{"id":10512,"date":"2022-07-18T11:02:22","date_gmt":"2022-07-18T08:02:22","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10512"},"modified":"2022-07-18T11:02:22","modified_gmt":"2022-07-18T08:02:22","slug":"tahakkuk-eden-tazminat-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/tahakkuk-eden-tazminat-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Tahakkuk Eden Tazminat \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Tahakkuk Eden Tazminat ve Faydalar<\/span><\/strong><\/h3>\n

Ersatz International’\u0131n listelenen mevcut y\u00fck\u00fcml\u00fcl\u00fckleri, tahakkuk eden tazminat ve faydalar\u0131n 710.1 milyon $’\u0131n\u0131 i\u00e7erir. Tahakkuk eden y\u00fck\u00fcml\u00fcl\u00fckler, bilan\u00e7o tarihinden \u00f6nce ger\u00e7ekle\u015fmi\u015f ancak bilan\u00e7o tarihi itibar\u0131yla \u00f6denmemi\u015f veya y\u00fck\u00fcml\u00fcl\u00fcklere dahil edilmemi\u015f giderleri ifade eder. Giderin ve ilgili y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn bilan\u00e7o tarihinde muhasebele\u015ftirilmesi i\u00e7in bir d\u00fczeltme yap\u0131lmal\u0131d\u0131r.K\u0131dem tazminat\u0131 muhasebe kayd\u0131 2022,K\u0131dem tazminat\u0131 hangi hesapta izlenir,K\u0131dem tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131,K\u0131dem ve ihbar Tazminat\u0131 muhasebe kayd\u0131,\u00dccret Tahakkuku Nedir,472 k\u0131dem tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 muhasebe kayd\u0131,K\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rma zorunlulu\u011fu,K\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 KKEG ge\u00e7ici vergi<\/span><\/p>\n

Ersatz’\u0131n tahakkuk eden tazminat faydalar\u0131 \u00f6ncelikle (1) bilan\u00e7o tarihinde \u00f6denmemi\u015f olsa da kazan\u0131lan \u00fccretler ve maa\u015flar ve (2) tatil ve tatil \u00fccretinden olu\u015fur.<\/span><\/p>\n

Tahakkuk eden \u00fccretleri ve maa\u015flar\u0131 muhasebele\u015ftirmek i\u00e7in bir d\u00fczeltmeyi g\u00f6stermek i\u00e7in, Ersatz’\u0131n haftal\u0131k 400 milyon dolarl\u0131k bir maa\u015f bordrosuna sahip oldu\u011funu ve Ersatz’\u0131n 30 Eyl\u00fcl 2000 tarihli bilan\u00e7o tarihinin Sal\u0131 g\u00fcn\u00fcne denk geldi\u011fini varsayal\u0131m. B\u00f6yle bir durumda, Ersatz \u00e7al\u0131\u015fanlar\u0131 bilan\u00e7o tarihi itibariyle iki g\u00fcnl\u00fck maa\u015f veya 160 milyon dolar (2 g\u00fcn \/ 5 g\u00fcn \udbff\udc00 %40; 400 milyon dolar haftal\u0131k maa\u015f bordrosu \u00a0%40 \u00a0160 milyon dolar) kazanm\u0131\u015ft\u0131r. E\u011fer \u00f6yleyse, Ersatz’\u0131n 30 Eyl\u00fcl 2000 tarihi itibariyle gider ve y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc tahakkuk ettirmesi gerekir.<\/span><\/p>\n

Sonu\u00e7 olarak, 2000 y\u0131l\u0131nda 160 milyon $’l\u0131k tazminat gideri muhasebele\u015ftirilecek ve 30 Eyl\u00fcl 2000’de rapor edilen cari y\u00fck\u00fcml\u00fcl\u00fckler, bu tutar i\u00e7in tahakkuk eden bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc i\u00e7erecektir. 3 Ekim 2000 tarihinde \u00e7al\u0131\u015fanlara haftal\u0131k maa\u015f bordrosu (400 milyon $) \u00f6dendi\u011finde a\u015fa\u011f\u0131daki bilan\u00e7o etkileri ortaya \u00e7\u0131kar.<\/span><\/p>\n

