ingilizce tekduzen hesap plani

8/10/2019 ingilizce tekduzen hesap plani

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TEK DZEN HESAP PLANI(The Uniform Chart Of Accounts)

100 Kasa Cash

101 Alnan ekler Cheques Received102 Bankalar Banks

103 Verilen ek ve deme Emirleri (-) Cheques Given and Payment Orders(-)

108 Dier Hazr Deerler Other Liguid Assets

110 Hisse Senetleri Common Stocks

111 zel Kesim Tahvil, Senet, Bonolar Private Sector Bonds, Notes and Shares

112 Kamu Kesim Tahvil,Senet, Bonolar Public Sector Bonds, Notes And Shares

118 Dier Menkul Kymetler Other Marketable Securities

119 Menkul Kymet Deer Dkl Karl (-)Provision for Decrease in Value of MarketableSec.(-)

120 Alclar Customers121 AlacakSenetleri Notes Receivable

122 Alacak Senetleri Reeskontu (-) Rediscount of Notes Receivables (-)

124Kazanlmam Finansal Kiralama Faiz Gelirleri(-) Unearned Lease Interest Income (-)

126 Verilen Depozito ve Teminatlar Deposits and Guarantees Given

127 Dier Ticari Alacaklar Other Trade Receivables

128 pheli Ticari Alacaklar Doubtful Trade Receivables

129 pheli Ticari Alacak Karl (-) Provisions for Doubtful Trade Receivables (-)

131 Ortaklardan Alacaklar Due from Shareholders

132 tiraklerden Alacaklar Due from Participations

133 Bal Ortaklklardan Alacaklar Due from Subsidiaries

135 Personelden Alacaklar Due from Personnel

136 Dier eitli Alacaklar Other Receivables

137 Dier Alacak Senetleri Reeskontu (-) Discounts on Other Notes Receivables(-)

138 pheli Dier Alacaklar Other Doubtful Receivables

139 pheli Dier Alacaklar Karl (-) Provision for Other Doubtful Receivables(-)

150 lk Madde ve Malzeme Raw Materials and Supplies

151 Yar Mamuller Semi-finished Goods in Production152 Mamuller Finished Goods

153 Ticari Mallar Trade Goods

157 Dier Stoklar Other Inventories

158 Stok Deer Dkl Karl (-) Provision for Inventories (-)

159 Verilen Sipari Avanslar Advances Given to Suppliers

170 Yllara Yaygn naat ve Onarm Maliyetleri Contract Progress Costs

178Yllara Yaygn naat Enflasyon DzeltmeHesab Inflation Adjustments on Contract Progress

179 Taeronlara Verilen Avanslar Advances Given to Sub-Contractors

180 Gelecek Aylara Ait Giderler Prepaid Expense for The Following Months181 Gelir Tahakkuklar Income Accruals

190 Devreden KDV Deferred VAT


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191 ndirilecek KDV Deductible VAT

192 Dier KDV Other VAT

193 Pein denen Vergi ve Fonlar Prepaid Taxes and Funds

195 Avanslar Work Advance

196 Personel Avanslar Advance Given To Personnel

197 Saym Tesellm Noksanlar Stock Count and Delivery Shortages

198 Dier eitli Dnen Varlklar Other Current Assets

199 Dier Dnen Varlklar Karl (-) Provision for Other Current Assets (-)

220 Alclar Customers

221 Alacak Senetleri Notes Receivable

222 Alacak Senetleri Reeskontu (-) Rediscount on Notes Receivables (-)

224Kazanlmam Finansal Kiralama Faiz Gelirleri(-) Unearned Lease Interest Income (-)

226 Verilen Depozito ve Teminatlar Deposits and Guarantees Given

229 pheli Alacaklar Karl (-) Provison for Doubtful Receivables231 Ortaklardan Alacaklar Due from Shareholders

232 tiraklerden Alacaklar Due from Participations

233 Bal Ortaklklardan Alacaklar Due from Subsidiaries

235 Personelden Alacaklar Receivables From Personnel

236 Dier eitli Alacaklar Other Receivables

237 Dier Alacak Senetleri Reeskontu (-) Rediscount on Other Notes Receivable (-)

239 pheli Dier Alacaklar Karl (-) Provision for Other Doubtful Receivables(-)

240 Bal Menkul Kymetler Long Term Securities

241Bal Menkul Kymetler Deer DklKarl (-)

Decrease in Value of Long Term MarketableSecurities (-)

242 tirakler Participations

243 tiraklere Sermaye Taahhtleri (-) Capital Commitments for Participations (-)

244tirakler Sermaye Paylar Deer DklKarl (-) Decrease in Value of Participations' Shares (-)

