{"id":7820,"date":"2023-08-12T00:25:37","date_gmt":"2023-08-11T21:25:37","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/"},"modified":"2023-08-15T23:38:56","modified_gmt":"2023-08-15T20:38:56","slug":"129-supheli-ticari-alacaklar-karsiligi-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/","title":{"rendered":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7820\" class=\"elementor elementor-7820\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3c1bfb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3c1bfb\" 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-6a40547\" data-id=\"6a40547\" 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-bd9b1c6 elementor-widget elementor-widget-text-editor\" data-id=\"bd9b1c6\" 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><span style=\"font-size: 12.0pt; line-height: 107%; mso-bidi-font-weight: bold;\">129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131, d\u00f6nem sonunda tahsil edilmesi \u015f\u00fcpheli hale gelmi\u015f ve\u00a0 kay\u0131tlara \u015f\u00fcpheli ticari alacaklar olarak ge\u00e7mi\u015f olan alacaklara, ya da ger\u00e7ekle\u015fmesi muhtemel zarar ve giderler i\u00e7in muhasebenin \u201cihtiyatl\u0131l\u0131k\u201d kavram\u0131 gere\u011fince ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n kaydedildi\u011fi hesapt\u0131r.\u00a0<\/span><\/p><p><span style=\"font-size: 12.0pt; line-height: 107%; mso-bidi-font-weight: bold;\">Bu hesap pasif karakterli aktif d\u00fczenleyici bir hesapt\u0131r.\u00a0<\/span><\/p><p><span style=\"font-size: 12.0pt; line-height: 107%; mso-bidi-font-weight: bold;\">Yani \u015f\u00fcpheli alacaklara ili\u015fkin ayr\u0131lacak kar\u015f\u0131l\u0131k ilk \u00f6nce bu hesab\u0131n alacak taraf\u0131na kaydedilmektedir.\u00a0<\/span><\/p><p><span style=\"font-size: 12.0pt; line-height: 107%; mso-bidi-font-weight: bold;\">Ayr\u0131ca, VUK uyar\u0131nca ayr\u0131lm\u0131\u015f olan kar\u015f\u0131l\u0131klar kay\u0131tl\u0131 de\u011fer (mukayyet de\u011fer) ile de\u011ferlenir.<\/span><\/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-21013ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21013ca\" 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-eb0f9c7\" data-id=\"eb0f9c7\" 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-24a923d elementor-widget elementor-widget-heading\" data-id=\"24a923d\" 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\">129\t\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 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-5539ff6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5539ff6\" 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-71fad44\" data-id=\"71fad44\" 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-0e02644 elementor-widget elementor-widget-text-editor\" data-id=\"0e02644\" 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>\u015e\u00fcpheli hale gelmi\u015f ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan alacaklar, \u00f6ncelikle bir gider hesab\u0131 olan &#8220;654 Kar\u015f\u0131l\u0131k Giderleri&#8221; Hesab\u0131 borcuna ve kar\u015f\u0131l\u0131\u011f\u0131nda &#8220;129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131&#8221; alaca\u011f\u0131na kaydedilmektedir.<\/li><li>Verilen avanslara, ticari ve zirai kazanca ili\u015fkin olmas\u0131 kayd\u0131 ile kar\u015f\u0131l\u0131k ayr\u0131labilmektedir.<\/li><li>Aksi takdirde, \u015f\u00fcpheli alacak kayd\u0131 olu\u015fturulmu\u015f olsa bile kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131lamamaktad\u0131r.<\/li><li>Ayr\u0131ca, <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noopener\">VUK<\/a> <\/span>uyar\u0131nca teminatl\u0131 alacaklar i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lamaz.<\/li><li>Yaln\u0131zca teminatl\u0131 k\u0131s\u0131mdan arta kalan i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131labilir.<\/li><li>Yani, kar\u015f\u0131l\u0131\u011f\u0131nda rehin veya ipotek gibi teminat al\u0131nm\u0131\u015f, ancak daha sonra \u015f\u00fcpheli hale gelmi\u015f alacaklar i\u00e7in\u00a0 sadece teminatl\u0131 k\u0131s\u0131mdan geri kalan k\u0131s\u0131m i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131labilmektedir.<\/li><li>D\u00f6viz cinsinden bir alaca\u011f\u0131n \u015f\u00fcpheli duruma d\u00fc\u015fmesi halinde, alacakl\u0131 olunan k\u0131sm\u0131n d\u00f6nem sonundaki kur \u00fczerinden de\u011ferlemesi yap\u0131l\u0131p, kur fark\u0131 al\u0131n\u0131r.<\/li><li>Sonras\u0131nda \u015f\u00fcpheli alacak kayd\u0131 yap\u0131larak kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131labilir.<\/li><li>Kefalete ba\u011flanm\u0131\u015f alacaklar i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131labilmesi i\u00e7in de as\u0131l bor\u00e7ludan sonra kefile ba\u015fvurulmas\u0131na kar\u015f\u0131n yine de alaca\u011f\u0131n al\u0131namam\u0131\u015f olmas\u0131 gerekmektedir.<\/li><li>\u015e\u00fcpheli hale gelen ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan alaca\u011f\u0131n tamam\u0131 tahsil edilmesi halinde,<span style=\"text-decoration: underline;\"><a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/128-supheli-ticari-alacaklar-hesabi\/\" target=\"_blank\" rel=\"noopener\"> &#8220;128 \u015e\u00fcpheli Ticari Alacaklar hesab\u0131&#8221;<\/a><\/span> alacakland\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda da &#8220;129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 (-)&#8221; Hesab\u0131 bor\u00e7land\u0131r\u0131larak kapat\u0131lmaktad\u0131r.<\/li><li>\u015e\u00fcpheli halen gelen ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan alaca\u011f\u0131n tahmin edilenden, yani beklenenden ( \u015e\u00fcpheli alacak tutar\u0131 \u2013 Kar\u015f\u0131l\u0131k tutar\u0131 ) fazlas\u0131n\u0131n tahsil edilmesi durumunda: fazlal\u0131k k\u0131s\u0131m ( Ger\u00e7ekle\u015fen tahsilat \u2013 Beklenen tahsilat ) bir gelir hesab\u0131 olan &#8220;654 Konusu Kalmayan Kar\u015f\u0131l\u0131klar hesab\u0131&#8221;n\u0131n alacak k\u0131sm\u0131na kaydedilmektedir.