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Konu: işveren primlerinin muhasebeleştirlmesi

  1. #1
    Ziyaretci
    Sormak istediğim konuişçi ücret tahakkuk kaydı yapılırkenEsas üretim gider yerlerindeki işveren primleri nasılmuhasebeleştirilir

    720 DİREK İŞÇİLİK GİDERLERİ
    720.01.001 BRÜT ÜCRETLER
    720.01.002 İŞVEREN PRİMİ+İŞSİZLİK İŞVEREN Mİ



    YOKSA

    720 DİREK İŞÇİLİK GİDERLERİ
    720.01.001 BRÜT ÜCRETLER
    730.01.002 İŞVEREN PRİMİ+İŞSİZLİK İŞVEREN PRİMİ

    olarak mı muhasebeştirilir. Doğrusu hangisi acaba?

    Teşekkürler

  2. #2
    Müdavim Üye
    Üyelik tarihi
    26.Eylül.2007
    Nereden
    Uşak
    Mesajlar
    1,974
    [QUOTE=ay44nur]Sormak istediğim konuişçi ücret tahakkuk kaydı yapılırkenEsas üretim gider yerlerindeki işveren primleri nasılmuhasebeleştirilir

    720 DİREK İŞÇİLİK GİDERLERİ
    720.01.001 BRÜT ÜCRETLER
    720.01.002 İŞVEREN PRİMİ+İŞSİZLİK İŞVEREN Mİ


    BENİM YAPTIĞIM KAYIT BU ŞEKİLDE. SANIRIM SİZ TAMAMEN ÜRETİM GİDERİ OALRAK YORUMLADINIZ
    İyi olmak bu dünyada çözüm değil.

  3. #3
    Müdavim Üye
    Üyelik tarihi
    07.Mayıs.2009
    Nereden
    Bursa
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    3,263
    Alıntı ay44nur Nickli Üyeden Alıntı

    720 DİREK İŞÇİLİK GİDERLERİ
    720.01.001 BRÜT ÜCRETLER
    720.01.002 İŞVEREN PRİMİ+İŞSİZLİK İŞVEREN Mİ

    İşveren Primi Direk İşçilik gideridir.

  4. #4
    Moderatör
    Üyelik tarihi
    15.Ağustos.2008
    Nereden
    istanbul
    Mesajlar
    5,434
    uygulamada farklılıklar var bu konuda.bencede 720 hesabın işveren hissesi 720 de izlenmeli.ama 730 dada izleyen firmalar mevcut.boşa geçen zaman,ikramiyeler,yıllık izin gibi konularda direk işçilik giderlerinde farklılık yaratan konular.ve genelde özellikle bahsettiğim konular 730 da izleniyo.ama işveren hisseside bence 720 de olmalı.
    ***Lütfen mesajlarınızda forumlarda bağırmak anlamına gelen büyük harf kullanmayınız.***
    ***konu başlıklarınız mesajınıza uygun olsun.LÜTFEN gibi kelimeler kullanmayınız.***

  5. #5
    Müdavim Üye
    Üyelik tarihi
    27.Aralık.2007
    Nereden
    Trabzon
    Mesajlar
    322


    Bu konuda da tam bir birlikolmamasına sağmensgk işveren paylarının 730' da izlenmesi gerektiği görüşü biraz daha ağır basmaktadır. Ancak bende 720 de takip ediyorum.
    İbrahim Ethem KAPLAN

  6. #6
    Müdavim Üye
    Üyelik tarihi
    26.Eylül.2007
    Nereden
    Uşak
    Mesajlar
    1,974
    evet çeşitli yorumlar var bu konuda .
    ama ssk müfettişleri işveren primlerini gider hesaplarının altında görmek istiyorlar. bu mantıkla bakılırsa 720 hesap daha mantıklı oluyorç
    İyi olmak bu dünyada çözüm değil.

