{"id":3558,"date":"2025-04-28T15:38:34","date_gmt":"2025-04-28T14:38:34","guid":{"rendered":"https:\/\/www.stochrone.com\/?p=3558"},"modified":"2025-04-28T18:55:20","modified_gmt":"2025-04-28T17:55:20","slug":"uzleti-vagy-cegertek-konyvelese","status":"publish","type":"post","link":"https:\/\/www.stochrone.com\/en\/uzleti-vagy-cegertek-konyvelese\/","title":{"rendered":"\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3558\" class=\"elementor elementor-3558\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1177251 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1177251\" data-element_type=\"section\" 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class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<div class=\"ekit-btn-wraper\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.stochrone.com\/en\/kapcsolat\/\" class=\"elementskit-btn  whitespace--normal\" >\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\tContact\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n        <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6302444 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6302444\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca63be4\" data-id=\"ca63be4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ceeb12 elementor-widget elementor-widget-heading\" data-id=\"5ceeb12\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26f862f elementor-widget elementor-widget-text-editor\" data-id=\"26f862f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>Az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k (goodwill) k\u00f6nyvel\u00e9se egy speci\u00e1lis, de ann\u00e1l fontosabb ter\u00fclete a k\u00f6nyvvitelnek. A c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se k\u00f6telez\u0151 minden megval\u00f3s\u00edtott c\u00e9gfelv\u00e1s\u00e1rl\u00e1s eset\u00e9n, azonban ilyen eseteken k\u00edv\u00fcl is j\u00e1rhat el\u0151ny\u00f6kkel, hiszen er\u0151s\u00edti c\u00e9g\u00fcnk m\u00e9rlegszerkezet\u00e9t. A c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se teh\u00e1t nem csak k\u00f6telez\u0151, hanem kimondottan el\u0151ny\u00f6s is, ez\u00e9rt cikk\u00fcnkben \u00f6sszefoglaljuk a fontos technikai inform\u00e1ci\u00f3kat. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ef798b elementor-widget elementor-widget-heading\" data-id=\"2ef798b\" data-element_type=\"widget\" id=\"1\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00e9g\u00e9rt\u00e9k alapjai \u00e9s sz\u00e1m\u00edt\u00e1sa<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d42899 elementor-widget elementor-widget-text-editor\" data-id=\"4d42899\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>M\u00e9g a c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se el\u0151tt fontos r\u00f6viden kit\u00e9rni mag\u00e1ra a c\u00e9g\u00e9rt\u00e9kel\u00e9sre. A t\u00e9m\u00e1ban a Stochrone m\u00e1r t\u00f6bb cikket \u00edrt, ez\u00e9rt most csak azt \u00e9rdemes eml\u00edteni, hogy a c\u00e9g\u00e9rt\u00e9kel\u00e9snek alapvet\u0151en h\u00e1rom f\u0151bb megk\u00f6zel\u00edt\u00e9se l\u00e9tezik, a j\u00f6vedelem alap\u00fa, a piaci alap\u00fa \u00e9s az eszk\u00f6z alap\u00fa. <a href=\"https:\/\/www.stochrone.com\/en\/a-cegertekeles-3-modszere-egyszeruen\/\" target=\"_blank\" rel=\"noopener\"><u>A c\u00e9g\u00e9rt\u00e9kel\u00e9s 3 f\u0151bb m\u00f3dszer\u00e9r\u0151l<\/u><\/a> ebben a cikkben olvashatnak r\u00e9szletesen.