{"id":8977,"date":"2025-04-23T11:23:24","date_gmt":"2025-04-23T08:23:24","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/192-diger-kdv-hesabi\/"},"modified":"2025-06-08T14:03:52","modified_gmt":"2025-06-08T11:03:52","slug":"192-diger-kdv-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/192-diger-kdv-hesabi\/","title":{"rendered":"192 Di\u011fer KDV Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8977\" class=\"elementor elementor-8977\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e9acff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e9acff\" 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-ef2e0de\" data-id=\"ef2e0de\" 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-ec53bd9 elementor-widget elementor-widget-text-editor\" data-id=\"ec53bd9\" 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><strong>192 Di\u011fer KDV Hesab\u0131,<\/strong> vergi kanunlar\u0131 kapsam\u0131nda m\u00fckellef taraf\u0131ndan indirilmesi ertelenen katma de\u011fer vergisinin kaydedildi\u011fi hesapt\u0131r.<\/p><p>S\u00f6z konusu erteleme bir y\u0131l s\u00fcre zarf\u0131 i\u00e7erisinde olmas\u0131 halinde bu hesapta takip edilir.<\/p><p>Yaz\u0131m\u0131zda sizlere, 1<strong>92 Di\u011fer KDV<\/strong> ile ilgili konu anlat\u0131m\u0131 ve konu ile ilgili \u00f6rnek sorular\u0131 sunaca\u011f\u0131z.<\/p><p>\u00d6ncelikle hesab\u0131n i\u015fleyi\u015fini inceleyelim.<\/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-ab5dcc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab5dcc4\" 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-7474ebd\" data-id=\"7474ebd\" 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-0835ed1 elementor-widget elementor-widget-heading\" data-id=\"0835ed1\" 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\">192 Di\u011fer KDV Hesab\u0131n\u0131n \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-c84378a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c84378a\" 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-a6392e3\" data-id=\"a6392e3\" 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-3016c38 elementor-widget elementor-widget-text-editor\" data-id=\"3016c38\" 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><strong>\u0130hra\u00e7 edilmek \u00fczere yurti\u00e7i bir firmaya sat\u0131lan mallar\u0131n<\/strong> muhasebe kayd\u0131 yap\u0131l\u0131rken,<\/p><ul><li>ilk olarak, mal\u0131n sat\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131nda, KDV tutar\u0131, 391. Hesaplanan KDV hesab\u0131n\u0131n alaca\u011f\u0131na kaydedilir.<\/li><li>Sonras\u0131nda, KDV&#8217;nin ertelenmesi halinde, 391. Hesaplanan KDV hesab\u0131 bor\u00e7land\u0131r\u0131larak kar\u015f\u0131l\u0131k olarak 392.Di\u011fer KDV Hesab\u0131 alacakland\u0131r\u0131l\u0131r.<\/li><li>Buna ek olarak, ihra\u00e7 KDV tutar\u0131 kadar 120. Al\u0131c\u0131lar hesab\u0131 alacakland\u0131r\u0131l\u0131r, 192 Di\u011fer KDV Hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r.<\/li><li><strong>\u0130hracat ger\u00e7ekle\u015fti\u011finde, <\/strong>392 hesab\u0131 bor\u00e7land\u0131r\u0131larak, 192 hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131l\u0131r.<\/li><\/ul><p>\u015eimdi \u00f6rnek sorular \u00fczerinden, 192 hesab\u0131n\u0131n i\u015fleyi\u015fini inceleyelim.<\/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-bb81811 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb81811\" 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-7cfc805\" data-id=\"7cfc805\" 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-eac3401 elementor-widget elementor-widget-heading\" data-id=\"eac3401\" 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\">192 Di\u011fer KDV 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-e4a811e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4a811e\" 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-e0e1c78\" data-id=\"e0e1c78\" 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-2bc41e6 elementor-widget elementor-widget-text-editor\" data-id=\"2bc41e6\" 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>\u015eimdi sizlerle, ertelenen KDV&#8217;yi imalat\u00e7\u0131 y\u00f6n\u00fcnden \u00f6rnek uygulamalarla inceleyelim.<\/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-665fb21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"665fb21\" 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-df7e493\" data-id=\"df7e493\" 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-c342068 elementor-widget elementor-widget-heading\" data-id=\"c342068\" 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\">\u0130hra\u00e7 Kay\u0131tl\u0131 Teslimlerde \u0130malat\u00e7\u0131n\u0131n 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-bfe9132 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfe9132\" 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-71d4e47\" data-id=\"71d4e47\" 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-23d6594 elementor-widget elementor-widget-text-editor\" data-id=\"23d6594\" 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, 01.06.2025 tarihinde, B i\u015fletmesine, ihra\u00e7 edilmek \u00fczere 100.000 TL+%20 KDV ile imal etti\u011fi \u00fcr\u00fcnleri satm\u0131\u015ft\u0131r. Bu sat\u0131\u015f sonucunda <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf\" target=\"_blank\" rel=\"noopener\">KDV Kanunu 11\/1-c<\/a> kapsam\u0131nda KDV tahsil edilmemi\u015ftir. B i\u015fletmesi \u00f6demeyi, banka yoluyla yap\u0131lm\u0131\u015ft\u0131r. Bu mallar B i\u015fletmesi taraf\u0131ndan 01.07.2025 tarihinde yurtd\u0131\u015f\u0131na sat\u0131lm\u0131\u015ft\u0131r.