Bu tazminat gideri tahakkuku, daha \u00f6nce tart\u0131\u015f\u0131lan maliyet ve faydalar\u0131 e\u015fle\u015ftirme hedefine ula\u015fmak i\u00e7in kullan\u0131l\u0131r. \u00a0<\/span>Tatil yard\u0131mlar\u0131n\u0131n tahakkukunu g\u00f6stermek i\u00e7in, Ersatz \u00e7al\u0131\u015fanlar\u0131n\u0131n 1 Temmuz ile 30 Haziran aras\u0131ndaki d\u00f6nemde e\u015fit olarak tatil yard\u0131m\u0131 kazand\u0131\u011f\u0131n\u0131 ve firman\u0131n her y\u0131l 2 milyar dolarl\u0131k toplam tatil harcamas\u0131na maruz kald\u0131\u011f\u0131n\u0131 varsayal\u0131m.<\/span><\/p>\n

Bu durumda, 30 Eyl\u00fcl 2000 tarihli bilan\u00e7o tarihinde, Ersatz \u00e7al\u0131\u015fanlar\u0131 \u00fc\u00e7 ayl\u0131k (Temmuz, A\u011fustos ve Eyl\u00fcl) tatil yard\u0131m\u0131 veya 500 milyon $ (3 ay \/ 12 ay \udbff\udc00 %25; y\u0131ll\u0131k 2 milyar $) kazanm\u0131\u015f olacakt\u0131. gider \udbff\udc03 %25 \udbff\udc00 500 milyon dolar). Bu nedenle, Ersatz’\u0131n 2000 y\u0131l\u0131 gelir tablosu bir gideri i\u00e7erecek ve 30 Eyl\u00fcl 2000 tarihli bilan\u00e7osu, tahakkuk eden \u00e7al\u0131\u015fanlara sa\u011flanan faydalar i\u00e7in 500 milyon $’l\u0131k bir cari borcu i\u00e7erecektir.<\/span><\/p>\n

Uzun Vadeli Bor\u00e7lar\u0131n Vade Sonlar\u0131<\/span><\/strong><\/h3>\n

\u00c7e\u015fitli uzun vadeli bor\u00e7lanma d\u00fczenlemeleri, \u201cCari Olmayan Bor\u00e7lar\u201d tart\u0131\u015f\u0131lacakt\u0131r, ancak \u015fimdilik, uzun vadeli bor\u00e7lar\u0131n zaman ge\u00e7tik\u00e7e k\u0131sa vadeli bor\u00e7lara d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc unutmay\u0131n. Bu nedenle, bir\u00e7ok firman\u0131n cari y\u00fck\u00fcml\u00fcl\u00fckleri, uzun vadeli bor\u00e7lar\u0131n \u00f6n\u00fcm\u00fczdeki y\u0131l i\u00e7inde dolacak k\u0131sm\u0131n\u0131 i\u00e7ermektedir.<\/span><\/p>\n

Ersatz International’\u0131n, uzun vadeli borcun cari k\u0131sm\u0131 olarak tan\u0131mlanan mevcut bor\u00e7lar\u0131 aras\u0131nda 7,4 milyon dolar rapor etti\u011fini unutmay\u0131n. \u00d6nceki y\u0131llar\u0131n bilan\u00e7olar\u0131nda bu tutar, bilan\u00e7o tarihinden itibaren bir y\u0131l i\u00e7inde vadesi gelmedi\u011fi i\u00e7in Ersatz’\u0131n uzun vadeli bor\u00e7lar\u0131na dahil edilmi\u015ftir. Ancak 2000 y\u0131l\u0131nda, tutar uzun vadeli bor\u00e7tan k\u0131sa vadeli borca \u200b\u200byeniden s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015ft\u0131r. Bu tutar, \u00f6n\u00fcm\u00fczdeki y\u0131l \u015firketin d\u00f6nen varl\u0131klar\u0131na kar\u015f\u0131 bir taleptir.<\/span><\/p>\n

