么奇迹，它只是简单的数学而已。
I know how scary it feels to dump any client when you are scrambling to cover this week’s payroll, especially if you fought hard to get that client in the first place. But remember, profit is about the percentages, not a single number. So take it easy on yourself. Start by dumping one rotten little pumpkin in your patch, the one you occasionally fantasize about leaving on a deserted island or shipping off to Mars. The emotional distraction that client caused you and your staff will disappear immediately. The profits you earned from other clients and were spending to keep this bad client on board will now stay in your pocket. And since his special requirements no longer need to be serviced, you have time and headspace to find another, better client-an ideal client, a clone of your very best clients. 我知道，当你为支付本周的工资而焦头烂额时，甩掉任何一个客户都会让你感到非常害怕，尤其是如果你当初是费了很大的劲才争取到这个客户的话。但请记住，利润是百分比，而不是一个数字。所以，对自己放宽心。先扔掉你那块地里一个烂掉的小南瓜，那个你偶尔会幻想扔到荒岛上或运到火星上去的南瓜。那个客户给你和你的员工造成的情绪困扰会立即消失。你从其他客户身上赚取的利润，以及为留住这个坏客户而花费的资金，现在都将留在你的口袋里。由于不再需要满足他的特殊要求，你就有时间和精力去寻找另一个更好的客户--一个理想的客户，一个你最好客户的克隆。
CLONE YOUR BEST CLIENTS 克隆你的最佳客户
Just for a moment, I want you to think of your favorite client: the call you will always take, the person or company you say yes to without hesitation. This is the client who pays you what you’re worth, on time, without question. This is the client who trusts you, respects you, and follows 请您想一想您最喜欢的客户：您总是会接听的电话，您会毫不犹豫地答应的人或公司。这样的客户会按时、毫无疑问地支付你应得的报酬。这样的客户信任你、尊重你，并遵循你的承诺。
instructions. This is the client you love, and they love you. Now imagine if this client had five identical twin companies that all wanted to work with you. Wouldn’t that boost your business? Wouldn’t it be easy to serve those clients? Wouldn’t it help you keep your bottom line healthy? Now imagine ten clones, or a hundred clones. 说明。这就是你爱的客户，他们也爱你。现在想象一下，如果这个客户有五个同卵双胞胎公司都想与你合作。这难道不会促进你的业务吗？为这些客户提供服务不是很容易吗？这难道不会帮助你保持健康的底线吗？现在想象一下十个克隆公司，或者一百个克隆公司。
For almost any B2B business in the world, landing a hundred clones of their best client would put them at the front of the pack. They would dominate. The same is true for B2C businesses. If just a mere 10%10 \% of their clients behaved like their number one client, those businesses would rule, too. 对于世界上几乎所有的 B2B 企业来说，如果能复制出一百个最好的客户，就能在竞争中立于不败之地。他们将独占鳌头。B2C 企业也是如此。如果仅有 10%10 \% 个客户表现得像他们的头号客户，那么这些企业也将称霸天下。
Having clients with similar needs and very similar behaviors offers a few magical profit-making benefits: 拥有需求相似、行为非常相似的客户可以带来一些神奇的盈利优势：
You will become super-efficient, because you now serve very few but consistent needs, rather than an excessive array of varying needs. 你将变得超级高效，因为你现在满足的是极少但一致的需求，而不是过多的不同需求。
You will love working with your clones, which means you will naturally and automatically provide better service. We cater to the people we care about. 你会喜欢与克隆人一起工作，这意味着你会自然而然地提供更好的服务。我们为我们所关心的人提供服务。
Marketing will become automatic. Birds of a feather flock together (for real) and that means your best clients hang out with other business leaders who have the “best client” qualities you’re looking for. Your best clients are awesome, remember? You love them and they love you, and that means they will talk you up every chance they get. 营销将变得自动化。物以类聚，人以群分（真的），这意味着你的最佳客户会与其他具有你所寻找的 "最佳客户 "特质的企业领导者混在一起。你的最佳客户很棒，还记得吗？你爱他们，他们也爱你，这意味着他们一有机会就会对你赞不绝口。
Clones of your best clients are the very definition of efficiency, which is why they are like gold. Find them. Nurture them. And then find out where even more best-client clones hang out and cultivate them, too. 克隆你最好的客户是效率的定义，这就是为什么他们就像黄金。找到他们。培养他们。然后找出更多的最佳客户克隆，并加以培养。
SELL SMART 精明销售
I mentioned Ernie briefly already, but I want you to know a little more about his story. It speaks to how fast things can go down the “upselling” rabbit hole. In the fall, I pay my lawn service to come clean up all of the 我已经简单提到过厄尼，但我想让你们多了解一点他的故事。这说明 "倒卖 "的速度有多快。秋天，我付钱给草坪服务公司，让他们来清理所有的草坪。
leaves in our yard. This past year, Ernie, the owner of the business, knocked on my door. He had just finished the leaf clean-up and said, “I noticed that there are leaves in the gutters.” He offered to remove them, for a fee. And I, my friends, was what they called a “captive customer” and an “easy upsell.” 我们院子里的落叶。去年，公司老板 Ernie 敲开了我的家门。他刚清理完落叶，说："我发现排水沟里有落叶。"他表示愿意付费清除落叶。而我，我的朋友们，就是他们所说的 "俘虏客户 "和 "容易倒卖的客户"。
I said, “Yes, do it,” without any hesitation. 我毫不犹豫地说："好，就这么办。
Ernie had just expanded his service offering. Easy money. Yippee. To complete the job, Ernie had to run out and buy some ladders for his truck. He came back thirty minutes later and got right to work. Because he pulled out the leaves by hand, he wasn’t super efficient, but he got it done fast enough. However, he didn’t have the tool to snake out the downspouts, so he made a note to buy it and come back at a later date to finish the job. 厄尼刚刚扩大了他的服务范围。轻松赚钱太好了为了完成这项工作，厄尼不得不跑出去为他的卡车买了一些梯子。三十分钟后，他回来了，马上开始工作。因为他是用手拔树叶，所以效率不是很高，但还是很快就完成了。不过，他还没有工具来用蛇把落水管弄出来，所以他记下了买工具的时间，以后再回来完成这项工作。
While Ernie was up on the roof, he spotted another opportunity- fixing damaged shingles. More easy money! More revenue! Again he asked me, I said yes and he ran out and picked up some roofing tools (and a downspout snake tool thingy). He came back an hour later, replaced the shingles, cleaned the downspouts-and, while doing that work, noticed a crack in the chimney and a soft spot on the roof, a sign of rotting wood. When Ernie approached me about it, I asked him to fix those things, too. This time he went out to get more tools, band saws, cement, brick supplies and temporary labor. Ernie came back near the end of the day and pushed through to get it finished. He even bought floodlights to keep the work area lit as dusk approached. 当厄尼爬上屋顶时，他发现了另一个机会--修复损坏的瓦片。更容易赚钱更多收入！他再次问我，我说可以，他就跑出去拿了一些屋顶工具（还有一个落水管蛇工具）。一小时后，他回来了，更换了瓦片，清理了落水管--在做这些工作时，他发现烟囱上有一条裂缝，屋顶上有一个软点，这是木头腐烂的迹象。厄尼找到我时，我让他把这些地方也修好。这一次，他出去找来了更多的工具、带锯、水泥、砖块和临时工。厄尼在快下班的时候回来了，他坚持不懈地完成了工程。他甚至还买来了泛光灯，以便在黄昏来临时照亮工作区。
At the end of the day, I paid $1500\$ 1500 for all the work. Not a bad deal, considering Ernie “only” gets paid $200\$ 200 to clean the lawn. But… the $1500\$ 1500 he earned cost Ernie an investment of about $2000\$ 2000 for tools and supplies that day, plus a lot of driving back and forth and the cost of hiring a laborer. 最后，我为所有的工作支付了 $1500\$ 1500 。考虑到厄尼 "只 "得到 $200\$ 200 打扫草坪的报酬，这笔交易还不错。但是......他赚到的 $1500\$ 1500 花费了厄尼当天大约 $2000\$ 2000 的工具和用品投资，再加上来回的车费和雇工的费用。
Ernie lost money on me, but he grew his sales by a lot. Tomorrow he intends to use his new equipment and tools to take care of other clients and will, in theory, earn his money back and then some. The problem is, that rarely happens. As the bills mount, the pressure grows to sell more 厄尼在我身上赔了钱，但他的销售额增长了很多。明天，他打算用他的新设备和工具去接待其他客户，理论上说，他可以把钱赚回来，然后再赚一些。问题是，这种情况很少发生。随着账单越来越多，销售压力也越来越大
and more; and you end up working on projects in which you have limited experience and sometimes little interest. 等等；而你最终要做的项目，你的经验有限，有时甚至兴趣不大。
As the variety of things you do increases, you need to buy more tools and equipment and hire more specialized labor. And none of this gets used to its maximum potential, because you do many different things, not one thing. Your stuff sits there unused. While you rake lawns, your ladders just lie there. As you fix roofs, the leaf blowers just sit in your truck. 随着工作种类的增加，你需要购买更多的工具和设备，雇佣更多的专业劳动力。而这些都没有得到最大限度的利用，因为你做的是许多不同的事情，而不是一件事情。你的东西被闲置在那里。当你耙草坪时，你的梯子就躺在那里。当你修理屋顶时，吹叶机就放在你的卡车里。
You get stuck in the Survival Trap and end up not doing a very good job at any one thing. For example, when Ernie wrapped up for the day he said, “I’ll be back early tomorrow to clean the lawn again.” Why? Because he threw the leaves from the gutters onto the lawn he had just cleaned, as well as shingles and other things. His additional work required that he actually redo his original work, while all that new gear he bought just sat on his truck, not being used. What’s efficient about that? Nada. 你会陷入 "生存陷阱"，最终一件事都做不好。例如，当厄尼结束一天的工作时 他说："明天我会早点回来，再把草坪打扫一遍。"为什么？因为他把排水沟里的落叶扔到了刚刚打扫过的草坪上，还有瓦片和其他东西。他的额外工作实际上要求他重新做原来的工作，而他买的所有新设备都只是放在卡车上，没有被使用。这有什么效率可言？没有。
Across the street, my neighbors Bill and Liza hire a different guy, Shawn, to clean up their leaves in the fall. He also charges $200\$ 200. On the same day Ernie worked on my house and earned $1500\$ 1500, Shawn serviced four more properties and also knocked on the doors at two other properties that, by the look of their lawns, needed his help. 在街对面，我的邻居比尔和莉莎在秋天雇了另一个叫肖恩的人来清理落叶。他的收费也是 $200\$ 200 。就在厄尼为我的房子工作并赚取 $1500\$ 1500 的同一天，肖恩又为另外四处房产提供了服务，还去另外两处房产敲门，从他们的草坪来看，他们需要他的帮助。
I suspect that if Ernie and Shawn had had a beer together that night, Ernie would have boasted about doing one-and-a-half times the sales Shawn pulled, but Shawn would have ended up paying for the drinks. Shawn has achieved efficiency, and recognizes it as the magical sauce of profitability-getting more of the same things done with better and better results, using fewer and fewer resources. 我猜想，如果那天晚上厄尼和肖恩一起喝啤酒，厄尼一定会夸耀自己的销售额是肖恩的 1.5 倍，但肖恩最终会为酒买单。肖恩已经实现了高效，并认识到这是盈利的神奇秘诀--用越来越少的资源，做更多同样的事情，取得越来越好的效果。
Selling more is the most difficult way to increase profits, because in the best- case scenarios, the percentages stay the same; and in the worst-case, more common scenarios, expenses generated to support sales increase faster, resulting in smaller percentages and a smaller profit margin. 增加销售量是增加利润最困难的方法，因为在最好的情况下，百分比保持不变；而在最坏的情况下，也就是更常见的情况下，为支持销售而产生的费用会增加得更快，从而导致百分比变小，利润空间变小。
A man went in search of the perfect picture frame at a flea market in Adamstown, Pennsylvania in 1989. He found it holding a torn painting of 1989 年，一名男子在宾夕法尼亚州亚当斯镇的跳蚤市场上寻找一个完美的相框。他发现相框里有一幅被撕碎的
a country scene. When he got home and dismantled the frame, he determined that it was not salvageable. But something else was. 一幅乡村风景画。当他回到家拆开画框时，发现已经无法挽救了。但有其他东西可以挽救。
Folded and hidden in the backing was the Declaration of Independence. Five hundred official copies had been used to spread the news of America’s independence to everyone in the twelve colonies, and John Dunlap had printed this specific copy on July 4th, 1776. The man who found it took actions both to sell it and to remain unidentified. I’m not surprised-that $4\$ 4 frame purchase turned over to 2.4 million dollars two years later, when it was sold by Sotheby’s to a private investor. 折叠后藏在衬底中的是《独立宣言》。约翰-邓拉普在 1776 年 7 月 4 日印制了这本《独立宣言》，并用 500 份正式文本向 12 个殖民地的每个人传播美国独立的消息。捡到它的人既想卖掉它，又不想暴露身份。我并不感到惊讶--两年后，这幅 $4\$ 4 画被苏富比拍卖行卖给了一位私人投资者，成交价高达 240 万美元。
The guy looking for the frame is a success by any measure, right? He found the money under the surface. But if you think of him as a success, you’re wrong. Sure, stumbling across success is cool, but making a process for finding profits under the surface is the real success. 无论从哪个角度看，寻找框架的人都是成功的，对吗？他找到了表面下的钱但如果你认为他是成功的，那你就错了。当然，偶然发现成功固然很酷，但建立一个发现表面下利润的过程才是真正的成功。
This guy figured out that there is potentially big money hidden in frames. But if he only hopes to find another historical document one day, he is hoping for it to rain, not pursuing efficiency by identifying regions where such documents originated and searching flea markets only in those areas, focusing on frames made during a specific time period and buying inspection tools to look through the frames to see if there is anything inside. Can you imagine combing the flea markets without these and other efficiencies in place? He’d go broke trying to find that elusive rare document, trying to make it rain. 这家伙发现，镜框里可能藏着大把钞票。但是，如果他只是希望有一天能找到另一份历史文献，那他就是在盼望下雨，而不是追求效率，找出这些文献的发源地，只在这些地区的跳蚤市场上寻找，专注于特定时期制作的镜框，购买检查工具来查看镜框里是否有东西。如果没有这些措施和其他效率，你能想象在跳蚤市场上搜寻的情景吗？为了找到难以捉摸的珍稀文献，他可能会破产，甚至血本无归。
Sales without first putting efficiency measures and systems in place is a dangerous game that only leads to bigger expenses and fewer ideal clients. Applying efficiency strategies to your top line-firing bad clients, cloning the good ones, refining your offering to get the most out of your resources and then selling smart-is a surefire way to increase profitability. 不首先采取提高效率的措施和系统来进行销售是一种危险的游戏，只会导致支出增加，理想客户减少。将提高效率的策略应用到您的销售一线--辞退不好的客户、克隆好的客户、完善您的产品以最大限度地利用您的资源，然后巧妙地进行销售--是提高盈利能力的不二法门。
ACTION STEPS 行动步骤
LET GO OF DEAD WEIGHT 甩包袱
Step One: Focusing on one aspect of your business (one that benefits your best customers), challenge yourself to figure out how to get two times the results for half the effort. Just pick one component and figure it out. Set a goal of accomplishing this task for a different aspect of your business every week, until you’ve looked at the full scope of your company and found ways to ensure you are running it with maximum efficiency. Shoot for the stars and you just might hit the moon. 第一步：专注于业务的一个方面（使你最好的客户受益的方面），挑战自己，想出如何事半功倍。只需选择一个环节，并想出办法。设定一个目标，每周在业务的不同方面完成这项任务，直到你对公司进行全面审视，找到确保以最高效率运行的方法为止。仰望星空，说不定就能摘到月亮。
Step Two: Using the parameters outlined in this chapter, identify your weakest clients. Fire the weakest links. I’m not suggesting that you get into 'Take This Job and Shove It" mode. Don’t burn any bridges. Just politely end the relationships. You’re not dating anymore, but you can still be friends. 第二步：使用本章概述的参数，找出最薄弱的客户。解雇最薄弱的环节。我并不是建议你进入 "接受这份工作，然后推掉它 "的模式。不要烧毁任何桥梁。只是礼貌地结束关系。你们不再约会，但仍然可以做朋友。
CHAPTER EIGHT: Sticking With It 第八章：坚持到底
As I write this, we’re having a mother of a bad winter here on the East Coast. I hear other parts of the country also have it rough, but I’ve been snowbound in my house for what seems like eighty-four years, afraid to turn on the Weather Channel in case I might finally, permanently lose my mind. I’m not sure which state has had the worst of it, but while my heart feels it is Jersey, I’m pretty sure it’s Minnesota. Actually, I’m convinced it’s Minnesota. 就在我写这篇文章的时候，我们东海岸正在经历一个最糟糕的冬天。我听说美国其他地区的情况也很糟糕，但我已经被雪困住在家里八十四年了，不敢打开气象频道，生怕自己最终会永远失去理智。我不知道哪个州的雪下得最凶，虽然我心里觉得是新泽西州，但我很确定是明尼苏达州。事实上，我确信是明尼苏达州。
The other day I caught up with Anjanette Harper, one of my best pals and the best damn writer on this planet, who lives across the border in New York. We were trading war stories over the phone about how the latest storm had affected each of our towns when she said, “Mike, I survived a mile-long hike in the Minnesota Northwoods… in January. We were sent out in waist-deep snow with nothing but a compass, some matches and a bag of granola. This winter has nothing on me.” 有一天，我和安珍妮特-哈珀（Anjanette Harper）聊了起来，她是我最好的朋友之一，也是这个星球上最棒的作家，她住在纽约的边境另一边。我们在电话里聊起了最近的暴风雪对我们各自城市的影响，她说："迈克，我在明尼苏达州的北林区经历了一次长达一英里的徒步旅行......那是在一月份。我们在齐腰深的雪地里出发，除了一个指南针、几根火柴和一袋燕麦片，什么都没带。这个冬天我什么都没带"
Anjanette went on to tell me a hilarious story about Camp Widjiwagan (yes, that’s its real name), a winter camp she attended with her classmates near Ely, Minnesota when she was thirteen. 安贾内特接着给我讲了一个关于维吉瓦甘营地（没错，这是它的真名）的有趣故事，那是她十三岁时和同学们在明尼苏达州伊利附近参加的一个冬令营。
“It was ridiculous-we were this group of private school kids from the city sent to an environmental camp way up north during the coldest month of the year. We weren’t allowed to use the one indoor bathroom except to brush our teeth-seriously, the toilet seat had duct tape over itinstead, we had to put on three layers of clothes plus outerwear to trek out to the biffies (outhouses) in the woods to pee. I could barely walk in all of those layers, and it seemed like the biffies were miles away. I’m surprised my eyeballs didn’t get frostbite. Just try going to the bathroom in the middle of a pitch-black night on a frozen toilet seat in a tiny wooden shack, with two active wolf packs howling at each other nearby.” "这太荒唐了，我们是一群来自城里私立学校的孩子，在一年中最冷的月份被派往北方的一个环保营。除了刷牙，我们不允许使用唯一的室内卫生间--说真的，马桶盖上还贴着胶带，相反，我们必须穿上三层衣服外加外衣，跋涉到树林里的厕所小便。穿了这么多层衣服，我几乎走不动路，而厕所就在几英里之外。我的眼球居然没有被冻伤。试想一下，在漆黑的深夜，在狭小的木棚里，坐在冰冻的马桶盖上上厕所，旁边还有两群活蹦乱跳的狼在互相嚎叫"。
I laughed so hard as Anjanette went on to tell me about a blind hike on a frozen lake (soundtrack: wolves!), building a quinzhee (an igloo), and putting up with earnest environmentalists who had no sympathy for the 当安珍妮特继续向我讲述在冰湖上盲目徒步旅行（配乐：狼！）、建造冰屋（quinzhee）以及忍受那些不同情我们的认真的环保主义者时，我笑得前仰后合。
plight of pubescent teenagers not permitted to wash their hair. But it wasn’t until she explained how the counselors managed to get the campers to change their wasteful habits that I realized I had to share her story with you. 青春期少年不能洗头的困境。但直到她解释了辅导员是如何让营员们改掉浪费的习惯后，我才意识到我必须与你们分享她的故事。
"The first night, after we had dinner, we were asked to scrape the leftover food on our plates into a bucket. I assumed it was because they wanted to feed our scraps to some special breed of pig that could survive in the tundra, but then I saw the scale. One of the counselors weighed our combined leftovers and announced that we had managed to waste several pounds of food. "第一天晚上，我们吃完晚饭后，他们要求我们把盘子里剩下的食物刮到一个桶里。我以为这是因为他们想把我们的残羹剩饭喂给某种能在冻原上生存的特殊品种的猪，但后来我看到了秤。一位辅导员称了称我们吃剩的食物，宣布我们浪费了好几磅食物。
"Being a bunch of privileged brats, we responded with, ‘Yeah, so?’ “And then we were lectured about how a few pounds of waste, repeated daily, adds up to a few tons of waste, and soon enough that adds up to a few landfills full of waste. Next, we got the ultimatum: We had to get the waste-per-meal down to a few ounces by the end of the week. I can’t remember what the exact consequence was if we didn’t pull it off, but it was something outrageous, like forcing us to square dance. . . with each other.” "作为一群特权小子，我们回答说：'是啊，所以呢？"然后，我们被教育说，几磅的废物，每天重复，就会累积成几吨的废物，很快就会累积成几个堆满废物的垃圾填埋场。接下来，我们接到了最后通牒：我们必须在一周结束前将每餐的废物量减少到几盎司。我不记得如果完不成任务会有什么具体后果了，但一定很离谱，比如强迫我们跳广场舞。......彼此"
Anjanette went on to explain how, in the days that followed, she and her classmates held each other accountable for the amount of food they left on their plates at the end of each meal. They strategized and came up with solutions-the most important of these was to take smaller portions to begin with. 安贾内特接着解释说，在随后的日子里，她和同学们如何为每餐结束时留在盘子里的食物数量相互问责。她们制定了策略，并想出了解决方案，其中最重要的就是从一开始就少吃一点。
“We helped each other out,” Anjanette explained. “If, after I was done eating, I still had vegan mashed potatoes on my plate and Ted and Brian wanted second helpings, I would pass them my leftovers. We nudged each other (or shouted at each other, take your pick) when our plates were piled too high with food. Toward the end, when it looked like we might not reach our goal, we really put the pressure on each other. Because, let’s face it-we’d just hit puberty. We would have done anything to avoid having to touch each other, much less partner up for a square dance.” "我们互相帮助，"安贾内特解释说。"如果我吃完了，盘子里还有素食土豆泥，特德和布莱恩想再吃点，我就会把剩菜递给他们。当我们的盘子里食物堆得太高时，我们会互相推搡（或者大声斥责对方，随你挑）。最后，当我们看起来可能达不到目标时，我们真的会给对方施加压力。因为，面对现实吧，我们刚刚进入青春期。我们会不惜一切代价避免接触对方 更不用说结伴跳广场舞了"
By the last dinner, Anjanette and her fellow campers surprised even themselves-they got that bucket down to zero waste. Zero. Zilch. Squat. 到最后一顿晚餐时，安杰奈特和她的营员们甚至连自己都感到惊讶--他们把桶里的垃圾减少到了零。零。零。零。
As in, no one needs to do anything with the two words that should never be said together. . . square and dance. 就像没有人需要对这两个永远不应该放在一起说的词做任何事情一样。.广场和舞蹈。
When I asked Anjanette if any of the eco-friendly lessons she learned at Camp Widjiwagan stayed with her, she said, “I still turn off the water when I brush my teeth. And I’m more likely to shop for a few days’ worth of groceries rather than stock up, because I despise throwing out food. So yeah, it stuck. I mean, I never want to see a snowshoe again, and the only school event for my son that I ever intentionally missed was the square dance; but it did change the way I think about using our natural resources.” 当我问安珍妮特在维吉瓦甘营学到的环保经验是否对她有帮助时，她说："我仍然会在刷牙时关掉水龙头。我更倾向于购买几天的日用品，而不是囤积居奇，因为我鄙视扔掉食物。所以，是的，我坚持下来了。我的意思是，我再也不想看到雪鞋了，我唯一故意错过的儿子的学校活动就是广场舞；但它确实改变了我对使用自然资源的看法。
In essence, what Anjanette and her friends did was form an accountability group to ensure they met their goal. I’m a huge fan of accountability groups because the benefits are numerous. Chief among them: 从本质上讲，Anjanette 和她的朋友们所做的就是成立一个责任小组，以确保他们实现目标。我是问责小组的忠实粉丝，因为这样做好处多多。其中最主要的是
When you go through a painful process with others, the pain is diminished. 当你与他人一起经历痛苦的过程时，痛苦就会减少。
The action of enforcing a plan or system with someone else ensures that you are more likely to do your part. You are accountable to the group, and therefore integral to the group, which means you are less likely to drop the ball. 与他人一起执行计划或制度的行动确保你更有可能尽到自己的责任。你要对小组负责，因此也是小组不可或缺的一部分，这意味着你不太可能掉链子。
When you meet regularly with an accountability group, you get into a rhythm that makes it easier to stay the course and achieve your goal. Big aspirational goals get broken down into smaller achievable milestones. 当你定期与问责小组会面时，你就会进入一种节奏，从而更容易坚持到底，实现目标。大的愿望目标会被分解成更小的可实现的里程碑。
The worst enemy of Profit First is not the economy, or your staff, or your customers, or your mother-in-law. Well, maybe it is your mother-in-law. . . but I digress. The worst enemy of Profit First is you. The system is simple, but you have to have the discipline to implement it consistently. If you do this, your company will be profitable, no question about it. The problem is, we are own worst enemies. We won’t do the Debt Freeze all the way (or at all). We won’t cut back on our staffing expenses or move into a grade -D office space. And we will steal from ourselves, taking money we allocate 利润第一的最大敌人不是经济，不是员工，不是客户，也不是丈母娘。也许是你的岳母。.但我想说的是。利润第一的最大敌人是你自己。这个系统很简单，但你必须有坚持不懈地执行它的纪律。如果你做到了这一点，你的公司就会盈利，这是毫无疑问的。问题是，我们是自己最大的敌人。我们不会完全冻结债务（或根本不会）。我们不会削减人事开支，也不会搬进 D 级办公空间。我们会自己偷自己的钱，把我们分配给自己的钱