\u00a0<\/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-512b872 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"512b872\" 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-f1ce28e\" data-id=\"f1ce28e\" 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-b415cf7 elementor-widget elementor-widget-heading\" data-id=\"b415cf7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Mallar\u0131n ilk sat\u0131\u015f\u0131<\/h4>\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-dc528f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc528f2\" 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-ab4826f\" data-id=\"ab4826f\" 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-11f3fd0 elementor-widget elementor-widget-text-editor\" data-id=\"11f3fd0\" 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>Mallar ilk sat\u0131ld\u0131\u011f\u0131nda, 600. Yurti\u00e7i sat\u0131\u015flar alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Hesaplanan ancak hen\u00fcz tahsil edilmeyen 20.000 TL KDV ise 391.Hesaplanan KDV alaca\u011f\u0131na, <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/120-alicilar-hesabi\/\" target=\"_blank\" rel=\"noopener\">120. Al\u0131c\u0131lar<\/a> hesab\u0131n\u0131n borcuna kaydedilir.\u00a0<\/p><p>Burada KDV hesaplanm\u0131\u015f ancak hen\u00fcz tahsil veya erteleme i\u015flemi yap\u0131lmam\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-17b2f6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17b2f6d\" 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-6f623a6\" data-id=\"6f623a6\" 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-9a7daff elementor-widget elementor-widget-text-editor\" data-id=\"9a7daff\" 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\">102.Bankalar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">120.Al\u0131c\u0131lar<\/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\">600.Yurti\u00e7i Sat\u0131\u015flar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391.Hesaplanan KDV<\/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-1a783f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a783f1\" 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-be96cb7\" data-id=\"be96cb7\" 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-df8cbe2 elementor-widget elementor-widget-heading\" data-id=\"df8cbe2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">KDV'nin Ertelenmesi Muhasebe Kayd\u0131<\/h4>\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-4e3cce2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e3cce2\" 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-bf2dfad\" data-id=\"bf2dfad\" 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-85e88f8 elementor-widget elementor-widget-text-editor\" data-id=\"85e88f8\" 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>Sonras\u0131nda, KDV ertelendi\u011finde 391. Hesab\u0131ndaki sat\u0131\u015fa ili\u015fkin KDV kapat\u0131larak, <strong>392. Di\u011fer KDV hesab\u0131, <\/strong>bor\u00e7land\u0131r\u0131l\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-67bdc19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67bdc19\" 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-ff477a8\" data-id=\"ff477a8\" 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-0fd860b elementor-widget elementor-widget-text-editor\" data-id=\"0fd860b\" 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\">391.Hesaplanan KDV<\/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\">392.Di\u011fer KDV<\/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-3b0bd03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b0bd03\" 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-bbc26c9\" data-id=\"bbc26c9\" 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-2cdf0c0 elementor-widget elementor-widget-text-editor\" data-id=\"2cdf0c0\" 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>Ayr\u0131ca, KDV indirilmek \u00fczere idare taraf\u0131ndan ertelendi\u011fi i\u00e7in art\u0131k al\u0131c\u0131lardan \u00e7\u0131kmal\u0131 ve 192 Di\u011fer KDV hesab\u0131na bor\u00e7 120.Al\u0131c\u0131lar hesab\u0131na alacak yaz\u0131lm\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-c872b57 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c872b57\" 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-e9bd63a\" data-id=\"e9bd63a\" 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-cb07e1d elementor-widget elementor-widget-text-editor\" data-id=\"cb07e1d\" 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\">192.Di\u011fer KDV<\/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\">120.Al\u0131c\u0131lar<\/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-d98552e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d98552e\" 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-1f70efc\" data-id=\"1f70efc\" 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-e136e78 elementor-widget elementor-widget-heading\" data-id=\"e136e78\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0130hracat\u0131n Ger\u00e7ekle\u015fmesi<\/h4>\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-6bb31dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bb31dc\" 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-8f833da\" data-id=\"8f833da\" 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-e509817 elementor-widget elementor-widget-text-editor\" data-id=\"e509817\" 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>B i\u015fletmesi \u0130hracat\u0131 ger\u00e7ekle\u015ftirdi\u011finde ise 192 ve 392 hesaplar\u0131 kar\u015f\u0131l\u0131kl\u0131 olarak kapat\u0131lmal\u0131d\u0131r.