245 Bal Ortaklklar Subsidiaries

246 Bal Ortaklk Sermaye Taahhtleri (-) Capital Commitments for Subsidiaries (-)

247Bal Ortaklklar Sermaye Paylar DeerDkl Kr. (-) Decrease in Value of Subsidiaries Shares (-)

248 Dier Mali Duran Varlklar Other Financial Assets

249Dier Mali Duran Varlklar Deer DklKr. (-) Decrease in Value of Other Financial Assets (-)

250 Arazi ve Arsalar Land

251 Yeralt ve Yerst Dzenleri Land Improvements

252 Binalar Buildings

253 Tesis, Makina ve Cihazlar Machinery,Equipment and Installations

254 Tatlar Motor Vehicles

255 Demirbalar Furniture and Fixtures

256 Dier Maddi Duran Varlklar Other Tangible Fix Assets

257 Birikmi Amortismanlar (-) Accumulated Depreciation(-)258 Yaplmakta Olan Yatrmlar Construction in Progress

259 Verilen Avanslar Fix Assets Advances Given


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260 Haklar Rights

261 erefiyeler Goodwill

262 Kurulu ve rgtlenme Giderleri Pre-operating Expenses

263 Aratrma ve Gelitirme Giderleri Research and Development Expenses

264 zel Maliyetler Special Cost

267 Dier Maddi Olmayan Duran Varlklar Other Intangible Fixed Assets

268 Birikmi Amortismanlar (-) Accumulated Amortization(-)

269 Verilen Avanslar Advances Given to Suppliers

271 Arama Giderleri Research Expenses

272 Hazrlk ve Gelitirme Giderleri Preperation and Development Expenses

277 Dier zel Tkenmeye Tabi Varlklar Other Depletable Assets

278 Birikmi Tkenme Paylar (-) Accumulated Depletion (-)

279 Verilen Avanslar Advances Given

280 Gelecek Yllara Ait Giderler Prepaid Expenses for the Following Years

281 Gelir Tahakkuklar Income Accruals291 Gelecek Yllarda ndirilecek KDV VAT Deductible for the Following Years


293 Gelecek Yllar htiyac Stoklar Long Term Stocks

294Elden karlacak Stoklar ve Maddi DuranVarlklar

Inventories and Tangible Fixed Assets to beSold

295 Pein denen Vergiler ve Fonlar Prepaid Expenses and Funds

297 Dier eitli Duran Varlklar Other Fixed Assets

298 Stok Deer Dkl Karl (-) Decrease in Value of Stocks (-)

299 Birikmi Amortismanlar (-) Accumulated Depreciation (-)

300 Banka Kredileri Bank Loans

301 Finansal Kiralama lemlerinden Borlar Leasing Payables

302Ertelenmi Finansal Kiralama BorlanmaMaliyetleri (-) Interest Payables of Deferred Lease Costs (-)

303Uzun Vadeli Kredilerin Ana Para,Taksitleri veFaizleri

Current Maturities of Long Term Credits andAccrued Interest

304 Tahvil Anapara, Bor, Taksit FaiziCurrent Maturities of Bonds and AccruedInterest

305 karlm Bonolar ve Senetler Bonds and Notes Issued

306 karlm Dier Menkul Kymetler Other Securities Issued

308 Menkul Kymetler hra Fark (-) Value Difference of Securities Issued (-)

309 Dier Mali Borlar Other Financial Liabilities

320 Satclar Suppliers

321 Bor Senetleri Notes Payable

322 Bor Senetleri Reeskontu (-) Rediscount on Notes Payables (-)

326 Alnan Depozito ve Teminatlar Deposits and Guarantees Taken

329 Dier Ticari Borlar Other Trade Payables

331 Ortaklara Borlar Due to Shareholders

332 tiraklere Borlar Due to Participations

333 Bal Ortaklklara Borlar Due to Subsidiaries335 Personele Borlar Due to Personnel

336 Dier eitli Borlar Other Liabilities


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337 Dier Bor Senetleri Reeskontu (-) Rediscount on Other Notes Payable (-)

340 Alnan Sipari Avanslar Advances Received

349 Alnan Dier Avanslar Other Advances Received

350 Yllara Yaygn naat ve Onarm Hakedileri Contract Progress Income

358 Yllara Yaygn naat Enflasyon DzeltmeHesab Inflation Adjustments on Contract ProgressIncome

360 denecek Vergi ve Fonlar Taxes And Funds Payables

361 denecek Sosyal Gvenlik Kesintileri Social Security Premiums Payable

368Vadesi Gemi Ertelenmi veya Taks. Vergi veDier Yk.

Overdue,Deferred or Restructed Taxes andOther Libilities

369 denecek Dier Ykmllkler Other Liabilities Payable

370Dnem Kar Vergi ve Dier Yasal YkmllkKarl Prov. for Income Taxes and Oth.Legal Liabilities

371

Dnem Kar Pein denen Vergi ve Dier Yk.

