¡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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C
C CORPORATION
A regular Corporation that files its own income tax return.
CORPORACION C
Una corporación regular que presenta su propia declaración de impuestos.
EFICIENCIA DE CAPITAL
Rotacion de Capital: Ventas / Promedio de loas Activos Totales La proporción. Debe ser mayor a medida que se alquilan más activos agrícolas en lugar de propiedad.
CAPITAL GAIN
The amount by which the sale value of an asset exceeds its cost or original tax basis.
GANANCIA DE CAPITAL
El importe por el cual el valor de venta de un activo supera su coste o base imponible original.
CASH ACCOUNTING
An accounting system that recognizes income when it is actually received and expense when it is actually paid.
CONTABILIDAD DE CAJA
Un sistema de contabilidad que reconoce los ingresos cuando realmente se reciben y un gasto cuando realmente se paga.
CHART OF ACCOUNTS
An organized list of the names and code numbers for all the asset, liability, income, expense, and equity items in a farm accounting system.
PLAN DE CUENTAS
Una lista organizada de los nombres y números de código para todos los activos, pasivos, ingresos, gastos, y posiciones de capital en un sistema de contabilidad agrícola.
COLLATERAL
Assets pledged as a security for a loan.
COLATERAL
Activos comprometidos como garantía para un préstamo.
COMPARATIVE ADVANTAGE
The ability of a firm, region, or country to produce a good or service at a relative lower cost than another firm, region, or country.
VENTAJA COMPARATIVA
La capacidad de una empresa, región, o país, para producir un bien o servicio a un costo relativo menor que una otra empresa, región, o país.
COMPOUND INTEREST
The reinvestment of an interest payment so that it becomes part of the principle that earns interest in future periods.
INTERÉS COMPUESTO
La reinversión de un pago de intereses que se convierte en parte del capital que gana intereses en períodos futuros.
COST VALUATION
The value at which an asset was originally acquired minus accumulated depreciation plus the cost of improvements made.
VALORACIÓN DE COSTOS
El valor en el que se adquirió originalmente un activo menos la depreciación acumulada, más el costo de las mejoras realizadas.
CURRENT LIABILITIES
Liabilities normally paid within a year.
PASIVOS CORRIENTES
Pasivos (deudas) normalmente pagados dentro de un año.
CURRENT RATIO
The ratio of current assets to current liabilities, a measure of liquidity.
RAZÓN CORRIENTE
Razón de activos corrientes a pasivos corrientes, una medida de liquidez.
CURRENT TERM FARM LIABILITIES
Debts, accounts payables, and accrued interest that must be paid in the next 12 months.
PASIVOS A CORTO PLAZO
Son los pasivos o deudas que una empresa deberá cancelar en un plazo de tiempo inferior o igual a un año.
D
DEBT-TO-ASSET RATIO
Debt divided by assets. D/A is a solvency measure that is widely used by farmers and lenders.
The smaller this number is, the better the debt situation (since this is the percentage of the farm owned by creditors.)
RAZON DEUDA/ACTIVOS
La razón de deudas totales a activos totales. D/A es una medida de solvencia ampliamente utilizada por los agricultores y entidades crediticias.
DIRECT COSTS
Costs that occur as a direct result of producing. Also called variable costs.
COSTOS DIRECTOS
Costos que se producen como resultado directo de la producción. También llamados costos variables.
DOUBLE ENTRY ACCOUNTING
An accounting system in which changes in assets, liabilities, and equity, as well as income and expenses, are recorded for each transaction.
CONTABILIDAD DE DOBLE ENTRADA
Un sistema contable en el que se registran las modificaciones en los activos, pasivos, y patrimonio neto, así como los ingresos y gastos, para cada operación.
DOWN PAYMENT
The portion of the cost of purchasing a capital asset financed from owners' equity, usually in the form of cash.
PAGO INICIAL
La parte del costo de la compra de un activo de capital financiado con cargo al capital de los propietarios, normalmente en forma de efectivo.
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.