for profit to pay bills. We will steal from our Tax Accounts to pay our own salaries. We’ll borrow. We’ll beg. We’ll steal (from ourselves). And we will find a way to justify it all, at least to ourselves. This is why it is imperative that we join (or start) an accountability group… immediately. Otherwise, there will be hefty consequences to our actions . . . and I guarantee they won’t be as easy to face as forced square dancing. 以盈利来支付账单。我们会从我们的税收账户中偷钱来支付我们自己的工资。我们会借钱。我们乞讨。我们会（从自己身上）偷窃。我们会想办法为这一切辩解，至少对我们自己是这样。这就是为什么我们必须立即加入（或开始）一个责任小组......。否则，我们的行为将承担沉重的后果.............而且我保证，这些后果不会像被迫跳广场舞那样容易面对。
ACCOUNTABILITY GROUPS WORK 问责小组的工作
Thomas Edison said, “Genius is 1%1 \% inspiration and 99%99 \% perspiration.” I’m sure he would agree that success with Profit First is also 1%1 \% inspiration and 99%99 \% perspiration. It is in doing that things get done, and in sticktoitenacity (yes, I made up a word) that results are achieved. 托马斯-爱迪生说过："天才是 1%1 \% 灵感和 99%99 \% 汗水"。我相信他会同意，"利润第一 "的成功也是 1%1 \% 灵感和 99%99 \% 汗水。做事才能成事，坚持不懈（是的，我造了一个词）才能取得成果。
And I’m convinced Jean Nidetch would agree with good ol’ Edison. Nidetch founded Weight Watchers in the 1960s, not with the intention of creating a wildly successful business, but with the goal of fixing a problem. (Isn’t that how most great companies begin?) Throughout her childhood, Nidetch struggled with her weight. The problem continued and, by age thirty-nine, she weighed 214 pounds. Nidetch sure as heck didn’t wear her weight like bikini model Amazon Eve, either. 我相信让-尼戴奇也会同意老爱迪生的观点。尼戴奇在 20 世纪 60 年代创立了减肥中心，她的初衷并不是创建一个成功的企业，而是为了解决问题。(大多数伟大的公司不都是这样起步的吗？）在整个童年时期，尼戴奇都在与自己的体重作斗争。这个问题一直持续到 39 岁，她的体重达到了 214 磅。尼戴奇肯定也没有像比基尼模特亚马逊-夏娃那样减肥。
After a run-in with a neighbor at the supermarket, Nidetch was finally motivated to lose weight. As the story goes, her neighbor complimented her on her appearance and then asked, “How exciting! When are you due?” 在超市与邻居发生冲突后，尼戴奇终于有了减肥的动力。据说，她的邻居称赞了她的外表，然后问道："真让人兴奋！你的预产期是什么时候？
Not pregnant, Nidetch decided enough was enough. She started a diet recommended by a nutritionist and lost 20 pounds. Then, like so many of us, she lost her resolve. 由于没有怀孕，尼戴奇觉得受够了。她开始了营养师推荐的节食，体重减轻了 20 磅。然后，像我们很多人一样，她失去了决心。
Realizing she needed help, Nidetch reached out to several of her friends who were also trying to lose weight and founded a weekly support group. With the help of the group she lost another 52 pounds. All her friends lost weight too. That group eventually became Weight Watchers. 尼戴奇意识到自己需要帮助，于是她联系了几个同样想减肥的朋友，成立了一个每周一次的互助小组。在小组的帮助下，她又减掉了 52 磅。她所有的朋友也都瘦了。这个小组最终成为了 "减肥达人"。
Nidetch celebrated her ninetieth birthday in 2013, having enjoyed more than fifty years of good health thanks to a sound nutritional system for 尼戴奇在 2013 年庆祝了她的九十岁生日，她五十多年来身体健康，这要归功于她的健康营养系统。
losing weight and an accountability group to help ensure that she met her goals and never gained the weight back. 减肥和一个责任小组，以帮助她确保实现目标，不再反弹。
The science behind losing weight is simple: Consistently eat fewer calories than your body burns. Just as with Profit First, however, if your resolve falters, the system falls apart. This is why everyone- including me, including you-needs an accountability group. I don’t care how disciplined you are, at times your willpower will fade. You need other people who are working the same system to help you stick to it during your toughest times, and will help you to help others do the same. 减肥的科学原理很简单：坚持摄入的热量少于身体消耗的热量。然而，就像 "利润第一 "一样，如果你的决心动摇，系统就会崩溃。这就是为什么每个人，包括我，包括你，都需要一个责任小组。我不在乎你有多自律，有时你的意志力会消退。你需要其他正在执行同一系统的人在你最困难的时候帮助你坚持下去，并帮助你帮助其他人也这样做。
Weight Watchers meetings are facilitated by trained leaders using an established curriculum. These leaders have lost weight following the Weight Watchers system. They don’t just teach it, they live it. 减肥达人会议由训练有素的领导者主持，使用既定的课程。这些领导者都是按照守重系统减肥成功的。他们不仅教，而且活。
The fact that accountability groups work is nothing new. In fact, churches use them to help keep members focused on their faith. In The Power of Habit by Charles Duhigg, he explains how Rick Warren, a Baptist pastor, created his congregation. When Warren realized that his weekly motivational sermons were not enough to keep people focused on the lesson during the week and better able to meet challenges, he implemented small Bible study groups. His sermons were reminders of the lessons of their faith (a system of its own) and the small groups helped his congregation to stay focused on the lessons and implement them in daily life. Soon, 95%95 \% of Warren’s church activity was happening during the week, in the small accountability groups. 问责小组的作用并不新鲜。事实上，教会利用它们来帮助成员专注于自己的信仰。在查尔斯-杜希格（Charles Duhigg）所著的《习惯的力量》（The Power of Habit）一书中，他解释了浸信会牧师里克-沃伦（Rick Warren）是如何创建他的教会的。当沃伦意识到他每周一次的激励性布道不足以让人们在一周内专注于课程并更好地迎接挑战时，他开始实施小型圣经学习小组。他的布道是对他们信仰功课的提醒（自成体系），而小组则帮助他的会众专注于功课，并将其落实到日常生活中。很快， 95%95 \% 沃伦的教会活动都是在一周内的小型责任小组中进行的。
Incidentally, Thomas Edison was part of accountability/ mastermind group with Henry Ford, Harvey Firestone and John Burroughs. They called themselves “The Four Vagabonds,” and though the group began as a camping tour, it was really much more. Together they mastered entrepreneurial domination and the ever-elusive secret trick to making a perfectly toasted marshmallow. 顺便提一下，托马斯-爱迪生与亨利-福特、哈维-凡世通和约翰-巴勒斯都是责任制/策划小组的成员。他们自称为 "四大流浪者"，虽然这个小组最初只是一个露营旅行团，但实际上远不止于此。他们一起掌握了企业统治和制作完美烤棉花糖的秘诀。
Knowing Profit First is only 5% of the game. To win it, you need the other 95%95 \%-and you’ll get that in your accountability group. 利润第一只是游戏的 5%。要想赢得比赛，你还需要其他的 95%95 \% --你将在你的责任小组中得到这些。
GET STARTED 开始
By now you know my philosophy on getting started-why wait? Do it now! To make it easier for you to get involved in your own accountability group, I’ve outlined the types of groups you could join, or start. 现在你已经知道我的入门哲学了--为什么要等待？现在就开始吧！为了方便你加入自己的责任小组，我列出了你可以加入或创建的小组类型。
PROFIT ACCELERATOR GROUPS 利润加速器小组
Profit Accelerator Groups (PAGs) are facilitated by Profit First Professionals (PFPs), financial professionals or business coaches who are trained in the Profit First system, use it in their own businesses and help other entrepreneurs and leaders to implement it in their own companies. PAGs meet monthly or quarterly, face-to-face, at a Profit Center, at your (or another member’s) facility or at their own dedicated facility. Some meetings take place over online videoconferencing. 利润加速小组 (PAG) 由利润第一专业人士 (PFP)、金融专业人士或商业教练主持，他们接受过利润第一系统的培训，在自己的企业中使用该系统，并帮助其他企业家和领导者在自己的企业中实施该系统。PAG 每月或每季度在利润中心、您（或其他会员）的机构或他们自己的专用机构召开面对面会议。有些会议通过在线视频会议举行。
PFPs have established, proven track records in fiscal/business management; they are accountants, bookkeepers, business coaches, business attorneys, financial planners and bankers. They also have access to the latest Profit First resources and know how to use them. PFPs enforce accountability and profitability; facilitate the sharing of best practices; and direct members on debt reduction, cost reduction and building efficiencies. PFP 在财务/业务管理方面拥有久经考验的良好记录；他们是会计师、簿记员、企业教练、企业律师、财务规划师和银行家。他们还能获得利润第一的最新资源，并知道如何使用这些资源。PFP 强化问责制和盈利能力；促进最佳实践分享；指导会员减少债务、降低成本和提高效率。
Why is working with a PFP an advantage? It’s like working out with a professional trainer-you’re going to get where you’re going faster and more safely and efficiently. PFPs can guide you through the nuances of applying Profit First to your business, drawing on their expertise in working with many types of businesses and sets of special circumstances. PFPs have gone through this process many, many times, and that cumulative experience means they have already seen all the roadblocks you will face and are well-equipped to help you get around them. 为什么与 PFP 合作有优势？这就像在专业教练的指导下锻炼身体一样，您会更快、更安全、更高效地达到目标。PFP 可以利用他们在与多种类型的企业和各种特殊情况打交道时积累的专业知识，指导您如何将利润第一应用于您的企业。PFP 已经经历过这个过程很多次，经验的积累意味着他们已经看到了您将面临的所有障碍，并有能力帮助您克服这些障碍。
If you would prefer to work with a PFP outside of an accountability group, most of them work one-on-one as well. PFPs do charge for their time, but man-oh-man is it ever worth it. Debra Courtright, the bookkeeper I mentioned in Chapter 1, is a PFP. She runs accountability meetings in her office; I was a member of one of the groups and met in her office for more than a year. No surprise, the entrepreneurs in her 如果你希望在问责小组之外与 PFP 一起工作，他们中的大多数人也会一对一地工作。私人财务顾问会收取时间费，但这是值得的。我在第 1 章中提到的记账员黛布拉-考特莱特就是一位 PFP。她在自己的办公室里举办责任制会议；我是其中一个小组的成员，在她的办公室里见了一年多面。毫不奇怪，她办公室里的创业者
groups get to their financial objectives faster than most business leaders I’ve met. 与我所见过的大多数企业领导者相比，这些集团实现财务目标的速度更快。
Accountability works. Having a professional give you good shortcuts specific to your business works even better-it accelerates your profitability. 问责制是有效的。让专业人士针对你的业务给你提供好的捷径，效果会更好--它能加速你的盈利能力。
Michael Agulario of Gold Medal Services runs a $25,000,000\$ 25,000,000 company and is in a PAG facilitated by his PFP, an accountant. One of the added benefits Michael’s PFP brings to the group is, he offers to be the “bad cop” in vendor negotiations. Michael brings his PFP along to every meeting with vendors who are expensive but necessary to an efficient, profitable business. Then, Michael plays “good cop” while his PFP plays “bad cop” in order to get the best deal-sometimes saving hundreds of thousands in the process. Gold Medal Services 公司的 Michael Agulario 经营着一家 $25,000,000\$ 25,000,000 公司，他所在的 PAG 由他的 PFP（一名会计师）促成。迈克尔的 PFP 给该小组带来的额外好处之一是，他可以在供应商谈判中充当 "坏警察"。迈克尔每次与供应商会面时都会带上他的 PFP，这些供应商虽然价格昂贵，但却是高效、盈利的企业所必需的。然后，迈克尔扮演 "好警察"，而他的 PFP 则扮演 "坏警察"，以获得最佳交易--有时在此过程中会节省数十万美元。
For example, after a pitch from his Yellow Pages sales rep, Michael said, “Sounds great. I want it.” 例如，在黄页销售代表的推销之后，迈克尔说："听起来不错。我想要。"
But his PFP went all “bad cop” and said, “Michael, this is ridiculous. You can’t afford this, or justify it. I want you to cancel the service.” 但他的首席财务官却来了个 "坏警察"，说："迈克尔，这太荒唐了。你负担不起，也没有理由这样做。我要你取消这项服务。"
Because Michael conceded to his PFP, the sales rep offered a lower price -slicing his Yellow Pages bill by $500,000\$ 500,000 ! And he got double the run time for his ads. This negotiation is no different from any other, but Michael stays the “good cop” and can remain on friendly terms with his vendor. 因为 Michael 向他的 PFP 让步，销售代表给出了一个更低的价格--将他的黄页账单削减了 $500,000\$ 500,000 ！而且他还得到了双倍的广告时间。这次谈判与其他谈判没有什么不同，但迈克尔仍然是 "好警察"，可以与他的供应商保持友好关系。
For a list of PFPs, including those who run PAGs in your area, visit MikeMichalowicz.com/Resources. 有关 PFP（包括您所在地区的 PAG）的名单，请访问 MikeMichalowicz.com/Resources。
PROFIT PODS 盈利模式
An alternative to joining a PAG run by a PFP is to join or start a voluntary Profit Pod. These groups are led by Profit Leaders, entrepreneurs who decided to start a Profit Pod as a way to help themselves remain accountable and help their colleagues do the same. While Profit Leaders do not run financial businesses, are not business coaches and have not 除了加入由私营部门筹资和伙伴关系司管理的 PAG 之外，另一个选择是加入或创建一个自愿的 Profit Pod。这些小组由 Profit Leaders 领导，他们都是企业家，决定创建 Profit Pod，以此帮助自己保持责任感，并帮助同事也这样做。虽然利润领袖不经营金融业务，不是商业教练，也没有
been trained in Profit First best practices, they do have a passion for profitability. 他们接受过 "利润第一 "最佳实践的培训，但他们确实对盈利充满热情。
The format for Profit Pod meetings is open source, but there are rules. Profit Leaders may not charge for the meetings except to cover any outright, documented costs (such as Meetup.com fees, room rental or food), and they may not solicit your business (nor may any of the members solicit business from other participants). Profit Pod 会议的形式是开源的，但也有一些规则。Profit Leaders 不得对会议收取任何费用，除非是支付任何直接的、记录在案的成本（如 Meetup.com 费用、会议室租金或食物），而且他们不得向您招揽生意（任何成员也不得向其他参与者招揽生意）。
Because Profit Pods are open source, they are one hundred percent independent. To find one in your area, search the web, check out Meetup.com, BigtTent.com, Mightybell Circles or Facebook groups, or ask in entrepreneurs’ forums. Group members enforce the Profit Pod rules, so if you’re not happy with how a particular group is being run, give them an honest critique and leave the group. Then join a new Profit Pod, or better yet, start your own and run it the right way. 由于 Profit Pods 是开源的，因此它们是完全独立的。要在您所在地区找到这样的组织，可以在网上搜索，查看 Meetup.com、BigtTent.com、Mightybell Circles 或 Facebook 小组，或者在企业家论坛上询问。小组成员会执行 Profit Pod 的规则，因此如果您对某个小组的运作方式不满意，可以给他们一个诚实的批评，然后离开该小组。然后加入一个新的Profit Pod，或者更好的是，创建自己的Profit Pod，并以正确的方式管理它。
PROFIT LEADERS 利润领先者
Becoming a Profit Leader and starting your own group can be a fantastic way to ensure you not only are accountable to the Profit First system, but also are gaining the most from knowledge and experience as you tweak it to suit your company’s needs. 成为 "利润领导者 "并成立自己的小组是一种绝佳的方式，不仅能确保您对 "利润第一 "系统负责，还能从知识和经验中获得最大收益，因为您可以根据自己公司的需求对该系统进行调整。
At a recent speaking engagement on a local college campus, I asked my friend JB Blanchard to join me. JB had implemented Profit First in his roof-decking company, RoofDeck Solutions, Ltd., and wanted to share his experience with the students and professors in attendance. As we hustled over to the event, we passed a classroom. 最近，在当地一所大学校园的一次演讲活动中，我邀请我的朋友 JB Blanchard 和我一起参加。JB 在他的屋顶装饰公司 RoofDeck Solutions, Ltd.（屋顶装饰解决方案有限公司）实施了 "利润第一 "战略，并希望与在场的学生和教授们分享他的经验。当我们匆匆赶往活动现场时，经过了一间教室。
JB pointed into the room and mumbled, “There he is. There’s the best student.” JB 指着房间喃喃自语："他在那儿。那就是最好的学生
Because I was mentally rehearsing my speech, I didn’t ask him what he meant by that. 因为我当时正在排练演讲稿，所以没有问他这是什么意思。
We walked by another classroom and he blurted, “There’s the best student,” pointing into the very full room. 我们路过另一间教室，他指着满满当当的教室大声说："那就是最棒的学生。
That got my attention. 这引起了我的注意。
As I turned to ask him his criteria for identifying the best student, JB pointed into another classroom and said, “Over there, that woman. She is the best student in the room.” 当我转过身去问他评选最佳学生的标准时，JB 指着另一间教室说："那边，那个女人。她是这间教室里最好的学生"。
I stopped walking and looked at JB. “What are you talking about? How can you pick out the best students so quickly?” 我停下脚步，看着 JB。"你在说什么？你怎么能这么快就挑出最优秀的学生？"
“Easy,” he said. “The best student is always the teacher.” "别紧张，"他说"最好的学生永远是老师"
Ahh, yes. This is why we teach-to learn, and to master. This is, in part, why Weight Watchers has such an amazing track record helping people lose weight and keep it off. Jean Nidetch, the founder, doesn’t run the meetings or conduct teleconference after teleconference. No, her best members are the facilitators-her best students are the teachers. 啊，是的。这就是我们教学的目的--学习，掌握。这在一定程度上也是为什么 "减肥达人 "在帮助人们减肥和保持体重方面有着如此惊人的记录。创始人珍-尼戴奇（Jean Nidetch）并不主持会议，也不进行一次又一次的电话会议。不，她最好的成员是主持人--她最好的学生是老师。
Profit First is no different. If you want to master Profit First for your business, you need to teach it. Become a Profit Leader. 《利润第一》也不例外。如果你想掌握 "利润第一"，你就需要教授它。成为利润领袖。
To make it easy for you to start your own Profit Pod, I’ve created a structure for you to follow (see below) and a Profit Pod Starter Kit, which includes instructions and core guidelines for how the meetings are run. You can download your own free copy at MikeMichalowicz. com/Resources. 为了让您轻松创建自己的 "Profit Pod"，我为您创建了一个结构（见下文）和一个 "Profit Pod 入门套件"，其中包括关于如何运行会议的说明和核心准则。您可以在 MikeMichalowicz.com/Resources 免费下载。
STARTING A PROFIT POD—JUST TWO 启动盈利舱--只有两个
The fastest Profit Pod to start only has two members-you and one other entrepreneur. The meetings are easy to manage and are over quickly. However, with a group this small you will not have the input of a financial expert or the power of input from a group of people. (Note: You cannot do this with a business partner or anyone who has a vested interest in your business.) 启动最快的 Profit Pod 只有两名成员--您和另一位企业家。会议易于管理，很快就能结束。但是，这么小的一个小组，你将没有财务专家的意见，也没有来自一群人的意见。(注意：你不能与商业伙伴或任何对你的企业有既得利益的人一起这样做）。
Everyone knows that you’re more apt to show up to the gym if you have a workout partner there waiting for you. You might even work harder because you are there with your partner. But don’t pick just anybodyyour Profit First buddy has to want profitability as badly as you do. They have to “get it.” Without shared values, passion and determination, 每个人都知道，如果有健身伙伴在健身房等你，你会更愿意去健身房。你甚至会更努力地锻炼，因为你是和你的伙伴一起去的。但不要随便找人，您的 "盈利第一 "伙伴必须和您一样渴望盈利。他们必须 "懂"。没有共同的价值观、激情和决心、
meeting up with your Profit First mate would be a bit like meeting your workout partner at Dunkin’ Donuts. 与你的 "利润第一 "队友见面，有点像在 Dunkin' Donuts 遇到你的健身伙伴。
So pick someone who wants a healthy, profitable business just as much as you do. Better yet, find someone who wants it more. 因此，要找一个和你一样希望拥有健康、盈利业务的人。更好的办法是，找一个更想得到它的人。
When you partner up, become champions for each other. Yet be aware that, when there are only two of you, it is easier to get away with little white lies. We say, “Yes, I put the money into the account,” when really we only intended to put it in, but never followed through. 当你们搭档时，要成为彼此的拥护者。但要注意的是，当你们只有两个人的时候，更容易撒一些小谎。我们会说："是的，我把钱存进账户了。"但实际上，我们只是想存钱，却从未付诸实施。
The goal of accountability is to be integral to your Profit First system, not to punish each other for doing (or not doing) certain things. Instead, look for ways to improve discipline and cheer each other on for following the system. For example, you may decide that, rather than tell each other you made the deposit, you will email screenshots of your bank accounts to each other before your meeting or, if you’re meeting in person, bring a print-out. 问责制的目标是成为 "利润第一 "系统的组成部分，而不是因为做（或不做）某些事情而相互惩罚。相反，你们要想方设法提高纪律性，并为彼此遵守制度而欢呼。例如，你们可以决定，与其告诉对方自己存了钱，不如在开会前通过电子邮件发送银行账户截图给对方；如果是面谈，则带上打印件。
A Profit Pod of just two should meet on the phone, Skype or face-to-face twice a month. It’s best to meet on the 11th and 26th (or whatever convenient day comes soon after you do your 10/25 Rhythm). When you meet, share your profit status; discuss any problems; share tips and tricks you have found for improving profitability and sticking with it; and hold yourselves accountable to tasks that will drive profitability. 只有两个人的 Profit Pod 应该每月通过电话、Skype 或面对面的方式会面两次。最好在 11 日和 26 日（或在你做完 10/25 节拍后方便的任何一天）见面。见面时，分享你们的盈利状况；讨论任何问题；分享你们发现的提高盈利能力并坚持下去的技巧和窍门；让自己对能够提高盈利能力的任务负责。
Here’s how to form a Profit Pod with just two members: 以下是如何组建一个只有两名成员的 "盈利舱"：
What you want in a partner is someone you already know but are not friends with. Inviting friends to join your group can lead to some messy stuff. I get it-you know your friends. You go way back. You want them to succeed. But trust me when I say that including your friends in your Pod is not the way to maximize the experience. You need honest communication between members who have no reason to be jealous or hurt, or to gossip to mutual friends about what they might have heard you share in the meeting. So choose a business acquaintance, someone 你想要的伙伴是你已经认识但不是朋友的人。邀请朋友加入你的团体可能会导致一些混乱的事情。我明白--你了解你的朋友。你们是老朋友了。你希望他们成功。但是请相信我，让你的朋友加入你的花苞并不是最大化体验的方式。你需要的是成员之间坦诚的交流，他们没有理由嫉妒或受到伤害，也没有理由向共同的朋友八卦他们可能在会议上听到的你的分享。因此，选择一个生意上的熟人，一个
you know delivers on commitments (that way you will be less likely to break yours). 你知道他们会履行承诺（这样你就不太可能违背自己的承诺）。
If you prefer to work with someone you don’t know, look online. Search Google for “Entrepreneur Online Forum” for a list of forums, and when you find one that is particularly active, post an inquiry in the forum for an accountability partner. Be very specific about what you want to do (e.g., have a call every two weeks, support each other in profitability, etc.). One of my personal favorites is The Fastlane Forum, managed by entrepreneur and business author MJ DeMarco. Interview prospects the same way you would a potential hire, asking whatever questions you feel are necessary to ensure confidence in this person. Be smart. Get references. 如果你希望与不认识的人合作，可以上网查找。在谷歌上搜索 "企业家在线论坛"，查看论坛列表，当你找到一个特别活跃的论坛时，就在论坛上发帖询问，寻找一位责任伙伴。要非常具体地说明你想做什么（例如，每两周通一次电话，在盈利方面相互支持等）。我个人最喜欢的论坛之一是 "快车道论坛"，由企业家和商业作家 MJ DeMarco 管理。像面试潜在员工一样面试潜在员工，问一些你认为必要的问题，以确保对这个人的信心。放聪明点。获取推荐信。
Another option is to post a tweet or Facebook status update: “I am looking for an accountability partner to focus on business profits.” You will find some amazing people, and by using this method you will be able to weed out people who are interested but not committed. When I posted this same message on Twitter, two people responded with interest within a few minutes. I deliberately did not respond-after all, a good accountability partner is persistent. You know what? I never heard from those two people again. And just like that, they were off my list of potential partners. 另一种方法是发布一条推特或 Facebook 状态更新："我正在寻找一个专注于商业利润的问责伙伴"。你会发现一些了不起的人，通过使用这种方法，你可以剔除那些有兴趣但没有决心的人。当我在 Twitter 上发布同样的信息时，几分钟内就有两个人回复说有兴趣。我故意没有回复--毕竟，好的责任伙伴是坚持不懈的。你知道吗？我再也没有收到那两个人的回复。就这样，他们从我的潜在伙伴名单上消失了。
Here is the core structure for running a Profit Pod with two people: 以下是两个人运营 Profit Pod 的核心结构：
Schedule biweekly meetings around the 11th and 26th to correspond with your 10/25 Rhythm. A key factor in maintaining a successful Pod is to schedule your meetings a full year out, and then schedule your life around them. If you wait until you are both available to meet, you won’t meet often enough for the group to work its magic. 在 11 号和 26 号前后安排双周会议，以配合你的 10/25 节律。维持一个成功的花苞的一个关键因素是将你们的会议安排在一整年之前，然后围绕会议安排你们的生活。如果等到你们都有时间开会时，你们的会议频率就不足以让小组发挥它的魔力。
Even with just two members, choose who will lead the agenda. The agenda for a fifteen-minute meeting is as follows: 即使只有两名成员，也要选择由谁来主导议程。15 分钟会议的议程如下：
a. Instant Profit First Check-In: In turn, each partner asks, “How healthy is your business?” and the other partner replies with a one-sentence assessment. a. 即时利润首次签到：每位伙伴依次提问："您的业务健康状况如何？"另一位伙伴用一句话回答。
b. Three-Minute Update: Partner One gives a three-minute update about her business, including the thing(s) they agreed to be accountable about from the prior call, with no discussion. b. 三分钟最新情况介绍：伙伴一在三分钟内介绍其业务的最新情况，包括他们在之前的通话中商定要负责的事情，不进行讨论。
c. Profit First Report: Partner One gives an update on current balances in her Profit Account, Tax Account and, if you have agreed to share the information, the Owner’s Pay Account. Also, Partner One reports how much money was allocated to each account since the last meeting. This is the ideal time to email a screen shot of the relevant balances, to avoid cheating yourself. c. 利润第一报告：合伙人一号报告利润账户、税金账户以及业主薪资账户（如果您同意共享信息）当前余额的最新情况。此外，合伙人一号还会报告自上次会议以来，每个账户分配了多少资金。这是用电子邮件发送相关余额截图的理想时机，以免欺骗自己。
