{"id":1052,"date":"2022-04-12T16:08:07","date_gmt":"2022-04-12T13:08:07","guid":{"rendered":"https:\/\/fiacoglobal.com.tr\/?p=1052"},"modified":"2022-04-12T18:28:17","modified_gmt":"2022-04-12T15:28:17","slug":"tediye-odeme-islemlerinin-muhasebelestirilmesi","status":"publish","type":"post","link":"https:\/\/fiacoglobal.com.tr\/ar\/2022\/04\/12\/tediye-odeme-islemlerinin-muhasebelestirilmesi\/","title":{"rendered":"\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639"},"content":{"rendered":"
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    \u00a0<\/p>

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      \u00a0<\/p>

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      \u00a0<\/p>

      \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0623\u0643\u0628\u0631 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0647\u0648 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0631\u0628\u062d. \u0648\u0645\u0646 \u0623\u062c\u0644 \u0643\u0633\u0628 \u0627\u0644\u0631\u0628\u062d\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u0627\u0646\u062e\u0631\u0627\u0637 \u0641\u064a \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u0644\u0630\u0644\u0643\u060c \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0623\u0648 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0628\u064a\u0639\u0647\u0627 \u0646\u062a\u064a\u062c\u0629 \u0645\u0631\u0648\u0631\u0647\u0627 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0647\u064a \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u064a \u0633\u062a\u0648\u0641\u0631 \u0627\u0644\u0631\u0628\u062d. \u0648\u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629 \u0646\u062a\u064a\u062c\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0626\u064a\u0629 \u0644\u0647\u0627 \u0633\u0639\u0631. \u0648\u064a\u0624\u062f\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u0639\u0631 \u0625\u0644\u0649 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062f\u0641\u0639 \u062b\u0645\u0646 \u0627\u0644\u0634\u0631\u0627\u0621. \u0648\u064a\u0643\u0648\u0646 \u0628\u064f\u0639\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639 \u0641\u064a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f;<\/p>

      • 243- \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0632\u0645\u064a\u0644\u0629,<\/li>
      • 246- \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629,<\/li>
      • 320- \u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0627\u0626\u0639\u064a\u0646 320- \u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0627\u0626\u0639\u064a\u0646,<\/li>
      • 321- \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639<\/li>
      • 329- \u062d\u0633\u0627\u0628 \u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0627\u0644\u0623\u062e\u0631\u0649<\/li><\/ul>

        \u00a0<\/p>

        \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c 321- \u062d\u0633\u0627\u0628 \u0633\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u064a\u0646 \u0648329- \u062d\u0633\u0627\u0628 \u0633\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u064a\u0646 \u062a\u0645 \u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u062f\u0641\u0639. \u0648\u062d\u0642\u064a\u0642\u0629 \u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0643\u0645\u0639\u0627\u0645\u0644\u0629 \u062f\u0641\u0639 \u0647\u0646\u0627 \u0647\u064a \u0623\u0646 \u0627\u0644\u062f\u0641\u0639 \u064a\u062a\u0645 \u0628\u0627\u0644\u062f\u064a\u0646. \u0648\u0628\u0639\u0628\u0627\u0631\u0629 \u0623\u062e\u0631\u0649\u060c \u0641\u0625\u0646 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0625\u0635\u062f\u0627\u0631 \u0643\u0645\u0628\u064a\u0627\u0644\u0629 \u0642\u062f \u064a\u0643\u0648\u0646 \u0642\u062f \u0623\u0646\u0647\u0649 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u064b\u060c \u0648\u0644\u0643\u0646 \u062a\u0644\u0643 \u0627\u0644\u0643\u0645\u0628\u064a\u0627\u0644\u0629 \u0647\u064a \u0623\u064a\u0636\u0627\u064b \u0627\u0644\u062a\u0632\u0627\u0645. \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0633\u062f\u0627\u062f \u0627\u0644\u0633\u0646\u062f \u0627\u0644\u0625\u0630\u0646\u064a\u060c \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644\u0647 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0643\u0645\u062f\u0641\u0648\u0639\u0627\u062a.<\/p>

        \u062a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0641\u064a \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0644\u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u064a\u062a\u0645 \u062e\u0635\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p>

        \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u062d\u0631\u0643\u0627\u062a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/h3>

        \u00a0<\/p>

        \u062a\u0639\u062a\u0628\u0631 \u0639\u0645\u0644\u064a\u0629 \u0643\u0633\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0641\u062a\u0631\u0629 \u0645\u0639\u064a\u0646\u0629 \u0648\u062a\u0648\u0632\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629. \u0648\u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u0633\u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0647\u064a \u0627\u0644\u062a\u0632\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0629. \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0630\u064a \u062a\u062a\u0628\u0639 \u0641\u064a\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0647\u0648 \u0643\u0645\u0627 \u064a\u0644\u064a \u0641\u064a \u0645\u062e\u0637\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f;<\/p>

        • 331- \u0645\u0633\u062a\u062d\u0642 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/li><\/ul>

