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Muhasebe Terimleri Szl (ngilizce-Trke)

-A(Amount) Recoverable: Corridor: Cost Of Sales Method: Acceptable Under IFRSs: Accountability Of Management: Account: Accounting: Accounting Cost : Accounting Estimate: Accounting For nventories: Accounting Costs: Accounting Loss: Accounting Income: Accounting Model: Accounting Plan : Accounting Unit : Accounting Officer: Accounting Period: Accounting Policy: Accounting Price : Accounting Principle: Accounting Profit: Accounting Record: Accounting Risk: Accounting Treatment: Accounts Receivable: Accrual Date: Accrual Tax : Accrual Basis: Accrual Basis Of Accounting: Accrual ncome : Accrued Liabilities: Accumulated (Amortisation, Interest, Profit or Loss): Accumulated Arrears : Accumulated Charges : Accumulated Amount : Accumulated Earnings : Accumulated Dividend Accumulated ncome : Accumulated Pimms : Accumulated Profit or Loss: Accumulated Compensated: Achieve Comparabilitiy: Acquiree: Acquirer: Acquisition: Active Market: Actuarial Basis : Actuarial Assumptions: Actuarial Gains And Losses:

Actuarial Present Values of Promised Retirement Benefits: Actuarial Expectation Actuarial Method : Actuarial Valuation: Actuarial Valuation Method: Additional Comparative Information: Additional Consideration: Adjust For Consolidation Procedures: Adjusted Weighted- Average Shares: Adjusting Event ( After The Balance Sheet Date): Administrative Expenses: Admission Fees: Advance: Adverse Event: After- Tax Amount: Agency: Aggregate: Aggregation: Agricultural Activitiy: Agricultural Produce: Allocation: Allowance: Allowed Alternative Treatment: Amortisation: Amortisation Method: Amortisation Period: Amortised Cost: Amortised Cost Of A Financial Asset Or Financial Liability: Amount Of Inventories: Amount Per Share: Amounts Recognised (In The Balance Sheet And Income Statement): Analysis: Annual Leave: Annual Periods: Annuitant: Annuitisation: Annuity: Antidilution: Antidilutive: Appendix: Application Of Requirements: Arms Length Transaction: Asking Price: Assess: Asset: Asset Exchange Transactions: Assets Acquired: Assets Held By A Long- Term Employee Benefit Fund: Associate: Auction: Audit:

Audit Report: Authorise (Financial Statements For ssue): Available- For Sale Financial Assets: -BBalance Sheet: Balance Sheet Date: Balance Sheet Liability Method: Bank: Bank Overdraft: Bank statement Bankruptcy: Basic Earnings Per Share: Basis For Conclusions: Bear Benchmark Treatment: Benefit: Benefit (Cont): Benefit Obligation: Benefit To Users: Best Estimate: Bias: Bid: Bid Bonds: Bid Price: Binding Sale Agreement: Biological Asset: Biological Transformation: Board Of Directors: Bond Bonus Issue: Bonus Plan: Book Of Contracts: Book Value: Borrowing Costs: Bottom- Up Test: Budget Balance: Business Combination: Business Segment: Business Unit: Bull: Bullion: Buying Segment: Broker: By- Product: -CCall Options: Callable: Cap: Capital: Capital Appreciation: Capital Asset Pricing Model: Capital Contribution:

Capital Expenditure: Capital Gain: Capital Maintenance: Capital Maintenance Adjustment: Capital Market: Capitalisation: Capitalisation Of nterest: Carried At Cost: Carry Forward: Carrying Amount: Cash: Cash (Cont.): Cash a cheque: Cash Basis: Cash card: Cash Equivalents: Cash Flow: Cash Flow Risk: Cash Flow Statement= Statement Of Cash Flows: Cash Generating Unit: Cash Inflow: Cash On Hand: Cash Outflow: Cash Payments: Cash point: Cash Price Equivalent: Cash Proceeds: Cash Surrender Value: Catastrophe Bond: Catastrophe Provisions: Cedant: Central Bank: Certificates Of Deposit: Cessation (Of Capitalisation): Change (verb): Chief Executive Officer: Claim: Class A Preference Share: Class Of Assets: Class Of Property, Plant And Equipment: Classification: Classification Of Inventory: Clearance of Accounts: Close Members Of The Family Of The Individual: Closing Market Prices: Closing Rate: Closure of Accounts: Collateral: Collateralised (Asset, Borrowing): Collectability: Collection: Commencement:

Commencement Of The Lease Term: Commercial Substance: Commision: Commitment: Commodity: Comparability: Comparability Over Time: Comparable Interim Period: Comparative Balance Sheet: Comparative Information: Compensated Absences : Completeness: Compliance With International Accounting Standards: Component: Compound Financial Instruments: Compound Instrument: Concentration Of (Credit Etc) Risk: Configuration Of The Cash Flows: Consequential Amendment: Consideration: Consolidated Balance Sheet: Consolidated Financial Statements: Consolidated Group: Consolidation: Consolidation Purposes: Construction Contract: Constructive Obligation: Contingency: Contingent Asset: Contingent Liability: Contingent Rent: Contingent Share Agreement: Contingently Issuable Shares: Continuing Operations: Contract: Contracts That May Be Settled in (Ordinary) Shares Or Cash: Contractual Arrangement: Contractual Obligation: Contractual Rights: Contribution: Control: Control (Of An Asset): Control (Of An Enterprise): Control Number: Convenience Translation: Convergence: Conversion Option: Convertible Bonds: Convertible Stock : Convertible Money :

Convertible Debt: Convertible Instruments: Convertible Preference Share: Copyright: Core Inflation: Corporate Assets: Cost: Cost Formula: Cost Method: Cost Model: Cost Of An Acquisition: Cost Of An Asset Acquired in Exchange Or Part Exchange For Dissimilar Asset: Cost Of An Asset Acquired in Exchange Or Part Exchange For Similar Asset: Cost Of An Investment: Cost Of Conversion: Cost Of Inventories: Cost Of Inventories Of A Service Provider: Cost Of Purchase: Cost Plus Contract: Cost Plus Method: Cost Recovery Approach: Cost- Based Measurement: Costs Of Disposal: Country Of Incorporation Or Residence: Credit Derivative Default Product: Credit Facilities: Credit Insurance Contract: Credit Risk: Creditors: Creditworthiness: Ctds (Cumulative Translation Differences): Cumulative Preference Dividends: Currency Risk: Currency Translation: Currency Units: Current account: Current Account Balance: Current Asset: Current Cost: Current Cost Approach: Current Investment: Current Liabilities: Current Service Cost: Current Tax: Curtailment: -DDate Of Acquisiton: Date Of Transition To IFRS: Dealing Securities: Death Benefit: Debt:

Debt Instrument: Debt Securities: Decision Tree: Decision- Useful nformation: Deductible Temporary Difference: Deemed Cost: Defer: Deferral Method: Deferred Acquisition Costs: Deferred Tax: Deferred Tax Assets: Deferred Tax Liabilities: Defined Benefit Liability: Defined Benefit Obligation: Defined Benefit Pension Plan Defined Benefit Obligation (Present Value Of): Defined Benefit Plans: Defined Contribution Plans: Demand Deposits: Demerger: Demonstrably Committed: Deposit (noun): Deposit (verb): Deposit account: Deposit Accounting: Deposit Component: Depreciable Amount: Depreciable Assets: Depreciated Replacement Cost Approach: Depreciation: Depreciation Methods: Derecognise (a Financial Instrument): Derecognition: Derivative: Derivative Financial Instruments: Determination Of Cost: Development: Development Cost: Diluted Earnings Per Share: Dilution: Dilutive Effect: Dilutive Potential Ordinary Shares: Direct nsurance Contract: Direct Labour: Direct Method Of Reporting Cash Flows From Operating Activities: Direct Operating Expenses: Directors: Disclose: Disclosure: Disclosure (Cont):

Disclosure And Presentation: Disclosure Of Government Assistance: Discontinued (Operations): Discontinuing Operations: Discount Rate: Discounted Basis: Discounting: Discretionary Participation Feature: Disposal Consideration: Dividend Yield: Dividends: Doubtful Debts: Downstream Transactions: Draw (verb): Dual Trigger Contract: -EEarlier Application s Encouraged: Earnings: Earnings- Diluted: Earnings Contingency: Earnings Per Share: Economic Benefits: Economic Life: Effect Of Assumed Conversions: Effective Date: Effective Interest Method: Effects Of Changes in Foreign Exchange Rates: Elligible For Capitalisation: Embedded Derivative: Employee Benefits: Employee Share Ownership Plan: Employee Turnover Rates: Employer Payroll Taxes And Insurance Contributions: Enactment: Enhanced Disclosure: Enterprise: Enterprise (Cont): Enterprises Whose Shares Are (Not) Publicly Traded: Entity: Entity- Specific Value: Equalisation Provisions: Equity: Equity Capital: Equity Compensation Benefits : Equity Compensation Plans (= Share(=Stock) Compensation Plans): Equity Component: Equity Index: Equity Instrument: Equity Method: Equity Securities: Equity (Cont):

Estimated Costs: Event- Driven Fair Value Measurement: Events Occuring After The Balance Sheet Date: Exchange Difference: Exchange Of Assets: Exchange Rate: Exchange Transaction: Executory Contract: Exemptions: Exercise Date: Exercise Of Rights: Exercise Price: Expected Value: Expenditure: Expenses: Experience Account: Experience Adjustments: Expiry Date: Explicit And Unreserved Statement Of Compliance: Exposure Draft: Extraordinary Items: -FFace (Of Financial Statements Or Notes): Fair Presentation: Fair Value: Fair Value Measurement: Faithful Representation: Fees: Fellow Subsidiary: Fidelity Bonds: Fifo (First- in, First- Out): Fifo Formula: Finance Lease: Finance Lease Obligations: Financial Asset: Financial Asset Or Liability Held For Trading: Financial Capital: Financial Guarantee: Financial Institution: Financial Instruments: Financial Liability: Financial Performance: Financial Position: Financial Reporting: Financial Review: Financial Risk: Financial Statements: Financial Year- To- Date Basis: Financing Activities: Financing Device: Finished Good: Firm Commitment:

