{"id":11062,"date":"2022-10-11T13:59:19","date_gmt":"2022-10-11T10:59:19","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11062"},"modified":"2022-10-11T13:59:19","modified_gmt":"2022-10-11T10:59:19","slug":"faaliyet-nakit-akislari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/faaliyet-nakit-akislari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Faaliyet Nakit Ak\u0131\u015flar\u0131 \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Vergi Sonras\u0131 Faaliyet Nakit Ak\u0131\u015flar\u0131<\/span><\/strong><\/h3>\n

Y\u00f6neticiler, ilk cepten harcamay\u0131 belirlemeye ek olarak, projenin \u00f6mr\u00fc boyunca beklenen y\u0131ll\u0131k vergi sonras\u0131 i\u015fletme nakit ak\u0131\u015flar\u0131n\u0131 da tahmin etmelidir. Proje gelir sa\u011fl\u0131yorsa, nakit ak\u0131\u015flar\u0131n\u0131n ana kayna\u011f\u0131 operasyonlardan gelir.<\/span><\/p>\n

Faaliyet nakit giri\u015fleri, projenin gelir tablosundan de\u011ferlendirilebilir. Y\u0131ll\u0131k vergi sonras\u0131 nakit ak\u0131\u015flar\u0131, projenin vergi sonras\u0131 k\u00e2rlar\u0131n\u0131n ve nakit d\u0131\u015f\u0131 giderlerinin toplam\u0131d\u0131r. Basit bir form\u00fcl a\u00e7\u0131s\u0131ndan, bu hesaplama a\u015fa\u011f\u0131daki gibi temsil edilebilir.<\/span><\/p>\n

Nakit d\u0131\u015f\u0131 giderlerin en belirgin \u00f6rnekleri amortisman ve zararlard\u0131r. \u0130lk bak\u0131\u015fta, vergi sonras\u0131 nakit ak\u0131\u015flar\u0131n\u0131n gayrinakdi giderler kullan\u0131larak hesaplanmas\u0131 garip g\u00f6r\u00fcnebilir. Nakit olmayan giderler nakit ak\u0131\u015f\u0131 de\u011fildir, ancak vergileri azaltarak nakit ak\u0131\u015f\u0131 yarat\u0131rlar.<\/span><\/p>\n

Gelirleri vergiden koruyarak ger\u00e7ek nakit tasarruflar\u0131 yarat\u0131l\u0131r. Vergi sonras\u0131 nakit ak\u0131\u015flar\u0131n\u0131 belirlemek i\u00e7in gelir tablosunun kullan\u0131m\u0131 a\u015fa\u011f\u0131daki \u00f6rnekte g\u00f6sterilmi\u015ftir. \u00d6rnek ayr\u0131ca, nakit d\u0131\u015f\u0131 giderlerin vergi tasarrufu sa\u011flayarak nakit giri\u015flerini nas\u0131l art\u0131rabilece\u011fini g\u00f6stermek i\u00e7in de kullan\u0131l\u0131r.<\/span><\/p>\n

Bir \u015firketin 1,600.000 $’a mal olan yeni ekipman gerektiren yeni bir \u00fcr\u00fcn yapmay\u0131 planlad\u0131\u011f\u0131n\u0131 varsayal\u0131m. Yeni \u00fcr\u00fcn\u00fcn firman\u0131n y\u0131ll\u0131k gelirini 1.200.000$ art\u0131rmas\u0131 bekleniyor. Malzeme, i\u015f\u00e7ilik ve di\u011fer nakit i\u015fletme giderleri y\u0131lda 500.000 ABD Dolar\u0131 olacakt\u0131r. Ekipman\u0131n \u00f6mr\u00fc d\u00f6rt y\u0131ld\u0131r ve do\u011frusal amortisman y\u00f6ntemine g\u00f6re amortismana tabi tutulacakt\u0131r. D\u00f6rt y\u0131l\u0131n sonunda makinenin herhangi bir hurda de\u011ferine sahip olmas\u0131 beklenmemektedir.<\/span><\/p>\n

Faaliyet nakit ak\u0131\u015flar\u0131n\u0131 belirlemeye y\u00f6nelik gelir yakla\u015f\u0131m\u0131, gelir tablosundaki her bir kategorinin vergi sonras\u0131 nakit ak\u0131\u015f\u0131 etkilerini de\u011ferlendirmek i\u00e7in ayr\u0131\u015ft\u0131r\u0131labilir. Ayr\u0131\u015ft\u0131rma yakla\u015f\u0131m\u0131, gelir tablosunun her bir kalemi i\u00e7in vergi sonras\u0131 nakit ak\u0131\u015flar\u0131n\u0131 a\u015fa\u011f\u0131daki gibi hesaplayarak faaliyet nakit ak\u0131\u015flar\u0131n\u0131 hesaplar.<\/span><\/p>\n