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f41358 elementor-widget elementor-widget-heading\" data-id=\"9f41358\" data-element_type=\"widget\" id=\"2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C\u00e9g\u00e9rt\u00e9k meg\u00e1llap\u00edt\u00e1sa <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-992eccd elementor-widget elementor-widget-text-editor\" data-id=\"992eccd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A c\u00e9g\u00e9rt\u00e9k az adott v\u00e1llalat eg\u00e9sz\u00e9nek az \u00e9rt\u00e9k\u00e9t jel\u00f6li, f\u00fcggetlen\u00fcl annak t\u0151keszerkezet\u00e9t\u0151l. Gyakorlatiasan fogalmazva az a p\u00e9nzbeli \u00e9rt\u00e9k, ami valamelyik elfogadott c\u00e9g\u00e9rt\u00e9kel\u00e9si m\u00f3dszertan eredm\u00e9ny\u00e9t t\u00fckr\u00f6zi, legyen az j\u00f6vedelem oldalr\u00f3l, piaci oldalr\u00f3l vagy eszk\u00f6z oldalr\u00f3l megk\u00f6zel\u00edtve. <\/span><\/p><p><span>A c\u00e9g\u00e9rt\u00e9k meg\u00e1llap\u00edt\u00e1s\u00e1hoz sz\u00fcks\u00e9ges figyelembe venni az eszk\u00f6z\u00f6k \u00e9rt\u00e9k\u00e9t, a j\u00f6vedelem termel\u0151k\u00e9pess\u00e9get, a m\u0171k\u00f6d\u0151t\u0151ke pillanatnyi \u00e9s v\u00e1rhat\u00f3 \u00e1llom\u00e1ny\u00e1t, a piaci poz\u00edci\u00f3t \u00e9s kil\u00e1t\u00e1sokat, a versenyhelyzetet, valamint a c\u00e9g egy\u00e9ni el\u0151ny\u00f6s \u00e9s h\u00e1tr\u00e1nyos tulajdons\u00e1gait. Egy alapos \u00e9s \u00e1tfog\u00f3 p\u00e9nz\u00fcgy sz\u00e1mviteli elemz\u00e9s n\u00e9lk\u00fcl a c\u00e9g\u00e9r\u00e9tkel\u00e9s nem tekinthet\u0151 teljesnek, kiemelten fontos a r\u00e9szletek elemz\u00e9se. <\/span><\/p><p><span>A c\u00e9g\u00e9rt\u00e9k mellett a saj\u00e1t t\u0151ke\u00e9rt\u00e9ket is fontos kisz\u00e1m\u00edtani, ami az adott c\u00e9g tulajdonr\u00e9sz\u00e9nek \u00e9rt\u00e9k\u00e9t jel\u00f6li. A saj\u00e1t t\u0151ke \u00e9rt\u00e9ke figyelembe veszi a meg\u00e1llap\u00edtott c\u00e9g\u00e9rt\u00e9k mellett a c\u00e9g hitel- \u00e9s k\u00e9szp\u00e9nz \u00e1llom\u00e1ny\u00e1t, illetve adott esetben a m\u0171k\u00f6d\u00e9shez nem haszn\u00e1lt eszk\u00f6zeinek \u00e9rt\u00e9k\u00e9t is. <\/span><\/p><p><span>A <strong>p\u00e9nz\u00fcgyi strat\u00e9gia<\/strong> seg\u00edt a c\u00e9g\u00e9rt\u00e9k \u00e9s a saj\u00e1t t\u0151ke\u00e9rt\u00e9k n\u00f6vel\u00e9s\u00e9ben \u00e9s optimaliz\u00e1l\u00e1s\u00e1ban. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-333f0e3 elementor-widget elementor-widget-heading\" data-id=\"333f0e3\" data-element_type=\"widget\" id=\"3\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d9b1c elementor-widget elementor-widget-text-editor\" data-id=\"03d9b1c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se sor\u00e1n kiemelten fontos, hogy a goodwill (\u00fczleti vagy c\u00e9g\u00e9rt\u00e9k) megfelel\u0151en, az el\u0151\u00edr\u00e1sok szerint jelenjen meg a m\u00e9rlegben, \u00e9s a kapcsol\u00f3d\u00f3 sz\u00e1mviteli szab\u00e1lyokat pontosan betarts\u00e1k.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51ce315 elementor-widget elementor-widget-heading\" data-id=\"51ce315\" data-element_type=\"widget\" id=\"4\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A c\u00e9g\u00e9rt\u00e9k elsz\u00e1mol\u00e1sa<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c533410 elementor-widget elementor-widget-text-editor\" data-id=\"c533410\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A c\u00e9g\u00e9rt\u00e9ket (goodwill) \u00e1ltal\u00e1ban akkor kell elsz\u00e1molni, amikor egy v\u00e1llalkoz\u00e1s m\u00e1s v\u00e1llalkoz\u00e1st megv\u00e1s\u00e1rol. A goodwill a megv\u00e1s\u00e1rolt c\u00e9g saj\u00e1t t\u0151ke\u00e9rt\u00e9k\u00e9nek \u00e9s a c\u00e9g\u00e9rt fizetett v\u00e9tel\u00e1r k\u00fcl\u00f6nbs\u00e9g\u00e9t jelenti, amit az immateri\u00e1lis javak k\u00f6z\u00f6tt kell kimutatni a m\u00e9rlegben. Mondhatni, hogy a goodwill a j\u00f6v\u0151beli v\u00e1rhat\u00f3 gazdas\u00e1gi el\u0151ny\u00f6k\u00e9rt kifizetett pr\u00e9mium.<\/span><\/p><p><span>Az akviz\u00edci\u00f3 sor\u00e1n fontos a pontos elsz\u00e1mol\u00e1s \u00e9s \u00e1tl\u00e1that\u00f3s\u00e1g: a k\u00f6nyvel\u0151knek gondoskodniuk kell arr\u00f3l, hogy a tranzakci\u00f3 minden r\u00e9szlet\u00e9t pontosan r\u00f6gz\u00edts\u00e9k, az esetleges elt\u00e9r\u00e9seket pedig a vonatkoz\u00f3 sz\u00e1mviteli szab\u00e1lyok szerint kezelj\u00e9k.