\u0130ngilizce Muhasebe Terimleri genelde bu i\u015f ile ilgilenenler i\u00e7in bir makale ba\u015fl\u0131\u011f\u0131 gibi g\u00f6r\u00fcnebilir fakat, sadece muhasebe i\u015fi ile u\u011fra\u015fanlar de\u011fil herkes bu terimleri \u00f6\u011frenebilir. Bunun nedeni ise e\u011fer muhasebe i\u015fi ile u\u011fra\u015fm\u0131yor olsan\u0131z bile yapt\u0131\u011f\u0131n\u0131z i\u015fe g\u00f6re para hesab\u0131n\u0131z\u0131 yaparken ya da bir banka ile birlikte \u00e7al\u0131\u015f\u0131rken s\u0131k s\u0131k duyabilece\u011finiz terimler i\u00e7in kendinizi haz\u0131rlamakt\u0131r.<\/p>\n\n\n\n
Muhasebeciler, bankac\u0131lar ve finansal i\u015flerde \u00e7al\u0131\u015fanlar bu terimleri \u00e7ok iyi bilmelidir. \u0130\u015f \u0130ngilizcesi i\u00e7in gerekli bir konu olan muhasebe terimlerini \u00f6\u011frenmek i\u00e7in a\u015fa\u011f\u0131da verdi\u011fimiz terimleri ve \u00f6rnek c\u00fcmleleri inceleyerek \u00e7al\u0131\u015fabilirsiniz.<\/p>\n\n\n\n
\u0130ngilizce muhasebe terimleri konusunda \u00e7ok fazla kullanaca\u011f\u0131n\u0131z “invoice” kelimesi asl\u0131nda yine \u0130ngilizcede “bill” kelimesinin e\u015f anlaml\u0131s\u0131d\u0131r. T\u00fcrk\u00e7esi ise “fatura” olarak kullan\u0131l\u0131r. <\/p>\n\n\n\n
Kelimenin anlam\u0131n\u0131 peki\u015ftirmek i\u00e7in a\u015fa\u011f\u0131daki \u00f6rnek c\u00fcmleler ile pratik yapabilirsiniz;<\/p>\n\n\n\n
\u0130ngilizce muhasebe s\u00f6zc\u00fckleri aras\u0131nda yine \u00e7ok fazla kullan\u0131lan bir ifade olan “Account Record” T\u00fcrk\u00e7e’de “Muhasebe kayd\u0131” anlam\u0131na gelmektedir.<\/p>\n\n\n\n
Bu kelimenin anlam\u0131n\u0131 ve c\u00fcmle i\u00e7inde kullan\u0131m\u0131n\u0131 peki\u015ftirmek i\u00e7in a\u015fa\u011f\u0131daki c\u00fcmleleri inceleyebilirsiniz;<\/p>\n\n\n\n
\u0130ngilizce muhasebe terimleri aras\u0131nda \u00e7ok fazla kullan\u0131lan bir ba\u015fka tan\u0131m ise “Accrued Liabilities”dir ve T\u00fcrk\u00e7e anlam\u0131 ise “Bor\u00e7 Tahakkuklar\u0131” olarak kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n
A\u015fa\u011f\u0131da verece\u011fimiz \u00e7ok kapsaml\u0131 muhasebe terimlerinden yararlanarak \u00f6rnek c\u00fcmleler kurabilirsiniz.<\/p>\n\n\n\n
\u0130ngilizce Terim<\/strong><\/td>| \u0130ngilizce Tan\u0131m\u0131<\/strong><\/td> | T\u00fcrk\u00e7e Tan\u0131m\u0131<\/strong><\/td><\/tr> | Account<\/td> | An arrangement with a bank to keep your money<\/td> | Hesap<\/td><\/tr> | Accounts Payable (AP)<\/td> | All of the expenses that a business has incurred but has not yet paid.<\/td> | \u0130\u015fletmenin yapm\u0131\u015f oldu\u011fu fakat daha \u00f6denmemi\u015f t\u00fcm harcamalar<\/td><\/tr> | Accrued Expense<\/td> | An expense that been incurred but hasn\u2019t been paid<\/td> | Tahakkuk etmi\u015f fakat \u00f6denmemi\u015f gider<\/td><\/tr> | Allocation<\/td> | The procedure of assigning funds to various accounts or periods<\/td> | Tahsis etme anlam\u0131 vard\u0131r; \u00e7e\u015fitli hesaplara ya da \u00f6demelere fon tahsis etme, da\u011f\u0131tma<\/td><\/tr> | Acquiree<\/td> | Someone or some company that acquire something to