Firm Sales Contract : First IFRS Financial Statements: First- Time Adopter: First- Time Adoption: First- Time Application: Fixed Asset: Fixed Price Contract: Fixed Production Overheads: Floating Rate: Floor: Forecast: Forecast Transaction: Foreign Currency: Foreign Currency Derivatives: Foreign Currency Transaction: Foreign Currency Translation: Foreign Entity: Foreign Exchange Contract: Foreign Exchange Rates: Foreign Operation: Forgivable Loans: Forward Contract: Framework: Franchise Fee: Function Of Expense: Functional Currency: Fundamental Errors: Fundamental Errors And Changes n Accounting Policies: Funding: Future Cash Flow: Future Economic Benefit: Futures Contract: -GGaap: Gain On Disposal: Gains: General Purchasing Power Approach: General Recognition Principle: Geographical Segments: Going Concern: Goodwill: Government: Government Assistance: Government Grants: Government Guarantee: Grants Related To Assets: Gross nvestment n The Lease: Gross Margin: Gross Profit: Group: Group Administration (Employee Benefit) Plans: Group nsurance Contract:

Group Of Assets: Group Of Biological Assets: Grouping Of Assets: Guarantee: Guarantee Fund: Guaranteed Residual Value: -HHarmonise: Harvest: Hedge Accounting: Hedge Effectiveness: Hedged tem: Hedging: Hedging Instrument: Hedging Relationship: Hedging Reserve: Held For Resale: Held For Trading: Held- To- Maturity nvestment: Hire- Purchase Contract: Historical Cost: Historical Summaries: Holding Company: Host Contract: Host Instrument: Hyperinflation: Hyperinflationary Economies: -IIdentifiable Asset: Identifiable Assets: IFRS- Compliant: Impairment: Impairment Loss: Impairment Of Assets: Impairment Test: Implementation Guidance: Import Duties: Impracticability Exemption: Impracticable: Imputed Rate Of Interest: In The Money: Inception Of A Lease: Inception Of The Lease: Incidental ncome: Incidental Operations: Income: Income Approach: Income Statement= Statement Of ncome: Income Tax: Increasing Rate Preference Shares: Incremental Share: Indicator (Of Impairment):

Indirect Method Of Reporting Cash Flows From Operating Activities: Individual Financial Statements: Induced Conversion: Industry Segments: Inflation: Inflation Targeting: Initial Direct Costs: Initial Disclosure Event (For A Discontinuing Operation): Initial Measurement: Initial Public Offering: Initial Recognition: Insurable Interest: Insurance Agency Commisions: Insurance Assets: Insurance Company: Insurance Contract: Insurance Enterprise: Insurance Liability: Insurance Obligations: Insurance Risk: Insurance Swaps: Insured Event: Insurer: Intangible Asset: Integral Foreign Operation: Interest: Interest Cost (For An Employee Benefit Plan): Interest Rate Implict in A Lease: Interest Rate Implict in The Lease: Interest Rate Risk: Interest Rate Swap: Interest (Cont): Interim Financial Report: Interim Period: Internal Risk Transfer: Internally Generated: Internally Generated Goodwill: International Accounting Standards (IAS): International Accounting Standards Committee (IASC): International Federation Of Accountants (IFAC): International Financial Reporting Standards: Intragroup: Inventories: Investee: Investing Activities: Investment: Investment Contract: Investment Enterprise: Investment Performance: Investment Property: Investment Securities:

Investment Tax Credits: Investment- Linked Insurance Funds: Investor: Investor in A Joint Venture: Involuntary Liquidation: Irrevocable Commitments: Issued Capital: Item: Item By Item Basis: Item Of nventory: -JJob: Job Accident: Job Analysis: Job Application: Job Application Form: Job Control: Job Cost Sheet: Job Description: Job Evaluation: Job Examination: Job Order Costing System: Job Security: Job Shop Production: Job Station: Jobber: Joint Control: Joint Cost: Joint Management Consalidation Method: Joint Managing Company: Joint Product: Joint Product Method: Joint Production: Joint Products: Joint Venture: Joint Ventures: Journal: Journal Entry: Joint Control: Judgement Fees: Just in Time Production System (JIT): Just in Time Purchasing: Joint Working Group: Jointly Controlled Entity: -KKaizen Costing: Kameral System: Kanban: Kanban System: Key Industry: Key Money: Know How:

Key Management Personel: -Llabel: Labor: Labor Company: Labor Federation: Labor Intensive: Labor Summary Sheet: Labor Unions: Land: Land and Parcels: Land Duty: Land Register Land Tax: Land Vehicle: Land Vehicles Insuruance: Last In Frst Out : Lay Days : Leader Entrepreneur : Leading Indicators: Learning Curve : Learning Curves Approach : Learning Ratio : Lease: Lease Term: Leaseback: Leased Assets: Leasehold nterest: Leasehold Improvements : Leasehold Improvements Amount : Legal Entity: Legal Merger: Legal Obligation: Legally Enforcable Right: Legislative Requirement: Lender: Lease: Lease Term: Leases Incremental Borrowing Rate Of Interest: Leasing by mport : Leasing Exportation : Leasing Term : Ledger : Ledger Page Number : Legal Books : Legal Center: Legal Event : Legal Evidence System : Legal Portion: Legal Protection Insurance: Legal Reserve:

Legal Reserves : Lender: Lender Of Money: Lender Of Capital: Less Developed Countries : Letter And Number Combination System : Lessor: Letters Of Credit: Letter Of Credit Openning : Letter of Guarantee: Letter Of Recommendation : Letter System: Level: Level Salary : Level Units: Leverage Coeffient : Leverage Leasing: Leverage Procedure : Liabilities Assumed: Liability: Liability: Liability Account : Liability Method: Liability Component: Licence Fee: Licensing Agreement: Licence Contrat : Lien: Lien Minute : Lien Notification : Life- Contingent Annuity: Life Cycle : Life Cycle Accounting : Life Cycle Costing : Life nsurance Companies : Life nsurance : Life nsurance Fund: Life nsurance Agent : Life nsurance Cover : Life nsurance Policy : Life nsurance Relief : Life Mathemetic Allowance : Lifo (Last-in, First-Out): Linked Life nsuruance : Line tem: Line Of Business: Line Of Credit : Linear Programming : Linear Regrassion Expenses : Linear Variable Expenses : Linear nheritance : linear Increase Of Taxation

Limit: Limit Order: Limited Audit: Limited Company : Limited Dualist Accounting System : Limited Function Wholesaler : Limited Investigation : Limited Monist Accounting System: Limited Partnership : Limited Price Order : Liquid Assets: Liquid Assets Turnover : Liquid Fund : Liquidity: Liquidity Risk: Liquidity Ratio : Liquidity Trap : Liquidity Degree : Litigation Settlements: Liquidate : Liquidation : Liquidation Balance Sheet : Liquidation Inventory : Liquidation Period : Liquidation Profit : Liquidation Plans: Liquidation Sale : Liquidation Value : Liquidation Yens : Liquidation Fee : Liquidation By Sale : liquidation Account : Liquidator: List Of Expendtures Documents : Living Satandart : Listed Company : Loading: Loan: Loan Coefficant : Loan Contract : Loan Cost : Loanable Funds : Loans Advances: Loans And Receivables Originated By The Enterprise: Local Administrations : Local Bank : Local Check : Logistic : Logistic Costs : Logistic Management : London Interbank Offered Rate : Long Position :

Long-Term : Long-Term Capacity Costs : Long-Term Budget : Long-Term Capital Movement : Long-Term Construction An Repair Constarct : Long-Term Construction And Repair Revenue Prices Long-Term Construction And Repair Revenues : Long-Term Cerdits : Long-Term Investment : Long-Term Items : Long-Term Liabilities : Long-Term Perspectives : Long-Term Plan : Long-Term Plans : Long-Term Securities : Long-Term Debt : Long-Term Loan : Long-Term Bonds : Long-Term Bond : Long-Term Growth : Long-Term Lease : Lot : Lot Size : Lottery Bonds : Lower-Of-Cost-Or-Market Method (LCM) Low Sensitive Costs : Lock-Out : Localized Changes : Long- Term Employee Benefits: Loss Per Share: Loss Recognition Test: Loss : Loss Leader Product : Loss Minimization : Loss On Sales Of Marketable Securities : Loss On Decreasing Stock-Exchange Value : Lump Sum Expense : Lump Sum Tax: Lump Sum Wage : Luxury Package Luxury goods : Luxury Expenses : -MMajority Interest: Management: erson: Market Price: Market Rate Of nterest: Market Risk: Market Value: Marketable: Master Netting Arrangement:

Matching Of Cost With Revenues: Material Adjustment: Material Errors: Material Ommissions: Materiality: Matrix Approach: Matrix Presentation: Maturity: Maturity Value: Measurement: Measurement Bases: Measuring Interim ncome Tax Expense: Membership Fees: Merchandise: Merger: Minerals And Mineral Products: Minimum Lease Payments: Minority Interest: Mismatch: Misstatement: Monetary Asset: Monetary Items (Monetary Assets; Monetary Financial Assets And Financial Liabilities; Monetary Financial Instruments): Monitor Compliance: Mortality Risk: Multi- Employer (Benefit) Plans: Multi- Employer Plans (For An Employee Benefit Plan) : Mutual Fund: -NNational Requirements: Nature Of Expense Method: Negative Goodwill: Negotiable Paper: Net Basis: Net Disposal Proceeds: Net Exchange Differences: Net Identifiable Assets: Net Income: Net Investment in A Foreign Entity: Net Investment in A Foreign Operation: Net Investment in A Lease: Finansal Net Loss: Net Monetary Position: Net Profit: Net Profit Or Loss [For The Period]: Net Realisable Value: Net Selling Price: Net Settlement= erso Net: Neutrality: Next Most Senior Parent: Non- Adjusting Event [After The Balance Sheet Date]:

Non- Cancellable Lease: Non- Cash Transactions: Non- Coterminous Year- Ends: Non- Derivative Contract: Non- Discretionary Employee Profit- Sharing Plan: Non- Discretionary Payments: Non- Financial Assets: Non-Linearities: Non- Marketable Securities: Non- Monetary Asset: Non- Monetary Government Grants: Non- Refundable Purchase Taxes: Normal Capacity Of Production Facilities: Notional Amount: -OObjective: Obligating Event: Obligation: Obligation (Cont): Obsolescence: Offer Price: erso: Offseting: Onerous Contract: Open Market Operations: Opening Balance: Opening IFRS Balance Sheet: Operating Activities: Operating Cycle: Operating Lease: Option: Ordinary Activities: Ordinary Course Of Business: Ordinary Share: Original Cost: Originated Loans And Receivables: Origination Costs: Other Long- Term Employee Benefits: Outright Sale: Overdraft: Overheads: Over- The- Counter Market: Owner- Occupied Property: Owners Equity: -PPaid in Capital: Parent: Par Value-Face Value: Partially- Owned Subsidiary: Participants [in A Pension Plan]: Participating Equity nstruments: Past Business Combination:

Past Service Cost: Payables: Payment: Pension: Pension Liability: Pension Scheme: Percentage Of Completion Method: Performance (=Financial Performance): Period Of Service: Period- Certain Annuity: Period- Specific Effects: Perpetual Debt nstruments: Persistency Bonus: ersonel: Physical Capital: Plan Assets (Of An Employee Benefit Plan): Policyholder: Pooling Of Interest Method: Portfolio: Portfolio Transfer: Post- Employment Benefit Plans: Post- Employment Benefits: Potential Ordinary Share: Potential Voting Rights: Preference Dividend: Preference Share: Preferred Shares: Premium: Preparation And Presentation Of Financial Statements: Preparers: Prepayments: Present Obligation: Present Value: Present Value Of A Defined Benefit Obligation: Presentation: Sunum Presentation Currency: Previous Gaap: Price Earnings Ratios: Price Index: Price Risk: Primary Basis Of Accounting: Primary Economic Environment: Primary Financial Instruments: Primary Market: Primary Objective: Primary Reporting Format: Principles- Based Approach: Prior Period Error: Privatisation: Pro Forma: Pro Rata Basis: Probable Maximum Loss:

Production Overheads: Production Process: Profit: Profit After Tax: Profit Allowance: Profit Before Tax: Profit Sharing: Profit (Cont.): Progress Billing: Progress Payment: Projected Unit Credit Method: Promissory Notes: Property nterest: Property, Plant And Equipment: Proportionate Consolidation: Proposed mprovements: Prospective Application: Provision: Provision For Loss: Prudence: Public Securities Markets: Purchase Consideration: Purchase Method: Purchase Price: Purchased Options: Put Option: Puttable: -QQualify For Recognition/ Derecognition: Qualifying Asset: Qualifying nsurance Policy: Qualitative Characteristic: Quoted Market Price: -RRate: Realisable Value: Reasonable Estimate: Rebates: Rebuttable Presumption: Receivables: Recognition: Recognition As An Expense: Recognition Criteria: Reconciliation: Recoverability: Recoverable: Recoverable Amount: Redemption: Refinancing: Reformatted : Regulator: Reimbursement:

Reinsurance Contract: Reinsurer: Reinvestment Of Dividends: Related Parties: Related Party Disclosures: Related Party Transaction: Relevance: Reliability: Reliability Exception: Reliable Measurement Test: Remeasurement: Rendering Of Services: Renewal Rights: Reorganisations: Repairs And Maintenance: Repayment: Replacement Cost Of An Asset: Reportable Segment: Reporting Currency: Reporting Date: Reporting Enterprise: Reporting Entity: Reporting Package: Reporting Period: Repurchase Agreement: Research: Reserve: Residual Value: Restatement: Restructing: Restructing Provision: Result: Retail: Retail Method: Retail Store Chain: Retained Earnings: Retirement Benefit Plans: Retrospective Application: Retrospective Application: Return On Investment: Return On Plan Assets (Of An Employee Benefit Plan): Revaluation: Revaluation Reserve: Revaluation Surplus: Revalued Amount Of An Asset: Revenue: Reversal: Reverse Acquisition: Reverse Share Split: Revised (IAS): Rewards Associated With A Leased Asset: Right Of Set- Off:

Rights ssue: Risk: Risk Averse: Risk Based Auditing: Risk Lover: Risk Exposure: Risks Associated With A Leased Asset: Roll Back: Roll Forward: Royalty: -SSale: Sale And Leaseback Transaction: Savings Account: Scope: Secondary Segment Information: Securities: Securitisation: Segment: Segment Assets: Segment Expense: Segment Result: Segment Revenue: Self- Constructed Asset: Self- Insurance: Selling Price: Sensitivity Analysis: Separable Assets: Separate Financial Statements: Separately Identifiable: Service Cost: Servicing Liabilites: Servicing Rights: Set Of Financial Statements: Set- Off, Legal Right Of: Settle Net= Net Settlement: Settlement: Settlement (Of Employee Benefit Obligations): Settlement Date: Settlement Value: Severally Liable: Share: Share Call Options: Share Capital: Share Consolidation: Share Option Plan: Share Premium: Share Split: Share Warrant: Shareholder: Shareholders Equity:

Shortseller: Short Position: Short- Term Employee Benefits: Significant Influence: Significant Influence: Single Product Enterprise: Sinking Fund: Social Security: Social Security Contribution: Solvency: Special Purpose Entity : Specific dentification Of Cost: Spin- Off: Spot Exchange Rate: Spread: Stand- Alone Basis: Stand- Alone Entity: Standart Cost Method: Standby Letters Of Credit: Standing Interpretation Committee: Start- Up Costs: State- Controlled Entities: Statement Of Cash Flows= Cash Flow Statement: Statement Of Changes In Equity: Statement Of Compliance With IFRSs: Statement Of Income= Income Statement: Stewardship Of Management: Stock Market: Stop- Loss: Straight- Line Method: Straight- Line Method: Subsidiary: Subsidies: Substance Over Form: Substantively Enacted: Superannuation Scheme: Superseded Versions: Supervisory Non- Management Directors: Surety Bonds: Surrender Option: Surrender Values: Swap Contract: Syndication: Synthetic nstrument: -TTainting: Tangible Asset: Targeted Exemptions: Tax: Tax Base: Tax Base Of An Asset Or Liability: Tax Effects:

Tax Expense (Tax ncome): Tax Liability: Tax Purposes: Tax Rate: Taxable Profit (Tax Loss): Taxable Temporary Difference: Temporary Difference: Tender Offer: Termination Benefits: Tests Goodwill For Impairment: Theoretical Ex- Rights Value Per Share: Time- Weighting Factor: To Manufacture Gains: Top- Down Test: Total Return Swap: Trade Date: Trade Receivable: Trading- Financial Asset Or Liability Held For Trading: Transaction: Transaction Costs (Financial Instruments): Transfer: Transferee: Transferor: Transitional Liability (Defined Benefit Plans): Translation Difference: Translation Method: Translation Of Foreign Currency: Translation Of The Financial Statements: Translation Of The Presentation Currency: Transparency: Treasury Shares: Triggering Event: Trust Activities: Trustee: Two- Class Ordinary Shares: -UUltimate Consumer: Unavoidable Cost: Uncertainly: Unclassified Balance Sheet: Uncollectible Receivables: Unconfirmed L/C: Uncontrollable Equity Capital: Uncontrollable Expenses: Uncontrollable Profit or Loss: Uncontrollable Revenues: Undeferable Cost: Under Construction Manufacturing: Under Lot Sales: Underground and Overland plants: Undeveloped Countries: Undisclosed Factoring:

Unearned Finance Income: Unemployment Insurance: Unexpired Expenses: Unfavorable Audit Report: Unfavorable Variance: Uniform Delivered Pricing: Unimportant Errors: Union: Union Due: Union of Chambers of Certified Public Accountants of Turkey: Unit Basis Depreciantion Method: Unit Cost: Unit of production Method: Unit Pricing: Unit Revenue: Unit-Based systems: Unit-Level Activities: Unliquidation Dissolve: Unlocal Check: Unpaid Capital: Unpaid Non-Quota Export: Unpaid Non-Quota Import: Unproductive Wages: Unreal Wage: Unreal Rent: Unrepetitive Activities: Unsecured Credits: Unsecured Claim: Unsystematic Risk: Untied Credits: Upper Vertical Concentration: Used Goods:: Useful Expenses: Useful Life: Ultimate Controlling Party: Unallocated Surplus: Unamortised: Unbundle: Uncertain Event: Uncollectability: Understandability: Underwriting Year: Undistributed Earnings: Undue Cost Or Effort: Unearned Finance Income: Unearned Premiums: Unguaranteed Residual Value: Uniform Accounting Policies: Unit Of Production: Unit Trust: Unit Value:

Uniting Of Interests: Unquoted: Upstream Transactions: Useful Life: User (Of Financial Statements): Users: Users Of Financial Statements: -VVacation book: Vacation Payment: Vacation-Pay: Valid Costs: Validity: Valuation: Valuation Accounts: Valuation Errors: Valuation-Unity Principle: Value Added: Value Added Tax Deferred to Future Years or Written Off: Value Added Tax Received: Value Added Tax to Deduct: Value Added Using Table: Value Analysis: Value Chain: Value Correction: Value Date: Value Difference of Securities Issued: Value Engineering: Value of Equal: Valueable Financial Documents: Value-Added Activities: Value-Added Cost: Value-Added Tax: Variable: Variable Cost Method: Variable Cost Ratio: Variable Estimation Sampling Method: Variable Expenses: Variable Plans: Variable Working Capital: Variance: Variance Accounts: Variance Analysis: Variance Balance Sheets: Vehicles: Venture Capital: Venture Capital Investment: Venture Capital Investment Company: Vertical Analysis: Vertical Growing: Vertical Holding: Vertical Integration:

Vertical Integration Strategy: Vertical Mergers: Vertical Percentage Balance Sheet: Vertical Percentage Income Statement: Vested Benefits: Virement: Visa Coupons: Visual Proofs: Volume-Profit Chart: Variable Overhead Variance: Valid Expectation: Value Added Statement: Value in Use: Variable Production Overheads: Venturer: Vested Employee Benefits: -WWage: Wage Book: Wage Rate: Wage Standart: Wage Systems: Wages Against Unworking: Wages Against Working: Wages And Other Labour Expenses: Walk-Out: Warehouse: Warehouse Book: Warehouse Entry Slip: Warehouse Receipt: Warehousing Contract: Warehousing: Warning and Penalty Book: Warrant: Warranty: Waste: Wealth Taxes: Wealth Value: Week-End Wage: Weight List: Weighted Average Cost of Capital: Wighted Average Method: Wheregol-Where Gone Statement: Whole Asset Balance Sheet: Whole Asset Protability: Whole Capital Probability: Whole Capital Turnover: Wholesale Barter: Wholesale Foreign Exchange Market: Wholesaler: Wholesaling: Window Dressing:

With Recourse Factoring: Withholding: Work Advances: Work and Trade Banks: Work Banking: Work center: Work Density Coefficient: Work in Process Turnover: Work in process: Work Measurement: Work Order: Worker: Working and Identity Card: Working Capacity: Working Document: Working Hours: Working Capital: Working Licence Fee on Vacation Days: Working papers: Working Sheet: Workshop: Workshop Production System: World Banks: Worthless Inventories: Written notice: Written Notification: Written Taxation: Wear And Tear: Weather Derivatives: Weighted Average: Weighted Average Cost Formula: Wholly- Owned Subsidiary: Wholesale: Work In Progress: Working Capital: Write- Down: Written Option: -YYear- To- Date: Year-End balance sheet: Year-End Inventory: Yield: Yield Value: -ZZero Based Production: Zero Coupon Bonds: Zero-Based Budgets: Zero-Defect Policy: Zeta Analysis: Z-Score:

hasebe Terimleri Szl (ngilizce-Trke)


Geri Kazanlabilir Tutar Tazminat Ykmll Aral Satlarn Maliyeti Yntemi UFRS Ye Gre Kabul Edilebilir Ynetimin Sorumluluu Hesap Muhasebe Muhasebe Maliyeti Muhasebe Tahmini Stoklarn Muhasebeletirilmesi Muhasebe Giderleri Muhasebe Kayb Muhasebe Geliri (Kar) Muhasebe Modeli Muhasebe Plan Muhasebe Birimi Sayman Muhasebe Dnemi, Hesap Dnemi Muhasebe Politikas Muhasebe Fiyat Muhasebe lkesi Muhasebe Kar / Ticari Kar Muhasebe Kayd Muhasebe Riski Muhasebeletirme Yntemi Alclar Tahakkuk Tarihi Tahakkuk Etmi Vergi Borcu Tahakkuk Esas Tahakkuk Esasna Gre Muhasebeletirme Tahakkuk Etmi Bor Tahakkuklar Birikmi (tfa Paylar, Faiz, Kar Veya Zarar) denmemi Borlar Birikmi Masraflar Birikmi Mebla Datlmam Karlar Birikmi Kar,Temett Birikmi Gelir Birikmi Karlar Gemi Yllar Karlar Veya Zararlar Absences: Birikmi cretli zinler Karlatrlabilirliin Salanmas Edindiren Edinen Edinme, (Elde Etme, ktisap Etme) Aktif Piyasa Aktuaryal Varsaymlar Aktuaryal Karlar Ve Zararlar

Taahht Edilen Emeklilik Gelirlerinin Aktuaryal Bugnk Deeri Akteryal hmal Akteryal Metod Aktuaryal Deerleme Aktuaryal Deerleme Yntemi Karlatrmal Ek Bilgi Ek Teminat ( Tazminat) Konsolidasyon Dzeltmesi Arlkl Ortalamaya Gre Dzeltilmi Hisse Senetleri Says Bilano Tarihinden Sonra Ortaya kan Ve Dzeltme Gerektiren Olaylar Genel Ynetim Giderleri Giri Aidatlar Avans Olumsuz Gelime Vergi Sonras Tutar Acente Toplam Toplama Tarmsal Faaliyet Tarmsal rn Datm ( Tahsis) Tahsisat, denek, Karlk Kabul Edilebilir Alternatif Yntem Amortisman ( tfa) Amortisman Yntemi (tfa Yntemi) Amortisman Dnemi (tfa Dnemi) tfa Edilmi Maliyet Finansal Varlk Veya Ykmllklerin Etkin Faiz Yntemiyle Hesaplanan tfa Edilmi Deeri Stoklarn Tutar Hisse Bana Tutar Kayda Alnan/Muhasebeletirilen Tutarlar (Bilano Ve Gelir Tablosunda) Analiz Etme Yllk zin Yllk Dnemler Yllk Sigortal Sigorta Poliesinin Salayaca Dzenli Yllk Gelir Tutar Yllk Dzenli Gelir Hisse Senetlerinde Art Olsa Bile Hisse Bana Karn Art Ya Da Hisse Bana Zararn Azal Hisse Bana Kar Art Ya Da Hisse Bana Zarar Azal Etkisine Sebep Olan Ek Koullarn( Kurallarn, Gereklerin) Uygulanmas Piyasa artlarnda Muvazaasz lem Teklif Fiyat Deer Bimek Varlk ( Aktif) Varlk Takas/Deiim lemleri Edinilen Varlklar Uzun Vadeli Emeklilik Fonlarnn Sahip Olduu Varlklar tirak hale Denetim

Denetim Raporu Onaylama (Finansal Tablolarn Yaynlanmas in) Satlmaya Hazr Finansal Varlklar Bilano Bilano Tarihi Bilano Ykmllk Metodu Banka Borlu Cari Hesap Hesap ekstresi flas Adi Hisse Bana Kar Gereke Hisselerin deceini nceden tahmin edip hisseleri elinden karan kii Temel Yntem Fayda Personel Sosyal Yardmlar Salanan Faydalara likin Ykmllkler Kullanclara Salanan Faydalar En yi Tahmin (ngr) Pein Hkm, Tarafl, Yanl Al Teminat Tahvilleri hale (Teklif) Fiyat Balayc (Vazgeilmez) Sat Anlamas Canl Varlk Biyolojik Dnm Ynetim Kurulu Tahvil Bedelsiz Hisse Senedi Verilmesi kramiye Plan Polieler Btn Defter Deeri Borlanma Maliyetleri Esastan Balayarak Sonuca Gidilen Test Bte Dengesi letme Birlemeleri Faaliyet Alan / Dal / letme Birimi Hisselerin ykseleceini nceden tahmin edip hisse satn alan kii Kle altn Satn Alan Blm / Dal Simsar Yan (Tali) rn Alm Opsiyonu hbarl (Vadeden nce denebilir, Deitirilebilir) Faiz Tavan ( Tavan Faiz Oran) Sermaye Sermaye Kazanc (Gayrimenkullerle lgili) Sermaye Varlklar Fiyatlandrma Modeli Sermaye Artrm

Yatrm Harcamas Sermaye Kazanc (Yatrm Aralarnn Satndan Ya Da Deer Artndan Elde Edilen Gelir ) Sermayenin Korunmas Sermayenin Korunmas le lgili Dzeltme Sermaye Piyasas Aktifletirme Faizin Aktifletirilmesi Maliyet Bedeliyle Gsterme Aktarma, Tama (Nakli Yekun) Defter Deeri / Tanan Deer Nakit Kasa ek bozdurmak Nakit Esas Bankamatik kart (nakit para ekmeye yarayan kart) Nakit Benzerleri (Geici Yatrmlar) Nakit Ak Nakit Ak Riski Nakit Ak Tablosu Nakit Yaratan Birim Nakit Girii Nakit Mevcudu Nakit k Nakit demeler Bankamatik Pein Fiyat Edeeri Nakit Tahsilat Nakit Teslim Deeri Afet Poliesi Afet Poliesi Karlklar Sedan ( Sigortalanan Sigortac) Merkez Bankas Mevduat Sertifikalar Aktifletirilmenin Durdurulmas Dviz bozdurmak cra Kurulu Bakan / Genel Mdr Talep, Hak, Dava Etme A Tipi mtiyazl Hisse Varlklar Snf Maddi Duran Varlklar Grubu Snflandrma Stoklarn Snflandrlmas Hesaplarn bras Bireyin Yakn Aile Fertleri / Raporlayan Kurulularn Kararlarnda Etkin Olan Grup irketleri Borsa Kapan Fiyatlar Kapan Kuru, Fiyat Hesaplarn Kapanmas Teminat, Gvence Teminata Balanm (Varlk, Bor) (Transfer Edilen Finansal Ara Karlnda) Tahsil Edilebilirlik Tahsilat Balang

Finansal Kiralama Szlemesinin Balangc lemin Ticari z Komisyon Taahht Ticari Mal Karlatrlabilirlik Zaman Srecinde Karlatrlabilirlik Karlatrlabilir Ara Dnem Karlatrmal Bilano Karlatrmal Bilgi cretli zinler Tamlk, Btnlk Uluslar aras Muhasebe Standartlarna Uyumluluk Ksm, Blm, Kalem, Unsur, zellikli erik Ortaklk Ve Alacakllk Hakkn Salayan (Bileik) Finansal Aralar Bileik Ara Risk Younlamas (Kredi Vb.) Nakit Aklarnn Nitelii En Son Dzenleme denen, Karlk Olarak Verilen Konsolide Bilano Konsolide Finansal Tablolar Konsolide Edilmi irketler Grubu Konsolidasyon Konsolidasyon Amalar naat Taahhd (Szlemesi) Zmni Kabulden Doan Ykmllk Koullu Koullu Varlk Koullu Bor-Ykmllk Koullu Kira Koullu Yeni Hisse Senedi karma Szlemesi Koula Bal karlabilir Hisse Senetleri Srdrlen Faaliyetler Szleme demesi Hisse Alm Ya Da Nakitle Yaplabilen Szlemeler Szlemeye Bal Dzenleme Szlemeye Bal Ykmllk Szlemeden Doan Haklar, Sigorta Szlemesine Bal Haklar Katk Kontrol Varlktan Ekonomik Yarar Salama Gc Bir letmenin Kontrol; (letme Faaliyetlerinden Yarar Salamak zere Finansal Ve Faaliyet Politikalarn Ynetme Gc) Kontrol Says ( Dnem Net Karnn Potansiyel Hisse Senedi hracna Etkisini Aklamak zere) Uygunluk evirisi ( Finansal Tablolarn Farkl Para le fade Edilmesi) Yaknlama/Yaknsama Deitirme (Dntrme) Hakk (Finansal Aralarla lgili) Hisse Senedine Dntrlebilir Tahvil Konvertibl Hisse Altn veya Gmle Serbeste Deitirilebilen Kt Para