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57b07c0 elementor-widget elementor-widget-heading\" data-id=\"57b07c0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Goodwill \u00e9s immateri\u00e1lis javak<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f11542a elementor-widget elementor-widget-text-editor\" data-id=\"f11542a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A goodwill az immateri\u00e1lis javakt\u00f3l elk\u00fcl\u00f6n\u00fcl\u0151, speci\u00e1lis immateri\u00e1lis \u00e9rt\u00e9k, amely a c\u00e9gv\u00e1s\u00e1rl\u00e1s sor\u00e1n az eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek k\u00fcl\u00f6nbs\u00e9g\u00e9hez viszony\u00edtott, a c\u00e9gv\u00e1s\u00e1rl\u00e1s\u00e9rt fizetett t\u00f6bbletet t\u00fckr\u00f6zi. A goodwill m\u00e9rlegben t\u00f6rt\u00e9n\u0151 \u00e9rt\u00e9kel\u00e9s\u00e9t rendszeresen fel\u00fcl kell vizsg\u00e1lni, \u00e9s pozit\u00edv \u00e9rt\u00e9khelyesb\u00edt\u00e9s vagy negat\u00edv \u00e9rt\u00e9kveszt\u00e9s eset\u00e9n megfelel\u0151 m\u00f3dos\u00edt\u00e1sokat kell eszk\u00f6z\u00f6lni.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4edd104 elementor-widget elementor-widget-heading\" data-id=\"4edd104\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gazdas\u00e1gi haszon \u00e9s t\u00f6bbletkifizet\u00e9s (pr\u00e9mium)<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9e9b43 elementor-widget elementor-widget-text-editor\" data-id=\"b9e9b43\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A felv\u00e1s\u00e1rl\u00e1si \u00e1rban gyakran megjelen\u0151 pr\u00e9mium a megszerzett v\u00e1llalat j\u00f6v\u0151beli gazdas\u00e1gi haszn\u00e1t hivatott kifejezni. Ennek a t\u00f6bbletkifizet\u00e9snek \u00f6sszhangban kell lennie a val\u00f3s piaci v\u00e1rakoz\u00e1sokkal \u00e9s a felv\u00e1s\u00e1rolt v\u00e1llalat j\u00f6v\u0151beli teljes\u00edtm\u00e9ny\u00e9vel. A pr\u00e9mium meg\u00edt\u00e9l\u00e9se k\u00f6nyvel\u00e9si szempontb\u00f3l kih\u00edv\u00e1s lehet, ez\u00e9rt a sz\u00e1mviteli szakembereknek pontosan k\u00f6vetni\u00fck kell a sz\u00e1mviteli el\u0151\u00edr\u00e1sokat.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cf4426 elementor-widget elementor-widget-heading\" data-id=\"7cf4426\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00e9g\u00e9rt\u00e9ket \u00e9rint\u0151 tranzakci\u00f3k \u00e9s esem\u00e9nyek<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da701c8 elementor-widget elementor-widget-heading\" data-id=\"da701c8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Felv\u00e1s\u00e1rl\u00e1sok \u00e9s beolvad\u00e1sok<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-941352f elementor-widget elementor-widget-text-editor\" data-id=\"941352f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A felv\u00e1s\u00e1rl\u00e1sok \u00e9s beolvad\u00e1sok c\u00e9lja jellemz\u0151en a piaci poz\u00edci\u00f3 meger\u0151s\u00edt\u00e9se, k\u00f6lts\u00e9gmegtakar\u00edt\u00e1s, valamint \u00fczleti szinergi\u00e1k kihaszn\u00e1l\u00e1sa. Az ilyen tranzakci\u00f3k sor\u00e1n fontos t\u00e9nyez\u0151k a saj\u00e1t t\u0151ke \u00e9rt\u00e9ke, a halasztott bev\u00e9telek \u00e9s a v\u00e1rhat\u00f3 j\u00f6v\u0151beli gazdas\u00e1gi el\u0151ny\u00f6k megfelel\u0151 \u00e9rt\u00e9kel\u00e9se. Ezeket r\u00e9szletes p\u00e9nz\u00fcgyi elemz\u00e9sek sor\u00e1n kell \u00e9rt\u00e9kelni, mivel jelent\u0151sen befoly\u00e1solhatj\u00e1k a c\u00e9g p\u00e9nz\u00fcgyi helyzet\u00e9t \u00e9s j\u00f6v\u0151beni m\u0171k\u00f6d\u00e9s\u00e9t.<\/span><\/p><p><span>Ha egy felv\u00e1s\u00e1rolt c\u00e9g \u00e9rt\u00e9ke tart\u00f3san \u00e9s jelent\u0151sen n\u00f6vekszik a felv\u00e1s\u00e1rl\u00e1si \u00e1rhoz k\u00e9pest, akkor \u00e9rdemes m\u00e9rlegelni, hogy pozit\u00edv \u00e9rt\u00e9khelyesb\u00edt\u00e9st k\u00f6nyvelj\u00fcnk, ami n\u00f6veli a saj\u00e1t t\u0151ke\u00e9rt\u00e9ket \u00e9s a m\u00e9rlegf\u0151\u00f6sszeget is, \u00edgy hozz\u00e1j\u00e1rul egy stabilabb t\u0151keszerkezethez.