other<\/td> | Edindiren<\/td><\/tr> | Acquirer<\/td> | Someone or some company that gets something<\/td> | Edinen<\/td><\/tr> | Advance<\/td> | A payment given to someone before work has been completed<\/td> | Avans<\/td><\/tr> | Aggregate<\/td> | A total of something or some calculating<\/td> | Toplam<\/td><\/tr> | Agency<\/td> | The bounded company<\/td> | Acenta<\/td><\/tr> | Allowance<\/td> | Money that you are given regularly, especially to pay for a particular thing<\/td> | \u00d6denek<\/td><\/tr> | Amortisation method<\/td> | The process of reducing a cost or total in regular small amounts and its method<\/td> | Amortisman y\u00f6ntemi (itfa y\u00f6ntemi)<\/td><\/tr> | Amortised cost<\/td> | The process of reducing a cost or total in regular small amounts and its cost<\/td> | \u0130tfa edilmi\u015f maliyet<\/td><\/tr> | Annuitant<\/td> | Someone who receives a fixed amount of money paid to someone every year<\/td> | Y\u0131ll\u0131k sigortal\u0131<\/td><\/tr> | Appendix<\/td> | A separate part that is included<\/td> | Ek<\/td><\/tr> | Balance<\/td> | Equal or stable accounts<\/td> | Denge<\/td><\/tr> | Bank account <\/td> | An account where the money is<\/td> | Banka Hesab\u0131<\/td><\/tr> | Bank overdraft<\/td> | An amount of money that a customer with a bank account is temporarily allowed to owe to the bank<\/td> | Bor\u00e7lu cari hesap<\/td><\/tr> | Bankruptcy<\/td> | A situation in which a business or a person becomes bankrupt<\/td> | \u0130flas<\/td><\/tr> | Balance Sheet (BS)<\/td> | Report of the company\u2019s assets<\/td> | \u015eirketin varl\u0131klar\u0131n\u0131 ve y\u00fck\u00fcml\u00fcl\u00fcklerini g\u00f6steren rapor<\/td><\/tr> | Book Value (BV)<\/td> | The original value of an asset<\/td> | Defter de\u011feri<\/td><\/tr> | Cash Flow<\/td> | Term that describes the inflow and outflow of cash in a business<\/td> | Nakit giri\u015fini ve \u00e7\u0131k\u0131\u015f\u0131n\u0131 tan\u0131mlayan terimdir<\/td><\/tr> | Cap<\/td> | A limit on the amount of money that can be charged or spent in connection with a particular activity<\/td> | Faiz tavan\u0131<\/td><\/tr> | Capital<\/td> | Money used for producing more wealth or for starting a new business<\/td> | Sermaye<\/td><\/tr> | Capital gain<\/td> | The gain of the money when you use before starting a new business<\/td> | Sermaye kazanc\u0131<\/td><\/tr> | Cost of Goods Sold<\/td> | The expenses that directly relate to the creation of a product or service<\/td> | Sat\u0131lan mallar\u0131n maliyeti<\/td><\/tr> | Credit<\/td> | A credit is an increase in a liability or equity account<\/td> | Kredi<\/td><\/tr> | Credit insurance contract<\/td> | Your account\u2019s insurance<\/td> | Kredi sigorta poli\u00e7esi<\/td><\/tr> | Currency risk<\/td> | The risk of the the money that is used in a particular country at a particular time<\/td> | D\u00f6viz riski<\/td><\/tr> | Current cost<\/td> | The cost of the business<\/td> | Cari maliyet<\/td><\/tr> | Commodity<\/td> | A substance or product that can be traded<\/td> | Ticari mal<\/td><\/tr> | Debit<\/td> | A record of money taken; increase in an asset or