<\/li><li>\u015e\u00fcpheli halen gelen ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan alaca\u011f\u0131n beklenen k\u0131s\u0131mdan az\u0131n\u0131n tahsil edilmesi durumunda ise aradaki fark. ( Beklenen tahsilat \u2013 Ger\u00e7ekle\u015fen tahsilat) bir gider hesab\u0131 olan &#8220;689 Di\u011fer ola\u011fand\u0131\u015f\u0131 gider ve zarar&#8221; veya &#8220;681 \u00d6nceki d\u00f6nem gider ve zararlar\u0131 hesab\u0131&#8221;n\u0131n borcu k\u0131sm\u0131na kaydedilmektedir.<\/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-06f99ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06f99ac\" 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-2836f49\" data-id=\"2836f49\" 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-7eee68a elementor-widget elementor-widget-heading\" data-id=\"7eee68a\" 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\">\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 Bor\u00e7 Taraf\u0131na Yaz\u0131lan \u0130\u015flemler<\/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-145890b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"145890b\" 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-3b63190\" data-id=\"3b63190\" 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-df82cfe elementor-widget elementor-widget-text-editor\" data-id=\"df82cfe\" 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>\u015e\u00fcpheli hale gelmi\u015f olan ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan alaca\u011f\u0131n tahsili durumunda.<\/li><li>\u015e\u00fcpheli hale gelmi\u015f olan ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan alaca\u011f\u0131n de\u011fersiz alacak haline gelmesi durumunda.<\/li><li>\u015e\u00fcpheli hale gelmi\u015f olan ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan alaca\u011f\u0131n tahsil edilememesi durumunda 129 hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kay\u0131t yap\u0131l\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-b682d46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b682d46\" 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-97d5a3e\" data-id=\"97d5a3e\" 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-ea74379 elementor-widget elementor-widget-heading\" data-id=\"ea74379\" 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\">\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 Alacak Taraf\u0131na Yaz\u0131lan \u0130\u015flemler<\/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-ddb35b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddb35b5\" 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-c084dc9\" data-id=\"c084dc9\" 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-347fdc5 elementor-widget elementor-widget-text-editor\" data-id=\"347fdc5\" 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>\u015e\u00fcpheli duruma d\u00fc\u015fen senetli veya senetsiz alaca\u011fa kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131lmas\u0131 durumunda alacak taraf\u0131na kay\u0131t yap\u0131l\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-5345126 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5345126\" 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-769dada\" data-id=\"769dada\" 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-8d380d5 elementor-widget elementor-widget-heading\" data-id=\"8d380d5\" 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\">129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 \u00d6rnek Uygulamalar<\/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-7cc6b50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cc6b50\" 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-5ecdc8f\" data-id=\"5ecdc8f\" 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-96503f6 elementor-widget elementor-widget-text-editor\" data-id=\"96503f6\" 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>\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 hesab\u0131 i\u00e7erisinde yap\u0131labilecek muhasebe kay\u0131tlar\u0131 ile ilgili \u00f6rnekleri a\u015fa\u011f\u0131daki sorular \u00fczerinden inceleyebilirsiniz.<\/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-b1b5482 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1b5482\" 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-8a87086\" data-id=\"8a87086\" 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-bd745b0 elementor-widget elementor-widget-heading\" data-id=\"bd745b0\" 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\">\u015e\u00fcpheli Duruma D\u00fc\u015fm\u00fc\u015f ve Kar\u015f\u0131l\u0131k Ay\u0131rma \u0130\u015flemi Yap\u0131lm\u0131\u015f Alacak 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-7025ae0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7025ae0\" 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-a56000f\" data-id=\"a56000f\" 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-4a96093 elementor-widget elementor-widget-text-editor\" data-id=\"4a96093\" 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>A i\u015fletmesinin m\u00fc\u015fterisinden olan 30.000 TL lik senetli alaca\u011f\u0131 bulunmaktad\u0131r. D\u00f6nem sonu envanter i\u015flemleri s\u0131ras\u0131nda bu alaca\u011f\u0131n\u0131n \u015f\u00fcpheli durumda oldu\u011funu tespit etmi\u015f ve tamam\u0131n\u0131 kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemine tabi tutmu\u015ftur.