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-659d0ea elementor-widget elementor-widget-heading\" data-id=\"659d0ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">R\u00e9szv\u00e9nyek \u00e9s r\u00e9szv\u00e9nycsomagok v\u00e1ltoz\u00e1sai<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa6efcf elementor-widget elementor-widget-text-editor\" data-id=\"aa6efcf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A r\u00e9szv\u00e9nyek \u00e9s r\u00e9szv\u00e9nycsomagok v\u00e1ltoz\u00e1sai \u2013 k\u00fcl\u00f6n\u00f6sen a nyilv\u00e1nosan jegyzett v\u00e1llalatok eset\u00e9ben \u2013 k\u00f6zvetlen hat\u00e1ssal vannak a piaci \u00e9rt\u00e9kre \u00e9s a saj\u00e1t t\u0151k\u00e9re. A r\u00e9szv\u00e9nytranzakci\u00f3k alapvet\u0151en a v\u00e1llalat tulajdonosi strukt\u00far\u00e1j\u00e1t \u00e9s finansz\u00edroz\u00e1si helyzet\u00e9t befoly\u00e1solj\u00e1k.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bca0ac5 elementor-widget elementor-widget-heading\" data-id=\"bca0ac5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">K\u00f6nyvel\u00e9si szab\u00e1lyoz\u00e1s<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d54c1f elementor-widget elementor-widget-heading\" data-id=\"7d54c1f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Szab\u00e1lyoz\u00e1si keretek<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef73d0e elementor-widget elementor-widget-text-editor\" data-id=\"ef73d0e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A k\u00f6nyvel\u00e9si szab\u00e1lyoz\u00e1s biztos\u00edtja a p\u00e9nz\u00fcgyi jelent\u00e9sek megb\u00edzhat\u00f3s\u00e1g\u00e1t \u00e9s pontoss\u00e1g\u00e1t. A Nemzetk\u00f6zi P\u00e9nz\u00fcgyi Besz\u00e1mol\u00e1si Standardok (IFRS) \u00e9s a Magyar Sz\u00e1mviteli T\u00f6rv\u00e9ny pontos ir\u00e1nymutat\u00e1st adnak p\u00e9ld\u00e1ul a v\u00e9tel\u00e1rak, immateri\u00e1lis javak \u00e9s a goodwill kezel\u00e9s\u00e9re vonatkoz\u00f3an. A szab\u00e1lyok k\u00f6vet\u00e9se kulcsfontoss\u00e1g\u00fa a c\u00e9g p\u00e9nz\u00fcgyi helyzet\u00e9nek \u00e1tl\u00e1that\u00f3 bemutat\u00e1sa \u00e9rdek\u00e9ben.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73edb5f elementor-widget elementor-widget-heading\" data-id=\"73edb5f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">K\u00f6nyvel\u00e9si elj\u00e1r\u00e1sok specifik\u00e1ci\u00f3ja<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca066b1 elementor-widget elementor-widget-text-editor\" data-id=\"ca066b1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A k\u00f6nyvel\u00e9s sor\u00e1n k\u00fcl\u00f6n\u00f6s figyelmet kell ford\u00edtani a sz\u00e1ll\u00edt\u00f3k \u00e9s vev\u0151k pontos nyilv\u00e1ntart\u00e1s\u00e1ra, az \u00c1FA helyes k\u00f6nyvel\u00e9s\u00e9re \u00e9s a bev\u00e9telek, k\u00f6lts\u00e9gek id\u0151beli elhat\u00e1rol\u00e1s\u00e1ra. Ezeknek az elj\u00e1r\u00e1sok a betart\u00e1sa t\u00e1mogatja a v\u00e1llalatok jogszab\u00e1lyi megfelel\u00e9s\u00e9t, valamint pontos p\u00e9nz\u00fcgyi kimutat\u00e1sokat \u00e9s megalapozott \u00fczleti d\u00f6nt\u00e9seket eredm\u00e9nyez.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48f08bf elementor-widget elementor-widget-heading\" data-id=\"48f08bf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hogyan k\u00f6nyvelj\u00fck a c\u00e9g\u00e9rt\u00e9ket a gyakorlatban?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0730c4d elementor-widget elementor-widget-text-editor\" data-id=\"0730c4d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>N\u00e9zz\u00fck meg egy p\u00e9ld\u00e1n kereszt\u00fcl.\u00a0<\/span><span style=\"font-style: inherit; font-weight: inherit;\">Tegy\u00fck fel, hogy Nagy Kft. felv\u00e1s\u00e1rolja Kis Kft.