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MALİ BİLANÇO
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MALİ BİLANÇO
(Dictionary of Economics) :
Mali mevzuat ve bunun koyduğu zorunluluklar gözönünde tutularak düzenlenen bilanço. Vergi bilançosu da denir. Bu bilançoda yer alan aktif değerler Vergi Usul Kanununa göre değerlendirilirken, karşılık ve amortisman ayrılması da aynı kanuna göre geçekleştirilir. Mali blinaço, vergi kanunu hükümlerine uygun olarak hesaplanmış yatırım indiriminin kardan düşürülmesin imkan verir.
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