{"id":8868,"date":"2025-05-27T10:34:10","date_gmt":"2025-05-27T10:34:10","guid":{"rendered":"https:\/\/help.cobra.hu\/?p=8868"},"modified":"2025-05-28T07:47:50","modified_gmt":"2025-05-28T07:47:50","slug":"devizas_eloleg_beszamitasa","status":"publish","type":"post","link":"https:\/\/help.cobra.hu\/index.php\/2025\/05\/27\/devizas_eloleg_beszamitasa\/","title":{"rendered":"Deviz\u00e1s el\u0151leg besz\u00e1m\u00edt\u00e1sa"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Tartalomjegyz&eacute;k<\/p><ul class=\"toc_list\"><li><a href=\"#Atvezetesi_szamlak\"><span class=\"toc_number toc_depth_1\">1<\/span> \u00c1tvezet\u00e9si sz\u00e1ml\u00e1k<\/a><\/li><li><a href=\"#Devizas_vevoi_eloleg_beszamitas\"><span class=\"toc_number toc_depth_1\">2<\/span> Deviz\u00e1s vev\u0151i el\u0151leg besz\u00e1m\u00edt\u00e1s<\/a><ul><li><a href=\"#Elmelet\"><span class=\"toc_number toc_depth_2\">2.1<\/span> Elm\u00e9let<\/a><\/li><li><a href=\"#Vegszamlaba_elolegszamla_beszamitas\"><span class=\"toc_number toc_depth_2\">2.2<\/span> V\u00e9gsz\u00e1ml\u00e1ba el\u0151legsz\u00e1mla besz\u00e1m\u00edt\u00e1s<\/a><\/li><\/ul><\/li><li><a href=\"#AFA_analitika\"><span class=\"toc_number toc_depth_1\">3<\/span> \u00c1FA analitika<\/a><\/li><\/ul><\/div>\n<p>A kimen\u0151 ill. a bej\u00f6v\u0151 deviz\u00e1s el\u0151legsz\u00e1ml\u00e1k helyes sz\u00e1mviteli \u00e9s \u00c1FA elsz\u00e1mol\u00e1s\u00e1nak \u00e9rdek\u00e9ben mostant\u00f3l el\u00e9rhet\u0151 a t\u00e9telsoronk\u00e9nti teljes\u00edt\u00e9si d\u00e1tummal \u00e9s a teljes\u00edt\u00e9si d\u00e1tumonk\u00e9nt elt\u00e9r\u0151 \u00e1rfolyamokkal rendelkez\u0151 \u00fan. <strong>t\u00f6bb\u00e1rfolyam\u00fa sz\u00e1mla<\/strong> t\u00edpus.<\/p>\n<p id=\"vYNyRYF\">A fejleszt\u00e9s c\u00e9lja hogy mind kimen\u0151, mind bej\u00f6v\u0151 sz\u00e1mla eset\u00e9n:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>az \u00e1tvett vagy fizetett el\u0151leg az eredeti \u00e1rfolyamon k\u00f6nyvelve ker\u00fclj\u00f6n felhaszn\u00e1l\u00e1sra, \u00edgy a ez el\u0151leg nyilv\u00e1ntart\u00e1si sz\u00e1ml\u00e1k ne ig\u00e9nyeljenek tov\u00e1bbi k\u00e9zi kezel\u00e9st<\/li>\n<li>a teljes\u00edt\u00e9skor lesz\u00e1ml\u00e1zott \u00e1ru \/ szolg\u00e1latat\u00e1s a teljes\u00edt\u00e9skori \u00e1rfolyamon ker\u00fclj\u00f6n k\u00f6nyvel\u00e9sre<\/li>\n<li>\n<p id=\"vYNyRYF\">az \u00fcgylet t\u00e9nyleges teljes\u00edt\u00e9s\u00e9nek id\u0151pontj\u00e1ban (praktikusan v\u00e9gsz\u00e1mla ki\u00e1ll\u00edt\u00e1s\u00e1t jelenti) \u00e9rv\u00e9nyes \u00e1rfolyam alapulv\u00e9tel\u00e9vel kiz\u00e1r\u00f3lag az \u00fcgylet teljes ellen\u00e9rt\u00e9ke \u00e9s a kor\u00e1bban egyszer m\u00e1r megad\u00f3ztatott gazdas\u00e1gi esem\u00e9nyek (el\u0151leg, r\u00e9szteljes\u00edt\u00e9s) ad\u00f3alapjainak k\u00fcl\u00f6nb\u00f6zete, illetve az e k\u00fcl\u00f6nb\u00f6zetre jut\u00f3 HUF \u00c1FA \u00e9rt\u00e9k helyesen legyen meghat\u00e1rozva<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>A CobraConto.Net rendszerben k\u00e9t m\u00f3dja van a vev\u0151 el\u0151leg p\u00e9nz\u00fcgyi kezel\u00e9s\u00e9re:<\/p>\n<ul>\n<li><a href=\"https:\/\/help.cobra.hu\/index.php\/2023\/08\/22\/vevoi-eloleg-kezeles-konyveles\/#Konyveles_atvezetesi_szamlak_hasznalataval\"><strong>alap\u00e9rtelmezett<\/strong>: \u00e1tvezet\u00e9si sz\u00e1ml\u00e1k haszn\u00e1lat\u00e1val, a vev\u0151i el\u0151leg <strong>brutt\u00f3<\/strong> \u00e9rt\u00e9k\u0171 nyilv\u00e1ntart\u00e1s\u00e1val<\/a><\/li>\n<li><strong>egyszer\u0171bb<\/strong> m\u00f3don: a vev\u0151i el\u0151leg <strong>nett\u00f3<\/strong> nyilv\u00e1ntart\u00e1s\u00e1val<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Az el\u0151legkezel\u00e9sre vonatkoz\u00f3 alapvet\u0151 m\u0171k\u00f6d\u00e9si param\u00e9terek a Cobra.Admin program Rendszerbe\u00e1ll\u00edt\u00e1sai k\u00f6z\u00f6tt szab\u00e1lyozhat\u00f3k. Az al\u00e1bbi h\u00e1rom param\u00e9ter v\u00e1ltoztathat\u00f3:<\/p>\n<table style=\"width: 87.301%; height: 206px;\" width=\"256\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"width: 32.2798%; height: 21px;\" width=\"64\">Megnevez\u00e9s<\/td>\n<td style=\"width: 49.472%; height: 21px;\" width=\"64\">Le\u00edr\u00e1s<\/td>\n<td style=\"width: 9.92701%; height: 21px;\" width=\"64\">T\u00edpus<\/td>\n<td style=\"width: 102.628%; height: 21px; text-align: center;\" width=\"64\">Alap\u00e9rtelmezett<br \/>\n\u00e9rt\u00e9k<\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 32.2798%; height: 43px;\">P\u00e9nz\u00fcgy.Vev\u0151.El\u0151leg\u00c1tvezet\u00e9s<\/td>\n<td style=\"width: 49.472%; height: 43px;\">A ki\u00e1ll\u00edtott el\u0151legsz\u00e1mla \u00e9s a besz\u00e1m\u00edtott t\u00e9telei a P\u00e9nz\u00fcgy\/Karbantart\u00e1s\/\u00c1tvezet\u00e9si sz\u00e1ml\u00e1k szerint k\u00f6nyvel\u0151dnek a vegyes napl\u00f3n kereszt\u00fcl.