expense account, or a decrease in a liability or equity account<\/td> | Bor\u00e7; bir varl\u0131k veya gider hesab\u0131ndaki bir art\u0131\u015f veya bir bor\u00e7 ya da \u00f6z kaynak hesab\u0131ndaki bir azalmad\u0131r<\/td><\/tr> | Depreciation<\/td> | Term that accounts for the loss of value in an asset over time<\/td> | Bir varl\u0131\u011f\u0131n zaman i\u00e7indeki de\u011fer kayb\u0131n\u0131 hesaba katan terimdir<\/td><\/tr> | Debt securities<\/td> | Securities and contracts of your debt<\/td> | Bor\u00e7lanma senetleri<\/td><\/tr> | Deemed cost<\/td> | The considered cost of some trade commodity or action<\/td> | Tahmin edilen maliyet<\/td><\/tr> | Discounting<\/td> | The arrangement in which a bank lends a company a sum of money that is a percentage of the amount the company is owed<\/td> | \u0130skonto etme<\/td><\/tr> | Diversification<\/td> | Method of reducing risk<\/td> | Risk azaltma y\u00f6ntemi<\/td><\/tr> | Earnings<\/td> | A company’s profits in a particular period<\/td> | Kazan\u00e7lar<\/td><\/tr> | Earnings contingency<\/td> | A company\u2019s profits that depends on some situations<\/td> | Ko\u015fula ba\u011fl\u0131 kazan\u00e7lar<\/td><\/tr> | Equity<\/td> | It denotes the value left over after liabilities have been removed<\/td> | \u00d6zkaynaklar bor\u00e7lar kald\u0131r\u0131ld\u0131ktan sonra kalan de\u011ferleri ifade eder<\/td><\/tr> | Expense<\/td> | Any cost of the company\u2019s<\/td> | \u0130\u015fletmenin herhangi bir maliyeti<\/td><\/tr> | Enterprise<\/td> | A person who attempts to make a profit by starting a company or the company itself<\/td> | Giri\u015fim ya da i\u015fletme<\/td><\/tr> | Exchange difference<\/td> | The process of changing one currency for another and its difference<\/td> | Kur fark\u0131<\/td><\/tr> | Expenditure<\/td> | Any expense<\/td> | Harcama<\/td><\/tr> | Fixed Cost<\/td> | The one that does not change with the volume of sales<\/td> | Sat\u0131\u015f hacmiyle de\u011fi\u015fmeyen maliyet<\/td><\/tr> | Financial asset<\/td> | Financial valuable belonging<\/td> | Finansal varl\u0131k<\/td><\/tr> | Fees<\/td> | An amount of money paid for a particular piece of work in a particular amount of time<\/td> | Aidat, \u00fccret<\/td><\/tr> | Fair value<\/td> | A fair way of calculating the assets of a business based on its trade<\/td> | Bir \u015feyin uygun de\u011feri<\/td><\/tr> | Funding<\/td> | Money that is attached for a particular purpose<\/td> | Fonlama, kaynak yaratma<\/td><\/tr> | Gross margin<\/td> | Percentage calculated by taking gross profit and dividing by revenue for the same period<\/td> | Br\u00fct sat\u0131\u015f kar\u0131<\/td><\/tr> | Gross profit<\/td> | Indicates the profitability of a company without taking overhead expenses into account<\/td> | Br\u00fct kar<\/td><\/tr> | Impairment<\/td> | A situation in which the value of an asset is recorded as being greater than the amount of money that it could be sold for<\/td> | De\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc<\/td><\/tr> | Import duties<\/td> | The taxes of the products from another country<\/td> | \u0130thalat