(-)

Prepaid Taxes and Funds on Profit for the

Period372 Kdem Tazminat Karl Provision for Employee Termination Benefits

373 Maliyet Giderleri Karl Provision For Expenses Relating To Costing

379 Dier Bor ve Gider Karlklar Provision for Other Liabilities and Expenses

380 Gelecek Aylara Ait Gelirler Short Term Deferred Income

381 Gider Tahakkuklar Expense Accruals

391 Hesaplanan KDV VAT Calculated


393 Merkez ve ubeler Cari Hesab Head Office and Branch Current Accounts

397 Saym ve Tesellm Fazlalar Stock Count Delivery Surpluses

399 Dier eitli Yabanc Kaynaklar Other Short Term Liabilities400 Banka Kredileri Bank Loans

401 Finansal Kiralama lemlerinden Borlar Leasing Payables

402Ertelenmi Finansal Kiralama BorlanmaMaliyetleri (-) Deferred Lease Interest Payables (-)

405 karlm Tahviller Bonds Issued

407 karlm Dier Menkul Kymetler Other Marketable Securities Issued

408 Menkul Kymetler hra Fark (-) Value Differences of Securities Inssued (-)

409 Dier Mali Borlar Other Financial Liabilities

420 Satclar Suppliers

421 Bor Senetleri Notes Payable

422 Bor Senetleri Reeskontu (-) Rediscount on Notes Payable(-)

426 Alnan Depozito ve Teminatlar Deposits and Guarentees Taken

429 Dier Ticari Borlar Other Trade Payables

431 Ortaklara Borlar Due to Shareholders

432 tiraklere Borlar Due to Participations

433 Bal Ortaklklara Borlar Due to Subsidiaries

436 Dier eitli Borlar Other Payables

437 Dier Bor Senetleri Reeskontu (-) Rediscount on Notes Payable (-)

438Kamuya Olan Ertelenmi veya TaksitlendirilmiBorlar Deferred or Restructed Debts of Public Sector

440 Alnan Sipari Avanslar Advances Received


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449 Alnan Dier Avanslar Other Advances Received

472 Kdem Tazminat Karlklar Provisions for Employee Termination Benefits

479 Dier Bor ve Gider Karlklar Provisions for Other Liabilities and Expenses

480 Gelecek Yllara Ait Gelirler Long Term Deferred Income

481 Gider Tahakkuklar Expense Accruals

492Gelecek Yllara Ertelenen veya Terkin EdilecekKDV Long Term Deferred or Postponed VAT

493 Tesise Katlma Paylar Installation Participation

499 Dier eitli Uzun Vadeli Yabanc Kaynaklar Other Long Term Liabilities

500 Sermaye Share Capital

501 denmemi Sermaye (-) Unpaid Share Capital(-)

502 Sermaye Dzeltmesi Olumlu FarklarPozitive Distinction from Share CapitalAdjustment

503 Sermaye Dzeltmesi Olumsuz Farklar (-) Negative Distinction from Share CapitalAdjustment (-)

520 Hisse Senedi hra Primleri Share Premium

521 Hisse Senedi ptal Karlar Share Premium of Cancelled Shares

522 M.D.V. Yeniden Deerleme Artlar Revaluation Fund of Tangible Fixed Assets

523 tirakler Yeniden Deerleme Artlar Revaluation Fund of Investments

529 Dier Sermaye Yedekleri Other Share Capital Reserves

540 Yasal Yedekler Legal Reserves

541 Stat Yedekleri Special Reserves

542 Olaanst Yedekler Extraordinary Reserves

548 Dier Kar Yedekleri Other Profit Reserves549 zel Fonlar Special Funds

570 Gemi Yllar Karlar Previous Year's Profits

580 Gemi Yllar Zararlar Previous Year's Losses

590 Dnem Net Kar Net Profit For The Period

591 Dnem Net Zarar Net Loss For The Period600 Yurtii Satlar Domestic Sales

601 Yurtd Satlar Export Sales

602 Dier Gelirler Other Sales

610 Sat adeleri (-) Sales Returns (-)

611 Sat Iskontolar (-) Sales Discounts (-)

612 Dier ndirimler (-) Other Discounts (-)

620 Satlan Mamuller Maliyeti (-) Cost of Goods Solds(Product) (-)

621 Satlan Ticari Mallar Maliyeti (-) Cost of Trade Goods Sold (-)

622 Satlan Hizmet Maliyeti (-) Cost of Services Sold (-)

623 Dier Satlarn Maliyeti (-) Cost of Other Sales (-)

630 Aratrma ve Gelitirme Giderleri (-) Research and Development Expenses (-)

631 Pazarlama, Sat ve Datm Giderleri (-) Marketing, Selling and Distribution Expenses (-)

632 Genel Ynetim Giderleri (-) General Administrative Expenses (-)640 tiraklerden Temett Gelirleri Dividend Income from Participations

