Npaj daim ntawv qhia txog cov nyiaj Khwv Tau

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Piav Kom Meej:

Txhua txhua daim teb mas tsim ib co khoom.  Cov khoom es muag tawm tau ib co nyiaj es siv thaum tsim cov khoom muag.  Daim ntawv income statement yog siv los luj xyuas cov nyiaj ntsuab es khwv tau (revenues), siv nyiaj ntsuab them nqi, thiab cov khoom muaj nqis es tsis yog nyiaj khwv tau thiab them nuj nqi es siv thaum ib cim ua qoob loo, feem ntau yog ib lub xyoo ntawm daim calender rau cov tswv teb.  Accrual adjustments rau ob qho es yog nyiaj ntsuab khwv tau (revenues) thiab cov nuj nqis them yuav tau ua; qhov poob nqi hu ua depreciation thiab kev hloov ntawm tus nqi ntawm ib qho khoom los yog changes in capital assets (muaj kas nplais los yog poob peev) los kuj suav tib si.  Qhov es nrhiav tau (result) yog ib daim ntawv ntawm daim teb lub lag luam khwv tau nyiaj npaum cas rau lub xyoo tsim qoob loo ntawd, thiab qhov nyiaj siv los them tsim cov qhoob loo.  Daim ntawv qhia txog cov nyiaj khwv tau income statement kuj muaj lwm lub npe hu ua profit and loss statement los yog statement of earnings.

Feem ntau ntawm cov ntaub ntawv yuav tsum tau muaj kom thiaj li npaj tau ib daim ntawv qhia txog cov nyiaj khwv tau (income statement) yeej nrhiav tau nyob hauv daim teb lub lag luam cov ntawv es tau ceev tseg.  Daim ntawv Internal Revenue Service (IRS) form 1040F (Profit or Loss from Farming), kuj muaj lwm lub npe hu ua Schedule F, thiab IRS form 4797 (Sale of Business Property) kuj siv tau thaum tsim kom muaj daim ntawv qhia txog cov nyiaj khwv tau.  Qhov tax return, txawm tias pab tau thaum rov saib kom paub meej, yuav siv tsis tau los hloov daim ntawv qhia txog cov nyiaj khwv tau (income statement).  Daim ntawv balance sheet es tam sim no thiab kawg ntawm lub xyoos (net worth statements) kuj yuav tsum tau muaj rau qhov kev txiav txim txog qhov accrual adjustments. Qhov accrual adjustments yog tshwm sim los ntawm cov khoom ntawm ntiag tug (assets) thiab cov khoom muaj kev lav phib xaub (liability) es tau teev tseg nyob hauv daim ntawv balance sheet, thiab qhov hloov ntawm cov capital assets es tau teev hauv daim ntawv 4797.

Pawg neeg The Farm Financial Standards Council (FFSC) muaj cov kev qhia kom txhua tus ua raws nraim thiab kev qhia kom paub muab teeb ib qho zuj zus es tsi ntsees rau daim ntawv balance sheet.  Daim ntawv no muaj cov kev nthuav tawm kom paub tseeb thiab kom xyaum kawm kom tau ntawm daim ntawv balance sheet, es yeej ua raws li cov keb cob qhia los ntawm FFSC guidance.

Teeb ib qho zuj zus:

Daim ntawv qhia txog cov nyiaj khwv tau (income statement) muab teeb ua ob ntus: revenues (nyiaj khwv tau) thiab expenses (nqi them); thiab kuj muaj peb qhov kev nthuav tawm txog qhov kas nplais – Cov nyiaj khwv tau los ntawm lub lag luam, qhov nyiaj Net Farm Income thiab Net Income.  Ib qhov ntawm tag nrho peb qhov no kuj muaj cash transactions thiab non-cash (accrual) adjustments.

