Dr.

Sztanó Imre

A számvitel alapjai
Negyedik, átdolgozott kiadás

PR-028/19 Budapest, 2019

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© Dr. Sztanó Imre, 2019

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 TARTALOMJEGYZÉK
(OĘV]y ...............................................................................................................11

9iOODONR]iVpVV]iPYLWHO..............................................................................13
1.1. A számvitel fogalma, célja, tárgya és feladata ...........................................15
1.2. A számvitel területei...................................................................................18
$YiOODONR]iVLWHYpNHQ\VpJHUĘIRUUiVDL ......................................................19
1.4. A vállalkozás eszközei és forrásai ..............................................................21
1.4.1. A vállalkozás eszközei......................................................................23
1.4.2. A vállalkozás forrásai .......................................................................24
1.5. Leltár, leltározás .........................................................................................26
1.5.1. A leltár, a leltározás fogalma ............................................................26
1.5.2. A leltározás fajtái ..............................................................................29
$OHOWiUR]iVLGĘEHQLYpJUHKDMWiVD .....................................................30
1.5.4. A leltározás módja ............................................................................31
$OHOWiUR]iVVRUiQYpJUHKDMWDQGyIHODGDWRN ......................................32
1.6. A gazdasági események..............................................................................34
$]DODSYHWĘJD]GDViJLHVHPpQ\HN ...................................................35
1.6.2. Összetett gazdasági események........................................................39
$JD]GDViJLHVHPpQ\HNKDWiVDL........................................................43
$JD]GDViJLHVHPpQ\HNKDWiViQDNU|J]tWpVH .............................................44
1.7.1. A könyvviteli számla ........................................................................44
$IĘN|Q\YLV]iPOiNDGDWiOORPiQ\D .................................................45
$IĘN|Q\YLV]iPOiNFVRSRUWRVtWiVDpVMHOOHP]ĘL ..............................46
1.7.3.1. Eszközszámlák ...........................................................................48
1.7.3.2. Forrásszámlák ............................................................................48
.|OWVpJpVUiIRUGtWiVV]iPOiN ....................................................50
1.7.3.4. Bevételszámlák ..........................................................................51
1.7.3.5. A számlasorok célja ...................................................................53
7HFKQLNDLMHOOHJĦV]iPOiNKHO\HVEtWĘV]iPOiN .........................54

$N|Q\YHOpVJ\DNRUODWD ...............................................................................57
$V]iPODVRURVpVD]LGĘVRURVHOV]iPROiV...................................................59
$V]iPYLWHOLEL]RQ\ODWRN ............................................................................63
$EL]RQ\ODWLHOYDEL]RQ\ODWLIHJ\HOHP ............................................63
$EL]RQ\ODWIRJDOPDDODNLpVWDUWDOPLNHOOpNHL ................................63
$EL]RQ\ODWRNIHOGROJR]iVLUHQGMH ....................................................66
$EL]RQ\ODWRNPHJĘU]pVH .................................................................67
2.3. Az elszámolás folyamata............................................................................67
$]HOV]iPROiVRNHOOHQĘU]pVH......................................................................73
$N|Q\YHOpVLKLEiNMDYtWiViQDNPyGV]HUH..................................................77
6 A SZÁMVITEL ALAPJAI

2.6. A számlakeret .............................................................................................78

$V]iPODNHUHWIHOpStWpVH ...................................................................78
2.6.2. Az egységes számlakeret ..................................................................80
2.6.3. A vállalkozások számlarendje ..........................................................85
2.6.4. A számlaosztályok kapcsolata és az egységes számlakeret
IĘEE|VV]HIJJpVHLQHNEHPXWDWiVD...................................................86

%HV]iPROiVpVN|Q\YYH]HWpV .......................................................................93
$EHV]iPROiVLpVN|Q\YYH]HWpVLN|WHOH]HWWVpJ ..........................................95
$YiOODONR]iVPpUHWHpVDEHV]iPROyIRUPiMD ..................................98
$]pYHVEHV]iPROy ...........................................................................99
(J\V]HUĦVtWHWWpYHVEHV]iPROy .........................................................99
gVV]HYRQWNRQV]ROLGiOWpYHVEHV]iPROy......................................101
,)56V]HULQWLpYHVEHV]iPROy ........................................................102
$EHV]iPROiVpVDN|Q\YYH]HWpVNDSFVRODWD ............................................103
$EHV]iPROiVLLGĘV]DN .............................................................................104
$N|Q\YYH]HWpVpVDEHV]iPROyNDSFVRODWiQDNEHPXWDWiVD ....................105