<\/td>\n<td style=\"width: 9.92701%; height: 43px;\">Logikai<\/td>\n<td style=\"width: 102.628%; height: 43px; text-align: center;\">1<\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 32.2798%; height: 43px;\">P\u00e9nz\u00fcgy.Vev\u0151.El\u0151leg\u00c1tvezet\u00e9s.DirektM\u00f3d<\/td>\n<td style=\"width: 49.472%; height: 43px;\">A &#8220;Kapott el\u0151leg \u00e1tvezet\u00e9s&#8221; sz\u00e1mla haszn\u00e1la az el\u0151legsz\u00e1mla kiegyenl\u00edt\u00e9sekor a &#8220;Kapott el\u0151leg nyilv\u00e1ntart\u00e1s&#8221; sz\u00e1mla helyett.<\/td>\n<td style=\"width: 9.92701%; height: 43px;\">Logikai<\/td>\n<td style=\"width: 102.628%; height: 43px; text-align: center;\">0<\/td>\n<\/tr>\n<tr style=\"height: 99px;\">\n<td style=\"width: 32.2798%; height: 99px;\">P\u00e9nz\u00fcgy.Vev\u0151.El\u0151leg\u00c1tvezet\u00e9s.K\u00f6nyvel\u00e9siD\u00e1tumForr\u00e1s<\/td>\n<td style=\"width: 49.472%; height: 99px;\" width=\"64\">A kapott el\u0151leg \u00e1tvezet\u00e9skor gener\u00e1lt vegyes bizonylat k\u00f6nyvel\u00e9si d\u00e1tuma a forr\u00e1sbizonylat mely d\u00e1tuma alapj\u00e1n kapjon \u00e9rt\u00e9ket:<\/p>\n<p>0=K\u00f6nyvel\u00e9si d\u00e1tum, 1=Sz\u00e1mviteli teljes\u00edt\u00e9s, 2=\u00c1FA teljes\u00edt\u00e9s, 3=Bizonylat kelte, 4=Fizet\u00e9si hat\u00e1rid\u0151.<\/td>\n<td style=\"width: 9.92701%; height: 99px;\">Eg\u00e9sz sz\u00e1m<\/td>\n<td style=\"width: 102.628%; height: 99px; text-align: center;\">0<\/p>\n<p id=\"yEKiULW\">\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A <em>P\u00e9nz\u00fcgy.Vev\u0151.El\u0151leg\u00c1tvezet\u00e9s<\/em> be\u00e1ll\u00edt\u00e1st\u00f3l f\u00fcgg teh\u00e1t, hogy a rendszerben a fent eml\u00edtett k\u00e9t m\u00f3d k\u00f6z\u00fcl melyik m\u0171k\u00f6dik: az alap\u00e9rtelmezett \u00e9rt\u00e9k szerint teh\u00e1t \u00e1tvezet\u00e9si sz\u00e1ml\u00e1k haszn\u00e1lat\u00e1val t\u00f6rt\u00e9nik mindenez.<\/p>\n<p>&nbsp;<\/p>\n<h4><span id=\"Atvezetesi_szamlak\">\u00c1tvezet\u00e9si sz\u00e1ml\u00e1k<\/span><\/h4>\n<p>A most bemutatott folyamatot &#8220;P\u00e9nz\u00fcgy.Vev\u0151.El\u0151leg\u00c1tvezet\u00e9s.DirektM\u00f3d&#8221;-ot nem aktiv\u00e1lva v\u00e9gezz\u00fck.<\/p>\n<p>Az el\u0151legek k\u00f6nyvel\u00e9s\u00e9hez a <em>P\u00e9nz\u00fcgy \/ Karbantart\u00e1s \/ \u00c1tvezet\u00e9si sz\u00e1ml\u00e1k<\/em> k\u00f6z\u00fcl 5 darab be\u00e1ll\u00edt\u00e1sa sz\u00fcks\u00e9ges:<\/p>\n<table style=\"border-collapse: collapse; width: 84.6962%; height: 70px;\" border=\"0\" width=\"128\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col style=\"width: 48pt;\" span=\"2\" width=\"64\" \/> <\/colgroup>\n<tbody>\n<tr style=\"height: 15.0pt;\">\n<td style=\"height: 15px; width: 26.4197%;\" width=\"64\" height=\"20\">Gazdas\u00e1gi esem\u00e9ny<\/td>\n<td style=\"width: 63.2198%; height: 15px;\" width=\"64\">Magyar\u00e1zat<\/td>\n<td style=\"width: 10.2237%; text-align: center; height: 15px;\">Minta<\/td>\n<\/tr>\n<tr style=\"height: 15.0pt;\">\n<td style=\"height: 15px; width: 26.4197%;\" height=\"20\">Kapott el\u0151leg \u00c1FA (Egy\u00e9b k\u00f6vetel\u00e9sek szla.)<\/td>\n<td style=\"width: 63.2198%; height: 15px; text-align: left;\" align=\"right\">A fizetend\u0151 \u00c1FA k\u00f6nyvel\u00e9s Tartozik oldali sz\u00e1ml\u00e1ja lesz. Az \u00c1FA fizet\u00e9si k\u00f6telezetts\u00e9g el\u0151\u00edr\u00e1sa.<\/td>\n<td style=\"width: 10.2237%; text-align: center; height: 15px;\">368<\/td>\n<\/tr>\n<tr style=\"height: 15.0pt;\">\n<td style=\"height: 15px; width: 26.4197%;\" height=\"20\">Kapott el\u0151leg \u00e1tvezet\u00e9s<\/td>\n<td style=\"width: 63.2198%; height: 15px; text-align: left;\" align=\"right\">A vev\u0151 \u00e1ltal fizetett, de m\u00e9g nem sz\u00e1ml\u00e1zott el\u0151leg nyilv\u00e1ntart\u00e1si sz\u00e1ml\u00e1ja lesz.<\/td>\n<td style=\"width: 10.2237%; text-align: center; height: 15px;\">4539<\/td>\n<\/tr>\n<tr style=\"height: 15.0pt;\">\n<td style=\"height: 15px; width: 26.4197%;\" height=\"20\">Kapott el\u0151leg Nett\u00f3 (\u00e1tvezet\u00e9si szla.)<\/td>\n<td style=\"width: 63.2198%; height: 15px; text-align: left;\" align=\"right\">Technikai sz\u00e1mla<\/td>\n<td style=\"width: 10.2237%; text-align: center; height: 15px;\">389<\/td>\n<\/tr>\n<tr style=\"height: 15.0pt;\">\n<td style=\"height: 10px; width: 26.4197%;\" height=\"20\">Kapott el\u0151leg nyilv\u00e1ntart\u00e1s<\/td>\n<td style=\"width: 63.2198%; height: 10px; text-align: left;\" align=\"right\">A vev\u0151 \u00e1ltal fizetett, m\u00e1r el\u0151legsz\u00e1ml\u00e1n szerepl\u0151 brutt\u00f3 \u00f6sszeg nyilv\u00e1ntart\u00e1si sz\u00e1ml\u00e1ja lesz. Teh\u00e1t maga a kapott el\u0151legek sz\u00e1mla.