{"id":7670,"date":"2022-10-02T14:31:42","date_gmt":"2022-10-02T11:31:42","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/122-alacak-senetleri-reeskontu-hesabi\/"},"modified":"2022-10-23T21:19:11","modified_gmt":"2022-10-23T18:19:11","slug":"122-alacak-senetleri-reeskontu-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/122-alacak-senetleri-reeskontu-hesabi\/","title":{"rendered":"122 Alacak Senetleri Reeskontu Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7670\" class=\"elementor elementor-7670\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5aab0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5aab0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aeab6c6\" data-id=\"aeab6c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b668e8 elementor-widget elementor-widget-text-editor\" data-id=\"5b668e8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>122 Alacak Senetleri Reeskontu Hesab\u0131, senetli alacaklar\u0131n bilan\u00e7o g\u00fcn\u00fcnde pe\u015fin (tasarruf) de\u011feri ile de\u011ferlenmesini sa\u011flamak amac\u0131 ile kullan\u0131l\u0131r.<\/p><p>\u00d6zetle, reeskont hesaplamas\u0131, i\u015fletmenin elinde bulunan vadesi gelmemi\u015f senetlerin y\u0131l sonunda ger\u00e7ek de\u011ferlerinin bilan\u00e7oya yans\u0131mas\u0131 i\u00e7in bilan\u00e7o g\u00fcn\u00fc bozdurulsayd\u0131 ne kadar ederdi sorusunu cevaplamak i\u00e7in kullan\u0131lmaktad\u0131r.<\/p><p>122 Alacak senetleri reeskontuna kaydedilecek tutarlar senedin \u00fcst\u00fcnde yaz\u0131lan de\u011fer ile bu de\u011fer aras\u0131ndaki farkt\u0131r.<\/p><p>122 hesab\u0131, aktifi d\u00fczenleyici pasif karakterli bir hesapt\u0131r.<\/p><p>Hesap alacak kalan\u0131 vermektedir.<\/p><p>Bu durumda, alacak senetleri ile ilgili hesaplanan reeskont tutar\u0131 bu hesab\u0131n alacak k\u0131sm\u0131na kaydedilmektedir.<\/p><ul><li>Bu hesap, senetli alacaklar \u00fczerindeki faiz tutar\u0131n\u0131 g\u00f6stermektedir.<\/li><li>Senedin \u00fczerinde yazan de\u011ferinden s\u00f6z konusu faiz tutar\u0131 \u00e7\u0131kar\u0131ld\u0131\u011f\u0131nda senedin pe\u015fin de\u011ferini vermektedir.<\/li><li>Ayr\u0131ca, senetli alacaklar\u0131n nominal de\u011feri, senedin belirli bir tarihte tahsil edilecek olan tutar\u0131n\u0131 g\u00f6stermektedir.<\/li><li>Yani, alacak senetlerinin \u00fczerinde yaz\u0131l\u0131 vade tarihi ile bu tarihten \u00f6nceki de\u011feri aras\u0131nda fark bulunmaktad\u0131r.<\/li><li>Tekrar edecek olursak, 122 hesab\u0131 senedin \u00fczerinde yaz\u0131l\u0131 (nominal) de\u011feri i\u00e7inde bir faiz tutar\u0131 oldu\u011funu a\u00e7\u0131k\u00e7a g\u00f6stermektedir.<\/li><li>Bu nedenle, senet d\u00f6nem sonlar\u0131nda sanki vadesinden \u00f6nce tahsil ediliyormu\u015f gibi reeskonta tabi tutularak pe\u015fin de\u011feri ile g\u00f6sterilmesi sa\u011flanmaktad\u0131r.<\/li><li>Vadesinden \u00f6nce tahsil edilecek senet de i\u015fletme i\u00e7in bir faiz giderine sebep olaca\u011f\u0131 i\u00e7inde alacak senetleri reeskontu hesab\u0131 kar\u015f\u0131s\u0131nda reeskont faiz gideri hesab\u0131 bor\u00e7lu olarak \u00e7al\u0131\u015fmaktad\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f522fc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f522fc3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f38bbab\" data-id=\"f38bbab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4b6ba5 elementor-widget elementor-widget-heading\" data-id=\"c4b6ba5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">122 Alacak Senetleri Reeskontu Hesab\u0131 \u0130\u015fleyi\u015fi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1aea0d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1aea0d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3908dc5\" data-id=\"3908dc5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b643a0a elementor-widget elementor-widget-text-editor\" data-id=\"b643a0a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>D\u00f6nem sonunda hesaplanan reeskont tutar\u0131 bu hesab\u0131n alaca\u011f\u0131na kar\u015f\u0131l\u0131\u011f\u0131nda da bir gider hesab\u0131 olan 657 Reeskont faiz giderleri hesab\u0131n\u0131n da borcuna kaydedilmektedir.<\/li><li>\u0130zleyen d\u00f6nemin ba\u015f\u0131nda da Alacak Senetleri reeskontu hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda da bir gelir hesab\u0131 olan 647 Reeskont faiz gelirleri hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131lmaktad\u0131r.