{"id":11625,"date":"2022-12-30T11:44:04","date_gmt":"2022-12-30T08:44:04","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11625"},"modified":"2022-12-30T11:44:04","modified_gmt":"2022-12-30T08:44:04","slug":"cari-yukumlulukler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/cari-yukumlulukler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"CAR\u0130 Y\u00dcK\u00dcML\u00dcL\u00dcKLER \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

CAR\u0130 Y\u00dcK\u00dcML\u00dcL\u00dcKLER<\/span><\/strong><\/h3>\n

Bor\u00e7, bir \u015firketin mevcut bir borcu veya y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Bu, borcu kapatmak i\u00e7in alacakl\u0131ya transfer edilecek de\u011ferli bir \u015feyin, genellikle nakit olmas\u0131n\u0131 gerektiren, \u00fc\u00e7\u00fcnc\u00fc taraf bir alacakl\u0131ya bor\u00e7lu olunan bir mebla\u011fd\u0131r.<\/span><\/p>\n

\u00c7o\u011fu y\u00fck\u00fcml\u00fcl\u00fck, faturalara ve s\u00f6zle\u015fmelere dayal\u0131 olarak bilinen tutarlard\u0131r; baz\u0131 y\u00fck\u00fcml\u00fcl\u00fckler, ilk i\u015flem an\u0131nda el de\u011fi\u015ftiren de\u011ferin sabit olmamas\u0131 nedeniyle tahmin edilmektedir. Bor\u00e7lar, \u00f6denmesi gereken tarihlere g\u00f6re k\u0131sa vadeli (k\u0131sa vadeli) veya uzun vadeli olarak bilan\u00e7oda raporlan\u0131r. Cari y\u00fck\u00fcml\u00fcl\u00fckler, gelecek y\u0131l i\u00e7inde \u00f6denecek olan y\u00fck\u00fcml\u00fcl\u00fcklerdir.<\/span><\/p>\n

\u00d6denebilir hesaplar<\/span><\/strong><\/p>\n

Bor\u00e7 hesaplar\u0131 ticari bor\u00e7lar\u0131, i\u015fletmenin veya mal sahibinin iyi niyetli kredisine dayal\u0131 olarak var olan ve hakk\u0131nda resmi bir senedin imzalanmad\u0131\u011f\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri temsil eder. Bir hesapta mal veya malzeme sat\u0131n al\u0131nmas\u0131, \u00f6denecek hesaplar olarak kaydedilen bor\u00e7lara \u00f6rnektir. Her bir i\u015flemin kredi ko\u015fullar\u0131 ve \u015firketin mevcut indirimlerden yararlanma yetene\u011fi, bor\u00e7 hesaplar\u0131 bakiyelerinin \u00f6deme zaman\u0131n\u0131 belirler.<\/span><\/p>\n

Bordro y\u00fck\u00fcml\u00fcl\u00fckler<\/span><\/strong><\/p>\n

\u00c7al\u0131\u015fanlara yap\u0131lan i\u015f nedeniyle bor\u00e7lu olunan tutarlar, bor\u00e7 hesaplar\u0131ndan ayr\u0131 olarak kaydedilir. Maa\u015f veya \u00fccret gideri gibi gider hesaplar\u0131, bir \u00e7al\u0131\u015fan\u0131n br\u00fct kazanc\u0131n\u0131 kaydetmek i\u00e7in kullan\u0131l\u0131r ve \u00f6denecek maa\u015flar, \u00f6denecek \u00fccretler veya \u00f6denecek tahakkuk eden \u00fccretler gibi bir bor\u00e7 hesab\u0131, \u00e7al\u0131\u015fanlara net \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc kaydetmek i\u00e7in kullan\u0131l\u0131r.<\/span><\/p>\n

Bordroyla ilgili ek y\u00fck\u00fcml\u00fcl\u00fckler, her bir \u00e7al\u0131\u015fan\u0131n br\u00fct kazanc\u0131ndan kesilen tutarlar i\u00e7in \u00fc\u00e7\u00fcnc\u00fc taraflara bor\u00e7lu olunan tutarlar\u0131 ve i\u015fverenin bordro vergilerini i\u00e7erir.<\/span><\/p>\n

Br\u00fct kazan\u00e7tan stopaj \u00f6rnekleri aras\u0131nda federal, eyalet ve yerel gelir vergileri ve FICA (Federal Sigorta Katk\u0131lar\u0131 Yasas\u0131: sosyal g\u00fcvenlik ve sa\u011fl\u0131k) vergileri, emeklilik ve tasarruf hesaplar\u0131na yap\u0131lan yat\u0131r\u0131mlar, sa\u011fl\u0131k hizmeti primleri, sendika aidatlar\u0131, \u00fcniformalar, nafaka, \u00e7ocuk bak\u0131m, kredi \u00f6demeleri, i\u015fveren taraf\u0131ndan sunulan hisse senedi sat\u0131n alma planlar\u0131 ve hay\u0131rsever katk\u0131lar\u0131.<\/span><\/p>\n