Dntrlebilir Bor Dntrlebilir Aralar Dntrlebilir mtiyazl Hisse Senedi Telif Hakk ekirdek Enflasyon irket Varlklar (Blmlere Tahsis Konusuyla lgili) Maliyet Maliyet Hesaplama Teknii (Stoklarla lgili) Maliyet Yntemi ( Yatrmlarla lgili) Maliyet Modeli ( Bilanodaki Maddi Duran Varlklarn Gsterimi) Elde Etme Maliyeti (denen Bedel Veya Deitirilen Varln Geree Uygun Deeri) Benzer Olmayan Bir Varlkla Tamamen Veya Ksmen Takas Edilen/Deitirilen Varln Maliyeti Benzer Bir Varlkla Tamamen Veya Ksmen Takas Edilen/Deitirilen Varln Maliyeti Yatrm Maliyeti Dntrme Maliyeti Stoklarn Maliyeti Hizmet Salayan letmelerinin Stok Maliyeti Al Maliyeti Maliyet Art Kar Szlemesi Maliyet Art Kar Yntemi Geri Kazanlabilir Maliyet Yaklam Maliyete Dayal lm Elden karma Maliyetleri irketin Kurulu Yeri Veya kametgah denmeme Riskine Kar Gelitirilen Trev rn Kredilendirme Aralar Kredi Sigorta Poliesi Kredi Riski Kredi Verenler Kredi Deerlilii (Borlularn Gvenilirlik Gstergesi) Birikimli evirim Farklar mtiyazl Hisse Senetleri Birikimli Temettleri Dviz Riski Farkl Para Birimine evirme Para Birimleri Cari hesap/lem Cari lemler Dengesi Dnen Varlk Cari Maliyet Cari Maliyet Yaklam Ksa Vadeli Yatrm Ksa Vadeli Borlar Cari Hizmet Maliyeti Dnem Vergisi Azaltma Edinme Tarihi Uluslararas Finansal Raporlama Standartlarna (UFRS) Gei Tarihi lem Gren Menkul Kymetler lm Yardm (lme Bal Tazminatn Nasl Hesaplanaca Kapsamnda) Bor

Borlanma Arac Borlanma Senetleri Karar Aac Karar in Yararl Bilgi ndirilebilir Geici Fark Tahmini/Beklenen Maliyet Erteleme Erteleme Yntemi Aktifletirilen (Ertelenen) Edinme Maliyetleri Ertelenmi Vergi Ertelenmi Vergi Varlklar Ertelenmi Vergi Ykmllkleri Belirlenmi Tazminat Borcu (Kesintisi) Belirlenmi Tazminat Ykmll Maa Esasl Emeklilik Plan Belirlenmi Tazminat Ykmllnn Bugnk Deeri Belirlenmi Fayda Esasl Planlar verenin Tazminata Katk Payl (Prim demeli) Planlar Vadesiz Mevduatlar irket Blnmesi, letmenin Bir Blmn Ayrarak Elden karma Taahht Edilen Tazminat Mevduat Para yatrmak Mevduat hesab Mevduata Dayal Polieler Yaam Sigortalarnn Mevduat Birimi Amortismana Tabi Tutar Amortismana Tabi Varlklar tfa Edilen Yenileme Maliyeti Yaklam Amortisman Amortisman Yntemleri Bir Finansal Varlk Veya Borcun Bilano Dnda Braklmas Bilano D Brakma Trev Trev Finansal Aralar Maliyetin Belirlenmesi Gelitirme Gelitirme Maliyetleri Hisse Senetlerinde Art Olduu Takdirde Hisse Bana Kazan Hisse Senetlerinde Art Olduu Takdirde Hisse Bana Karn Azal Ya Da Hisse Bana Zararn Art Hisse Bana Kar Azal Ya Da Hisse Bana Zarar Art Etkisi Sulandrma Etkisi Olan Potansiyel Hisse Senetleri Diminishing Balance Method: Azalan Bakiyeler Yntemi Reasrans Szlemesi Olmayan Sigorta Poliesi Direkt (Dolaysz) ilik letme Faaliyetlerine likin Nakit Aklarnn Raporlanmasnda Direkt (Brt) Yntem Direkt Faaliyet (letme) Giderleri Yneticiler (Mdrler) Aklamak Aklama Kamuoyunu Aydnlatma

Aklama Ve Sunma Devlet Yardmlarnn Aklanmas (Elden karlacak letme Veya Birimlerine Ait) Durdurulan/Sona Erdirilen (Faaliyetler) Durdurulan/Sona Erdirilen Faaliyetler (Elden karlacak letme Veya Birimlerine Ait skonto Oran skonto Esas (Sigortacnn Ykmllk Hesaplamas) skonto Etme stee Bal Katlm ekli Elden karma Bedeli Temett Getirisi Temettler pheli Alacaklar tirak Ve Bal Ortaklklarla Yaplan Grup i lemler Para ekmek ifte Etki Yaratan Sigorta Poliesi Erken Uygulama Tevik Edilir Kazanlar, Karlar Hisse Senetlerinde Art Olduu Takdirde Kazanlar Koula Bal Kazanlar Hisse Bana Kar Ekonomik Yararlar Faydal Ekonomik mr Varsaylan Dntrme Etkisi Yrrlk Tarihi Etkin Faiz Yntemi Kur Deiim Etkileri Aktifletirilebilir Melez Bir rnde Gml/Sakl Trev rn, alanlara Salanan Faydalar Personelin Hisse Alarak Ortak Olma Plan Personelin ten Ayrlma Hz verenin cret Vergisi Ve Sosyal Sigorta Primleri Yasalatrma, Kanunun Kabul Geni Kapsaml Aklamalar letme, Teebbs Giriim Hisseleri Borsada lem Gren (Grmeyen) irketler letme, ( Teebbs, letme Blm , Tzel Kii) letmeye zg Deer Denkletirme Karlklar Sigortaclk Riskleri Genel Karlklar zkaynak zkaynak (Ortaklarca Konulan Sermaye) zkaynak (Dahili) Tazmin Karlklar zkaynak (Dahili) Tazmin Planlar zkaynak Kalemi zkaynak Endeksi zkaynaa Dayal Finansal Ara zkaynak Yntemi zkaynak Senetleri/ Hisse Senedine Dayal Menkul Kymetler zkaynak

Tahmini Maliyetler Olaya Dayal Geree Uygun Deer lm Bilano Tarihinden Sonra Ortaya kan Olaylar Kur Fark Varlklarn Takas, Deiimi, Trampas Takas/Deiim Oran, Dviz Kuru Deiim, Takas lemi Belirli Koullar Altnda Yrrle Girecek Szlemeler Muafiyetler Yrrlk Tarihi Haklarn Kullanm Uygulanacak Fiyat Beklenen (Tahmini) Deer Harcama Giderler Aktuaryal Varsayma Dayal Hesap Aktuaryal Varsaymla Gerekleen Arasndaki Fark Dzeltmeleri Geersiz Olaca Tarih / Vade Tarihi Ak Ve Koulsuz Uyum Tablosu Nihai Taslak Olaand Kalemler erik (Finansal Tablolar Veya Dipnotlar) Geree Uygun Sunum Geree Uygun Deer Geree Uygun Deer lm Gvenilir Olma Aidatlar, cretler Ayn Daldaki Bal Ortaklk Suistimale Kar Korumal Tahvil Fifo (lk Giren lk kar) Fifo Forml Finansal Kiralama Finansal Kiralama Ykmllkleri Finansal Varlk Ticari Amala Bulundurulan Finansal Varlk Veya Bor Finansal Sermaye Finansal Teminat Finansal Kurulu Finansal Aralar Finansal Bor Finansal Performans (Baar) Finansal Durum Finansal Raporlama Finansal nceleme Finansal Risk Finansal Tablolar Mali Yl Esas Finansman Faaliyetleri Finansman Arac Mamul Tam Ballk

Kesin Sat Szlemesi UFRS Standartlarna Gre lk Kez Dzenlenen Finansal Tablolar lk Kez UFRS Uyarlaycs lk Kez UFRS Uyarlamas lk Kez UFRS Uygulamas Duran Varlk Sabit Fiyatl Szleme Sabit Genel retim Giderleri Dalgal Kur Taban Oran Tahmin, ngr Taahht Edilmemi Ama Gereklemesi Muhtemel lem Yabanc Para (Dviz) Yabanc Para Trev Aralar Veya Yabanc Paraya Dayal Trev Aralar Yabanc Para lemi Yabanc Para evirimi Yabanc letme, Birim, Kurulu Yabanc Para Alm/Satm Szlemeleri Dviz Kurlar D lkedeki Bal letme Geri denmesi Kreditrce Talep Edilmeyebilecek Krediler Vadeli lem Szlemesi (Forward Szlemesi) Yap, ereve, Taslak mtiyaz creti, Bedeli Giderlerin Fonksiyonu Geerli Para Birimi Temel Hatalar Temel Hatalar Ve Muhasebe Politikalarndaki Deiiklikler Fonlama, Kaynak Yaratma Gelecekteki Nakit Ak Gelecekteki Ekonomik Yarar Vadeli lem Szlemesi (Futures Szlemesi) Genel Kabul Grm Muhasebe lkeleri Elden karma Kazanc Kazanlar Genel Satnalma Gc Yaklam Genel Kayda Alma/Muhasebeletirme lkesi Corafik Blmler Sreklilik (letmenin Sreklilii Varsaym) erefiye, Firma Deeri Devlet Devlet Yardm, Destei Devlet Balar Devlet Garantisi Yatrm Mallar le lgili Devlet Tevikleri Finansal Kiralama Brt Yatrm Brt Sat Kar Brt Kar Grup Personel Sosyal Yardmlama Grup Ynetim Planlar Grup Sigorta Szlemesi

