¡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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L
LIABILITIES
Financial obligations (debts) that must be paid at some future time.
PASIVOS
Obligaciones financieras (deudas) que deben ser pagadas en algún momento futuro.
LIMITED LIABILITY COMPANY (LLC)
A flexible form of business organizational structure that blends elements of partnership and corporate structure.
SOCIEDAD DE RESPONSABILIDAD LIMITADA (SRL)
Una forma flexible de estructura organizativa empresarial que combina elementos de asociación y estructuras corporativas.
LINE OF CREDIT
An arrangement by which a lender transfers loan funds to a borrower as they are needed, up to a maximum amount.
LÍNEA DE CRÉDITO
Un acuerdo por el cual un prestamista transfiere prestamos de corto plazo a un prestatario según se necesiten, hasta una cantidad máxima.
LIQUIDEZ
La capacidad de una empresa para cumplir con sus obligaciones financieras en efectivo a medida que se vencen.
LIQUIDITY RATIO BENCHMARKS
Use Current Ratio formula:
Current Assets/Current Liabilities
RAZON DE LIQUIDEZ (PARAMETROS)
Utilice la fórmula Razón Corriente:
Activos Corrientes/Pasivos Corrientes
LONG TERM LIABILITY
Debts on real estate. Long term liabilities may have an original loan term of 10-20 years or more.
PASIVOS A LARGO PLAZO
Deudas en bienes raíces. Los pasivos a largo plazo pueden tener un plazo de préstamo original de 10-20 años o más.
LONG TERM FIXED ASSETS
Useful lives of more than 10 years.
ACTIVOS FIJOS A LARGO PLAZO
Activos con una vida útil de más de 10 años.
M
MARKET VALUATION METHOD
Estimate of value using current prices for similar assets less any selling costs.
MÉTODO DE VALORACIÓN DE MERCADO
Estimación del valor utilizando los precios actuales para activos similares menos los costos de venta.
MOVING PICTURE
An income statement is like a moving picture, in that it records a story, from start to finish, of the revenues and expenses on the farm throughout a year.
PELICULA
Una cuenta de resultados es como una imagen en movimiento o película cinematográfica, ya que registra una historia, de principio a fin, de los ingresos y gastos en la granja durante todo un año.
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.
