¡Bienvenido a los primeros pasos en el éxito financiero de su Finca! ¡Estamos aquí para ayudarle!
Este glosario financiero agrícola en español / inglés contiene la terminología necesaria para obtener educación financiera y administrar un negocio agrícola exitoso. ¡Manténgalo a mano ya sea que esté equilibrando su chequera, negociando un préstamo o creando todo el presupuesto de su granja!
Para navegar por el glosario, haga clic en una letra que aparece a continuación o escriba en la barra de búsqueda. Para cada término financiero, la definición en español e inglés se enumera una al lado de la otra. Los términos del glosario resaltados con banners (rayas) verdes indican conceptos centrales importantes que los usuarios deben tratar de entender bien, mientras que los banners (rayas) café denotan una conexión con un cálculo importante.
Los cálculos se pueden realizar en el Financial Scorecard (En Inglés, Español Próximamente) cuando se trabaja en un presupuesto comercial agrícola.
Welcome to the first steps in farm financial success! We are here to help!
This Spanish/English Farm Financial glossary holds the terminology necessary to gain financial literacy and run a successful farm business. Keep it handy whether you are balancing your checkbook, negotiating a loan, or creating your whole farm budget!
To navigate the glossary, click on a letter listed below or type in the search bar. For each financial term, the Spanish and English definition is listed side-by-side. Glossary terms highlighted with green banners indicate important core concepts that users should aim to understand well, while the brown banners denote a connection to an important calculation.
Calculations can be performed in the Financial Scorecard when working on a farm business budget.
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R
REPAYMENT CAPACITY
A measurement of the ability of a borrower to repay loans.
CAPACIDAD DE REEMBOLSO
Una medida de la capacidad de un prestatario para pagar sus préstamos.
RETAINED FARM EARNINGS
Net income generated by a farm business used to increase owner equity rather than being withdrawn to pay for living expenses, taxes, or dividends.
GANANCIAS RETENIDAS DE LA FINCA
Ingresos netos generados por una empresa agrícola utilizada para aumentar la participación del propietario, en lugar de ser retirado para pagar los gastos de vida, impuestos, o dividendos.
RETURN ON ASSETS
The value represented by net farm income from operations, plus interest expense, minus the opportunity cost of operator labor and management. It is usually expressed as a percentage of the average value of total assets. Measures profitability.
RETORNO DE LOS ACTIVOS
El valor representado por los ingresos netos de las operaciones, más los gastos por intereses, menos el coste de oportunidad de la mano de obra y la gestión del operador. Por lo general, se expresa como un porcentaje del valor medio de los activos totales. Mide la rentabilidad.
RISK
A situation in which more than one possible outcome exists, some of which may be unfavorable.
RIESGO
Una situación en la que existe más de un resultado posible, algunos de los cuales pueden ser desfavorables.
S
SCHEDULE F
The IRS tax form that is used to report farm income and expenses. A sub schedule of the 1040 form.
ANEXO F
(Ganancias y perdidas procedente de la agricultura) El formulario de impuestos del IRS que se utiliza para reportar los ingresos y gastos de la finca. Un sub-anexo del formulario 1040.
S.M.A.R.T. GOALS
Goals in a plan need to be: Specific, Measurable, Attainable, Realistic, Timed.
OBJETIVOS INTELIGENTES
Los objetivos en un plan deben ser: Específicos, Medibles, Alcanzables, Realistas, en Tiempo.
SNAPSHOT
Balance sheet is like a snapshot, in that it is a financial picture at a point in time.
FOTO INSTANTANEA
La hoja de Balance General es como una instantánea, es decir, que es una imagen financiera en un momento.
SOLE PROPRIETORSHIP
A business owned by a single person that is not a corporation, a limited liability company, or anything else. The sole proprietor who owns the proprietorship must list all profits and losses on his/her personal tax return and does not file a separate return for the business. Additionally, the proprietor is personally responsible for all losses that the business incurs.
PROPIEDAD INDIVIDUAL
Una empresa propiedad de una sola persona que no es una Corporación, una sociedad de responsabilidad limitada, o cualquier otra cosa. El único propietario que posee la propiedad debe enumerar todos los beneficios y pérdidas en su declaración de impuestos personales y no presenta una declaración separada para el negocio. Además, el propietario es personalmente responsable de todas las pérdidas y en las que incurre el negocio.
PARAMETROS DE LA RAZON DE SOLVENCIA
Solvencia: Deudas Totales/Activos Totales
STRAIGHT LINE DEPRECIATION
A depreciation method that results in an equal amount of depreciation for each year of an asset's useful life.
DEPRECIACIÓN DE LÍNEA RECTA
Un método de amortización que da como resultado una cantidad igual de depreciación para cada año de una vida útil de un activo fijo.
Compiled and augmented by Miguel Saviroff
The inspiration for this glossary started with a farmer and an agricultural consultant.
Born and raised thousands of miles apart in Latin America, the path of life crossed the pair at a farm financial workshop in New York State. The farmer was an expert apple producer, but needed to grow his financial management skills. The consultant was an expert in farm finances, who sought a student to mentor.
Sometimes when life crosses paths, amazing things happen. And here you are looking at one of those moments.
This glossary, created in collaboration by the farmer and the consultant, holds all of the terminology necessary to gain ginancial literacy and run a successful farm business. Put it in your pocket when you negotiate a loan, or keep it on your desk while you balance your checkbook. No matter where you keep it, know that it will help you keep your business growing.
With much gratitude,
The Cornell Small Farms Program
About the Author
Miguel Saviroff a.k.a. The Consultant
Miguel was born in Venezuela, in 1980 he completed his B.Sc. in Agriculture at California State University, Chico. His major concentrated in Farm Business Management. He returned to Venezuela where he worked as an extension educator for the Fundacion Servicio Para El Agricultor (FUSAGRI). In 1987 he obtained his Master of Science Degree in Agricultural Economics, with a concentration in Farm Financial Management. He returned to Venezuela and worked as the Vice Principal of the United World College of Agriculture (FUNDACEA) for 5 years, and then was hired by the Ministry of Agriculture where after 5 years he became the General Director of Production. He later was a consultant for the Farmers Federation (FEDEAGRO).
In 2000 he immigrated to the USA and became a US Citizen, he worked for 17 years for Penn State Extension as an Extension Educator in Farm Financial Management. He enjoys consulting for the Cornell Small Farms Program because he loves to see farmworkers become farm owners and help them succeed as business people.