İMKB Giriş Sınav Soruları (1994 - 1998)

[civanpercemi]

SORU : 4

Aks Anonim Şirketi 26 Eylül 1995’te tasfiye edilmeye başlamıştır. Tasfiye Kurulunca hazırlanan ve Genel Kurulca onaylanan bilanço aşağıdaki gibidir.

Tasfiye Durumundaki Aks A.Ş. Bilançosu
26.09.1995 (000 TL)

Kasa

50,000

Borç Senetleri

350,000

Bankalar

150,000

Banka Kredileri

250,000

Alacak Senetleri

800,000

Sermaye

1,030,000

Şüpheli Alacaklar Karşılığı

(100,000)

Alacak Senetleri (net)

700,000

Mal

250,000

Sabit Varlıklar

900,000

Birikmiş Amortismanlar

(600,000)

Sabit Varlıklar (net)

300,000

Geçmiş Yıl Zararları

100,000

Dönem Zararı

80,000

Toplam

1,630,000

Toplam

1,630,000

31.12.1995 tarihine kadar sonuçlandırılan işlemler aşağıdaki gibidir :

a) Alacak senetlerinden 500,000,000 TL’lik kısım tahsil edilmiş, gerisinin değersiz alacak olduğu saptanmıştır.

b) Şirketin mal stokları 350,000,000 TL’ye nakit karşılığı satılmıştır.

c) Sabit varlıklar 26.02.1996’ya kadar kiraya verilmiş ve kira bedeli 100,000,000 TL peşin tahsil edilmiştir.

d) Borç senetleri tamamen ödenmiştir. Bunun için bankadaki paranın tamamı ve eldeki nakit kullanılmıştır.

e) 26.09.1995 - 31.12.1995 tarihleri arasında ısınma, aydınlanma ve PTT gideri olarak 50,000,000 TL ödenmiştir.

f) Tasfiye memurlarına ve diğer çalışanlara 100,000,000 TL ücret tahakkuk ettirilmiştir. Bu ücretten sigorta primi ve vergi olarak 20,000,000 TL kesilmiştir.

g) Sabit varlıklar için %5 amortisman ayrılmaktadır.

İSTENEN : Ara bilançonun düzenlenmesi amacıyla yapılması gereken kayıtları yapınız ve ara bilançoyu düzenleyiniz.

SORU : 5

VYZ Şirketinin son iki yıla ait karşılaştırmalı bilançoları ve 1995 yılı gelir tablosu aşağıdaki gibidir:

Karşılaştırmalı Bilançolar (TL)

[civanpercemi]

MUHASEBE ve MALİ ANALİZ-1997

1. Aşağıdaki dönem içi işlemlerin günlük defter kaydını yapınız:

a) 05.03.1997'de kredili olarak 800,000 TL'lık mal alınmış nakliyesi için 7,000 TL nakit ödenmiştir.

b) 04.04.1997'de yurt dışından yapılacak ithalat için (K) bankasına 10,000 dolarlık bir akreditif hesabı açılmış ve açılan bu akreditifin % 25'i yatırılmıştır. 04.04.1997'deki dolar kuru
1 dolar = 180 TL'dır.

c) 20.04.1997'de firmanın elinde bulunan 25,000,000 TL'lık alacak senedi (G) Bankasına kırdırılmış ve 22,000,000 TL nakit temin edilmiştir.

d) 05.05.1997'de 60,000,000 TL'lık alacak senedi tahsil edilmek üzere (B) Bankasına gönderilmiştir.

e) 17.05.1997'de (B) Bankasından gelen dekonttan, tahsile gönderilen 60,000,000 TL'lık senedin tahsil edildiği; 1,800,000 TL komisyon giderinin kesilerek bakiyesinin şirket hesabına geçirildiği öğrenilmiştir.

f) 20.06.1997'de (G) Bankasına verilen virman emriyle 50,000,000 TL'nın (F) Firmasının hesabına geçirilmesi istenmiştir.