<\/td>\n<td style=\"width: 10.2237%; text-align: center; height: 10px;\">453<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4197%;\">\u00c1rfolyam nyeres\u00e9g<\/td>\n<td style=\"width: 63.2198%; text-align: left;\">Az\u00e9rt van r\u00e1 sz\u00fcks\u00e9g, mert a v\u00e9gsz\u00e1mla \u00e1rfolyam\u00e1val sz\u00e1molt HUF brutt\u00f3 v\u00e9g\u00f6sszeg (T311: vev\u0151) elt\u00e9r a K oldalra k\u00f6nyvelt besz\u00e1m\u00edtott el\u0151leg \u00e9s a lesz\u00e1ml\u00e1zott term\u00e9k \/ szolg\u00e1ltat\u00e1s t\u00e9telenk\u00e9nti HUF \u00f6sszegek\u00a0 \u00e9s a HUF fizetend\u0151 \u00c1FA \u00f6sszead\u00e1s\u00e1val sz\u00e1m\u00edtott HUF \u00e9rt\u00e9kt\u0151l.<\/td>\n<td style=\"width: 10.2237%; text-align: center;\">973<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<h4><span id=\"Devizas_vevoi_eloleg_beszamitas\">Deviz\u00e1s vev\u0151i el\u0151leg besz\u00e1m\u00edt\u00e1s<\/span><\/h4>\n<h5><span id=\"Elmelet\">Elm\u00e9let<\/span><\/h5>\n<p>N\u00e9zz\u00fck a gazdas\u00e1gi esem\u00e9nyek sorrendj\u00e9ben a k\u00f6nyvel\u00e9si m\u0171veleteket, a h\u00e1rom m\u0171k\u00f6d\u00e9si param\u00e9ter gy\u00e1ri, alap\u00e9rtelmezett be\u00e1ll\u00edt\u00e1s\u00e1val, a fenti t\u00e1bl\u00e1zat minta f\u0151k\u00f6nyvi sz\u00e1mait haszn\u00e1lva:<\/p>\n<table style=\"width: 94.5134%; height: 401px;\" width=\"1228\">\n<tbody>\n<tr style=\"height: 21px;\" data-ogsc=\"\">\n<td style=\"width: 27.0952%; height: 42px;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\"><strong>Esem\u00e9ny<\/strong><\/td>\n<td style=\"width: 46.1351%; text-align: center; height: 21px;\" colspan=\"2\" width=\"562\" data-ogsc=\"black\"><strong>K\u00f6nyvel\u00e9s<\/strong><\/td>\n<td style=\"width: 26.7697%; height: 42px;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\"><strong>Magyar\u00e1zat<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"width: 23.1896%; height: 21px; text-align: center;\" width=\"283\" data-ogsc=\"black\"><strong>T oldal<\/strong><\/td>\n<td style=\"width: 22.9455%; height: 21px; text-align: center;\" width=\"279\" data-ogsc=\"black\"><strong>K oldal<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 21px;\" data-ogsc=\"\">\n<td style=\"width: 27.0952%; height: 21px; vertical-align: middle;\" width=\"333\" data-ogsc=\"black\">El\u0151leg bek\u00e9r\u0151 ki\u00e1ll\u00edt\u00e1sa (opcion\u00e1lis, de javasolt)<\/td>\n<td style=\"width: 23.1896%; height: 21px; vertical-align: middle;\" width=\"283\" data-ogsc=\"black\">&#8211;<\/td>\n<td style=\"width: 22.9455%; height: 21px; vertical-align: middle;\" width=\"279\" data-ogsc=\"black\">&#8211;<\/td>\n<td style=\"width: 26.7697%; height: 21px; vertical-align: middle;\" width=\"333\" data-ogsc=\"black\">Nem v\u00e9gez k\u00f6nyvel\u00e9st, nem ad\u00f3\u00fcgyi bizonylat. A program a d\u00edjbek\u00e9r\u0151t automat\u00e1n ell\u00e1tja a <em>Kapott el\u0151leg \u00e1tvezet\u00e9s<\/em> kont\u00edrsz\u00e1mmal, amit majd kiegyenl\u00edt\u00e9skor haszn\u00e1l.<\/td>\n<\/tr>\n<tr style=\"height: 21px;\" data-ogsc=\"\">\n<td style=\"width: 27.0952%; height: 21px; vertical-align: middle;\" width=\"333\" data-ogsc=\"black\">Be\u00e9rkezik a vev\u0151i el\u0151leg<\/td>\n<td style=\"width: 23.1896%; height: 21px; vertical-align: middle;\" width=\"283\" data-ogsc=\"black\">Deviz\u00e1s bank vagy p\u00e9nzt\u00e1r f\u0151k\u00f6nyvi sz\u00e1ma<\/td>\n<td style=\"width: 22.9455%; height: 21px; vertical-align: middle;\" width=\"279\" data-ogsc=\"black\">Kapott el\u0151leg \u00e1tvezet\u00e9s (4539)<\/td>\n<td style=\"width: 26.7697%; height: 21px; vertical-align: middle;\" width=\"333\" data-ogsc=\"black\">A kipontozott d\u00edjbek\u00e9r\u0151n szerepl\u0151 kont\u00edrsz\u00e1m lesz a K oldali sz\u00e1mlasz\u00e1m.<\/td>\n<\/tr>\n<tr style=\"height: 40px;\" data-ogsc=\"\">\n<td style=\"width: 27.0952%; height: 83px; vertical-align: middle;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\">El\u0151legsz\u00e1mla ki\u00e1ll\u00edt\u00e1s<\/td>\n<td style=\"width: 23.1896%; height: 83px; vertical-align: middle;\" rowspan=\"2\" width=\"283\" data-ogsc=\"black\">Kapott el\u0151leg \u00e1tvezet\u00e9s (4539)<\/td>\n<td style=\"width: 22.9455%; height: 40px; vertical-align: middle;\" width=\"279\" data-ogsc=\"black\">Nett\u00f3 el\u0151leg: Kapott el\u0151leg Nett\u00f3 (389)<\/td>\n<td style=\"width: 26.7697%; height: 83px; vertical-align: middle;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\">Ennek k\u00f6nyvel\u00e9se a bankban megadott \u00e1rfolyammal t\u00f6rt\u00e9nik, vagyis a 4539 egyenleg 0 HUF.