{"id":10551,"date":"2022-07-22T12:15:57","date_gmt":"2022-07-22T09:15:57","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10551"},"modified":"2022-07-22T12:15:57","modified_gmt":"2022-07-22T09:15:57","slug":"sermaye-kiralamalari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/sermaye-kiralamalari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Sermaye Kiralamalar\u0131 \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Sermaye Kiralamalar\u0131 <\/span><\/strong><\/h3>\n

Sermaye kiralamalar\u0131n\u0131n muhasebele\u015ftirilmesini g\u00f6stermek i\u00e7in, Rapid Dispatch’in bir anabilgisayar bilgisayar\u0131n\u0131n olas\u0131 kiralamas\u0131n\u0131 a\u00e7\u0131klamas\u0131n\u0131 g\u00f6z \u00f6n\u00fcnde bulundurun. Bu durumda bir sermaye kiralamas\u0131 i\u00e7in ilk \u00fc\u00e7 kriterin kar\u015f\u0131lanmad\u0131\u011f\u0131n\u0131 unutmay\u0131n.<\/span><\/p>\n

Kiralama, m\u00fclkiyeti devretmiyor (birinci kriter) ve pazarl\u0131kl\u0131 sat\u0131n alma se\u00e7ene\u011fi yok (ikinci kriter). Alt\u0131 y\u0131ll\u0131k kiralama s\u00fcresi, tahmini ekonomik \u00f6mr\u00fcn y\u00fczde 75’inden az (10 y\u0131l\u0131n %75’i \udbff\udc01 7,5) y\u0131l) kiralanan m\u00fclkle ilgilidir (\u00fc\u00e7\u00fcnc\u00fc kriter).<\/span><\/p>\n

D\u00f6rd\u00fcnc\u00fc kriteri, yani kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin, kiralanan m\u00fclk\u00fcn ger\u00e7e\u011fe uygun de\u011ferinin y\u00fczde 90’\u0131na e\u015fit veya onu a\u015fmas\u0131 gerekti\u011fini de\u011ferlendirmek i\u00e7in, kira \u00f6demelerinin kirac\u0131n\u0131n bor\u00e7lanma oran\u0131 kullan\u0131larak iskonto edilmesi gerekir (y\u00fczde 12 oldu\u011fu varsay\u0131l\u0131r).<\/span><\/p>\n

Kiralaman\u0131n, Rapid Dispatch’i alt\u0131 y\u0131l boyunca her y\u0131l\u0131n sonunda kiraya verene 2 milyon ABD Dolar\u0131 tutar\u0131nda \u00f6deme yapmak zorunda b\u0131rakt\u0131\u011f\u0131n\u0131 unutmay\u0131n. Bu kira \u00f6deme \u015fekli, bug\u00fcnk\u00fc de\u011fer y\u00f6ntemleri kullan\u0131larak de\u011ferlendirilebilen s\u0131radan bir y\u0131ll\u0131k \u00f6demedir.<\/span><\/p>\n

Kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri 8.222.000 $ ve m\u00fclk\u00fcn kiralama ba\u015flang\u0131c\u0131ndaki ger\u00e7e\u011fe uygun de\u011feri 9 milyon $ oldu\u011fundan, kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin y\u00fczde 90 testini (8.222.000 $ \udbff\udc04 9.000.000 $ \udbff\udc01 %91,3) a\u015ft\u0131\u011f\u0131n\u0131 g\u00f6rebiliriz. ). Sonu\u00e7 olarak, Rapid Dispatch kiralamay\u0131 aktifle\u015ftirmelidir. Kapitalizasyon, kiralama imzaland\u0131\u011f\u0131nda firman\u0131n hem duran varl\u0131klar\u0131n\u0131 hem de uzun vadeli bor\u00e7lar\u0131n\u0131 8.222.000 $ art\u0131racakt\u0131r.<\/span><\/p>\n

Alt\u0131 y\u0131ll\u0131k kiralama s\u00fcresi boyunca, varl\u0131k maliyeti sistematik olarak giderle\u015ftirilecektir. Kiralama maddi olmayan bir varl\u0131k oldu\u011fundan, amortisman yerine amortisman terimi kullan\u0131l\u0131r. Do\u011frusal bir fayda modeli oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, y\u0131ll\u0131k kira amortisman gideri 1.370.333 $’d\u0131r.<\/span><\/p>\n