Birinci terim, [(1 – Vergi oran\u0131) – Gelirler], nakit gelirlerinden vergi sonras\u0131 nakit giri\u015flerini verir. \u00d6rne\u011fimiz i\u00e7in, nakit gelirin 1.200.000$ olaca\u011f\u0131 tahmin edilmektedir. Bu nedenle firma, elde edilen gelirlerin 720.000 $’\u0131n\u0131 tutmay\u0131 bekleyebilir: (1 – Vergi oran\u0131) – Gelirler 0,60 $ 1.200.000 – 720.000 $. Vergi sonras\u0131 gelir, firman\u0131n sat\u0131\u015f faaliyetinden elde edilen vergi sonras\u0131 nakitin fiili miktar\u0131d\u0131r.<\/span><\/p>\n

\u0130kinci terim, [(1 – Vergi oran\u0131) – Nakit giderleri], nakit faaliyet giderlerinden vergi sonras\u0131 nakit \u00e7\u0131k\u0131\u015flar\u0131d\u0131r. Nakit giderler, vergilendirilebilir gelire ula\u015fmak i\u00e7in gelirlerden d\u00fc\u015f\u00fclebildi\u011finden, sonu\u00e7, gelirleri vergilendirmeden korumakt\u0131r. Bu koruman\u0131n sonucu, vergi tasarrufu yapmak ve belirli bir harcamayla ili\u015fkili fiili nakit \u00e7\u0131k\u0131\u015f\u0131n\u0131 azaltmakt\u0131r. \u00d6rne\u011fimizde, firman\u0131n nakit i\u015fletme giderleri 500.000$’d\u0131r.<\/span><\/p>\n

Ger\u00e7ek nakit \u00e7\u0131k\u0131\u015f\u0131 500.000 ABD Dolar\u0131 de\u011fil, 300.000 ABD Dolar\u0131 (0.60-500.000 ABD Dolar\u0131)’dir. \u0130\u015fletme giderleri i\u00e7in nakit harcama, vergi tasarruflar\u0131 nedeniyle 200.000 $ azalt\u0131lm\u0131\u015ft\u0131r. Bunu g\u00f6rmek i\u00e7in, i\u015fletme giderinin tek gider oldu\u011funu ve firman\u0131n 1.200.000 $ geliri oldu\u011funu varsayal\u0131m.<\/span><\/p>\n

Faaliyet gideri vergiden d\u00fc\u015f\u00fclebilir de\u011filse, bor\u00e7lu olunan vergi 480.000 ABD Dolar\u0131d\u0131r (0.40 – 1.200.000 ABD Dolar\u0131). Faaliyet gideri vergi ama\u00e7l\u0131 olarak indirilebilirse, vergiye tabi gelir 700.000 ABD Dolar\u0131 ve bor\u00e7lu olunan vergi 280.000 ABD Dolar\u0131’d\u0131r. \u0130\u015fletme giderinin d\u00fc\u015f\u00fclebilirli\u011fi vergilerde 200.000 ABD Dolar\u0131 tasarruf sa\u011flad\u0131\u011f\u0131ndan, bu harcama i\u00e7in ger\u00e7ek harcama 200.000 ABD Dolar\u0131 azal\u0131r.<\/span><\/p>\n

\n

Yat\u0131r\u0131m faaliyetlerinden nakit ak\u0131\u015flar\u0131<\/span>
\nNakit ak\u0131\u015f\u0131<\/a> form\u00fcl\u00fc<\/span>
\nNakit ak\u0131\u015f Tablosu Nedir<\/span>
\nNakit ak\u0131\u015f tablosu<\/span>
\nNakit ak\u0131\u015f\u0131 Nedir<\/span>
\nNet nakit ak\u0131\u015f\u0131 form\u00fcl\u00fc<\/span>
\nBasit nakit ak\u0131\u015f tablosu \u00d6rne\u011fi<\/span>
\nFinansman faaliyetlerinden nakit ak\u0131\u015f\u0131<\/span><\/p>\n

\n

\u00dc\u00e7\u00fcnc\u00fc terim, (Vergi oran\u0131 – Nakit olmayan giderler), gayrinakdi giderlerin \u00fcretti\u011fi vergi tasarruflar\u0131ndan elde edilen nakit giri\u015fidir. Amortisman gibi nakit d\u0131\u015f\u0131 giderler de gelirleri vergiden korur. Amortisman, 400.000 ABD Dolar\u0131 tutar\u0131ndaki geliri vergilendirilmekten korur ve b\u00f6ylece vergilerde 160.000 ABD Dolar\u0131 (0.40 – 400.000 ABD Dolar\u0131) tasarruf sa\u011flar.<\/span><\/p>\n