vergileri<\/td><\/tr> | Interest<\/td> | A money that is charged by a bank for taking money<\/td> | Faiz<\/td><\/tr> | Insurance liability<\/td> | Insurance debt<\/td> | Sigorta borcu<\/td><\/tr> | Investment<\/td> | The act of putting money or effort into something to make a profit<\/td> | Yat\u0131r\u0131m<\/td><\/tr> | Inventory<\/td> | The word that classify the assets of the company which remain unsold<\/td> | Bir \u015firketin sat\u0131lamayan varl\u0131klar\u0131<\/td><\/tr> | Journal Entry<\/td> | It shows how updates and changes are made to a company\u2019s folders<\/td> | Bir \u015firketin dosyalar\u0131nda de\u011fi\u015fiklik yapmas\u0131<\/td><\/tr> | Liability<\/td> | All debts that a company has yet to pay<\/td> | Bir \u015firketin \u00f6demesi gereken t\u00fcm bor\u00e7lar\u0131<\/td><\/tr> | Liquidity<\/td> | A term referencing how quickly something can be converted into cash<\/td> | Bir \u015feyin ne kadar \u00e7abuk paraya \u00e7evrilece\u011fini ifade eden bir terim; likidite<\/td><\/tr> | Lease<\/td> | A legal agreement in which you pay money in order to use a building, piece of land etc.<\/td> | Kiralama<\/td><\/tr> | Loan<\/td> | Credit debit<\/td> | Kredi borcu<\/td><\/tr> | Losses<\/td> | <\/td> | Zararlar<\/td><\/tr> | Long- term investment<\/td> | An investment which will be show its profit after a particular time period<\/td> | Uzun vadeli yat\u0131r\u0131m<\/td><\/tr> | Market value<\/td> | Market price<\/td> | Piyasa de\u011feri<\/td><\/tr> | Material<\/td> | The term that refers whether information influences decisions<\/td> | Bilgilerin kararlar\u0131 etkileyip etkilemedi\u011fini ifade eden terim<\/td><\/tr> | Net income<\/td> | Amount of money that is earned in profits<\/td> | Net gelir<\/td><\/tr> | Net Margin<\/td> | The percent amount that illustrates the profit of a company in relation to its revenue<\/td> | Bir \u015firketin geliri ile kar\u0131n\u0131 g\u00f6steren y\u00fczde<\/td><\/tr> | Offer price<\/td> | A cost that has been offered<\/td> | Teklif fiyat\u0131<\/td><\/tr> | Paid in capital<\/td> | A fund that has been paid beforehand<\/td> | \u00d6denmi\u015f sermaye<\/td><\/tr> | Profit<\/td> | Money earned from the product which business earns above its price<\/td> | Kar<\/td><\/tr> | Provision<\/td> | An amount of money that is kept in case of a possible future loss<\/td> | Kar\u015f\u0131l\u0131k <\/td><\/tr> | Purchase price<\/td> | The amount of money that is paid for something<\/td> | Sat\u0131n alma fiyat\u0131<\/td><\/tr> | Payroll<\/td> | An Account that shows payments to employee salaries<\/td> | \u00c7al\u0131\u015fanlar\u0131n maa\u015flar\u0131n\u0131 g\u00f6steren hesap<\/td><\/tr> | Receivables<\/td> | Owed money which has not been paid yet<\/td> | Alacaklar<\/td><\/tr> | Recoverability<\/td> | Something that can be gained again<\/td> | Geri kazan\u0131labilirlik<\/td><\/tr> | Retail method<\/td> | Method of selling goods to public<\/td> | Perakende y\u00f6ntemi<\/td><\/tr> | Revenue<\/td> | Any money earned by the business<\/td> | Has\u0131lat, gelir<\/td><\/tr> | Sale<\/td> | Exchanging something