$PpUOHJIRJDOPDIĘEEMHOOHP]ĘL ............................................................113
4.1. A mérleg fogalma .....................................................................................115
$PpUOHJMHOOHP]ĘL ...................................................................................115
$PpUOHJHNFVRSRUWRVtWiVD........................................................................118
4.4. A mérleg formája, tagolása ......................................................................119
$]pYHVEHV]iPROyPpUOHJpQHNV]iPYLWHOLW|UYpQ\V]HULQWLIHOpStWpVH ...121

$]HUHGPpQ\NLPXWDWiVIRJDOPDIĘEEMHOOHP]ĘL ...................................129
$]HUHGPpQ\V]iPtWiVD ............................................................................131
$]HUHGPpQ\|VV]HWHYĘLD]HUHGPpQ\NDWHJyULiN ...................................134
$]HUHGPpQ\NLPXWDWiV|VV]HiOOtWiVD ........................................................135
$]HUHGPpQ\NLPXWDWiV|VV]HiOOtWiVD|VV]N|OWVpJHOMiUiVVDO...........137
$]HUHGPpQ\NLPXWDWiV|VV]HiOOtWiVDIRUJDOPLN|OWVpJ
eljárással .........................................................................................141
5.3.3. Az összköltség eljárás és a forgalmi költség eljárás
|VV]HKDVRQOtWiVD .............................................................................143
5.3.4. Az adózott eredmény ......................................................................145
$]HUHGPpQ\NLPXWDWiVRNIDMWiLV]HUNH]HWLIHOpStWpVH .............................145
$]HUHGPpQ\NLPXWDWiVMHOOHP]ĘL .............................................................147
$]pYHVEHV]iPROyHUHGPpQ\NLPXWDWiViQDNV]iPYLWHOL
W|UYpQ\V]HULQWLIHOpStWpVH ........................................................................148
 TARTALOMJEGYZÉK 7

$PpUOHJWpWHOHNpUWpNHOpVpQHNiOWDOiQRVV]DEiO\DL .................................151
$]HV]N|]|NEHNHUOpVLEHV]HU]pVLpVHOĘiOOtWiVLpUWpNH ........................157
$EHNHUOpVLpUWpNEHV]HU]pVLN|OWVpJPHJiOODStWiVD .............................158
$EHNHUOpVLpUWpNPHJiOODStWiViQDNQpKiQ\VDMiWRVHVHWH.............163
$]HOĘiOOtWiVLN|OWVpJWDUWDOPD ........................................................165
.|OWVpJUiIRUGtWiVNLDGiV .......................................................165
$]HOĘiOOtWiVLN|OWVpJPHJiOODStWiVD .........................................168

$]HV]N|]|NpUWpNFV|NNHQpVHpVpUWpNYHV]WpVH .......................................169
$]pUWpNFV|NNHQpVpVD]pUWpNFV|NNHQpVLOHtUiV.......................................171
7.2. A terv szerinti értékcsökkenés ..................................................................171
7HUYHQIHOOLpUWpNFV|NNHQpVpVYLVV]DtUiV ...............................................187
7.4. Az eszközök értékvesztése .......................................................................189
$]pUWpNYHV]WpVYLVV]DtUiVD ......................................................................193

$V]iPYLWHOLLQIRUPiFLyNQ\LOYiQRVViJD .................................................195
8.1. Könyvviteli szolgáltatás ...........................................................................197
8.2. Könyvvizsgálat és könyvvizsgálói jelentés .............................................200
1\LOYiQRVViJUDKR]DWDOpVN|]]pWpWHO.......................................................204

$V]iPYLWHOV]DEiO\R]iVD ..........................................................................207
$V]iPYLWHOQHP]HWN|]LV]DEiO\R]iVD .....................................................209
$V]iPYLWHOLN|WHOH]HWWVpJV]DEiO\R]iVDKD]iQNEDQ ................................216
$],)56HNEHYH]HWpVHDPDJ\DUV]iPYLWHOLJ\DNRUODWED .......................222

