Sayfa 3 Toplam 3 Sayfadan BirinciBirinci 123
Toplam 24 adet sonuctan sayfa basi 21 ile 24 arasi kadar sonuc gösteriliyor

Konu: AYRILMAYAN AMORTİSMANIN DURUMU.

  1. #21
    Yeni Üye
    Üyelik tarihi
    13.Eylül.2009
    Mesajlar
    3


    Amortisman uygulaması bizlere verilen geçici bir hakdır haklar istendiğinde kullanılmak için verilir


    zorlan kullanmak diye birşey olabilirmi ?
    yolcu35

  2. #22
    Yeni Üye
    Üyelik tarihi
    15.Ekim.2009
    Nereden
    Yönetici
    Mesajlar
    1
    Sn.Gülsen ,





    <TABLE style="WIDTH: 600pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=800 border=0 x:str>
    <COLGROUP>
    <COL style="WIDTH: 114pt; mso-width-source: userset; mso-width-alt: 5558" width=152>
    <COL style="WIDTH: 68pt; mso-width-source: userset; mso-width-alt: 3328" width=91>
    <COL style="WIDTH: 54pt; mso-width-source: userset; mso-width-alt: 2633" width=72>
    <COL style="WIDTH: 53pt; mso-width-source: userset; mso-width-alt: 2596" width=71>
    <COL style="WIDTH: 58pt; mso-width-source: userset; mso-width-alt: 2816" width=77>
    <COL style="WIDTH: 73pt; mso-width-source: userset; mso-width-alt: 3547" width=97>
    <COL style="WIDTH: 84pt; mso-width-source: userset; mso-width-alt: 4096" width=112>
    <COL style="WIDTH: 48pt" span=2 width=64>
    <T>
    <TR style="MIN-HEIGHT: 200px; HEIGHT: 12.75pt" height=17>
    <TD style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 600pt; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : transparent; mso-ignore: colspan" width=800 colSpan=9 height=17>Her iki durumda 2007-2008-2006 dönemlerinde K.K.E G atıldığından mali kara ilave edilecek ve hesaplanan vergi fazla çıkacaktır</TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : transparent; mso-ignore: colspan" colSpan=8 height=17>Demirbaş satıldığında oluşan 30 TL D.Baş Satış karı da vergiye tabi olacaktır. Toplamda 90 TL vergilenmiş olacaktır.</TD>
    <TD style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : transparent"></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : transparent; mso-ignore: colspan" colSpan=6 height=17>Şayet; hiçbir kayıtyapılmamışolsaydı.Satış dönemindeaşağıdakigibikayıtyapılsaolmaz mı?</TD>
    <TD style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : transparent"></TD>
    <TD style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : transparent"></TD>
    <TD style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : transparent"></TD></TR></T></TABLE>
    <TABLE style="WIDTH: 236pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=315 border=0 x:str>
    <COLGROUP>
    <COL style="WIDTH: 114pt; mso-width-source: userset; mso-width-alt: 5558" width=152>
    <COL style="WIDTH: 68pt; mso-width-source: userset; mso-width-alt: 3328" width=91>
    <COL style="WIDTH: 54pt; mso-width-source: userset; mso-width-alt: 2633" width=72>
    <T>
    <TR style="MIN-HEIGHT: 200px; HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 114pt; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" width=152 height=17>120 hesap</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 68pt; BORDER-BOTTOM: #f4f8fc; : yellow" align=right width=91 x:num="70">70,00</TD>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 54pt; BORDER-BOTTOM: #f4f8fc; : yellow" width=72></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17>689 Diğ.Ol.Dışı Giderler</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="30">30,00</TD>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17> 255 Demirbaş</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="100">100,00</TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17></TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD></TR></T></TABLE>Sizin ifadelerinize göre Muh Kaydı;