Varlklar (Aktifler) Grubu Canl Varlklar Grubu Varlklarn Gruplandrlmas Garanti, Gvence, Teminat irketler Aras Garanti Fonu Finansal Kiralama Konusu Varln Garanti Edilmi Kalnt/Hurda Deeri Uyumlatrma Hasat Finansal Riskden Korunma Muhasebesi Finansal Riskden Korunma leminin Etkinlii Finansal Riskden Korunmaya Konu Kalem Finansal Riskden Korunma Finansal Riskden Korunma Arac Finansal Riskden Korunma likisi Finansal Riskden Korunma Yedei Yeniden Satm Amacyla Elde Tutulanlar Ticaret Amacyla Elde Tutulanlar Vadeye Kadar Tutma Amacyla Yaplan Yatrm Kiralama- Satnalma Szlemesi Tarihi Maliyet, Fiili Maliyet UFRS ncesi Tarihi Finansal Tablo Verileri Holding irket Asal Szleme Asal Finansal Ara Yksek Enflasyon Yksek Enflasyonlu Ekonomiler Tanmlanabilir Varlk Tanmlanabilir Varlklar (Aktifler) UFRS Uyumlu Deer Dkl Deer Dkl Zarar Varlklarda Deer Dkl Deer Dkl Testi Uygulama Rehberi thalat Vergileri (Resimleri) Uygulanamazlk stisnas Uygulanamaz Emsal/Referans Faiz Oran Karda Olan Finansal Kiralama Balangc Finansal Kiralama Szlemesi Balangc Gz ard Edilebilir Seviyede Kar Snrl/Gz ard Edilebilir Faaliyetler Gelir Gelir (Kar) Yaklam Gelir Tablosu Gelir Vergisi Artan Oranl mtiyazl Hisse Senetleri Ek Hisse Gsterge (Deer Dkl le lgili)

letme Faaliyetlerine likin Nakit Aklarnn Raporlanmasnda Dolayl Yntem Bireysel Finansal Tablolar zendirici Dntrme Sanayi Blmleri/ Dallar Enflasyon Enflasyon Hedeflemesi Balang Direkt Maliyetleri Durdurulan Faaliyetlerle lgili Olarak Kamuya Yaplan lk Aklama Balang lm Hisse Senetlerinin Halka lk Kez Arz lk Kayda Alm/Muhasebeletirme Sigorta Edilebilir Menfaat (kar) Sigorta Acentesi Komisyonlar Sigorta Varlklar Sigorta irketi Sigorta Poliesi Sigorta Kuruluu Sigorta Borcu Sigorta Ykmllkleri Sigorta Riski Vadeli Sigorta Riskleri Takaslar Sigortalanm Olay Sigortac Maddi Olmayan Duran Varlk Yabanc lkedeki Btnleik/Entegre Faaliyetler Faiz Faiz Maliyeti (Personel Sosyal Yardm Plan in) Finansal Kiralamada Sakl (Zmni) Faiz Oran Finansal Kiralama Szlemesinde Sakl (Zmni) Faiz Oran Faiz Oran Riski Vadeli Faiz Oran Takas/Deiimi Faiz Ara Dnem Finansal Raporu Ara Dnem letme i Risk Transferi letme i Yaratlan letme i Yaratlan erefiye Uluslar aras Muhasebe Standartlar (UMS) Uluslar aras Muhasebe Standartlar Komitesi (UMSK) Uluslar aras Muhasebeciler Federasyonu (UMF) Uluslar aras Finansal Raporlama Standartlar Grup i Stoklar Yatrm Yaplan Kurum/Messese Yatrm Faaliyetleri Yatrm Yatrm Szlemesi Yatrm Kuruluu Yatrm Baars (Performans) Yatrm Amal Gayrimenkul Yatrm Amal Menkul Kymetler

Yatrm ndirimi Yatrm Amal Sigorta Fonlar Yatrmc Ortak Yatrm Orta Zorunlu Tasfiye Vazgeilemeyen Taahhtler karlm Sermaye Kalem, Madde Kalem Baznda Stok Kalemi kazas Analizi Bavurusu Bavuru Formu Kontrol Sipari Maliyet Kart Tanm Deerleme e Giri Snav Sipari Maliyet Sistemi Gvenlii Siparie Gre retim stasyonu Cober Ortak Kontrol Birleik Maliyet Mterek Ynetim Konsalidasyonu Yntemi Mterek Ynetime Tabi Ortaklk Ortak rn Pazar Deeri Yntemi Birleik retim Birleik Mamuller Ortak Giriim Ortaklklar Yevmiye Defteri Yevmiye Maddesi Ortaklaa Kontrol / Birleik Kontrol Yarg Harlar Tam Zamannda retim Sistemi Tam Zamannda Satnalma Ortak/Birleik alma Grubu Birlikte Kontrol Edilen letme Kaizen Maliyetleme Kameral Sistem Kanban Kanban Sistem Anahtar Sanayi Hava Paras Teknik Bilgi, Know-How

Kilit Ynetici Personel Etiket Emek,ilik i irketi i Federasyonu Emek Youn i cmal Tablosu i Sendikalar Arazi Arazi ve Arsalar Kara Resmi Tapu Sicili arazi Vergisi Arazi Tat Kara Tatlar Kasko Sigortas Son Giren lk kar Bekleme Sresi Lider Giriimci nc Gstergeler renme Erisi renme Erileri Yaklam renme Oran Kiralama Kiralama Dnemi Satp Geri Kiralama Finansal Kiralama Konusu Varlklar Kira Hissesi/Pay zel Maliyetler zel Maliyet Bedeli Tzel Kiilik Yasal irket Birlemesi Yasal Ykmllk Yasal Hak Yasal Gerek, Mevzuat Koulu Bor Veren Kirac (Finansal Kiralamada Kirac)-Kira Szlemesi Kira Sresi Kiracnn Alternatif Borlanma Faiz Oran thalat yoluyla Kiralama Kiralama hracat Kiralama Sresi Defter-i Kebir Byk Defter Balant Numaras Kanuni Defterler Kanuni Merkez Hukuki Olay Kanuni Delil Sistemi Mahfuz Hisse Hukuksal Koruma Sigortas Kanuni Yedek Ake

Yasal Karlklar ,Yasal Yedekler dn Veren dn Para Veren dn Sermaye Verme Az Gelimi lke Harfli ve Numaral Kombine Sistem Kiraya Veren Finansal Kiralamada Kiraya Veren. Akreditifler Kat Mektubu,kredi mektubu Garanti Mektubu Bonservis Harli Sistem Kademe Kademe Ayl Kademe Birimleri Kaldra Katsays Kaldral Kiralama Kaldra lemi stlenilen Borlar Bor , Yabanc Kaynak Taahht Pasif Hesaplar Ykmllk Yntemi Bor Kalemi, Yabanc Kaynak Kalemi Lisans creti Lisans Szlemesi Lisans Szlemesi Haciz Haciz Tutana Haciz hbarnamesi Yaam Koullu Yllk Sigorta Yaam Dnemi Yaam Dnemi Muhasebesi Yaam Dnemi Maliyetlemesi Hayat Sigorta irketleri Hayat Sigostas Hayat Sigortas Fonu Hayat Sigortas Acentas Hayat Sigortas Teminat Hayat Sigortas Poliesi Hayat Sigortasnn cret D Olan Ksm Hayat Matematik Karl Lifo (Son Giren, lk kar) Baml Hayat Sigortas lgili Kalem Alan Kredi Limiti Dogrusal Proglamlama Dorusal Deiken Giderler Dorusal Deiken Giderler Tevars Ettii Miras Verginin Dorusal Artrlmas

Limit Snrl Emir Snrl Denetim Limited irket ll kinci Muhasebe Sistemi Snrl Fonksiyonlu Toptanc Snrl ncelem ll Birinci Muhasebe Sistemi Komandit irket Limit Fiyatl Emirler Hazr Deerler/Nakit Ve Nakit Benzeri Varlklar Hazr Deerler Devir Hz Likit Fon Likidite Likidite Riski Likitide Rasyosu Likitide Tuzag Likitide Derecesi Yasal Uzlamalar Likide Etmek Tasfiye Tasfiye Bilanosu Tasfiye Envanteri Tasfiye Dnemi Tasfiye Kar Tasfiye Plan Tasfiye Sat Tasfiye Deeri Tasfiye Muameleri Tasfiye Harc Satlarak Tasfiye Tasfiye Hesaba Tasfiye Memuru Harcama Belgeleri Listesi Geim Standard Kota Edilmi Firma Ykleme Kredi, Bor Borlanma Katsays Bor Szlemesi Borlanma Maliyetleri Bor Verilebilir Fonlar Verilen Avanslar letme Tarafndan Salanan Krediler Ve Alacaklar Yerel Ynetimler Mahalli Banka Mahalli ek Lojistik Lojistik Maliyetler Lojistik Ynetim Libor Uzun Vadeli Durum

Uzun Vadeli Kapasite Maliyetleri Uzun Vadeli Uzun Vadeli Bteler Uzun Vadeli Sermaye Hareketleri Yllara Yaylm naat ve Onarm Maliyetleri Yllara Yaylm naat ve Onarm Hakedi Bedelleri Yllara Yaylm naat ve Onarm Hakedileri Uzun Vadeli Krediler Uzun Vadeli Yatrm Uzun Dnemli Unsurlar Uzun Vadeli Yabanc Kaynaklar Uzun Sreli Perspektifler Uzun Vadeli Plan Uzun Vadeli Planlar Bal Menkul Kymetler UzunVadeli Bor Uzun Vadeli Bor,Kredi Finans Uzun Vadeli Senet UzunVadeli Byme Uzun Vadeli Kira,Kredi lem Birimi Sipari Miktar kramiyeli Tahviller Al Fiyat Veya Piyasa Fiyatndan Dk Olan le Deerleme Duyarll Dk Lokavt Mevzii Tadilat Uzun Vadeli Personel Sosyal Haklar Hisse Bana Zarar Zarar Saptama Testi (Sigorta irketlerince) Zarar Zararda der rn Zarar Minimizasyonu Menkul Kymet Sat Zararlar Borsa Deer Azal Zararlar Gtr Gider Emsali Gtr Vergisi Gtr cret Lks hracat Lks Mallar Lks Giderler ounluk Pay Ynetim Brt Kar Piyasa Fiyat Piyasa Faiz Oran Piyasa Riski Piyasa Deeri Pazarlanabilir Karlkl lemlerin Netletirilmesine mkan Veren Anlama