<\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 22.9455%; height: 43px; vertical-align: middle;\" width=\"279\">\u00c1FA: a sz\u00e1mlat\u00e9telen szerepl\u0151 \u00c1FA t\u00edpus \u00e1ltal meghat\u00e1rozott (467)<\/td>\n<\/tr>\n<tr style=\"height: 21px;\" data-ogsc=\"\">\n<td style=\"width: 27.0952%; height: 42px; vertical-align: middle;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\">El\u0151legsz\u00e1ml\u00e1t kiegyenl\u00edt\u0151 automata vegyes<\/td>\n<td style=\"width: 23.1896%; height: 21px; vertical-align: middle;\" width=\"283\" data-ogsc=\"black\">Kapott el\u0151leg Nett\u00f3 (389)<\/td>\n<td style=\"width: 22.9455%; height: 42px; vertical-align: middle;\" rowspan=\"2\" width=\"279\" data-ogsc=\"black\">El\u0151leg nyilv\u00e1ntart\u00e1s (453)<\/td>\n<td style=\"width: 26.7697%; height: 42px; vertical-align: middle;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\">Ez a rendszer \u00e1ltal gener\u00e1lt automata vegyes bizonylat rakja a 453-ra a brutt\u00f3 el\u0151leg \u00f6sszeg\u00e9t, ugyanazzal az \u00e1rfolyammal, amit az el\u0151legsz\u00e1ml\u00e1n is haszn\u00e1ltunk.<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"width: 23.1896%; height: 21px; vertical-align: middle;\" width=\"283\">Kapott el\u0151leg \u00c1FA (368)<\/td>\n<\/tr>\n<tr style=\"height: 21px;\" data-ogsc=\"\">\n<td style=\"width: 27.0952%; height: 150px; vertical-align: middle;\" rowspan=\"3\" width=\"333\" data-ogsc=\"black\">V\u00e9gsz\u00e1ml\u00e1ba el\u0151legsz\u00e1mla besz\u00e1m\u00edt\u00e1s<\/td>\n<td style=\"width: 23.1896%; height: 150px; vertical-align: middle;\" rowspan=\"3\" width=\"283\" data-ogsc=\"black\">Vev\u0151 (311)<\/td>\n<td style=\"width: 22.9455%; height: 21px; vertical-align: middle;\" width=\"279\" data-ogsc=\"black\">Nett\u00f3 el\u0151leg (389) (m\u00ednusz \u00f6sszeg!)<\/td>\n<td style=\"width: 26.7697%; height: 64px; vertical-align: middle;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\">A k\u00e9s\u0151bbi teljes\u00edt\u00e9s term\u00e9szetesen m\u00e1s \u00e1rfolyamon t\u00f6rt\u00e9nik, mint az el\u0151leg \u00e1rfolyama.<br \/>\nEz\u00e9rt a rendszer a <strong>Nett\u00f3 el\u0151leg (389) (m\u00ednusz \u00f6sszeg!)<\/strong>-et a besz\u00e1m\u00edtott el\u0151leg \u00e1rfolyam\u00e1val k\u00f6nyveli, de a Vev\u0151 (311) \u00e9s az \u00c1FA (467) a teljes\u00edt\u00e9skori \u00e1rfolyamon ker\u00fcl k\u00f6nyvel\u00e9sre.<\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 22.9455%; height: 43px; vertical-align: middle;\" width=\"279\">\u00c1FA: a sz\u00e1mlat\u00e9telen szerepl\u0151 \u00c1FA t\u00edpus \u00e1ltal meghat\u00e1rozott (467)<\/td>\n<\/tr>\n<tr style=\"height: 86px;\">\n<td style=\"width: 22.9455%; vertical-align: middle; height: 86px;\">\u00c1rfolyam nyeres\u00e9g (973)<\/td>\n<td style=\"width: 26.7697%; vertical-align: middle; height: 86px;\">A Vev\u0151 brutt\u00f3 HUF \u00e9rt\u00e9ke \u00e9s a t\u00e9telek \u00f6sszege elt\u00e9r, mivel az el\u0151leg a kor\u00e1bban alkalmazott \u00e1rfolyammal van sz\u00e1molva, a Vev\u0151 brutt\u00f3 pedig a teljes\u00edt\u00e9skorival.<\/td>\n<\/tr>\n<tr style=\"height: 21px;\" data-ogsc=\"\">\n<td style=\"width: 27.0952%; height: 42px; vertical-align: middle;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\">V\u00e9gsz\u00e1ml\u00e1b\u00f3l gener\u00e1lt automata vegyes, ami az el\u0151legbesz\u00e1m\u00edt\u00e1st k\u00f6nyveli<\/td>\n<td style=\"width: 23.1896%; height: 42px; vertical-align: middle;\" rowspan=\"2\" width=\"283\" data-ogsc=\"black\">El\u0151leg nyilv\u00e1ntart\u00e1s (453)<\/td>\n<td style=\"width: 22.9455%; height: 21px; vertical-align: middle;\" width=\"279\" data-ogsc=\"black\">Nett\u00f3 el\u0151leg (389) (pozit\u00edv \u00f6sszeg)<\/td>\n<td style=\"width: 26.7697%; height: 42px; vertical-align: middle;\" rowspan=\"2\" width=\"333\" data-ogsc=\"black\">Ez a rendszer \u00e1ltal gener\u00e1lt automata vegyes bizonylat veszi le a 453-r\u00f3l a brutt\u00f3 felhaszn\u00e1lt el\u0151leget az eredeti, besz\u00e1m\u00edtott el\u0151leg \u00e1rfolyam\u00e1n.<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"width: 22.9455%; height: 21px; vertical-align: middle;\" width=\"279\">Kapott el\u0151leg \u00c1FA (368)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Most pedig n\u00e9zz\u00fck \u00e1t az egyes esem\u00e9nyeket kicsit r\u00e9szletesebben!<\/p>\n<p>Az al\u00e1bbi gazdas\u00e1gi esem\u00e9nyek egy \u00e1rfolyammal t\u00f6rt\u00e9nnek \u00e9s r\u00e9szletesen kifejtve <a href=\"https:\/\/help.cobra.hu\/index.php\/2023\/08\/22\/vevoi-eloleg-kezeles-konyveles\/\"><strong>megtal\u00e1lhat\u00f3k ebben a bejegyz\u00e9sben<\/strong><\/a>.