Revenues (cov nyiaj khwv tau):  

• Cov nyiaj ntsuab khwv tau tag nrho ntawm daim teb (Schedule F thiab daim ntawv 4797) 
•  +/- kho qhov accrual adjustments es muag khoom lawm tabsis tseem tsis them nyiaj los/muag tej yam koj tu los yog yuav muab siv ntawm qhov yuav tsim tawm cov khoom (production process).

= Cov nyiaj khwv tau hu ua Gross Farm Revenues (Tag nrho cov nyiaj khwv tau hauv daim nteb) 

Cov nqi Khiav Lub lag luam (Nyiaj siv khiav lub lag luam) (kim npaum cas): 

• Cov nyiaj ntsuab siv rau tag nrho ntawm daim teb (Schedule F), tshem tawm cov paj es them mus.
• +/- kho qhov accrual adjustments ntawm daim ntawv teev cov khoom es yuav los es rov muab muag los yog muab siv thaum tsim tawm cov khoom (production process). 
• + kho qhov accrual adjustments los ntawm tus accounts payable
• + kev lag luam los yog cov khoom es poob nqi (tsis muaj se rau cov khoom poob nqi raws li tau hais ntawm daim Schedule F)

= Tag nrho cov nyiaj siv los khiav lub lag luam ntawm daim teb

Nyiaj khwm tau los ntawm khiav lub lag luam (operations) = Nyiaj khwv tau (Gross farm revenues) – Tag nrho cov nyiaj siv los khiav lub lag luam ntawm daim teb

• –kho cov paj = / them cov paj +/- kho qhov accrual adjustments los ntawm cov se es nce (accrued interest)
• +/- cov khoom capital muaj kas nplais (poob peev) 
• +/- Lwm yam nyiaj khwv tau/kev siv nyiaj

=Net Farm Income

Nyiaj Khwv tau los ntawm daim teb (Net Farm Income)

• –Se = nyiaj ntsuab them se siv thiab +/- kho qhov accrual adjustment rau cov es tau them se los yog ua tau se rov qab. 

=Cov nyiaj Net Income

Qhia lub ntsiab lus:

Net farm income (NFI) yog ib qho kev soj ntsuam luj xyuas cov kas nplais hauv lub lag luam ntawm daim teb.  Tsim kom muaj kev kas nplais yuav ua rau daim teb lub lag luam muaj ntau lub hwv tsam tsim kom loj hlob, hloov cov nuj nqi ntawm lub lag luam, txo cov nuj nqis yuav tau them, tsim koj muaj nyiaj siv ib hnub dhau ib hnub kom lub lag luam khiav taus, thiab them cov nqi es tsis tau them ntawm tsev neeg kev noj nyob.  Cov nyiaj khwv tau hu ua NFI yuav tsum kom khwv tau ntxiv thiab kom muaj nyiaj kwv tau rov qab rau tus tswv qhov owner’s equity, cov hauj lwm, thiab kev tswj lub lag luam ntawm daim teb qhov lag luam. Muab sib piv thiab kom paub tias cov nyiaj khwv tau hu ua NFI xyoo tas los no yog tau npaum cas thiab piv rau lwm lub lag luam hauv daim teb es zoo ib yam li nws lub kom thiaj li paub tias nws lub lag luam hauv daim teb ho khwv tau nyiaj li cas piv rau lawv.

References: Farm Financial Standards Council. (2021, January). Financial guidelines for agriculture.

Npaj daim ntawv Income Statement (2021) /Preparing the Income Statement (2021), drafted by Katie Wantoch, UW-Madison, Division of Extension; reviewed by Kevin Bernhardt, UW Center for Dairy Profitability/UW-Platteville, and Jenny Vanderlin, UW Center for Dairy Profitability; based on material from Understanding the Farm Income Statement, Part I factsheet (2018), by Sandy Stuttgen, UW-Madison Division of Extension.

Daim ntawv no yog muaj raws li cov hauj lwm tau txhawb los ntawm USDA/NIFA under Award Number 2018-70027-28586.