Tahakkuk Eden Gelir Vergileri<\/span><\/strong><\/h3>\n

Ersatz’\u0131n g\u00f6sterilen mevcut y\u00fck\u00fcml\u00fcl\u00fckleri, 94,1 milyon $ tutar\u0131nda tahakkuk eden gelir vergilerini i\u00e7erir. Ticari \u015firketler vergiye tabi kurulu\u015flard\u0131r ve federal ve eyalet h\u00fck\u00fcmetlerine vergi beyannamesi vermelidir. 2000 mali y\u0131l\u0131nda, Ersatz 904.1 milyon dolar vergi \u00f6ncesi gelir bildirdi ve gelir vergisi olarak 343.4 milyon dolar olarak de\u011ferlendirildi. Bu tutar\u0131n 94.1 milyon $’\u0131 30 Eyl\u00fcl 2000 tarihinde \u00f6denmemi\u015ftir. Kalan 249.3 milyon $ (343.4 milyon $ vergi gideri eksi 94.1 milyon $ vergi borcu) bilan\u00e7o tarihinden \u00f6nce \u00f6denmi\u015ftir.<\/span><\/p>\n

\n

K\u0131dem<\/a> tazminat\u0131 muhasebe kayd\u0131 2022<\/span>
\nK\u0131dem tazminat\u0131 hangi hesapta izlenir<\/span>
\nK\u0131dem tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131<\/span>
\nK\u0131dem ve ihbar Tazminat\u0131 muhasebe kayd\u0131<\/span>
\n\u00dccret Tahakkuku Nedir<\/span>
\n472 k\u0131dem tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 muhasebe kayd\u0131<\/span>
\nK\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rma zorunlulu\u011fu<\/span>
\nK\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 KKEG ge\u00e7ici vergi<\/span><\/p>\n

\n

Tahakkuk Eden Yeniden Yap\u0131land\u0131rma Maliyetleri<\/span><\/strong><\/h3>\n

Ersatz’\u0131n Ek 8-1’de g\u00f6sterilen mevcut y\u00fck\u00fcml\u00fcl\u00fckleri, tahakkuk eden yeniden yap\u0131land\u0131rma maliyetlerinin 62.1 milyon dolar\u0131n\u0131 i\u00e7erir. 1990’lar\u0131n ba\u015f\u0131ndaki zorlu ekonomik ortamda, bir\u00e7ok b\u00fcy\u00fck \u015firket yeniden yap\u0131lanmaya veya k\u00fc\u00e7\u00fclmeye ve operasyonlar\u0131n\u0131 yeniden odaklamaya karar verdi.<\/span><\/p>\n

Kurumsal k\u00fc\u00e7\u00fclme \u00e7o\u011fu zaman bir\u00e7ok \u00e7al\u0131\u015fan\u0131n yeniden e\u011fitilmesini, i\u015ften \u00e7\u0131kar\u0131lmas\u0131n\u0131 veya i\u015ften \u00e7\u0131kar\u0131lmas\u0131n\u0131 gerektirir ve firmalar i\u00e7in bununla ili\u015fkili maliyetler \u00f6nemli olabilir. Faaliyetlerine yeniden odaklanan \u015firketler, \u00e7o\u011fu zaman \u00f6nemli kay\u0131plarla \u00e7e\u015fitli i\u015f kollar\u0131n\u0131 durdurabilir ve bir firmay\u0131 yeniden yap\u0131land\u0131rma s\u00fcreci birka\u00e7 y\u0131l alabilir.<\/span><\/p>\n