<\/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-f95a492 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f95a492\" 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-30092f3\" data-id=\"30092f3\" 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-e205587 elementor-widget elementor-widget-text-editor\" data-id=\"e205587\" 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\">128.\u015e\u00fcpheli Ticari Alacaklar Hesab\u0131 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">30.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">121.Alacak Senetleri Hesab\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">30.000<\/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-a5664cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5664cd\" 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-31e9a6e\" data-id=\"31e9a6e\" 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-c9b00ab elementor-widget elementor-widget-text-editor\" data-id=\"c9b00ab\" 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\">654.Kar\u015f\u0131l\u0131k Giderleri Hesab\u0131\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">30.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\">129. \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131\u00a0<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">30.000<\/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-96db76f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96db76f\" 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-625702a\" data-id=\"625702a\" 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-ab4a6ab elementor-widget elementor-widget-text-editor\" data-id=\"ab4a6ab\" 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>Yukar\u0131daki kay\u0131tlara g\u00f6re, i\u015fletme \u00f6nce \u015f\u00fcpheli duruma d\u00fc\u015fen alaca\u011f\u0131 i\u00e7in &#8220;128 \u015e\u00fcpheli Ticari Alacaklar&#8221; hesab\u0131n\u0131 bor\u00e7land\u0131r\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/121-alacak-senetleri\/\" target=\"_blank\" rel=\"noopener\">&#8220;121 Alacak Senetleri&#8221;<\/a> hesab\u0131n\u0131 alacakland\u0131rarak kapatm\u0131\u015ft\u0131r.<\/p><p>\u0130kinci olarak da bu alaca\u011fa kar\u015f\u0131l\u0131k muhasebenin ihtiyatl\u0131l\u0131k kavram\u0131 gere\u011fince kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yapm\u0131\u015ft\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-8cadce8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cadce8\" 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-ff9711b\" data-id=\"ff9711b\" 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-3450c68 elementor-widget elementor-widget-heading\" data-id=\"3450c68\" 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\">Tamam\u0131 \u0130\u00e7in Kar\u015f\u0131l\u0131k Ayr\u0131lm\u0131\u015f Alaca\u011f\u0131n Tamam\u0131n\u0131n Tahsili Durumu<\/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-10e1535 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10e1535\" 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-836b3a8\" data-id=\"836b3a8\" 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-d812249 elementor-widget elementor-widget-text-editor\" data-id=\"d812249\" 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>A i\u015fletmesi daha \u00f6nce \u015f\u00fcpheli duruma d\u00fc\u015fen ve %100 \u2018 \u00fc i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f oldu\u011fu 35.000 TL nin tamam\u0131n\u0131 tahsil etmi\u015ftir.<\/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-fe9c919 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe9c919\" 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-2b3a489\" data-id=\"2b3a489\" 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-5b5b311 elementor-widget elementor-widget-text-editor\" data-id=\"5b5b311\" 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\"><a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">100.Kasa<\/a><\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">35.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">129.\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">35.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">128.\u015e\u00fcpheli Ticari Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">35.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">644.Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">35.000<\/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-6b92c44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b92c44\" 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-dc059a5\" data-id=\"dc059a5\" 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-c82330f elementor-widget elementor-widget-text-editor\" data-id=\"c82330f\" 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>\u0130\u015fletme alaca\u011f\u0131n tamam\u0131 i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015ft\u0131r.<\/li><li>Bu durum i\u015fletmenin ilgili alacaktan hi\u00e7bir tahsilat anlam\u0131na gelmektedir.<\/li><li>Bu sebepledir ki yap\u0131lacak olan herhangi bir tahsilat, i\u015fletme i\u00e7in gelir say\u0131lmakta ve 644 hesab\u0131na kaydedilmektedir.<\/li><li>\u015eimdi yap\u0131lan kayda bakt\u0131\u011f\u0131m\u0131zda; i\u015fletme \u015f\u00fcpheli alaca\u011f\u0131 tahsil etmesi ile <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">\u201c100.kasa\u201d<\/a> hesab\u0131n\u0131 bor\u00e7land\u0131r\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/128-supheli-ticari-alacaklar-hesabi\/\" target=\"_blank\" rel=\"noopener\">\u201c128.\u015e\u00fcpheli Ticari Alacaklar\u201d<\/a> Hesab\u0131n\u0131 alacakland\u0131rarak kapatm\u0131\u015ft\u0131r.