{"id":15641,"date":"2025-07-15T13:34:52","date_gmt":"2025-07-15T13:34:52","guid":{"rendered":"https:\/\/functiontranslator.com\/"},"modified":"2021-02-25T16:36:06","modified_gmt":"2021-02-25T16:36:06","slug":"sln","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/tr\/sln\/","title":{"rendered":"DA"},"content":{"rendered":"

Microsoft Excel ve Google Sheets, finansal analizler i\u00e7in \u00e7e\u015fitli fonksiyonlar sunar ve bunlar aras\u0131nda sabit amortisman hesaplamas\u0131 yapmay\u0131 sa\u011flayan SLN fonksiyonu bulunur. Bu fonksiyon, bir varl\u0131\u011f\u0131n kullan\u0131m \u00f6mr\u00fc boyunca her y\u0131l i\u00e7in sabit bir amortisman miktar\u0131 hesaplar, bu da genellikle i\u015f d\u00fcnyas\u0131 ve muhasebe uygulamalar\u0131nda kullan\u0131l\u0131r.<\/p>\n

Fonksiyonun Genel Tan\u0131m\u0131 ve Kullan\u0131m\u0131<\/h2>\n

SLN fonksiyonu, bir varl\u0131\u011f\u0131n sabit bir amortisman de\u011ferini hesaplamak i\u00e7in kullan\u0131l\u0131r. Fonksiyon a\u015fa\u011f\u0131daki form\u00fclle g\u00f6sterilir:<\/p>\n

 SLN(maliyet, hurda_de\u011feri, \u00f6m\u00fcr)<\/code> <\/pre>\n
    \n
  • maliyet:<\/strong> Varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 maliyeti.<\/li>\n
  • hurda_de\u011feri:<\/strong> Varl\u0131\u011f\u0131n kullan\u0131m \u00f6mr\u00fcn\u00fcn sonunda tahmini kalan de\u011feri.<\/li>\n
  • \u00f6m\u00fcr:<\/strong> Varl\u0131\u011f\u0131n tahmini kullan\u0131m s\u00fcresi, genellikle y\u0131llar olarak ifade edilir.<\/li>\n<\/ul>\n
    \u00d6rnek: 5000 TL al\u0131m maliyetine, 500 TL hurda de\u011ferine ve 5 y\u0131l kullan\u0131m \u00f6mr\u00fcne sahip bir makinenin y\u0131ll\u0131k d\u00fc\u015fey amortisman de\u011ferini hesaplayal\u0131m:<\/p>\n
     =SLN(5000, 500, 5)<\/code> <\/pre>\n
    Bu form\u00fcl, makinenin y\u0131ll\u0131k 900 TL amortisman bedelini hesaplar ( (5000-500) \/ 5 ).<\/p>\n
    Pratik Kullan\u0131m \u00d6rnekleri<\/h2>\n
    \u0130lk \u00d6rnek: Ekipman Amortisman\u0131<\/h2>\n
    Bir i\u015fletme yeni bir ekipman sat\u0131n ald\u0131\u011f\u0131nda, bu ekipman\u0131n maliyet, hurda de\u011feri ve kullan\u0131m \u00f6mr\u00fc bilgilerini kullanarak y\u0131ll\u0131k amortisman maliyetini hesaplamas\u0131 gerekebilir.<\/p>\n\n\n\n
    Maliyet<\/th>\nHurda De\u011feri<\/th>\nKullan\u0131m \u00d6mr\u00fc<\/th>\nY\u0131ll\u0131k Amortisman<\/th>\n<\/tr>\n
    20000 TL<\/td>\n2000 TL<\/td>\n10 y\u0131l<\/td>\n=SLN(20000, 2000, 10)<\/td>\n<\/tr>\n<\/table>\n
    Bu hesaplama, y\u0131ll\u0131k 1800 TL amortisman de\u011ferini ortaya \u00e7\u0131kart\u0131r ve bu bilgi, i\u015fletme taraf\u0131ndan mali tablolar ve vergi hesaplamalar\u0131nda kullan\u0131labilir.<\/p>\n
    \u0130kinci \u00d6rnek: Finansal Raporlama<\/h2>\n
    Bir \u015firketin finansal analistleri, y\u0131l sonu raporlar\u0131nda sabit k\u0131ymetlerin amortisman\u0131n\u0131 hesaplamak isteyebilir. Bu i\u015flem birden fazla varl\u0131k i\u00e7in yap\u0131l\u0131r:<\/p>\n
     =SLN(8000, 800, 8) \/\/ \u0130lk varl\u0131k =SLN(15000, 1500, 5) \/\/ \u0130kinci varl\u0131k =SLN(12000, 500, 3) \/\/ \u00dc\u00e7\u00fcnc\u00fc varl\u0131k<\/code> <\/pre>\n
    Burada ilk, ikinci ve \u00fc\u00e7\u00fcnc\u00fc varl\u0131klar i\u00e7in y\u0131ll\u0131k amortisman bedelleri s\u0131ras\u0131yla 900 TL, 2700 TL ve 3833.33 TL olarak hesaplan\u0131r. Bu hesaplamalar, toplam amortisman maliyetini de\u011ferlendirirken b\u00fcy\u00fck \u00f6neme sahiptir.<\/p>\n
    SLN fonksiyonu, i\u015fletmelerin ve finans profesyonellerinin sabit varl\u0131klar\u0131n maliyetleme ve raporlama s\u00fcre\u00e7lerini kolayla\u015ft\u0131r\u0131r, \u00f6zellikle b\u00fcy\u00fck miktarda sabit k\u0131ymet y\u00f6netimi yapan kurulu\u015flar i\u00e7in finansal raporlamay\u0131 ve varl\u0131k y\u00f6netimini basitle\u015ftirir.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Varl\u0131\u011f\u0131n belirli bir d\u00f6nem i\u00e7in do\u011frusal amortisman\u0131n\u0131 verir<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[578],"tags":[],"class_list":["post-15641","post","type-post","status-publish","format-standard","hentry","category-finansal"],"acf":[],"yoast_head":"\nExcel'de SLN (DA) Fonksiyonu: Nas\u0131l \u00c7al\u0131\u015f\u0131r, Kullan\u0131m \u00d6rnekleri<\/title>\n<meta name=\"description\" content=\"Excel ve Google E-Tablolar'da SLN (DA) fonksiyonunun detayl\u0131 incelemesi. 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