<\/p>\n<ul>\n<li>El\u0151leg bek\u00e9r\u0151 ki\u00e1ll\u00edt\u00e1sa (opcion\u00e1lis, de javasolt)<\/li>\n<li>Be\u00e9rkezik a vev\u0151i el\u0151leg<\/li>\n<li>El\u0151legsz\u00e1mla ki\u00e1ll\u00edt\u00e1s<\/li>\n<li>El\u0151legsz\u00e1ml\u00e1t kiegyenl\u00edt\u0151 automata vegyes<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Ez\u00e9rt ezen le\u00edr\u00e1s a V\u00e9gsz\u00e1ml\u00e1ba el\u0151legsz\u00e1mla besz\u00e1m\u00edt\u00e1ssal folytat\u00f3dik, ez a ugyanis a bevezet\u0151ben eml\u00edtett <strong>t\u00f6bb\u00e1rfolyam\u00fa sz\u00e1mla:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h5><span id=\"Vegszamlaba_elolegszamla_beszamitas\"><strong>V\u00e9gsz\u00e1ml\u00e1ba el\u0151legsz\u00e1mla besz\u00e1m\u00edt\u00e1s<\/strong><\/span><\/h5>\n<p>T\u00e9telezz\u00fck fel, hogy:<\/p>\n<ul>\n<li>az EUR el\u0151leg ki\u00e1ll\u00edt\u00e1sakor \u00e9rv\u00e9nyes \u00e1rfolyam 400 HUF volt<\/li>\n<li>lesz\u00e1ml\u00e1ztunk a vev\u0151nek 100 EUR + 27 EUR \u00c1FA el\u0151legsz\u00e1ml\u00e1t, vagyis brutt\u00f3 50 800 HUF-ot<\/li>\n<li><span style=\"font-family: inherit; font-size: 14.4px; font-style: inherit; font-weight: inherit; text-align: justify;\">A v\u00e9gsz\u00e1mla teljes\u00edt\u00e9sekor aktu\u00e1lis \u00e1rfolyam pedig 410 HUF<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Amennyiben megt\u00f6rt\u00e9nt a meg\u00e1llapod\u00e1s szerinti teljes\u00edt\u00e9s err\u0151l v\u00e9gsz\u00e1ml\u00e1t kell ki\u00e1ll\u00edtanunk az el\u0151leg felhaszn\u00e1l\u00e1s\u00e1val. Az egyes l\u00e9p\u00e9sei ennek<a href=\"http:\/\/help.cobra.hu\/index.php\/2023\/08\/21\/elolegszamla-kiallitasa-beszamitasa\/#Eloleg_beszamitas\"> itt olvashat\u00f3k<\/a>. A besz\u00e1m\u00edt\u00e1s teh\u00e1t egy el\u0151legsz\u00e1mla importtal t\u00f6rt\u00e9nik, melynek eredm\u00e9nye egy m\u00ednusz t\u00e9telsor a sz\u00e1ml\u00e1n:<\/p>\n<p id=\"WNSKptM\"><img loading=\"lazy\" width=\"1022\" height=\"361\" class=\"size-full wp-image-8869 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358878c9b42.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358878c9b42.png 1022w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358878c9b42-300x106.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358878c9b42-768x271.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358878c9b42-250x88.png 250w\" sizes=\"(max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<p>A P\u00e9nz\u00fcgy modulban a kimen\u0151 sz\u00e1ml\u00e1k k\u00f6z\u00f6tt a Sz\u00e1mlak\u00e9sz\u00edt\u00e9s modulban k\u00e9sz\u00fclt sz\u00e1mla megtal\u00e1lhat\u00f3, ezt megnyitva pedig a k\u00f6vetkez\u0151ket l\u00e1tjuk (Term\u00e9sztesen ilyen v\u00e9gsz\u00e1ml\u00e1t k\u00e9zzel k\u00f6nyvelve is r\u00f6gz\u00edthet a k\u00f6nyvel\u0151, amennyiben a sz\u00e1ml\u00e1k k\u00fcls\u0151 rendszerben k\u00e9sz\u00fclnek.):<\/p>\n<ul>\n<li>az \u00e1rfolyamok szok\u00e1sos hely\u00e9n a bepip\u00e1lt &#8220;<strong>T\u00f6bb\u00e1rfolyam\u00fa sz\u00e1mla<\/strong>&#8221; kapcsol\u00f3 l\u00e1that\u00f3: a sz\u00e1mlafejben nem adhat\u00f3 meg \u00e1rfolyam<\/li>\n<li>a t\u00e9telsorok els\u0151 oszlopa a <strong><strong>Teljes\u00edt\u00e9s d\u00e1tum<br \/>\n<\/strong><\/strong><\/p>\n<p id=\"ILvEMxB\"><img loading=\"lazy\" width=\"1208\" height=\"704\" class=\"alignnone size-full wp-image-8871 \" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358a54c0d8f.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358a54c0d8f.png 1208w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358a54c0d8f-300x175.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358a54c0d8f-1024x597.png 1024w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358a54c0d8f-768x448.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358a54c0d8f-250x146.png 250w\" sizes=\"(max-width: 1208px) 100vw, 1208px\" \/><\/p>\n<\/li>\n<li>\u00e9s tal\u00e1lunk egy \u00faj f\u00fclet, mely a t\u00e9telsorokon szerepl\u0151 teljes\u00edt\u00e9si d\u00e1tumokhoz tartoz\u00f3 \u00e1rfolyamokat tartalmazza:\n<p id=\"jiAFSvy\"><img loading=\"lazy\" width=\"1208\" height=\"704\" class=\"alignnone size-full wp-image-8872 \" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358ab10b7ce.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358ab10b7ce.png 1208w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358ab10b7ce-300x175.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358ab10b7ce-1024x597.png 1024w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358ab10b7ce-768x448.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358ab10b7ce-250x146.png 250w\" sizes=\"(max-width: 1208px) 100vw, 1208px\" \/><\/p>\n<\/li>\n<\/ul>\n<p>A k\u00f6nyvel\u00e9si automatizmusok teh\u00e1t ezen \u00e1rfolyamokkal fognak m\u0171k\u00f6d\u00e9sbe l\u00e9pni. N\u00e9zz\u00fck ezeket!