for money<\/td> | Sat\u0131\u015f<\/td><\/tr> | Tax<\/td> | Money that is paid to the government based on your income in exchange to the services you\u2019ve been used<\/td> | Vergi<\/td><\/tr> | Warranty<\/td> | A written promise from a company to repair or replace a product that develops a fault within a particular period of time<\/td> | Garanti<\/td><\/tr> | Variable Cost<\/td> | Costs that can be change with the volume of sales<\/td> | De\u011fi\u015febilen maliyet<\/td><\/tr> | Venturer<\/td> | A risky activity partner in business<\/td> | Ortak giri\u015fimci<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n | \u0130ngilizcede \u00d6n Muhasebe Ne Demektir<\/h2>\n\n\n\nBildi\u011fimiz \u00fczere \u0130ngilizcede “muhasebe”, “accounting” olarak kullan\u0131lmaktayd\u0131. “\u00d6n muhasebe” ise “pre-accounting” ya da “pre-accountancy” olarak kullan\u0131l\u0131r.<\/p>\n\n\n\n \u00d6n muhasebenin i\u015fi girdileri ve \u00e7\u0131kt\u0131lar\u0131 kay\u0131t etmek oldu\u011fu i\u00e7in ayn\u0131 zamanda “bookkeeping” olarak da adland\u0131r\u0131labilir.<\/p>\n\n\n\n \u0130ngilizce Tek D\u00fczen Hesap Plan\u0131 Ne Demektir?<\/h2>\n\n\n\nMuhasebede kullan\u0131lan “Tek D\u00fczen Hesap Plan\u0131”, hesap isimleri be hesap kodlar\u0131ndan olu\u015fur. Bunun \u0130ngilizcesi ise “The Uniform Chart of Accounts” olarak kullan\u0131l\u0131r.<\/p>\n\n\n\n \u0130ngilizce Muhasebeci Meslek Tan\u0131t\u0131m\u0131<\/h2>\n\n\n\nAccountants are the ones who assist companies, individuals and businesses by reporting their financial matters and calculating their finances. Their job includes advising the client about conditions of their businesses profits, investments and cash flow etc. Businesses need accountants to articulate their financial situations in order to make their moves in a particular way while trading. Accountants use special software programmes to analyze financial information and arrange them to come up with a financial report to offer the business or the individual. They are being responsible for all the financial contracts because they know liabilities, profits and losses, and the capital of the business.<\/strong><\/p>\n\n\n\n \u015eirketlerin ve ki\u015filerin finansal durumlar\u0131yla ilgilenip bunlar\u0131 hesaplayan ki\u015filere muhasebeci denir. M\u00fc\u015fterilerini i\u015fyerlerinin karlar\u0131, yat\u0131r\u0131mlar\u0131 ve para giri\u015f \u00e7\u0131k\u0131\u015f\u0131 gibi durumlar\u0131 hakk\u0131nda bilgilendirip \u00f6neri sunmak g\u00f6revlerinden biridir. \u0130\u015fletmeler finansal durumlar\u0131 \u00f6\u011frenebilmek ve ticaret yaparken buna g\u00f6re hareket edebilmek i\u00e7in muhasebeciye ihtiya\u00e7 duyarlar. Muhasebeciler \u00f6zer software programlar\u0131 kullanarak finansal bilgileri analiz ederler ve i\u015fletmeye sunmak i\u00e7in rapor haz\u0131rlarlar. \u0130\u015fletmenin t\u00fcm finansal kontratlar\u0131ndan sorumludurlar \u00e7\u00fcnk\u00fc i\u015fletmenin bor\u00e7lar\u0131n\u0131, kazan\u00e7lar\u0131n\u0131 ve kay\u0131plar\u0131n\u0131 ayn\u0131 zamanda da sermayesini bilirler. <\/em><\/p>\n\n\n\n |