g) 18.07.1997'de işletmenin stoklarında bulunan 800,000 TL'lık mal, yağmur baskınından etkilenerek özürlü hale gelmiştir. Bu haliyle yapılan değerlemede 2,000,000 TL piyasa değerine sahip olduğu anlaşılmıştır. Bu değer düşüklüğü için karşılık ayrılmıştır.

h) 22.07.1997'de (K) bankasından 40,000,000 TL kredi alınmış, teminat olarak 5,000,000 TL'lık sekiz alacak senedi bırakılmıştır.

i) 01.01.1990'da 12,000,000 TL'na satın alınmış olan ve %10 amortisman ayrılan bir makinanın birikmiş amortismanları 8,400,000 TL'dır. Bu makina 30.04.1997'de 5,000,000 TL'na satılmıştır.

j) 04.05.1997'de maliyet değeri 580,000 TL olan bir mal, peşin bedelle 800,000 TL'na satılmıştır. Mala ait KDV %15'dir. Mal fiyatına KDV dahil olmayıp, ayrıca tahsil edilmiştir.

2. Yıl sonunda (31.12.1997) yapılması gereken, aşağıdaki işlemlere ait ayarlama kayıtlarını yapınız:

a) A işletmesi, alacak hesaplarının % 1'ini tahsil edemediğini saptamıştır. 31.12.1997'deki hesap bakiyeleri: Alacak hesapları için 35,000,000 TL, Şüpheli Alacak Karşılığı Hesabı için
280,000 TL'dır. 1997 yılına ait şüpheli alacak giderini hesaplayıp, gerekli ayarlama kaydını yapınız.

b) Şirket 01.07.1997'de 10,000,000 TL'na bir sabit varlık satın almıştır. Söz konusu sabit varlığa ait amortisman % 10'dur. Yalnızca bu sabit varlık amortismanına ilişkin ayarlama kaydını yapınız.

c) Şirket portföyünde yıllık % 10 faiz getirisi olan 60,000,000 TL'lık tahvil mevcuttur. Tahvillerin faiz ödemeleri yıllık yapılmakta ve ödeme tarihi 01.04.1998 olarak görülmektedir. 31.12.1997'de faiz geliriyle ilgili ayarlama kaydını yapınız.

d) Şirket (X) dergisine, 22.12.1997'de yayınlanacak sayısı için 60,000 TL'lık reklam vermiş ve hemen o gün bunu "Reklam Gideri" olarak muhasebeleştirmiştir. 31.12 1997'de öğrenildiğine göre bu reklam, derginin 1998 yılı içinde yayınlanacak bir sayısında çıkacaktır.

e) Firmanın elinde vadesi 90 gün sonra (01.04.1998'de) dolacak 450,000 TL'lık bir alacak senedi bulunmaktadır. Bu senede TC Merkez Bankasının iskonto haddi uygulandığında 31.12.1997 tarihi itibariyle tasarruf değeri 390,000 TL hesaplanmaktadır. Alacak senedinin reeskontuyla ilgili 31.12.1997 tarihli kayıt nedir?

3. ABC Şirketinin 31.12.1997 tarihli kesin mizanından alınan hesap bakiyeleri aşağıda karışık olarak verilmiştir. Bu bakiyeleri kullanarak 1997 yılı için GELİR TABLOSUNU'nu ve 31.12.1997 tarihli BİLANÇO'yu düzenleyiniz.