$V]iPYLWHOLW|UYpQ\iWWHNLQWpVH ............................................................225
$V]iPYLWHOLW|UYpQ\FpOMDKDWiO\D¿OR]y¿iMDV]HUNH]HWH ....................227
10.2. A számviteli alapelvek ...........................................................................231
10.2.1. A vállalkozás folytatásának elve.................................................232
10.2.2. A teljesség elve ...........................................................................233
10.2.3. A valódiság elve..........................................................................235
10.2.4. Az óvatosság elve .......................................................................235
10.2.5. Az összemérés elve .....................................................................236
$WDUWDORPHOVĘGOHJHVVpJHDIRUPiYDOV]HPEHQHOY ...................236
10.2.7. Az egyedi értékelés elve .............................................................237
$EUXWWyHOV]iPROiVHOYH .............................................................237
$]LGĘEHOLHOKDWiUROiVHOYH .........................................................238
10.2.10. A lényegesség elve....................................................................238
$N|OWVpJKDV]RQ|VV]HYHWpVpQHNHOYH......................................239
8 A SZÁMVITEL ALAPJAI

10.2.12. A világosság elve ......................................................................239

10.2.13. A folytonosság elve ..................................................................240
10.2.14. A következetesség elve .............................................................240
$QHPQHYHVtWHWWDODSHOYHN .......................................................240
$V]iPYLWHOLSROLWLNDWDUWDOPD|VV]HiOOtWiVD ..........................................241

(V]N|]|NDPpUOHJEHQ.............................................................................243
11.1. Befektetett eszközök ..............................................................................246
11.1.1. Immateriális javak ......................................................................246
11.1.2. Tárgyi eszközök ..........................................................................253
11.1.3. Befektetett pénzügyi eszközök ...................................................262
11.2. Forgóeszközök .......................................................................................271
11.2.1 Készletek .....................................................................................271
11.2.1.1. Vásárolt készletek ...............................................................272
6DMiWWHUPHOpVĦNpV]OHWHN ....................................................284
11.2.2. Követelések ...............................................................................287
eUWpNSDStURN ...............................................................................299
11.2.4. Pénzeszközök..............................................................................304
$NWtYLGĘEHOLHOKDWiUROiVRN ....................................................................311

)RUUiVRNDPpUOHJEHQ .............................................................................315
$VDMiWWĘNH .............................................................................................318
-HJ\]HWWWĘNH ...............................................................................319
-HJ\]HWWGHPpJEHQHP¿]HWHWWWĘNH .........................................323
7ĘNHWDUWDOpN ................................................................................326
12.1.4. Eredménytartalék........................................................................328
12.1.5. Lekötött tartalék .........................................................................330
12.1.6. Értékelési tartalék .......................................................................331
12.1.7. Adózott eredmény.......................................................................333
12.2. Céltartalékok ..........................................................................................336
12.3. Kötelezettségek ......................................................................................338
12.3.1. Hosszú lejáratú kötelezettségek..................................................341
12.3.2. Rövid lejáratú kötelezettségek....................................................343
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kötelezettségek ...........................................................................346
$GyNpVDGyMHOOHJĦN|WHOH]HWWVpJHN ............................................349
12.3.5. A kötelezettségek értékelése, elszámolása..................................351
3DVV]tYLGĘEHOLHOKDWiUROiVRN .................................................................357

$]HUHGPpQ\NLPXWDWiV ..........................................................................361
$]pUWpNHVtWpVQHWWyiUEHYpWHOH ...............................................................364
$]DNWLYiOWVDMiWWHOMHVtWPpQ\HNpUWpNH ...................................................366
 TARTALOMJEGYZÉK 9

(J\pEEHYpWHOHN .....................................................................................367
13.4. Költségek költségnemek szerint ............................................................370
$]pUWpNHVtWpVN|OWVpJHL ..........................................................................372
(J\pEUiIRUGtWiVRN .................................................................................373
3pQ]J\LPĦYHOHWHNHUHGPpQ\H ............................................................378
13.8. Az adózott eredmény..............................................................................383

