{"id":13510,"date":"2026-05-15T20:36:50","date_gmt":"2026-05-15T20:36:50","guid":{"rendered":"https:\/\/virconlegal.com\/term\/yukumlulukler-liabilities\/"},"modified":"2026-05-15T20:36:50","modified_gmt":"2026-05-15T20:36:50","slug":"yukumlulukler-liabilities","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/yukumlulukler-liabilities\/","title":{"rendered":"Y\u00fck\u00fcml\u00fcl\u00fckler (Liabilities)"},"content":{"rendered":"<h2>Y\u00fck\u00fcml\u00fcl\u00fckler nedir?<\/h2>\n<p><strong>Y\u00fck\u00fcml\u00fcl\u00fckler<\/strong>, bir \u015firketin d\u0131\u015f taraflara olan finansal y\u00fck\u00fcml\u00fcl\u00fckleridir \u2014 tedarik\u00e7ilere, bor\u00e7 verenlere, \u00e7al\u0131\u015fanlara, vergi idarelerine ve m\u00fc\u015fterilere bor\u00e7lu olunan tutarlar. Y\u00fck\u00fcml\u00fcl\u00fckler bilan\u00e7onun sa\u011f taraf\u0131nda kaydedilir; cari (bir y\u0131l i\u00e7inde \u00f6denecek) veya uzun vadeli olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r.<\/p>\n<p>Y\u00fck\u00fcml\u00fcl\u00fck y\u00f6netimi \u2014 kovenant uyumu, yeniden finansman, i\u015fletme sermayesi optimizasyonu \u2014 temel bir finans i\u015flevidir. Toplam y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6zsermayeye (bor\u00e7\/\u00f6zsermaye oran\u0131) ve varl\u0131klara (bor\u00e7 oran\u0131) oran\u0131 standart kald\u0131ra\u00e7 ve \u00f6deme g\u00fcc\u00fc metrikleridir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Y\u00fck\u00fcml\u00fcl\u00fckler nedir? Y\u00fck\u00fcml\u00fcl\u00fckler, bir \u015firketin d\u0131\u015f taraflara olan finansal y\u00fck\u00fcml\u00fcl\u00fckleridir \u2014 tedarik\u00e7ilere, bor\u00e7 verenlere, \u00e7al\u0131\u015fanlara, vergi idarelerine ve m\u00fc\u015fterilere bor\u00e7lu olunan tutarlar. Y\u00fck\u00fcml\u00fcl\u00fckler bilan\u00e7onun sa\u011f taraf\u0131nda kaydedilir; cari (bir y\u0131l i\u00e7inde \u00f6denecek) veya uzun vadeli olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. Y\u00fck\u00fcml\u00fcl\u00fck y\u00f6netimi \u2014 kovenant uyumu, yeniden finansman, i\u015fletme sermayesi optimizasyonu \u2014 temel bir finans i\u015flevidir. Toplam y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6zsermayeye [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-13510","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=13510"}],"version-history":[{"count":0,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13510\/revisions"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=13510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=13510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}