          \u00a0<\/p>

          \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647 \u0628\u0639\u062f \u0625\u062c\u0631\u0627\u0621 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0648\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u0633\u064a\u062a\u0645 \u062f\u0641\u0639\u0647 \u0644\u0622\u062e\u0631 \u0645\u0633\u0627\u0647\u0645 \u0628\u0639\u062f \u0625\u062c\u0631\u0627\u0621 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u062f\u0644\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628. \u0644\u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u0625\u062c\u0631\u0627\u0621 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062f\u0641\u0639 \u0623\u064a\u0636\u064b\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628. \u0648\u0628\u0645\u062c\u0631\u062f \u0623\u0646 \u064a\u062a\u0645 \u062a\u062d\u0642\u064a\u0642 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062f\u0641\u0639\u060c \u064a\u062a\u0645 \u062a\u062f\u0648\u064a\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u0644\u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u064a\u062a\u0645 \u062f\u0641\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0645\u0633\u0627\u0647\u0645.<\/p>

          \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0643\u0634\u0648\u0641 \u0645\u0631\u062a\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/strong><\/h3>

          \u00a0<\/p>

          \u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0648\u0638\u064a\u0641 \u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0623\u0646\u0634\u0637\u062a\u0647\u0627. \u0648\u064a\u062a\u0645 \u0633\u062f\u0627\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0645\u0642\u0627\u0628\u0644 \u0639\u0645\u0644\u0647\u0645. \u0648\u0623\u062b\u0646\u0627\u0621 \u0633\u062f\u0627\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a\u060c \u064a\u062a\u0645 \u0627\u062a\u0628\u0627\u0639 \u0628\u0639\u0636 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0644\u0627\u0632\u0645\u064a\u0646. \u0644\u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062e\u0637\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f;<\/p>

          • 335- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646,<\/li>
          • 360- \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639,<\/li>
          • 361- \u062d\u0633\u0627\u0628 \u0627\u0633\u062a\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639,<\/li>
          • 369- \u062d\u0633\u0627\u0628 \u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649<\/li><\/ul>

            \u00a0<\/p>

            \u0648\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061b \u064a\u0642\u064a\u062f \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u062c\u0631 \u0648\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0628\u062f\u0644 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0648\u0627\u062c\u0628 \u062f\u0641\u0639\u0647 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 335- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u062a\u0642\u064a\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 360- \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639\u060c \u0648\u062a\u0642\u064a\u062f \u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a (\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643) \u0627\u0644\u0648\u0627\u062c\u0628 \u062f\u0641\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 361- \u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639\u060c \u0648\u062a\u0642\u064a\u062f \u062e\u0635\u0648\u0645\u0627\u062a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 369- \u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639. \u0648\u062a\u0635\u0628\u062d \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0642\u064a\u062f\u0647\u0627 \u0627\u0644\u062a\u0632\u0627\u0645\u0627 \u0639\u0644\u0649 \u0627\u0644\u0643\u064a\u0627\u0646 \u0648\u064a\u062c\u0628 \u062f\u0641\u0639\u0647\u0627. \u0648\u0628\u0645\u062c\u0631\u062f \u0633\u062f\u0627\u062f\u0647\u0627\u060c \u062a\u064f\u0642\u064a\u062f \u062c\u0645\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062e\u0635\u0645\u0627 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p>

            \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/h3>

            \u00a0<\/p>

            \u062a\u0642\u062f\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0647\u0627. \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 2\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u062f\u0648\u064a\u0631 (\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062d\u0642\u064a\u0628\u0629) \u062a\u064f\u0633\u062a\u062d\u0642 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0627\u0644\u064a \u0641\u064a \u0645\u062e\u0637\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f<\/p>

            • 360- \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639.<\/li><\/ul>

              \u00a0<\/p>

              \u062a\u064f\u0633\u062c\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0641\u064a \u0631\u0635\u064a\u062f \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0628\u0645\u062c\u0631\u062f \u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0647\u0627 \u0648\u062a\u0643\u0648\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0639\u062f \u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0647\u0627. \u064a\u062c\u0628 \u062f\u0641\u0639\u0647\u0627. \u0644\u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u062e\u0635\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0627\u0626\u0646\u0629.<\/p>

              \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0633\u0644\u0641\u0629<\/strong><\/h3>

              \u00a0<\/p>

              \u064a\u062a\u0645 \u0627\u062a\u0628\u0627\u0639 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0628\u062f\u0648\u0646 \u0623\u064a \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u064a\u062a\u0645 \u062a\u0639\u0648\u064a\u0636\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644;<\/p>

              • 159- \u0637\u0644\u0628 \u0633\u0640\u0640\u0644\u0641 \u0645\u0642\u062f\u0645\u0629 \u0644\u062d\u0633\u0627\u0628 \u0645\u0639\u064a\u0646<\/li>
              • 195- \u062d\u0633\u0627\u0628 \u0633\u0644\u0641 \u0627\u0644\u0639\u0645\u0644,<\/li>
              • 196- \u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0644\u0641 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646,<\/li>
              • 259- \u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0644\u0641 \u0627\u0644\u0645\u0642\u062f\u0645\u0629.<\/li><\/ul>