<\/li><li>Bununla beraber yukar\u0131da bahsedildi\u011fi gibi beklenmeyen bir tahsil ger\u00e7ekle\u015fti\u011fi i\u00e7in de bu tahsil i\u015fletme i\u00e7in gelir kabul edilip \u201c644.Konusu Kalmayan Kar\u015f\u0131l\u0131klar\u201d hesab\u0131 alaca\u011f\u0131na aktar\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda ise \u201c129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131\u201d hesab\u0131 bor\u00e7land\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>E\u011fer ki bu alacak \u00f6nceki d\u00f6nemleri ilgilendirseydi \u201c644.Konusu Kalmayan Kar\u015f\u0131l\u0131klar\u201d Hesab\u0131 yerine \u201c671 \u00d6nceki D\u00f6nem Gelir Ve Karlar\u201d hesab\u0131 da kullan\u0131lmas\u0131 gerekirdi.<\/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-fb10303 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb10303\" 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-1b993cf\" data-id=\"1b993cf\" 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-7c43893 elementor-widget elementor-widget-heading\" data-id=\"7c43893\" 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\">Tamam\u0131 \u0130\u00e7in Kar\u015f\u0131l\u0131k Ayr\u0131lm\u0131\u015f Alaca\u011f\u0131n Tahsil Edilememesi Durumu<\/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-24664d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24664d5\" 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-771032a\" data-id=\"771032a\" 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-95ca058 elementor-widget elementor-widget-text-editor\" data-id=\"95ca058\" 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>A i\u015fletmesi daha \u00f6nce \u015f\u00fcpheli duruma d\u00fc\u015fen ve %100 \u2018 \u00fc i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f oldu\u011fu 6.500 TL i\u00e7in kanuni yollara ba\u015fvurmas\u0131na kar\u015f\u0131n tahsil olana\u011f\u0131n\u0131n kalmad\u0131\u011f\u0131na karar verilmi\u015ftir.<\/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-ced3138 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ced3138\" 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-687f10c\" data-id=\"687f10c\" 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-cdacb2d elementor-widget elementor-widget-text-editor\" data-id=\"cdacb2d\" 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\">129.\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">6.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">128 \u015e\u00fcpheli Ticari Alacaklar\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">6.500<\/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-2b1a2d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b1a2d1\" 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-bb5630b\" data-id=\"bb5630b\" 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-663539e elementor-widget elementor-widget-text-editor\" data-id=\"663539e\" 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>\u0130\u015fletme daha \u00f6nce \u201ctamam\u0131\u201d i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f oldu\u011fu bu alacaktan herhangi bir tahsilat beklemedi\u011fini bu \u015fekilde g\u00f6stermi\u015f bulunmaktad\u0131r.<\/li><li>Bu sebeple de tahsil olana\u011f\u0131 kalmamas\u0131 durumunda i\u015fletme i\u00e7in herhangi bir gider veya zarar durumu olu\u015fmamaktad\u0131r.<\/li><li>Tahsil olana\u011f\u0131 kalmayan ve \u00f6ncesinde tamam\u0131 i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan bu alaca\u011f\u0131n kayd\u0131 da yukar\u0131daki gibi, &#8220;129.\u015e\u00fcpheli ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda da &#8220;128 \u015e\u00fcpheli Ticari Alacaklar&#8221; hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\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-7a802c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a802c7\" 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-3166166\" data-id=\"3166166\" 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-e4c9a15 elementor-widget elementor-widget-heading\" data-id=\"e4c9a15\" 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\">Bir K\u0131sm\u0131 \u0130\u00e7in Kar\u015f\u0131l\u0131k Ayr\u0131lm\u0131\u015f Olan Alaca\u011f\u0131n Bir K\u0131sm\u0131n\u0131n Tahsili Durumu<\/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-ed2557c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed2557c\" 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-980c646\" data-id=\"980c646\" 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-e96e9d3 elementor-widget elementor-widget-text-editor\" data-id=\"e96e9d3\" 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\u015fletmesi d\u00f6nem sonu i\u015flemleri s\u0131ras\u0131nda m\u00fc\u015fterisinden olan 40.000 tl lik senetsiz alaca\u011f\u0131n\u0131n \u015f\u00fcpheli hale geldi\u011fini tespit etmi\u015f ve gerekli kay\u0131tlar\u0131 yapt\u0131ktan sonra bu alaca\u011fa kar\u015f\u0131l\u0131k %50 oran\u0131nda kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yapm\u0131\u015ft\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-417f76d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"417f76d\" 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-b500b85\" data-id=\"b500b85\" 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-f78cdc0 elementor-widget elementor-widget-text-editor\" data-id=\"f78cdc0\" 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\">128.\u015e\u00fcpheli Ticari Alacaklar\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">120.Al\u0131c\u0131lar Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/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-cda7291 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cda7291\" 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-063fc67\" data-id=\"063fc67\" 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-b2021af elementor-widget elementor-widget-text-editor\" data-id=\"b2021af\" 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\">654.Kar\u015f\u0131l\u0131k Giderleri \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">20.