\u0130\u015fveren bordro vergileri, sosyal g\u00fcvenlik ve sa\u011fl\u0131k vergilerini (\u00e7al\u0131\u015fanlarla ayn\u0131 miktarda), federal i\u015fsizlik vergisini ve eyalet i\u015fsizlik vergisini i\u00e7erir.<\/span><\/p>\n

Net \u00dccret ve Stopaj Y\u00fck\u00fcml\u00fcl\u00fckleri<\/span><\/strong><\/h3>\n

Bordro kesintileri, her \u00e7al\u0131\u015fan taraf\u0131ndan yetkilendirilen zorunlu ve g\u00f6n\u00fcll\u00fc kesintileri i\u00e7erir. \u015eirketin al\u0131konulan tutarlar\u0131 ilgili \u00fc\u00e7\u00fcnc\u00fc tarafa \u00f6demesi gerekti\u011finden, al\u0131konulan tutarlar y\u00fck\u00fcml\u00fcl\u00fckleri temsil eder. Tutarlar i\u015fverenin giderlerini temsil etmez. \u0130\u015fveren sadece bir arac\u0131 olarak hareket ediyor, \u00e7al\u0131\u015fanlardan para topluyor ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara aktar\u0131yor.<\/span><\/p>\n

Gerekli kesintiler<\/span><\/strong><\/p>\n

Bu kesintiler, federal gelir vergileri ve uygun oldu\u011funda eyalet ve yerel gelir vergileri i\u00e7in yap\u0131l\u0131r. Kesilen tutarlar, bir \u00e7al\u0131\u015fan\u0131n kazanc\u0131na ve belirlenmi\u015f stopaj \u00f6deneklerine ba\u011fl\u0131d\u0131r. Stopaj \u00f6denekleri genellikle bir \u00e7al\u0131\u015fan\u0131n gelir vergisi beyannamesi \u00fczerinden talep edece\u011fi muafiyetlerin say\u0131s\u0131na ba\u011fl\u0131d\u0131r, ancak \u00e7al\u0131\u015fan\u0131n tahmini gelir vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne g\u00f6re ayarlanabilir.<\/span><\/p>\n

\u00c7al\u0131\u015fan\u0131n, i\u015fveren bordroyu i\u015fleme koymadan \u00f6nce stopaj say\u0131s\u0131n\u0131 yetkilendiren bir W-4 formu doldurmas\u0131 gerekir. \u0130\u015fveren, her \u00e7al\u0131\u015fan taraf\u0131ndan belirlenen \u00f6deneklere ve devlet taraf\u0131ndan sa\u011flanan vergi tablolar\u0131na g\u00f6re gelir vergisi tutarlar\u0131n\u0131 keser.<\/span><\/p>\n

\u0130\u015fveren bu al\u0131konulan tutarlar\u0131 \u0130\u00e7 Gelir \u0130daresine (IRS) \u00f6der. FICA, gelir vergilerine ek olarak, federal sosyal g\u00fcvenlik ve Medicare yard\u0131m programlar\u0131 i\u00e7in \u00e7al\u0131\u015fanlar\u0131n maa\u015f\u0131ndan bir kesinti yap\u0131lmas\u0131n\u0131 \u015fart ko\u015fuyor. Bu kesintiye genellikle FICA vergileri denir.<\/span><\/p>\n

\n

T\u00fcrkiye cari a\u00e7\u0131k Grafi\u011fi<\/span>
\nT\u00fcrkiye cari<\/a> a\u00e7\u0131k tablosu<\/span>
\nY\u0131llara g\u00f6re cari a\u00e7\u0131k verileri<\/span>
\nT\u00fcrkiye cari a\u00e7\u0131k 2022<\/span>
\nCari i\u015flemler dengesi<\/span>
\nT\u00fcrkiye cari a\u00e7\u0131k y\u0131llara g\u00f6re<\/span>
\nCari oran yorumlama<\/span>
\nT\u00fcrkiye cari a\u00e7\u0131k son 10 y\u0131l<\/span><\/p>\n

\n

Son zamanlarda vergi y\u00fczdesi de\u011fi\u015fmemekle birlikte, bir \u00e7al\u0131\u015fan\u0131n verginin sosyal g\u00fcvenlik k\u0131sm\u0131n\u0131 \u00f6dedi\u011fi \u00fccret miktar\u0131 y\u0131ldan y\u0131la de\u011fi\u015fmektedir.<\/span><\/p>\n

