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(Dictionary of Economics) :
MAHSUPÜyelerin, bir piyasadan doğan alacaklarını talimatları doğrultusunda, diğer bir piyasa işleminden doğan borçlarını ödemede kullanabilmeleridir. Hesaba geçirmek , kaydetmek anlamına gelen mahsup terimi , ticari işlemlerde borçlanılmış bir tutar karşılığı para veya mal olarak yapılan ödemedir.
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