d. Challenges Report: Partner One shares any struggles she may be having in allocating funds, and any potential problems or roadblocks that may be coming down the pike. If there are no challenges to report, simply say so. d. 挑战报告：伙伴一分享她在分配资金时可能遇到的任何困难，以及可能出现的任何潜在问题或障碍。如果没有要报告的挑战，就直接说出来。
e. Wins! Report: Partner One shares new “wins” and findings that may have happened in her business since the last meeting (e.g., ways to increase profits, methods for better adherence to Profit First, new sales, new processes, increased Profit First percentage, etc.). e. 赢报告：合伙人一号分享自上次会议以来在其业务中取得的新 "胜利 "和发现（例如，增加利润的方法、更好地坚持利润第一的方法、新销售、新流程、增加利润第一的百分比等）。
f. Discussion: To get clarity, Partner Two asks Partner One up to three questions about her challenges and then asks for commitments to solutions. Partner Two then asks up to three questions about Partner One’s wins, and for commitments to how she will repeat and grow them. The goal here is not to give advice or fix each other’s problems; it is simply to put accountability in place. f. 讨论：为了澄清问题，伙伴二向伙伴一提出最多三个关于她所面临挑战的问题，然后要 求她对解决方案做出承诺。然后，"搭档二号 "向 "搭档一号 "提出最多三个关于她所取得的成功的问题，并要求她就如何重复和发展这些成功做出承诺。这样做的目的不是提供建议或解决对方的问题，而仅仅是建立责任制。
g. Now, flip. g. 现在，翻转。
h. In turn, Partner One and Two each close with a commitment of up to three actions to further serve the health of their companies. Confirm the next call and get to work. h. 最后，合作伙伴一和合作伙伴二各自承诺采取最多三项行动，以进一步促进其公司的健康发展。确认下一次通话并开始工作。
Every quarter, when you take a distribution, acknowledge your partner. Share how you plan to celebrate with your profits, no matter the amount. Give each other a virtual high five. Discuss ways to improve your accountability. The outline above can get boring quickly if you simply repeat it at every meeting, so think about ways you might freshen up the process. For example, you might start reading a book together. (Cough. The Pumpkin Plan. Cough.) When you have your call every two weeks, discuss another chapter from the book and how you will (or won’t) implement the ideas. 每个季度，当你进行分配时，都要感谢你的合作伙伴。分享你们计划如何庆祝利润，无论金额多少。互相击掌。讨论如何提高你们的责任心。如果只是在每次会议上重复上面的大纲，很快就会觉得枯燥乏味，所以要想办法让这个过程更新鲜。例如，你们可以开始一起读一本书。(咳，《南瓜计划》。咳。）每两周通话时，讨论书中的另一章，以及你们将（或不将）如何实施这些想法。
STARTING A PROFIT POD/PROFIT ACCELERATOR GROUP—THREE TO TEN 创办盈利舱/盈利加速器小组--三至十人
A group of two members is easy to form, but if one person misses a meeting or starts to slack, the group is done. And, with only two members you are limited to input from. . . well, just the two of you. There is power in numbers. With three to ten members you have input from several people, and you have a chance to rotate Profit Leaders. Phil Tirone, my friend the former mortgage lender and founder of 720CreditScore.com, founded my accountability group. There are ten of us in the group, and though Phil got us started, he doesn’t lead alone. We rotate leadership responsibilities every quarter, and this process has truly elevated the group. It also breaks us out of doing the same thing all the time. These groups have the feel of advisory boards. 由两名成员组成的小组很容易组建，但如果有一人缺席会议或开始懈怠，小组就完了。而且，只有两名成员，你只能从.......嗯，只有你们两个人。人多力量大。如果有三到十个成员，就会有几个人提供意见，而且还有机会轮换利润领袖。菲尔-蒂龙（Phil Tirone）是我的朋友，前抵押贷款人和 720CreditScore.com 的创始人，他创立了我的责任小组。我们小组有十个人，虽然是菲尔让我们开始的，但他并不是一个人在领导。我们每个季度轮流承担领导责任，这一过程真正提升了小组的水平。这也让我们不再总是做同样的事情。这些小组有一种咨询委员会的感觉。
Starting a Profit Pod or PAG of three to ten members can be a bit like herding cats. And if your group starts networking and conducting business together, things can go sour. So be sure to clearly state the rules of the group and make sure that everyone abides by them. Many PFPs facilitate groups of this size, so consider joining one of these professionally-run groups and getting their direction on running your own Pod. 创建一个由三到十名成员组成的 Profit Pod 或 PAG 有点像赶猫。如果您的小组开始建立联系并一起开展业务，事情就会变得糟糕。因此，一定要明确说明小组的规则，并确保每个人都能遵守。许多私营部门筹资和伙伴关系司为这种规模的小组提供便利，因此可以考虑加入这些专业运营的小组，并获得他们关于如何运营您自己的花苞的指导。
You can use the same tools for finding your members detailed in the section above. Also, if you are in an existing group, consider plugging Profit First accountability into your existing core structure. For example, I 您可以使用上文详述的相同工具来寻找您的成员。此外，如果您所在的小组已经存在，可以考虑将 "利润第一 "问责制融入现有的核心结构中。例如，我
have been a member of Entrepreneurs’ Organization and in a forum (a blend of a mastermind and an accountability group, typically six to ten men and women) for fifteen years. We added Profit First to our group’s agenda-a simple fifteen-minute plug-in-and it’s been working well for everyone. 我是企业家组织的成员，在一个论坛（混合了高手小组和责任小组，通常有六到十名男性和女性）工作了十五年。我们在小组议程中加入了 "利润第一"--一个简单的十五分钟插件--它对每个人都很有效。
As is true of groups with only two members, the goal of the group is to work with other entrepreneurs and business owners who are committed to building profitable organizations, supporting each other in the process and holding each other accountable. 与只有两名成员的小组一样，该小组的目标是与其他致力于建立盈利组织的企业家和企业主合作，在这一过程中相互支持，相互负责。
Here is the core structure for how to run a Pod or PAG with three to ten people: 以下是如何管理一个由三到十人组成的 Pod 或 PAG 的核心结构：
After participating in accountability groups and master-minds of all sizes I have found that, for what we need to achieve, the best format is quarterly face-to-face meetings and biweekly rapid-fire check-ins (see core structure above for the rapid-fire check-in agenda). The biweekly check-in ( 45 minutes long) is necessary because business changes constantly. All of our wonderful plans go out the window when a client suddenly goes bye-bye, and we need the biweekly check-in to make adjustments and deal with challenges. The quarterly meetings allow for a deep dive to support each other at a much more tactical level. 在参加了大大小小的问责小组和 "智囊团 "之后，我发现，对于我们需要实现的目标而言，最好的形式是每季度举行一次面对面会议，每两周进行一次快速签到（快速签到议程见上文的核心结构）。每两周一次的 "签到"（45 分钟）是必要的，因为业务在不断变化。当一个客户突然离我们而去时，我们所有美好的计划都会泡汤，因此我们需要双周签到来进行调整和应对挑战。季度会议可以深入探讨，在战术层面上相互支持。
First Meeting: When a new group forms or a new member joins an existing group, it is critical to establish a strong, deep connection immediately. Now, before you say this can’t be done, try getting stuck in an elevator with someone you don’t know for an hour-you will become best of buddies for life. It can be done; it just needs to be structured correctly. Allow an hour and a half for a first meeting if you are meeting often, and if you are doing a deep-dive group, allow four hours. 第一次会议：当一个新的小组成立或一个新成员加入一个现有小组时，立即建立牢固、深入的联系至关重要。现在，在你说这不可能做到之前，试着和一个你不认识的人在电梯里呆上一个小时--你们会成为一辈子的好兄弟。这是可以做到的，只是需要正确安排。如果你们经常会面，第一次会面需要一个半小时；如果你们要进行深度小组讨论，则需要四个小时。
Master Exercise: I will never forget my first deep-dive accountability meeting back in 2011. Our group decided we would start with an exercise called “Full Financial Disclosure.” I 大师练习：我永远不会忘记 2011 年我第一次参加深度问责会议。我们小组决定从一个名为 "全面财务披露 "的练习开始。I
call it “Getting Naked.” We agreed to walk into the meeting with our tax returns, bank statements, loan statements, credit card statements-all that stuff we normally wouldn’t want a business colleague to see. Talk about a bonding exercise! 称之为 "赤裸裸"。我们同意带着我们的纳税申报单、银行对账单、贷款对账单、信用卡对账单--所有这些我们通常不想让商业同事看到的东西--走进会议。这真是一次增进感情的活动！
No Business: You may not do business with each other. You can refer work, you can help each other, and you can give freebies if you must (I suggest avoiding that), but no matter what, no money changes hands. Not only do things go sour if there is a problem (and it will affect the whole group), but complete honesty also goes away because your vendor or client is now in the room. 不做生意：你们之间不能做生意。你们可以推荐工作，可以互相帮助，如果有必要，也可以赠送免费物品（我建议避免这样做），但无论如何，钱财不能转手。如果出现问题，不仅事情会变糟（而且会影响整个团队），而且完全的诚实也会消失，因为你的供应商或客户现在就在房间里。
On my website, I share detailed examples of agendas for first meetings, check-ins and deep-dive meetings. To download the agendas, visit MikeMichalowicz.com/Resources. 在我的网站上，我分享了首次会议、签到会议和深度会议议程的详细范例。要下载这些议程，请访问 MikeMichalowicz.com/Resources。
PROFIT CENTERS 利润中心
After I started centering some of my speeches on Profit First, large businesses approached me. They wanted in. From my early conversations with these businesses, an idea was spawned for Profit Centers: locations in which small and large businesses provide free space for face-to-face PAG and Profit Pod meetings. Many banks, for example, have conference rooms (and lollipops). Some corporations have auditoriums (and lunchrooms). What better way to have a meeting than at one of the bank branches? After you wrap up the meeting, you can each walk up to the teller and make your Profit First deposit, or your quarterly withdrawal for your Profit First celebration! 在我的一些演讲开始以利润第一为中心之后，一些大企业找到了我。他们想加入进来。在我与这些企业的早期交谈中，我萌生了建立利润中心的想法：在这些地方，大小企业都可以为面对面的 PAG 和 Profit Pod 会议提供免费场地。例如，许多银行都有会议室（和棒棒糖）。一些公司有礼堂（和午餐室）。还有什么比在银行分行开会更好的呢？会议结束后，你们可以各自走到柜员机前，存入 "利润第一 "存款，或为 "利润第一 "庆祝活动提取季度存款！
Then other corporations approached me, wanting to offer discounts on their products and services. They realize that a Profit Pod represents great clients for them (hey, big business needs to be profitable too), and that it is effectively a small buying club. 然后，其他公司找到我，希望为他们的产品和服务提供折扣。他们意识到，Profit Pod 代表了他们的大客户（嘿，大企业也需要盈利），而且它实际上是一个小型采购俱乐部。
For a current list of Profit Centers, visit MikeMichalowicz.com/Resources. If you don’t see a conference meeting 有关利润中心的最新列表，请访问 MikeMichalowicz.com/Resources。如果您没有看到会议
space in your area (or services and products that you want at a lower cost point), simply contact me and we will work to get one listed. 或您想要的低价服务和产品），只需与我联系，我们将努力为您提供一个列表。
KEEP THE GROUPS HONEST! 让团体保持诚实！
In Dan Ariely’s book The (Honest) Truth About Dishonesty, he explains how we lie to everyone, including-or, says Ariely, especially- ourselves. In short, he explains how, if given the opportunity, most people will cheat a little. Few people are big cheaters-the kind you see on America’s Most Wanted-but everyone is a small cheater. We call our cheats “little white lies” to soften the truth and make ourselves feel better about cheating, but it’s still cheating. 在丹-艾瑞里（Dan Ariely）的《关于不诚实的（诚实）真相》一书中，他解释了我们是如何对所有人撒谎的，包括--或者说，艾瑞里说，尤其是--我们自己。简而言之，他解释了如果有机会的话，大多数人都会撒一点小谎。很少有人是大骗子--你可以在《美国头号通缉犯》中看到的那种--但每个人都是小骗子。我们称自己的欺骗为 "白色小谎言"，以弱化真相，让自己对欺骗感觉好一些，但这仍然是欺骗。
Weight Watchers meetings kick off with a weigh-in. You step on the scale and the facilitator notes your weight; you are the only two people who see it. There is no public embarrassment, but also no opportunity to lie. Ultimately, you come out winning because you can’t lie to yourself. 体重监控会议以称重开始。你站在体重秤上，主持人记录下你的体重；只有你们两个人看到。这样既不会当众尴尬，也没有机会撒谎。最终，你会赢，因为你无法欺骗自己。
You can’t lie with Profit First, either-not to your peers and not to yourself. This is how we make sure small cheats and little white lies don’t happen in a PAG: Each member must bring the printed-out statement from his Profit Account to each meeting. (Or, if you are meeting online, send a screenshot via email.) Numbers do not lie, even if we are tempted to do just that. (Just a teensie-weensie bit.) 在 "利润第一 "组织中，您也不能撒谎，不能对同行撒谎，也不能对自己撒谎。我们是这样确保在 PAG 中不会发生小欺骗和小谎言的：每位成员必须在每次会议上携带打印出来的利润账户报表（如果是在线会议，则通过电子邮件发送截图）。(数字不会说谎，即使我们很想这么做。(只是一点点）。
Just as it works with Weight Watchers, you don’t need to show your number to the entire group. You just need to share it with your PFP if you’re in a professionally facilitated PAG. If you are in a volunteer Profit Pod, your group needs to designate one person to be the number validator. By sharing this indisputable evidence with one person other than yourself, you won’t be able to lie to anyone (including yourself). 就像在减肥中心一样，您不需要向整个小组展示您的数字。如果您参加的是由专业人员协助的 PAG，您只需与您的 PFP 分享即可。如果您参加的是志愿者 Profit Pod，您的小组需要指定一人作为号码验证人。与自己以外的人分享这些无可争辩的证据，您就无法欺骗任何人（包括您自己）。
My friend Anjanette is the sarcastic sort, and she likes to tell a funny story. But when she came to the end of her tale about Camp Widjiwagan, her tone changed. We had been talking about this book, and about how I had already decided I wanted her to let me share her story with you as an example of how accountability groups can help people stick with the 我的朋友安珍妮特是个爱挖苦人的人，她喜欢讲有趣的故事。但是，当她讲到维吉瓦甘营地的故事结尾时，她的语气变了。我们一直在谈论这本书，谈论我是如何已经决定要让她让我与你们分享她的故事，以此为例说明责任小组如何帮助人们坚持下去。
program. She agreed and said, “You know, Mike, I joked about it, but the thing is, that trip to Camp Widjiwagan changed my life.” 计划。她同意了，并说："你知道，迈克，我开玩笑说过，但事实是，那次维吉瓦甘营之旅改变了我的人生。
When I asked how, she explained that she had always been the pudgy girl -the kid picked last for teams, the girl who faked a stomachache to get out of running the mile to save herself the embarrassment of always coming in last. She said that at Widjiwagan, everything changed. She tried to do every physical task they threw at the campers, even though her classmates didn’t expect her to do anything. 当我问她是怎么做到的，她解释说，她一直都是那个胖乎乎的女孩--那个在团队中最后一个被选中的孩子，那个假装肚子疼而不去跑一英里的女孩，以避免总是最后一名的尴尬。她说，在维吉瓦甘，一切都变了。她努力完成营员们交给她的每一项体力活，尽管同学们并不指望她做什么。
"On one of the last nights, they took us on a trail through the woods to this cabin and taught us about the constellations. Then they said, ‘Now we’re going to separate the boys and the girls and go jump in a hole in the ice.’ I was gobsmacked! Apparently we were expected to strip down to our wool socks, sit in a scorching-hot sauna and then run out in the snow to a hole in the ice where two counselors would dunk us in the freezing cold lake. "在最后一个晚上，他们带我们穿过树林，来到一间小木屋，教我们认识星座。然后他们说，'现在我们要把男生和女生分开，去跳冰洞。我听得目瞪口呆！显然，我们要脱光羊毛袜子，坐在炙热的桑拿房里，然后在雪地里跑到冰窟窿里，两个辅导员会把我们泡进冰冷的湖水里。
"When the counselors asked who wanted to do it, it was crickets. No one wanted to try it. I mean, at thirteen years old our first thoughts were probably, ‘NAKED! WHAT? ARE YOU CRAZY?’ The room was quiet and I thought, ‘Anjanette, if you don’t do this you will regret it for the rest of your life.’ So ever so slowly I lifted my hand in the air and said, ‘I’ll do it.’ "当辅导员问谁想参加时，大家都鸦雀无声。没有人愿意尝试。我是说，13 岁时我们的第一个想法可能是'裸体'！什么？你疯了吗？房间里很安静，我想，'安杰奈特，如果你不这么做，你会后悔一辈子的。'于是，我慢慢地举起手，说：'我愿意。
“My friends were shocked. They thought I was joking. But when I stood up and followed the counselor to the door, they knew I was serious. Now, because I was the girl who sat out every game, every run, every tennis match, they all felt compelled to follow suit. It was an, ‘If Anjanette is doing it, that means we have to do it’-sort of thing. So in a way, I was their accountability leader. I held them accountable to the experience and they fell in line.” "我的朋友们都很震惊。他们以为我在开玩笑。但当我站起来跟着辅导员走到门口时，他们知道我是认真的。现在，因为我是那个每场比赛、每场跑步、每场网球赛都缺席的女孩，所以他们都觉得自己必须效仿我。这是一种'如果安珍妮特这么做了，那就意味着我们也必须这么做'的感觉。因此，在某种程度上，我是他们的责任领袖。我让他们对自己的经历负责，他们也就跟着做了。
Anjanette paused to collect her thoughts. Then she said, “It was amazing, Mike. Jumping into that hole in the ice, totally naked, not caring what anyone thought of my body. And being the first one to do it-that was huge. It set the tone for the rest of my life. I’m a risk-taker now. And it’s partly because I decided to lead. As a leader, by default I held myselt accountable.” 安珍妮特停顿了一下，整理了一下思绪。然后她说："太神奇了，迈克。跳进那个冰窟窿，全身赤裸，不在乎别人怎么看我的身体。我是第一个跳的人，这太了不起了。它为我以后的生活定下了基调。我现在是个冒险家。部分原因是我决定领导他人。作为一名领导者，我必须对自己负责"。
To secure the success of Profit First in your business, to really lock it down and ensure that your business will be profitable beyond your comprehension, you must hold yourself accountable to the process by whatever means necessary. Lead a group or join a group. Either way, you will achieve levels of profitability you would never hold yourself accountable for alone. 为了确保 "利润第一 "在你的企业中取得成功，为了真正锁定它并确保你的企业将获得超乎你想象的利润，你必须通过任何必要的手段让自己对这一过程负责。领导一个小组或加入一个小组。无论采取哪种方式，你都将达到自己无法单独实现的盈利水平。
And look at it this way-at least you don’t have to jump naked into a hole in the ice on a twenty-below-zero, January Minnesota night. Anjanette would tell you that it’s not so bad, anyway. She’d say, “It’s better than square dancing.” 这样看来，至少你不用在明尼苏达州一月零下二十多度的夜晚，赤身裸体地跳进冰窟窿里。安珍妮特会告诉你，反正也没那么糟。她会说 "比跳广场舞好"
ACTION STEP 行动步骤
HOLD YOURSELF ACCOUNTABLE 对自己负责
The Only Step: Start looking for a PAG or Profit Pod that will meet your needs, or start your own. Begin that process TODAY! For a list of PFPs who lead such groups, or who can help you start one, visit the Resources tab at www.MikeMichalowicz.com. No matter what, don’t go it alone; it’s much easier to stay the course when you do it with others. 唯一的步骤：开始寻找能满足您需求的 PAG 或 Profit Pod，或者创建您自己的 PAG 或 Profit Pod。现在就开始吧！有关领导此类团体或可以帮助您创建此类团体的 PFP 名单，请访问 www.MikeMichalowicz.com 的 "资源 "选项卡。无论如何，都不要单打独斗；与他人合作，更容易坚持到底。
CHAPTER NINE: Profit First - Advanced Techniques 第九章：利润至上--高级技巧
When folks first join Weight Watchers, they set a goal of losing 10%10 \% of their body weight. Even if you weigh 300 pounds and have to lose another 150 to get down to your ideal weight for optimal health, you still only set a goal of losing 30 pounds. The strategy is to string together a series of small wins and build momentum, plain and simple; and it’s the reason why Weight Watchers has such an impressive success ratio compared to other diet programs. With 10%10 \% of your body weight kicked to the curb you can focus on the next 10%10 \%, and then the next until you get down to your ideal weight. 当人们第一次加入减肥中心时，他们设定的目标是减掉 10%10 \% 体重。即使你的体重是 300 磅，还需要减掉 150 磅才能达到你的理想体重，达到最佳健康状态，你仍然只设定了减掉 30 磅的目标。这种策略就是将一系列小的成功串联起来，形成动力，简单明了；这也是为什么与其他减肥计划相比，Weight Watchers 的成功率如此之高的原因。随着 10%10 \% 体重的减少，你可以专注于下一个 10%10 \% ，然后再下一个，直到你减到理想体重。
If on the other hand you focus on the target weight loss goal of 150 pounds from the get-go, you will likely become discouraged and give up; it takes a long time to lose an entire person! Massive goals feel exciting when you declare them, but can quickly become de-motivating factors because they seem so hard to reach and the chance to celebrate is so far off in the future. 另一方面，如果你一开始就把重点放在 150 磅的减肥目标上，你很可能会气馁和放弃；减掉一个人的体重需要很长时间！当你宣布庞大的目标时，你会觉得很兴奋，但很快就会失去动力，因为这些目标似乎很难实现，而庆祝的机会却遥遥无期。
You’ll see a lot of formerly overweight and obese people getting into running marathons and triathlons and other extreme endurance races and sports. Do they start this way right out of the gate? Heck, no. They start with a walk around the block. Then a longer walk. Then maybe a walk-run cycle. Then maybe they sign up for a 5 K . 你会看到很多以前超重和肥胖的人开始参加马拉松、铁人三项和其他极限耐力比赛和运动。他们一开始就这样吗？当然不是。他们先是绕着街区散步。然后是更长时间的步行。然后可能是步行-跑步循环。然后，也许他们会报名参加 5 公里跑。
Small wins lead to big wins, and if you started implementing Profit First back in Chapter 3, you already know that. You lost your 10%10 \% and ran your first 5K. Now you’re ready to take on the advanced stuff . Like a dieter who recently completed a few small goals, your business is healthy enough to take on bigger challenges, now, much healthier than it was before you first cracked this book. 积小胜为大胜，如果你从第 3 章开始实施 "利润第一 "计划，你就已经知道了这一点。你失去了你的 10%10 \% 并跑出了你的第一个 5 公里。现在，你已经准备好迎接更高级的挑战了。就像最近完成了几个小目标的节食者一样，你的企业现在已经足够健康，可以迎接更大的挑战，比你第一次读这本书之前要健康得多。
Here’s the deal: you are about to learn the Profit First equivalent of running your first marathon. You need to be in shape and all stretched out before you do it. So please do proceed with reading, but don’t implement this stuff until you have completed at least two full quarters 情况是这样的：您即将学习的 "利润第一 "相当于您第一次参加马拉松比赛。在此之前，你需要保持良好的状态，并做好充分的准备。因此，请继续阅读，但在完成至少两个完整的季度之前，不要实施这些内容
with the core stuff you learned about Profit First. Are you making your biweekly allocations? Are you amassing some profit, no matter how small? Have you experienced a few profit distributions? Are you participating in some form of PAG? If you answered yes (a real yes) to all four, if you’ve mastered not breaking the rules, you’re good to put on your running shoes and move forward. 利润第一 "的核心内容。你是否完成了双周分配？你是否积累了一些利润，无论多小？您是否经历过几次利润分配？您是否参与了某种形式的 PAG？如果你对这四个问题的回答都是肯定的（真正的肯定），如果你已经掌握了不违反规则的方法，那么你就可以穿上跑鞋继续前进了。
ADVANCED SIMPLIFICATION 高级简化
A few years after implementing Profit First for myself, I realized that I could really take my money management to the next level if I tweaked my system further. The stuff I taught you in the beginning of this book was working well, but there were certain times I still needed to do the accounting work to understand the financial health of my business. Sometimes my deposits weren’t made as a result of sales; they were simply reimbursements for expenses. Other times, a client paid a wad of cash up front for work that I would do in dribs and drabs over the next year. Sometimes I needed to make big purchases, and I wanted to save for them. Mine wasn’t the only business that needed tweaks; everyone I consulted with needed them. So do you. And the process is simple. You need just a few more accounts. 在为自己实施 "利润第一 "计划几年后，我意识到，如果进一步调整我的系统，我真的可以将我的资金管理提升到一个新的水平。我在本书开头教给你的东西效果很好，但在某些时候，我仍然需要进行会计工作，以了解我的业务的财务健康状况。有时，我的存款并不是销售额的结果，而只是费用的报销。还有的时候，客户会预付一沓现金，让我在接下来的一年里点点滴滴地完成工作。有时，我需要进行大宗采购，我想为此存钱。并不是只有我的业务需要调整，我咨询过的每个人都需要调整。你也一样。过程很简单。您只需要几个账户。
While it may not seem like opening additional accounts simplifies anything, it absolutely does. Whenever you can get a clear, accurate picture of how much you have to spend on a specific aspect of your business, you will make better decisions and be less likely to commit to projects, vendors and expenditures that do not fall in line with the balances in those accounts. Likewise, if you know exactly how much cash is flowing into your business at any given time, you can make better decisions about where you need to focus your efforts. 虽然开设额外的账户似乎并不能简化任何事情，但它绝对可以。只要你能清楚、准确地了解你需要在业务的某个特定方面花费多少钱，你就能做出更好的决策，更少地投入到与这些账户余额不符的项目、供应商和支出中去。同样，如果你清楚地知道在任何时候有多少现金流入你的企业，你就能更好地决定需要在哪些方面集中精力。