    <TABLE style="WIDTH: 236pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=315 border=0 x:str>
    <COLGROUP>
    <COL style="WIDTH: 114pt; mso-width-source: userset; mso-width-alt: 5558" width=152>
    <COL style="WIDTH: 68pt; mso-width-source: userset; mso-width-alt: 3328" width=91>
    <COL style="WIDTH: 54pt; mso-width-source: userset; mso-width-alt: 2633" width=72>
    <T>
    <TR style="MIN-HEIGHT: 200px; HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 114pt; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : transparent" width=152 height=17></TD>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 68pt; BORDER-BOTTOM: #f4f8fc; : transparent" width=91></TD>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 54pt; BORDER-BOTTOM: #f4f8fc; : transparent" width=72></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17>120 hesap</TD>
    <TD =xl26 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="70">70,00</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17>689 K.K.E.G/770 KKEG</TD>
    <TD =xl26 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="60">60,00</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17> 255 Demirbaş</TD>
    <TD =xl26 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD>
    <TD =xl26 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="100">100,00</TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17> 679 Ol.dışı Gelir</TD>
    <TD =xl26 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD>
    <TD =xl26 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="30">30,00</TD></TR></T></TABLE>

    Yoksa gider yazılmak istemediğimizden (herhangi bir nedenle?) dönemlerde aşağıdaki gibi kayıt yapılması doğru olur mu?

    <TABLE style="WIDTH: 236pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=315 border=0 x:str>
    <COLGROUP>
    <COL style="WIDTH: 114pt; mso-width-source: userset; mso-width-alt: 5558" width=152>
    <COL style="WIDTH: 68pt; mso-width-source: userset; mso-width-alt: 3328" width=91>
    <COL style="WIDTH: 54pt; mso-width-source: userset; mso-width-alt: 2633" width=72>
    <T>
    <TR style="MIN-HEIGHT: 200px; HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 114pt; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" width=152 height=17>Toplam 2007-2008-2006</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 68pt; BORDER-BOTTOM: #f4f8fc; : yellow" width=91></TD>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; WIDTH: 54pt; BORDER-BOTTOM: #f4f8fc; : yellow" width=72></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17>689 K.K.E.G/770 KKEG</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="60">60,00</TD>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17> 257 Birikmiş Amort.</TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow" align=right x:num="60">60,00</TD></TR>
    <TR style="HEIGHT: 12.75pt" height=17>
    <TD =xl24 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; HEIGHT: 12.75pt; : yellow" height=17></TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD>
    <TD =xl25 style="BORDER-RIGHT: #f4f8fc; BORDER-TOP: #f4f8fc; BORDER-LEFT: #f4f8fc; BORDER-BOTTOM: #f4f8fc; : yellow"></TD></TR></T></TABLE>

    daha detaylı ifade ederseniz son derece memnun olurum.
    Saygılarımla,

  3. #23
    Üye
    Üyelik tarihi
    12.Ocak.2010
    Mesajlar
    44
    Merhaba,

    Amortisman ayırmadığımız dönemde, ( amortisman hesaplıyoruz ama gider hesaplarına kayıt etmiyoruz. yani gelir tablosuna dahil etmiyoruz)
    Bu durumda sabit kıymet ve mizan arasında oluşan farkı nasıl yapıyoruz ?
    YA HEP YA HİÇ.

  4. #24
    Moderatör KAYALI - ait Kullanıcı Resmi (Avatar)
    Üyelik tarihi
    05.Aralık.2005
    Nereden
    Turkiye
    Mesajlar
    2,343
    Alıntı fadime Nickli Üyeden Alıntı Mesajı göster
    Merhaba,

    Amortisman ayırmadığımız dönemde, ( amortisman hesaplıyoruz ama gider hesaplarına kayıt etmiyoruz. yani gelir tablosuna dahil etmiyoruz)
    Bu durumda sabit kıymet ve mizan arasında oluşan farkı nasıl yapıyoruz ?
    Hesaplanan amortismanı kanunen kabul edilmeyen gider olarak kayda alın gelir tablosunda ticari karda düşülmüş , mali karda düşülmemiş olacaktır.

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