{"id":1085,"date":"2023-06-24T08:09:24","date_gmt":"2023-06-24T06:09:24","guid":{"rendered":"https:\/\/www.nyugdijspecialista.hu\/?p=1085"},"modified":"2023-06-23T18:10:18","modified_gmt":"2023-06-23T16:10:18","slug":"tartalek-celtartalek","status":"publish","type":"post","link":"https:\/\/digi-web.hu\/nysp\/tartalek-celtartalek\/","title":{"rendered":"C\u00e9ltartal\u00e9k: mire \u00e9s mennyit k\u00e9pezz\u00fcnk?"},"content":{"rendered":"<p style=\"text-align: left;\">C\u00e9ltartal\u00e9kot k\u00e9pezni nem csak a mag\u00e1nembereknek kell \/kellene\/, hanem a c\u00e9geknek is. Az https:\/\/perfekt.blog.hu oldalon olvastam a cikket amit k\u00f6zz\u00e9 teszek, mert hasznosnak tal\u00e1ltam.<\/p>\n<p>M\u00e9g mindig aktu\u00e1lis. J\u00fanius 30.-ig ad\u00f3 mentesen.<\/p>\n<h6 class=\"title\" style=\"text-align: left;\"><a href=\"https:\/\/perfekt.blog.hu\/2021\/03\/01\/zarjuk_az_uzleti_evet_celtartalek_kepzes\">Z\u00c1RJUK AZ \u00dcZLETI \u00c9VET \u2013 C\u00c9LTARTAL\u00c9K K\u00c9PZ\u00c9S<\/a><\/h6>\n<p style=\"text-align: left;\"><span class=\"author\">\u00edrta:\u00a0<a href=\"https:\/\/blog.hu\/user\/1457134\/tab\/msg\">Dr. Sztan\u00f3 Imre<\/a><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-size: 16px;\">A c\u00e9ltartal\u00e9k k\u00e9pz\u00e9si k\u00f6telezetts\u00e9g az \u00f6sszem\u00e9r\u00e9s \u00e9s az \u00f3vatoss\u00e1g sz\u00e1mviteli alapelvekb\u0151l vezethet\u0151 le. Az \u00f3vatoss\u00e1g elve ki is emeli: \u201eA t\u00e1rgy\u00e9vi eredm\u00e9ny meghat\u00e1roz\u00e1sa sor\u00e1n az \u00e9rt\u00e9kveszt\u00e9s elsz\u00e1mol\u00e1s\u00e1val, a <\/span><strong style=\"font-size: 16px;\">c\u00e9ltartal\u00e9k k\u00e9pz\u00e9s\u00e9vel<\/strong><span style=\"font-size: 16px;\">\u00a0kell figyelembe venni az el\u0151rel\u00e1that\u00f3 kock\u00e1zatot \u00e9s felt\u00e9telezhet\u0151 vesztes\u00e9get akkor is, ha az az \u00fczleti \u00e9v m\u00e9rleg\u00e9nek fordul\u00f3napja \u00e9s a m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontja k\u00f6z\u00f6tt v\u00e1lt ismertt\u00e9. Az \u00e9rt\u00e9kcs\u00f6kken\u00e9seket, az \u00e9rt\u00e9kveszt\u00e9seket \u00e9s a\u00a0<\/span><strong style=\"font-size: 16px;\">c\u00e9ltartal\u00e9kokat el kell sz\u00e1molni<\/strong><span style=\"font-size: 16px;\">, f\u00fcggetlen\u00fcl att\u00f3l, hogy az \u00fczleti \u00e9v eredm\u00e9nye nyeres\u00e9g vagy vesztes\u00e9g.\u201d\u00a0 Mindez azt jelenti, hogy a\u00a0<\/span><strong style=\"font-size: 16px;\">c\u00e9ltartal\u00e9k k\u00e9pz\u00e9s<\/strong><span style=\"font-size: 16px;\">\u00a0illetve annak\u00a0<\/span><strong style=\"font-size: 16px;\">felold\u00e1sa\u00a0<\/strong><span style=\"font-size: 16px;\">az \u00fczleti \u00e9v eredm\u00e9ny\u00e9nek pontos\u00edt\u00e1s\u00e1t szolg\u00e1lja. A c\u00e9ltartal\u00e9k elsz\u00e1mol\u00e1s\u00e1val az adott id\u0151szak ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00e9t cs\u00f6kkentj\u00fck \u00e9s ezzel l\u00e9nyeg\u00e9ben a k\u00f6vetkez\u0151 \u00fczleti \u00e9v(ek) v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9geinek, k\u00f6lts\u00e9geinek, r\u00e1ford\u00edt\u00e1sainak a fedezet\u00e9t teremtj\u00fck meg. Az \u00f6sszem\u00e9r\u00e9s elve pedig azzal \u00e9rv\u00e9nyes\u00fcl, hogy a k\u00f6telezetts\u00e9g az adott \u00fczleti \u00e9v tev\u00e9kenys\u00e9g\u00e9hez kapcsol\u00f3dik.