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填写资产负债表

金融知识

年轻，开始，小 & 老农民

填写资产负债表可能是一项令人生畏的任务. It can be extremely overwhelming to see all the boxes and work through the entire document; however, 填写资产负债表并不一定是可怕的. 这是贷款决策过程中的一个重要环节.

P艺术 of what can be intimidating about filling out a balance sheet is confusion by the vocabulary or not being 100% sure where to put specific information. In this 艺术icle, learn more about filling out a balance sheet so you can tackle it with confidence!

第一个, it is important to remember the term balance sheet can be used interchangeably with the word 金融 statement. If you hear either of these terms be prepared to share both your liabilities and assets.

此外，资产负债表是在设定的时间点完成的. Certain assets, like bank accounts or credit card balances, can change daily. Use the balances and values as they are on the day you complete your balance sheet.

什么是资产?

An asset on a balance sheet is anything that is owned that holds economic value. Assets are split into three different sections: 流动资产s, 中间的资产, 固定资产或长期资产.

A 流动资产 允许贷方查看流动性和现金储备. 准确地完成这一部分是至关重要的. 流动资产包括但不限于:

  • 现金
  • 检查
  • 储蓄(包括定期存款)
  • 易于变现的资产，例如
    • 市场的牲畜
    • 用于转售的农作物
    • 饲料、种子或供给品
    • 种植作物的投资
    • 应收账款
    • 股票和债券
      • 股票和债券 should not be confused with 401(k), 爱尔兰共和军’s or 529 plans.

*If possible, it is good to have a statement to verify 流动资产s. 例如, if you put you have $250,000 in savings, have documentation to authenticate.

中间的资产 are items that are not as easily turned into cash as 流动资产s.

中间资产包括但不限于:

  • 汽车的价值
  • 机器设备价值
  • 船/旅游房车/沙滩
  • 饲养牲畜
  • 退休
  • 爱尔兰共和军
  • 401K
  • 人寿保险的现金价值
  • 应收合同或票据
  • 个人财产
    • This is different for each person as personal property can include household items, 工具, 珠宝, 枪支, 艺术, 古董, 等.

另一个可互换的术语是a 长期或固定资产. 这些都是不容易变成现金的项目. 长期或固定资产包括但不限于:

  • 主要住宅
  • 农场或林地
  • 很多
  • 休闲地产
  • 租赁物业
  • 时间的股票
  • 实体权益
    • For entities, you will most likely need to complete a separate balance sheet for that entity. 一旦你拥有了这个实体的“净值”, you will multiply the net worth by your ownership percentage. The value of your ownership percentage will then be transferred over to the personal balance sheet.

Once you have all three asset sections complete, you will want to total up each category. Then, add all three category subtotals together to obtain the total of all of your assets.

什么是负债?

负债是欠下的债务. The term liability can sometimes be interchangeable with debt. 就资产而言, liabilities are split into three different sections: current liabilities, 中间的负债, 以及长期负债.

流动负债 票据/债务通常在一年内偿还吗. 流动负债包括但不限于:

  • 信用卡
  • Accounts payable (veterinarian, seed supplier, feed supplier, 等.)
  • 经营贷款(用于农场/商业开支的信贷额度)
  • 不动产税或所得税
  • 未付医药费
  • Operating lease payments (example: payments due for rented land for farm operation)
  • 时间的股票
    • If you put it as an asset, the annual fees should also be listed in current liabilities

中间的负债 are notes that are set to mature/pay off in a period of time greater than a year, but less 10 years. 中间负债包括但不限于:

  • 汽车贷款
  • 学生贷款
  • 机械设备贷款
  • 房屋净值贷款

长期负债 are notes that are set to mature/pay off in a period of time greater than 10 years. 长期负债包括但不限于:

  • 主要住宅或出租物业的抵押贷款
  • 土地或地段贷款
  • 房屋净值信贷额度

Once you have all three liability sections complete, you will want to total up each category. Then, add all three category subtotals together to obtain the total of all of your liabilities.

Now, to determine your net worth, subtract your total liabilities from your total assets.

总资产-总负债=净资产

资产负债表上往往会遗漏哪些项目?

资产负债表包含了大量的信息. 很容易错误地忽略一项费用或资产. Forgetting an expense or asset here happens; however, it is extremely important to fill out the entirety of the balance sheet.

Individuals often forget to list any liability that they are a ‘co-signor’ on. 即使你不是付款的人, your name can still be reported to the credit bureaus and the liability will be included on your credit report. Any co-signed liability needs to be listed on the balance sheet. 这些项目将被列在适当的位置. 例如, 如果你在家庭成员的新车上共同签字, 这将被列在中间负债中.

Some items on a balance sheet may not apply to you and that is okay! 如果有一个部分你没有资产或负债, 可以留空或输入$0.

What are important things to consider when filling out a balance sheet?

在列出你的负债时，要透明. Like previously mentioned, the balance sheets are reconciled with the credit report. If a liability is on the credit report, but not on the balance sheet it can slow down the process.

也, if the loan request you are working on will require market or breeding livestock, 机械, 或作为抵押品的设备, it is recommended to use a separate sheet of paper or spreadsheet to itemize those assets and values. 例如, 而不是只写100美元,价值5000美元的养殖牲畜, include an additional document that itemizes the total number of brood cows, 饲养奶牛/小母牛, 这100美元里包括了多头,000.

Next time you are asked to fill out a balance sheet, refer to these reminders. 记住，不需要太吓人! 分解每个部分, 慢慢来, be transparent and you will be well on your way to an exceptional balance sheet!

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作者:

乔伊·康威尔的大头照

乔伊康威尔

区域销售和贷款经理

弗吉尼亚农业信贷

 

 

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