Bir firma yeniden yap\u0131land\u0131rmaya karar verdi\u011finde, yeniden yap\u0131land\u0131rman\u0131n toplam tahmini maliyetleri cari y\u0131lda giderle\u015ftirilir. \u00d6rne\u011fin, Ersatz 1998 mali y\u0131l\u0131nda bir yeniden yap\u0131land\u0131rma program\u0131na ba\u015flad\u0131 ve o y\u0131l 271.5 milyon dolarl\u0131k bir gider ve yeniden yap\u0131land\u0131rma maliyeti tahakkuku bildirdi.<\/span><\/p>\n

Sonu\u00e7 olarak, yeniden yap\u0131land\u0131rma maliyetleri i\u00e7in kalan y\u00fck\u00fcml\u00fcl\u00fck 2000 mali y\u0131l\u0131 sonunda 62.1 milyon $’d\u0131r (271.5 $ \udbff\udc02 209.4 $ \udbff\udc00 62.1 $). Bu miktar\u0131n, yeniden yap\u0131land\u0131rma program\u0131n\u0131n ba\u015flat\u0131ld\u0131\u011f\u0131 1998 y\u0131l\u0131nda yap\u0131lan tahminlere dayand\u0131\u011f\u0131n\u0131 unutmay\u0131n. Ger\u00e7ekle\u015fen yeniden yap\u0131land\u0131rma maliyetleri (gelecekte) bu tahmini tutardan farkl\u0131ysa, Ersatz’\u0131n gelecek d\u00f6nemlerde raporlanan gelirde d\u00fczeltmeler yapmas\u0131 gerekecektir.<\/span><\/p>\n

Yeniden yap\u0131land\u0131rma maliyetlerinin muhasebele\u015ftirilmesi, finansal raporlamada tart\u0131\u015fmal\u0131 bir konudur, \u00e7\u00fcnk\u00fc dolar tutarlar\u0131 genellikle maddidir ve gelecekte birka\u00e7 y\u0131l i\u00e7inde katlan\u0131lmas\u0131 gereken maliyetlerin zor tahminlerini gerektirir. Ayr\u0131ca, \u00e7o\u011fu durumda maliyetler, tamamlanm\u0131\u015f anla\u015fmalara veya i\u015flemlere dayanmaktan ziyade, y\u00f6netim taraf\u0131ndan gelecek d\u00f6nemlerde planlanan eylemlerle ilgilidir.<\/span><\/p>\n

Baz\u0131 yat\u0131r\u0131mc\u0131lar ve analistler, yeniden yap\u0131land\u0131rma maliyetlerinin raporlanmas\u0131ndaki mevcut muhasebe uygulamalar\u0131n\u0131n, y\u00f6neticilere, mevcut ve gelecekteki gelir tablolar\u0131nda g\u00f6r\u00fcnecek rakamlar\u0131 \u015fekillendirmede \u00e7ok fazla takdir hakk\u0131 verdi\u011fini \u00f6ne s\u00fcr\u00fcyorlar. Reality Check 8-2, b\u00fcy\u00fck bir \u015firket taraf\u0131ndan rapor edilen yeniden yap\u0131land\u0131rma \u00fccretlerinin dipnot a\u00e7\u0131klamalar\u0131n\u0131 g\u00f6sterir.<\/span><\/p>\n

M\u00fc\u015fterilerden Avans \u00d6demeleri<\/span><\/strong><\/h3>\n

Pek \u00e7ok end\u00fcstride m\u00fc\u015fteriler, gelecek tarihlerde sa\u011flanacak mal ve hizmetler i\u00e7in pe\u015fin \u00f6deme yapar. E\u011fitim, ula\u015f\u0131m, dergi yay\u0131nc\u0131l\u0131\u011f\u0131, reklamc\u0131l\u0131k ve in\u015faat, genellikle pe\u015fin m\u00fc\u015fteri \u00f6demelerinin gerekli oldu\u011fu sekt\u00f6rlere \u00f6rnektir.\u00a0<\/span><\/p>\n