  7. #7
    Moderatör
    Üyelik tarihi
    26.Mayıs.2008
    Nereden
    SMMM
    Mesajlar
    3,236
    Maliyeti oluştururken işvere ait primde maliyete dahil bir unsurdur ve işçilik giderlerinde muhasebeleştirilmesi 720 de uygundur kanaatindeyim.
    Adam olmak CİNSİYET meselesi değil ŞAHSİYET meselesidir.

  8. #8
    Müdavim Üye
    Üyelik tarihi
    07.Mayıs.2009
    Nereden
    Bursa
    Mesajlar
    3,263
    Özün Önceliği Kavramına göre İşçilik gideri, yönetim gideri değildir diye düşünüyorum, boşa geçen zaman,ikramiyeler,yıllık izinin de işçilik maliyetini oluşturduğu kanaatindeyim.

  9. #9
    Müdavim Üye
    Üyelik tarihi
    27.Aralık.2007
    Nereden
    Trabzon
    Mesajlar
    322


    Bu konuyu 1 ay tartışsak ortak bi yerde buluşamayız düşüncesindeyim. sonuçta 720-730 ikiside maliyet unsuru olduğu için 720 den seken 730 da izlesin derim
    İbrahim Ethem KAPLAN

  10. #10
    Ziyaretci
    Rahmi UYGUN
    Yeminli Mali Müşavir
    Köker Yeminli Mali Müşavirlik Bağımsız Denetim A.Ş.
    Ortağı - Baş Denetçi

    <?: prefix = o ns = "urn:schemas-microsoft-comfficeffice" />
    <B style="mso-bidi-font-weight: normal">Örnek:[/B] Bir üretim işletmesinin esas üretim maliyet yerinde çalışan üretken bir işçinin Aralık 2008 ayı ücret bordrosundan alınan bilgilerin aşağıdaki gibi olduğunu varsayalım.
    <DIV align=center>
    <TABLE =MsoTableGrid style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; BORDER-LEFT: medium n&#111;ne; WIDTH: 317pt; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-border-alt: solid text .5pt; mso-yfti-tbllook: 480; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid text; mso-border-insidev: .5pt solid text" cellSpacing=0 cellPadding=0 width=423 border=1>
    <T>
    <TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: text 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt" vAlign=top width=240>
    <B style="mso-bidi-font-weight: normal">Brüt Ücret[/B]</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: text 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt" vAlign=top width=93>
    </TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: text 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt" vAlign=top width=90>
    1.000.-</TD></TR>
    <TR style="mso-yfti-irow: 1">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    Normal Mesai Ücreti</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    800.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 2">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    Hafta Tatili Ücreti</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    200.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 3">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    <B style="mso-bidi-font-weight: normal">Kesintiler[/B]</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    </TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    (284.-)</TD></TR>
    <TR style="mso-yfti-irow: 4">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    SSK İşçi Primi</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    140.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 5">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    İşsizlik Sig İşçi Primi</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    10.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 6">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    Gelir Vergisi</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    128.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 7">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    Damga Vergisi</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    6.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 8">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    <B style="mso-bidi-font-weight: normal">Net Ödenecek[/B]</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    </TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    716.-</TD></TR>
    <TR style="mso-yfti-irow: 9">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    İşveren Katkı Payları</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    </TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    170.-</TD></TR>
    <TR style="mso-yfti-irow: 10">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    SSK İşveren Primi %20</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    200.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 11">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    (Hazinece Karşılanacak %5)</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    (50.-)</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR>
    <TR style="mso-yfti-irow: 12; mso-yfti-lastrow: yes">
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1pt solid; WIDTH: 180pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=240>
    İşsizlik Sig İşveren Primi %2</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 69.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=93>
    20.-</TD>
    <TD style="BORDER-RIGHT: text 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 67.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1pt solid; : transparent; mso-border-alt: solid text .5pt; mso-border-left-alt: solid text .5pt; mso-border-top-alt: solid text .5pt" vAlign=top width=90>
    </TD></TR></T></TABLE>
    <B style="mso-bidi-font-weight: normal">[/B]
    <DIV align=center>
    <TABLE =Ms&#111;normalTable style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; : #e6e6e6; BORDER-LEFT: medium n&#111;ne; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-border-insidev: 2.25pt solid text; mso-border-left-alt: solid text 2.25pt; mso-table-layout-alt: fixed; mso-border-right-alt: solid text 2.25pt" cellSpacing=0 cellPadding=0 border=1>
    <T>
    <TR style="HEIGHT: 10.6pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    <?: prefix = v ns = "urn:schemas-microsoft-com:vml" /></v:line></v:line> 31 Aralık 2008</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR>
    <TR style="HEIGHT: 12.1pt; mso-yfti-irow: 1">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    720 DİREKT İŞÇİLİK GİDERLERİ
    Normal Mesai Ücreti 800.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    800.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR>
    <TR style="HEIGHT: 12.1pt; mso-yfti-irow: 2">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    730 GENEL ÜRETİM GİDERLERİ
    Hafta ve Genel Tatil Ücreti 200.-
    SSK İşveren Primi 150.-
    İşsizlik Sig. İşveren Primi 20.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    370.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR>
    <TR style="HEIGHT: 9.7pt; mso-yfti-irow: 3">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    360- ÖDENECEK VERGİ VE FONLAR
    Gelir Vergisi 128.-
    Damga Vergisi 6.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    134.-</TD></TR>
    <TR style="HEIGHT: 9.7pt; mso-yfti-irow: 4">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    361- ÖDENECEK SOSYAL GÜVENLİK KESİNTİLERİ
    SSK İşveren Primi 150.-
    SSK İşçi Primi 140.-
    İşsizlik Sig. İşveren Primi 20.- İşsizlik Sig. İşçi Primi 10.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    320.-</TD></TR>
    <TR style="HEIGHT: 9.7pt; mso-yfti-irow: 5">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    335- PERSONELE BORÇLAR</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    716.-</TD></TR>
    <TR style="HEIGHT: 9.05pt; mso-yfti-irow: 6">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    </v:line></v:line></TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR>
    <TR style="HEIGHT: 0.75pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR></T></TABLE>