You already have your four foundational Profit First accounts openProfit, Operating Expenses, Owner’s Pay and Tax—plus your two notemptation accounts that don’t get touched, the Profit and 您已经开设了四个 "利润第一 "基本账户--利润、运营支出、所有者薪酬和税金--另外还有两个没有被动过的免税账户，即利润账户和税金账户。
Tax Accounts in a separate bank. Here are the additional accounts, contingent on your business needs, that I recommend you consider opening: 在另一家银行开设税务账户。以下是我建议您根据业务需要考虑开设的其他账户：
INCOME ACCOUNT 收入账户
This is probably the most helpful and important account for advanced Profit First. I can’t imagine your business not benefiting from it. In this account, you collect all of your income deposits so that you can clearly see how much cash you collected between your 10th and 25th allocations. This will separate incoming from outgoing cash, both of which were being managed by the Operating Expenses Account in the simple version of Profit First. 这可能是 "利润第一 "高级账户最有用、最重要的账户。我无法想象你的企业不从中受益。在这个账户中，你可以收集所有的收入存款，这样你就可以清楚地看到在第 10 次和第 25 次分配之间你收集了多少现金。这将把流入和流出的现金分开，在利润第一简单版中，这两种现金都是由运营支出账户管理的。
An Income Account will give you an accurate picture of how much money you collected during any period of time. And the Operating Expenses Account will transition to only paying the expenses for operations, so you will have an accurate picture of how much money is flowing out of your business at any given time. 收入账户可以让你准确了解在任何时间段内你收了多少钱。而运营支出账户将过渡到只支付运营费用，这样你就能准确了解在任何时候有多少钱从你的企业流出。
It’s critical that you adjust to your Real Revenue. If you have material and subcontractor costs, allocate these fixed amounts first, before you do the percentage allocations. Then, on the 10th and 25th of every month, allocate all remaining money in the Income Account to the other accounts: Profit, Owner’s Pay, Taxes and Operating Expenses. And possibly a few others suggested below. 根据实际收入进行调整至关重要。如果有材料和分包商成本，在进行百分比分配之前，先分配这些固定金额。然后，在每月的 10 日和 25 日，将收入账户中的所有剩余资金分配到其他账户：利润、业主薪酬、税金和运营开支。可能还有下面建议的其他一些账户。
THE VAULT 拱顶
The Vault is an ultra low-risk, interest-bearing account that you can use for short-term emergencies. At a certain point, leaving 50% in your Profit Account to act as a rainy day fund is not prudent since the money flow is a little unpredictable. A bad quarter won’t contribute much to the Profit Account. Then you take 50%50 \% out for a profit share, and now that Profit Account reserve might be too small for a big business. Every business should have a three-month reserve, meaning that, if not a single sale came in, all costs could still be covered for three months (a quarter). The question isn’t if you will have a dark day (your supplier goes out of business, your biggest client goes bankrupt, your best employees leave to start a direct competitor and your clients decide to go with them, etc.). The question is, when will your dark day come? The Vault is there for that. 金库是一个超低风险的计息账户，可用于短期应急。到了一定程度，将利润账户中的 50%留作备用金就不太稳妥了，因为资金流动有点难以预测。一个糟糕的季度不会给利润账户带来多少收益。然后你再把 50%50 \% 拿出来做利润分成，现在利润账户的储备金对于大企业来说可能太少了。每家企业都应该有三个月的储备金，也就是说，如果没有一笔销售，所有成本仍可维持三个月（一个季度）。问题不在于你是否会遇到黑暗的一天（你的供应商倒闭了，你最大的客户破产了，你最好的员工离职去创办直接竞争对手，而你的客户决定跟他们一起走，等等）。问题是，你的黑暗日子何时到来？保险库就能帮您解决这个问题。
When you set up The Vault, you must also establish certain rules for its use. What I mean is that, when you have a situation so dire that you need to access this money, you also have instructions written in advance on how to proceed. For example, if the money is pulled due to a drop in sales, you will pre-plan that, besides just trying to get more sales, you will also cut all the related costs in your business within two months if things haven’t improved. Few people have the discipline to think clearly or act appropriately in times of panic, and that’s why we document a simple set of instructions for ourselves in advance. 在建立 "金库 "时，您还必须制定一定的使用规则。我的意思是，当你遇到紧急情况需要动用这笔钱时，你也要事先写好如何处理的说明。例如，如果这笔钱是由于销售额下降而提取的，你就要事先计划好，除了努力提高销售额外，如果情况没有好转，你还要在两个月内削减企业的所有相关成本。在慌乱的时候，很少有人能有清晰的思维和适当的行动，这就是为什么我们要事先为自己记录一套简单的指令。
The idea behind The Vault and the entire Profit First system is that it puts your decisions well out in front of any money crisis. Your business dynamics may not, in fact, improve; but your decision-making will be much farther out in front of the actual financial impact. So the goal of The Vault is not to buy time; it may afford some time to address unexpected challenges, but it is really about forcing important decisions early, so your business doesn’t go into a cash crisis (you know, back to the Survival Trap). 金库 "和整个 "利润第一 "系统背后的理念是，它能让你的决策在任何资金危机发生之前就先行一步。事实上，您的企业动态可能不会得到改善，但您的决策将远远领先于实际的财务影响。因此，"金库 "的目标不是争取时间；它可能会为应对意外挑战提供一些时间，但它的真正目的是尽早做出重要决策，从而避免企业陷入现金危机（你知道，又回到了 "生存陷阱"）。
STOCKING ACCOUNT 库存账户
This is an account for big purchases and to fund stocking parts of your inventory. For example, remember my friend JB? His roof decking company, RoofDeck Solutions, Ltd., sells the materials contractors need to complete their projects. JB includes some basic nuts and bolts with each order, usually fifty or a hundred of each; yet his supplier requires a minimum order of ten thousand at a time, which costs JB roughly $5000\$ 5000. Each order will last JB ten months or longer, so he set up what he calls a “large purchase account” into which he allocates 1//201 / 20 th (that’s $250\$ 250 each time) of the funds he will need for the next big nuts and bolts purchase. Why 1//201 / 20 th? Because he knows he’ll need the next order in ten months, and he is on the 10//2510 / 25 Rhythm. Ten months, two times a month, equals twenty allocations before the next big purchase. By doing this, JB is able to chip away at the big bill before it happens. Then, when it’s time to cough up the $5000\$ 5000 for the next big nuts and bolts order, he’s ready. In the past, this bill caught him off guard and he had to scramble to cover it. 这是一个用于大宗采购和储备部分库存的账户。例如，还记得我的朋友 JB 吗？他的屋顶装饰公司 RoofDeck Solutions 有限公司销售承包商完成项目所需的材料。JB 在每份订单中都包括一些基本的螺母和螺栓，通常每种螺母和螺栓都有 50 或 100 个；但他的供应商要求每次最少订购一万个，这让 JB 损失了大约 $5000\$ 5000 。每次订货都会让 JB 花费十个月甚至更长的时间，因此他设立了一个所谓的 "大额采购账户"，将下一次大额采购螺母和螺栓所需的资金 1//201 / 20 th（即每次 $250\$ 250 ）存入该账户。为什么是 1//201 / 20 th？因为他知道下一个订单需要在十个月内完成，而他正在 10//2510 / 25 节奏上。十个月，每月两次，等于在下一次大采购前进行二十次分配。通过这种方式，JB 能够在大额账单发生之前就将其蚕食殆尽。然后，当需要为下一个大的螺母和螺栓订单支付 $5000\$ 5000 时，他已经准备好了。过去，这笔账单会让他措手不及，不得不拼命弥补。
Now, he barely feels the $250\$ 250 he allocates to his Stocking Account twice a month. 现在，他几乎感觉不到自己每月两次向袜子账户划拨的 $250\$ 250 。
PASS-THROUGH ACCOUNT 直通账户
Some businesses receive income from customers that is not to be allocated for Profit or Owner’s Pay. Sometimes you may provide a service or a product to your customer at cost (or near cost), and other times you may be reimbursed for costs outright. For example, I travel a lot for my work and in almost every case my clients reimburse my travel costs. That income is not allocated to cover payroll or added to my Profit Account. It’s a pass-through and goes directly into this account, and then off to the corresponding vendor to pay the bill. If I have paid the bill in advance, the money is deposited into the Pass-Through Account and then transferred (on the 10th or 25th) to the Operating Expenses Account, from which I paid the initial bill. By the way, with all these advanced accounts, the nickname you give each is entirely up to you. I call this one my Reimbursement Account. 有些企业从客户那里获得的收入不计入利润或业主薪酬。有时，您可能以成本价（或接近成本价）向客户提供服务或产品，有时您可能直接获得成本补偿。例如，我经常出差，几乎每次都是客户报销我的差旅费。这笔收入既不用于支付工资，也不计入我的利润账户。它是一种转嫁，直接进入这个账户，然后交给相应的供应商支付账单。如果我提前支付了账单，这笔钱就会存入转手账户，然后（在 10 日或 25 日）转入运营支出账户，我再从运营支出账户支付最初的账单。顺便说一句，对于所有这些预付款账户，你完全可以给每个账户起一个昵称。我称这个账户为报销账户。
MATERIALS ACCOUNT 材料账户
If most of your revenue (as indicated in the Instant Assessment) falls into top line revenue and does not flow through to Real Revenue, then most of your income is pass-through revenue and the core of your business is basically the management of that pass-through. If this is the case, set up a Materials Account for the money that is allocated specifically for purchase of materials. Do not allocate it for anything else. (Ever!) If for some reason there is money left over at the end of the quarter (in other words, you had a larger profit margin than you expected), you can move that balance to your Income Account (or Operating Expenses Account, if you aren’t doing advanced Profit First yet) and make the allocations accordingly. The Materials 如果你的大部分收入（如即时评估中所示）都属于顶线收入，而没有流向实际收入，那么你的大部分收入都是转手收入，你的业务核心基本上就是对转手收入的管理。如果是这种情况，请为专门用于购买材料的资金设立一个材料账户。不要将其用于其他用途。(永远不要！）如果由于某种原因在季度末有剩余资金（换句话说，你的利润率比预期的要高），你可以将余额转移到收入账户（或运营支出账户，如果你还没有进行高级利润优先），并进行相应的分配。材料
Account functions in the same way the Pass-Through Account does, but it is broken out separately so that you know its exclusive purpose is for materials. 该账户的功能与直通账户相同，但单独列出，这样你就知道它的唯一目的是用于材料。
If your business does not purchase materials, but uses contractors or people paid on commission instead, this is where you allocate the funds to pay these fine folks. Treat it just like the Materials Account, but apply it to contractors and commission-based team members. 如果您的企业不采购材料，而是使用承包商或按佣金支付报酬的人员，您就可以在这里分配资金，支付这些优秀人员的报酬。处理方式与材料账户相同，但适用于承包商和收取佣金的团队成员。
EMPLOYEE PAYROLL ACCOUNT 雇员工资账户
Employee pay is relatively predictable-full-timers are on salary and parttimers, for the most part, work an average number of hours per week. This means you can look at the cumulative gross pay for your employees plus the payroll taxes you’ll incur and allocate funds from your Income Account (if you use advanced Profit First) or Operating Expenses Account (if you use basic Profit First) to the Employee Payroll Account every 10th and 25 th. If you use a payroll service, set them up to pull the payroll from this account (not your Operating Expenses Account). 员工的薪酬是相对可预测的--全职员工领取工资，兼职员工大多每周工作平均小时数。这意味着你可以查看员工的累计工资总额，加上你将承担的工资税，然后每隔 10 天和 25 天从收入账户（如果你使用高级利润优先）或运营支出账户（如果你使用基本利润优先）向员工薪资账户分配资金。如果使用薪资服务，则应将其设置为从该账户（而不是经营开支账户）提取薪资。
MAJOR EQUIPMENT ACCOUNT 主要装备账户
Similar to your Stocking Account, this account is for big purchases you may need to make farther down the road, such as new computers or a high-end 3-D printer. Estimate how much you might have to spend on future equipment purchases, divide it by the number of months you have to save up for it, divide that number by two and allocate that amount every 10th and 25th to accumulate enough money for that big purchase. 与储备金账户类似，这个账户也是为以后可能需要的大额采购准备的，比如新电脑或高端 3-D 打印机。估算一下未来购买设备可能要花费的金额，除以你需要攒钱的月数，再除以二，然后每隔 10 个月和 25 个月分配一次，以积累足够的钱来购买大件。
DRIP ACCOUNT DRIP 账户
This account is for retainers, advance payments and pre-payments on work your company will complete over a long period of time and for which you have yet to expend resources. Say you get a big project (congratulations, by the way), and you receive $120,000\$ 120,000 from the client 该账户用于支付预付金、预付款和预付贵公司将在很长一段时间内完成的工作的款项，而贵公司尚未为此花费资源。假如你得到了一个大项目（顺便祝贺你），并从客户那里收到 $120,000\$ 120,000
up front for work you will complete every month over the period of a year. That means that each month, you will really be earning $10,000\$ 10,000. So when you get that check, put the $120,000\$ 120,000 into the Drip Account and then automatically transfer $10,000\$ 10,000 to the Income Account every month (or better yet, $5,000\$ 5,000 every 10th and 25 th). You don’t touch any of the balance in the Drip Account. You only make allocations when you drip a 在一年的时间里，你每个月都要完成的工作的预付款。这意味着，每个月你将真正赚取 $10,000\$ 10,000 。因此，当你收到支票时，将 $120,000\$ 120,000 存入滴水账户，然后每月自动将 $10,000\$ 10,000 转入收入账户（或者最好是每隔 10 天和 25 天将 $5,000\$ 5,000 转入收入账户）。您不会动用滴水账户中的任何余额。您只在滴水时进行分配。
portion of the funds-in this case, the $10,000\$ 10,000 each month-into the Income Account. 将资金的一部分--这里是指每月的 $10,000\$ 10,000 存入收入账户。
The Drip Account will help you manage the true cash flow of earned money, so that you can manage your expenses and costs. For example, the labor doing the work will be paid monthly. I helped implement a Drip Account with my friends at TravelQuest International in Prescott, Arizona. They provide their clientele with once-in-a-lifetime trips, from viewing solar eclipses from the best vantage points in the world, to visiting the South Pole to see the Aurora Australis, to experiencing zero gravity in outer space. People book these trips up to five years in advance, while the majority of the company’s expenses occur during the year of the event. Enter the Drip Account. 滴水账户将帮助您管理赚来的钱的真实现金流，这样您就可以管理您的开支和成本。例如，按月支付劳务费。我帮助亚利桑那州普雷斯科特的 TravelQuest International 公司的朋友们实施了滴水账户。他们为客户提供千载难逢的旅行，从在世界上最好的制高点观看日食，到前往南极观看南极光，再到在外太空体验零重力。人们会提前五年预订这些旅行，而公司的大部分支出都发生在活动当年。进入滴水账户。
PETTY CASH ACCOUNT 零用金账户
Set up a bank account and get a debit card for petty cash purchases, such as client lunches. Then, allocate a regular dollar amount from your Operating Expenses Account to petty cash. Me? I allocate $100\$ 100 every two weeks for myself, and also for a few employees who need it. The funds cover gifts, lunches and other small purchases. Sorry-if I’m buying, we likely aren’t having an eight-course meal. . . if it’s not in my Petty Cash Account, it ain’t in my budget. 设立一个银行账户并办理一张借记卡，用于购买零用金，如客户午餐。然后，从运营支出账户中定期划拨一美元作为零用金。我每两周为自己和一些有需要的员工划拨一次 $100\$ 100 。这笔钱用于支付礼物、午餐和其他小额消费。对不起，如果是我请客，我们可能不会吃八道菜。如果我的零用金账户里没有，我的预算里就没有。
SALES TAX ACCOUNT 销售税账户
If your business collects sales tax, every single, stinkin’ penny of the sales tax you collect is immediately allocated to this account. For example, if you sell something for $100\$ 100 and sales tax is 5%5 \%, you will deposit $105\$ 105 into your Income Account. First, transfer that $5\$ 5 into your Sales Tax Account; then do your Profit First allocations with the remaining $100\$ 100. Sales tax isn’t even legally your money; you are just acting as a collection agent for the government, so never, ever treat that money as income. Just bang people over the head for the sales tax and turn it over to the king (the government). 如果您的企业收取销售税，那么您收取的每一分钱销售税都会立即分配到这个账户。例如，如果您的销售价格为 $100\$ 100 ，而销售税为 5%5 \% ，那么您将把 $105\$ 105 存入收入账户。首先，将 $5\$ 5 转入销售税账户；然后用剩余的 $100\$ 100 进行利润优先分配。销售税在法律上根本就不是你的钱；你只是充当了政府的收税代理人，所以永远不要把这笔钱当作收入。你只需敲打人们的头来收取销售税，然后将其上交给国王（政府）。
Figure 7 is my own account setup. The account numbers are made up, of course, and the balances are not my real numbers. But they do show a 图 7 是我自己的账户设置。当然，账户号码是编造的，余额也不是我的真实数字。但它们确实显示了
very typical breakout of the cash, and the names of the accounts are the real names I have assigned to my accounts. Next to each name, in parentheses, I put either the dollar amount or percentage that goes into each account at the allocation times (the 10th and 25th). You should do the same. 这是非常典型的现金明细表，账户名称是我分配给账户的真实名称。在每个名称旁边的括号里，我标明了在分配时间（10 日和 25 日）进入每个账户的美元金额或百分比。你也应该这样做。
BANK 1 (For My Business Operations) 银行 1（用于我的业务运营）
Looking at the numbers, I can see instantly where my business stands. I can run an Instant Assessment at any time. For the purposes of this example, I set my required personal monthly income at $10,000\$ 10,000 per month. From there I can instantly calculate the total business income I need to make between every allocation period. 通过这些数字，我可以立即了解我的业务状况。我可以随时进行即时评估。在本例中，我将个人每月所需收入设定为 $10,000\$ 10,000 。这样，我就可以立即计算出我在每个分配期间需要赚取的总业务收入。
WRITE DOWN THE PROCESS 写下过程
Create a single-page document that defines the function of each account. Explain what purpose each account serves, and the process you will follow. For example, document that, on the 10th and 25th of the month, all the money in your Income Account is distributed to the Profit, Owner’s Pay, Tax, and Operating Expenses Accounts based on the respective percentages. Then, the specific dollar amounts- $75\$ 75 for Petty Cash and $1500 for Employee Pay—are transferred from the Operating Expenses Account into the respective accounts. Finally, the total money in Bank 1’s Profit and Tax Accounts are transferred to Bank 2. 创建一份单页文件，说明每个账户的功能。解释每个账户的用途，以及您将遵循的流程。例如，在文件中说明，在每月的 10 日和 25 日，收入账户中的所有资金将按照各自的百分比分配到利润、所有者工资、税金和运营支出账户。然后，将具体的美元金额--小额现金 $75\$ 75 和员工工资 1500 美元--从运营支出账户转入相应的账户。最后，银行 1 的利润账户和税金账户中的总金额转入银行 2。
This process is a system, so it needs to be documented. Your bookkeeper might have to take this over for you; otherwise, you might drink too much one night and forget the rules you set up for your accounts. Heck, you could end up allocating all of your money to your Erik Estrada Fan Club fund, a fan club of which you are the only member (even Erik dropped out). 这个过程是一个系统，因此需要记录在案。你的簿记员可能得替你做这件事；否则，你可能会在某个晚上喝多了，忘记了你为账户制定的规则。哎呀，最后你可能会把所有的钱都划拨给你的埃里克-埃斯特拉达粉丝俱乐部基金，而你是这个粉丝俱乐部的唯一成员（连埃里克都退出了）。
PICK YOUR PAY TO FIND THE NECESSARY BUSINESS INCOME 选择你的薪酬，找到必要的商业收入
The famed “monthly nut” is a horrible distraction. It’s up there with reruns of Jersey Shore. The monthly nut is a remnant of the GAAP mentality that simply tells us the number we need every month to keep the doors open. And that is nonsense. The “monthly nut” is a focus onyou guessed it-expenses, not profit. The concept of the monthly nut makes you focus on expenses and do everything you can to earn your “nut” with enough sales. In other words, it has us put costs first and makes the goal to cover expenses, not to improve profitability. Can you say “Survival Trap?” Good. I knew you could. 著名的 "每月坚果 "是一个可怕的干扰因素。它与《泽西海岸》的重播不相上下。每月螺母 "是美国通用会计准则思维的残余，它只是告诉我们每个月需要多少数字才能维持正常运转。这简直是无稽之谈。月度螺母 "关注的是你猜对了--支出，而不是利润。每月坚果 "的概念让你关注支出，并尽一切努力通过足够的销售额来赚取你的 "坚果"。换句话说，它让我们把成本放在第一位，目标是支付开支，而不是提高利润率。你会说 "生存陷阱 "吗？很好。我就知道你会。
You get what you focus on, so stop focusing on expenses. Focus on profit and the expenses will be taken care of by default. Screw the “monthly nut.” Instead, focus on your Required Income For Allocation (RIFA). This is the money you need to deposit by the 10th and again on the 25th to have a healthy business, to pay the salary you want from your business and to take the profits you deserve. Period. 你关注什么，就会得到什么，所以不要再关注支出了。把注意力放在利润上，支出就会自然而然地得到解决。去他妈的 "每月坚果"。取而代之的是，关注你的 "分配所需收入"（RIFA）。这是你需要在 10 号之前存入的钱，25 号再次存入，这样才能有一个健康的企业，才能支付你想要的薪水，才能获得你应得的利润。期间。
Take your monthly, required personal income and divide it by two, since you are getting paid twice a month. Then divide that number by the percentage being allocated in Owner’s Pay. Using the (made up) amounts on Figure 7, I would divide $5000\$ 5000 by 0.3 . The result is just over $16,000\$ 16,000 in business income, which means that by the 10th and 25th of every month I need to collect and deposit around $16,000\$ 16,000 into the Income Account to cover it. It’s really that simple. 将您每月所需的个人收入除以 2（因为您每月领取两次工资）。然后用这个数字除以业主薪资的分配比例。使用图 7 中的（编造的）数额，我将 $5000\$ 5000 除以 0.3。结果是业务收入略高于 $16,000\$ 16,000 ，这意味着到每月 10 日和 25 日，我需要收集大约 $16,000\$ 16,000 并存入收入账户，以支付业务收入。就是这么简单。
So when I look at my Income Account (above), I know instantly that I am currently falling short by $3000\$ 3000 and need to keep the sales moving. Every two weeks the Income Account drops to zero when it is allocated, and I need to rebuild it to $16,000\$ 16,000 or more. Yes, there is a nice chunk of change in my Drip Account; but that money is for services I will render over another twelve months, so it will only account for about $1000\$ 1000 every allocation period. Using this system, my sales revenue minimum becomes very, very clear. 因此，当我看到我的收入账户（如上图）时，我立刻就知道我目前的收入少了 $3000\$ 3000 ，我需要保持销售额的增长。每两周，收入账户就会在分配时降至零，我需要将其重建到 $16,000\$ 16,000 或更高。是的，我的 "滴水 "账户里有一大笔钱，但这笔钱是我在未来 12 个月内提供服务的费用，所以它在每个分配周期内只能占到 $1000\$ 1000 左右。使用这个系统，我的最低销售收入变得非常非常清晰。
WHEN YOU HAVE MORE THAN ONE BUSINESS OWNER 当你有一个以上的企业主时
Just one more point about Owner’s Pay: If you have a partner or multiple partners who are also getting paid, you need to add up the total income requirements for the company. So if you need $10,000\$ 10,000 a month and your partner also needs $10,000\$ 10,000, the total owner pay is $20,000\$ 20,000 per month. Divide that number by two; then divide again, by 0.31 , and you get an RIFA of more than $32,000\$ 32,000. 关于所有人的薪酬，还有一点：如果您有一个或多个合伙人也领取薪酬，您需要将公司的总收入需求相加。因此，如果你每月需要 $10,000\$ 10,000 ，而你的合伙人也需要 $10,000\$ 10,000 ，那么公司所有人每月的总薪酬就是 $20,000\$ 20,000 。将这个数字除以二，然后再除以 0.31，就得到了超过 $32,000\$ 32,000 的 RIFA。
You may also notice that the Profit (15%) Account with Bank 1 is at zero. That is because it is simply a holding tray for a day or two. Money gets allocated from the Income Account and goes to the Profit (15%) Account at Bank 1. Then, on the same day, I initiate a transfer to Bank 2, to pull the entire amount of money out of the Profit ( 15%15 \% ) Account at Bank 1 您可能还会注意到，银行 1 的利润（15%）账户为零。这是因为它只是一两天的托盘。资金从收入账户划拨到第 1 银行的利润（15%）账户。然后，在同一天，我向第 2 家银行转账，从第 1 家银行的利润（ 15%15 \% ）账户中取出全部资金。
and put it into the Profit Account at Bank 2. That is where the profit accumulates. And I can see, it looks as though I will have a really nice, $7000\$ 7000-plus profit celebration at the end of this quarter. It’s a simple calculation: $14,812.11 x 50%50 \%. Par-tay! 并将其存入银行 2 的利润账户。这就是利润累积的地方。我可以看到，在本季度末，我似乎会有一个非常不错的、 $7000\$ 7000 -plus 利润庆祝活动。计算很简单：14,812.11 美元 x 50%50 \% 。付账！
This same holding tray setup is in place for my Tax (15%) Account. Allocate and then remove the temptation immediately. 我的税收（15%）账户也是这样设置的。分配后立即移除诱惑。
Also, you may notice that no bank summary “grand total” is shown in the table. The accounts aren’t all automatically added up to show a total combined balance. Many banks do this for your convenience, but I suggest that you disable the option (if you can). The grand total of all your accounts shows you all the money on one big plate again- exactly the thing we want to avoid. Looking at a grand total messes with your mind, so don’t do it. 此外，您可能会注意到表格中没有显示银行汇总 "总计"。所有账户并没有自动相加以显示总余额。许多银行都会这样做，以方便你，但我建议你禁用该选项（如果可以的话）。所有账户的总计会让你再次看到所有的钱都在一个大盘子里--这正是我们想要避免的。看总计会扰乱你的思绪，所以不要这么做。
THE PARETO OVERLAP 帕累托重叠