\u015eu anda, sosyal g\u00fcvenlik vergisi oran\u0131, belirli bir miktara kadar kazan\u00e7lar\u0131n %6,2’sidir – 2000 i\u00e7in miktar 76.200 $’d\u0131r. Medicare vergi oran\u0131 %1,45’tir ve miktar\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm kazan\u00e7lar \u00fczerinden \u00f6denir. FICA vergileri i\u015fveren taraf\u0131ndan kesilir ve federal gelir vergileriyle birlikte bir finans kurumuna yat\u0131r\u0131l\u0131r.<\/span><\/p>\n

G\u00f6n\u00fcll\u00fc kesintiler<\/span><\/strong><\/p>\n

Bu kesintiler \u00e7al\u0131\u015fanlar taraf\u0131ndan yetkilendirilir ve \u015firket hissesi al\u0131m\u0131, emeklilik yat\u0131r\u0131mlar\u0131, tasarruf hesab\u0131ndaki mevduatlar, kredi \u00f6demeleri, sendika aidatlar\u0131, hay\u0131rsever katk\u0131lar\u0131, sa\u011fl\u0131k, di\u015f ve hayat sigortas\u0131 primleri ve nafaka tutarlar\u0131n\u0131 i\u00e7erebilir.<\/span><\/p>\n

Net \u00fccret<\/span><\/strong><\/p>\n

Net \u00fccret, \u00e7al\u0131\u015fan\u0131n br\u00fct kazanc\u0131ndan zorunlu ve iste\u011fe ba\u011fl\u0131 kesintilerin d\u00fc\u015f\u00fclmesiyle elde edilen tutard\u0131r. \u00c7al\u0131\u015fan\u0131n maa\u015f g\u00fcn\u00fcnde ald\u0131\u011f\u0131 miktard\u0131r, s\u00f6zde “evden al\u0131nan \u00fccret”.<\/span><\/p>\n

Bordro tahakkuku kayd\u0131, \u00e7al\u0131\u015fanlar\u0131n br\u00fct kazan\u00e7lar\u0131 i\u00e7in \u00fccret giderinde bir art\u0131\u015f\u0131 (bor\u00e7), her bir stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc t\u00fcr\u00fc i\u00e7in ayr\u0131 hesaplardaki art\u0131\u015flar\u0131 (alacaklar\u0131) ve bordro y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc hesab\u0131ndaki art\u0131\u015f\u0131 (alacak) i\u00e7erir. \u00e7al\u0131\u015fanlar\u0131n net \u00fccreti i\u00e7in \u00f6denecek \u00fccretler gibi.<\/span><\/p>\n

Belirli i\u015flemler i\u00e7in \u00f6zel g\u00fcnl\u00fckler kullan\u0131l\u0131r. Ancak, t\u00fcm \u015firketler genel bir dergi kullan\u0131r. Bu kitapta, t\u00fcm g\u00fcnl\u00fck giri\u015fleri genel g\u00fcnl\u00fck format\u0131nda g\u00f6sterilecektir.<\/span><\/p>\n

\u0130\u015fveren Bordro Vergileri<\/span><\/strong><\/h3>\n

\u0130\u015fveren, bordroyla ilgili \u00fc\u00e7 vergiden sorumludur:<\/span><\/strong><\/p>\n

\u25a0 FICA Vergileri.<\/span>
\n\u25a0 Federal \u0130\u015fsizlik Vergileri (FUTA).<\/span>
\n\u25a0 Eyalet \u0130\u015fsizlik Vergileri (SUTA).<\/span><\/p>\n

\u0130\u015fverenlerin \u00f6dedi\u011fi FICA vergileri, \u00e7al\u0131\u015fanlar\u0131n \u00f6dedi\u011fi FICA vergilerine e\u015fit miktardad\u0131r. \u015eu anda FUTA vergileri, her \u00e7al\u0131\u015fan taraf\u0131ndan kazan\u0131lan ilk 9.000 ABD dolar\u0131n\u0131n %6,2’sidir. \u0130\u015fsizlik vergileri ortak bir federal ve eyalet program\u0131 oldu\u011fundan, federal h\u00fck\u00fcmet taraf\u0131ndan eyalete \u00f6denen i\u015fsizlik vergileri i\u00e7in %5,4’l\u00fck bir krediye izin verilmektedir.<\/span><\/p>\n

Bu genellikle% 0,8’lik bir federal i\u015fsizlik vergisi oran\u0131yla sonu\u00e7lan\u0131r. \u00c7o\u011fu eyalette, eyalet i\u015fsizlik vergileri, her \u00e7al\u0131\u015fan taraf\u0131ndan kazan\u0131lan ilk 9.000 dolar\u0131n %5,4’\u00fcd\u00fcr. Devletler, az i\u015fsizlik yaratma ge\u00e7mi\u015fi olan i\u015fverenler i\u00e7in bu oran\u0131 azaltabilir. Daha y\u00fcksek ciro ve sezonluk i\u015fe alma oran\u0131 art\u0131rabilir.<\/span><\/p>\n

