¡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.
- All
- A
- B
- C
- D
- E
- F
- G
- H
- I
- J
- K
- L
- M
- N
- O
- P
- Q
- R
- S
- T
- U
- V
- W
- X
- Y
- Z
H
There are no terms for the letter H yet.
Please select another letter.
I
INCOME
Economic gain resulting from the production of goods and services, including receipts from the sale of commodities, other cash payments, increases in inventories, add account receivables.
INGRESOS
Ganancia económica resultante de la producción de bienes y servicios, incluidos los ingresos procedentes de la venta de productos básicos, otros pagos en efectivo, aumentos de inventarios, y cuentas por cobrar.
INCOME STATEMENT
A report that summarizes the income and expenses and computes the resulting profit of a business over an accounting period.
ESTADO DE GANANCIAS Y PERDIDAS
Un informe que resume los ingresos y gastos y calcula el beneficio resultante de una empresa durante un período contable.
INTEREST
The amount paid to a lender for the use of borrowed money, or the opportunity cost of investing equity capital in an alternative use.
INTERES
La cantidad pagada a un prestamista por el uso de dinero prestado, o el costo de oportunidad de invertir capital en un uso alternativo.
INTERMEDIATE ASSET
An asset with a useful life greater than one year but less than 10 years. This includes machinery, equipment, perennial plants, breeding livestock that you intend to own for more than a year, titled vehicles such as pickup trucks, and can also include items that are not easily converted to cash, such as stock in a cooperative or the cash value of a life insurance policy.
ACTIVO INTERMEDIO
Un activo con una vida útil superior a un año, pero inferior a 10 años. Esto incluye maquinaria, equipo, plantas perennes, el ganado que se tiene con la intención de poseerlo durante más de un año, vehículos titulados como camionetas, y también puede incluir artículos que no se convierten fácilmente en efectivo, como acciones en una cooperativa o el valor en efectivo de una póliza de seguro de vida.
INTERMEDIATE LIABILITY
Debts related to machinery and breeding livestock that are due in 1 to 10 years.
PASIVOS INTERMEDIOS
Deudas relacionadas con maquinaria y ganadería reproductora que vencen entre 1 a 10 años.
INVENTORY
A complete listing of the number, type, and the value of assets owned at a point in time.
INVENTARIO
Una lista completa del número, el tipo y el valor de los activos que pertenecen a la finca en un momento dado.
INVESTMENTS
Putting money into something with the hope of profit. More specifically, investment is the commitment of money or capital to the purchase of assets in hopes of profitable returns in the form of interest, income (dividends), or appreciation of value
INVERSIONES
Poner dinero en algo con la esperanza de obtener beneficios. Más concretamente, la inversión es el compromiso de usar dinero o capital en la compra de activos con la esperanza de rendimientos rentables en forma de interés, ingresos (dividendos),o apreciación del valor.
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.