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">129.\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">20.000<\/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-8c26581 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c26581\" 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-174e956\" data-id=\"174e956\" 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-642d27f elementor-widget elementor-widget-text-editor\" data-id=\"642d27f\" 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>\n<li>Yap\u0131lan kayda g\u00f6re i\u015fletme \u015f\u00fcpheli duruma d\u00fc\u015fen alaca\u011f\u0131 i\u00e7in 128 \u015f\u00fcpheli ticari alacaklar hesab\u0131n\u0131 bor\u00e7land\u0131r\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda 120 al\u0131c\u0131lar hesab\u0131n\u0131 alacakland\u0131rarak kapatm\u0131\u015ft\u0131r.<\/li>\n<li>\u0130\u015fletme bu alaca\u011f\u0131n bir k\u0131sm\u0131 i\u00e7in muhasebenin ihtiyatl\u0131l\u0131k kavram\u0131 gere\u011fince kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015ft\u0131r.<\/li>\n<li>Ayr\u0131ca, alacak i\u00e7in %50 oran\u0131nda kar\u015f\u0131l\u0131k ay\u0131rd\u0131\u011f\u0131 i\u00e7in 654 kar\u015f\u0131l\u0131k giderleri 20.000 TL (40.000 * 50\/100) bor\u00e7land\u0131r\u0131l\u0131rken, kar\u015f\u0131l\u0131\u011f\u0131nda 129 \u015f\u00fcpheli ticari alacaklar kar\u015f\u0131l\u0131\u011f\u0131 hesab\u0131 da ayn\u0131 tutarda alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/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-823d476 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"823d476\" 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-713e81a\" data-id=\"713e81a\" 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-c75d246 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c75d246\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b212fb elementor-widget elementor-widget-text-editor\" data-id=\"2b212fb\" 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\u015fletmesi daha sonra yukar\u0131da bahsi ge\u00e7en \u015f\u00fcpheli alaca\u011f\u0131n 27.000 TL lik k\u0131sm\u0131n\u0131 tahsil etmi\u015ftir.<\/p><p>\u0130\u015fletme s\u00f6z konusu alacaktan 20.000 tl tahsilat bekler iken 27.000 tl lik bir tahsilat ger\u00e7ekle\u015fmesi i\u015fletme i\u00e7in bir gelir olmaktad\u0131r.<\/p><p>Alacaktan beklenen tahsilat = \u015e\u00fcpheli alacak tutar\u0131 \u2013 kar\u015f\u0131l\u0131k tutar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 40.000 \u2013 20.000<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 20.000 TL<\/p><p>Ger\u00e7ekle\u015fen tahsilat\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 =\u00a0 27.000 TL<\/p><p>\u0130\u015fletme 7.000 TL lik beklenenin \u00fczerinde bir tahsilat ger\u00e7ekle\u015ftirmi\u015ftir.<\/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-06d44a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06d44a3\" 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-51aabb4\" data-id=\"51aabb4\" 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-73337a4 elementor-widget elementor-widget-text-editor\" data-id=\"73337a4\" 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\"><a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">100.Kasa<\/a><\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">27.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">129.\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">20.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">128.\u015e\u00fcpheli Ticari Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">644.Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">7.000<\/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-4faea2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4faea2d\" 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-80ccf37\" data-id=\"80ccf37\" 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-0013e39 elementor-widget elementor-widget-text-editor\" data-id=\"0013e39\" 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>Kayda g\u00f6re yap\u0131lan tahsilat ile i\u015fletmenin kasas\u0131na para girmi\u015ftir. 100 kasa hesab\u0131 27.000 TL bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li><li>Tahsilat ger\u00e7ekle\u015fti\u011fi i\u00e7in ayn\u0131 zamanda &#8220;129. \u015e\u00fcpheli Ticari Alacaklar kar\u015f\u0131l\u0131\u011f\u0131&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131larak, &#8220;128. \u015e\u00fcpheli Ticari Alacaklar&#8221; hesab\u0131 ise alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>Yukar\u0131da bahsedildi\u011fi gibi beklenenin \u00fczerinde tahsilat ger\u00e7ekle\u015fti\u011fi i\u00e7in &#8220;644.Konusu kalmayan Kar\u015f\u0131l\u0131klar&#8221; hesab\u0131 da bu art\u0131 tutar kadar alacakland\u0131r\u0131lm\u0131\u015ft\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-d4dd05a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4dd05a\" 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-b5fbb5c\" data-id=\"b5fbb5c\" 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-caedc8c elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"caedc8c\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t<\/div>\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-eeff424 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eeff424\" 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-4ed585f\" data-id=\"4ed585f\" 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-3533df2 elementor-widget elementor-widget-text-editor\" data-id=\"3533df2\" 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\u015fletmesi yukar\u0131da bahsi ge\u00e7en \u015f\u00fcpheli alaca\u011f\u0131n 15.000 TL lik k\u0131sm\u0131n\u0131 tahsil etmi\u015ftir.