<\/p>\n<p>&nbsp;<\/p>\n<p>K\u00f6nyvel\u00e9si szempontb\u00f3l a m\u00ednuszolt el\u0151leg t\u00e9tel, melynek \u00c1FA-j\u00e1t m\u00e1r megfizett\u00fck, a k\u00f6vetkez\u0151t fogja jelenteni:<\/p>\n<table style=\"width: 81.3942%; height: 93px;\">\n<tbody>\n<tr style=\"height: 22px;\">\n<td style=\"width: 45.918%; height: 22px;\" width=\"283\" data-ogsc=\"black\">Kont\u00edr<\/td>\n<td style=\"text-align: center; width: 17.3222%; height: 22px;\" width=\"279\">Oldal<\/td>\n<td style=\"text-align: right; width: 13.8013%; height: 22px;\" width=\"333\">EUR \u00f6sszeg<\/td>\n<td style=\"text-align: right; width: 9.46354%;\">\u00c1rfolyam<\/td>\n<td style=\"text-align: right; width: 14.8015%;\">HUF \u00e9rt\u00e9k<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 45.918%; height: 22px;\">Kapott el\u0151leg Nett\u00f3 (389)<\/td>\n<td style=\"text-align: center; width: 17.3222%; height: 22px;\">K\u00f6vetel<\/td>\n<td style=\"text-align: right; width: 13.8013%; height: 22px;\">-100,00<\/td>\n<td style=\"text-align: right; width: 9.46354%;\">400<\/td>\n<td style=\"text-align: right; width: 14.8015%;\">-40 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ez m\u00e9g \u00f6nmag\u00e1ban nem \u00e9rinti a 453-at, de az el\u0151legbesz\u00e1m\u00edt\u00e1st tartalmaz\u00f3 kimen\u0151 sz\u00e1ml\u00e1hoz a rendszer \u00e1ltal gener\u00e1lt &#8220;El\u0151leg besz\u00e1m\u00edt\u00e1s&#8221; t\u00edpus\u00fa vegyes bizonylat igen:<\/p>\n<p id=\"vspoRJG\"><img loading=\"lazy\" width=\"1205\" height=\"756\" class=\"alignnone size-full wp-image-8873 \" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358b816326b.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358b816326b.png 1205w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358b816326b-300x188.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358b816326b-1024x642.png 1024w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358b816326b-768x482.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_68358b816326b-250x157.png 250w\" sizes=\"(max-width: 1205px) 100vw, 1205px\" \/><\/p>\n<table style=\"width: 81.1779%; height: 88px;\">\n<tbody>\n<tr style=\"height: 22px;\">\n<td style=\"width: 43.4304%; height: 22px;\" width=\"283\" data-ogsc=\"black\">Kont\u00edr<\/td>\n<td style=\"text-align: center; width: 16.7252%; height: 22px;\" width=\"279\">Oldal<\/td>\n<td style=\"text-align: right; width: 16.0354%; height: 22px;\" width=\"333\">\u00d6sszeg<\/td>\n<td style=\"text-align: right; width: 9.56305%; height: 22px;\">\u00c1rfolyam<\/td>\n<td style=\"text-align: right; width: 14.7762%; height: 22px;\">HUF \u00e9rt\u00e9k<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 43.4304%; height: 22px;\">Kapott el\u0151leg nyilv\u00e1ntart\u00e1s (453)<\/td>\n<td style=\"text-align: center; width: 16.7252%; height: 22px;\">Tartozik<\/td>\n<td style=\"text-align: right; width: 16.0354%; height: 22px;\">127,00<\/td>\n<td style=\"text-align: right; width: 9.56305%; height: 22px;\">400<\/td>\n<td style=\"text-align: right; width: 14.7762%; height: 22px;\">50 800<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 43.4304%; height: 22px;\">Kapott el\u0151leg Nett\u00f3 (389)<\/td>\n<td style=\"text-align: center; width: 16.7252%; height: 22px;\">K\u00f6vetel<\/td>\n<td style=\"text-align: right; width: 16.0354%; height: 22px;\">100,00<\/td>\n<td style=\"text-align: right; width: 9.56305%; height: 22px;\">400<\/td>\n<td style=\"text-align: right; width: 14.7762%; height: 22px;\">40 000<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 43.4304%; height: 22px;\">Kapott el\u0151leg \u00c1FA (368)<\/td>\n<td style=\"text-align: center; width: 16.7252%; height: 22px;\">K\u00f6vetel<\/td>\n<td style=\"text-align: right; width: 16.0354%; height: 22px;\">27,00<\/td>\n<td style=\"text-align: right; width: 9.56305%; height: 22px;\">400<\/td>\n<td style=\"text-align: right; width: 14.7762%; height: 22px;\">10 800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>A v\u00e9gsz\u00e1mla kont\u00edroz\u00e1sa teljes eg\u00e9sz\u00e9ben \u00edgy n\u00e9z ki, magyar\u00e1zattal:<\/p>\n<table style=\"width: 87.9969%; height: 508px;\" width=\"744\">\n<tbody>\n<tr>\n<td width=\"64\" data-ogsc=\"black\"><strong>Kont\u00edr<\/strong><\/td>\n<td width=\"64\"><strong>Oldal<\/strong><\/td>\n<td width=\"119\"><strong>Bizonylat \u00f6sszeg<\/strong><\/td>\n<td width=\"64\"><strong>Deviza<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>\u00c1rfolyam<\/strong><\/td>\n<td width=\"161\"><strong>K\u00f6nyvelt HUF \u00f6sszeg<\/strong><\/td>\n<td width=\"208\"><strong>Magyar\u00e1zat<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">311<\/td>\n<td style=\"text-align: center;\" width=\"64\">Tartozik<\/td>\n<td width=\"119\">127<\/td>\n<td width=\"64\">EUR<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>410<\/strong><\/td>\n<td style=\"text-align: right;\" width=\"161\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 52 070,00<\/td>\n<td width=\"208\">A sz\u00e1mla brutt\u00f3 \u00f6sszege a teljes\u00edt\u00e9skori \u00e1rfolyammal<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">3895<\/td>\n<td style=\"text-align: center;\" width=\"64\">K\u00f6vetel<\/td>\n<td width=\"119\">-100<\/td>\n<td width=\"64\">EUR<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>400<\/strong><\/td>\n<td style=\"text-align: right;\" width=\"161\">-40 000,00<\/td>\n<td width=\"208\">Ez el\u0151leg besz\u00e1m\u00edt\u00e1s sz\u00e1mlat\u00e9tel az eredeti 400-as \u00e1rfolyamon<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">4671<\/td>\n<td style=\"text-align: center;\" width=\"64\">K\u00f6vetel<\/td>\n<td width=\"119\">27<\/td>\n<td width=\"64\">EUR<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>410<\/strong><\/td>\n<td style=\"text-align: right;\" width=\"161\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 11 070,00<\/td>\n<td width=\"208\">A sz\u00e1mla marad\u00e9k \u00c1FA tartalma alapj\u00e1n, a teljes\u00edt\u00e9skori \u00e1rfolyammal sz\u00e1m\u00edtott HUF \u00c1FA.