Bu t\u00fcr pe\u015fin m\u00fc\u015fteri \u00f6demelerinin muhasebesini g\u00f6stermek i\u00e7in, 2000 y\u0131l\u0131nda Ersatz’\u0131n m\u00fc\u015fterilerden avans \u00f6demesi olarak 800 milyon dolar ald\u0131\u011f\u0131n\u0131 varsayal\u0131m. Ayr\u0131ca bu miktar\u0131n 437,3 milyon $’\u0131n\u0131n 30 Eyl\u00fcl 2000’e kadar kazan\u0131ld\u0131\u011f\u0131n\u0131 ve kalan\u0131n bir sonraki mali y\u0131lda kazan\u0131ld\u0131\u011f\u0131n\u0131 varsayal\u0131m; bu olaylar her y\u0131l tan\u0131n\u0131r.<\/span><\/p>\n

2000 y\u0131l\u0131nda, m\u00fc\u015fterilerin mevduatlar\u0131n\u0131 ald\u0131ktan sonra, 800 milyon dolar\u0131n tamam\u0131 kazan\u0131lmam\u0131\u015f olur ve \u015firketin gelecekteki hizmetleri yerine getirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc vard\u0131r.<\/span><\/p>\n

M\u00fc\u015fterilerden pe\u015fin olarak 800 milyon dolar tahsil edildi\u011finden ve 2000 y\u0131l\u0131nda 437,3 milyon dolar kazan\u0131ld\u0131\u011f\u0131ndan, 30 Eyl\u00fcl 2000’deki bilan\u00e7o, 362,7 milyon dolarl\u0131k bir kalan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc g\u00f6sterecekti. Bir sonraki y\u0131l bu tutarlar kazan\u0131ld\u0131\u011f\u0131nda kalan y\u00fck\u00fcml\u00fcl\u00fck ortadan kalkacak ve 362,7 milyon $ gelir kaydedilecektir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tahakkuk Eden Tazminat ve Faydalar Ersatz International’\u0131n listelenen mevcut y\u00fck\u00fcml\u00fcl\u00fckleri, tahakkuk eden tazminat ve faydalar\u0131n 710.1 milyon $’\u0131n\u0131 i\u00e7erir. Tahakkuk eden y\u00fck\u00fcml\u00fcl\u00fckler, bilan\u00e7o tarihinden \u00f6nce ger\u00e7ekle\u015fmi\u015f ancak bilan\u00e7o tarihi itibar\u0131yla \u00f6denmemi\u015f veya y\u00fck\u00fcml\u00fcl\u00fcklere dahil edilmemi\u015f giderleri ifade eder. Giderin ve ilgili y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn bilan\u00e7o tarihinde muhasebele\u015ftirilmesi i\u00e7in bir d\u00fczeltme yap\u0131lmal\u0131d\u0131r.K\u0131dem tazminat\u0131 muhasebe kayd\u0131 2022,K\u0131dem tazminat\u0131 hangi…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[25166,25165,25167],"tags":[25173,25169,25174,25170,25175,25168,25171,25172],"class_list":["post-10512","post","type-post","status-publish","format-standard","hentry","category-kidem-tazminati-hangi-hesapta-izlenir","category-kidem-tazminati-muhasebe-kaydi-2022","category-ucret-tahakkuku-nedir","tag-472-kidem-tazminati-karsiligi-muhasebe-kaydi","tag-kidem-tazminati-hangi-hesapta-izlenir","tag-kidem-tazminati-karsiligi-ayirma-zorunlulugu","tag-kidem-tazminati-karsiligi-hesabi","tag-kidem-tazminati-karsiligi-kkeg-gecici-vergi","tag-kidem-tazminati-muhasebe-kaydi-2022","tag-kidem-ve-ihbar-tazminati-muhasebe-kaydi","tag-ucret-tahakkuku-nedir"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t