You may be familiar with the Pareto Principle, commonly known as the " 80//2080 / 20 rule." For the history buffs: Vilfredo Federico Damasa Pareto was an Italian economist. While studying the distribution of wealth in Italy in the late 1800 s, he discovered that 20%20 \% of the Italian population owned 80%80 \% of the land. Then he looked at his garden, and observed that 20%20 \% of the peapods contained 80%80 \% of the peas. Then he looked down at his feet, and exclaimed, “OMG-I own five pairs of clogs, yet I wear these superfly boots 80%80 \% of the time!” And then, out of nowhere the theme song from The Twilight Zone started playing, thus marking the first time that music was associated with a slightly unsettling a-ha moment. 您可能对帕累托原则并不陌生，它通常被称为" 80//2080 / 20 法则"。对于历史爱好者来说：维尔弗雷多-费德里科-达马萨-帕累托是意大利经济学家。19 世纪末，他在研究意大利的财富分配时发现， 20%20 \% 的意大利人口拥有 80%80 \% 的土地。然后他看了看自己的花园，发现 20%20 \% 的豌豆荚里有 80%80 \% 的豌豆。然后，他低头看了看自己的脚，惊呼道："天哪，我有五双木屐，可我却 80%80 \% 次都穿着这双超级飞靴！"这时，《阴阳魔界》的主题曲突然响起，这标志着音乐第一次与令人不安的 "啊哈 "时刻联系在一起。
Okay, okay. I made up that last part, but you get my drift. Pareto’s pattern is everywhere. Eighty percent of the time you drive, you’re cruising down the same 20%20 \% of the roads you’ll travel in life. And, despite your love of the sale rack, you will still pull from the same 20%20 \% of the clothes hanging in your closet, 80%80 \% of the time. Chances are, you are wearing one of your fave pairs of pants or shoes right now, as you read this. You are, aren’t you? That’s Pareto’s rule at play in your own life. Cue Rod Serling and a smoldering Chesterfield cigarette. 好吧，好吧。最后一部分是我编的，但你明白我的意思。帕累托模式无处不在。在你开车的过程中，有 80% 的时间都是在你人生中会走过的 20%20 \% 相同的道路上行驶。而且，尽管你喜欢特卖架，你还是会在 80%80 \% 的时间里，从挂在衣橱里的 20%20 \% 衣服中挑选出相同的衣服。很有可能，当你读这篇文章的时候，你正穿着你最喜欢的一条裤子或一双鞋子。是的，不是吗？这就是帕累托法则在你生活中的应用。让罗德-瑟林（Rod Serling）和一支冒着烟的切斯特菲尔德（Chesterfield）香烟出场吧。
Pareto’s Principle also applies to your clients, in that 20%20 \% of them yield 80%80 \% of your revenue. This is a foundational principle of the growth strategy I detailed in my book, The Pumpkin Plan. And it goes further80%80 \% of your profit is derived from 20%20 \% of the products and/ or services you offer. 帕累托原则同样适用于你的客户，即 20%20 \% 的客户能为你带来 80%80 \% 的收入。这就是我在《南瓜计划》一书中详细阐述的增长战略的基本原则。更进一步说， 80%80 \% 你的利润来自于 20%20 \% 你提供的产品和/或服务。
The key to this advanced strategy is to connect the two-your clients and your offering. Some of your top clients buy most of your profitable offerings; some of your top clients go for the offering with the lowest profit margin. Likewise, some of your weakest clients consistently purchase your profitable stuff and some are just weak all the way around, buying the same no-profit stuff over and over again. 这一先进战略的关键在于将客户和产品这两者联系起来。你的一些顶级客户会购买你的大部分盈利产品；你的一些顶级客户会购买利润率最低的产品。同样，你的一些最弱客户会持续购买你的盈利产品，而一些最弱客户则会反复购买同样的无利产品。
Once you see the overlap, the decisions become very easy. Get rid of the “bad” clients who only want your least profitable products and services. You are losing money here, catering to clients or customers who are not a good fit for your company. 一旦你看到了重叠之处，做出决定就会变得非常容易。甩掉那些 "坏 "客户，他们只想要你利润最低的产品和服务。在这里，你正在亏损，因为你正在迎合那些不适合你公司的客户或顾客。
Find a new way to manage the weak clients who do buy your most profitable offerings. Often, “bad” clients can become better clients if you meet with them to set new expectations and methods of communication. Meet with your top clients who don’t buy profitable offerings, too. Find out how you can deliver profitable stuff to them. 找到一种新方法来管理那些购买了你最赚钱产品的弱势客户。通常情况下，如果你与 "坏 "客户会面，为他们设定新的期望和沟通方法，他们就会成为更好的客户。也要与不购买你的盈利产品的顶级客户见面。了解如何向他们提供有利可图的产品。
When you focus on profit first, even when choosing the clients and customers you are willing to work with, you increase your profit dramatically. Not only do you save money by cutting expenses related to serving weak clients, who don’t buy profitable offerings; you also free up your time, energy and creativity to focus on the clients you love, who bring in the profit. Applied to your client base, the Pareto Principle is an advanced Profit First technique that does double duty- you save money and gain profit. Gotta love that! 当你把利润放在第一位时，即使是在选择你愿意合作的客户和顾客时，你的利润也会大幅增加。你不仅可以通过削减与服务那些不买盈利产品的弱势客户相关的开支来节省开支，还可以腾出时间、精力和创造力，专注于你所钟爱的客户，他们会给你带来利润。将帕累托原则应用到你的客户群中，它是一种先进的利润至上技术，具有双重作用--既能省钱，又能获利。你一定会喜欢的！
And those beloved top clients, who routinely buy profitable offerings? You are going to rock their world. Get to know them better than they know themselves. These are the clients and customers you want to clone. Remember, profit is in productivity. Systematize the overlap of your best 还有那些心爱的顶级客户，他们经常购买有利可图的产品？你将震撼他们的世界。要比他们自己更了解他们。这些就是你要复制的客户和顾客。记住，利润在于生产力。将你的最佳客户重叠系统化
clients buying your most profitable offerings and watch your Profit Account grow by leaps and bounds. 客户购买你最赚钱的产品，看着你的利润账户飞速增长。
EMPLOYEE FORMULA 员工公式
There is a really simple formula for determining if you can afford a new hire-or if your business is currently understaffed or overstaffed. For each full-time employee, your company should generate Real Revenue of $150,000\$ 150,000 to $250,000\$ 250,000 (ideally more, but this is the minimum). So, if you want a million-dollar company, you know that you can afford four to six employees (including yourself). This is just a ballpark number; every business is unique. But do not use your super distinctive status as an excuse to hire more people. 有一个非常简单的公式可以确定您是否有能力雇佣一名新员工，或者您的企业目前是人员不足还是人员过剩。对于每名全职员工，你的公司应该产生 $150,000\$ 150,000 到 $250,000\$ 250,000 的实际收入（理想情况下更多，但这是最低要求）。因此，如果你想拥有一家百万美元级的公司，你就知道你可以负担得起四到六名员工（包括你自己）。这只是一个大概的数字，每个企业都是独一无二的。但不要以自己的超级与众不同作为雇佣更多员工的借口。
Efficiency is always the goal. Always. Not hiring your husband’s cousin who is down on his luck and “could really use a job.” Not finding space for the brilliant kid who has a ton of great ideas you could use… someday. You’re a “bottom line” person now, remember? You flipped the formula. Now, you’re working the “Sales - Profit == Expenses” system. You’re taking profit first. And that’s why you’re forced to be careful with your expenses. 效率永远是目标。始终如此。不雇用你丈夫的表弟，因为他运气不好，"真的需要一份工作"。不给有一大堆好点子的聪明孩子找地方......总有一天你会用到他。你现在是个有 "底线 "的人，还记得吗？你翻转了公式。现在，你采用的是 "销售-利润 == 支出 "系统。你把利润放在第一位。这就是为什么你不得不精打细算。
And remember-we’re talking about Real Revenue, not top line revenue. Subtract your Material and Subs cost before you divide by the magic number range to get to your ideal employee count. 记住，我们说的是实际收入，而不是最高收入。在除以理想员工人数的神奇数字范围之前，先减去材料和补贴成本。
Again, this is not an exact, perfect system, but it will give you a better and more realistic understanding of what it means to be over- or understaffed. The reason these numbers aren’t perfect is because labor costs vary tremendously. A guy cooking French fries at McDonalds will make much less than the lady who engineered the next generation smartphone. In this example, cheap labor is less costly but also has a smaller impact on revenue. The fry guy just facilitates that sale of fries, and the engineer creates an entirely new product and revenue stream. 同样，这也不是一个精确、完美的系统，但它能让你更好、更现实地理解人员过剩或不足的含义。这些数字之所以不完美，是因为劳动力成本差异巨大。一个在麦当劳做薯条的人的收入要比设计下一代智能手机的女士少得多。在这个例子中，廉价劳动力的成本较低，但对收入的影响也较小。炸薯条的人只是促进了薯条的销售，而工程师创造了一种全新的产品和收入来源。
Remember Greg Crabtree, the author of Simple Numbers, Straight Talk, Big Profits whom I met an entrepreneurial award event? I had a call with him one evening. After he poked fun at Virginia Tech (my alma mater) 还记得《简单数字，直言不讳，巨大利润》一书的作者格雷格-克拉布特里吗？一天晚上，我和他打了一个电话。在他嘲笑了弗吉尼亚理工大学（我的母校）之后
losing to Alabama (his alma mater) yet again, he shared another instant labor analysis he agreed to let me pass on to you. 再次输给阿拉巴马州（他的母校）时，他分享了另一个即时劳动分析，并同意让我转发给你们。
According to Greg, your Real Revenue must be two-and-a-half times the total labor cost if you’re running a tech business. This is because the tech industry traditionally requires expensive labor (highly-trained people who have a big impact on revenue). If, on the other hand, you are in a “cheap labor” field, such as the fast food restaurant example I used above, your Real Revenue must be four times your total labor cost. 格雷格认为，如果你经营的是一家科技企业，你的实际收入必须是总人力成本的两倍半。这是因为科技行业传统上需要昂贵的劳动力（训练有素的人员对收入有很大影响）。相反，如果你从事的是 "廉价劳动力 "行业，比如我上面提到的快餐店，那么你的实际收入必须是总劳动力成本的四倍。
For example, let’s say you’re a manufacturer with $6,000,000\$ 6,000,000 in Real Revenue. If you hire “cheap labor” (like assembly line personnel), you will divide $6,000,000\$ 6,000,000 by four to get $1,500,000\$ 1,500,000. This means that your total labor cost (the people on the floor and the folks in the office) should not exceed $1,500,000\$ 1,500,000. And if you are a manufacturer with $6,000,000\$ 6,000,000 in Real Revenue but use “expensive labor” (like scientists and engineers), divide the $6,000,000\$ 6,000,000 in Real Revenue by two-and-a-half to get a total labor cost of $2,400,000\$ 2,400,000. 例如，假设您是一家制造商，实际收入为 $6,000,000\$ 6,000,000 。如果您雇用 "廉价劳动力"（如流水线工人），您将用 $6,000,000\$ 6,000,000 除以 4 得到 $1,500,000\$ 1,500,000 。这就意味着，你的总劳动力成本（车间里的人和办公室里的人）不应超过 $1,500,000\$ 1,500,000 。如果您是实际收入为 $6,000,000\$ 6,000,000 的制造商，但使用 "昂贵的劳动力"（如科学家和工程师），则实际收入中的 $6,000,000\$ 6,000,000 除以2.5，得出总劳动力成本为 $2,400,000\$ 2,400,000 。
MINI POWER TACTICS 迷你力量战术
Some advanced Profit First strategies require very little time and are super effective. I am constantly tweaking and improving my system, so if you want to know about my latest discoveries, and share yours, visit my blog at Mike Michalowicz.com. Here are my favorites (so far): 一些高级的 "利润第一 "策略只需要很少的时间，却非常有效。我在不断调整和改进我的系统，如果你想了解我的最新发现，也想分享你的发现，请访问我的博客 Mike Michalowicz.com。以下是我的最爱（到目前为止）：
THE GOVERNMENT'S MONEY 政府的钱
It’s so easy to “borrow” from our Tax Account. (It’s really stealing, but you don’t need me to tell you that… oops. I just did.) The money is just sitting there, taunting us with all of those zeros we could put to good use. When we cave and pull from the Tax Account, we don’t feel the pain right away. But when tax time comes, we can get in really big trouble. Owing more taxes than we have money to pay means that, at a minimum, we’ll be paying interest and possibly penalties on the amount we owe. 从我们的税收账户 "借钱 "真是太容易了。(这其实是偷窃，但你不需要我告诉你......哎呀。我刚说了）。这些钱就放在那里，用那些我们可以好好利用的零来嘲弄我们。当我们屈服并从税收账户中提款时，我们不会马上感到痛苦。但当纳税时间一到，我们就会遇到大麻烦。欠税多于我们有能力缴纳的税款意味着，我们至少要为欠税金额支付利息，可能还要支付罚金。
A smart tactic is first to move this account to a third-party bank that you don’t see, and then change the name of the Tax Account to 明智的做法是先将该账户转移到一家你看不到的第三方银行，然后将税务账户的名称改为
“The Government’s Money.” Now, I suspect that, like me, you would be way more reluctant to “steal money from the government” than you would be to “borrow money from the Tax Account.” "政府的钱"现在，我猜想你们会像我一样，更不愿意 "从政府偷钱"，而不是 "从税收账户借钱"。
HIDE ACCOUNTS 隐藏账户
Following the “out of sight, out of mind” theory, you are less likely to justify transferring or withdrawing funds from your accounts if you can’t see them. Some banks allow you to “hide” accounts so that you can’t see them on first view when logging in to online banking. Try hiding all of your accounts except for the Operating Expenses Account. You can still do the disbursements and the entire Profit First system using this tactic; it just means that now you won’t consider the other accounts when making spending decisions. 根据 "眼不见，心不烦 "的理论，如果你看不到自己的账户，就不太可能有理由从账户中转账或取款。有些银行允许你 "隐藏 "账户，这样你在登录网上银行时就无法第一时间看到它们。试着隐藏除业务开支账户以外的所有账户。你仍然可以使用这种方法进行付款和整个 "利润第一 "系统；这只是意味着现在你在做支出决定时不会考虑其他账户。
OUTSIDE INCOME ACCOUNTS 外来收入账户
Chances are that as your business matures, you will add a variety of other accounts that collect income. You may have a PayPal account to collect funds, or a wire account for international business or local transfers. The challenge with these accounts is, you might start to view them as “extra,” like your own additional petty cash fund. They’re not extra. They are part of your revenue, and you need to make sure that you protect and allocate the funds just as you would any deposit into your main bank account. 随着业务的成熟，您很可能会增加各种其他收款账户。你可能有一个 PayPal 账户来收取资金，或者有一个用于国际业务或本地转账的电汇账户。这些账户面临的挑战是，你可能会开始把它们视为 "额外的"，就像你自己的额外小额现金基金。它们不是额外的。它们是你收入的一部分，你需要确保保护和分配这些资金，就像保护和分配存入你主要银行账户的任何存款一样。
For this tactic, set up all your outside income accounts so that any income is transferred to your main Income Account on a daily basis. Some banks will let you set up an auto-transfer for the total balance in the outside account, which is ideal as long as you keep whatever minimum balance is required to avoid extraneous administration fees. 为此，应设置所有外部收入账户，以便每天将任何收入转入主要收入账户。有些银行会让你为外部账户的总余额设置自动转账，这是最理想的做法，只要你保持所需的最低余额，以避免额外的管理费用。
If you can’t do this automatically, simply transfer the money to your Income Account when you do your biweekly allocations. Just note that these transfers may take a few days, so you won’t instantly have the money in the Income Account and will have to wait until your next allocation period to move the money to all the individual accounts. 如果无法自动完成，只需在双周分配时将资金转入收入账户即可。请注意，这些转账可能需要几天时间，因此您不会立即将钱存入收入账户，而必须等到下一个分配期才能将钱转入所有个人账户。
ACCOUNT SNAPSHOT 账户快照
To keep track of your accounts, set up auto-notifications for your key accounts via email or text. Have the bank report the balances of your Income Account and Operating Expenses Account to you on the 10th (when all of your money has accumulated) and the 15th (when all of your money has been allocated and all checks have been mailed; and again on the 24th (accumulated) and the 30th (allocated). Set up a daily notification of the balance in your Petty Cash Account. Check the other accounts manually. 为了跟踪你的账户，为你的主要账户设置通过电子邮件或短信发送的自动通知。让银行在第 10 天（所有资金都已累积）和第 15 天（所有资金都已分配且所有支票都已寄出；第 24 天（累积）和第 30 天（分配））向您报告收入账户和运营支出账户的余额。设置零用金账户余额的每日通知。手动检查其他账户。
This quick report will ensure that you are acutely aware of how cash flows in (Income Account) and what is available to go out of your business (Operating Expenses Account) and out of your own spending allotment (Petty Cash). 这份快速报告将确保你清楚地了解现金是如何流入的（收入账户），以及有哪些现金可以从你的业务中流出（运营支出账户）和从你自己的支出拨款中流出（零用金）。
BANK CHECKS 银行支票
Until we see that a payment has cleared, we still think of the money is ours. And sometimes we forget we wrote the check. Hello, insufficient funds charges and a ticket straight to the ninth circle of hell. This technique changes that dynamic immediately. Rather than pay with checks you write by hand and mail (if you don’t lose the envelope on the floor of your car), pay with bank checks. 在我们看到付款已经结清之前，我们仍然认为钱是我们的。有时我们会忘记支票是我们写的。你好，资金不足费用和一张直接通往第九层地狱的车票。这种技巧能立即改变这种状况。与其用你亲手写的支票付款并邮寄（如果你没把信封丢在车内地板上的话），不如用银行支票付款。
Also called “bank pay” or “bank payment processing,” bank checks are processed by your bank quickly. More importantly, the bank will pull the money for the checks you “write” immediately. This way, you know the money is gone forever as soon as you process a payment. 银行支票也称为 "银行支付 "或 "银行付款处理"，由银行快速处理。更重要的是，银行会立即为您 "开出 "的支票提取资金。这样，您就知道，一旦您处理了付款，钱就会永远消失。
Yes, the bank makes money on “the float,” and you lose any interest you may have earned in the few days it would take your payment to be received and processed by vendors. But I say, “Who cares?” Here’s the dealio: If you manage hundreds of millions or billions by processing checks and transfers manually, it’s a good strategy to cling to your money for a few days because the interest earned on your operating capital in even just a few days is significant. But for most entrepreneurs, the interest earned in “the float” is embarrassingly negligible-usually around $5\$ 5 per year, and you’ll spend more than that on postage, mailing out your payments! So let the bank do the dirty work, why don’t ya? 是的，银行赚的是 "浮动 "的钱，而你损失的是在供应商收到和处理你的付款所需的几天时间里你可能赚到的利息。但我要说，"谁在乎呢？事情是这样的：如果你通过人工处理支票和转账来管理数亿或数十亿美元的资金，那么在这几天里紧紧抓住你的钱不放是一个很好的策略，因为即使只有几天时间，你的运营资本所赚取的利息也是非常可观的。但对于大多数创业者来说，"浮存金 "所赚取的利息少得可怜--通常每年只有 $5\$ 5 左右，而且邮寄付款所花的邮费还不止这些！所以，还是让银行来做这些肮脏的工作吧。
ACTION STEP 行动步骤
PLAN TO ADVANCE 进计
Choose one of the advanced tactics or strategies detailed in this chapter and add it to your to-do list for six months from now. It may seem silly to add a to-do item so far out, but if you don’t put it on your radar, you may end up forgetting that there are advanced strategies that could help you take Profit First-and your company-to the next level. 从本章详述的高级战术或战略中选择一项，将其添加到您六个月后的待办事项清单中。在这么长的时间内添加一个待办事项似乎很傻，但如果不把它放在你的雷达上，你最终可能会忘记有一些高级策略可以帮助你将 Profit First 和你的公司提升到一个新的水平。
CHAPTER TEN: Living Profit First 第 10 章：生活利润第一
I'm going to Disneyland! 我要去迪斯尼乐园！
It’s the iconic moment-a sports team wins the championship game and the field reporter rushes over to the star player to ask the same old question: “Hey, giant football guy, you just won the Super Bowl. What are you going to do now?” The player smiles, showing a big gap in his teeth, stares right into the camera and shouts, “I’m going to Disneyland, mother@#$%&!” The station beeps out the @#$%&! part. Barely. 这是一个标志性的时刻--运动队赢得了冠军赛，现场记者冲到明星球员身边，问了一个老生常谈的问题："嘿，橄榄球巨人，你刚刚赢得了超级碗。你现在打算做什么？球员笑了，露出一口大牙，盯着镜头喊道："我要去迪斯尼乐园，妈的@#￥%&！"电台 "嘟嘟 "地把"@#$%&！"的部分播了出来。勉强可以
I thought about this phenomenon during a recent conversation with Laurie Udy, accountant and owner of Secretly Spoiled, a company that recently started using Profit First. She shared with me that she took her family on their first Disney vacation using her quarterly profit disbursement. A type-A numbers person, Laurie had been investing everything she had in her business-most of her time and all of her revenue. 最近，我在与 "秘密宠爱 "公司（Secretly Spoiled）的会计师兼所有者劳里-乌迪（Laurie Udy）的一次谈话中想到了这个现象。她和我分享了她用季度利润支出带家人去迪斯尼度假的经历。劳瑞是一个数字型人才，她把自己的一切都投入到了自己的事业中--大部分时间和全部收入。
“I was living check-to-check,” Laurie told me. “I wasn’t taking a salary.” "我过着支票对支票的生活，"劳瑞告诉我。"我没有薪水"
All of that changed as soon as Laurie started plugging Profit First into her well- organized system. Within months, her personal finances stabilized; and by the time her first quarterly disbursement came around, she had enough to take her family on their first trip to Disneyland. 自从劳里开始将 "利润第一 "纳入她井井有条的系统后，这一切都改变了。几个月内，她的个人财务状况趋于稳定；当她收到第一笔季度付款时，她已经有足够的钱带家人去迪斯尼乐园游玩了。
“The trip was amazing, and we’re already planning the next one,” Laurie said. “But what really surprised me was, after funneling all of my money into my business thinking that it was the only way to make it grow, my business actually started to grow faster when I started paying myself and focusing on the profit first!” "这次旅行太棒了，我们已经在计划下一次旅行了，"劳瑞说。"但真正让我感到惊讶的是，在我把所有的钱都投入到我的生意中，认为这是唯一能让它发展壮大的方法之后，当我开始给自己发工资并首先关注利润时，我的生意实际上开始发展得更快！"
Like so many of us used to “doing anything” to build our businesses (including going without pay and delaying profit indefinitely), Laurie had to learn how to give herself permission to use her hard-earned money not only to pay herself, but also to enjoy herself-to provide experiences for 就像我们中许多人习惯于 "不择手段 "地建立自己的事业一样（包括停薪留职和无限期推迟盈利），劳瑞必须学会如何允许自己使用辛苦赚来的钱，不仅用来支付自己的薪水，还用来享受自己的生活，为孩子们提供体验。
her family that would enhance their quality of life and create a lifetime of treasured memories. The business was no longer a cash-eating monster. Not even close. It said, “Bon Voyage!” to Laurie and her family as they cruised off to Disneyland, mother@#$%&! 这将提高她家人的生活质量，并为他们创造终生难忘的美好回忆。生意不再是吃钱的怪物。还差得远呢。它对劳瑞和她的家人说："一路顺风！"因为他们要去迪斯尼乐园了，妈妈@#$%&！
This won’t come as a shock to you: Everything you just learned about creating a Profit First business also applies to your personal life. I mean, if you think about it, running your life is like running a business. You generate income and spend money. Your income likely varies at times. You never know when a crisis might hit and make a huge dent in your bank account. And you have a vision for your life, just as you have a vision for your business-one that, before reading this book, you may have thought hinged on a lucky lottery ticket or some other sudden windfall. 这不会让你感到震惊：你刚刚学到的关于创建 "利润第一 "企业的所有知识同样适用于你的个人生活。我的意思是，如果你仔细想想，经营生活就像经营生意一样。你要创收，也要花钱。你的收入可能时有时无。你永远不知道什么时候会发生危机，使你的银行账户大打折扣。你有自己的人生愿景，就像你有自己的事业愿景一样--在读这本书之前，你可能认为这取决于一张幸运的彩票或其他突如其来的意外之财。
Now you know better. You know that in order to save enough money for a rainy day and the celebratory pleasures of life, you need to pull that money out before you spend a dime on other things. You know that a smaller plate will help you trim the fat from your lifestyle and zero in on what’s most important to you and find fun, creative solutions to get what you want. And you know that the big vision you have for your life does not have to hinge on luck or fate-it can be earned, not with a dollar for the Powerball, but with a simple change in habit, practiced consistently. 现在你知道了。你知道，为了存下足够的钱以备不时之需和生活中的庆祝之乐，你需要在花一毛钱在其他事情上之前把钱取出来。你知道，缩小开支范围可以帮助你减少生活中的脂肪，集中精力做对你来说最重要的事情，并找到有趣、有创意的解决方案来实现你的愿望。你也知道，你对生活的远大理想不一定要靠运气或命运--它是可以赚来的，不是靠一美元的强力球奖金，而是靠简单的习惯改变和坚持不懈的实践。
You know what? That’s a big, big deal. And I want to acknowledge it. I want you to acknowledge it. This small change you made, putting profit first, is the entrepreneurial equivalent of winning the World Series, the Super Bowl and Stanley Cup. You created the miracle that is your business and now, by implementing the Profit First system, you have ensured its greatness-not just in terms of profitability, but also in terms of the positive impact your business will have on the world. 你知道吗？这可是件大事我想承认这一点。我希望你也承认这一点。你所做的这个小小的改变，把利润放在第一位，就相当于创业者赢得了世界大赛、超级碗和斯坦利杯。你创造了你的企业这一奇迹，现在，通过实施利润第一系统，你确保了它的伟大--不仅仅是在盈利能力方面，而且是在你的企业将对世界产生的积极影响方面。
So guess what? It’s time to get your gappy, toothy smile on. You’re going to Disneyland! Let’s apply your championship-winning strategy to the rest of your life, okay? 你猜怎么着？是时候露出你呲牙咧嘴的笑容了。你要去迪士尼乐园了让我们把你的夺冠策略应用到你的余生中，好吗？
THE PROFIT FIRST LIFESTYLE 利润至上的生活方式
