Once upon a time, a lovely bear named Barnaby wanted to be the best honey seller. He gathered a huge Lot of honeycombs and a delicious banana for a snack. To make a Realized Profit, he opened a stall. At first, tiny mice bought an Odd Lot of honey drops, while the giant moose bought an Even Lot or a Board Lot of jars. Barnaby tracked the Producer Price Index (PPI) of flowers to see if his costs were rising.
从前，有一只可爱的熊叫巴纳比，他想成为最棒的蜂蜜推销员。他收集了一大批(Lot)蜂巢，还带了一根美味的香蕉(banana)当零食。为了获得实现利润(Realized Profit)，他开了一个小摊。起初，小老鼠们只买零星股(Odd Lot)的蜂蜜滴，而巨大的麋鹿则买整批(Even Lot)或标准的单位数量(Board Lot)的蜂蜜罐。巴纳比追踪花朵的生产价格指数(PPI)，看看他的成本是否在上升。
When his friends bought the most honey, the Positive Volume Index (PVI) was super high! Barnaby carefully watched his Sales to Cash Flow Ratio and managed his Current Account at the forest bank. For the fireflies who woke up late, Barnaby stayed open After The Bell to do After Hours Trading.
当他的朋友们买最多蜂蜜时，正交易量指数(PVI)就会特别高！巴纳比非常小心地关注他的销售额与现金流比率(Sales to Cash Flow Ratio)，并在森林银行管理着他的经常帐户(Current Account)。对于晚起的萤火虫，巴纳比在收盘铃后(After The Bell)也营业，进行收盘后交易(After Hours Trading)。
As Barnaby grew famous, he studied human things like the S&P, the Russell 2000 Index, and the NYSE Composite Index. He dreamed of building an International Fund for all bears. But the Forest King charged a Total Tax on honey. Because smaller animals paid a higher rate, it was a Regressive Tax. Barnaby calculated his Deferred Income Tax and found his Effective Tax Rate. Then, he happily checked his After Tax Operating Income - ATOI and After Tax Profit Margin.
随着巴纳比名气越来越大，他学习了人类的知识，比如标准普尔(S&P)、Russell 2000指数以及纽约股票交易所综合指数(NYSE Composite Index)。他梦想着为所有的熊建立一个国际基金(International Fund)。但是森林之王对蜂蜜征收了总税项(Total Tax)。因为小动物们支付的税率更高，所以这是一种累退税(Regressive Tax)。巴纳比计算了他的递延所得税(Deferred Income Tax)，得出了他的有效税率(Effective Tax Rate)。然后，他开心地查看了自己的税后营运收入(ATOI)和税后利润率(After Tax Profit Margin)。
To protect his stall, Barnaby asked for an Initial Margin for big orders. He controlled his Market Exposure so he wouldn't run out of honey. Thanks to his smart mind, his Wealth Added Index (WAI) was the best in the woods, and Barnaby the Bear lived happily ever after!
为了保护他的摊位，巴纳比对大订单要求收取首期保证金(Initial Margin)。他控制着自己的投资比率(Market Exposure)，这样他就不会耗尽蜂蜜。多亏了他聪明的大脑，他的财富增值指数(WAI)成了森林里最棒的，熊巴纳比从此过上了幸福快乐的生活！