Buna ek olarak, Rapid Dispatch, varl\u0131\u011f\u0131 kiraya verenden y\u00fczde 12 faiz oran\u0131yla sat\u0131n almak i\u00e7in gereken paray\u0131 (8.222.000 $) bor\u00e7 ald\u0131. Bu nedenle, firma ayr\u0131ca 986.640 $ (8.222.000 $ \udbff\udc00 y\u00fczde 12) tutar\u0131nda bir faiz gideri de kabul etmelidir. Rapid Dispatch, y\u0131l sonunda ilk 2 milyon dolarl\u0131k kira \u00f6demesini de yapacakt\u0131r.<\/span><\/p>\n

Bu ilk y\u0131l\u0131n sonunda kiralanan varl\u0131klar\u0131n raporlanan de\u011feri 6.851.667 $’d\u0131r (8.222.000 $ orijinal maliyet eksi 1.370.333 $ amortisman).<\/span><\/p>\n

Rapid Dispatch’in kiralama s\u00f6zle\u015fmesi faaliyet kiralamas\u0131 olarak nitelendirilmi\u015f olsayd\u0131, kiralama ba\u015flang\u0131c\u0131nda hi\u00e7bir varl\u0131k veya y\u00fck\u00fcml\u00fcl\u00fck muhasebele\u015ftirilmezdi. Bunun yerine, firma her y\u0131l, y\u0131l sonunda kiraya verene nakit olarak \u00f6denen 2.000.000 $’l\u0131k bir kira gideri muhasebele\u015ftirecektir.<\/span><\/p>\n

Rapid Dispatch’in bilan\u00e7o ve gelir tablosunda, kiralama s\u00fcresi boyunca sermayeye kar\u015f\u0131 faaliyet kiralamas\u0131 muamelelerinin etkisini kar\u015f\u0131la\u015ft\u0131r\u0131r. A\u015fa\u011f\u0131dakilere dikkat et:<\/span><\/p>\n

1. Sermaye ve faaliyet kiralamalar\u0131n\u0131n her ikisi de, kiraya verene \u00f6denecek toplam tutar oldu\u011fundan (2 milyon$\udbff\udc006 y\u0131l\udbff\udc0112 milyon$) t\u00fcm kiralama s\u00fcresi boyunca toplam 12 milyon$’l\u0131k bir giderle sonu\u00e7lan\u0131r.<\/span>
\n2. Sermaye kiralamas\u0131nda, toplam y\u0131ll\u0131k gider (amortisman art\u0131 faiz) \u00f6nceki y\u0131llarda daha y\u00fcksek ve sonraki y\u0131llarda daha d\u00fc\u015f\u00fckt\u00fcr. Bunun nedeni, kira borcunun k\u0131smen taksitler halinde geri \u00f6denmesi nedeniyle faiz giderinin d\u00fc\u015fmesidir. Buna kar\u015f\u0131l\u0131k, faaliyet kiralamas\u0131, 2 milyon dolarl\u0131k sabit bir y\u0131ll\u0131k gider g\u00f6stermektedir.<\/span>
\n3. Sermaye kiralamas\u0131, bilan\u00e7oda kiralanan bir varl\u0131k olarak rapor edilir. Varl\u0131k, kiralama s\u00fcresi boyunca sistematik olarak amortismana tabi tutulur. Taksitler halinde geri \u00f6denecek bir kira y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc de y\u00fck\u00fcml\u00fcl\u00fck olarak rapor edilir. Buna kar\u015f\u0131l\u0131k, faaliyet kiralamas\u0131 i\u015flemi ne bir varl\u0131k ne de bir bor\u00e7 rapor eder.<\/span><\/p>\n

K\u0130RALAMALARIN ORAN \u0130L\u0130\u015eK\u0130LER\u0130NE ETK\u0130S\u0130<\/span><\/strong><\/h3>\n

Sermaye ve faaliyet kiralamalar\u0131n\u0131n finansal raporlamas\u0131ndaki farkl\u0131l\u0131klar, \u00e7ok say\u0131da kiralamaya sahip firmalar i\u00e7in finansal oranlar \u00fczerinde \u00f6nemli bir etkiye sahip olabilir. Sermaye kiralamalar\u0131n\u0131n, faaliyet kiralamalar\u0131na g\u00f6re daha y\u00fcksek varl\u0131k de\u011ferleri ve daha fazla bor\u00e7la sonu\u00e7land\u0131\u011f\u0131n\u0131 hat\u0131rlay\u0131n. Ayr\u0131ca, sermaye kiralamalar\u0131 ba\u015flang\u0131\u00e7ta daha d\u00fc\u015f\u00fck gelirlerle sonu\u00e7lan\u0131r (\u00e7\u00fcnk\u00fc toplam kiralama giderleri kiralaman\u0131n ilk y\u0131llar\u0131nda daha y\u00fcksektir).<\/span><\/p>\n

