{"id":49014,"date":"2017-02-27T19:07:54","date_gmt":"2017-02-27T16:07:54","guid":{"rendered":"https:\/\/www.bilgeyatirimci.com\/?p=49014"},"modified":"2017-02-28T19:09:11","modified_gmt":"2017-02-28T16:09:11","slug":"mahfi-egilmez-net-hata-ve-noksan-tartismalari","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/mahfi-egilmez-net-hata-ve-noksan-tartismalari\/","title":{"rendered":"Mahfi E\u011filmez &#8211;\u00a0Net Hata ve Noksan Tart\u0131\u015fmalar\u0131"},"content":{"rendered":"<p><em><strong>Net Hata ve Noksan Nedir ve Nereden Do\u011far?<\/strong><\/em><\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-3475136419\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>\u00d6demeler dengesi tablolar\u0131nda yer alan net hata ve noksan kalemi, kayna\u011f\u0131 belirlenemeyen d\u00f6viz giri\u015f veya \u00e7\u0131k\u0131\u015flar\u0131n\u0131 ifade eder. \u00d6demeler dengesi, toplam\u0131 s\u0131f\u0131ra e\u015fit bir dengedir. D\u0131\u015f d\u00fcnyadan mal ve hizmet sat\u0131n al\u0131n\u0131r, gider yap\u0131lr ve d\u0131\u015f d\u00fcnyaya mal ve hizmet sat\u0131l\u0131r, gelir sa\u011flan\u0131r. Bu al\u0131m &#8211; sat\u0131m ve gelir &#8211; giderin olu\u015fturdu\u011fu dengeye cari denge denir. Cari denge, a\u00e7\u0131k vermi\u015fse finansman dengesinde bu a\u00e7\u0131\u011f\u0131n nas\u0131l kar\u015f\u0131land\u0131\u011f\u0131 (bor\u00e7, sermaye giri\u015fi, hisse senedi sat\u0131\u015f\u0131 vb) yer al\u0131r. Bu ikisi aras\u0131nda bir tutars\u0131zl\u0131k varsa bu fark net hata ve noksan kalemine yaz\u0131l\u0131r. Net hata ve noksan kalemi kayna\u011f\u0131 bilinmeyen bir d\u00f6viz giri\u015fi veya \u00e7\u0131k\u0131\u015f\u0131 oldu\u011fu anlam\u0131na gelir.<\/p>\n<p>Net hata ve noksan kalemi, genel olarak, \u00f6l\u00e7\u00fcm hatalar\u0131 ve tablodaki verilerin eksik veya fazla derlenmesinden kaynaklan\u0131r. Net hata ve noksan kaleminin olu\u015fmas\u0131n\u0131n nedenleri aras\u0131nda \u015funlar\u0131 sayabiliriz: (1) Zaman uyumsuzluklar\u0131 (\u0130hra\u00e7 edilmi\u015f mal\u0131n gidi\u015f tarihiyle ihra\u00e7 edilen mal kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131nacak paran\u0131n geli\u015finin farkl\u0131 d\u00f6nemlerde olmas\u0131 gibi.) (2) Beyan yanl\u0131\u015fl\u0131klar\u0131 veya hatalar\u0131 (G\u00fcmr\u00fck beyanlar\u0131ndaki eksikler ya da yanl\u0131\u015flar gibi.) (3) Kay\u0131t d\u0131\u015f\u0131l\u0131klar (Gelirlerin kayda girmemesi ya da finansman\u0131n kay\u0131t d\u0131\u015f\u0131 olarak ger\u00e7ekle\u015ftirilmesi gibi.) (4) Anketlerdeki \u00f6l\u00e7\u00fcm hatalar\u0131 (Turizm gelirlerinin belirlenmesinde uygulanan anketlerin ger\u00e7e\u011fi tam olarak yans\u0131tamamas\u0131 gibi.)<\/p>\n<p>Yaz\u0131n\u0131n devam\u0131 i\u00e7in <a href=\"http:\/\/www.mahfiegilmez.com\/2017\/02\/net-hata-ve-noksan-tartsmalar.html\" target=\"_blank\" data-wpel-link=\"external\" rel=\"nofollow external noopener\">TIKLAYINIZ<\/a>. (Mahfiegilmez.Com)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Net Hata ve Noksan Nedir ve Nereden Do\u011far? \u00d6demeler dengesi tablolar\u0131nda yer alan net hata ve noksan kalemi, kayna\u011f\u0131 belirlenemeyen d\u00f6viz giri\u015f veya \u00e7\u0131k\u0131\u015flar\u0131n\u0131 ifade&hellip;<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[808,801,847],"class_list":["post-49014","post","type-post","status-publish","format-standard","hentry","category-tumyazilar","tag-ekonomi-makaleleri","tag-ekonomi-yazarlari-listesi","tag-mahfi-egilmez-yazilari"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/49014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=49014"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/49014\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=49014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=49014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=49014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}