[civanpercemi]

<DIV><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN style="COLOR: black">5. </SPAN></B><SPAN style="COLOR: black">Halka açık olmayan (A) Anonim Şirketinin 1996 yılı karı 500.000.000 TL'dır. Bu dönem karı üzerinden hesaplanan vergi ve fonlar 100.000.000 TL'dır. Ayrıca,</SPAN></P>
<TABLE class=MsoNormalTable style="WIDTH: 258.75pt; mso-cellspacing: 0cm; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt" cellSpacing=0 cellPadding=0 width=345 border=0><TBODY><TR style="HEIGHT: 18pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 51%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="51%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1. Tertip Yedek Akçe</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 8%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="8%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">:</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 41%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="41%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">25.000.000 TL</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 1"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 51%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="51%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1. Tertip Temettü</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 8%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="8%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">:</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 41%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="41%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">10.000.000 TL</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 2"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 51%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="51%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">2. Tertip Yedek Akçe</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 8%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="8%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">:</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 41%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="41%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">34.000.000 TL</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 51%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="51%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">2. Tertip Temettü</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 8%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="8%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">:</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 41%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="41%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">331.000.000 TL</SPAN></P></TD></TR></TBODY></TABLE><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">hesaplanmıştır.</SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">İSTENEN : Bu şirketin kar dağıtımıyla ilgili işlemlerin yevmiye kayıtlarını yapınız.</SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN style="COLOR: black">6. </SPAN></B><SPAN style="COLOR: black">XYZ Şirketinin 31.12.1995 ve 31.12.1996 tarihli karşılaştırmalı bilançoları ve 1996 yılı <BR>Gelir Tablosu aşağıdaki gibidir:</SPAN></P><TABLE class=MsoNormalTable style="WIDTH: 491.25pt; mso-cellspacing: .7pt; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt" cellSpacing=1 cellPadding=0 width=655 border=0><TBODY><TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 100%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="100%" colSpan=7><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="COLOR: black">Karşılaştırmalı Bilançolar</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 1"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">31.12.1995</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">31.12.1996</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 2"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Kasa ve Banka</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">200,000 </SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">300,000 </SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 3"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Alacaklar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1,200,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">2,100,000</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 4"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Stoklar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">2,300,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">3,200,000</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 5"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Sabit Varlıklar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">5,100,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">5,300,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 6"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">(-) Birikmiş Amortisman</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">(800,000)</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">4,300,000</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">(900,000)</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">4,400,000</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 7"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Toplam Aktifler</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">8,000,000 </SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">10,000,000 </SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 8"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 9"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Kısa Vadeli Borçlar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1,200,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1,500,000</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 10"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Ödenecek Vergiler</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">800,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1,000,000</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 11"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Uzun Vadeli Borçlar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">2,000,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1,500,000</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 12"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Sermaye</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">3,000,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">3,000,000</SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 13"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black">Dağıtılmayan Karlar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">1,000,000</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">3,000,000</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="HEIGHT: 18pt; mso-yfti-irow: 14"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 29%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="29%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Toplam Pasifler</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 16%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="16%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="20%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">8,000,000 </SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 14%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="14%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 21%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt; BACKGROUND-COLOR: transparent" vAlign=top width="21%"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">10,000,000 </SPAN></P></TD></TR><TR style="HEIGHT: 43.5pt; mso-yfti-irow: 15"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 43.5pt; BACKGROUND-COLOR: transparent" vAlign=top colSpan=7><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="COLOR: black">1996 YILI<BR>GELİR TABLOSU </SPAN></P></TD></TR><TR style="mso-yfti-irow: 16"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Satışlar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">20,000,000 </SPAN></P></TD></TR><TR style="mso-yfti-irow: 17"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Satılan Malın Maliyeti</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">13,000,000</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="mso-yfti-irow: 18"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Brüt Kar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">7,000,000</SPAN></P></TD></TR><TR style="mso-yfti-irow: 19"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Faaliyet Giderleri</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="mso-yfti-irow: 20"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Faiz Gideri</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">1,000,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="mso-yfti-irow: 21"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Amortisman Gideri</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">150,000</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="mso-yfti-irow: 22"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Satış ve Yönetim Gideri</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">2,250,000</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><U><SPAN style="COLOR: black">3,400,000</SPAN></U><SPAN style="COLOR: black"></SPAN></P></TD></TR><TR style="mso-yfti-irow: 23; mso-yfti-lastrow: yes"><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="34%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Net Kar</SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 18%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="18%" colSpan=2><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black"></SPAN></P></TD><TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.25pt; PADDING-BOTTOM: 5.25pt; BORDER-LEFT: #ece9d8; WIDTH: 48%; PADDING-TOP: 5.25pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width="48%" colSpan=3><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">3,600,000 </SPAN></P></TD></TR><TR height=0><TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=189></TD><TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=33></TD><TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=72></TD><TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=46></TD><TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=85></TD><TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=92></TD><TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=137></TD></TR></TBODY></TABLE><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">Şirket 1996 yılı için 1,600,000 TL temettü ödemiştir.</SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="COLOR: black">İSTENENLER :</SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN style="COLOR: black">1. </SPAN></B><SPAN style="COLOR: black">1996 yılı zarfında satın alınan sabit varlık tutarını bulunuz.</SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN style="COLOR: black">2. </SPAN></B><SPAN style="COLOR: black">1996 yılı için Net Çalışma Sermayesindeki Değişmeler Tablosu'nu hazırlayarak yorumlayınız.</SPAN></P></DIV>