Gelirlerin Maliyetlerle Eletirilmesi nemli Dzeltmeler nemli Hatalar nemli hmaller nemlilik Matris Yaklam Matris Sunumu Vade Vade Sonu Deeri lm lm Esaslar Ara Dnem Gelir Vergisi Giderinin Hesaplanmas yelik Aidatlar Ticari Mal irket Birlemesi Madenler Ve Madeni rnler Asgari Finansal Kiralama demeleri Aznlk Pay Yanl Eletirme/Uyumsuzluk Yanl fade Parasal Varlk/Aktif Parasal Kalemler (Parasal Varlklar/Aktifler; Parasal Finansal Varlklar/Aktifler Ve Finansal Borlar; Parasal Finansal Aralar) Uyum Kontrol/Takibi lm Riski ok Sayda verenin Dahil Olduu Sosyal Yardm Planlar ok Sayda verenin Dahil Olduu Sosyal Yardm Planlar (Personel Sosyal Yardm Planlar in) Yatrm Fonu, Yatrm Ortakl Ulusal Gerekler (Muhasebe Uygulamas Hakknda) Giderlerin Trlerine Gre Snflandrlmas Yntemi Negatif erefiye Ciro Edilebilir Kymetli Evrak Net Esasna Gre Varlklarn Elden karlmasndan Kaynaklanan Net Tahsilatlar Net Kur (Kambiyo) Farklar Tanmlanabilir Net Varlklar Net Gelir Yurtd Bir Kurulutaki Net Yatrm Yurtd Faaliyetlerdeki Net Yatrm Kiralamadaki Net Alacaklar (Anapara) Net Zarar Net Parasal Pozisyon Net Kar Net Kar Veya Zarar (Dneme Ait) Net Gerekleebilir Deer Net Sat Fiyat Net deme= Net Mahsuplama Tarafszlk kincil Ana Kurulu Dzeltme Gerektirmeyen Olay (Bilano Tarihinden Sonra)

ptal Edilemeyen Finansal Kiralama lemi Nakit D lemler / Gayrinakdi lemler Uyumayan/Farkl Yl Sonlar Trev rn Nitelii Tamayan Szleme Zorunlu Personel Kar Paylam Plan Zorunlu demeler Finansal Olmayan Varlklar Sapmalar(Duyarllk Analizi le lgili) Piyasas Olmayan Menkul Kymetler Parasal Olmayan Varlk/Aktif Parasal Olmayan Devlet Yardmlar/Tevikleri/Balar ade Edilmeyen Satn Alma Vergileri retim Tesislerinin Normal Kapasitesi Trev rn Tutar Tarafsz, Nesnel; Ama Tazmini Gereken Olay Ykmllk Tazminat, Taahht Demode Olma, Deer Yitirme Teklif Fiyat Mahsup, Netletirme Mahsup Etmek Ekonomik Adan Dezavantajl Szleme Ak Piyasa lemleri Al Tutar (Kalan, Bakiyesi) UFRS Al Bilanosu letme Faaliyetleri Faaliyet Dngs Faaliyet Kiralamas Opsiyon Olaan Faaliyetler Olaan Sreci, Alan Adi Hisse Senedi Orijinal Maliyet; Fiili Maliyet Salanan Krediler Ve Alacaklar Oluum Maliyetleri Dier Uzun Vadeli Personel Sosyal Haklar Kesin Sat (Dorudan Tek Seferde) Banka hesabnda para kalmamas Genel Giderler Tezgah st Piyasa Sahibince Kullanlan Mlk zkaynak denmi Sermaye Ana irket, Ana Ortaklk Nominal Deer Ksmen Sahip Olunan Bal Ortaklk Katlmclar (Emeklilik Plannda) Kara Katlml zkaynak Aralar Gemi letme Birlemesi

Gemi Hizmet Maliyeti Borlar Tediye Emeklilik (Sosyal Gvenlik) Emeklilik Borcu Emeklilik Plan Tamamlama Yzdesi Yntemi Baar/Performans (=Finansal Baar/Performans) Hizmet Dnemi Dnemi Belli Sigorta Poliesi Dneme zg Etkiler (Muhasebe Tahminleri le lgili) Srekli/Daimi (Uzun Vadeli) Borlanma Aralar Polie Sonu kramiyesi Personel Fiziki Sermaye Emeklilik Fon Yatrmlar Polie Sahibi Yararlarn (karlarn) Birletirilmesi (Toplanmas) Yntemi Portfy Portfy Aktarm (Transferi) ten Ayrlma Sonrasnda Fayda Salayan Planlar ten Ayrlma Sonras Salanan Faydalar Potansiyel Adi Hisse Senedi Potansiyel Oy Haklar mtiyazl Temett mtiyazl Hisse Senedi karlm / Arzedilmi Hisse Senetleri Prim Finansal Tablolarn Hazrlanmas Ve Sunumu Finansal Tablo Dzenleyicileri Pein demeler Mevcut Ykmllk Bugnk Deer Tanmlanm Sosyal Yardm Ykmllnn Bugnk Deeri Finansal Tabloda Kullanlan Para Birimi nceki Gkgmi (UFRS Ye Gemeden nceki) Fiyat Kazan Oranlar Fiyat Endeksi Fiyat Riski Muhasebenin Temel Esaslar Temel Ekonomik evre Temel Finansal Aralar Birincil Piyasa Temel Hedef, Ama Temel Raporlama Format lkelere Dayal Yaklam nceki Dnem Hatas zelletirme Proforma/Taslak Oransal Esasa Gre Olas Zarar Tavan

Genel retim Maliyetleri retim Sreci Kar Vergi Sonras Kar Kar ndirimi (Karl) Vergi ncesi Kar Kar Paylam Kar Hak edi Hak edi demesi ngrlen Ykmllk Yntemi Senetler (Bonolar, ekler) Mlke likin Hak Maddi Duran Varlklar Oransal Konsolidasyon nerilen yiletirmeler Olas (Beklenen) Uygulama Karlk Zarar Karl htiyatllk Halka Ak Menkul Kymetler Piyasalar Satn Alma Bedeli, Satn Alma Tutar Satn Alma Yntemi Satn Alma Fiyat Satn Alnm Opsiyon Satm Opsiyonu Satlabilir Kayda Alnmas/Muhasebeletirilmesi Uygun Grlen /Grlmeyen zellikli Varlk zellikli Sigorta Poliesi Niteliksel zellikler Kaytl (Kote Edilmi) Piyasa Fiyat Oran Gerekleebilir Deer Geree Uygun (Makul) Tahmin ndirimler Aksi spat Edilene Kadar Hukuken Geerli ngr Alacaklar Kayda Alma / Muhasebeletirme Giderletirme Kayda Alma / Muhasebeletirme Kriteri Mutabakat Yapma / Teyitleme Geri Kazanlabilirlik Geri Kazanlabilir Geri Kazanlabilir Tutar tfa Borcun Yenilenmesi (Borcun Temdidi, Yeniden Finanse Etme) Yeniden Dzenlenmi Dzenleyici Tazminat (Tazmin Etme)

Reasrans Poliesi Reasrr (Sigortacy Sigortalayan) Hisse Senedine Dnml Temett likili Taraflar likili Taraf Aklamalar likili Tarafla lem Geerlilik (lgililik) Gvenilirlik Gvenilirlik stisnas Gvenilir lm Testi Yeniden lm Hizmetlerin Sunumu Yenileme Haklar Yeniden rgtlenmeler (Dzenlemeler, Yaplandrmalar) Bakm Ve Onarmlar Geri deme Bir Varln Yerine Koyma Maliyeti Raporlanabilir Blm/ Dal/Faaliyet Alan Raporlama Para Birimi Raporlama Tarihi Raporlayan Kurulu Raporlayan letme (letme Blm) Raporlama Paketi Raporlama Dnemi Geri Alm Szlemesi, Repo Aratrma Yedek, htiyat Kalnt Deer Yeniden fade Etme Yeniden Yaplandrma Yeniden Yaplandrma Karl Sonu Perakende Perakende Yntemi Perakende Maaza Zinciri Datlmam Karlar Emeklilik Sosyal Yardm Planlar Geriye Dnk (Makable amil) Uygulama Geriye Dnk(Makable amil) Uygulama Yatrm Karll Sosyal Gvenlik Plan Yatrm Getirisi Yeniden Deerleme Yeniden Deerleme Yedei Yeniden Deerleme Fazlas Bir Varln Yeniden Deerlenmi Tutar Haslat, Gelir Ters Kayt, ptal Ters Edinim Nominal Deeri Artrarak Hisse Senetlerini Birletirme Gzden Geirilmi (Yeniden Dzenlenmi) Finansal Kiralamadan Doan Kazanmlar Mahsup Etme Hakk