$NLHJpV]tWĘPHOOpNOHW ..............................................................................385
$NLHJpV]tWĘPHOOpNOHWOpQ\HJHpVV]HUHSH .............................................387
$NLHJpV]tWĘPHOOpNOHWWDUWDOPD ..............................................................388
14.2.1. Általános rész .............................................................................389
6SHFL¿NXVUpV] ............................................................................391
$PpUOHJKH]NDSFVROyGyNLHJpV]tWpVHN...............................391
$]HUHGPpQ\NLPXWDWiVKR]NDSFVROyGyNLHJpV]tWpVHN ........394
14.2.3. Tájékoztató rész ..........................................................................395
&DVKÀRZNLPXWDWiV ...................................................................397
.RUPiQ\RNUpV]pUH¿]HWHWW|VV]HJHNUĘOV]yOyMHOHQWpV .............400

$]]OHWLMHOHQWpV ......................................................................................401
15.1. Az üzleti jelentés lényege és szerepe .....................................................403
15.2. Az üzleti jelentés tartalma ......................................................................404

$V]iPYLWHOLSROLWLND|VV]HiOOtWiVD ..........................................................407
ÈOWDOiQRVMHOOHJĦV]iPYLWHOSROLWLNDLG|QWpVHN ......................................413
$]pUWpNHOpVLV]DEiO\]DWKR]NDSFVROyGyV]iPYLWHOSROLWLNDL
döntések .................................................................................................428
$OHOWiUNpV]tWpVKH]pVOHOWiUR]iVKR]NDSFVROyGy
számvitel-politikai döntések ..................................................................438
$]|QN|OWVpJV]iPtWiVLV]DEiO\]DWKR]NDSFVROyGy
számvitel-politikai döntések ..................................................................439
$SpQ]NH]HOpVLV]DEiO\]DWKR]NDSFVROyGyV]iPYLWHOSROLWLNDL
döntések .................................................................................................440
$V]iPODUHQGKH]NDSFVROyGyV]iPYLWHOSROLWLNDLG|QWpVHN ...................441
$EL]RQ\ODWLV]DEiO\]DWKR]NDSFVROyGyV]iPYLWHOSROLWLNDL
döntések .................................................................................................443

)HOKDV]QiOWLURGDORP.....................................................................................445
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1.6. A GAZDASÁGI ESEMÉNYEK

$PpUOHJDYiOODONR]iVHV]N|]HLQHNpVIRUUiVDLQDNiOODSRWiWPXWDWMDHJ\DGRWW
LGĘSRQWUDYHWtWYH
.|QQ\ĦHONpS]HOQLKRJ\HJ\vállalkozás eszközei és forrásai állandó moz-
gásban vannak.$V]iPYLWHODODSYHWĘHQHPR]JiVRNPHJ¿J\HOpVpUHIyNXV]iO
PpJSHGLJ~J\KRJ\DONRWyHOHPHLUHERQWYDN|YHWLQ\RPRQD]~MUDWHUPHOpVLIR-
O\DPDWRW (]HNHW D] HOHPHNHW |VV]HWHYĘNHW KtYMXN JD]GDViJL HVHPpQ\HNQHN
JD]GDViJLPĦYHOHWHNQHN
$JD]GDViJLHVHPpQ\RO\DQEHDYDWNR]iVDPHO\QHNKDWiViUDPHJYiOWR]LND
YiOODONR]y YDJ\RQL pV M|YHGHOPL KHO\]HWH YDJ\LV vagyonmozgás N|YHWNH]LN
EH0iVNpSSHQIRJDOPD]YDagazdasági eseményolyan beavatkozás, amely
YiOWR]iVWLGp]HOĘDYiOODONR]iVYDJ\RQiQDN|VV]HWpWHOpEHQpVHUHGPpQ\pQHN
alakulásában.$JD]GDViJLHVHPpQ\HNHWPiVNpSSHQJD]GDViJLPĦYHOHWHNQHN
LVQHYH]]N
$JD]GDViJLPĦYHOHWHNW|EEIpOHLVPpUYDODSMiQFVRSRUWRVtWKDWyN
$WiUVDGDOPL~MUDWHUPHOpVLIRO\DPDWKR]YDOyWDUWR]iVXNV]HULQWDJD]GDViJL
PĦYHOHWHNKiURPIpOpNOHKHWQHN
± termelési szakaszba tartozó,
± forgalmi szakaszba tartozó és
± elosztási szakaszba tartozó gazdasági események.
$JD]GDViJLHVHPpQ\HNHWDYiOODONR]iVYDJ\RQLpVM|YHGHOPLYLV]RQ\DLUDJ\D-
NRUROWKDWiVXNDODSMiQLVFVRSRUWRVtWKDWMXN(]DODSMiQDJD]GDViJLHVHPpQ\HN
PĦYHOHWHNNpWIpOpNOHKHWQHN
 VÁLLALKOZÁS ÉS SZÁMVITEL 

