Bu s\u00f6zl\u00fck \u0130ngilizce yaz\u0131lm\u0131\u015f eserlerdeki muhasebe bilim dal\u0131na \u00f6zg\u00fc ifadelerin T\u00fcrk\u00e7e kar\u015f\u0131l\u0131klar\u0131n\u0131n ve T\u00fcrk\u00e7ede kullan\u0131lan muhasebe s\u00f6zc\u00fcklerinin \u0130ngilizce kar\u015f\u0131l\u0131klar\u0131n\u0131n anla\u015f\u0131labilmesi amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. S\u00f6zl\u00fck haz\u0131rlanmas\u0131n\u0131n \u00e7ok ayr\u0131nt\u0131l\u0131 ve kapsaml\u0131 ara\u015ft\u0131rmalar gerektiren bir \u00e7al\u0131\u015fma oldu\u011fu a\u00e7\u0131kt\u0131r. Hele bu s\u00f6zl\u00fck bir bilim dalma ait teknik ifadeleri i\u00e7eren bir yap\u0131ya sahipse, g\u00f6sterilmesi gereken \u00f6zenin daha da artaca\u011f\u0131 tabiidir. De\u011finilen bu ger\u00e7ekler yan\u0131nda bilinmesi gereken husus \u00e7al\u0131\u015fmam\u0131z\u0131n konuyla ilgilenenlere yol g\u00f6stermek ve yard\u0131mc\u0131 olmak yan\u0131nda \u00f6zellikle \u00f6\u011fretim programlar\u0131nda \u0130ngilizce muhasebe dersleri bulunan \u00f6\u011frencilerin belli terim ve s\u00f6zc\u00fcklerin anlamlar\u0131n\u0131 kavramalar\u0131n\u0131 kolayla\u015ft\u0131rmak gibi ama\u00e7larla kaleme al\u0131nm\u0131\u015f olmas\u0131d\u0131r. \u0130\u015fte bu \u00e7er\u00e7evede belirtilmesi gereken bir ba\u015fka husus ise s\u00f6zl\u00fckte daha ziyade yal\u0131n s\u00f6zc\u00fcklere yer verilmi\u015f oldu\u011fudur. Bir\u00e7ok s\u00f6zc\u00fc\u011f\u00fcn \u00f6n\u00fcne ve arkas\u0131na getirilen s\u0131fatlar ve eklerle daha tan\u0131mlay\u0131c\u0131 anlamlar kazand\u0131\u011f\u0131 bilinmektedir. Bu noktada tercihimiz eklerle bir s\u00f6zc\u00fc\u011fe kazand\u0131r\u0131labilen anlamlar\u0131n tamam\u0131n\u0131 vermek yerine gerekti\u011finde \u00f6zellik ta\u015f\u0131yan baz\u0131 tan\u0131mlay\u0131c\u0131 ifade ve a\u00e7\u0131klamalara yer vererek okuyucunun ayd\u0131nlat\u0131lmas\u0131 olmu\u015ftur.Bilindi\u011fi \u00fczere uluslararas\u0131 muhasebe ve finansal raporlama standartlar\u0131 T\u00fcrkiye Muhasebe Standartlar\u0131 Kurulu (Tmsk) taraf\u0131ndan da benimsenerek 2006 y\u0131l\u0131ndan itibaren \u00fclkemizde uygulanmak \u00fczere set halinde ve aynen T\u00fcrk\u00e7eye \u00e7evrilerek yay\u0131mlanm\u0131\u015f bulunmaktad\u0131r. Buna ek olarak standartlarda yer alan \u00f6zg\u00fcn ifadelerin T\u00fcrk\u00e7e kar\u015f\u0131l\u0131klar\u0131n\u0131n neler oldu\u011funu g\u00f6steren bir terc\u00fcme de yap\u0131lm\u0131\u015f bulunmaktad\u0131r. Bu ba\u011flamda ilgilenenlere yard\u0131mc\u0131 olaca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclerek \u00e7al\u0131\u015fmam\u0131zda yeri geldik\u00e7e s\u00f6z\u00fc edilen standartlarla ilgili s\u00f6zc\u00fcklerin anlamlan verildikten sonra parantez i\u00e7inde (Tms) veya (Tfrs) \u015feklinde hangi standartta ge\u00e7ti\u011fi g\u00f6sterilmi\u015ftir.Geni\u015f kapsaml\u0131 ve derinlik gerektiren b\u00f6yle bir \u00e7al\u0131\u015fmada eksiklikler bulunabilece\u011finin ve baz\u0131 ayr\u0131nt\u0131lar\u0131 g\u00f6zden ka\u00e7\u0131rm\u0131\u015f olabilece\u011fimin bilincindeyim. Her\u015feye ra\u011fmen konuyla ilgilenenlere katk\u0131 sa\u011flayabilece\u011fi umuduyla haz\u0131rlanm\u0131\u015f olan bu s\u00f6zl\u00fc\u011f\u00fcn kullan\u0131c\u0131lar\u0131na yararl\u0131 olmas\u0131 en b\u00fcy\u00fck dile\u011fimdir. <\/p>\n","protected":false},"excerpt":{"rendered":"
Bu s\u00f6zl\u00fck \u0130ngilizce yaz\u0131lm\u0131\u015f eserlerdeki muhasebe bilim dal\u0131na \u00f6zg\u00fc ifadelerin T\u00fcrk\u00e7e kar\u015f\u0131l\u0131klar\u0131n\u0131n ve T\u00fcrk\u00e7ede kullan\u0131lan muhasebe s\u00f6zc\u00fcklerinin \u0130ngilizce kar\u015f\u0131l\u0131klar\u0131n\u0131n anla\u015f\u0131labilmesi amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. S\u00f6zl\u00fck haz\u0131rlanmas\u0131n\u0131n \u00e7ok ayr\u0131nt\u0131l\u0131 [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[12573,12566],"product_tag":[],"class_list":{"0":"post-700611","1":"product","2":"type-product","3":"status-publish","5":"product_cat-akademik-kitaplar","6":"product_cat-egitim","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-gazi-kitabevi","10":"pa_yazar-mehmet-sayari","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/700611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=700611"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=700611"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=700611"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=700611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}