The ultimate goal of the Profit First Lifestyle is financial freedom, which I define as doing what you choose to do whenever you choose to do it. Financial freedom means that you have reached a point where the money you’ve saved yields enough interest to support your lifestyle and continues to grow. The path to financial freedom is paved with simple, small habit changes that become systematized and apply to both your business and personal finances. 利润第一生活方式的终极目标是财务自由，我对财务自由的定义是，无论何时，你都可以做自己选择做的事情。财务自由意味着你已经达到了这样一个境界，即你存下的钱产生的利息足以支持你的生活方式，并且还在持续增长。通往财务自由的道路是由简单、微小的习惯改变铺就的，这些改变会系统化，并适用于你的企业和个人财务。
Now, I did not write this book to teach you about your family budget or your 401 K , but I do know this: If you own a business, your personal financial health is in lockstep with the financial health of your business. In fact, the analogy of your business being your child is only partially accurate. A better analogy is that your business is your Siamese twin. Separating yourself from it must be done with absolute surgical precision, and even if the operation is successful you will always share a soul. 现在，我写这本书不是为了教你家庭预算或 401 K，但我知道这一点：如果你拥有一家企业，你的个人财务健康与企业的财务健康息息相关。事实上，把企业比作孩子只是部分准确。更好的比喻是，你的企业是你的连体婴儿。要将自己与企业分离开来，必须通过绝对精确的外科手术，即使手术成功，你们也将永远拥有共同的灵魂。
So, soulmate, you need to apply everything you’re doing right now (and planning to do) to fix your business with Profit First to your life, too. I wrote this chapter to serve as a take-action-now primer on living a Profit First life. I suggest you also read David Ramsey’s The Total Money Makeover. If there is a Bible for getting your personal finances lined up the right way, I believe his book is it. And who knows, maybe down the road I will write my own “New Testament.” 所以，知音，你需要把你现在所做的（和计划做的）一切，用 "利润第一 "来解决你的生意问题，也应用到你的生活中。我写这一章的目的，是作为 "利润第一 "生活的行动入门指南。我建议你也读一读大卫-拉姆齐的《彻底的金钱改造》。如果有一本圣经能让你以正确的方式安排个人财务，我相信他的书就是。谁知道呢，也许以后我也会写我自己的 "新约"。
That said, here is the core stuff you need to know about setting yourself up to live a Profit First life: 尽管如此，以下是你需要了解的关于让自己过上 "利润至上 "生活的核心内容：
Face the music. This step should be easier now that you’ve faced the truth about your company’s finances. Add up all of your monthly bills, plus your annual bills and the debt you owe. 面对现实。既然你已经面对了公司财务的真相，这一步应该会容易些。将您的月度账单、年度账单和所欠债务加在一起。
If you have any debt at all, stop accruing more. Put a freeze on all purchases you cannot pay for with cash. 如果您有任何债务，请停止累积更多债务。冻结所有不能用现金支付的消费。
Establish a personal Profit First habit. Set up an automatic withdrawal so that every time you get paid, which should now be twice a month on the 10th and 25th, a percentage immediately transfers into a retirement savings account. If you 养成 "利润第一 "的个人习惯。设置自动取款，这样每次发工资时（现在应该是每月两次，分别在 10 日和 25 日），都会有一定比例的资金立即转入退休储蓄账户。如果您
are carrying any amount of debt, keep the retirement percentage at 1%1 \% until the debt is paid off. Use every penny you have after necessary expenses to eradicate your debt. 如果您有任何债务，请将退休比例保持在 1%1 \% ，直到债务还清为止。用扣除必要开支后的每一分钱来偿还债务。
Set up your “small plates.” Create four core accounts and multiple Day-to-Day accounts. 设置您的 "小盘子"。创建四个核心账户和多个 "逐日 "账户。
a. Income Account. This is the account into which you make deposits. From this account, allocate money to the other accounts. a. 收入账户。这是您存款的账户。从这个账户向其他账户划拨资金。
b. The Vault Account. Initially, this is the “oh shit” account, the amount of savings you must have on hand to get through the month if-scratch that- when something dire happens. Now, Suze Orman recommends saving eight months’ worth of living expenses, but that’s not doable for basically any human being on this planet, right off the bat. However, you will work toward it slowly and methodically-you know, Profit First style. b. 备用金账户。一开始，这是一个 "该死 "的账户，是你手头必须有的储蓄金额，以便在发生紧急情况时能够度过这个月。现在，苏泽-奥曼（Suze Orman）建议存八个月的生活费，但这对于地球上的任何人来说都不可能一开始就做到。不过，你要慢慢地、有条不紊地努力实现这个目标，你知道，这就是 "利润第一 "的风格。
A good starting balance for The Vault is one month’s rent or mortgage payment. If you can spare that right now, transfer it to The Vault immediately. Remember, this account must be difficult to access (e.g., different bank, no online banking, no checkbook, etc.). Once you eradicate debt, The Vault will grow and grow, with the intention of having the cash you save here eventually become a source of income. This is where money makes you even more money. 金库的起始余额最好是一个月的房租或按揭付款。如果您现在有能力，请立即将其转入 "金库"。记住，这个账户必须难以使用（例如，不同的银行、没有网上银行、没有支票簿等）。一旦你消除了债务，"金库 "就会越来越大，你在这里积攒的现金最终会成为你的收入来源。这就是 "钱生钱"。
c. Recurring Payments Account. This account is for payment of your recurring bills, including fixed (e.g., your mortgage or car loan), varying (e.g., utility bills) and short-term (e.g., an installment plan for your kid’s braces). c. 经常性付款账户。该账户用于支付经常性账单，包括固定账单（如房贷或车贷）、变动账单（如水电费）和短期账单（如孩子牙套的分期付款计划）。
Determine the monthly average for your varying recurring bills, plus 10%10 \%. Then total your fixed recurring bills. Add the two totals together plus the cost of your short-term recurring bills: This is the amount you will transfer from your Income Account 确定不同经常性账单的月平均值，加上 10%10 \% 。然后合计固定经常性账单。将这两个总数相加，再加上短期经常性账单的费用：这就是您要从收入账户转出的金额
into your Recurring Payments Account every month. If you have it, transfer that amount now. 每月转入您的经常性付款账户。如果您有，请现在就转账。
d. Day-to-Day Account (multiple, if needed). There are many day-to-day costs in keeping a family running-groceries, clothes, school supplies, Girl Scout cookies, date night, running shoes, Girl Scout cookies, baby-sitting, toiletries, snow tires, Girl Scout cookies. . . sorry. If there is anything that can take me joyfully down the sugar high path, it’s the ultimate in sweet delights: Girl Scout Samoas cookies. d. 日常账户（如有需要，可多个）。维持家庭运转的日常开支很多--杂货、衣服、学习用品、女童军饼干、约会之夜、跑鞋、女童军饼干、保姆、洗漱用品、雪地轮胎、女童军饼干..对不起。如果说有什么能让我快乐地嗑糖，那就是甜食中的极品：女童子军萨莫阿斯饼干
Set up a Day-to-Day Account for anyone in the house who’s responsible for paying for these types of expenses, and transfer the amount that each person needs every 10th and 25th from the Income Account, based on spending requirements. For example, my wife and I both buy stuff for the house-I’m the Costco king, she handles the grocery stores. And we both gas up cars and pay for kid expenses. Get a debit card for each person so that purchases are deducted from the account immediately. 为家里负责支付这类费用的人设立一个 "逐日账户"，并根据支出要求，每隔 10 天和 25 天从 "收入账户 "中划拨每个人所需的金额。例如，我和妻子都会为家里买东西--我是好市多的大王，她负责杂货店。我们都给汽车加油，支付孩子的费用。为每个人办理一张借记卡，这样购买的东西就能立即从账户中扣除。
e. Debt Destroyer Account. This account receives all remaining funds and goes toward eradicating debt. Following Dave Ramsey’s advice, make the minimum payment on each debt. Then, regardless of interest rates (unless they are extreme), pay off your smallest debt first. Wipe that sucker out and then move on to the next one. Ramsey wisely says that paying off a debt, however small, creates a mental momentum that will motivate you to pay off the rest of your debt, faster. Remember, we are emotional beasts, not logical ones. e. 债务销毁者账户。该账户接收所有剩余资金，用于消除债务。按照戴夫-拉姆齐的建议，为每笔债务支付最低还款额。然后，不管利率如何（除非利率很高），先还清最小的债务。还清后再还下一笔。拉姆齐明智地指出，还清一笔债务，无论数额有多小，都会产生一种精神动力，促使你更快地还清其他债务。记住，我们是感性的动物，而不是逻辑的动物。
If you are carrying debt, I want you to cut up your credit cards. Remember, it’s much easier to go with human behavior than it is to fight it , so removing temptation is the best solution. 如果你身负债务，我希望你能砍掉你的信用卡。请记住，顺从人类的行为比对抗人类的行为要容易得多，因此，消除诱惑是最好的解决办法。
However, I do have one exception. An entrepreneur’s income can be highly unpredictable. You could have an amazing month followed by a zero-dollar month, followed by a not-bad month, followed by a why-do-Ibother month. If you follow Profit First, your Owner’s Pay Account 不过，我有一个例外。创业者的收入极难预测。你可能会有一个令人惊奇的月份，然后是一个零美元的月份，然后是一个还不错的月份，然后是一个为什么要这么做的月份。如果你遵循 "利润第一 "的原则，你的业主薪资账户
should address this and your income should become consistent. But in the beginning, it probably won’t be. And if you’re a start-up, you may not get any cash at first. For these reasons, I believe in keeping one credit card line to buffer you in dark months. Put the credit card in a sealed envelope labeled “emergency only” and give it to a trusted friend to hold onto. I am serious. You must remove temptation. Here’s how you manage your emergency credit card the Profit First way: 你应该解决这个问题，你的收入也应该变得稳定。但在开始阶段，情况可能并非如此。如果你是一家初创公司，一开始可能拿不到任何现金。出于这些原因，我认为应该保留一个信用卡额度，以便在黑暗的几个月里为你提供缓冲。把信用卡放在一个密封的信封里，贴上 "仅限紧急情况 "的标签，然后交给一位值得信赖的朋友保管。我是认真的。你必须排除诱惑。以下是 "盈利第一 "管理应急信用卡的方法：
Every quarter, as you make progress paying down debt, reduce your credit limit by 50%50 \% of the amount you paid down. Say you have a maxed-out card with a $10,000\$ 10,000 limit. By the end of the quarter, you’ve managed to pay down $3000\$ 3000 of that debt (nicely done, my friend). Now you have $7000\$ 7000 in debt and a $10,000\$ 10,000 limit. What I want you to do is call the credit card company and ask them to reduce your limit by $1500\$ 1500, which is 50%50 \% of the amount you paid down in the first quarter. Now your debt is $7000\$ 7000 and your credit limit is $8500\$ 8500. In doing this, you put up a guard rail of sorts, a mechanism to protect yourself and keep your debt total down (should you convince yourself it’s okay to max out your credit card again), while keeping a credit line buffer in place should you need the card for emergency funds during slow months. 每个季度，当您在偿还债务方面取得进展时，将您的信用额度降低 50%50 \% 您偿还的金额。假设你有一张额度为 $10,000\$ 10,000 的信用卡已被刷爆。到本季度末，你已经成功偿还了 $3000\$ 3000 笔债务（干得漂亮，我的朋友）。现在你有 $7000\$ 7000 的债务和 $10,000\$ 10,000 的限额。我想让你做的是，给信用卡公司打电话，要求他们将你的额度降低 $1500\$ 1500 ，也就是你在第一季度所还金额的 50%50 \% 。现在，您的债务为 $7000\$ 7000 ，信用额度为 $8500\$ 8500 。这样，您就建立了一个类似于护栏的机制来保护自己，并降低您的债务总额（如果您说服自己可以再次刷爆信用卡的话），同时还保留了一个信用额度缓冲区，以备您在经济不景气的月份需要信用卡作为应急资金时使用。
Keep following this method every quarter until your credit card balance is zero and your credit limit is $5000\$ 5000. Put that credit card in a sealed envelope and store it in a safe place (your wallet, it goes without saying, is not safe). Better yet, have a reliable friend hold onto it for you. This is your emergency line. 每个季度都按照这个方法做，直到你的信用卡余额为零，信用额度为 $5000\$ 5000 。把信用卡装进一个密封的信封，存放在安全的地方（不用说，你的钱包是不安全的）。最好是请一位可靠的朋友代为保管。这是您的应急电话。
Now, for those of you who say, “But Mike, if I drop my credit line, my debt-to-credit-limit ratios will fall out of favor with lenders and my interest rates will go up!” 现在，有人会说："但是，迈克，如果我放弃信用额度，我的债务与信用额度比率就会失去贷款人的青睐，我的利率就会上升！"
To that I say, “Who cares?” 对此我要说："谁在乎呢？"
The goal here is to remove financial stress from your life by eradicating debt, not to get better rates on more debt. We can worry about improving your credit score once you are debt free. Remember my buddy Phil Tirone? That’s what he does now. Once he figured out the formula for becoming debt free, he started 720CreditScore.com, his business that 我们的目标是通过消除债务来消除您生活中的财务压力，而不是为更多的债务争取更好的利率。一旦你摆脱了债务，我们就可以担心如何提高你的信用评分了。还记得我的朋友菲尔-蒂龙吗？这就是他现在的工作。一旦他找到了摆脱债务的方法，他就创办了 720CreditScore.com，他的业务包括
repairs credit scores. Follow suit… first, destroy your debt. Then, fix your score. 修复信用分数。请效仿......首先，消灭你的债务。然后，修复你的分数。
RIP OFF THE BAND-AID 撕破布
The day my daughter handed over her piggy bank in an effort to help solve my self-made financial crisis, I still had all three of my luxury cars parked in the driveway. I was still a member of the country club I never went to and had a ton of recurring expenses that, quite frankly and even more embarrassingly, I could not name. 就在女儿为了帮我解决自酿的财务危机而交出她的存钱罐的那天，我的三辆豪车还停在车道上。我仍然是我从未去过的乡村俱乐部的会员，而且还有一大堆经常性开支，坦率地说，更令人尴尬的是，我无法说出这些开支的名称。
In the weeks and months leading up to that moment, I knew I was running out of time, but still held onto the trappings of the lifestyle I had earned (but not “learned”), the lifestyle I thought I deserved and did not want to give up. But my daughter’s amazing act of selflessness woke me up to the reality that none of that stuff mattered. 在那一刻之前的几个星期和几个月里，我知道自己时日无多，但我仍然坚持着自己赢得的（但不是 "学会的"）生活方式，坚持着我认为自己应得的、不想放弃的生活方式。但是，我女儿无私奉献的惊人举动唤醒了我，让我意识到那些东西都不重要了。
It’s common for us emotional humans to give up the stuff we can no longer afford (or couldn’t afford in the first place) by small degrees. We cling. We keep hoping that something will “turn up” and “save the day,” and so we dole out the pain in small increments, biding our time. We do this because we hate loss. More specifically, we have a far greater desire to avoid losing something than we have to acquiring something. This behavioral response is called Loss Aversion, and it is mighty powerful. Combine it with the Endowment Effect-the theory that states that we place a much higher significance on something we possess than on an identical thing that we don’t possess-and you are dealing with a stubbornness resembling that of a three-year-old in a tug-of-war for a beloved blankie. (“Mine!”) 对我们这些感性的人类来说，放弃那些我们再也负担不起（或一开始就负担不起）的东西是很常见的。我们坚持。我们一直希望会有什么东西 "出现 "并 "拯救这一天"，因此我们在等待时机的同时，也在小幅度地分担痛苦。我们这样做是因为我们讨厌失去。更具体地说，我们避免失去某些东西的愿望远远大于获得某些东西的愿望。这种行为反应被称为 "损失规避"（Loss Aversion），它具有强大的威力。将它与 "禀赋效应 "相结合--该理论认为，我们对拥有的东西的重视程度要远远高于对不拥有的相同东西的重视程度--你就会发现，我们的固执就像一个三岁的孩子在为心爱的毯子进行拔河比赛（"我的！"）。
For example, the beautiful red Porsche you’ve been eyeing-it would be nice to have, for sure. But once you have it, it’s way past “nice.” Now, it’s badass (and so are you). You polish the car. You take friends for rides in it. You take selfies with that red beauty in the background of each photo (just by chance, of course). You love it because now that you own it, your relationship to it has changed, even though it’s the same car you once idly admired from the showroom floor. 例如，你一直觊觎的那辆漂亮的红色保时捷，拥有它当然很好。但一旦你拥有了它，它就不再是 "漂亮 "了。现在，它是坏蛋（你也是）。你把车擦得锃亮。开着它带朋友兜风。你自拍，每张照片的背景都是那辆红色的美女（当然只是偶然）。你爱它，因为现在你拥有了它，你与它的关系也发生了变化，尽管它还是你曾经在展厅里欣赏过的那辆车。
Then you get the notice: You missed yet another payment. If you miss one more they will repossess your baby. Your baby. So what do you do? Return the car? No, you cancel your daughter’s ballet class (she kinda sucked anyway), and your gym membership (you kinda sucked anyway), and that trip to the Cape (because everyone knows, anyone who goes to the Cape sucks… a lot). You eat ramen noodles every night. Shoot, you even cancel the insurance on the damn car and keep it parked safely in your garage until “better days” come along. So what if you can’t drive it? At least you didn’t lose it. At least it’s still yours. 然后你收到通知：你又错过了一次付款。如果你再错过一次，他们就会收回你的孩子。你的孩子那你该怎么办？还车？不，你取消了女儿的芭蕾课（反正她也挺烂的），取消了健身房会员资格（反正你也挺烂的），取消了去海角的旅行（因为大家都知道，去海角的人都很烂......很烂）。你每晚都吃拉面。你甚至取消了那辆破车的保险，把它安全地停在车库里，直到 "更好的日子 "到来。开不了车又怎样？至少你没有失去它。至少它还是你的。
I behaved the same way. I cut back everywhere I could, but nowhere that I should have. Then, when I couldn’t pay a bill and the credit cards were maxed, I cut just enough things to get by. The next month it happened all over again, only worse. Juggling bills and drumming up money were a source of constant stress. 我也是这样。我能削减的地方都削减了，但不该削减的地方却没有削减。然后，当我付不起账单、信用卡刷爆时，我就减少一些东西来勉强度日。下个月，情况又重演了，只是更糟。应付账单和攒钱一直是我的压力来源。
The night after my “piggy bank moment,” I remembered what I used to do in the past, when money was tightest in the early days of starting up a new business: I wouldn’t cut expenses in ineffective dribs and drabs. I would cut them all. 在我 "存钱罐时刻 "之后的那个晚上，我想起了过去在创业初期资金最紧张的时候我经常做的事情：我不会削减一点一滴的无效开支。我会全部削减。
It was time for me to return to what worked. It was time to rip off the Band-Aid. 现在是时候让我回到有效的方法上来了。是时候撕掉创可贴了。
I cut everything. The luxury cars? Gone. (I replaced the three cars with two used, basic models.) The swanky club membership? Gone. The little extravagances, like the Netflix account? Gone. And here is what made it easier-I realized that no one gives a crap. I mean truly, no one cares. I’m guessing you had no idea I was slashing and burning when I was in the throes, never thought for one second, “Hey, I wonder how good ol’ Mikey is making out with his financials?” And I’ll bet you aren’t crying about me right now, either. And that’s cool, because that’s reality. 我砍掉了一切。豪车？没了。(我把三辆车换成了两辆二手的基本款）。没了。小奢侈，比如 Netflix 账户？没有了。让我更轻松的是，我意识到没有人会在乎。我是说真的，没人在乎。我猜你根本不知道我在节骨眼上大开杀戒，也从没想过 "嘿，不知道老迈克的财务状况如何？"我打赌你现在也不会为我哭泣这很酷，因为这就是现实。
When you realize that 99.99%99.99 \% of the people who know you or know of you won’t care what you own or where you hang out or what your circumstances are, and that the 0.01%0.01 \% who, for whatever reason, can’t stand you will simply point a finger at you, laugh evilly and then direct 当你意识到， 99.99%99.99 \% 认识你或了解你的人不会关心你拥有什么、你在哪里出没、你的境况如何，而 0.01%0.01 \% 出于某种原因无法忍受你的人只会用手指着你，邪恶地笑着，然后直接说："你是我的朋友。
their self-loathing misery at someone else, it’s easier to ditch the pimpedout ride. 如果他们把自暴自弃的痛苦归咎于别人，那就更容易抛弃这辆拉皮条的车了。
And when you realize that 99.99%99.99 \% of the people who do know you and truly love you will rally around your courage, as my family did for me, that, that is when you will stand up, brush yourself off and say, “Let’s do it.” 当你意识到， 99.99%99.99 \% 真正了解你、真正爱你的人会像我的家人为我做的那样，团结在你的勇气周围时，你就会站起来，振作起来，说："让我们开始吧！"
DEATH TO DEBT 债台高筑
Now, your business will be sending you a quarterly profit disbursement check. Yippee! Celebration time! And do you know the best way to celebrate when you have mongo personal debt? Have a death-to- debt party. It’s super fun and goes something like this: As soon as you get your disbursement check, turn on some tunage that gets you fired up-my choice would be Metallica’s "Seek And 现在，你的企业将给你寄来季度利润分配支票。耶庆祝时刻到了！你知道当你欠下巨额个人债务时，最好的庆祝方式是什么吗？开一个债务死亡派对。它超级有趣，流程是这样的：一拿到付款支票，就打开一些能让你兴奋的音乐--我的选择是 Metallica 的 "Seek And
Destroy," but if you don’t have a mullet, do your thing. For God’s sake, though, don’t crank up the Barry Manilow or “Escape (The Piña Colada Song)” by Rupert Holmes… we want to destroy debt, here, not make love to it. 摧毁"，但如果你没有鲻鱼头，那就做你自己的事吧。不过，看在上帝的份上，千万别放巴里-曼尼洛（Barry Manilow）或鲁伯特-福尔摩斯（Rupert Holmes）的 "逃离（皮纳-科拉达之歌）"......我们是要摧毁债务，而不是与之做爱。
Then, make sure you have a glass of libation, or whatever floats your boat. Finally, take 90%90 \% of your profit disbursement and use it to pay down debt (smallest first). Call it in using your debit card, or go online and get it done immediately. Then, and only then, raise your glass and say, “Cheers to me!” Then, we dance (or swing our sweaty, stringy mullet hair around while listening to Metallica). The party is over in about ten minutes, but that debt? It’s gone forever. Hey, wasn’t that a total blast? 然后，确保你有一杯美酒，或任何能让你高兴的东西。最后，从你的利润支出中拿出 90%90 \% ，用来偿还债务（先还最小额的）。用借记卡转账，或上网立即还清。然后，举起酒杯说："为我干杯！"然后，我们翩翩起舞（或者一边听着 Metallica 的歌，一边摆动着满头大汗、乱糟糟的乌鱼头）。派对十分钟后就结束了，但债务呢？它永远消失了。嘿，是不是很爽？
You may think I’m being sarcastic here, but I’m not. To me, paying down debt is winning, and winning is fun. Get yourself some of those crackers the Brits give out at Christmas-you know, the little cardboard tubes covered in wrapping paper that two people pull apart like a wishbone to reveal little trinkets and revelry inside?-for your party. Invite your spouse. Whatever it takes to commemorate the occasion. (And if you videotape your tiny death-to-debt party, send me a link, okay? I want to post the best of the best on my blog. 你可能觉得我在讽刺你，但我没有。对我来说，还债就是赢，而赢就是乐趣。为你的派对准备一些英国人在圣诞节发放的饼干--你知道的，就是那种包着包装纸的小纸筒，两个人把它像许愿骨一样拉开，就能看到里面的小饰品和狂欢。邀请你的配偶。只要是为了纪念这个时刻。(如果你把你的 "死债派对 "录下来，给我发个链接，好吗？我想在我的博客上发布其中的精华。
Use the remaining 10%10 \% of your profit disbursement however you please. Go out to dinner. If you don’t have enough for dinner, go out for ice cream. No matter what your disbursement is, cherish it. Celebrate with it. Your business is still serving you and killing debt at the same time. 将剩余的 10%10 \% 利润支出随意支配。出去吃饭。如果不够吃晚餐，就出去吃冰淇淋。无论你的支出是多少，都要珍惜它。与它一起庆祝。你的企业仍在为你服务，同时也在消灭债务。
After you’ve eradicated your core debt-credit cards, bank loans and student loans-start using 45%45 \% of your quarterly profit disbursement to kill remaining long-term debt and keep 55%55 \% for your splurge item or experience. This is another psychological move. It’s more gratifying to get the bigger chunk of the fruits of your labor and spend it on whatever the hell you want than to take the smaller chunk. So use 45%45 \% to expedite the payoff of long-term debt beyond your normal monthly payments (mortgage, car payments) and keep the rest for whatever crazy antics you get up to. (What? I don’t judge. And I totally didn’t see anything.) 在你消除了核心债务--信用卡、银行贷款和学生贷款--之后，开始用 45%45 \% 的季度利润支出来消除剩余的长期债务，并保留 55%55 \% 用于你的挥霍项目或体验。这是另一种心理活动。从你的劳动成果中分得更多的钱，然后花在你想花的任何地方，比分得更少的钱更令人欣慰。因此，使用 45%45 \% 加快偿还超出正常月供（房贷、车贷）的长期债务，并将剩余部分留作你的任何疯狂举动。(什么？我不评论，而且我什么也没看到）。
After you own your cars and home outright and have wiped out debt from every nook and cranny of your life, one hundred percent of the profit disbursement goes to you. And this time the party had better be legit. I’m talking a band and some good booze, maybe stuffed pizza instead of plain. And my wife and I had better get an invite. 当你完全拥有了自己的汽车和房屋，并把生活中每个角落的债务都一笔勾销之后，百分之百的利润都将归你所有。这次的派对最好是合法的。我说的是一个乐队和一些好酒，也许馅饼而不是普通的。最好能邀请我和我妻子参加
LOCK IN YOUR LIFESTYLE 锁定您的生活方式
Remember the graphic in Chapter 2 that showed how our expenses increase at a parallel to our income? That is the concept of Parkinson’s Law (nothing to do with Parkinson’s disease), in which C. Northcote Parkinson explained how our available resources (time, money) expand to fill the space made available for them. This is why, if you give yourself two weeks to complete a project, you will get it done in two weeks; but if you give yourself eight weeks to finish the same project, it will take eight weeks. This is also why, if you have ten dollars in your pocket, you will spend ten dollars. As our income increases, Parkinson’s Law takes over and we spend every extra penny we earn. 还记得第 2 章中的图表吗？该图表展示了我们的支出是如何与收入同步增长的。这就是帕金森定律的概念（与帕金森病无关），C. Northcote Parkinson 在该定律中解释了我们的可用资源（时间、金钱）是如何扩大以填补其可用空间的。这就是为什么如果你给自己两周的时间来完成一个项目，你会在两周内完成；但如果你给自己八周的时间来完成同一个项目，它将需要八周的时间。这也是为什么如果你口袋里有十美元，你就会花十美元的原因。当我们的收入增加时，帕金森定律就会起作用，我们会花光赚来的每一分钱。