[civanpercemi]

MUHASEBE ve MALİ ANALİZ-1998

1. SERA Şirketindeki 1998 Temmuz ayına ait mali işlemler aşağıdaki gibidir. Şirket muhasebe kayıtlarında Brüt Fiyat ve Sürekli Envanter Yöntemi kullanmaktadır.

a) 1 Temmuz 1998’de, 1 Ocak 1990 tarihinde 300 milyon liraya satın alınmış olan, ekonomik ömrü 10 yıl ve ekonomik ömrünün sonundaki elden çıkarma değeri sıfır tahmin edilmiş olan bir makine 50 milyon liraya satılmış; bedeli nakit olarak tahsil edilmiştir.

b) 5 Temmuz 1998’de FOB Varış Yeri ve 5/10, n/30 koşuluyla 10 adet mal toplam
10 milyon liraya AR Firmasından satın alınmıştır.

c) 7 Temmuz 1998’de, AR Firmasına iki gün evvel alınan mallarla ilgili olarak 4 milyon lira ödeme yapılmıştır.

d) 8 Temmuz 1998’de SERA Şirketi, ZOR Şirketine olan borcunu ödemek üzere 5 milyon liralık poliçe düzenlemiş ve muhatabı olan KAR Şirketine kabule göndermiştir.

e) 11 Temmuz 1998’de KAR Şirketine kabule gönderilen 5 milyon liralık poliçe kabul edilerek geri gelmiş ve hemen lehdar ZOR Şirketine ulaştırılmıştır.

f) 14 Temmuz 1998’de İzmir’deki EGE Şirketine olan 3 milyon liralık borç için bir çek yazılmış ve postaya verilmiştir.

g) 17 Temmuz 1998’de, 5 Temmuz’daki mal alışıyla ilgili olarak AR Firmasına kalan borcun tamamının ödenmesi için X Bankasına virman emri verilerek, 6 milyon liranın SERA Şirketinin hesabından AR Şirketinin hesabına geçirilmesi istenmiştir.

h) 19 Temmuz 1998’de X Bankasından gelen dekonttan, virmanın yapıldığı öğrenilmiştir.

i) 20 Temmuz 1998’de AR Firmasından alınan malların tamamı 12 milyon liraya 3/7, n/30 FOB Varış Yeri koşuluyla satılmış ve taşıma ücreti 300,000 TL malı satın alan ALICI A.Ş. tarafından ödenmiştir.

j) 30 Temmuz 1998’de ALICI A.Ş. satın aldığı 10 malın 2’sini bozuk olduğu gerekçesi ile iade etmiş ve kalan borcunun tamamı için de senet göndermiştir.

2. Deniz İşletmesinin 31.12.1997 tarihli geçici mizanında yer alan bazı hesap bakiyeleri aşağıdaki gibidir: