{"id":8886,"date":"2025-05-27T14:39:59","date_gmt":"2025-05-27T14:39:59","guid":{"rendered":"https:\/\/help.cobra.hu\/?p=8886"},"modified":"2025-05-28T07:48:09","modified_gmt":"2025-05-28T07:48:09","slug":"devizas-szallitoi-elolegek-konyvelese","status":"publish","type":"post","link":"https:\/\/help.cobra.hu\/index.php\/2025\/05\/27\/devizas-szallitoi-elolegek-konyvelese\/","title":{"rendered":"Deviz\u00e1s sz\u00e1ll\u00edt\u00f3i el\u0151legek k\u00f6nyvel\u00e9se"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Tartalomjegyz&eacute;k<\/p><ul class=\"toc_list\"><li><a href=\"#Eloleg_fizetes_es_elolegszamla_rogzitese\"><span class=\"toc_number toc_depth_1\">1<\/span> El\u0151leg fizet\u00e9s \u00e9s el\u0151legsz\u00e1mla r\u00f6gz\u00edt\u00e9se<\/a><\/li><li><a href=\"#Bejovo_devizas_vegszamla_rogzitese\"><span class=\"toc_number toc_depth_1\">2<\/span> Bej\u00f6v\u0151 deviz\u00e1s v\u00e9gsz\u00e1mla r\u00f6gz\u00edt\u00e9se<\/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 a 2025.4 verzi\u00f3t\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>\u00a0t\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>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>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<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">Amennyiben nem olvastuk m\u00e9g a <a href=\"https:\/\/help.cobra.hu\/index.php\/2020\/11\/19\/szallitoi-elolegek-kezelese\/\">Sz\u00e1ll\u00edt\u00f3i el\u0151legek kezel\u00e9se<\/a> le\u00edr\u00e1st, ott kezdj\u00fck az ismeretszerz\u00e9st, mert jelen bejegyz\u00e9sben \u00e9p\u00edt\u00fcnk az ott megismertekre!<\/p>\n<p>&nbsp;<\/p>\n<h4><span id=\"Eloleg_fizetes_es_elolegszamla_rogzitese\">El\u0151leg fizet\u00e9s \u00e9s el\u0151legsz\u00e1mla r\u00f6gz\u00edt\u00e9se<\/span><\/h4>\n<p>P\u00e9ld\u00e1nkban 100 EUR nett\u00f3 + 27 EUR \u00c1FA el\u0151leget fizett\u00fcnk, \u00e9s ezt 400 HUF \u00e1rfolyamon k\u00f6nyvelj\u00fck.<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 73.7866%; height: 127px;\" width=\"760\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; width: 46.0637%;\" width=\"358\">Esem\u00e9ny<\/td>\n<td style=\"height: 21px; width: 17.7784%;\" width=\"238\">T<\/td>\n<td style=\"height: 21px; width: 17.6488%;\" width=\"164\">K<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; width: 46.0637%;\">Az el\u0151leget elutaljuk a bankb\u00f3l<\/td>\n<td style=\"height: 21px; width: 17.7784%;\">3899 (Technikai)<\/td>\n<td style=\"height: 21px; width: 17.6488%;\">38412 (Bank)<\/td>\n<\/tr>\n<tr style=\"height: 64px;\">\n<td style=\"height: 64px; width: 46.0637%;\" width=\"358\">A sz\u00e1ll\u00edt\u00f3knak adott el\u0151leget nett\u00f3 m\u00f3don k\u00f6nyvelj\u00fck a nyilv\u00e1ntart\u00e1si sz\u00e1ml\u00e1ra (351, 352, stb)<\/td>\n<td style=\"height: 64px; width: 17.7784%;\" width=\"238\">353 (Adott el\u0151leg)<br \/>\n4661 (\u00c1FA)<\/td>\n<td style=\"height: 64px; width: 17.6488%;\">3899 (Technikai)<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; width: 46.0637%;\">Kiegyenl\u00edtj\u00fck az el\u0151leg sz\u00e1ml\u00e1t<\/td>\n<td style=\"height: 21px; width: 17.7784%;\">3899 (Technikai)<\/td>\n<td style=\"height: 21px; width: 17.6488%;\">3899 (Technikai)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>A f\u0151k\u00f6nyv ezen gazdas\u00e1gi esem\u00e9nyek ut\u00e1n:<\/p>\n<table style=\"width: 80.877%;\" width=\"1070\">\n<tbody>\n<tr>\n<td style=\"width: 16.1985%;\" width=\"358\">Sz\u00e1mlasz\u00e1m<\/td>\n<td style=\"width: 37.7341%;\" width=\"238\">Megnevez\u00e9s<\/td>\n<td style=\"width: 15.824%;\" width=\"164\">Tartozik forgalom<\/td>\n<td style=\"width: 15.0749%;\" width=\"155\">K\u00f6vetel forgalom<\/td>\n<td style=\"width: 15.0749%;\" width=\"155\">Z\u00e1r\u00f3 egyenleg<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1985%;\">353<\/td>\n<td style=\"width: 37.7341%;\">K\u00e9szletekre adott el\u0151legek<\/td>\n<td style=\"width: 15.824%;\">40000<\/td>\n<td style=\"width: 15.0749%;\">0<\/td>\n<td style=\"width: 15.0749%;\">40000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1985%;\">38412<\/td>\n<td style=\"width: 37.7341%;\">Bank-1 elsz.betszl\u00e1k EUR<\/td>\n<td style=\"width: 15.824%;\">0<\/td>\n<td style=\"width: 15.0749%;\">50800<\/td>\n<td style=\"width: 15.0749%;\">-50800<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1985%;\">3899<\/td>\n<td style=\"width: 37.7341%;\">Sz\u00e1ll\u00edt\u00f3 technikai \u00fctk\u00f6zet\u0151<\/td>\n<td style=\"width: 15.824%;\">101600<\/td>\n<td style=\"width: 15.0749%;\">101600<\/td>\n<td style=\"width: 15.0749%;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1985%;\">4661<\/td>\n<td style=\"width: 37.7341%;\">Beszerz.el\u0151z.felsz \u00c1FA<\/td>\n<td style=\"width: 15.824%;\">10800<\/td>\n<td style=\"width: 15.0749%;\">0<\/td>\n<td style=\"width: 15.0749%;\">10800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span id=\"Bejovo_devizas_vegszamla_rogzitese\">Bej\u00f6v\u0151 deviz\u00e1s v\u00e9gsz\u00e1mla r\u00f6gz\u00edt\u00e9se<\/span><\/h4>\n<p>P\u00e9ld\u00e1nkban most:<\/p>\n<ul>\n<li>a teljes\u00edt\u00e9skori EUR \u00e1rfolyam elt\u00e9r az el\u0151leg k\u00f6nyvel\u00e9se sor\u00e1n alkalmazott\u00f3l, legyen 405 HUF<\/li>\n<li>az el\u0151leget teljesen felhaszn\u00e1lta a sz\u00e1ll\u00edt\u00f3 a v\u00e9gsz\u00e1ml\u00e1ba<\/li>\n<li>a k\u00e9szletre v\u00e1s\u00e1rolt \u00e1ru \u00e1ra 300 EUR nett\u00f3 + 81 EUR \u00c1FA<\/li>\n<\/ul>\n<p>L\u00e9p\u00e9sek:<\/p>\n<ol>\n<li>\u00daj bej\u00f6v\u0151 sz\u00e1mla r\u00f6gz\u00edt\u00e9s\u00e9t ind\u00edtjuk, ezen jel\u00f6lj\u00fck a &#8220;<strong>T\u00f6bb\u00e1rfolyam\u00fa sz\u00e1mla<\/strong>&#8221; kapcsol\u00f3t. Ennek hat\u00e1s\u00e1ra a fejben lehet az \u00e1rfolyamokat megadni, hanem a t\u00e9telsorok els\u0151 oszlopa a Teljes\u00edt\u00e9si d\u00e1tum lesz:<img loading=\"lazy\" width=\"1194\" height=\"697\" class=\"size-full wp-image-8889 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c68b4ff27.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c68b4ff27.png 1194w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c68b4ff27-300x175.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c68b4ff27-1024x598.png 1024w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c68b4ff27-768x448.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c68b4ff27-250x146.png 250w\" sizes=\"(max-width: 1194px) 100vw, 1194px\" \/>\u00c9s megjelenik egy \u00faj f\u00fcl, mely a t\u00e9telsorokon szerepl\u0151 teljes\u00edt\u00e9si d\u00e1tumokhoz tartoz\u00f3 \u00e1rfolyamokat tartalmazza:\n<p id=\"Wymbpjp\"><img loading=\"lazy\" width=\"1194\" height=\"697\" class=\"size-full wp-image-8890 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c6fe6f82a.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c6fe6f82a.png 1194w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c6fe6f82a-300x175.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c6fe6f82a-1024x598.png 1024w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c6fe6f82a-768x448.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c6fe6f82a-250x146.png 250w\" sizes=\"(max-width: 1194px) 100vw, 1194px\" \/><\/p>\n<\/li>\n<li>A t\u00e9telek megad\u00e1s\u00e1n\u00e1l figyelj\u00fcnk teh\u00e1t a helyes<strong> teljes\u00edt\u00e9si d\u00e1tum<\/strong>ok megad\u00e1s\u00e1ra \u00e9s <strong>sort\u00edpus<\/strong> megfelel\u0151 kit\u00f6lt\u00e9s\u00e9r\u0151l se feledkezz\u00fcnk meg!\n<p id=\"LMNYgFb\"><img loading=\"lazy\" width=\"1190\" height=\"103\" class=\"size-full wp-image-8891 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c7e93fa42.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c7e93fa42.png 1190w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c7e93fa42-300x26.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c7e93fa42-1024x89.png 1024w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c7e93fa42-768x66.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c7e93fa42-250x22.png 250w\" sizes=\"(max-width: 1190px) 100vw, 1190px\" \/><\/p>\n<\/li>\n<li>A T\u00e9telsor \u00e1rfolyamok f\u00fcl\u00f6n pedig adjuk meg az egyes teljes\u00edt\u00e9si d\u00e1tumokhoz haszn\u00e1land\u00f3 \u00e1rfolyamot. MNB \u00e1rfolyam let\u00f6lt\u00e9s alkalmaz\u00e1sa eset\u00e9n a program aj\u00e1nlani fogja az \u00e1rfolyam t\u00e1bl\u00e1b\u00f3l az \u00e9rt\u00e9keket.\n<p id=\"Snxqwcf\"><img loading=\"lazy\" width=\"904\" height=\"432\" class=\"size-full wp-image-8892 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c87665ec6.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c87665ec6.png 904w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c87665ec6-300x143.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c87665ec6-768x367.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c87665ec6-250x119.png 250w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/p>\n<\/li>\n<li>V\u00e9g\u00fcl a besz\u00e1m\u00edtott el\u0151legsz\u00e1ml\u00e1t a <a href=\"https:\/\/help.cobra.hu\/index.php\/2020\/11\/19\/szallitoi-elolegek-kezelese\/\">m\u00e1r ismert m\u00f3don<\/a> k\u00f6ss\u00fck \u00f6ssze ezzel a v\u00e9gsz\u00e1ml\u00e1val:\n<p id=\"doxgjTD\"><img loading=\"lazy\" width=\"1192\" height=\"477\" class=\"size-full wp-image-8893 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c8dc26998.png\" alt=\"\" srcset=\"https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c8dc26998.png 1192w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c8dc26998-300x120.png 300w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c8dc26998-1024x410.png 1024w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c8dc26998-768x307.png 768w, https:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/05\/img_6835c8dc26998-250x100.png 250w\" sizes=\"(max-width: 1192px) 100vw, 1192px\" \/><\/p>\n<\/li>\n<li>V\u00e9gleges\u00edts\u00fck a sz\u00e1ml\u00e1t.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>A v\u00e9gsz\u00e1mla kont\u00edrlapja a k\u00f6vetkez\u0151k\u00e9ppen fog kin\u00e9zni:<\/p>\n<table style=\"width: 92.6737%; height: 339px;\" width=\"639\">\n<tbody>\n<tr style=\"height: 55px;\">\n<td style=\"height: 55px; width: 9.49263%;\" width=\"44\">Kont\u00edr<\/td>\n<td style=\"height: 55px; width: 12.4386%;\" width=\"64\">Oldal<\/td>\n<td style=\"height: 55px; width: 12.4386%;\" width=\"64\">Bizonylat \u00f6sszeg<\/td>\n<td style=\"height: 55px; width: 8.67428%;\" width=\"64\">Deviza<\/td>\n<td style=\"text-align: center; height: 55px; width: 10.3109%;\" width=\"64\"><strong>\u00c1rfolyam<\/strong><\/td>\n<td style=\"height: 55px; width: 14.8119%;\" width=\"107\">K\u00f6nyvelt \u00f6sszeg<\/td>\n<td style=\"height: 55px; width: 31.9148%;\" width=\"130\">Magyar\u00e1zat<\/td>\n<\/tr>\n<tr style=\"height: 81px;\">\n<td style=\"height: 81px; width: 9.49263%;\">4541<\/td>\n<td style=\"height: 81px; width: 12.4386%;\">K\u00f6vetel<\/td>\n<td style=\"height: 81px; width: 12.4386%;\">254<\/td>\n<td style=\"height: 81px; width: 8.67428%;\">EUR<\/td>\n<td style=\"text-align: center; height: 81px; width: 10.3109%;\"><strong>405<\/strong><\/td>\n<td style=\"text-align: right; height: 81px; width: 14.8119%;\">102 870,00<\/td>\n<td style=\"height: 81px; width: 31.9148%;\">A v\u00e9gsz\u00e1ml\u00e1n fennmarad\u00f3 brutt\u00f3 \u00f6sszeg a teljes\u00edt\u00e9skori \u00e1rfolyammal sz\u00e1m\u00edtva<\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"height: 55px; width: 9.49263%;\">353<\/td>\n<td style=\"height: 55px; width: 12.4386%;\">Tartozik<\/td>\n<td style=\"height: 55px; width: 12.4386%;\">-100<\/td>\n<td style=\"height: 55px; width: 8.67428%;\">EUR<\/td>\n<td style=\"text-align: center; height: 55px; width: 10.3109%;\"><strong>400<\/strong><\/td>\n<td style=\"text-align: right; height: 55px; width: 14.8119%;\">-40 000,00<\/td>\n<td style=\"height: 55px; width: 31.9148%;\">A besz\u00e1m\u00edtott el\u0151leg az eredeti \u00e1rfolyam\u00e1val felhaszn\u00e1lva<\/td>\n<\/tr>\n<tr style=\"height: 53px;\">\n<td style=\"height: 53px; width: 9.49263%;\">219<\/td>\n<td style=\"height: 53px; width: 12.4386%;\">Tartozik<\/td>\n<td style=\"height: 53px; width: 12.4386%;\">300<\/td>\n<td style=\"height: 53px; width: 8.67428%;\">EUR<\/td>\n<td style=\"text-align: center; height: 53px; width: 10.3109%;\"><strong>405<\/strong><\/td>\n<td style=\"text-align: right; height: 53px; width: 14.8119%;\">121 500,00<\/td>\n<td style=\"height: 53px; width: 31.9148%;\">A beszerzett \u00e1ru k\u00e9szletre v\u00e9telez\u00e9si \u00e9rt\u00e9ke a teljes\u00edt\u00e9skori \u00e1rfolyammal sz\u00e1molva<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 9.49263%;\">4661<\/td>\n<td style=\"height: 28px; width: 12.4386%;\">Tartozik<\/td>\n<td style=\"height: 28px; width: 12.4386%;\">54<\/td>\n<td style=\"height: 28px; width: 8.67428%;\">EUR<\/td>\n<td style=\"text-align: center; height: 28px; width: 10.3109%;\"><strong>405<\/strong><\/td>\n<td style=\"text-align: right; height: 28px; width: 14.8119%;\">21 870,00<\/td>\n<td style=\"height: 28px; width: 31.9148%;\">A v\u00e9gsz\u00e1mla \u00c1FA \u00e9rt\u00e9k\u00e9nek k\u00f6nyvel\u00e9se a teljes\u00edt\u00e9skori \u00e1rfolyamon<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"height: 67px; width: 9.49263%;\">873<\/td>\n<td style=\"height: 67px; width: 12.4386%;\">Tartozik<\/td>\n<td style=\"height: 67px; width: 12.4386%;\">-500<\/td>\n<td style=\"height: 67px; width: 8.67428%;\">HUF<\/td>\n<td style=\"text-align: center; height: 67px; width: 10.3109%;\"><strong>1<\/strong><\/td>\n<td style=\"text-align: right; height: 67px; width: 14.8119%;\">-500,00<\/td>\n<td style=\"height: 67px; width: 31.9148%;\">\u00c1rfolyam k\u00fcl\u00f6nb\u00f6zet k\u00f6nyvel\u00e9se, mivel a<span style=\"font-family: inherit; font-size: 14.4px; font-style: inherit; font-weight: inherit;\">z 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><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>A v\u00e9gsz\u00e1mla lek\u00f6nyvel\u00e9se ut\u00e1n a f\u0151k\u00f6nyvi kivonat pedig \u00edgy n\u00e9z ki:<\/p>\n<table style=\"width: 99.4315%; height: 467px;\" width=\"998\">\n<tbody>\n<tr>\n<td style=\"width: 7.85061%;\" width=\"81\">Sz\u00e1mlasz\u00e1m<\/td>\n<td style=\"width: 19.9695%;\" width=\"217\">Megnevez\u00e9s<\/td>\n<td style=\"width: 13.2622%;\" width=\"116\">Tartozik forgalom<\/td>\n<td style=\"width: 13.4146%;\" width=\"115\">K\u00f6vetel forgalom<\/td>\n<td style=\"width: 13.9482%;\" width=\"95\">Z\u00e1r\u00f3 egyenleg<\/td>\n<td style=\"width: 31.4024%;\" width=\"374\">Magyar\u00e1zat<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.85061%;\">219<\/td>\n<td style=\"width: 19.9695%;\">Nyers- \u00e9s alapanyagok \u00e1tvezet\u00e9si<\/td>\n<td style=\"text-align: right; width: 13.2622%;\">121 500,00<\/td>\n<td style=\"text-align: right; width: 13.4146%;\">\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 &#8211;<\/td>\n<td style=\"text-align: right; width: 13.9482%;\">121 500,00<\/td>\n<td style=\"width: 31.4024%;\">V\u00e1s\u00e1rolt \u00e1ru nett\u00f3 \u00e9rt\u00e9ke a teljes\u00edt\u00e9skori \u00e1rfolyamon<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.85061%;\">353<\/td>\n<td style=\"width: 19.9695%;\">K\u00e9szletekre adott el\u0151legek<\/td>\n<td style=\"text-align: right; width: 13.2622%;\">\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 &#8211;<\/td>\n<td style=\"text-align: right; width: 13.4146%;\">\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 &#8211;<\/td>\n<td style=\"text-align: right; width: 13.9482%;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211;<\/td>\n<td style=\"width: 31.4024%;\">Felhaszn\u00e1ltuk a teljes 100 EUR el\u0151leget az eredeti \u00e1rfolyamon<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.85061%;\">38412<\/td>\n<td style=\"width: 19.9695%;\">Banksz\u00e1mla EUR<\/td>\n<td style=\"text-align: right; width: 13.2622%;\">\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 &#8211;<\/td>\n<td style=\"text-align: right; width: 13.4146%;\">50 800,00<\/td>\n<td style=\"text-align: right; width: 13.9482%;\">&#8211; 50 800,00<\/td>\n<td style=\"width: 31.4024%;\">Elutaltuk a 127 EUR x 400 HUF el\u0151leget<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.85061%;\">3899<\/td>\n<td style=\"width: 19.9695%;\">Sz\u00e1ll\u00edt\u00f3 technikai \u00fctk\u00f6zet\u0151<\/td>\n<td style=\"text-align: right; width: 13.2622%;\">\u00a0101 600,00<\/td>\n<td style=\"text-align: right; width: 13.4146%;\">101 600,00<\/td>\n<td style=\"text-align: right; width: 13.9482%;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211;<\/td>\n<td style=\"width: 31.4024%;\" width=\"374\">Technikai kiegyenl\u00edt\u00e9s, hogy az el\u0151leg sz\u00e1mla az analitik\u00e1ban is kiegyenl\u00edtett legyen.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.85061%;\">4541<\/td>\n<td style=\"width: 19.9695%;\">Belf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k<\/td>\n<td style=\"text-align: right; width: 13.2622%;\">\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 &#8211;<\/td>\n<td style=\"text-align: right; width: 13.4146%;\">102 870,00<\/td>\n<td style=\"text-align: right; width: 13.9482%;\">&#8211;\u00a0 102 870,00<\/td>\n<td style=\"width: 31.4024%;\">254 EUR tartoz\u00e1s maradt 405 HUF \u00e1rfolyammal<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.85061%;\">4661<\/td>\n<td style=\"width: 19.9695%;\">Beszerz.el\u0151z.felsz \u00c1FA<\/td>\n<td style=\"text-align: right; width: 13.2622%;\">\u00a032 670,00<\/td>\n<td style=\"text-align: right; width: 13.4146%;\">\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 &#8211;<\/td>\n<td style=\"text-align: right; width: 13.9482%;\">32 670,00<\/td>\n<td style=\"width: 31.4024%;\" width=\"374\">K\u00e9t t\u00e9telb\u0151l tev\u0151dik \u00f6ssze:<br \/>\n&#8211; el\u0151leg 27 EUR \u00c1FA 400-as \u00e1rfolyamon<br \/>\n&#8211; v\u00e9gsz\u00e1mla 54 EUR \u00c1FA 405-\u00f6s \u00e1rfolyamon<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.85061%;\">873<\/td>\n<td style=\"width: 19.9695%;\">Kiegyenl\u00edt\u00e9skori \u00e1rf.vesztes\u00e9g<\/td>\n<td style=\"text-align: right; width: 13.2622%;\">&#8211; 500,00<\/td>\n<td style=\"text-align: right; width: 13.4146%;\">\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 &#8211;<\/td>\n<td style=\"text-align: right; width: 13.9482%;\">&#8211; 500,00<\/td>\n<td style=\"width: 31.4024%;\" width=\"374\">Automata \u00e1rfolyam k\u00fcl\u00f6nb\u00f6zet k\u00f6nyvel\u00e9s t\u00f6rt\u00e9nt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tartalomjegyz&eacute;k1 El\u0151leg fizet\u00e9s \u00e9s el\u0151legsz\u00e1mla r\u00f6gz\u00edt\u00e9se2 Bej\u00f6v\u0151 deviz\u00e1s v\u00e9gsz\u00e1mla r\u00f6gz\u00edt\u00e9se 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 a 2025.4 verzi\u00f3t\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\u00a0t\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 a teljes\u00edt\u00e9skor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"_links":{"self":[{"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/8886"}],"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=8886"}],"version-history":[{"count":9,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/8886\/revisions"}],"predecessor-version":[{"id":8904,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/8886\/revisions\/8904"}],"wp:attachment":[{"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/media?parent=8886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/categories?post=8886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/tags?post=8886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}