641 Bal Ortaklklardan Temett Geliri Dividend Income from Subsidiaries


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642 Faiz Geliri Interest Income

643 Komisyon Gelirleri Commission Income

644 Konusu Kalmayan Karlklar Provisions No Longer Required

645 Menkul Kymetler Sat Karlar Gains on Marketable Securities' Sales

646 Kambiyo Karlar Foreign Exchange Gain

647 Reeskont Faiz Gelirleri Rediscount on Interest Gain

648 Enflasyon Dzeltmesi Karlar Gains from Inflation Adjustments

649 Faaliyetle lgili Dier Olaan Gelirler ve Karlar Other Income and Profit from Operations

653 Komisyon Giderleri (-) Commision Expenses (-)

654 Karlk Giderleri (-) Provision Expenses (-)

655 Menkul Kymet Sat Zararlar (-) Losses on Marketable Securities' Sales(-)

656 Kambiyo Zararlar (-) Foreign Exchange Losses (-)

657 Reeskont Faiz Giderleri (-) Interest Expenses on Discounted Notes (-)

658 Enflasyon Dzeltmesi Zararlar (-) Loss from Inflation Adjustments (-)

659 Faaliyetle lgili Dier Olaan Gider ve Zararlar (-)

Other Expenses and Losses (-)

660 Ksa Vadeli Borlanma Giderleri (-) Short-Term Borrowing Expenses (-)

661 Uzun Vadeli Borlanma Giderleri (-) Long-Term Borrowing Expenses (-)

671 nceki Dnem Gelir ve Karlar Income and Profit Relating to Previous Periods

679 Dier Olaand Gelir ve Karlar Other Extraordinary Expenses and Losses (-)

680 almayan Ksm Gider ve Zararlar (-) Idle Capacity Expenses and Losses (-)

681 nceki Dnem Gider ve Zararlar (-) Previous Period Expenses and Losses (-)

689 Dier Olaand Gider ve Zararlar (-) Other Extraordinary Expense and Losses (-)

710 Direkt lk Madde Ve MalzemeDirect Raw Materials And Supplies Expenses

711 Direkt lk Madde Ve Malzeme Yanstma Reflection Account For Direct Raw MaterialsAnd Supplies

712 Direkt ilk Madde ve Mal. Fiyat Fark Price Differences Of Direct Raw Materials AndSupplies

713 Direkt ilk Madde ve Mal. Miktar Fark Quantity Differences Of Direct Raw MaterialsAnd Supplies

720 Direkt ilik Giderleri Direct Labour Expenses

721 Direkt ilik Giderleri Yanstma HesabReflection Account For Direct Labour Expenses

722 Direkt ilik cret Farklar Direct Labor Wage Differences723 Direkt ilik Sre (Zaman) Farklar Direct Labor Time Differences730 Genel retim Giderleri General Production Expenses

731 Genel retim Giderleri Yanstma Hesab Reflection Account For General ProductionExpenses

732 Genel retim Giderleri Bte Farklar Budget Differences Of General ProductionExpenses

733 Genel retim Giderleri Verimlilik Farklar Productivity Differences Of General Production

Expenses734 Genel retim Giderleri Kapasite Farklar Capacity Differences Of General Production

Expenses


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740 Hizmet retim Maliyeti Cost Of Production Of Services

741 Hizmet retim Maliyeti Yanstma Hesab Reflection Account For Cost Of Production OfServices

742 Hizmet retim Maliyeti Fark Hesaplar Cost Of Production Of Services DifferenceAccount

750 Aratrma ve Gelitirme Giderleri Research And Development Expenses

751Aratrma ve Gelitirme Giderleri YanstmaHesab

Reflection Account For Research AndDevelopment Expenses

752 Aratrma ve Gelitirme Gider Farklar Research And Development ExpensesDifference Account

760 Pazarlama, Sat ve Datm Giderleri Marketing, Sales And Distribution Expenses

761Pazarlama, Sat ve Datm GiderleriYanstma Hesab

Reflection Account For Marketing, Sales AndDistribution Expenses

762 Pazarlama Sat Datm Giderleri Fark Hesab Marketing, Sales And Distribution ExpensesDifference Account

770 Genel Ynetim Giderleri General And Administrative Expenses

771 Genel Ynetim Giderleri Yanstma Hesab Reflection Account For General AndAdministrative Expenses

772 Genel Ynetim Gider Farklar Hesab General And Administrative ExpensesDifference Account

780 Finansman Giderleri Hesab Financial Expenses

781 Finansman Giderleri Hesab Yanstma HesabReflection Account For Financial Expenses

782 Finansman Giderleri Fark Hesab Financial Expenses Difference Account

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