<\/li><li>Hesab\u0131n alacak kalan\u0131, d\u00f6nem sonunda alacak senetleri i\u00e7in hesaplanan reeskont tutar\u0131n\u0131 g\u00f6stermektedir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-916d6e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"916d6e6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5464f0e\" data-id=\"5464f0e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3299abd elementor-widget elementor-widget-heading\" data-id=\"3299abd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reeskont Hesaplama Y\u00f6ntemleri<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7589e49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7589e49\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b348bdc\" data-id=\"b348bdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38365c8 elementor-widget elementor-widget-text-editor\" data-id=\"38365c8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A\u015fa\u011f\u0131da reeskont nas\u0131l hesaplan\u0131r ? Reeskont hesaplama y\u00f6ntemleri nelerdir? sorular\u0131n\u0131n cevaplar\u0131n\u0131 inceleyece\u011fiz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ebb95b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebb95b0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25563c8\" data-id=\"25563c8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4eb64dd elementor-widget elementor-widget-heading\" data-id=\"4eb64dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reeskont Tutar\u0131n\u0131n Hesaplanmas\u0131 <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd8bf99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd8bf99\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e280df\" data-id=\"7e280df\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-819341b elementor-widget elementor-widget-text-editor\" data-id=\"819341b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u00e7 iskonto veya d\u0131\u015f iskonto olmak \u00fczere iki farkl\u0131 form\u00fclle hesaplanabilmektedir. \u0130\u00e7 iskonto y\u00f6nteminde senedin pe\u015fin de\u011feri \u00fczerinden hesaplama yap\u0131l\u0131rken d\u0131\u015f iskonto y\u00f6nteminde ise senedin nominal de\u011feri \u00fczerinden hesaplama yap\u0131lmaktad\u0131r.<\/p><p>\u0130 : \u0130skonto tutar\u0131<br \/>\u0130i : \u0130\u00e7 iskonto tutar\u0131<\/p><p>Di : D\u0131\u015f iskonto tutar\u0131<\/p><p>P : Senedin pesin de\u011feri<\/p><p>S : Senedin nominal de\u011feri<\/p><p>n : \u0130skonto faizi<\/p><p>t : Vade<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d21f1d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d21f1d2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e3930b\" data-id=\"0e3930b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-335d159 elementor-widget elementor-widget-heading\" data-id=\"335d159\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0130\u00e7 \u0130skonto Y\u00f6ntemi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b51a35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b51a35\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b77164\" data-id=\"7b77164\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ce7c85 elementor-widget elementor-widget-text-editor\" data-id=\"1ce7c85\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u00e7 iskonto tutar\u0131 = (Senedin pe\u015fin de\u011fer * Faiz oran\u0131 * Vade ) \/ (3.600, 1.200, 100 )<\/p><p>\u0130i = ( P * n * t ) \/ (3.600, 1.200, 100 )<\/p><p>Soruda vade y\u0131l olarak al\u0131n\u0131rsa form\u00fcl\u00fcn payda k\u0131sm\u0131na 100, ay olarak al\u0131n\u0131rsa 1.200, g\u00fcn olarak al\u0131n\u0131rsa da 36.000 yaz\u0131lmaktad\u0131r.<\/p><p>(Senedin pe\u015fin de\u011feri \u00a0= Senedin nominal de\u011feri \u2013 \u0130\u00e7 iskonto tutar\u0131) bu form\u00fclle de i\u00e7 iskonto konusunda b\u00fct\u00fcn sorular yap\u0131labilmektedir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ed7338a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed7338a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d772d24\" data-id=\"d772d24\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32459c6 elementor-widget elementor-widget-heading\" data-id=\"32459c6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u0131\u015f \u0130skonto Y\u00f6ntemi <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a64b2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a64b2f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63d1fab\" data-id=\"63d1fab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24d48ff elementor-widget elementor-widget-text-editor\" data-id=\"24d48ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>D\u0131\u015f iskonto tutar\u0131 = ( Senedin nominal de\u011feri * Faiz oran\u0131 * Vade ) \/ (3.600, 1.200, 100 )<\/p><p>Di = ( S * n * t ) \/ (3.600, 1.200, 100 )<\/p><p>\u0130\u00e7 iskonto y\u00f6nteminde de oldu\u011fu gibi soruda vade y\u0131l olarak al\u0131n\u0131rsa form\u00fcl\u00fcn payda k\u0131sm\u0131na 100, ay olarak al\u0131n\u0131rsa 1.200, g\u00fcn olarak al\u0131n\u0131rsa da 36.000 yaz\u0131lmaktad\u0131r.