$]DODSYHWĘJD]GDViJLHVHPpQ\HN
9L]VJiOMXNPHJUpV]OHWHVHQDJD]GDViJLHVHPpQ\HNWDUWDOPiWpVD]RNKDWiVDLW
$ODSYHWĘQHN – YDJ\PiVQpYHQHJ\V]HUĦQHN – DNNRUWHNLQWKHWMNDJD]GDViJL
HVHPpQ\WKDDQQDNhatása csak a vállalkozás vagyoni helyzetét érintipVQHP
J\DNRUROKDWiVWDQQDNM|YHGHOPLYLV]RQ\DLUD
$]DODSYHWĘJD]GDViJLPĦYHOHWHNQpJ\IDMWiMiWD]DOiEELiEUDV]HPOpOWHWL

$N|QQ\HEEPHJpUWpVpUGHNpEHQHJ\SpOGiQNHUHV]WOPXWDWMXNEHDJD]GD-
ViJLHVHPpQ\HNKDWiVDLW

3pOGD
(J\YiOODONR]iVQ\LWyPpUOHJpQHNDGDWDLH]HUIRULQWEDQDN|YHWNH]ĘN

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7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  6]iOOtWyLN|WHOH]HWWVpJ 
gVV]HVHQ  gVV]HVHQ 
NYA = NYP
 A SZÁMVITEL ALAPJAI

A) Eszközkörforgás

(V]N|]N|UIRUJiV HVHWpQ D] HJ\LN HV]N|] XJ\DQDNNRUD |VV]HJJHO Q|YHNV]LN PLQW

DPHQQ\LYHOHJ\PiVLNHV]N|]FV|NNHQ$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJ-
EHQNLPXWDWRWWHV]N|]|NiWUHQGH]ĘGQHN|VV]HWpWHONPHJYiOWR]LNGH|VV]HJNEHQ
|VV]pUWpNNEHQYiOWR]DWODQRNPDUDGQDN$PpUOHJIĘ|VV]HJHDJD]GDViJLHVHPpQ\
KDWiViUDQHPYiOWR]LNPHJ

DODSYHWĘJD]GDViJLHVHPpQ\
$WiUVDViJ()WNpV]SpQ]pUWDQ\DJRWYiViURO

$JD]GDViJLHVHPpQ\KDWiViUDQ|YHNV]LND]DQ\DJRNiOORPiQ\DpVXJ\DQDNNR-
UD|VV]HJJHOFV|NNHQDNpV]SpQ]iOORPiQ\/pQ\HJpEHQazHJ\LNHV]N|]QĘD
PiVLNHV]N|]SHGLJFV|NNHQ

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$.7Ë9È. 3$66=Ë9È.
7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  6]iOOtWyLN|WHOH]HWWVpJ 
$Q\DJ 
gVV]HVHQ  gVV]HVHQ 

A+a–a=P

± 

%7ĘNHEHYRQiVDDYiOODONR]iVED

7ĘNHEHYRQiV HVHWpQ D] HJ\LN HV]N|] XJ\DQDNNRUD |VV]HJJHO Q|YHNV]LN PLQW

DPHQQ\LYHOD]HJ\LNIRUUiV$JD]GDViJLHVHPpQ\KDWiViUDPLQGD]HV]N|]iO-
ORPiQ\PLQGDIRUUiViOORPiQ\D]RQRV|VV]HJJHOQ|YHNV]LN(EEHQD]HVHWEHQ
PiUDPpUOHJIĘ|VV]HJHLVPHJYiOWR]LND]D]Q|YHNV]LN