                \u00a0<\/p>

                \u064a\u062a\u0645 \u062e\u0635\u0645 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0644\u0641 \u0647\u0630\u0647 \u0628\u0645\u062c\u0631\u062f \u062a\u062d\u0642\u064a\u0642 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062f\u0641\u0639. \u0648\u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0641\u0629\u060c \u064a\u062a\u0645 \u062e\u0635\u0645\u0647\u0627 \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u0630\u064a \u0627\u0644\u0635\u0644\u0629 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u061b \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0639\u062f\u0645 \u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0647\u0645 \u0644\u0647\u0627 \u0647\u064a \u0633\u0644\u0641\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u064a\u062a\u0645 \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0641\u064a 196- \u062d\u0633\u0627\u0628 \u0633\u0644\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0642\u0627\u0636\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0630\u0648\u0648 \u0627\u0644\u0635\u0644\u0629 \u0631\u0627\u062a\u0628\u0627\u064b\u060c \u0641\u0625\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u064a\u0642\u064a\u062f \u0641\u064a 335- \u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. \u0648\u064a\u062e\u0635\u0645 \u0627\u0644\u0645\u0631\u062a\u0628 \u0627\u0644\u0645\u0633\u062c\u0644 \u0641\u064a \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u062f\u0641\u0639 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0646 \u062d\u0633\u0627\u0628 196- \u0627\u0644\u0633\u0644\u0641 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0647\u0648 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u0633\u0628\u0642 \u0627\u0633\u062a\u0644\u0627\u0645\u0647\u060c \u0648\u064a\u0642\u064a\u062f \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0643\u062f\u0641\u0639\u0629 \u0645\u0631\u062a\u0628.<\/p>

                \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0645 \u0645\u0642\u0627\u0635\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0644\u0641\u0629 \u0630\u064a \u0627\u0644\u0635\u0644\u0629 \u0645\u0639 \u0627\u0644\u062d\u0633\u0627\u0628 \u0630\u064a \u0627\u0644\u0635\u0644\u0629\u060c \u064a\u062a\u0645 \u0643\u062a\u0627\u0628\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0644\u0641\u0629 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628 \u062f\u0627\u0626\u0646\u060c \u0648\u064a\u062a\u0645 \u0643\u062a\u0627\u0628\u0629 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0630\u064a \u0627\u0644\u0635\u0644\u0629 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628 \u0645\u062f\u064a\u0646\u060c \u0648\u064a\u062a\u0645 \u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0635\u0629.<\/p>

                \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0628\u062f\u0648\u0646 \u0623\u064a \u0627\u0644\u062a\u0632\u0627\u0645 \u0647\u064a \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u0642\u062f\u0645\u0629. \u0648\u064a\u0646\u0628\u063a\u064a \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0641\u064a \u0623\u062d\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0623\u0639\u0644\u0627\u0647.<\/p>

                \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0633\u062f\u0627\u062f \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a<\/strong><\/h3>

                \u00a0<\/p>

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                \u064a\u062a\u0645 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0645\u062e\u0637\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629;<\/p>

                • 126- \u062d\u0633\u0627\u0628 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629,<\/li>
                • 226- \u062d\u0633\u0627\u0628 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 (\u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629 \u0648\u0627\u062d\u062f\u0629).<\/li><\/ul>

                  \u00a0<\/p>

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                  • 326- \u062d\u0633\u0627\u0628 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629,<\/li>
                  • 426- \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629 (\u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629 \u0648\u0627\u062d\u062f\u0629)<\/li><\/ul>

                    \u00a0<\/p>

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                    Tediye (\u00f6deme), para veya ba\u015fka bir \u00f6deme y\u00f6ntemi ile \u00f6denmesi (kar\u015f\u0131 tarafa devri) ile bir borcun k\u0131smen ya da tamamen giderilmesi i\u015flemidir. \u00d6deme i\u015fleminin i\u015fletme a\u00e7\u0131s\u0131ndan d\u00fc\u015f\u00fcn\u00fclmesi ve i\u015fletme a\u00e7\u0131s\u0131ndan yap\u0131lacak olan muhasebe i\u015flemleri g\u00f6z \u00f6n\u00fcne ald\u0131\u011f\u0131m\u0131zda ise; daha \u00f6nce kaynak elde edilerek, kaynak olarak…<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1052","post","type-post","status-publish","format-standard","hentry","category-fiaco-global"],"yoast_head":"\nTED\u0130YE (\u00d6DEME) \u0130\u015eLEMLER\u0130N\u0130N MUHASEBELE\u015eT\u0130R\u0130LMES\u0130 | Fiaco Global<\/title>\n<meta name=\"robots\" content=\"index, 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