<\/p><p>( Senedin nominal de\u011feri = Senedin pe\u015fin de\u011feri + D\u0131\u015f iskonto tutar\u0131 ) bu form\u00fclle de d\u0131\u015f iskonto konusunda b\u00fct\u00fcn sorular yap\u0131labilmektedir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15233fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15233fc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9032657\" data-id=\"9032657\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70f20b6 elementor-widget elementor-widget-heading\" data-id=\"70f20b6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">122 Alacak Senetleri Reeskontu Hesab\u0131 \u00d6rnek Sorular<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88e29b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88e29b1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-39155f8\" data-id=\"39155f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c48400 elementor-widget elementor-widget-text-editor\" data-id=\"2c48400\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u201c122 Alacak Senetleri Reeskontu Hesab\u0131\u201d i\u00e7erisinde yap\u0131labilecek muhasebe kay\u0131tlar\u0131 ile ilgili \u00f6rnekleri a\u015fa\u011f\u0131daki sorular \u00fczerinden inceleyebilirsiniz.<\/p><p>A i\u015fletmesinin 2021 y\u0131l\u0131 d\u00f6nem sonu itibari ile 121 Alacak Senetleri hesab\u0131 bor\u00e7 toplam\u0131 120.000 TL iken alacak k\u0131sm\u0131 toplam\u0131 ise 80.000 TL\u2019 dir. Bahsedilen senetler i\u00e7in hesaplanan reeskont tutar\u0131 ise 5.000 TL\u2019 dir ve A i\u015fletmesi elindeki bu senetleri pe\u015fin ( Tasarruf) de\u011fer ile de\u011ferlemektedir.<\/p><p>Buna g\u00f6re i\u015fletmenin d\u00f6nem sonu kayd\u0131 ve d\u00f6nem ba\u015f\u0131 kay\u0131tlar\u0131n\u0131 yap\u0131n\u0131z.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2758984 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2758984\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-98b64c9\" data-id=\"98b64c9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a95b8d8 elementor-widget elementor-widget-heading\" data-id=\"a95b8d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00f6nem Sonu Reeskont Hesaplama Muhasebe Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4cf814 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4cf814\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ddae5d8\" data-id=\"ddae5d8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fedb58 elementor-widget elementor-widget-text-editor\" data-id=\"8fedb58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Senetlerin Nominal de\u011feri : 120.000 &#8211; 80.000 = 40.000 TL<\/li><li>Senetlerin Pe\u015fin de\u011feri : 40.000 \u2013 5.000 = 35.000 TL yani senetler soruda bahsedildi\u011fi gibi pe\u015fin de\u011fer ile de\u011ferlendi\u011fi i\u00e7in bilan\u00e7oda 35.000 TL olarak ge\u00e7mektedir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-08fb69a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08fb69a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62bfd8b\" data-id=\"62bfd8b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f081511 elementor-widget elementor-widget-text-editor\" data-id=\"f081511\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">657 Reeskont Faiz Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">122 Alacak Senetleri Reeskontu<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a457534 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a457534\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7357a7\" data-id=\"b7357a7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42ce928 elementor-widget elementor-widget-text-editor\" data-id=\"42ce928\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Yap\u0131lan kayda g\u00f6re istenildi\u011fi gibi i\u015fletmenin senetli alacaklar\u0131 pe\u015fin de\u011fer ile g\u00f6sterilmi\u015ftir.<\/li><li>\u015e\u00f6yle ki 122 Alacak Senetleri Reeskontu hesab\u0131 121 Alacak Senetleri Hesab\u0131n\u0131n alt\u0131nda eksi olarak yer almaktad\u0131r yani bilan\u00e7onun aktifini azaltmaktad\u0131r.<\/li><li>Bununla birlikte bir gider hesab\u0131 olan 657 Reeskont faiz giderleri hesab\u0131 bor\u00e7lu kayd\u0131 da daha sona 690 D\u00f6nem Kar\u0131\/Zarar\u0131 hesab\u0131na devredilece\u011fi i\u00e7in bilan\u00e7onun pasif k\u0131sm\u0131n\u0131 yani kar\u0131 da ayn\u0131 tutar da azaltacakt\u0131r.<\/li><li>B\u00f6ylelikle muhasebenin d\u00f6nemsellik kavram\u0131 gere\u011fince reeskont tutar\u0131 bu d\u00f6nem gelirleri aras\u0131nda yer almayacakt\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4660b9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4660b9c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bbdfb8a\" data-id=\"bbdfb8a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ba4012 elementor-widget elementor-widget-heading\" data-id=\"2ba4012\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00f6nem Ba\u015f\u0131 Reeskont \u0130ptal Kayd\u0131 <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b27e40b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b27e40b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b67ee08\" data-id=\"b67ee08\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8511737 elementor-widget elementor-widget-text-editor\" data-id=\"8511737\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinin bir \u00f6nceki soruda bahsi ge\u00e7en reeskont kayd\u0131n\u0131n 2022 y\u0131l\u0131 d\u00f6nem ba\u015f\u0131 reeskont iptal kayd\u0131 nas\u0131l yap\u0131lmal\u0131d\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71b1315 