Now that you know your salary and actually take it, you need to live within your means. Then, you’re going to lock in your lifestyle. What that means is, no matter how good things get (and this is going to be a challenge for you, because now that you follow Profit First things will get 既然你已经知道自己的薪水，并且确实拿了薪水，那么你就需要量入为出。然后，你要锁定自己的生活方式。这意味着，无论事情变得多好（这对你来说将是一个挑战，因为现在你遵循了《利润 第一》，事情会变得
amazing), you will not expand your lifestyle in response. You need to accumulate cash-lots of it-and that means no new cars, no brand-new furniture or crazy vacations. For the next five years, you will lock it in and live the lifestyle you are designing now so that all of your extra profit goes toward giving you that ultimate reward: financial freedom. 令人惊叹），你的生活方式也不会因此而扩大。你需要积累现金--大量的现金--这意味着没有新车，没有全新的家具，也没有疯狂的假期。在接下来的五年里，你将锁定现金，过你现在设计的生活方式，这样你的所有额外利润都将用于给你带来终极奖励：财务自由。
Don’t freak out on me, now. I’m not telling you that you shouldn’t go out to dinner with your sweetie or go away for the weekend. (Were you thinking a B&B? I like B&Bs.) You need to enjoy life. I get it. What I am telling you is, in order for Profit First to have a permanent impact on your life, you need to build as big a gap as possible between what you earn and what you spend. The more cash you can collect the better, because at a certain point money starts earning you substantial money, all by itself. Money yields interest and returns from investments. And remember, once the money you have collected yields more new money every year than you spend in a year, you have achieved financial freedom. 现在别对我发火。我不是说你不应该和你的爱人出去吃晚饭，或者出去度周末。(我喜欢民宿）你需要享受生活。我明白你的意思。我想告诉你的是，为了让 "利润第一 "对你的生活产生永久性的影响，你需要在收入和支出之间拉开尽可能大的差距。你能收集的现金越多越好，因为到了一定程度，钱本身就会开始为你赚取可观的收入。钱会产生利息和投资回报。记住，一旦你收集的钱每年产生的新钱比你一年花掉的钱还多，你就实现了财务自由。
Here are five rules to help you stay locked in to your lifestyle for the next five years: 以下五条规则可帮助您在未来五年中保持自己的生活方式：
Always start by looking for a free option. 一定要从寻找免费选项开始。
Never buy new when you can get the same benefit you would if you bought used. (It’s used as soon as you buy it, anyway.) 如果买二手车能得到同样的好处，千万不要买新车。(反正一买就是二手货）。
Never pay full price if you can avoid it. 如果可以避免，千万不要付全价。
Negotiate and seek alternatives first. 首先进行谈判并寻求替代方案。
Delay major purchases until you have written down ten alternatives to making the purchase and have thought each one through. Save your splurging for Profit First quarterly disbursements! Yay! 推迟大宗采购，直到您写下十个替代购买方案，并逐个考虑清楚。把大手大脚留给 "利润第一 "季度付款！耶
The Profit First Lifestyle is a frugal lifestyle, for sure. But the frugal lifestyle is not the same as a cheap lifestyle. You can and will live very well (actually better) when you are frugal than you would when you are posing as a big spender. Why? Because frugality removes financial stress, enabling you to better appreciate and enjoy the things and experiences 利润至上的生活方式无疑是一种节俭的生活方式。但节俭的生活方式并不等于吝啬的生活方式。与大手大脚的人相比，节俭的人可以生活得很好（实际上更好）。为什么呢？因为节俭可以消除经济压力，让你更好地欣赏和享受事物和体验
you purchase. Big spenders buy the same things, but their purchases are served with a big ol’ heaping serving of massive stress. Who’s got time for that? Remember, well-dressed poverty is still poverty. 你购买的东西。大手大脚的人买同样的东西，但他们的购物却伴随着巨大的压力。谁会有时间做这些？记住，衣着光鲜的贫穷依然是贫穷。
If staring down the next five years is too much for you, that’s cool. I have a Plan B for you. (And if you do rock the five years, this is your next step after your locked-in lifestyle term is up). It’s called the Wedge Theory, a term that has been floating around entrepreneurial circles for a while, which as far as I can tell was originally coined by Brian Tracey. The idea of the Wedge Theory is to only gradually (and mindfully) upgrade your lifestyle as your income increases. Every time your income increases, you set aside half of the increase in savings so that you don’t expand your lifestyle to, as Parkinson’s Law suggests, “use all available resources.” 如果你觉得未来五年的工作太繁重，没关系。我为你准备了 B 计划。(如果你真的能坚持五年，这就是你锁定的生活方式期限结束后的下一步）。这就是所谓的 "楔形理论"（Wedge Theory），这个词已经在创业圈子里流传了一段时间，据我所知，它最初是由布莱恩-特雷西（Brian Tracey）提出的。楔形理论的理念是，随着收入的增加，逐步（用心）提升你的生活方式。每次收入增加时，你都要留出增加额的一半作为储蓄，这样就不会像帕金森定律所建议的那样，"用尽所有可用资源 "来扩大你的生活方式。
So for example, if you’re taking home $100,000\$ 100,000 (post-tax, paid by your business) and your Profit First Lifestyle means you’re setting aside $20,000\$ 20,000 every year and living on $80,000\$ 80,000; this is where you will start your wedge. Half of every income bump over and above $100,000\$ 100,000 will go directly into The Vault. The Vault starts piling up cash, and changes from a “Holy crap, I have no money” fund to a “Holy cow, that’s a lot of money” fund. 因此，举例来说，如果你的收入是 $100,000\$ 100,000 （税后，由你的企业支付），而利润第一的生活方式意味着你每年要留出 $20,000\$ 20,000 ，靠 $80,000\$ 80,000 过活；这就是你要开始楔入的地方。每次收入超过 $100,000\$ 100,000 的一半将直接进入 "金库"。金库 "开始堆积现金，并从 "我的妈呀，我没钱了 "的基金变成 "我的天哪，这可是一大笔钱 "的基金。
Let’s say your take-home income goes up to $135,000\$ 135,000, an increase of $35,000\$ 35,000 over the previous year. You would take 50%50 \% of the $35,000\$ 35,000($17,500)(\$ 17,500) and drop it into The Vault. This leaves just over $117,000\$ 117,000. Because you live the Profit First Lifestyle, you now take 20% and set it aside for savings. With the increase in income, that number is now $23,400\$ 23,400. That brings your annual savings up to right around $50,000\$ 50,000. And, you are now living on more as well- $93,600\$ 93,600, to be exact, an increase of more than $13,000\$ 13,000. Your life moves forward, but the Wedge Theory, combined with Profit First, allows your savings to climb super fast, getting you that much closer to financial freedom. 假设你的实得收入增加到 $135,000\$ 135,000 ，比上一年增加了 $35,000\$ 35,000 。你会从 $35,000\$ 35,000($17,500)(\$ 17,500) 中拿出 50%50 \% 放进 "金库"。这样就只剩下 $117,000\$ 117,000 多一点了。因为你过着利润第一的生活方式，所以你现在拿出 20% 作为储蓄。随着收入的增加，这个数字现在是 $23,400\$ 23,400 。这样，您的年储蓄额就达到了 $50,000\$ 50,000 左右。而且，你现在的生活费也增加了，确切地说，是 $93,600\$ 93,600 ，增加了 $13,000\$ 13,000 以上。你的生活在不断进步，但楔形理论与利润第一相结合，让你的储蓄快速攀升，让你离财务自由更近了一步。
PROFIT FIRST KIDS 利润第一儿童
When was the last time you got a chunk of free money? The answer is never. And even if you were granted money (thanks to old great-gramma Sally), there is always a tradeoff. Regardless of how you get your money, 你上一次得到一大笔免费资金是什么时候？答案是从来没有。即使你得到了钱（多亏了伟大的老祖母莎莉），也总是要付出代价的。无论你是如何得到钱的、
the universe seems to find a way to make us earn it. This is why I don’t gift my kids an allowance. Instead, I set up a chore list with corresponding pay rates and post it on the refrigerator. (You can download one from the Resources section at MikeMichalowicz.com.) The kids decide how much they earn, by working for it. 宇宙似乎会想办法让我们赚到钱。这就是我不给孩子零花钱的原因。相反，我制定了一份家务清单，上面列有相应的报酬标准，并把它贴在冰箱上。(您可以从 MikeMichalowicz.com 网站的 "资源 "部分下载。）孩子们通过自己的劳动来决定挣多少钱。
Give your kids some mailing envelopes (you know, the snail mail type) and have them label each one: 给孩子们一些邮寄信封（就是蜗牛邮件那种），让他们给每个信封贴上标签：
One for the big dream, like my daughter’s horse. Have them stash up to 25%25 \% of their chore money in this envelope. 一个用于大梦想，比如我女儿的马。让他们把最多 25%25 \% 的零用钱放在这个信封里。
One to help support the family. This number should be a recurring number, such as $5\$ 5 a week to contribute to groceries or entertainment. The key is to have a recurring fee so they get used to having to pay out something on a regular basis. Make sure the number is age-appropriate. 一个帮助养家的数字。这个数字应该是一个经常性的数字，比如 $5\$ 5 每周用来支付日用品或娱乐费用。关键是要有一个经常性的费用，这样他们就会习惯于定期支付一些费用。确保这个数字适合孩子的年龄。
One for impact. Have them put 5 to 10%10 \% into this envelope to give to a charity of their choice, or to use in a meaningful way… like starting their own business, one that both serves the community and makes money! 一个用于影响。让他们把 5 至 10%10 \% 放进这个信封，捐给自己选择的慈善机构，或用于有意义的方面......比如自己创业，既服务社区又赚钱！
One for The Vault. This is where they will sock away 10%10 \% of their funds for a critical emergency (hopefully your kids will never have one, but you want them prepared from day one), which will also become an investing source as the money accumulates. 一个是 "保险库"。他们将把 10%10 \% 资金存放在这里，以备不时之需（希望您的孩子永远不会遇到这种情况，但您希望他们从一开始就做好准备），随着资金的积累，这里也将成为他们的投资来源。
One envelope for mad money, to buy whatever they need or want-toys, music, books, etc. Let them earn money and have fun! 一个信封用于疯狂赚钱，买他们需要或想要的任何东西--玩具、音乐、书籍等。让他们赚到钱，玩得开心！
I mentioned my barber Lou in the Introduction. He is the master of the envelope system. He divides every day’s take among envelopes appropriate for his business. His shop has been profitable every single month for decades and he has no debt (except he owes me a haircut for mentioning him in this book). 我在导言中提到了我的理发师卢。他是信封系统的大师。他把每天的收入分给适合他生意的信封。几十年来，他的理发店每个月都能盈利，而且他没有任何债务（除了因为我在本书中提到他而欠我一次理发的钱）。
It goes without saying that the kids must follow the Profit First golden rule: Always allocate the money to the different accounts (envelopes) before doing anything else. 不言而喻，孩子们必须遵守 "利润第一 "的黄金法则：在做其他事情之前，一定要把钱分配到不同的账户（信封）中。
This system will teach your kids so much about the value of money-how to manage it, how to earn it, how to finance their dreams. It may feel strange at first (I’m talking to you, helicopter parents), and you’ll surely get some pushback; but this is a massive gift to them. Imagine how your financial life might have turned out differently, had someone taught you these important lessons and strategies? Or, if you are lucky enough that your parents did, just think about how well it served you and do the same for your kids. 这套系统将教会您的孩子很多关于金钱价值的知识--如何管理金钱、如何赚取金钱、如何为自己的梦想提供资金。一开始可能会觉得很奇怪（我说的是你，直升机父母），你肯定会遭到一些反对；但这对他们来说是一份巨大的礼物。想象一下，如果有人教给你这些重要的经验和策略，你的财务生活会有怎样不同的结果？或者，如果你足够幸运，你的父母教过你，那就想想这对你有多好，并为你的孩子做同样的事情。
Giving your kid a car may feel nice to you, but it’s selfish as hell. You are only avoiding “disappointing” your children when you indulge them and make their lives easier, and this only hurts them when they enter the “real world” completely unprepared for reality. Let your children get burned a little within the safety of your parenting, rather than scorched in the unsafe and often cruel world. 给孩子一辆车，你可能会觉得很好，但这是自私至极的行为。当你纵容孩子，让他们生活得更轻松时，你只是在避免让他们 "失望"，而当他们进入 "真实世界 "时，却对现实毫无准备，这只会伤害他们。让你的孩子在你安全的养育环境中受到一点灼伤，而不是在不安全且往往残酷的世界中受到灼伤。
One of my favorite Profit First Lifestyle nights was when my wife and I and two of our friends went into New York City to see Jimmy Fallon at his former show, Late Night with Jimmy Fallon. The tickets were in a lottery and we happened to get them. We saw the show live, and laughed and laughed. Meatloaf opened the show and Twisted Sister ended it with a rocking three-song mini-concert. Seeing Jimmy Fallon cost a whopping zero dollars. Watching Dee Schneider bang out “I Wanna Rock” cost zero dollars. In the words of the famous commercial: “An amazing night out with my wife and friends? Priceless.” 我最喜欢的 "第一生活方式"（Profit First Lifestyle）之夜之一，是我和妻子以及两个朋友去纽约看吉米-法伦（Jimmy Fallon）在他以前的节目《吉米-法伦深夜秀》（Late Night with Jimmy Fallon）上的表演。门票是抽签决定的，我们碰巧抽中了。我们看了现场表演，笑得前仰后合。Meatloaf 揭开了演出的序幕，Twisted Sister 以三首歌曲的小型音乐会结束了演出。看吉米-法伦（Jimmy Fallon）的演出只花了零美元。观看迪-施耐德演唱《我想摇滚》的费用为零美元。用那句著名的广告词来说："与我的妻子和朋友们度过一个美妙的夜晚？无价之宝"。
Here’s the deal-living the Profit First life does not have to be excruciatingly painful. I’m not suggesting that you sell everything and live in a hut, work by candlelight and eat whatever you can find on the forest floor. I’m not even suggesting that you give up the things you love. I’m simply suggesting that if you want true financial freedom, you will have to let go of your preconceived notions about what you “need” and start 这样吧--"利润第一 "的生活并不一定要痛苦不堪。我并不是建议你卖掉所有东西，住在小屋里，在烛光下工作，吃森林里的任何东西。我甚至不是建议你放弃你所爱的东西。我只是建议，如果你想获得真正的财务自由，就必须放下你对自己 "需要什么 "的先入为主的观念，开始
placing a higher value on financial independence than you do on your stuff. It’s not rocket science. And it won’t kill you. Promise. 把经济独立看得比你的东西更重要。这不是火箭科学。也不会要你的命。我保证
ACTION STEPS 行动步骤
LIVE PROFIT FIRST 活利第一
Step One: Set up corresponding Profit First allocation accounts for your personal expenses. 第一步：为个人开支设立相应的利润第一分配账户。
Step Two: Based on your most recent pay and the “lifestyle lock” explained in this chapter, figure out how much you should truly be living on. 第二步： 根据你最近的工资和本章解释的 "生活方式锁定"，算出你真正的生活费是多少。
Step Three: Have a sit-down with your entire family and talk numbers. Tell them what you’re doing with Profit First and the positive impact it will have on your family’s long-term financial health. And if it helps, you can tell the kids that this method was something suggested by “Uncle Mikey.” 第三步： 与全家人坐下来谈谈数字。告诉他们您在 "利润第一 "计划中的做法，以及该计划对您家庭长期财务健康的积极影响。如果有帮助的话，你可以告诉孩子们，这个方法是 "米奇叔叔 "建议的。
CHAPTER ELEVEN: Where It All Falls Apart 第十七章：一切分崩离析
In the spring of 1954, the notion of any athlete running a mile in less than four minutes was considered impossible. Four minutes was the accepted top limit of human potential because up until then, the fastest measured mile was four minutes and 1.4 seconds. 1954 年春天，任何运动员跑一英里不超过四分钟都被认为是不可能的。四分钟是公认的人类潜能的最高极限，因为在此之前，实测最快的一英里成绩是 4 分 1.4 秒。
Good thing Sir Roger Bannister didn’t get the memo. 好在罗杰-班尼斯特爵士没有收到备忘录。
On May 6th of that year, history was made when Bannister completed the mile in three minutes and 59.4 seconds, breaking the world record and shattering the myth that no human being could run faster than a fourminute mile. Even more surprising was the fact that although Bannister had competed in the 1952 Helsinki Olympics, he had very little time to train for this world-record race as he was also working as a junior doctor at the time. Still, he pulled it off . Was it because he didn’t get the medal he wanted in Helsinki and was driven to accomplish the “impossible” in order to redeem himself? Perhaps. Or was it simply because he believed it could be done, and he was the man to do it? Maybe. 同年 5 月 6 日，班尼斯特以 3 分 59.4 秒跑完一英里，打破了世界纪录，打破了 "没有人能跑得比四分钟一英里更快 "的神话，创造了历史。更令人吃惊的是，尽管班尼斯特参加过 1952 年赫尔辛基奥运会，但由于当时他还在做一名初级医生，因此几乎没有时间为这次打破世界纪录的比赛进行训练。但他还是成功了。这是否是因为他在赫尔辛基没有得到他想要的奖牌，为了挽回自己的损失，他被驱使去完成 "不可能完成的任务"？也许是的。或者仅仅是因为他相信可以做到，而且他就是那个能做到的人？也许吧。
Whatever gift or grace Bannister had working for him on that blustery day in England, one thing is for sure-the myth of human limit was replaced with the possibility of human potential. That Bannister shattered the myth of the four-minute mile being impossible to beat was proven just forty-six days later, when Bannister’s rival John Landy broke his record, running the mile in three minutes and 57.9 seconds. 无论班尼斯特在英国那个寒风凛冽的日子里拥有怎样的天赋或恩惠，有一件事是肯定的--人类极限的神话被人类潜力的可能性所取代。班尼斯特打破了四分钟一英里不可能被打破的神话，仅仅 46 天后，班尼斯特的竞争对手约翰-兰迪打破了他的纪录，跑出了 3 分 57.9 秒的成绩。
In working Profit First in my own business and helping entrepreneurs do the same with their own companies, I can tell you that the biggest hindrance to a successful implementation of this powerful plug-in is our own perception of limits. Even after we start working the Profit First system, we are vulnerable to tired myths about what works and what doesn’t, what can be done and what can never be achieved. 我在自己的企业中实施利润第一系统，并帮助企业家在他们的公司中实施利润第一系统，我可以告诉你，成功实施这一强大插件的最大障碍是我们自己对极限的认识。即使我们开始使用 "利润第一 "系统，我们仍然很容易受到关于什么有效、什么无效，什么可以做到、什么永远无法实现的陈旧观念的影响。
Profit First falls apart when we buy into accepted notions of how financials “should” be managed: 当我们对 "应该 "如何管理财务的公认观念深信不疑时，"利润第一 "就不攻自破了：
“It takes money to make money.” “You’ll make money at the end.” "赚钱需要钱""最后你会赚到钱"
“If you want to make more money, you need to sell more.” "如果你想赚更多的钱，你就需要卖更多的东西"。
“You just need to follow the accepted accounting principles. It’s all there.” "你只需要遵循公认的会计原则。一切都在那里。"
That last one is tough for most entrepreneurs to refute, because we hire bookkeepers, accountants and CPAs as experts. If they don’t agree with the Profit First system, maybe we should go back to our old way of doing things. Right? 对于大多数创业者来说，最后一条很难反驳，因为我们聘请了簿记员、会计师和注册会计师作为专家。如果他们不同意 "利润第一 "系统，也许我们就应该回到以前的做事方式。对吗？
Ah… nope. 啊......不。
The other day I got a call from Bob, an accountant affiliated with one of the businesses I was hired to consult with (and, let it be noted, Bob is not a PFP). He said, “You know, Mike, all of these bank accounts you set up, they’re a real pain in the ass. Each one needs to be reconciled, and there are constant transfers between them. All you need is one account. You can do all of these separate accounts on your general ledger. I mean, for God’s sake, Mike-it is so easy to be profitable. Just do the accounting and all of this other stuff is unnecessary.” 有一天，我接到鲍勃的电话，他是我受雇咨询的一家企业的会计师（请注意，鲍勃不是私营财务顾问）。他说："你知道吗，迈克，你设立的所有这些银行账户都很麻烦。每个账户都需要对账，账户之间还要不断转账。你只需要一个账户你可以在总分类账上建立所有这些独立的账户。我的意思是，看在上帝的份上，迈克--盈利太容易了。只要做好会计工作，其他的一切就都不需要了。"
I blame my snarky response on a lack of sleep, because I don’t get ruffled too often. I said, “Bob, you have about two hundred clients, right?” 我把我的尖酸刻薄归咎于睡眠不足，因为我不经常生气。我说："鲍勃，你有两百多个客户吧？"
“More like two-fifty.” "更像是二百五"
“Wow, two hundred and fifty clients,” I said. “And you do all of the accounting for them and prepare the tax returns and the P&L (profit and loss), the cash flow and balance sheets, right?” "哇，250 个客户，"我说。"你为他们做所有的会计工作，准备报税表、P&L（损益表）、现金流量表和资产负债表，对吗？"
"Yep. Of course, Mike." "是的，当然，迈克"
“And I suspect you tell them exactly what you told me,” I continued. “That they just need to do the accounting and look at the statements and it’s all right there in black and white?” "我怀疑你告诉他们的和你告诉我的一模一样"，我继续说。"他们只需要做做帐，看看报表，白纸黑字就都写好了？"
“Yes, absolutely. Where are you going with this?” "是的，当然。你这是要去哪儿？"
“I just want to know,” I replied, “what percentage of your clients are truly profitable. I want to know how many of your clients have a true chunk of "我只想知道，"我回答说，"你们客户中真正盈利的比例是多少。我想知道你们的客户中有多少是真正的大块头。
accumulating cash sitting in their business at the end of each year. I would be shocked if it was even twenty percent.” 每年年底，他们的企业都会积累现金。如果只有百分之二十，我也会感到震惊。
Radio. Silence. 广播安静
“Is it less? Is it ten percent?” I pressed. "少了吗？是百分之十吗？"我追问道。
Still no response from Bob, though I heard some heavy breathing on the other end (not the fun kind). 尽管我听到电话那头有粗重的喘息声（不是有趣的那种），但鲍勃还是没有回应。
“Are you saying that, just following the logic of accounting, less than five percent of your clients are profitable year in and year out, Bob?” "你是说，按照会计的逻辑 你的客户中只有不到5%是年复一年盈利的，鲍勃？"
Click. 点击。
“Bob, are you there? Earth to Spock. Earth to Spock. Are you there, Spock?” "鲍勃，你在吗？地球呼叫史巴克地球呼叫斯波克你在吗 斯波克
If it all boiled down to conventional wisdom, you would be rich and every business would be profitable-and we’d still be running four-minute miles. 如果这一切都归结为传统智慧，那么你就会变得富有，每家企业都会盈利，而我们仍然只能跑四分钟一英里。
The fastest way to screw up Profit First is to start sliding back into old belief systems that got you into trouble in the first place. It’s easy to do. The relief of finally getting a handle on our finances and watching our profit rise can cause us to feel that our little cash flow problem is “fixed” and we can go back to using old-fashioned accounting methods, focusing on the top line and dumping our money in one account. We think, “I get this now. I don’t need to move money around to all of these accounts. I don’t have to withdraw my profit first on every deposit.” 毁掉 "第一职业 "的最快方法，就是开始回到最初让你陷入困境的旧信念体系中去。这很容易做到。终于掌握了财务状况，看着利润上升，这种轻松的感觉会让我们觉得，我们的现金流小问题已经 "解决 "了，我们可以重新使用老式的会计方法，专注于最高限额，把钱都存到一个账户里。我们会想，"我现在明白了。我不需要把钱转到所有这些账户上。我不必每次存款都先提取利润"。
That kind of thinking, my friend, is like starting down a slippery slope. I’m not sure why you would choose that over the smooth path, but again I’ll just chalk it up to being human. 我的朋友，这种想法就像是在滑坡。我不知道你为什么会选择这种方式而不是平坦的道路，但我还是要把它归结为人类的本性。
In this chapter, I’ll share a few more pitfalls to avoid as you work the Profit First system. Chief among them is the willingness to fall in line with conventional thinking. Fight the urge! Since Bannister beat the fourminute mile, runners have knocked seventeen seconds off that time. 在本章中，我将与大家分享在使用 "利润第一 "系统时需要避免的几个陷阱。其中最主要的是愿意与传统思维保持一致。抵制冲动！自从班尼斯特跑掉四分钟一英里以来，跑步者已经将这个时间缩短了 17 秒。
Seventeen seconds! Surely you can run a profitable business-you won’t even have to break a sweat. 17 秒！你肯定能经营一家赚钱的公司，甚至不用出汗。
GOING TOO BIG, TOO FAST 操之过急
It is extremely common for entrepreneurs new to Profit First to start putting 20%20 \% or even 30%30 \% into their Profit Account right out of the gate. The next month they realize they can’t afford it and pull the money back out to pay bills, which defeats the entire process. You must allocate profit and not touch it, so you’ve got to be sure that your business can handle the reduction in operating income. 利润第一 "计划的新手企业家往往一开始就把 20%20 \% 甚至 30%30 \% 存入利润账户。下个月，他们发现自己负担不起，于是又把钱取出来付账单，这就破坏了整个过程。你必须分配利润，不能动它，所以你必须确保你的企业能够承受营业收入的减少。
To increase your profit, you need to become more efficient, to deliver the same or better results at a lower cost. Profit First works from the end goal backwards. Once upon a time, you used to try to get more efficient in order to turn a profit. Now, by taking profit first, you must become efficient to support it. Same result, reverse-engineered. 要想增加利润，就必须提高效率，以更低的成本实现相同或更好的结果。利润第一 "是从最终目标开始倒推的。以前，为了实现利润，你会努力提高工作效率。现在，通过利润优先，你必须提高效率来支持利润。同样的结果，逆向工程。
This is why I suggest you start with a small percentage. Don’t fall into the trap of hogging all of the grub, taking too much profit up front and then shuffling most of it back into your Operating Expenses Account when payroll comes due. Start with a small percentage to build the habit. Every quarter, move your Profit First allocation percentages closer to your goal by increasing them by an additional one or two percent. Starting slowly will still force you to look for ways to get better and more efficient at what you do, but you won’t be tempted to throw in the towel on the entire system because the pressure is too great or the task “impossible.” 这就是为什么我建议你从一个很小的百分比开始。不要掉进独吞所有食物的陷阱，不要在前期获取过多利润，然后在工资到期时将大部分利润转回运营支出账户。先从小比例开始，培养习惯。每个季度，将利润优先分配比例再提高一到两个百分点，使其更接近目标。慢慢开始，仍然会迫使你想方设法提高工作效率，但你不会因为压力太大或任务 "不可能完成 "而放弃整个系统。