Ayr\u0131\u015ft\u0131rman\u0131n bir \u00f6zelli\u011fi, vergi sonras\u0131 nakit ak\u0131\u015flar\u0131n\u0131 bir elektronik tablo format\u0131nda hesaplama yetene\u011fidir. Bu bi\u00e7im, bireysel kalemlerin nakit ak\u0131\u015f\u0131 etkilerini vurgular ve elektronik tablo yaz\u0131l\u0131m paketlerinin kullan\u0131m\u0131n\u0131 kolayla\u015ft\u0131r\u0131r.<\/span><\/p>\n

Elektronik tablo format\u0131, \u00fc\u00e7 nakit ak\u0131\u015f\u0131 kategorisinin her biri i\u00e7in bir tane ve ilk \u00fc\u00e7\u00fcn toplam\u0131 olan toplam vergi sonras\u0131 nakit ak\u0131\u015f\u0131 i\u00e7in bir tane olmak \u00fczere d\u00f6rt s\u00fctun olu\u015fturularak elde edilir. Bu format \u00f6rne\u011fimiz i\u00e7in g\u00f6sterilmi\u015ftir. D\u00f6rt y\u0131l boyunca nakit gelirlerin y\u0131lda 1.200.000 dolar, y\u0131ll\u0131k nakit harcamalar\u0131n 500.000 dolar ve y\u0131ll\u0131k amortisman\u0131n 400.000 dolar oldu\u011funu hat\u0131rlay\u0131n.<\/span><\/p>\n

Ayr\u0131\u015ft\u0131rman\u0131n ikinci bir \u00f6zelli\u011fi, vergi sonras\u0131 nakit etkilerini madde baz\u0131nda hesaplama yetene\u011fidir. \u00d6rne\u011fin, bir firman\u0131n bir proje d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fc ve hangi amortisman y\u00f6nteminin kullan\u0131lmas\u0131 gerekti\u011fi konusunda karars\u0131z oldu\u011funu varsayal\u0131m. Bir firma, her bir amortisman y\u00f6ntemi alt\u0131nda \u00fcretilen vergi tasarruflar\u0131n\u0131 hesaplayarak, hangi y\u00f6ntemin en \u00e7ok arzu edildi\u011fini h\u0131zl\u0131 bir \u015fekilde de\u011ferlendirebilir.<\/span><\/p>\n

Vergi a\u00e7\u0131s\u0131ndan, gayrimenkul d\u0131\u015f\u0131ndaki t\u00fcm amortismana tabi ticari varl\u0131klar, alt\u0131 s\u0131n\u0131ftan birinde s\u0131n\u0131fland\u0131r\u0131lan ki\u015fisel m\u00fclk olarak adland\u0131r\u0131l\u0131r. Her s\u0131n\u0131f, amortisman hesaplamak i\u00e7in kullan\u0131lmas\u0131 gereken varl\u0131klar\u0131n \u00f6mr\u00fcn\u00fc belirtir.<\/span><\/p>\n

Bu ya\u015fam, ger\u00e7ek beklenen ya\u015fam, s\u0131n\u0131f ya\u015fam\u0131ndan farkl\u0131 olsa bile kullan\u0131lmal\u0131d\u0131r; s\u0131n\u0131f \u00f6m\u00fcrleri, amortisman\u0131n muhasebele\u015ftirilmesi amac\u0131yla belirlenir ve genellikle ger\u00e7ek hayattan daha k\u0131sa olacakt\u0131r. \u00c7o\u011fu ekipman, makine ve ofis mobilyas\u0131 7 y\u0131ll\u0131k varl\u0131klar olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r.<\/span><\/p>\n

Hafif kamyonlar, otomobiller ve bilgisayar donan\u0131m\u0131 5 y\u0131ll\u0131k varl\u0131klar olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. \u00c7o\u011fu k\u00fc\u00e7\u00fck ara\u00e7 3 y\u0131ll\u0131k varl\u0131klar olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. Ki\u015fisel m\u00fclk\u00fcn \u00e7o\u011funlu\u011fu bu kategorilerden birine konulabilece\u011finden, dikkatimizi bunlarla s\u0131n\u0131rlayaca\u011f\u0131z.<\/span><\/p>\n