-t. Kis Kft. eszk\u00f6zeit \u00e9s k\u00f6telezetts\u00e9geit az al\u00e1bbi t\u00e1bl\u00e1zat mutatja be:<\/span><span><br \/><\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6336195 elementor-widget elementor-widget-text-editor\" data-id=\"6336195\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<table width=\"602\">\n<tbody>\n<tr>\n<td width=\"201\"><strong><span>Megnevez\u00e9s<\/span><\/strong><\/td>\n<td width=\"201\"><strong><span>K\u00f6nyv szerinti \u00e9rt\u00e9k (eFt)<\/span><\/strong><\/td>\n<td width=\"201\"><strong><span>Piaci \u00e9rt\u00e9k (eFt)<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"201\"><span>Ingatlan<\/span><\/td>\n<td width=\"201\"><span>28.000<\/span><\/td>\n<td width=\"201\"><span>30.000<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"201\"><span>Termel\u0151 g\u00e9p<\/span><\/td>\n<td width=\"201\"><span>7.000<\/span><\/td>\n<td width=\"201\"><span>10.000<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"201\"><span>K\u00e9szlet<\/span><\/td>\n<td width=\"201\"><span>4.000<\/span><\/td>\n<td width=\"201\"><span>4.200<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"201\"><span>K\u00e9szp\u00e9nz<\/span><\/td>\n<td width=\"201\"><span>2.000<\/span><\/td>\n<td width=\"201\"><span>2.000<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"201\"><span>K\u00f6vetel\u00e9s<\/span><\/td>\n<td width=\"201\"><span>1.200<\/span><\/td>\n<td width=\"201\"><span>1.200<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"201\"><span>K\u00f6telezetts\u00e9g<\/span><\/td>\n<td width=\"201\"><span>2.400<\/span><\/td>\n<td width=\"201\"><span>2.400<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"201\"><span>\u00d6SSZESEN<\/span><\/td>\n<td width=\"201\"><span>39.800<\/span><\/td>\n<td width=\"201\"><span>45.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<span>\u00a0<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6054a63 elementor-widget elementor-widget-text-editor\" data-id=\"6054a63\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>Nagy Kft. a megv\u00e1s\u00e1rolt c\u00e9g eszk\u00f6zeit \u00e9s forr\u00e1sait t\u00e9telesen \u00e1tveszi, a fizetett ellen\u00e9rt\u00e9k 48.000 eFt + \u00e1fa. <\/span><\/p><p><span>Az eszk\u00f6z\u00f6k k\u00f6telezetts\u00e9gekkel cs\u00f6kkentett piaci \u00e9rt\u00e9ke 45.000 ( = 30.000 + 10.000 + 4.200 + 2.000 + 1.200 &#8211; 2.400), a fizetett v\u00e9tel\u00e1r 48.000 Ft, a kett\u0151 k\u00f6zti k\u00fcl\u00f6nb\u00f6zet 3.000 Ft. Ez az \u00f6sszeg, amit a m\u00e9rlegben az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k k\u00f6z\u00f6tt mutatunk ki. A pozit\u00edv c\u00e9g\u00e9rt\u00e9ket az immateri\u00e1lis javak k\u00f6z\u00f6tt kell \u00e1llom\u00e1nyba venni, a sz\u00e1mlat\u00fck\u00f6rben a 115-\u00f6s f\u0151k\u00f6nyvi sz\u00e1mla szolg\u00e1l erre a c\u00e9lra. <\/span><\/p><p><span>K\u00f6nyvel\u00e9s szempontb\u00f3l az eszk\u00f6z\u00f6k \u00e9s a k\u00f6telezetts\u00e9gek is \u00e1llom\u00e1nyba v\u00e9telre ker\u00fclnek:<\/span><span><\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aa767b elementor-widget elementor-widget-text-editor\" data-id=\"9aa767b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<table>\n<tbody>\n<tr>\n<td width=\"170\"><strong><span>eszk\u00f6z\u00f6k:<\/span><\/strong><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 123<\/span><\/td>\n<td width=\"132\"><span>30.000 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 131<\/span><\/td>\n<td width=\"132\"><span>10.000 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T\u00a0\u00a0 21<\/span><\/td>\n<td width=\"132\"><span>4.200 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 31-36<\/span><\/td>\n<td width=\"132\"><span>1.200 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 38<\/span><\/td>\n<td width=\"132\"><span>2.000 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>K 386<\/span><\/td>\n<td