Yeni Haklar eren hra Risk Riskten Kanma Riske Dayal Denetim/Risk Odakl Denetim Risk Alma Risk Tutar Finansal Kiralama Konusu Varlkla lgili Riskler Tutar Geriye ekme Tutar leriye Tama sim Hakk Sat Sat Ve Geri Kiralama lemi Tasarruf Hesab Faaliyet Alan, erik, Kapsam kincil Blm Bilgisi Menkul Kymetler Aktiflere Dayal Menkul Kymet hrac Blm, Ksm, Dal, Faaliyet Alan Blm/ Dal/Faaliyet Alan Varlklar Blm/ Dal/Faaliyet Alan Gideri Blm/ Dal/Faaliyet Alan Performans Blm/ Dal/Faaliyet Alan Haslat letmece mal (na) Edilen Varlk Dahili Sigorta lemi Sat Fiyat Duyarllk Analizi Ayrlabilir Maddi Duran Varlklar Bireysel Finansal Tablolar Ayr Olarak Tanmlanabilir Hizmet Maliyeti Hizmet Sunma Ykmllkleri Hizmet Sunma Haklar Finansal Tablolar Seti (Takm) Mahsup, Yasal Hak Olarak Karlkl Netletirme (Takas Veya demeyle lgili Netletirme) Mahsup Etme, deme Sosyal Gvenlik Ykmllklerini deme deme (Mahsup) Tarihi deme (Mahsup) Deeri Mterek Ve Mteselsil Borlu / Sorumlu Hisse, Pay, Hisse Senedi Hisse Alm Opsiyonu Sermaye Hisselerin Birletirilmesi Hisse Edinme Hakkna likin Plan Hisse Senedi hra Primi Hisse Senedi Blnmesi Hisse Senedi lmuhaberi Hissedar zkaynaklar

Aa Sat Yapan Ak Pozisyon Ksa Vadeli Personel Sosyal Haklar nemli Etki nemli Etkileme Gc Tek rnl Teebbs tfa Fonu Sosyal Gvenlik Sosyal Gvenlik Yardm Bor deme Gc zel Amal letme Projeye zg Maliyetlerin Tesbiti Ksmi Yeniden Yaplandrma Geerli (Spot) Kur Al-Sat Fark Solo Bazda Solo Bazda Raporlayan letme Standart Maliyet Yntemi Snrl Sreli Teminat Akredifi Standartlar Yorumlama Komitesi Kurulu/Balama Maliyetleri Kamu ktisadi Teebbsleri Nakit Ak Tablosu zkaynaklar Deiim Tablosu UFRSye Uyum Tablosu Gelir Tablosu Ynetimin Sorumluluu Menkul Deerler Piyasas/Borsa Zarar Durdurma Sat Dorusal Amortisman Yntemi Dorusal Yntem Bal Ortaklk Devlet Yardmlar ( Sbvansiyon) zn ncelii Yrrle Girmek zere Olan (Henz Yasalamam Ancak Yasalaaca Kesine Yakn Olan ) Sper Emeklilik Plan Yenilenen Ksmlar crada Grev Almayan Ynetim Kurulu yeleri Kefalet Senetleri Sigorta Tazminat Seenei Sigorta Tazminat Tutar Vadeli Takas/Deiim Szlemesi Konsorsiyum (Sendikasyon) Sentetik Trev rn Cezai Kural hlali Maddi Duran Varlk Hedeflenen Muafiyetler Vergi Vergiye Esas Deer / Vergi Matrah Bir Varlk Veya Borcun Vergiye Esas Deeri/Matrah Vergi Etkileri

Vergi Gideri (Vergi Geliri) Vergi Borcu Vergi Amalar Vergi Oran Vergilendirilebilir Mali Kar/Mali Zarar Vergilendirilebilir Geici Fark Geici Fark hale ten karma Tazminatlar erefiye Deer Kayb (Dkl) Analizleri Hisse Senedi Haklar Kullanldktan Sonraki Hisse Bana Teorik Deer Zaman Arlk Faktr Duran Varlk Takas/Deiim Karlar Yukardan Aaya Hesaplama Toplam Getirilerin Takas Ticari lem Tarihi Ticari Alacak Ticari (Alm Satm Amacyla) Amala Elde Tutulan Finansal Varlk Veya Borlar lem lem Maliyetleri (Finansal Aralar) Transfer, Devir, Aktarma Transfer Edilen (Devir Edilen Veya Alan) Transfer Eden (Devir Eden Veya Veren) Geici Ykmllk (Tanmlanm Sosyal Gvenlik Planlar) Kur Fark Yabanc Para evrim Yntemi Yabanc Parann (Dviz) evrilmesi Finansal Tablolarn Bir Baka Para Biriminden fade Edilmesi Raporlamada Kullanlan Para Birimi Cinsinden fade Etme effaflk letmenin Geri Satn Alnan Kendi Hisseleri Tetikleyici Olay zel Amal Vakf Faaliyetleri Mtevelli Farkl Temett Oranna Sahip Adi Hisse Senetleri Nihai Tketici Kanlamaz Maliyet, nlenemeyen Maliyet Belirsizlik Dzenlenmemi Bilano Deersiz Alacaklar Teyidsiz Akreditif Ana Ortaklk D zsermaye Kontrol Edilemeyen Giderler Ana Ortaklk D Kar-Zarar Kontrol Edilemeyen Gelirler Ertelenemez Maliter na Halinde retim Lot Alt Sat Yer Alt ve Yer st Dzenleri Gelimemi lkeler rtl Faktoring

Gereklememi Finans Geliri sizlik Sigortas Bekleme Sresi Dolmam Giderler Olumsuz Rapor Olumsuz Sapma Tek Dzen Teslim Fiyat nemsiz Hatalar Sendika Sendika Aidat Trkiye Serbest Muhasebeci Mali Mavir ve Yeminli Mali Mavirler Odalar Birlii-TURMOB Hizmet Birimlerine Gre Amortisman Yntemi Birim maliyet retim Birimi Yntemi Birim Fiyatlama Birim Haslat Birime Dayal Sistemler Birim Dzeyinde Maliyetler Tasfiyesiz nfisah Mahalli Olmayan ek denmemi Sermaye Bedelsiz hracat Bedelsiz thalat Yardmc ilik Kurumcu creti Hesapsal Kira Tekrar Edilmeyen Maliyetler Teminatsz Krediler Adi Alacaklar Sistematik Olmayan Risk Serbets Krediler Yukar Dikey Younlama Kullanlm Mallar Faydal Giderler Yararl mr Nihai Kontrol Gcne Sahip Taraf Datlmam Olumlu Fark tfa Edilmemi Unsurlarn Tek Tek Gsterilmesi Belirsiz (Kesin Olmayan) Olay Tahsili pheli Duruma Gelme Anlalabilirlik Polie Sresi Datlmam Kazanlar (Karlar) Kesinlememi Maliyet Veya Harcamalar Kazanlmam Finansman Geliri Kazanlmam Primler Garanti Edilmemi Kalnt Deer Tekdzen Muhasebe Politikalar retim Birimi Trst Birlii Birim Deer

karlarn Birletirilmesi Borsa Kaydnda Olmayan Ortaklarla lemler Faydal mr, Hizmet Sresi Kullanc (Finansal Tablolar Kullanan) Kullanclar Finansal Tablolarn Kullanclar zin Defteri zin creti Genel Tatil creti Geerli Maliyetler Geerlilik Deerleme Deer Dzenleyici Hesaplar Deerleme Hatalar Deerlemede Birlik lkesi Katma Deer Gelecek Yllara Ertelenen veya Tekin Edilen KDV Hesaplanan KDV ndirilecek KDV Katma Deer Kullanm Tablosu Deer Analizi Deer Zinciri Deer Dzeltimi Valr Menkul Kymetler hra Farklar Deer Mhendislii Emsal Bedel Deerli Katlar Katma deeri Olan Faaliyetler Katma Deer Yaratan Maliyet Katma Deer vergisi Deiken Deiken Maliyet Yntemi Deiken Maliyet Oran Niceliklere gre tahmin rneklemesi Deiken Giderler Deiken Planlar Deiken letme Sermayesi Sapma Fark Hesaplar Sapma Analizleri Deiim Bilanolar Tatlar Risk Sermayesi Risk Sermayesi yatrm Risk Sermayesi Yatrm ortakl Dikey Yzde Yntemi Dikey Byme Dikey Holding Dikey Btnleme

Dikey Btnleme Stratejisi Dikey Birlemeler Dikey Yzde Bilanosu Dikey Yzde Gelir Tablosu Yan Haklar Virman Visa Kuponlar Grsl Kantlar Hacim-Kr Grafii Deiken Genel retim Giderleri Sapmas Geerli Beklenti Katma Deer Tablosu Kullanm Deeri Deiken Genel retim Giderleri Ortak Giriimci, Risk Sermayedar Giydirilmi Personel Sosyal Haklar cret cret Defteri cret Haddi cret Standard cret Sistemleri Mesaisiz cretler Mesai Karl cretler i cret ve Giderleri i Brakma Ambar,Umumi Maaza Ambar Defteri Ambar tesellm fii Ambar makbuzu, Makbuz senedi, Emtia senedi Ardiye Szlemesi Depolama htar ve Ceza Defteri Hisse Alma Hakk Veren Finansal Ara Garanti Fire,skarta Server Vergisi Servet Deeri Hafta Tatili creti eki Listesi Arlkl Ortalama Sermaye Maliyeti Tartl Ortalama Yntemi Nereden Geldi Nereye Gitti tablosu Tm Varlk Bilenosu Tm Varlklarn Karll Tm sermaye Karll Tm Sermaye Dn Katsays Toptan Barter Toptan Dviz Piyasas Toptanc Toptanclk Bilanonun Sslenmesi

Geri Dnlebilir Faktoring Stopaj Avanslar ve Ticaret Bankalar Bankacl Merkezi Younluk Katsays Yar mamul Devir Hz Yar Mamul, yar Mamuller-retim lm Yaklam Emri i alma ve Kimlik Karnesi alma Kapasitesi alma Belgesi alma Sresi alma Sermayesi Tatil Gnlerinde alma Ruhsat Harc alma Katlar alma Tablosu Atlye,altay Atlye retim Sistemi Dnya Bankalar Deerini Kaybetmi Stoklar Yazl Bildirim Tahrir hbarnamesi Tahrire Gre Vergi Tarh Anma Ve Ypranma klime Dayal Trev rnleri Arlkl Ortalama Arlkl Ortalama Maliyet Forml Tamamna Sahip Olunan Bal Ortaklk Toptan Yar Mamul letme Sermayesi Defter Deerini Drme/Azaltma Yazl Opsiyon Ylbandan Bugne Kadar Dnem Sonu Bilanosu Dnem Sonu Envanteri Getiri, Randman, Verim Verim Deeri Sfr Tabanl retim Sfr Kuponlu Tahviller Sfr Tabanl Bteler Sfr Hata Politikas Zeta Analizi Z Notu

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