<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">9111<\/td>\n<td style=\"text-align: center;\" width=\"64\">K\u00f6vetel<\/td>\n<td width=\"119\">200<\/td>\n<td width=\"64\">EUR<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>410<\/strong><\/td>\n<td style=\"text-align: right;\" width=\"161\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 82 000,00<\/td>\n<td width=\"208\">A nett\u00f3 \u00e1rbev\u00e9tel a teljes\u00edt\u00e9skori \u00e1rfolyammal<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">973<\/td>\n<td style=\"text-align: center;\" width=\"64\">K\u00f6vetel<\/td>\n<td width=\"119\">-1000<\/td>\n<td width=\"64\">HUF<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>1<\/strong><\/td>\n<td style=\"text-align: right;\" width=\"161\">-1 000,00<\/td>\n<td width=\"208\">\n<p id=\"clQPPKM\"><span style=\"font-family: inherit; font-size: 14.4px; font-style: inherit; font-weight: inherit;\">Mivel az el\u0151leg besz\u00e1m\u00edt\u00e1s m\u00e1s \u00e1rfolyamon t\u00f6rt\u00e9nik, mint a t\u00f6bbi t\u00e9tel sz\u00e1m\u00edt\u00e1sa, ez\u00e9rt a T &#8211; K oldal HUF egyez\u0151s\u00e9ge \u00e9rdek\u00e9ben automata \u00e1rfolyam k\u00fcl\u00f6nb\u00f6zet k\u00f6nyvel\u00e9s gener\u00e1l\u00f3dik.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>A besz\u00e1m\u00edt\u00e1s ut\u00e1n a teljes f\u0151k\u00f6nyvi kivonatra vonatkoz\u00f3 hat\u00e1s az al\u00e1bbi:<\/p>\n<table style=\"width: 95.2546%; height: 507px;\" width=\"858\">\n<tbody>\n<tr>\n<td style=\"width: 10.4949%;\" width=\"81\"><strong>Sz\u00e1mlasz\u00e1m<\/strong><\/td>\n<td style=\"width: 19.8805%;\" width=\"203\"><strong>Megnevez\u00e9s<\/strong><\/td>\n<td style=\"width: 13.7372%;\" width=\"116\"><strong>Tartozik forgalom<\/strong><\/td>\n<td style=\"width: 13.1399%;\" width=\"115\"><strong>K\u00f6vetel forgalom<\/strong><\/td>\n<td style=\"width: 10.2388%;\" width=\"110\"><strong>Z\u00e1r\u00f3 egyenleg<\/strong><\/td>\n<td style=\"width: 32.5086%;\" width=\"233\"><strong>Magyar\u00e1zat<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">311<\/td>\n<td style=\"width: 19.8805%;\">Belf\u00f6ldi k\u00f6vetel\u00e9sek<\/td>\n<td style=\"width: 13.7372%;\">52070<\/td>\n<td style=\"width: 13.1399%;\">0<\/td>\n<td style=\"width: 10.2388%;\">52070<\/td>\n<td style=\"width: 32.5086%;\">127 EUR x 410 = 52 070 HUF<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">368<\/td>\n<td style=\"width: 19.8805%;\">K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek<\/td>\n<td style=\"width: 13.7372%;\">10800<\/td>\n<td style=\"width: 13.1399%;\">10800<\/td>\n<td style=\"width: 10.2388%;\">0<\/td>\n<td style=\"width: 32.5086%;\">\u00c1FA el\u0151\u00edr\u00e1s az el\u0151leg felhaszn\u00e1l\u00e1sa ut\u00e1n 0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">38412<\/td>\n<td style=\"width: 19.8805%;\">Bank elsz.betszl\u00e1k EUR<\/td>\n<td style=\"width: 13.7372%;\">50800<\/td>\n<td style=\"width: 13.1399%;\">0<\/td>\n<td style=\"width: 10.2388%;\">50800<\/td>\n<td style=\"width: 32.5086%;\">Ide \u00e9rkezett a 127 EUR el\u0151leg 400-as \u00e1rfolyamon<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">3895<\/td>\n<td style=\"width: 19.8805%;\">El\u0151leg nett\u00f3 technikai<\/td>\n<td style=\"width: 13.7372%;\">40000<\/td>\n<td style=\"width: 13.1399%;\">40000<\/td>\n<td style=\"width: 10.2388%;\">0<\/td>\n<td style=\"width: 32.5086%;\">A technikai nett\u00f3 sz\u00e1mla az el\u0151leg felhaszn\u00e1l\u00e1sa ut\u00e1n 0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">453<\/td>\n<td style=\"width: 19.8805%;\">Vev\u0151kt\u0151l kapott el\u0151legek<\/td>\n<td style=\"width: 13.7372%;\">50800<\/td>\n<td style=\"width: 13.1399%;\">50800<\/td>\n<td style=\"width: 10.2388%;\">0<\/td>\n<td style=\"width: 32.5086%;\">A teljes brutt\u00f3 el\u0151leg felhaszn\u00e1l\u00e1sra ker\u00fclt 400-as \u00e1rfolyamon, \u00edgy a HUF egyenleg itt is 0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">4539<\/td>\n<td style=\"width: 19.8805%;\">Sz\u00e1ml\u00e1zatlan el\u0151leg technikai<\/td>\n<td style=\"width: 13.7372%;\">50800<\/td>\n<td style=\"width: 13.1399%;\">50800<\/td>\n<td style=\"width: 10.2388%;\">0<\/td>\n<td style=\"width: 32.5086%;\">Az el\u0151leg sz\u00e1mla ki\u00e1ll\u00edt\u00e1sa ut\u00e1n m\u00e1r 0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">4671<\/td>\n<td style=\"width: 19.8805%;\">Vev\u0151k \u00e1ltal fizetend\u0151 \u00c1FA<\/td>\n<td style=\"width: 13.7372%;\">0<\/td>\n<td style=\"width: 13.1399%;\">21870<\/td>\n<td style=\"width: 10.2388%;\">-21870<\/td>\n<td style=\"width: 32.5086%;\">K\u00e9t t\u00e9tel \u00f6sszeg:<br \/>\n&#8211; el\u0151leg sz\u00e1mla: 27 EUR x 400 HUF = 10 800 HUF<br \/>\n&#8211; v\u00e9gsz\u00e1ml\u00e1n is fizetend\u0151 m\u00e9g 27 EUR, de ott 410-es \u00e1rfolyammal = 11 070 HUF<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">9111<\/td>\n<td style=\"width: 19.8805%;\">Alaptev\u00e9kenys\u00e9g \u00e1rbev\u00e9tele 1.