width=\"132\"><span>47.400 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>\u00a0<\/span><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><strong><span>k\u00f6telezetts\u00e9gek:<\/span><\/strong><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 3686<\/span><\/td>\n<td width=\"132\"><span>2.400 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>K 43-47<\/span><\/td>\n<td width=\"132\"><span>2.400 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>\u00a0<\/span><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><strong><span>v\u00e9tel\u00e1r megfizet\u00e9se: <\/span><\/strong><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 3686<\/span><\/td>\n<td width=\"132\"><span>48.000 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>K 384<\/span><\/td>\n<td width=\"132\"><span>48.000 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>\u00e1fa tartalom:<\/span><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 466<\/span><\/td>\n<td width=\"132\"><span>12.960 eFt (= 48.000 * 27%)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>K 384<\/span><\/td>\n<td width=\"132\"><span>12.960 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>\u00a0<\/span><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><strong><span>a keletkezett \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k:<\/span><\/strong><\/td>\n<td width=\"132\"><span>\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>T 115 <\/span><\/td>\n<td width=\"132\"><span>3.000 eFt<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"170\"><span>K 3686<\/span><\/td>\n<td width=\"132\"><span>3.000 eFt<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee2bfc2 elementor-widget elementor-widget-heading\" data-id=\"ee2bfc2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pozit\u00edv c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb44660 elementor-widget elementor-widget-text-editor\" data-id=\"fb44660\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<style>\npre {\n  white-space: pre-wrap;\n  word-wrap: break-word;\n  overflow-x: auto;\n}\n<\/style>\n\n<b><span lang=\"hu\" style=\"font-size: 12.0pt; line-height: 150%;\">1. Kezdeti megjelen\u00edt\u00e9s<\/span><\/b>\n\n<span lang=\"hu\" style=\"font-size: 10.5pt; line-height: 150%;\"><o:p><\/o:p><\/span><span lang=\"hu\">A pozit\u00edv c\u00e9g\u00e9rt\u00e9ket az immateri\u00e1lis javak k\u00f6z\u00f6tt kell \u00e1llom\u00e1nyba venni. A sz\u00e1mlat\u00fck\u00f6rben a 115-\u00f6s f\u0151k\u00f6nyvi sz\u00e1mla szolg\u00e1l erre a c\u00e9lra.<o:p><\/o:p><\/span>\n<p class=\"MsoNormal\" style=\"margin-bottom: 10.5pt; line-height: 150%;\"><span lang=\"hu\">A k\u00f6nyvel\u00e9s a k\u00f6vetkez\u0151k\u00e9ppen t\u00f6rt\u00e9nik:<\/span><span lang=\"hu\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Georgia',serif; mso-fareast-font-family: Georgia; mso-bidi-font-family: Georgia;\"><o:p><\/o:p><\/span><span lang=\"hu\" style=\"font-size: 9pt; line-height: 140%; font-family: 'IBM Plex Mono';\"> <!--[endif]--><\/span><span lang=\"hu\" style=\"font-size: 10.5pt; line-height: 140%; font-family: 'Georgia',serif; mso-fareast-font-family: Georgia; mso-bidi-font-family: Georgia;\"><o:p><\/o:p><\/span><\/p>\n\n<pre>T 115 \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k\nK 38\/45\/44 P\u00e9nzeszk\u00f6z\/R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9g\/Hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9g<\/pre>\n<strong>2. \u00c9v eleji nyit\u00e1s<\/strong>\n\nAz \u00e9v eleji nyit\u00f3 k\u00f6nyvel\u00e9s:\n<pre>T 115 \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k\nK 491 Nyit\u00f3m\u00e9rleg sz\u00e1mla<\/pre>\nT 491 Nyit\u00f3m\u00e9rleg sz\u00e1mla\nK 1195 \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se\n\n<strong>3. \u00c9rt\u00e9kcs\u00f6kken\u00e9s elsz\u00e1mol\u00e1sa<\/strong>\n\nA pozit\u00edv