    Ödeme yapıldığında;
    <DIV align=center>
    <TABLE =Ms&#111;normalTable style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; : #e6e6e6; BORDER-LEFT: medium n&#111;ne; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-border-insidev: 2.25pt solid text; mso-border-left-alt: solid text 2.25pt; mso-table-layout-alt: fixed; mso-border-right-alt: solid text 2.25pt" cellSpacing=0 cellPadding=0 border=1>
    <T>
    <TR style="HEIGHT: 10.6pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    </v:line></v:line> 23 Ocak 2009</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.6pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR>
    <TR style="HEIGHT: 12.1pt; mso-yfti-irow: 1">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    361- ÖDENECEK SOSYAL GÜVENLİK KESİNTİLERİ
    SSK İşveren Primi 150.-
    SSK İşçi Primi 140.-
    İşsizlik Sig. İşveren Primi 20.-
    İşsizlik Sig. İşçi Primi 10.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    320.-</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.1pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR>
    <TR style="HEIGHT: 9.7pt; mso-yfti-irow: 2">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    100- KASA</TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.7pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    320.-</TD></TR>
    <TR style="HEIGHT: 9.05pt; mso-yfti-irow: 3">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    </v:line></v:line></TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 9.05pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR>
    <TR style="HEIGHT: 0.75pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes">
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 2.25pt solid; WIDTH: 30.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent" vAlign=top width=41>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 211.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=282>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 70.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=95>
    </TD>
    <TD style="BORDER-RIGHT: text 2.25pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 60.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 0.75pt; : transparent; mso-border-left-alt: solid text 2.25pt" vAlign=top width=81>
    </TD></TR></T></TABLE>




    Sayın Rahmi Uygun farklı bir konu üzerinde makale yazmış olmasına rağmen bu örnek bizim konumuza uygun bir örnek olduğu için sadece ilgili kısmı kopyaladım... Umarım yararlı olur..

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