<\/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-eb77093 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb77093\" 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-be1582b\" data-id=\"be1582b\" 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-9009cb8 elementor-widget elementor-widget-text-editor\" data-id=\"9009cb8\" 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>Alacaktan beklenen tahsilat = \u015f\u00fcpheli alacak tutar\u0131 \u2013 kar\u015f\u0131l\u0131k tutar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 40.000 \u2013 20.000<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 20.000 TL<\/p><p>Ger\u00e7ekle\u015fen tahsilat\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 =\u00a0 15.000 TL<\/p><p>\u0130\u015fletme ger\u00e7ekle\u015fmesi beklenen tutar\u0131n daha az\u0131n\u0131 tahsil etmesi durumunda bu eksi fark tutar\u0131 kadar (beklenen tahsilat \u2013 ger\u00e7ekle\u015fen tahsilat) yani 5.000 tl lik tutar i\u015fletme i\u00e7in bir zarar olu\u015fturmaktad\u0131r. E\u011fer hi\u00e7 tahsilat ger\u00e7ekle\u015fmez ise beklenen tahsilat\u0131n tamam\u0131 yani 20.000 tl nin tamam\u0131 i\u015fletme i\u00e7in zarar olacakt\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-9001a35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9001a35\" 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-a36fa16\" data-id=\"a36fa16\" 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-19724e5 elementor-widget elementor-widget-text-editor\" data-id=\"19724e5\" 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\"><a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">100.Kasa<\/a><\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">689.Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gider ve Zarar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a05.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">129.\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">20.000<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">128.\u015e\u00fcpheli Ticari Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/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-f50a249 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f50a249\" 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-064429d\" data-id=\"064429d\" 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-5b12a95 elementor-widget elementor-widget-text-editor\" data-id=\"5b12a95\" 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>Yukar\u0131daki kayda g\u00f6re 15.000 TL lik tahsilat sonucu i\u015fletmenin kasas\u0131na para girmi\u015f ve &#8220;100 Kasa&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Bununla beraber &#8220;129.\u015e\u00fcpheli Ticari Alacaklar kar\u015f\u0131l\u0131\u011f\u0131&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131larak, &#8220;128 \u015e\u00fcpheli Ticari Alacaklar&#8221; hesab\u0131 ise alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>Yukar\u0131da bahsedildi\u011fi gibi beklenen tutar\u0131n alt\u0131nda tahsilat ger\u00e7ekle\u015fti\u011fi i\u00e7in bu eksi fark i\u015fletme i\u00e7in bir zarar olmakta ve &#8220;689 Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gider ve Zarar&#8221; hesab\u0131 borcuna kaydedilmi\u015ftir.<\/li><li>Ancak bu alacak e\u011fer ki \u00f6nceki d\u00f6nemlere ait ise &#8220;689 Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gider ve Zarar&#8221; hesab\u0131 yerine &#8220;681 \u00d6nceki D\u00f6nem Gider ve Zarar&#8221; hesab\u0131 da kullan\u0131labilmektedir.<\/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-301f413 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"301f413\" 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-2ec6df2\" data-id=\"2ec6df2\" 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-50ec729 elementor-widget elementor-widget-heading\" data-id=\"50ec729\" 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\">Teminata Ba\u011flanm\u0131\u015f Olan Alacaklar i\u00e7in Kar\u015f\u0131l\u0131k Ayr\u0131lmas\u0131 Durumu<\/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-c81eea7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c81eea7\" 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-b1e4dfa\" data-id=\"b1e4dfa\" 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-a5e509b elementor-widget elementor-widget-text-editor\" data-id=\"a5e509b\" 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\u015fletmesi 80.000 TL lik m\u00fc\u015fteriden olan senetsiz alaca\u011f\u0131n\u0131 defalarca istenmesine kar\u015f\u0131n tahsil edememesi ve \u015f\u00fcpheli duruma d\u00fc\u015fmesi ile m\u00fc\u015fteriye dava a\u00e7m\u0131\u015ft\u0131r. Bunun sonucunda m\u00fc\u015fterinin bankas\u0131 taraf\u0131ndan i\u015fletmeye 20.000 TL lik teminat mektubu g\u00f6nderilmi\u015ftir.<\/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-7e5240b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e5240b\" 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-15a58bb\" data-id=\"15a58bb\" 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-e91be50 elementor-widget elementor-widget-text-editor\" data-id=\"e91be50\" 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\">128.\u015e\u00fcpheli Ticari Alacaklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">80.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\">120.Al\u0131c\u0131lar<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">80.000<\/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-5fa8b74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fa8b74\" 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-c22e60e\" data-id=\"c22e60e\" 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-9d2e8c0 elementor-widget elementor-widget-text-editor\" data-id=\"9d2e8c0\" 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\">654.Kar\u015f\u0131l\u0131k Giderleri Hesab\u0131\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">60.