c\u00e9g\u00e9rt\u00e9ket a hasznos \u00e9lettartama alatt kell le\u00edrni. Ha a hasznos \u00e9lettartam nem becs\u00fclhet\u0151 megb\u00edzhat\u00f3an, akkor legal\u00e1bb 5, de legfeljebb 10 \u00e9v alatt kell \u00e9rt\u00e9kcs\u00f6kkenteni. A terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9s elsz\u00e1mol\u00e1sa:\n<pre>T 571 Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s\nK 1195 \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se<\/pre>\n<span>Fontos, hogy a c\u00e9g\u00e9rt\u00e9kkel kapcsolatban nem lehet terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9st elsz\u00e1molni.<\/span>\n\n<span>Ha egy v\u00e1llalkoz\u00e1s \u00fagy d\u00f6nt, hogy a 60 milli\u00f3 forintos c\u00e9g\u00e9rt\u00e9ket n\u00e9gy \u00fczleti \u00e9ven \u00e1t sz\u00e1molja el, akkor \u00e9vente 15 milli\u00f3 forint \u00e9rt\u00e9kcs\u00f6kken\u00e9st kell k\u00f6nyvelnie.<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0f375f elementor-widget elementor-widget-heading\" data-id=\"b0f375f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Negat\u00edv c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9se<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acaf587 elementor-widget elementor-widget-text-editor\" data-id=\"acaf587\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9ket halasztott bev\u00e9telk\u00e9nt kell elsz\u00e1molni. A sz\u00e1mviteli gyakorlatban ez a k\u00f6vetkez\u0151 k\u00f6nyvel\u00e9si t\u00e9teleket jelenti:<\/span><\/p><p><b><span lang=\"hu\" style=\"font-size: 12.0pt; line-height: 150%;\">1. Kezdeti megjelen\u00edt\u00e9s<\/span><\/b><\/p><pre>T 38\/45\/44 P\u00e9nzeszk\u00f6z\/R\u00f6vid lej\u00e1rat\u00fa k\u00f6vetel\u00e9s\/Hossz\u00fa lej\u00e1rat\u00fa k\u00f6vetel\u00e9s<br \/>K 4834 Negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k elhat\u00e1rol\u00e1sa<\/pre><p><strong>2. Felold\u00e1s az eredm\u00e9nybe<\/strong><\/p><p>A negat\u00edv c\u00e9g\u00e9rt\u00e9ket ugyanannyi id\u0151 alatt kell feloldani, mint a pozit\u00edv c\u00e9g\u00e9rt\u00e9ket (5-10 \u00e9v):<\/p><pre>T 4834 Negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k elhat\u00e1rol\u00e1sa<br \/>K 9695 Negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9kb\u0151l az \u00fczleti \u00e9vben le\u00edrt \u00f6sszeg<\/pre>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ff3d8 elementor-widget elementor-widget-heading\" data-id=\"e2ff3d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A c\u00e9g\u00e9rt\u00e9k speci\u00e1lis esetei<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e34209 elementor-widget elementor-widget-text-editor\" data-id=\"9e34209\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>A sz\u00e1mviteli t\u00f6rv\u00e9ny 2016-os m\u00f3dos\u00edt\u00e1sa \u00f3ta a c\u00e9g\u00e9rt\u00e9k kimutat\u00e1s\u00e1ra csak akkor van lehet\u0151s\u00e9g, ha a c\u00e9gv\u00e1s\u00e1rl\u00e1skor a v\u00e1llalkoz\u00e1s a megv\u00e1s\u00e1rolt t\u00e1rsas\u00e1g eszk\u00f6zeit \u00e9s k\u00f6telezetts\u00e9geit t\u00e9telesen \u00e1llom\u00e1nyba veszi. R\u00e9szesed\u00e9s v\u00e1s\u00e1rl\u00e1s eset\u00e9n a v\u00e9tel\u00e1r \u00e9s a saj\u00e1t t\u0151ke k\u00f6zti k\u00fcl\u00f6nb\u00f6zet m\u00e1r nem mutathat\u00f3 ki c\u00e9g\u00e9rt\u00e9kk\u00e9nt.<\/span><\/p><p><span>Speci\u00e1lis esetek:<\/span><\/p><ol><li><strong><span>C\u00e9gv\u00e1s\u00e1rl\u00e1s eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1tv\u00e9tel\u00e9vel<\/span><\/strong><\/li><li><strong><span>T\u0151zsd\u00e9n jegyzett c\u00e9g r\u00e9szv\u00e9nyeinek v\u00e1s\u00e1rl\u00e1sa<\/span><\/strong><span> ir\u00e1ny\u00edt\u00e1st biztos\u00edt\u00f3 befoly\u00e1s szerz\u00e9s\u00e9vel<\/span><\/li><li><strong><span>T\u0151zsd\u00e9n nem jegyzett c\u00e9g r\u00e9szesed\u00e9seinek megszerz\u00e9se<\/span><\/strong><\/li><\/ol><p><strong>Ad\u00f3z\u00e1si