<\/span><\/p>\n<div class=\"entry\">\n<div class=\"popup_icon_container popup_icon_container_notext imgnotext\" style=\"text-align: left;\"><img decoding=\"async\" class=\"imgnotext open-in-modal\" src=\"https:\/\/m.blog.hu\/pe\/perfekt\/image\/pexels-photo-3182778.jpeg\" alt=\"pexels-photo-3182778.jpeg\" width=\"386\" height=\"217\" \/><\/div>\n<p style=\"text-align: left;\"><a id=\"more16443592\" name=\"more16443592\"><\/a><\/p>\n<p style=\"text-align: left;\">A c\u00e9ltartal\u00e9k k\u00e9pz\u00e9s \u00f6sszef\u00fcgg a\u00a0<strong>v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gekkel<\/strong>\u00a0illetve a\u00a0<strong>j\u00f6v\u0151beni k\u00f6lts\u00e9gekkel.<\/strong><\/p>\n<p style=\"text-align: left;\">Az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny terh\u00e9re\u00a0<strong>c\u00e9ltartal\u00e9kot kell k\u00e9pezni<\/strong>\u00a0&#8211; a sz\u00fcks\u00e9ges m\u00e9rt\u00e9kben &#8211; azokra a m\u00faltbeli, illetve a folyamatban l\u00e9v\u0151 \u00fcgyletekb\u0151l, szerz\u0151d\u00e9sekb\u0151l sz\u00e1rmaz\u00f3, harmadik felekkel szembeni\u00a0<strong>fizet\u00e9si k\u00f6telezetts\u00e9gekre<\/strong>, amelyek a\u00a0<strong>m\u00e9rlegfordul\u00f3napon<\/strong>\u00a0val\u00f3sz\u00edn\u0171 vagy bizonyos, hogy fenn\u00e1llnak, de \u00f6sszeg\u00fck vagy esed\u00e9kess\u00e9g\u00fck id\u0151pontja m\u00e9g bizonytalan, \u00e9s azokra a v\u00e1llalkoz\u00f3 a sz\u00fcks\u00e9ges fedezetet m\u00e1s m\u00f3don nem biztos\u00edtotta. Ezekre a v\u00e1rhat\u00f3an felmer\u00fcl\u0151 k\u00f6telezetts\u00e9gekre &#8211; gazdas\u00e1gi sz\u00e1m\u00edt\u00e1sok alapj\u00e1n \u2013\u00a0<strong>c\u00e9ltartal\u00e9kot kell (k\u00f6telez\u0151) k\u00e9pezni<\/strong>, melyet\u00a0<strong>egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt<\/strong>\u00a0sz\u00e1molunk el. (A k\u00f6vetkez\u0151 elsz\u00e1mol\u00e1si id\u0151szakban a felold\u00e1st pedig egy\u00e9b bev\u00e9telk\u00e9nt k\u00f6nyvelj\u00fck.) \/A jogc\u00edmeket a sz\u00e1mvitelr\u0151l sz\u00f3l\u00f3 2000. \u00e9vi C. t\u00f6rv\u00e9ny 41.\u00a7 (1) felsorolja\/ A\u00a0<strong>c\u00e9ltartal\u00e9k k\u00e9pz\u00e9s \u00f6sszeg\u00e9t<\/strong>\u00a0a m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontj\u00e1ig rendelkez\u00e9sre \u00e1ll\u00f3 inform\u00e1ci\u00f3k alapj\u00e1n lehet sz\u00e1mba venni.<\/p>\n<p style=\"text-align: left;\">Az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny terh\u00e9re &#8211; a val\u00f3s eredm\u00e9ny meg\u00e1llap\u00edt\u00e1sa \u00e9rdek\u00e9ben a sz\u00fcks\u00e9ges m\u00e9rt\u00e9kben &#8211;\u00a0<strong>c\u00e9ltartal\u00e9k k\u00e9pezhet\u0151<\/strong>\u00a0az olyan v\u00e1rhat\u00f3, jelent\u0151s \u00e9s id\u0151szakonk\u00e9nt ism\u00e9tl\u0151d\u0151 j\u00f6v\u0151beni k\u00f6lts\u00e9gekre (k\u00fcl\u00f6n\u00f6sen a fenntart\u00e1si, az \u00e1tszervez\u00e9si k\u00f6lts\u00e9gekre, a k\u00f6rnyezetv\u00e9delemmel kapcsolatos k\u00f6lts\u00e9gekre), amelyekr\u0151l a m\u00e9rlegfordul\u00f3napon felt\u00e9telezhet\u0151 vagy bizonyos, hogy a j\u00f6v\u0151ben felmer\u00fclnek, de \u00f6sszeg\u00fck vagy felmer\u00fcl\u00e9s\u00fck id\u0151pontja m\u00e9g bizonytalan \u00e9s nem sorolhat\u00f3k a passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sok k\u00f6z\u00e9. Ez