Sonu\u00e7 olarak, hesaplamalar\u0131nda net geliri, toplam varl\u0131klar\u0131 veya borcu kullanan oranlar etkilenecektir. \u00d6rnek olarak, varl\u0131klar\u0131n getirisi, bor\u00e7-varl\u0131k oran\u0131 ve hisse ba\u015f\u0131na kazan\u00e7, sermaye alt\u0131nda \u00f6nceki y\u0131llarda daha az elveri\u015fli g\u00f6r\u00fcnecektir. kiralamalar \u00e7\u00fcnk\u00fc sermaye kiralamalar\u0131n\u0131n hem varl\u0131k hem de bor\u00e7 olarak g\u00f6sterilmesi gerekir.<\/span><\/p>\n

Faaliyet kiralamalar\u0131 ise kiralama olarak muhasebele\u015ftirilir, b\u00f6ylece ne kiralanan m\u00fclk ne de gelecekteki kira \u00f6demelerine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fck bilan\u00e7oda g\u00f6sterilmez. Bu nedenle faaliyet kiralamalar\u0131na genellikle \u201cbilan\u00e7o d\u0131\u015f\u0131\u201d finansman denir.<\/span><\/p>\n

Ancak muhasebe standartlar\u0131, finansal tablo dipnotlar\u0131n\u0131n faaliyet kiralamalar\u0131na ili\u015fkin \u00f6nemli a\u00e7\u0131klamalar i\u00e7ermesini gerektirir. Finansal analistler, isterlerse, faaliyet kiralamalar\u0131 sermaye kiralamalar\u0131na benzer \u015fekilde i\u015flem g\u00f6r\u00fcyormu\u015f gibi bilan\u00e7oyu yeniden d\u00fczenlemek i\u00e7in bu ek bilgiyi kullanabilirler. Finansal analistlerin bir firman\u0131n borcunu de\u011ferlendirirken faaliyet kiralamalar\u0131na ili\u015fkin ek bilgileri nas\u0131l kullanabilece\u011fini g\u00f6sterir.<\/span><\/p>\n

\n

kira sertifikas\u0131 ne kadar kazand\u0131r\u0131r<\/span>
\nsukuk caiz mi<\/span>
\nHangi kira sertifikas\u0131 de\u011ferleme yapt\u0131rma zorunlulu\u011fu yoktur<\/span>
\nsukuk getiri<\/a> hesaplama<\/span>
\nkira sertifikas\u0131 nedir<\/span>
\nKira sertifikas\u0131 de\u011ferleme yapt\u0131rma zorunlulu\u011fu<\/span>
\nsukuk nedir<\/span>
\nFaizsiz Yat\u0131r\u0131m Fonu portf\u00f6ylerinde yer alacak kira<\/span><\/p>\n

\n

EMEKL\u0130L\u0130K SONRASI YARDIM Y\u00dcK\u00dcML\u00dcL\u00dcKLER\u0130<\/span><\/strong><\/h3>\n

\u00c7o\u011fu orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firket, emekli \u00e7al\u0131\u015fanlara, ba\u015fta sa\u011fl\u0131k sigortas\u0131 olmak \u00fczere, emekli maa\u015flar\u0131 ve di\u011fer emeklilik sonras\u0131 yard\u0131mlar sa\u011flar. emeklilikten \u00f6nceki \u00e7al\u0131\u015fma y\u0131llar\u0131d\u0131r. Bu nedenle, i\u015fveren firmalar\u0131n faaliyet performanslar\u0131n\u0131 ve finansal durumlar\u0131n\u0131 \u00f6l\u00e7mek i\u00e7in emeklilik sonras\u0131 faydalara ili\u015fkin d\u00f6nemsel giderler ve y\u00fck\u00fcml\u00fcl\u00fckler tahmin edilmelidir.<\/span><\/p>\n

Emeklilik sonras\u0131 harcamalar\u0131n ve y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6l\u00e7\u00fcm\u00fc ve raporlanmas\u0131na ili\u015fkin standartlar son on y\u0131lda \u00f6nemli \u00f6l\u00e7\u00fcde s\u0131k\u0131la\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. Emekli maa\u015flar\u0131 i\u00e7in raporlamay\u0131 ve di\u011fer (emeklilik d\u0131\u015f\u0131) istihdam sonras\u0131 yard\u0131mlar\u0131 raporlamay\u0131 ayr\u0131 standartlar y\u00f6netir. A\u015fa\u011f\u0131daki b\u00f6l\u00fcmler, her iki emekli maa\u015f\u0131 t\u00fcr\u00fc i\u00e7in mali raporlama standartlar\u0131n\u0131 a\u00e7\u0131klar ve kar\u015f\u0131la\u015ft\u0131r\u0131r.<\/span><\/p>\n