vonatkoz\u00e1sok<\/strong><\/p><p><span>A t\u00e1rsas\u00e1gi ad\u00f3ban a c\u00e9g\u00e9rt\u00e9k \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9t a sz\u00e1mvitel szerint elsz\u00e1molt \u00f6sszeggel azonos m\u00e9rt\u00e9kben lehet figyelembe venni az ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l. P\u00e9lda: Ha egy t\u00e1rsas\u00e1g n\u00e9gy \u00e9v alatt \u00edrja le a c\u00e9g\u00e9rt\u00e9ket, akkor \u00e9vente ugyanazt az \u00f6sszeget (pl. 15 milli\u00f3 forintot) \u00e9rv\u00e9nyes\u00edtheti n\u00f6vel\u0151 \u00e9s cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt is a t\u00e1rsas\u00e1gi ad\u00f3 alapj\u00e1ban, \u00edgy nincs hat\u00e1sa az ad\u00f3zott eredm\u00e9nyre.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9e3820 elementor-widget elementor-widget-heading\" data-id=\"e9e3820\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">K\u00f6nyvel\u00e9si t\u00e9telek \u00f6sszefoglal\u00e1sa<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-086b830 elementor-widget elementor-widget-text-editor\" data-id=\"086b830\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><b><span lang=\"hu\" style=\"font-size: 12.0pt; line-height: 150%;\">Pozit\u00edv c\u00e9g\u00e9rt\u00e9k<\/span><\/b><\/p><p><b><span lang=\"hu\" style=\"font-size: 12.0pt; line-height: 150%;\">1. Beszerz\u00e9s k\u00f6nyvel\u00e9se<\/span><\/b><\/p><pre>T 115 \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k\nK 38\/45\/44 P\u00e9nzeszk\u00f6z\/R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9g\/Hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9g<\/pre><p><strong>2. \u00c9rt\u00e9kcs\u00f6kken\u00e9s elsz\u00e1mol\u00e1sa<\/strong><\/p><pre>T 571 Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s\nK 1195 \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se<\/pre><p><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-359a8d0 elementor-widget elementor-widget-text-editor\" data-id=\"359a8d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong><span style=\"font-style: inherit;\"><span lang=\"hu\" style=\"font-size: 12pt; line-height: 150%;\">Negat\u00edv c\u00e9g\u00e9rt\u00e9k<\/span><\/span><\/strong><\/p><p><span style=\"font-style: inherit;\"><span lang=\"hu\" style=\"font-size: 12pt; line-height: 150%;\"><b>1. Kezdeti megjelen\u00edt\u00e9s<\/b><\/span><\/span><\/p><pre>T P\u00e9nz\u00fcgyi teljes\u00edt\u00e9s sz\u00e1ml\u00e1ja<br \/>K 4834 Negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k elhat\u00e1rol\u00e1sa<\/pre><p><strong>2. \u00c9ves felold\u00e1s<\/strong><\/p><pre>T 4843 Negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k elhat\u00e1rol\u00e1sa<br \/>K 9695 Negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9kb\u0151l az \u00fczleti \u00e9vben le\u00edrt \u00f6sszeg<\/pre><p><span>A bejegyz\u00e9st Turay Dia, a <a href=\"https:\/\/www.bookkeepie.com\/hu\" target=\"_blank\" rel=\"noopener\">Bookkeepie k\u00f6nyvel\u0151keres\u0151 port\u00e1l<\/a> t\u00e1rsalap\u00edt\u00f3ja \u00edrta.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f07c7 elementor-button-info elementor-align-left elementor-widget elementor-widget-button\" data-id=\"59f07c7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.stochrone.com\/en\/blog\/\" class=\"elementor-button-link elementor-button elementor-size-lg\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-reply\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Vissza a blogra<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k k\u00f6nyvel\u00e9s\u00e9t mutatja be r\u00e9szletesen Turay Dia, a Bookkeepie k\u00f6nyvel\u0151keres\u0151 port\u00e1l alap\u00edt\u00f3ja.<\/p>","protected":false},"author":1,"featured_media":3567,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}}},"categories":[30,33],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k 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