Vergi m\u00fckellefi, y\u0131ll\u0131k amortisman\u0131 hesaplamak i\u00e7in do\u011frusal y\u00f6ntemi veya de\u011fi\u015ftirilmi\u015f h\u0131zland\u0131r\u0131lm\u0131\u015f maliyet kurtarma sistemini (MACRS) kullanabilir. Mevcut yasa, MACRS’yi \u00e7ift azalan bakiye y\u00f6ntemi olarak tan\u0131mlar. Amortisman\u0131n hesaplanmas\u0131nda, kurtarma de\u011ferinin dikkate al\u0131nmas\u0131 gerekmez. Ancak, her iki y\u00f6ntemde de yar\u0131m y\u0131l s\u00f6zle\u015fmesi ge\u00e7erlidir.<\/span><\/p>\n

Bu s\u00f6zle\u015fme, yeni edinilen bir varl\u0131\u011f\u0131n, varl\u0131\u011f\u0131n kullan\u0131m\u0131n\u0131n fiilen ba\u015flad\u0131\u011f\u0131 tarihe bak\u0131lmaks\u0131z\u0131n, vergiye tabi ilk hizmet y\u0131l\u0131n\u0131n yar\u0131s\u0131 boyunca hizmette oldu\u011funu varsayar. Varl\u0131k \u00f6mr\u00fcn\u00fcn sonuna ula\u015ft\u0131\u011f\u0131nda, di\u011fer yar\u0131m y\u0131ll\u0131k amortisman ertesi y\u0131l talep edilebilir. Bir varl\u0131k, s\u0131n\u0131f \u00f6mr\u00fcn\u00fcn bitiminden \u00f6nce elden \u00e7\u0131kar\u0131l\u0131rsa, yar\u0131 y\u0131l s\u00f6zle\u015fmesi o y\u0131l i\u00e7in yar\u0131 yar\u0131ya amortismana izin verir.<\/span><\/p>\n

\u00d6rne\u011fin, bir otomobilin 1 Mart 2006’da sat\u0131n al\u0131nd\u0131\u011f\u0131n\u0131 varsayal\u0131m. Otomobilin maliyeti 30.000$ ve firma do\u011frusal y\u00f6ntemi se\u00e7iyor. Otomobiller 5 y\u0131ll\u0131k varl\u0131klard\u0131r (vergi ama\u00e7l\u0131).<\/span><\/p>\n

Y\u0131ll\u0131k amortisman 5 y\u0131ll\u0131k d\u00f6nem i\u00e7in 6.000$’d\u0131r (30.000$\/5). Bununla birlikte, yar\u0131 y\u0131l kural\u0131n\u0131 kullanarak, firma 2006 y\u0131l\u0131 i\u00e7in do\u011frusal tutar\u0131n (0,5 – 6.000$) yar\u0131s\u0131 olan yaln\u0131zca 3.000$ d\u00fc\u015febilir. Kalan yar\u0131s\u0131 alt\u0131nc\u0131 y\u0131lda (ya da daha \u00f6nce ise elden \u00e7\u0131karma y\u0131l\u0131nda) d\u00fc\u015f\u00fcl\u00fcr.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi Sonras\u0131 Faaliyet Nakit Ak\u0131\u015flar\u0131 Y\u00f6neticiler, ilk cepten harcamay\u0131 belirlemeye ek olarak, projenin \u00f6mr\u00fc boyunca beklenen y\u0131ll\u0131k vergi sonras\u0131 i\u015fletme nakit ak\u0131\u015flar\u0131n\u0131 da tahmin etmelidir. Proje gelir sa\u011fl\u0131yorsa, nakit ak\u0131\u015flar\u0131n\u0131n ana kayna\u011f\u0131 operasyonlardan gelir. Faaliyet nakit giri\u015fleri, projenin gelir tablosundan de\u011ferlendirilebilir. Y\u0131ll\u0131k vergi sonras\u0131 nakit ak\u0131\u015flar\u0131, projenin vergi sonras\u0131 k\u00e2rlar\u0131n\u0131n ve nakit d\u0131\u015f\u0131 giderlerinin toplam\u0131d\u0131r.…
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":[27304,27303],"tags":[22952,24638,23260,23339,27306,22947,23257,27305],"class_list":["post-11062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nakit-akis-tablosu-nedir","category-yatirim-faaliyetlerinden-nakit-akislari","tag-basit-nakit-akis-tablosu-ornegi","tag-finansman-faaliyetlerinden-nakit-akisi","tag-nakit-akis-tablosu","tag-nakit-akis-tablosu-nedir","tag-nakit-akisi-formulu","tag-nakit-akisi-nedir","tag-net-nakit-akisi-formulu","tag-yatirim-faaliyetlerinden-nakit-akislari"],"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