EMEKL\u0130L\u0130K TEMEL MUHASEBE<\/span><\/strong><\/h3>\n

Bethlehem Steel’in 1997 y\u0131l\u0131 y\u0131ll\u0131k raporundaki emeklilik dipnot a\u00e7\u0131klamalar\u0131n\u0131n b\u00f6l\u00fcmlerini i\u00e7eren, tan\u0131mlanm\u0131\u015f sosyal yard\u0131m plan\u0131na ili\u015fkin mali raporlamay\u0131 g\u00f6stermek i\u00e7in bak\u0131n\u0131z. Bethlehem Steel’in emeklilik faydalar\u0131 hem \u00e7al\u0131\u015fanlar\u0131n hizmet y\u0131llar\u0131na hem de en y\u00fcksek kazan\u00e7 seviyelerine dayanmaktad\u0131r. emeklilikten \u00f6nceki y\u0131llarda. Emeklilik y\u00fck\u00fcml\u00fcl\u00fckleri ve y\u0131ll\u0131k emeklilik maliyeti \u00f6l\u00e7\u00fcmlerine \u00f6zel \u00f6nem verilmelidir.\u00a0<\/span><\/p>\n

Baz\u0131 \u00f6nemli hususlar vard\u0131r:<\/span><\/strong><\/p>\n

Muhtemel Kira S\u00f6zle\u015fmesine \u0130li\u015fkin Bilgiler<\/span>
\nKiralanacak m\u00fclk<\/span>
\nKiraya verenin m\u00fclk\u00fcn ger\u00e7e\u011fe uygun de\u011feri<\/span>
\nM\u00fclk\u00fcn ekonomik \u00f6mr\u00fc<\/span>
\nY\u0131ll\u0131k kira \u00f6demesi (her y\u0131l\u0131n sonunda \u00f6denecek) Kira s\u00fcresi<\/span>
\nKirac\u0131n\u0131n ek bor\u00e7lanma oran\u0131<\/span>
\nYenileme veya sat\u0131n alma se\u00e7enekleri<\/span>
\nM\u00fclkiyetin kirac\u0131ya devri<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Sermaye Kiralamalar\u0131 Sermaye kiralamalar\u0131n\u0131n muhasebele\u015ftirilmesini g\u00f6stermek i\u00e7in, Rapid Dispatch’in bir anabilgisayar bilgisayar\u0131n\u0131n olas\u0131 kiralamas\u0131n\u0131 a\u00e7\u0131klamas\u0131n\u0131 g\u00f6z \u00f6n\u00fcnde bulundurun. Bu durumda bir sermaye kiralamas\u0131 i\u00e7in ilk \u00fc\u00e7 kriterin kar\u015f\u0131lanmad\u0131\u011f\u0131n\u0131 unutmay\u0131n. Kiralama, m\u00fclkiyeti devretmiyor (birinci kriter) ve pazarl\u0131kl\u0131 sat\u0131n alma se\u00e7ene\u011fi yok (ikinci kriter). Alt\u0131 y\u0131ll\u0131k kiralama s\u00fcresi, tahmini ekonomik \u00f6mr\u00fcn y\u00fczde 75’inden az (10 y\u0131l\u0131n %75’i…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9976,"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":[25324,25323,25322],"tags":[25332,25327,25330,25325,25329,25326,25328,25331],"class_list":["post-10551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faizsiz-yatirim-fonu-portfoylerinde-yer-alacak-kira","category-hangi-kira-sertifikasi-degerleme-yaptirma-zorunlulugu-yoktur","category-kira-sertifikasi-ne-kadar-kazandirir","tag-faizsiz-yatirim-fonu-portfoylerinde-yer-alacak-kira","tag-hangi-kira-sertifikasi-degerleme-yaptirma-zorunlulugu-yoktur","tag-kira-sertifikasi-degerleme-yaptirma-zorunlulugu","tag-kira-sertifikasi-ne-kadar-kazandirir","tag-kira-sertifikasi-nedir","tag-sukuk-caiz-mi","tag-sukuk-getiri-hesaplama","tag-sukuk-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