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\">129. \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131\u00a0<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">60.000<\/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-8c3afda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c3afda\" 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-54efce8\" data-id=\"54efce8\" 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-6de27b6 elementor-widget elementor-widget-text-editor\" data-id=\"6de27b6\" 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>\u0130lk kayda g\u00f6re i\u015fletme \u015f\u00fcpheli hale gelen senetsiz alaca\u011f\u0131 i\u00e7in &#8220;128 \u015e\u00fcpheli Ticari Alacaklar&#8221; hesab\u0131n\u0131 bor\u00e7land\u0131r\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/120-alicilar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;120 Al\u0131c\u0131lar&#8221;<\/a> hesab\u0131n\u0131 alacakland\u0131rarak kapatm\u0131\u015ft\u0131r.<\/li><li>\u0130kinci kayda bak\u0131ld\u0131\u011f\u0131nda ise alaca\u011f\u0131n 20.000 TL lik k\u0131sm\u0131 teminat alt\u0131na al\u0131nd\u0131\u011f\u0131 i\u00e7in ve VUK a g\u00f6re de teminatl\u0131 k\u0131s\u0131m i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rma yasa\u011f\u0131 gere\u011fince i\u015fletme kalan k\u0131s\u0131m olan 60.000 TL ( \u015e\u00fcpheli alacak tutar\u0131 \u2013 Teminat tutar\u0131 = ayr\u0131lacak kar\u015f\u0131l\u0131k) i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yapm\u0131\u015ft\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-6e2482f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e2482f\" 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-a990fa7\" data-id=\"a990fa7\" 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-1045591 elementor-widget elementor-widget-docly_info_box\" data-id=\"1045591\" 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\/11\/128-Supheli-Ticari-Alacaklar.png\" class=\"attachment-full size-full\" alt=\"128 \u015e\u00fcpheli Ticari Alacaklar\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/11\/128-Supheli-Ticari-Alacaklar.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/11\/128-Supheli-Ticari-Alacaklar-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/11\/128-Supheli-Ticari-Alacaklar-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/11\/128-Supheli-Ticari-Alacaklar-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/11\/128-Supheli-Ticari-Alacaklar-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/11\/128-Supheli-Ticari-Alacaklar-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a target=\"_blank\"href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/128-supheli-ticari-alacaklar-hesabi\/\" class=\"details-link\">\r\n                        128.\u015e\u00fcpheli Ticari Alacaklar 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1327dfa\" data-id=\"1327dfa\" 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-d1f54b4 elementor-widget elementor-widget-docly_info_box\" data-id=\"d1f54b4\" 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\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"131 Ortaklardan Alacaklar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a target=\"_blank\"href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/131-ortaklardan-alacaklar-hesabi-2\/\" class=\"details-link\">\r\n                        129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 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>129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131, d\u00f6nem sonunda tahsil edilmesi \u015f\u00fcpheli hale gelmi\u015f ve\u00a0 kay\u0131tlara \u015f\u00fcpheli ticari alacaklar olarak ge\u00e7mi\u015f olan alacaklara, ya da ger\u00e7ekle\u015fmesi muhtemel zarar ve giderler i\u00e7in muhasebenin \u201cihtiyatl\u0131l\u0131k\u201d kavram\u0131 gere\u011fince ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n kaydedildi\u011fi hesapt\u0131r.\u00a0 Bu hesap pasif karakterli aktif d\u00fczenleyici bir hesapt\u0131r.\u00a0 Yani \u015f\u00fcpheli alacaklara ili\u015fkin ayr\u0131lacak kar\u015f\u0131l\u0131k ilk \u00f6nce bu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7822,"parent":7478,"menu_order":6,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7820","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>129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 - \u00d6rnek Sorular Konu - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc, \u015e\u00fcpheli Ticari Alacaklara Kar\u015f\u0131l\u0131k ay\u0131rma muhasebe kayd\u0131 \u00f6rnek\" \/>\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\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 - \u00d6rnek Sorular Konu - Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"og:description\" content=\"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc, \u015e\u00fcpheli Ticari Alacaklara Kar\u015f\u0131l\u0131k ay\u0131rma muhasebe kayd\u0131 \u00f6rnek\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/\" \/>\n<meta property=\"og:site_name\" content=\"Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-15T20:38:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png\" \/>\n\t<meta property=\"og:image:width\" content=\"6912\" \/>\n\t<meta property=\"og:image:height\" content=\"3456\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@mevzuapp\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/\",\"name\":\"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 - \u00d6rnek Sorular Konu - Mevzuapp