Filling Out a Balance Sheet
Financial Literacy
年轻的, Beginning, Small & Veteran Farmers
Filling out a balance sheet can be an intimidating task. It can be extremely overwhelming to see all the boxes and work through the entire document; however, filling out a balance sheet doesn’t have to be scary. It is an important piece of the loan decision process.
填写资产负债表令人生畏的部分原因是词汇混乱，或者不能100%确定将特定信息放在哪里. 在这篇文章中，学习更多关于填写资产负债表的知识，这样你就可以自信地处理它!
第一个, 重要的是要记住术语“资产负债表”可以与“财务报表”交替使用. 如果你听到这两个词中的任何一个，准备好分担你的负债和资产.
也, a balance sheet is completed at a set point in time. 某些资产，如银行账户或信用卡余额，每天都在变化. 使用余额和价值，因为他们是在你完成你的资产负债表的那一天.
What is an asset?
资产负债表上的资产是任何拥有经济价值的东西. 资产分为三个不同的部分:流动资产, intermediate assets, and fixed or long-term assets.
A current asset allows a lender to look at liquidity and cash reserves. It is crucial that this section is completed accurately. Current assets include, but are not limited to:
- 现金
- 检查
- Savings (this includes certificates of deposit)
- Assets that can easily be turned into cash, such as
- Market livestock
- Crops held for resale
- Feed, seed, or supplies
- Investments in growing crops
- Accounts receivable
- Stocks and bonds
- 股票和债券不应与401(k)、个人退休账户(爱尔兰共和军)或529计划混淆.
*如果可能的话，最好有一份报表来核实流动资产. 例如，如果你有25万美元的存款，要有证明文件.
Intermediate assets 那些不像流动资产那样容易变成现金的项目.
Intermediate assets include, but are not limited to:
- Automobile values
- Machinery and equipment values
- Boats/RVs/ATVs
- Breeding livestock
- Retirement
- 爱尔兰共和军
- 401K
- 现金 value of life insurance
- Contracts or notes receivable
- Personal property
- 这对每个人来说都是不同的，因为个人财产可以包括家庭用品, 工具, 珠宝, 枪支, 艺术, 古董, 等.
Another interchangeable term is a long-term or fixed assets. These are items that are not as easily turned into cash. long-term or fixed assets include, but are not limited to:
- Primary residences
- Farm or timber land
- 很多
- Recreational property
- Rental properties
- Time shares
- Interest in entities
- 对于实体，您很可能需要为该实体完成单独的资产负债表. Once you have the ‘net worth’ of the entity, you will multiply the net worth by your ownership percentage. 你的所有权百分比的价值将被转移到个人资产负债表上.
一旦您完成了所有三个资产部分，您将需要将每个类别加起来. 然后，把这三个类别的小计加在一起，得到你所有资产的总和.
What is a liability?
Liability are the debts owed. 定期负债有时可以与债务互换. As with assets, 负债分为三个不同的部分:流动负债, intermediate liabilities, and long-term liabilities.
Current liabilities are notes/debts that are usually payable within a year. Current liabilities include, but are not limited to:
- Credit cards
- 应付账款(兽医、种子供应商、饲料供应商等).)
- 经营贷款(用于农场/商业开支的信贷额度)
- Real estate or income 税es
- Unpaid medical bills
- 经营性租赁付款(例如:农场经营租赁土地的应付款项)
- Time shares
- 如果你把它作为一项资产，年费也应该列在流动负债中
Intermediate liabilities 期限大于1年，但小于10年的票据是否到期. Intermediate liabilities include, but are not limited to:
- Auto loans
- Student loans
- Machinery and equipment loans
- 首页 equity loans
Long-term liabilities 是否设定在超过10年的时间内到期/偿还的票据. Long-term liabilities include, but are not limited to:
- Mortgages on primary residences or rental properties
- Land or lot loans
- 首页 equity lines of credit
一旦你完成了所有三个责任部分，你就需要把每个类别加起来. 然后，把这三个类别的小计加在一起，得到你所有负债的总和.
现在，要算出你的净资产，用你的总资产减去你的总负债.
Total Assets – Total Liabilities = Net Worth
What items tend to be missed on a balance sheet?
Balance sheets encompass a plethora of information. It can be easy to mistakenly omit an expense or asset. Forgetting an expense or asset here happens; however, 填写完整的资产负债表是极其重要的.
个人经常忘记列出他们是“共同签署人”的任何责任. Even if you are not the one making the payments, 你的名字仍然可以报告给信用机构，债务将包括在你的信用报告中. 任何共同签署的债务都需要在资产负债表上列出. These items will be listed in their appropriate location. For example, if you co-signed on a family member’s new vehicle, that would be listed in intermediate liabilities.
资产负债表上的一些项目可能不适用于你，这没关系! If there is a section you do not have asset or liability, it is acceptable to leave blank or put in $0.
填写资产负债表时需要考虑哪些重要事项?
When listing your liabilities, be transparent. 如前所述，资产负债表与信用报告是一致的. 如果一项负债在信用报告上，但不在资产负债表上，这可能会减缓这一过程.
也, 如果您正在处理的贷款请求将需要市场或饲养牲畜, machinery, or equipment at collateral, 建议使用单独的纸张或电子表格来逐项列出这些资产和价值. For example, instead of just writing $100,000 worth of breeding livestock, 包括一个额外的文件，逐项列出奶牛的总数, bred cows/heifers, and bulls are included in that $100,000.
下次你被要求填写资产负债表时，参考这些提醒. Remember, it doesn’t have to be intimidating! Break down each section, take your time, 保持透明，你的资产负债表就会变得很好!
Download the Filling Out a Balance Sheet resource guide.
作者:
Joey Cornwell
Regional Sales and Lending Manager
Farm Credit of the Virginias
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