ENGLISH


144 LIQUIDITY RATIO


F: RATIO DE LIGUIDITE GENERAL
 8: RELACION DE LIGUIDEZ


Ratio showing the capacity of the enterprise to repay SHORT TERM
LOANS during the accounting period. It is calculated as

 CURRENT ASSETS/Short Term Loans

See ACID-TEST RATIO


145 LIVESTOCK FEED BUDGET


 F: BUDGET FOURRAGER
S: PROGRAM DE ALIMENTACION DEL QANADO


A BUDGET comparing feed requirements of livestock with feed
available. It is usually drawn up on a seasonal basis.


146 LIVESTOCK GROSS INCOME


 F: PRODUIT BRUT ANIMAL
S: INGRESO BRUTO DEL GANADO,
 PRODUCT BRUTO DEL GANADO


The GROSS INCOME of the FARM from livestock production. It is
calculated as sales of livestock plus value of livestock used for
domestic consumption, payments in kind and gifts plus value of
livestock at end of the accounting period plus value of livestock
produce (e.g. milk, eggs, etc.) produced minus the sum of
purchases of livestock, value of livestock obtained as payments in
kind and gifts, and value of livestock at the beginning of the
accounting period.


147 LIVESTOCK UNIT (L.S.U. )
 LIVESTOCK EQUIVALENTS


F: UNITE QROS BETAIL (U.Q.B.)
 S: UNIDAD ANIMAL,
 UNIDADES EQUIVALENTES-ANIMAL


This is the unit used in LIVESTOCK FEED BUDGETing or other
BUDGETing involving livestock whereby the feed (energy)
requirements of different categories of livestock are expressed in
terms of a single type of livestock. It is often denoted by LSU.
There are no commonly agreed standards of equivalency between
different types of livestock though most assessments would
approximate the relationship that one LSU equals one large animal
(cow, bullock, horse, mule) equals six sheep or goats equals three
pigs, with appropriate adjustment made for lactating, pregnant and
young animals. An alternative term for livestock units is
LIVESTOCK EQUIVALENTS.


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