<\/p><p>B\u00f6ylelikle, Hesaplanan KDV ne A i\u015fletmesi ne de B i\u015fletmesi taraf\u0131ndan y\u00fcklenilmi\u015f bulunuyor.<\/p><p>Sonu\u00e7 olarak, ihra\u00e7 edilmek \u00fczere sat\u0131lan mal\u0131n ihrac\u0131 ger\u00e7ekle\u015fti\u011finde ilk sat\u0131\u015f sanki KDV&#8217;siz olarak sat\u0131lm\u0131\u015f gibi 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-8455f33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8455f33\" 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-0cf4397\" data-id=\"0cf4397\" 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-90f3f83 elementor-widget elementor-widget-text-editor\" data-id=\"90f3f83\" 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\">392.Di\u011fer KDV<\/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\">192.Di\u011fer KDV<\/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-fe32953 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe32953\" 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-6a92cf0\" data-id=\"6a92cf0\" 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-2bbff00 elementor-widget elementor-widget-heading\" data-id=\"2bbff00\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0130hracat\u0131n Ger\u00e7ekle\u015fmemesi Muhasebe Kayd\u0131<\/h4>\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-87944ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87944ab\" 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-63b5592\" data-id=\"63b5592\" 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-f678840 elementor-widget elementor-widget-text-editor\" data-id=\"f678840\" 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>\u0130hracat ger\u00e7ekle\u015fmedi\u011finde, KDV borcu B i\u015fletmesinde kal\u0131r ve A i\u015fletmesine bor\u00e7lan\u0131r. Ertelenen bir KDV kalmayaca\u011f\u0131 i\u00e7in 392 ve 192 hesab\u0131 kar\u015f\u0131kl\u0131 kapat\u0131l\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-2346666 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2346666\" 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-adee7d6\" data-id=\"adee7d6\" 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-97fd063 elementor-widget elementor-widget-text-editor\" data-id=\"97fd063\" 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\">120.Al\u0131c\u0131lar<\/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\">391.Di\u011fer KDV<\/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-ddf0cc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddf0cc5\" 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-69c10a4\" data-id=\"69c10a4\" 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-eb5234b elementor-widget elementor-widget-text-editor\" data-id=\"eb5234b\" 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\">392.Di\u011fer KDV<\/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\">192.Di\u011fer KDV<\/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-4dc71aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4dc71aa\" 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-166fe5c\" data-id=\"166fe5c\" 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-2397ad3 elementor-widget elementor-widget-docly_info_box\" data-id=\"2397ad3\" 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\/2025\/03\/191-Indirilecek-KDV-Hesabi.png\" class=\"attachment-full size-full\" alt=\"191 \u0130ndirilecek KDV Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-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\/19-diger-donen-varliklar-8847\/191-indirilecek-kdv-hesabi\/\" class=\"details-link\">\r\n                        191 \u0130ndirilecek KDV <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-2185d85\" data-id=\"2185d85\" 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-c3008eb elementor-widget elementor-widget-docly_info_box\" data-id=\"c3008eb\" 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\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"193 Pe\u015fin \u00d6denen Vergiler ve Fonlar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/06\/193-Pesin-Odenen-Vergiler-ve-Fonlar-Hesabi-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\/19-diger-donen-varliklar-8847\/193-pesin-odenen-vergiler-ve-fonlar-hesabi\/\" class=\"details-link\">\r\n                        193 Pe\u015fin \u00d6denen Vergiler ve Fonlar 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>192 Di\u011fer KDV Hesab\u0131, vergi kanunlar\u0131 kapsam\u0131nda m\u00fckellef taraf\u0131ndan indirilmesi ertelenen katma de\u011fer vergisinin kaydedildi\u011fi hesapt\u0131r. S\u00f6z konusu erteleme bir y\u0131l s\u00fcre zarf\u0131 i\u00e7erisinde olmas\u0131 halinde bu hesapta takip edilir. Yaz\u0131m\u0131zda sizlere, 192 Di\u011fer KDV ile ilgili konu anlat\u0131m\u0131 ve konu ile ilgili \u00f6rnek sorular\u0131 sunaca\u011f\u0131z. \u00d6ncelikle hesab\u0131n i\u015fleyi\u015fini inceleyelim. 192 Di\u011fer KDV Hesab\u0131n\u0131n \u0130\u015fleyi\u015fi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8979,"parent":8847,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8977","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>192 Di\u011fer KDV Hesab\u0131 -\u0130hra\u00e7 Kayd\u0131 \u0130le Teslim KDV Muhasebe Kayd\u0131 Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"192 Di\u011fer KDV Hesab\u0131 - \u0130hra\u00e7 Kayd\u0131 \u0130le Teslim KDV Muhasebe Kayd\u0131 - \u00d6rnek Sorular - 192 Hesab\u0131 konu anlat\u0131m\u0131 - 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