DODSYHWĘJD]GDViJLHVHPpQ\
$WiUVDViJDQ\DJRWYiViURODV]iOOtWyWyO()W|VV]HJEHQGHD
NLHJ\HQOtWpVUHNpVĘEENHUOVRUKDODV]WRWW¿]HWpV

$JD]GDViJLHVHPpQ\KDWiViUDQ|YHNV]LND]DQ\DJRNiOORPiQ\DGHH]]HOHJ\WW
QĘDV]iOOtWyNNDOV]HPEHQLN|WHOH]HWWVpJ|VV]HJHLV(EEHQD]HVHWEHQazesz-
köz- és forrásállomány azonos összeggel növekszik.
 VÁLLALKOZÁS ÉS SZÁMVITEL 

$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJDN|YHWNH]ĘOHV]

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7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  6]iOOtWyLN|WHOH]HWWVpJ 
$Q\DJ 
gVV]HVHQ  gVV]HVHQ 

A+b=P+b

 

C) Forráskörforgás

)RUUiVN|UIRUJiVNRU D] HJ\LN IRUUiV XJ\DQDNNRUD |VV]HJJHO FV|NNHQ PLQW

DPHQQ\LYHOHJ\PiVLNIRUUiVQ|YHNV]LN$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJ
IRUUiVROGDODUHQGH]ĘGLNiW$IRUUiVRN|VV]HJHYiOWR]DWODQPDUDGGH|VV]HWpWH-
ONPHJYiOWR]LN$PpUOHJIĘ|VV]HJpWDJD]GDViJLHVHPpQ\KDWiVDQHPpULQWL

DODSYHWĘJD]GDViJLHVHPpQ\
$WiUVDViJD()WV]iOOtWyLN|WHOH]HWWVpJHWKLWHOOHOHJ\HQOtWLNL

$JD]GDViJLHVHPpQ\KDWiViUDDV]iOOtWyLN|WHOH]HWWVpJ|VV]HJHFV|NNHQXJ\DQ-
DNNRUDKLWHOWDUWR]iViOORPiQ\DD]RQRV|VV]HJJHOQĘ/pQ\HJpEHQWHKiWD]egyik
IRUUiVQĘDPiVLNIRUUiVSHGLJFV|NNHQ

$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJDN|YHWNH]ĘNpSSHQDODNXO

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$.7Ë9È. 3$66=Ë9È.
7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  6]iOOtWiVLN|WHOH]HWWVpJ 
$Q\DJ  +LWHOWDUWR]iV 
gVV]HVHQ  gVV]HVHQ 

A=P+c–c

 ±
 A SZÁMVITEL ALAPJAI

'7ĘNHNLYRQiVDYiOODONR]iVEyO

7ĘNHNLYRQiVNRUD]HJ\LNIRUUiVXJ\DQDNNRUD|VV]HJJHOFV|NNHQPLQWDPHQ\-
Q\LYHOD]HJ\LNHV]N|]$JD]GDViJLHVHPpQ\KDWiViUDPLQGD]HV]N|]PLQGD
IRUUiViOORPiQ\PLQGDPpUOHJIĘ|VV]HJHFV|NNHQ

DODSYHWĘJD]GDViJLHVHPpQ\
$WiUVDViJYLVV]D¿]HW()WKLWHOWN|WHOH]HWWVpJHW

$JD]GDViJLHVHPpQ\KDWiViUDFV|NNHQDNpV]SpQ]iOORPiQ\GHH]]HOHJ\WW
csökken a hiteltartozás összege is.

$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJD]DOiEELDNV]HULQWDODNXO

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$.7Ë9È. 3$66=Ë9È.
7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  6]iOOtWyLN|WHOH]HWWVpJ 
$Q\DJ  +LWHOWDUWR]iV 
gVV]HVHQ  gVV]HVHQ 

A–d=P–d

± ±

$]DODSYHWĘJD]GDViJLHVHPpQ\HNKDWiVDWHKiWDN|YHWNH]ĘPyGRQIRJODOKDWy
össze:
HVHPpQ\FVDND]HV]N|]|N|VV]HWpWHOHYiOWR]LN  D ± D
HVHPpQ\D]RQRV|VV]HJJHOQĘD]HV]N|]pVDIRUUiVpUWpNH  E  E
HVHPpQ\FVDNDIRUUiVRN|VV]HWpWHOHYiOWR]LN  F ± F
HVHPpQ\D]RQRV|VV]HJJHOFV|NNHQD]HV]N|]pVDIRUUiVpUWpNH ± G ± G

1H IHOHMWVN HO KRJ\ D] DODSYHWĘ JD]GDViJL HVHPpQ\HN HVHWpQ QHP NHOO
eredményhatással számolni.