S\u00f6zl\u00fck\",\"isPartOf\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png\",\"datePublished\":\"2023-08-11T21:25:37+00:00\",\"dateModified\":\"2023-08-15T20:38:56+00:00\",\"description\":\"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc, \u015e\u00fcpheli Ticari Alacaklara Kar\u015f\u0131l\u0131k ay\u0131rma muhasebe kayd\u0131 \u00f6rnek\",\"breadcrumb\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#primaryimage\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png\",\"contentUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png\",\"width\":6912,\"height\":3456,\"caption\":\"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"1\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"12.Ticari Alacaklar\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#website\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/\",\"name\":\"Mevzuapp S\u00f6zl\u00fck\",\"description\":\"Muhasebenin abc&#039;si\",\"publisher\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/mevzuapp.com\/sozluk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#organization\",\"name\":\"mevzuapp\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png\",\"contentUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png\",\"width\":500,\"height\":500,\"caption\":\"mevzuapp\"},\"image\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5\",\"https:\/\/x.com\/mevzuapp\",\"https:\/\/www.linkedin.com\/in\/mevzuapp-web-sitesi-3a0494215\",\"https:\/\/tr.pinterest.com\/mevzuappmuhasebe\/_created\/\",\"https:\/\/www.youtube.com\/channel\/UCE3SqemmdSgbhzsdLqWsSuw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 - \u00d6rnek Sorular Konu - Mevzuapp S\u00f6zl\u00fck","description":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc, \u015e\u00fcpheli Ticari Alacaklara Kar\u015f\u0131l\u0131k ay\u0131rma muhasebe kayd\u0131 \u00f6rnek","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/","og_locale":"tr_TR","og_type":"article","og_title":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 - \u00d6rnek Sorular Konu - Mevzuapp S\u00f6zl\u00fck","og_description":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc, \u015e\u00fcpheli Ticari Alacaklara Kar\u015f\u0131l\u0131k ay\u0131rma muhasebe kayd\u0131 \u00f6rnek","og_url":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/","og_site_name":"Mevzuapp S\u00f6zl\u00fck","article_publisher":"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5","article_modified_time":"2023-08-15T20:38:56+00:00","og_image":[{"width":6912,"height":3456,"url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@mevzuapp","twitter_misc":{"Tahmini okuma s\u00fcresi":"9 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/","url":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/","name":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 - \u00d6rnek Sorular Konu - Mevzuapp S\u00f6zl\u00fck","isPartOf":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#primaryimage"},"image":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#primaryimage"},"thumbnailUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png","datePublished":"2023-08-11T21:25:37+00:00","dateModified":"2023-08-15T20:38:56+00:00","description":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc, \u015e\u00fcpheli Ticari Alacaklara Kar\u015f\u0131l\u0131k ay\u0131rma muhasebe kayd\u0131 \u00f6rnek","breadcrumb":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#primaryimage","url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png","contentUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/129-Supheli-Ticari-Alacaklar-Karsiligi-Hesabi.png","width":6912,"height":3456,"caption":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131"},{"@type":"BreadcrumbList","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/129-supheli-ticari-alacaklar-karsiligi-hesabi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"https:\/\/mevzuapp.com\/sozluk\/"},{"@type":"ListItem","position":2,"name":"1","item":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/"},{"@type":"ListItem","position":3,"name":"12.Ticari Alacaklar","item":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/"},{"@type":"ListItem","position":4,"name":"129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131"}]},{"@type":"WebSite","@id":"https:\/\/mevzuapp.com\/sozluk\/#website","url":"https:\/\/mevzuapp.com\/sozluk\/","name":"Mevzuapp S\u00f6zl\u00fck","description":"Muhasebenin abc&#039;si","publisher":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mevzuapp.com\/sozluk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/mevzuapp.com\/sozluk\/#organization","name":"mevzuapp","url":"https:\/\/mevzuapp.com\/sozluk\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/","url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png","contentUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png","width":500,"height":500,"caption":"mevzuapp"},"image":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/mevzuapp.muhasebe.5","https:\/\/x.com\/mevzuapp","https:\/\/www.linkedin.com\/in\/mevzuapp-web-sitesi-3a0494215","https:\/\/tr.pinterest.com\/mevzuappmuhasebe\/_created\/","https:\/\/www.youtube.com\/channel\/UCE3SqemmdSgbhzsdLqWsSuw"]}]}},"_links":{"self":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/comments?post=7820"}],"version-history":[{"count":54,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7820\/revisions"}],"predecessor-version":[{"id":7897,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7820\/revisions\/7897"}],"up":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7478"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/media\/7822"}],"wp:attachment":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/media?parent=7820"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/doc_tag?post=7820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}