28 \u015eubat bordrosu i\u00e7in i\u015fveren bordrosu vergi gideri giri\u015fi, 250 $’l\u0131k FICA vergileri (i\u015fverenin, \u00e7al\u0131\u015fanlar taraf\u0131ndan \u00f6denen miktara e\u015fit olmas\u0131 gerekir), 26 $’l\u0131k FUTA vergileri (%0,8 \u00d7) i\u00e7in y\u00fck\u00fcml\u00fcl\u00fck art\u0131\u015flar\u0131n\u0131 (kredileri) i\u00e7erecektir. 3.268 $) ve 176 $’l\u0131k SUTA vergileri (%5,4 \u00d7 3.268 $). Bordro vergi giderine yap\u0131lan art\u0131\u015f (bor\u00e7) tutar\u0131, \u00fc\u00e7 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn tutarlar\u0131 eklenerek belirlenir.<\/span><\/p>\n

\u00d6denecek notlar<\/span><\/strong><\/p>\n

Bir \u015firket, bor\u00e7 para almak veya \u00f6deme s\u00fcresini uzatmak amac\u0131yla bir senet imzalad\u0131\u011f\u0131nda bir y\u00fck\u00fcml\u00fcl\u00fck yarat\u0131l\u0131r. \u015eirketin \u00f6deme s\u00fcresini uzatmas\u0131 gerekti\u011finde, \u015firket nakit bor\u00e7 ald\u0131\u011f\u0131nda veya bir varl\u0131k kar\u015f\u0131l\u0131\u011f\u0131nda vadesi ge\u00e7mi\u015f bir fatura i\u00e7in senet imzalanabilir.<\/span><\/p>\n

Bor\u00e7lu olunan mebla\u011flar\u0131n \u00f6denmesi i\u00e7in normal kredi s\u00fcresinin uzat\u0131lmas\u0131, genellikle bir \u015firketin bir senet imzalamas\u0131n\u0131 gerektirir, bu da borcun \u00f6denecek hesaplardan \u00f6denecek senetlere aktar\u0131lmas\u0131yla sonu\u00e7lan\u0131r. Bor\u00e7 senetleri, bilan\u00e7o tarihinden itibaren bir y\u0131l i\u00e7inde \u00f6denmesi gereken tutarlar oldu\u011funda k\u0131sa vadeli bor\u00e7lar olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r.<\/span><\/p>\n

Borcun uzun vadeli (bir y\u0131ldan sonra \u00f6denebilir) olmas\u0131 ve bilan\u00e7o tarihini takip eden on iki ayl\u0131k d\u00f6nemde \u00f6denmesini gerektirmesi durumunda, \u00f6deme tutar\u0131 bilan\u00e7oda k\u0131sa vadeli bor\u00e7 olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. Borcun bir y\u0131ldan sonra \u00f6denecek k\u0131sm\u0131 uzun vadeli bor\u00e7 olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

CAR\u0130 Y\u00dcK\u00dcML\u00dcL\u00dcKLER Bor\u00e7, bir \u015firketin mevcut bir borcu veya y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Bu, borcu kapatmak i\u00e7in alacakl\u0131ya transfer edilecek de\u011ferli bir \u015feyin, genellikle nakit olmas\u0131n\u0131 gerektiren, \u00fc\u00e7\u00fcnc\u00fc taraf bir alacakl\u0131ya bor\u00e7lu olunan bir mebla\u011fd\u0131r. \u00c7o\u011fu y\u00fck\u00fcml\u00fcl\u00fck, faturalara ve s\u00f6zle\u015fmelere dayal\u0131 olarak bilinen tutarlard\u0131r; baz\u0131 y\u00fck\u00fcml\u00fcl\u00fckler, ilk i\u015flem an\u0131nda el de\u011fi\u015ftiren de\u011ferin sabit olmamas\u0131 nedeniyle tahmin edilmektedir. Bor\u00e7lar,…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10306,"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":[29345,29344],"tags":[25520,23926,29349,29346,29351,29347,29350,29348],"class_list":["post-11625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cari-islemler-dengesi","category-yillara-gore-cari-acik-verileri","tag-cari-islemler-dengesi","tag-cari-oran-yorumlama","tag-turkiye-cari-acik-2022","tag-turkiye-cari-acik-grafigi","tag-turkiye-cari-acik-son-10-yil","tag-turkiye-cari-acik-tablosu","tag-turkiye-cari-acik-yillara-gore","tag-yillara-gore-cari-acik-verileri"],"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