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71b1315\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76e8610\" data-id=\"76e8610\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f42a186 elementor-widget elementor-widget-text-editor\" data-id=\"f42a186\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">122 Alacak Senetler Reeskontu<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">647 Reeskont Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44b226e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44b226e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e6a73ca\" data-id=\"e6a73ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6bf475d elementor-widget elementor-widget-text-editor\" data-id=\"6bf475d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Bir \u00f6nceki d\u00f6nem sonunda bor\u00e7land\u0131r\u0131lan 122 Alacak senetleri reeskontu hesab\u0131 bir sonraki d\u00f6nem ba\u015f\u0131nda bor\u00e7land\u0131r\u0131larak kapat\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda da 647 Reeskont Faiz Gelirleri Hesab\u0131 alacakland\u0131r\u0131lmaktad\u0131r.<\/li><li>647 hesab\u0131 bu d\u00f6nemin sonunda 690 D\u00f6nem kar\u0131\/zarar\u0131 hesab\u0131 alacak k\u0131sm\u0131na devredilerek bahsi ge\u00e7en senetlerin \u00fczerindeki reeskont tutar\u0131 muhasebenin D\u00f6nemsellik kavram\u0131 gere\u011fince 2022 y\u0131l\u0131 gelirleri aras\u0131nda al\u0131nm\u0131\u015f olacakt\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df54dbb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df54dbb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3b5c2c\" data-id=\"c3b5c2c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6013e5 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"a6013e5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/gib.gov.tr\/fileadmin\/mevzuatek\/eski\/muhsisteb1ekmuh5.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tekd\u00fczen Hesap Plan\u0131<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f08ba2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f08ba2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9b1c9a1\" data-id=\"9b1c9a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09583ca elementor-widget elementor-widget-docly_info_box\" data-id=\"09583ca\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img fetchpriority=\"high\" decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri.png\" class=\"attachment-full size-full\" alt=\"121 Alacak Senetleri\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/121-alacak-senetleri\/\" class=\"details-link\">\r\n                        121 Alacak Senetleri <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-46533e8\" data-id=\"46533e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a91a876 elementor-widget elementor-widget-docly_info_box\" data-id=\"a91a876\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/126-Verilen-Depozito-ve-Teminatlar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"126 Verilen Depozito ve Teminatlar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/126-Verilen-Depozito-ve-Teminatlar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/126-Verilen-Depozito-ve-Teminatlar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/126-Verilen-Depozito-ve-Teminatlar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/126-Verilen-Depozito-ve-Teminatlar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/126-Verilen-Depozito-ve-Teminatlar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/126-Verilen-Depozito-ve-Teminatlar-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/www.ismmmo.org.tr\/Mevzuat\/V-Tekduzen-Hesap-Cercevesi-Hesap-Plani-ve-Hesap-Plani-Aciklamalari--3999\" class=\"details-link\">\r\n                        126 Verilen Depozito ve Teminatlar Hesab\u0131 <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>122 Alacak Senetleri Reeskontu Hesab\u0131, senetli alacaklar\u0131n bilan\u00e7o g\u00fcn\u00fcnde pe\u015fin (tasarruf) de\u011feri ile de\u011ferlenmesini sa\u011flamak amac\u0131 ile kullan\u0131l\u0131r. \u00d6zetle, reeskont hesaplamas\u0131, i\u015fletmenin elinde bulunan vadesi gelmemi\u015f senetlerin y\u0131l sonunda ger\u00e7ek de\u011ferlerinin bilan\u00e7oya yans\u0131mas\u0131 i\u00e7in bilan\u00e7o g\u00fcn\u00fc bozdurulsayd\u0131 ne kadar ederdi sorusunu cevaplamak i\u00e7in kullan\u0131lmaktad\u0131r. 122 Alacak senetleri reeskontuna kaydedilecek tutarlar senedin \u00fcst\u00fcnde yaz\u0131lan de\u011fer ile [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7672,"parent":7478,"menu_order":2,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7670","docs","type-docs","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>122 Alacak Senetleri Reeskontu Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"122 Alacak Senetleri Reeskontu Hesab\u0131, reeskont hesaplama nas\u0131l yap\u0131l\u0131r? i\u00e7 iskonto y\u00f6ntemi d\u0131\u015f iskonto y\u00f6ntemi, reeskont \u00f6rnek sonu, konu\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/122-alacak-senetleri-reeskontu-hesabi\/\" \/>\n<meta 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