Npaj daim ntawv qhia txog cov nyiaj txiag ntawm lub lag luam hu ua

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Piav Kom Meej

Daim ntawv Balance Sheet yog hais txog cov no vim nws tau ua raws li daim qauv qhia txog cov ntaub ntawv accounting formula:

Cov khoom ntiag tug (assets) = kev lav phib xaub (liabilities) + lub lag luam raug nqi npaum cas (tus tswv cov nyiaj equity)

Qhov twg

• Cov khoom ntiag tug (assets): Cov khoom es yog tus tswv teb li ntiag tug ntawm lub lag luam es muaj tus nqis siv nyiaj yuav.
• Kev lav phib xaub (liabilities):  Kev lav phib xaub txog nyiaj txiag (nuj nqis) ntawm lub lag luam ntawm daim nteb es tseem tiv nqi rau lwm tus neeg.
• Lub lag luam raug nqi npaum cas (tus tswv cov nyiaj equity):  Tus nqi ntawm lub lag luam ntawm daim teb thiab qhov es tsis tshuav nuj nqi lawm.

Daim ntawv Balance Sheet kuj yog ib daim ntawv muaj lwm lub npe hu ua net worth statement or statement of financial position vim tias qhov tseem ceeb ntawd seb lub lag luam muaj nqis li cas (net worth) nrog kom paub txog seb lub lag luam ntawm daim nteb khwv tau nyiaj li cas.

Cov khoom ntiag tug (assets) yog cov teeb cia rau hauv daim ntawv balance sheet yam tias yog cov khoom siv muaj nuj nqis hauv lub lag luam ntawm daim teb: tam sim no (current) (tau siv los yog muag tawm ntawm 1 lub xyoo los yog ntawm ib cim qoob twg yog tias ntev tshaj li 1 xyoos) thiab tsis yog tam-sim no (non-current) (muaj tau ntev tshaj 1 xyoos).   Kev lav phib xaub (liabilities) yog cov teeb cia muaj ntsis zoo sib xws ib yam li cov khoom ntiag tug (assets): tam sim no (yuav tau them tsis pub dhau 1 xyoos) thiab tsis yog tam-sim no (non-current) (1 xyoos dhau rov tov mam them).

Nyob rau hauv kev ua liaj ua teb, cov khoom ntiag tug (assets) thiab kev lav phib xaub (liabilities) es tsis yog tam-sim no (non-current) kuj muab faib tau rau qhov nruab nrab interemdiate (ntev tshaj 1 xyoos thiab luv tshaj 10 xyoos) thiab qhov ua ntev los yog long-term (tshaj 10 xyoos).  Lub hom phiaj no yog los sib piv ntawm qhov nruab nrab los yog qhov lub sij hawm ntev ntawm qhov kev lav phib xaub mus rau qhov nruab nrab los yog qhov uas ntev ntawm cov khoom ntawm ntiag tub (assets) los txiav txim seb ua li cov nuj nqis tiv puas muab teeb kom xwm yeem li cov khoom muaj nuj nqis thiab los soj ntsuam xyuas tag nrho ntawm daim ntawv balance sheet.

Pawg neeg ntawm 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 kev cob qhia los ntawm FFSC guidance.

Muab teeb ib qho zuj zus

Daim ntawv balance sheet no muab teeb ua ob pawg: Cov khoom ntiag tug (assets) nyob rau sab laug thiab kev lav phib xaub (liability) nyob rau sab xis.  Qhov es lub lag luam muaj raug nqi npaum cas (net worth) yuav pom tshwm yog rau ces kaum hauv qab ntawm sab xis.  Cov khoom ntawm ntiag tug raug tus nqis nyiaj li cas yuav muab laij tag nrho los yog sib npaug li qhov kev lav phib xaub (liabilities) thiab lub lag luam raug nqi npaum cas (tus tswv cov nyiaj equity)

Daim ntawv

Txij li hnub xx/xx/xxxx

Cov khoom ntiag tug Cov khoom ntiag tug current Assets: nyiaj ntsuab, cov nuj nqis es xub them ua ntej tag lawm, cov khoom siv, cov tsiaj muag tom khw, cov noob qoob loo, pub qhauv rau tsiaj noj, daim ntawv qhia txog tias muaj npaum cas tus tsiaj tom teb. Cov khoom ntiag tug Non-current Assets: tsiaj ua menyuam, cov cav laij teb thiab cuab yeej cuab tam, tsheb, tsev loj thiab txhim kho kom zoo, av.  Kuj muaj ntxiv xauj tsev kom tau nyiaj, koom nrog lwm lub lag luam ua teb, thiab lwm cov lag luag.

Kev lav phib xaub Kev lav phib xaub tam sim no current liability: cov paj es tsub them, cov nqi accounts payable (nuj nqis), cov nqi credit card, kev qhib ua lag luam ib ntus, cov nqi txais yuav tau them tsis pub dhau 1 xyoo rau qhov nyiaj txais hu ua non-current loans. Kev lav phib xaub Non-liability: ntawv cog lus them nyiaj txais rau cov tsiaj txhu, cov cuab yeeb cuab tam, lub tsev facility, lub tsev real estate (tsev los yog av) Lub lag luam muaj nyiaj npaum cas (tus tswv cov nyiaj equity)

Qhia lub ntsiab lus

Thawj daim ntawv qhia txog kev tswj nyiaj txiag (financial management report) feem ntau tsim rau lub lag luam ntawm daim teb ces yog daim ntawv balance sheet.  Daim ntawv balance sheet yog ib daim ntawv es wb txwv siv qhia txog nyiaj txiag thiab tso kom pom tias lub lag luam ntawm daim teb cov khoom twg yog nws li ntiag tug lawm thiab yam khoom twg yog cov es tseem tiv nqi. Qhov txawv sawv cev rau tus tswv teb cov khoom ntawm nws ntiag tug (assets) los yog cov nyiaj equity hauv lub laj luam ntawm daim teb.  Ib daim ntawv balance sheet es npaj tau zoo yeej piav qhia tau txog lub lag luam hauv daim nteb tias tau nyiaj txiag li cas, es yog qhov yuav tau siv nyiaj hu ua solvency thiab qhov es muab tej khoom ntawm ntiag tug hloov ua nyiaj los soj ntsuam.  Yuav kom nkag siab txog daim teb qhov nyiaj seb ua tau ntau npaum cas, daim ntawv balance sheet thiab daim ntawv qhia txog cov nyiaj khwv tau yuav tsum muab los soj ntsuam saib ua ke kom thiaj li laij tau cov nyiaj kas nplais.

References

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

Preparing the Balance Sheet (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 Balance Sheet, 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.