$ JD]GDViJL HVHPpQ\HNHW N|YHWĘHQ D ]iUyDNWtYiN =$ pV D ]iUySDVV]tYiN

=3pUWpNHDN|YHWNH]Ę
=$  1<$  D ± D  E ± G
=$   ± ±  

=3  1<3  E  F ± F ± G
=3   ± ±  

ZA = ZP
 VÁLLALKOZÁS ÉS SZÁMVITEL 

1.6.2. Összetett gazdasági események

gVV]HWHWWQHN PLQĘVO HJ\ JD]GDViJL HVHPpQ\ KD hatása a vállalkozásnak
mind avagyoni,mind ajövedelmi helyzetét érinti. $]LO\HQJD]GDViJLHVH-
PpQ\ a mérlegben DYDJ\RQEDQ és az eredménykimutatásban D]HUHGPpQ\
DODNXOiViEDQLVYiOWR]iVWLGp]HOĘ
$]|VV]HWHWWJD]GDViJLPĦYHOHWHNQHNLVQpJ\IDMWiMDYDQ

A) Eszköznövekedés

(V]N|]Q|YHNHGpV HVHWpQ D] HV]N|]FV|NNHQpVW [1 HJ\ QDJ\REE |VV]HJĦ HV]-

N|]Q|YHNHGpV[2N|YHWLpVHQQHNKDWiViUDHUHGPpQ\NHOHWNH]LN$]HJ\V]H-
UĦVtWpVPLDWWD]DGy]iVWyOLWWHOWHNLQWQN$]|VV]HIJJpVHNDN|YHWNH]ĘN
x2 > x1
x2 – x1 = E (nyereség)

|VV]HWHWWJD]GDViJLHVHPpQ\
$WiUVDViJ()WpUWpNĦDQ\DJRWpUWpNHVtW()WNpV]SpQ]pUW

$ JD]GDViJL HVHPpQ\ KDWiViUD FV|NNHQ D] DQ\DJRN iOORPiQ\D  ( )W

HV]N|]FV|NNHQpV$]pUWpNHVtWpVN|YHWNH]WpEHQQĘDNpV]SpQ]iOORPiQ\()W
HV]N|]Q|YHNHGpV A tranzakció hatására nyereség keletkezik  ( )W ±
()W ()W|VV]HJEHQ
 A SZÁMVITEL ALAPJAI

$ JD]GDViJL HVHPpQ\ KDWiVD D PpUOHJEHQ D N|YHWNH]ĘNpSSHQ PXWDWNR]LN

PHJ

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7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  (UHGPpQ\ 
$Q\DJ  6]iOOtWyLN|WHOH]HWWVpJ 
+LWHOWDUWR]iV 
gVV]HVHQ  gVV]HVHQ 

A+e
NY = e
 
1<  ±
( 

%(V]N|]FV|NNHQpV

(V]N|]FV|NNHQpVHVHWpQD]HV]N|]FV|NNHQpVW[1HJ\NLVHEE|VV]HJĦHV]N|]-
Q|YHNHGpV[2N|YHWLpVHQQHNKDWiViUDHUHGPpQ\NHOHWNH]LN$]|VV]HIJJp-
VHNDN|YHWNH]ĘN
x1 > x2
x2 – x1 = E (veszteség)

|VV]HWHWWJD]GDViJLHVHPpQ\
$WiUVDViJ()WpUWpNĦDQ\DJRWpUWpNHVtW()WNpV]SpQ]pUW

$ JD]GDViJL HVHPpQ\ KDWiViUD FV|NNHQ D] DQ\DJRN iOORPiQ\D  ( )W

HV]N|]FV|NNHQpV$]pUWpNHVtWpVN|YHWNH]WpEHQQĘDNpV]SpQ]iOORPiQ\(
)WHV]N|]Q|YHNHGpVA tranzakció hatására veszteség keletkezik±
±()W|VV]HJEHQ(]DYHV]WHVpJFV|NNHQWLDPiUHOpUWQ\HUHVpJHW