<\/td>\n<td style=\"width: 13.7372%;\">0<\/td>\n<td style=\"width: 13.1399%;\">82000<\/td>\n<td style=\"width: 10.2388%;\">-82000<\/td>\n<td style=\"width: 32.5086%;\">Az \u00e1rbev\u00e9tel nett\u00f3 a teljes\u00edt\u00e9skori \u00e1rfolyammal<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.4949%;\">973<\/td>\n<td style=\"width: 19.8805%;\">\u00c1rfolyam nyeres\u00e9g<\/td>\n<td style=\"width: 13.7372%;\">0<\/td>\n<td style=\"width: 13.1399%;\">-1000<\/td>\n<td style=\"width: 10.2388%;\">1000<\/td>\n<td style=\"width: 32.5086%;\">\n<p id=\"YzPpIru\"><span style=\"font-family: inherit; font-size: 14.4px; font-style: inherit; font-weight: inherit;\">A besz\u00e1m\u00edtott el\u0151leg \u00e9s a v\u00e9gteljes\u00edt\u00e9skori elt\u00e9r\u0151 el\u0151legbesz\u00e1m\u00edt\u00e1s k\u00fcl\u00f6nb\u00f6zete. Eset\u00fcnkben vesztes\u00e9g.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4><span id=\"AFA_analitika\">\u00c1FA analitika<\/span><\/h4>\n<p>Ezzel a megold\u00e1ssal biztos\u00edtott, hogy el\u0151leg \u00e9s a v\u00e9gsz\u00e1mla is a hozz\u00e1juk tartoz\u00f3 teljes\u00edt\u00e9skori \u00c1FA \u00e1rfolyamon ker\u00fclnek az \u00c1FA analitik\u00e1ba:<\/p>\n<table style=\"width: 98.8981%; height: 152px;\" width=\"892\">\n<tbody>\n<tr>\n<td width=\"115\"><strong>Bizonylatsz\u00e1m<\/strong><\/td>\n<td width=\"110\"><strong>\u00c1FA t\u00edpus<\/strong><\/td>\n<td width=\"81\"><strong>\u00c1FA kulcs<\/strong><\/td>\n<td width=\"93\"><strong>Devizanem<\/strong><\/td>\n<td width=\"125\"><strong>Bizonylat \u00f6sszeg<\/strong><\/td>\n<td width=\"125\"><strong>\u00c1rfolyam<\/strong><\/td>\n<td width=\"64\"><strong>Ad\u00f3alap<\/strong><\/td>\n<td width=\"64\"><strong>Ad\u00f3<\/strong><\/td>\n<td width=\"115\"><strong>T\u00edpus<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2025\/BEL\/0022<\/td>\n<td>Fizetend\u0151 \u00c1FA<\/td>\n<td>27%<\/td>\n<td>EUR<\/td>\n<td>100<\/td>\n<td>400<\/td>\n<td>40000<\/td>\n<td>10800<\/td>\n<td>El\u0151legsz\u00e1mla<\/td>\n<\/tr>\n<tr>\n<td>2025\/BEL\/0023<\/td>\n<td>Fizetend\u0151 \u00c1FA<\/td>\n<td>27%<\/td>\n<td>EUR<\/td>\n<td>100<\/td>\n<td>410<\/td>\n<td>41000<\/td>\n<td>11070<\/td>\n<td>\n<p id=\"nMfRbyx\"><span style=\"font-family: inherit; font-size: 14.4px; font-style: inherit; font-weight: inherit;\">V\u00e9gsz\u00e1mla<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 872px; top: 5947.86px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tartalomjegyz&eacute;k1 \u00c1tvezet\u00e9si sz\u00e1ml\u00e1k2 Deviz\u00e1s vev\u0151i el\u0151leg besz\u00e1m\u00edt\u00e1s2.1 Elm\u00e9let2.2 V\u00e9gsz\u00e1ml\u00e1ba el\u0151legsz\u00e1mla besz\u00e1m\u00edt\u00e1s3 \u00c1FA analitika A kimen\u0151 ill. a bej\u00f6v\u0151 deviz\u00e1s el\u0151legsz\u00e1ml\u00e1k helyes sz\u00e1mviteli \u00e9s \u00c1FA elsz\u00e1mol\u00e1s\u00e1nak \u00e9rdek\u00e9ben mostant\u00f3l el\u00e9rhet\u0151 a t\u00e9telsoronk\u00e9nti teljes\u00edt\u00e9si d\u00e1tummal \u00e9s a teljes\u00edt\u00e9si d\u00e1tumonk\u00e9nt elt\u00e9r\u0151 \u00e1rfolyamokkal rendelkez\u0151 \u00fan. t\u00f6bb\u00e1rfolyam\u00fa sz\u00e1mla t\u00edpus. A fejleszt\u00e9s c\u00e9lja hogy mind kimen\u0151, mind bej\u00f6v\u0151 sz\u00e1mla eset\u00e9n: az \u00e1tvett vagy fizetett el\u0151leg az eredeti \u00e1rfolyamon k\u00f6nyvelve ker\u00fclj\u00f6n felhaszn\u00e1l\u00e1sra, \u00edgy a ez el\u0151leg nyilv\u00e1ntart\u00e1si sz\u00e1ml\u00e1k ne ig\u00e9nyeljenek tov\u00e1bbi k\u00e9zi kezel\u00e9st [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[38],"tags":[],"_links":{"self":[{"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/8868"}],"collection":[{"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/comments?post=8868"}],"version-history":[{"count":9,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/8868\/revisions"}],"predecessor-version":[{"id":8905,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/8868\/revisions\/8905"}],"wp:attachment":[{"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/media?parent=8868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/categories?post=8868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/tags?post=8868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}