Remember Jorge and Jose, the Profit First masters of the greater Miami area? At one point, pumped at the results they had achieved with lower percentages, they allocated 20%20 \% to their Profit Account and quickly realized their business could not support both that much profit and the tremendous growth they were experiencing. So, they adjusted the percentage until they achieved a balance with their Profit Account allocation-high enough to make a real difference in their rainy day and celebration funds, but low enough that it did not hinder growth. 还记得大迈阿密地区的利润至上大师豪尔赫和何塞吗？他们曾一度为较低的百分比所取得的成果而兴奋不已，他们向利润账户分配了 20%20 \% ，但很快就意识到，他们的业务无法同时支持这么高的利润和巨大的增长。于是，他们调整了百分比，直到利润账户的分配达到一个平衡点--高到足以让他们的雨天和庆典基金真正发挥作用，但又低到不会阻碍增长。
Jorge and Jose adjusted the Profit Account percentages on a regular basis, factoring in short- and long-term needs and delaying equipment purchases they couldn’t swing. They did everything right-and have a successful, thriving business to show for it. 豪尔赫和何塞定期调整利润账户的百分比，将短期和长期需求考虑在内，并推迟购买他们无法承受的设备。他们所做的一切都是正确的，并因此获得了成功，生意蒸蒸日上。
“Too much of a good thing” is possible, even when it comes to watching your Profit Account grow rapidly. Whether you make this mistake at the outset of implementing the Profit First system or down the road when the future looks especially rosy, be sure to correct it as soon as possible or you’ll find yourself slipping back into the Survival Trap. "好事做多了 "是有可能的，即使是在利润账户快速增长的时候。无论你是在实施利润第一系统之初，还是在未来看起来特别美好的时候犯了这个错误，一定要尽快改正，否则你会发现自己又陷入了 "生存陷阱"。
CUTTING THE WRONG COSTS 削减错误的成本
By now, you know I’m a renewed frugality junkie. I get a high from saving money, and I get the biggest rush when I find a way to eliminate an expense altogether. Still, not all expenses should be cut. We need to invest in assets, and I define assets as things that bring more efficiency to your business by allowing you to get more results at a lower cost per result. So, if an expense makes it easier to get better results, keep it or purchase it. 现在，你已经知道我是个 "节俭瘾君子 "了。我从省钱中获得快感，而当我找到一种完全消除开支的方法时，我会感到最兴奋。不过，并不是所有的开支都应该削减。我们需要对资产进行投资，而我对资产的定义是，能让你以更低的单项成本获得更多成果，从而提高业务效率的东西。因此，如果某项支出能让你更轻松地获得更好的结果，那就保留它或购买它。
I once toured the factory of a company that makes knives. When I noticed they were using old tools, one of the owners said, “Yup. We even have systems from the 1960s! We save so much money by keeping our old equipment.” 有一次，我参观了一家刀具制造公司的工厂。当我注意到他们在使用旧工具时，其中一位老板说："是啊，我们甚至还有上世纪 60 年代的系统！我们保留旧设备可以节省很多钱"。
During my tour, I also noticed that the knives they produced were inconsistent in terms of quality. Some of the knives were sharp; some were not. The handles rarely had a snug fit. Coincidentally, I had toured a different knife company earlier that week and noted that in one cumulative hour of manufacturing time they were able to turn out one perfect knife after another at a volume four times that of the company stuck in the decade of screaming Beatles fans and free love. 在参观过程中，我还注意到他们生产的刀具质量参差不齐。有些刀具锋利，有些则不锋利。刀柄也很少有贴合的。巧合的是，那周早些时候，我参观了另一家刀具公司，注意到他们在一个小时的累计生产时间内就能生产出一把又一把完美的刀具，其产量是停留在披头士歌迷尖叫和自由恋爱年代的那家公司的四倍。
Money is made by efficiency-invest in it. If a purchase will bring up your bottom line and create significant efficiency, find ways to get the same results with different or discounted equipment (or resources, or services) rather than cut the cost. 赚钱靠的是效率--投资于效率。如果某项采购能提高你的底线并创造显著的效率，那就想办法用不同的或打折的设备（或资源或服务）来获得同样的效果，而不是削减成本。
"PLOWING BACK" AND "RE-INVESTING" "再耕耘 "和 "再投资"
We use fancy terms to justify taking money out of our different allocation accounts to cover expenses. Two that are used most often are “plowback” and “re-invest,” which are really just other ways to say, “borrow.” I have done this. I “plowed back” money from my Profit Account to cover operating expenses, and boy, do I regret it. 我们用花哨的术语来证明从不同的分配账户中拿出钱来支付开支是合理的。最常用的两个词是 "回拨 "和 "再投资"，其实就是 "借钱 "的另一种说法。我曾经这样做过。我从利润账户中 "回笼 "资金，用于支付运营费用，天啊，我真后悔。
When you don’t have enough money in your Operating Expenses Account to cover expenses, it is a big red flag that your expenses are too high and you need to find a way to fix them fast. Once in a blue moon, it could also mean that you are allocating too much to Owner’s Pay or Profit. This only happens when you start with a high Profit or Owner’s Pay percentage. And when it happens, it is because you are taking a percentage of profit or pay that you are not yet able to sustain; the efficiencies are not yet in place to support your profitability. But again, this is rarely the reason your Operating Expenses Account is in the red. 当你的运营支出账户中没有足够的钱来支付开支时，这就意味着你的开支过高，你需要想办法尽快解决。偶尔也会出现这种情况，这可能意味着你分配给所有者薪酬或利润的资金过多。这种情况只有在开始时利润或业主薪酬比例较高时才会发生。当这种情况发生时，这是因为你的利润或薪酬比例还不足以支撑你的盈利能力；效率还不足以支撑你的盈利能力。但同样，这也很少是经营支出账户出现亏损的原因。
Likewise, some entrepreneurs continue to use their credit cards for day-to-day operations and call them “lines of credit.” This is not accurate. It’s money you don’t have. Your credit card bill is not an expense; it’s debt, plain and simple. Using a credit card to cover what you can’t afford is also a red flag that your expenses are too high. Stop using the credit card and reserve it for legitimate emergencies or unique circumstances (like for a purchase you must make to yield income). 同样，一些创业者继续将信用卡用于日常运营，并称之为 "信用额度"。这是不准确的。这是你没有的钱。信用卡账单不是支出，而是债务，简单明了。用信用卡来支付你负担不起的费用，也是你支出过高的一个信号。停止使用信用卡，并将其保留到合理的紧急情况或特殊情况下（如您必须购买以获得收入）。
RAIDING THE TAX ACCOUNT 劫税
In the first year or two of doing Profit First, you may get caught in a tax bind because you only pay your estimates. For example, your accountant may prepare estimates based on your business’s prior year’s income and profitability that say you should make payments of $5000\$ 5000 every quarter. 在 "利润优先 "原则实施的头一两年，您可能会因为只支付估算额而陷入税务困境。例如，您的会计师可能会根据您企业上一年的收入和盈利能力做出估算，认为您应该每季度支付 $5000\$ 5000 。
As your Profit Account and Tax Account grow, you may be surprised to see that you’re reserving about $8000\$ 8000 in taxes each quarter. Seeing this, you might think, “Hey, my accountant said I should pay $5000\$ 5000 per quarter. I’m reserving too much for taxes.” A little voice inside your head may even say, “Don’t touch that money, you’ll probably need it for taxes.” And then a louder voice will say, “Nah, don’t worry about it, you probably won’t owe it and even if you do, you have time.” Cue the $3000\$ 3000 随着利润账户和税收账户的增长，你可能会惊讶地发现，每个季度你都会预留大约 $8000\$ 8000 的税款。看到这一点，你可能会想："嘿，我的会计师说我每季度应该支付 $5000\$ 5000 。我预留的税款太多了"。你脑海中的一个小声音甚至会说："别碰那笔钱，你可能会需要它来缴税。然后，一个更大的声音会说："不，别担心，你可能不会欠税，即使欠税，你也有时间"。引发 $3000\$ 3000 。
withdrawal to pay yourself, or pay bills. (A still louder voice-one I’ve may have heard myself-might say: “Why not start leasing a brand new sports car with that money? Not only is it a business expense, you will instantly become the sexiest beast on this planet.” Do not listen! Danger, Will Robinson! Danger!) 提款是为了给自己发工资，还是为了付账单？(一个更响亮的声音--我自己可能也听到过--可能会说："为什么不开始用这笔钱租赁一辆全新的跑车呢？"为什么不用这笔钱租一辆崭新的跑车呢？这不仅是一笔业务开支，你还会立刻成为这个星球上最性感的野兽。别听他的！危险，威尔-鲁滨逊！危险！)
Big mistake. 大错特错。
As your profitability grows, your taxes will too. In fact, paying more taxes is an indicator that your business health is improving. Now, I am not saying you should ever pay more taxes than you need to (tax is just an expense like any other), but do realize that your taxes will grow as your business health does. So don’t steal from your Tax Account thinking you won’t need that money for taxes. You will. 随着盈利能力的提高，您的纳税额也会增加。事实上，纳税越多，说明你的企业健康状况越好。现在，我并不是说你应该缴纳比你需要缴纳的更多的税款（税款和其他费用一样，只是一种支出），但你要意识到，你的税款会随着你的企业健康状况的改善而增加。所以，不要从你的税收账户里偷钱，以为你不需要这笔钱来交税。你会需要的。
At times, you may even need more than you think. I messed up when I paid my estimated taxes every quarter and then used the extra money to increase my Owner’s Pay when I discovered there was money left over. Dummy! Tax estimates are based on your prior year’s income. If you make more profit this year (which you will), you will pay more taxes, but your tax estimates will not change. If you spend “leftover” money from your Tax Account simply because you allocate more than the estimate, you will be in shock come tax time. 有时，你需要的钱可能比你想象的还要多。我每季度都要缴纳预估税款，当我发现还有剩余的钱时，我就用多余的钱来增加我的 "业主薪资"。傻瓜！税款估算是基于您上一年的收入。如果您今年赚得更多利润（您会赚得更多），您将缴纳更多税款，但您的纳税估算不会改变。如果你仅仅因为分配的税款比估算的多而花掉了税收账户中 "剩余 "的钱，那么到报税的时候你会大吃一惊。
Talk to your PFP every quarter to gauge how you are doing on taxes. And don’t take money out of that Tax Account! Your business is growing by leaps and bounds, and higher taxes are definitely in your future. 每季度与您的 PFP 沟通，了解您的纳税情况。不要从税收账户中取钱！您的业务正在突飞猛进地发展，未来的税收肯定会越来越高。
Another tax issue has to do with paying down debt. I call this “paying for your sins,” because if you have debt you need to wipe out, implementing Profit First is going to hurt in the beginning. I should know-it happened to me. 另一个税务问题与偿还债务有关。我把这称为 "赎罪"，因为如果你有债务需要清偿，那么在开始时实施 "利润第一 "计划会很痛苦。我应该知道，我就遇到过这种情况。
Here’s the problem: The government gives you a tax break on expenses but does not consider the money you reserve to pay down debt an expense. The actual charges on your credit card and the interest and credit card fees can be expensed, but not your payments to pay down your cards. 问题是：政府给你的支出减税，却不把你为还债而准备的钱视为支出。信用卡的实际费用、利息和信用卡费用可以计入支出，但您为还清信用卡欠款而支付的款项却不能计入支出。
I can’t believe I’m saying this, but in this case, the government is right. You get the tax benefit in the year that you make the purchase- no matter if you paid for the expense in cash, by credit card or with funds from a bank loan or line of credit. As you become profitable and pay off debt, you will pay taxes on that income. Eliminating debt and paying taxes will feel like a double whammy. It isn’t-you just need to pay for your “sins.” 真不敢相信我会这么说，但在这种情况下，政府是对的。无论您是用现金、信用卡还是银行贷款或信用额度支付这笔费用，您都可以在购买当年享受税收优惠。当您盈利并还清债务时，您将为这笔收入纳税。消除债务和缴纳税款感觉就像双重打击。其实不然，你只需要为你的 "罪孽 "付出代价。
My own business-and life-has turned around for the better because of Profit First. I am eternally grateful for the financial stability and freedom it has given me. But I also know how easy it is to fall off of the Profit First wagon. It’s happened to me, and I’ve seen it happen to many businesses. Not only do people fall off the wagon, it rolls all over them. 因为利润第一，我自己的事业和生活发生了翻天覆地的变化。我永远感激它给我带来的财务稳定和自由。但我也知道，从 "利润第一 "的马车上掉下来是多么容易。我和许多企业都遇到过这种情况。人们不仅会从马车上摔下来，马车还会在他们身上滚来滚去。
It’s easy to fall back into the old ways because they seem to make sense (they don’t), or because our accountant says we shouldn’t bother (we should), or because we think we were happier doing things the old way (we weren’t). 我们很容易重蹈覆辙，因为老办法似乎有道理（其实不然），或者因为我们的会计师说我们不应该费心（我们应该费心），或者因为我们认为用老办法做事更快乐（其实不然）。
I’ll leave you with a quote from the great Sir Roger Bannister, who busted through the myth that the four-minute mile could not be beat: “The man who can drive himself further once the effort gets painful is the man who will win.” 伟大的罗杰-班尼斯特爵士打破了 "四分钟一英里跑不完 "的神话，他说："谁能在痛苦的努力之后让自己跑得更远，谁就能获胜"。
Right-o, Sir Roger. 好的，罗杰爵士
ACTION STEP 行动步骤
GET REAL WITH YOUR ACCOUNTANT 与会计实话实说
The Only Step: Sit down with your accountant, preferably a PFP trained in this system, and come up with a game plan to ensure that you don’t end up allocating too much revenue to your Profit Account and you do allocate enough to your Tax Account. Schedule quarterly check-ins to make sure you are consistently building up your profit and other allocations while reducing your operating expenses. 唯一的步骤：与你的会计师（最好是受过本系统培训的 PFP）坐下来，制定一个游戏计划，以确保你最终不会向利润账户分配过多的收入，同时向税收账户分配足够的收入。每季度安排一次检查，确保在减少运营开支的同时，不断增加利润和其他分配。
CHAPTER TWELVE: Financial Freedom Is Just a Few Clicks Away 第二十七章：点击几下就能实现财务自由
Life is better on the other side of the street. That’s not just a metaphor-I literally live directly across from the house I lived in when my life fell apart due to my own arrogance and belief in top line business principles. And let me tell you, life is much, much better on this side. Not just because we’re living in a house that we love. Not just because I took home and kept more salaried income last year than I’ve ever earned in my life. Life is better because I am no longer a slave to my monthly nut. The Frankenstein monster has become a beautiful Clydesdale workhorse. 街对面的生活更美好。这不仅仅是一个比喻，我就住在我的房子正对面，当时我的生活因为我自己的傲慢和对顶级商业原则的信仰而分崩离析。让我告诉你，这边的生活要好得多。这不仅仅是因为我们住在自己喜欢的房子里。不只是因为我去年拿回家并保留的工资收入比我这辈子赚的都多。生活变得更美好，是因为我不再是每月营养不良的奴隶。弗兰肯斯坦怪物已经变成了一匹美丽的克莱德代尔工作马。
Running a Profit First business and lifestyle has given me complete confidence over my finances and freed me from the endless search for a big payout. I’m no longer looking for the Holy Grail-I don’t need it. My businesses are profitable today, and they will continue to be profitable tomorrow, next month and in the years to come. I am stringing together small financial win after small financial win - every 10th and 25th of the month. 经营 "利润第一 "的事业和生活方式让我对自己的财务状况充满信心，让我从无休止地追求高额回报中解脱出来。我不再寻找圣杯--我不需要它。我的企业今天盈利，明天、下个月和未来几年都将继续盈利。每个月的 10 号和 25 号，我都会在财务上取得一个又一个的小胜利。
From my family room window, I can see my old driveway, my old yard, the front door I entered that memorable Valentine’s Day when I faced the reality that I’d lost everything. That day, after my daughter slid her piggy bank across the dining room table to me, I stared at it for a few moments, stunned silent. Though the piggy bank was in near-perfect condition, Adayla had secured the bottom stopper with clear sticky tape, duct tape and rubber bands. That’s when I remembered a lesson I had long forgotten. 从我家房间的窗户，我可以看到以前的车道，以前的院子，那个难忘的情人节，当我面对失去一切的现实时，我走进的前门。那天，女儿把她的存钱罐从餐桌上滑到我面前，我盯着存钱罐看了好一会儿，愣住了，一言不发。虽然存钱罐几乎完好无损，但 Adayla 用透明胶带、胶带和橡皮筋固定了底部的塞子。这时，我想起了我早已忘记的一个教训。
I recalled an earlier conversation when I asked, “Angel, why do you have all that tape over your piggy bank’s belly? That stopper works just fi ne.” 我想起了之前的一次谈话，当时我问："安吉尔，你为什么要在存钱罐的肚子上贴那么多胶带？那个塞子很好用
PROFIT FIRST 利润第一
She had said, “I’m saving for my own horse, Daddy. Every Sunday when you and Mommy give me my chore money, I run upstairs and put it in 她说："爸爸，我在攒钱买自己的马。每个星期天，当你和妈妈给我做家务的钱时，我都会跑上楼，把钱放进
here. I don’t want it ever coming out, until I have my horse.” That’s when it hit me: My nine-year- old daughter had a far better understanding of money management than I did. It was the most humbling moment of my life. 在这里我不想让它出来，直到我有了我的马。"我这才恍然大悟：我九岁的女儿比我更懂得理财。这是我一生中最惭愧的时刻。
I pushed the piggy bank back to her and said, “Honey, this is yours. We will be fine. I will make sure of it. I will fix what I have broken. But thank you. Thank you from the bottom of my heart.” 我把存钱罐推还给她，说："亲爱的，这是你的。我们会没事的。我会确保这一点。我会把我弄坏的东西修好。但还是要谢谢你我由衷地感谢你"
As low as I felt that day, my daughter’s selfless act gave me the courage to let go of my tired ideology and not just recover from my financial problems, but fix them permanently. 虽然那天我的心情很低落，但女儿无私的举动给了我勇气，让我放下了疲惫的思想，不仅从经济问题中恢复过来，而且永久地解决了这些问题。
The normal response to fixing problems is to try to change our habits. In The Power of Habit Charles Duhigg says habits are “click, whirr.” Triggered by something (like an empty bank account)-click- we go into our reactionary routine, like making panicky collection calls, for example -whirr. As Duhigg points out in his book, changing habits is possible but is also really, really hard. Instead, simple systems that capture the good parts of our habits and guard us from the bad parts will bring about positive and permanent change, fast. 解决问题的正常反应是试图改变我们的习惯。查尔斯-杜希格（Charles Duhigg）在《习惯的力量》（The Power of Habit）一书中说，习惯就是 "咔嗒，呜呜"。受到某种触发（比如银行账户空空如也）--"咔嗒"--我们就会进入我们的常规反应，比如打催款电话--"呼呼"。正如杜希格在书中指出的，改变习惯是可能的，但也非常非常困难。相反，简单的系统可以捕捉我们习惯中好的部分，避免坏的部分，从而快速带来积极而永久的改变。
That’s all Profit First is-a simple system that works with us as we are. All you have to do is follow it. You don’t have to get an MBA, or take an accounting course, or start devouring articles in The Wall Street Journal. You don’t have to change or “fix” who you are for this to work. It just does. 这就是 "利润第一 "的全部内容--一个与我们的实际情况相适应的简单系统。你所要做的就是遵循它。你不需要获得 MBA 学位，不需要学习会计课程，也不需要开始阅读《华尔街日报》上的文章。你不需要改变或 "修正 "自己，它就会起作用。它就是有用。
Why would I ask you to change who you are? You have been able to grow your own, amazing business doing what you do, and that’s remarkable by any measure. Now, all we need to do is capture your good money habits and put guard rails up to protect you from your “humanness.” 我为什么要你改变自己？无论从哪个角度来看，你都是了不起的。现在，我们需要做的就是抓住你良好的理财习惯，并为你的 "人性 "设置防护栏。
It really is that simple. We are going to put profit first. Period. You don’t need a miracle, or a lucky night in Vegas. You don’t need 就是这么简单。我们将把利润放在第一位。就这样你不需要奇迹，也不需要拉斯维加斯的幸运之夜。你不需要
a windfall, or a colossal client, or a worldwide phenomenon to realize the vision you’ve held for your business since you opened your first box of business cards. You simply need to put your profit first and everything 要实现你从打开第一盒名片开始就对自己的事业抱有的愿景，需要一笔意外之财，或一个巨大的客户，或一个世界性的现象。你只需把利润放在第一位，一切
else will fall into line. My daughter, now fifteen, paid her way to Europe with that piggy bank money, and she’s close to having enough to buy her horse. It’s not rocket science, and you don’t have to have a truckload of karma to get it. Financial freedom really is just a few small plates away. 其他的都会按部就班。我的女儿现在 15 岁，她用存钱罐里的钱支付了去欧洲的路费，而且她的钱也快够买马了。这不是什么火箭科学，也不需要你有一卡车的因果报应。财务自由真的就在几个小盘子之间。
Life is better on the other side of the street. Putting your profit first makes it pretty easy to get there. 街的另一边生活更美好。把利益放在首位，就能轻松到达彼岸。
You know how, at the end of some movies, after the credits roll, there’s a little bonus footage? Like in Ferris Bueller’s Day Off, when Ferris comes back on the screen and says, “You’re still here? It’s over. Go home. Go.” 你知道有些电影在片尾字幕滚动之后，会有一些额外的镜头吗？就像《费里斯-布勒的一天》里，当费里斯出现在银幕上，说："你还在这儿？结束了Go home.Go. Go."
It’s like a little treat for everyone who stayed to watch the credits. 这就像是给所有留下来观看片尾曲的人的一个小礼物。
Your bonus for sticking it out, facing the music and slogging through heady content is this: 坚持不懈，面对音乐，努力学习令人兴奋的内容，你会得到这样的奖励：
If logic worked, everyone would be rich. It’s simple-spend less than you make. But you’ve always known that, and now you know that logic alone doesn’t work. Leveraging your emotions and behavior is the most powerful profit-making tool. Profit first. Always. 如果逻辑行得通，每个人都会变得富有。很简单，少花钱多办事。但你一直都知道这一点，现在你也知道，光靠逻辑是行不通的。利用你的情绪和行为才是最强大的盈利工具。利润第一。始终如此。
You’re still here? It’s over. Go make some money. Go! 你还在这儿？结束了去赚钱吧去吧 Go！
ADDITIONAL BOOKS BY MIKE MICHALOWICZ MIKE MICHALOWICZ 的其他著作
THE PUMPKIN PLAN 南瓜计划
Who would have ever thought that the key to explosive entrepreneurial success was held by pumpkin farmers? Just as almost every pumpkin farmer grows ordinary Halloween carving pumpkins, most entrepreneurs grow ordinary, unremarkable businesses. Yet by tweaking their approach in small ways, farmers can grow giant, prize-winning pumpkins that get all the attention and press coverage. In The Pumpkin Plan, Mike Michalowicz-author of the perennial “business cult classic” The Toilet Paper Entrepreneur-reveals how applying the same few simple methods farmers use to grow colossal prize-winning pumpkins can lead entrepreneurs to grow colossally successful businesses. 谁能想到，南瓜种植者掌握着创业成功的关键？就像几乎每个南瓜农都种植普通的万圣节雕刻南瓜一样，大多数创业者种植的也是普通、不起眼的企业。然而，通过对方法进行微小的调整，农民们可以种植出巨大的、获奖的南瓜，从而获得所有关注和媒体报道。在《南瓜计划》一书中，麦克-米哈洛维奇（Mike Michalowicz）--常年被奉为 "商业经典 "的《厕纸企业家》的作者--揭示了如何运用农民用来种植巨大获奖南瓜的几种简单方法，带领创业者发展出巨大成功的企业。
Available at: Amazon.com, Barnesandnoble.com, Audible.com, iTunes.com. 可在亚马逊网站、Barnesandnoble.com、Audible.com、iTunes.com。
Bulk Purchase (25 or more copies): Joseph Fox Bookshop; (215) 563-4184 批量购买（25 册或以上）：约瑟夫-福克斯书店；（215）563-4184
THE TOILET PAPER ENTREPRENEUR 卫生纸企业家
It is real. It is raw. It is entrepreneurship. “Never started a company before? Struggling with little or no cash? Have no experience, no baseline to judge your progress against? Thank God! You’ve got a shot at making this work.” So says Mike Michalowicz, author of The Toilet Paper Entrepreneur, a business book that is so uniquely useful, so raw and entertaining, it reads like the brainchild of Steve Jobs and Chris Rock. Whether you’re just starting out or have been at this for years, Mike’s “get real” approach to business is a much needed swift kick in the pants. 它是真实的。它是原始的。这就是创业精神。"从未创办过公司？没有现金或现金很少？没有经验，没有基准线来判断你的进展？感谢上帝！你有机会成功"。厕纸企业家》（The Toilet Paper Entrepreneur）一书的作者迈克-米哈洛维奇（Mike Michalowicz）如是说，这是一本非常实用、生动有趣的商业书籍，读起来就像史蒂夫-乔布斯（Steve Jobs）和克里斯-洛克（Chris Rock）的心血结晶。无论你是刚刚开始创业，还是已经在这个领域摸爬滚打多年，迈克 "实事求是 "的经商之道都会给你一剂急需的强心针。
Available at: Amazon.com, Audible.com, iTunes.com, 可在以下网站下载亚马逊网站、Audible.com、iTunes.com、 MikeMichalowicz.com/Store.
Bulk Purchase (25 or more copies): Offices of Mike Michalowicz; (888) 244-2843 x7002 批量购买（25 份或以上）：Mike Michalowicz 办事处；(888) 244-2843 x7002
Table of Contents 目录
Title page 扉页PRAISE FOR MIKE MICHALOWICZ 对迈克-米哈洛维奇的赞誉TABLE OF CONTENTS 目录ACKNOWLEDGMENTS 致谢INTRODUCTION 引言CHAPTER ONE: Taming The Beast 第一章：驯兽驯兽CHAPTER TWO: How Profit First Works 第二章：利润第一 "如何运作CHAPTER THREE: The Naked Truth 第三章：赤裸裸的真相CHAPTER FOUR: Choose Your Own Adventure 第四章：选择你自己的冒险CHAPTER FIVE: Day One, Quarter One, Year One and Forever 第五章：第一天、第一季度、第一年和永远CHAPTER SIX: Destroying Debt 第六章：消灭债务CHAPTER SEVEN: Found Money. 第七章：捡到的钱。CHAPTER EIGHT: Sticking With It 第八章：坚持到底CHAPTER NINE: Profit First - Advanced Techniques 第九章：利润至上--高级技巧CHAPTER TEN: Living Profit First 第 10 章：生活利润第一CHAPTER ELEVEN: Where It All Falls Apart 第十七章：一切分崩离析CHAPTER TWELVE: Financial Freedom Is Just a Few Clicks Away. ADDITIONAL BOOKS BY MIKE MICHALOWICZ 第十二章：只需点击几下，就能实现财务自由。Mike Michalowicz 的其他著作