$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJDN|YHWNH]ĘPyGRQDODNXO

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7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  (UHGPpQ\ 
$Q\DJ  6]iOOtWyLN|WHOH]HWWVpJ 
+LWHOWDUWR]iV 
gVV]HVHQ  gVV]HVHQ 
 VÁLLALKOZÁS ÉS SZÁMVITEL 

A–f
V=f
± 
9  ±
( ± 

C) Forrásnövekedés

)RUUiVQ|YHNHGpVHVHWpQDJD]GDViJLHVHPpQ\KDWiViUDDIRUUiVRNiOORPiQ\D±D
N|WHOH]HWWVpJHN|VV]HJH±QĘPLQHNN|YHWNH]WpEHQYHV]WHVpJM|QOpWUH

|VV]HWHWWJD]GDViJLHVHPpQ\
$ WiUVDViJRW  ( )W EtUViJ PHJ¿]HWpVpUH N|WHOH]WpN PHO\QHN WHOMHVtWpVpUH
PpJQHPNHUOWVRUNLHJ\HQOtWpVNpVĘEEOHV]KDODV]WRWW¿]HWpVVHO

$JD]GDViJLHVHPpQ\KDWiViUDQĘD]HJ\pEN|WHOH]HWWVpJ|VV]HJH()WIRU-
UiVQ|YHNHGpV$N|WHOH]HWWVpJQ|YHNHGpVHN|YHWNH]WpEHQcsökken a vállalko-
zás eredményeLV()WIRUUiVFV|NNHQpV(]DYHV]WHVpJFV|NNHQWLDPiU
HOpUWQ\HUHVpJHW
$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJDN|YHWNH]ĘOHV]

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7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  (UHGPpQ\ 
$Q\DJ  6]iOOtWyLN|WHOH]HWWVpJ 
+LWHOWDUWR]iV 
(J\pEN|WHOH]HWWVpJ 
gVV]HVHQ  gVV]HVHQ 

P+g
V=g
± 
9 
( ± 
 A SZÁMVITEL ALAPJAI

D) Forráscsökkenés

)RUUiVFV|NNHQpVUĘOEHV]pOQNKDDIRUUiViOORPiQ\±DN|WHOH]HWWVpJHN|VV]HJH
±FV|NNHQPLQHNN|YHWNH]WpEHQQ\HUHVpJNHOHWNH]LN

|VV]HWHWWJD]GDViJLHVHPpQ\
$V]iOOtWyLN|WHOH]HWWVpJHNEĘO()W|VV]HJHWHOHQJHGWHN

$JD]GDViJLHVHPpQ\KDWiViUDFV|NNHQDV]iOOtWyLN|WHOH]HWWVpJ|VV]HJH()W
IRUUiVFV|NNHQpV $] HOHQJHGHWW N|WHOH]HWWVpJ XJ\DQDNNRU Q|YHOL D] HUHGPpQ\W
 ( )W IRUUiVQ|YHNHGpV $ WUDQ]DNFLy KDWiViUD  ( )WWDO QĘ D YiOODONR]iV
eredménye.

$JD]GDViJLHVHPpQ\KDWiViUDDPpUOHJD]DOiEELDNV]HULQWDODNXO

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$.7Ë9È. 3$66=Ë9È.
7iUJ\LHV]N|]|N  6DMiWWĘNH 
.pV]SpQ]  (UHGPpQ\ 
$Q\DJ  6]iOOtWyLN|WHOH]HWWVpJ 
+LWHOWDUWR]iV 
(J\pEN|WHOH]HWWVpJ 
gVV]HVHQ  gVV]HVHQ 

P–h
NY = h
± 
1< 
(  

$]|VV]HWHWWJD]GDViJLHVHPpQ\HNKDWiVDDN|YHWNH]ĘNpSSHQIRJODOKDWy
össze:
HVHPpQ\HV]N|]QĘHUHGPpQ\QĘ  H
HVHPpQ\HV]N|]FV|NNHQHUHGPpQ\FV|NNHQ ± I
HVHPpQ\IRUUiVQĘHUHGPpQ\FV|NNHQ  J
HVHPpQ\IRUUiVFV|NNHQHUHGPpQ\QĘ ± K