a\u00a0<strong>c\u00e9ltartal\u00e9k k\u00e9pz\u00e9si lehet\u0151s\u00e9g<\/strong>\u00a0is az \u00fczleti \u00e9v pontosabb eredm\u00e9ny\u00e9nek meg\u00e1llap\u00edt\u00e1s\u00e1t szolg\u00e1lja. Ilyen c\u00edmen c\u00e9ltartal\u00e9k a szok\u00e1sos \u00fczleti tev\u00e9kenys\u00e9g rendszeres \u00e9s folyamatosan felmer\u00fcl\u0151 k\u00f6lts\u00e9geire\u00a0<strong>nem k\u00e9pezhet\u0151<\/strong>. A v\u00e1llalkoz\u00e1snak sz\u00e1mviteli politik\u00e1j\u00e1ban kell r\u00f6gz\u00edtenie a c\u00e9ltartal\u00e9k k\u00e9pz\u00e9sre szab\u00e1lyokat.<\/p>\n<p style=\"text-align: left;\">Itt eml\u00edtj\u00fck meg a halasztott r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt\u00a0<strong>nem realiz\u00e1lt \u00e1rfolyamvesztes\u00e9gre k\u00e9pzett c\u00e9ltartal\u00e9k\u00a0<\/strong>k\u00e9pz\u00e9st is. Erre vonatkoz\u00f3an is a sz\u00e1mviteli politika keret\u00e9ben kell d\u00f6nteni. Ha a v\u00e1llalkoz\u00f3 \u00e9l az \u00e1rfolyamvesztes\u00e9g akt\u00edv elhat\u00e1rol\u00e1s\u00e1val, \u00fagy a c\u00e9ltartal\u00e9k k\u00e9pz\u00e9s term\u00e9szetesen k\u00f6telez\u0151 feladat.<\/p>\n<p style=\"text-align: left;\">Fontos kiemelni, hogy a\u00a0<strong>m\u00e9rleg fordul\u00f3napj\u00e1n<\/strong>\u00a0fenn\u00e1ll\u00f3 k\u00f6telezetts\u00e9gekb\u0151l, illetve a v\u00e1rhat\u00f3 k\u00f6lts\u00e9gekb\u0151l kell kiindulni a c\u00e9ltartal\u00e9k elsz\u00e1mol\u00e1s\u00e1n\u00e1l, de az inform\u00e1ci\u00f3kat akkor is figyelembe kell venni, ha azok az\u00a0<strong>\u00fczleti \u00e9v fordul\u00f3napja \u00e9s a m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontja k\u00f6z\u00f6tt v\u00e1ltak ismertt\u00e9.<\/strong><\/p>\n<p style=\"text-align: left;\">A gyakorlati munka sor\u00e1n gyakran felvet\u0151dik, hogy az adott gazdas\u00e1gi esem\u00e9ny hat\u00e1sa az\u00a0<strong>id\u0151beli elhat\u00e1rol\u00e1sok<\/strong>\u00a0vagy a\u00a0<strong>c\u00e9ltartal\u00e9kok<\/strong>\u00a0k\u00f6z\u00f6tt ker\u00fcljenek-e elsz\u00e1mol\u00e1sra. S\u0151t el\u0151fordulhat az is, hogy \u00e9ppen\u00a0<strong>k\u00f6vetel\u00e9sk\u00e9nt<\/strong>\u00a0vagy\u00a0<strong>k\u00f6telezetts\u00e9gk\u00e9nt<\/strong>\u00a0kell megjelen\u00edteni a gazdas\u00e1gi esem\u00e9nyt. Erre m\u00e9g az elhat\u00e1rol\u00e1sok t\u00e9mak\u00f6r\u00e9n\u00e9l visszat\u00e9r\u00fcnk.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e9ltartal\u00e9kot k\u00e9pezni nem csak a mag\u00e1nembereknek kell \/kellene\/, hanem a c\u00e9geknek is. Az https:\/\/perfekt.blog.hu oldalon olvastam a cikket amit k\u00f6zz\u00e9 teszek, mert hasznosnak tal\u00e1ltam. M\u00e9g mindig aktu\u00e1lis. J\u00fanius 30.-ig ad\u00f3 &hellip;<\/p>\n","protected":false},"author":2,"featured_media":1087,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[14],"tags":[32,26],"class_list":["post-1085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cegeknek","tag-ado","tag-cegeknek"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00e9ltartal\u00e9k: mire \u00e9s mennyit k\u00e9pezz\u00fcnk? - nyugd&iacute;jspecialista.hu<\/title>\n<meta name=\"description\" content=\"C\u00e9ltartal\u00e9kot k\u00e9pezni nem csak a mag\u00e1nembereknek kell \/kellene\/, hanem a c\u00e9geknek is. M\u00e9g mindig aktu\u00e1lis. 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