{"id":16785,"date":"2018-01-09T10:50:10","date_gmt":"2018-01-09T09:50:10","guid":{"rendered":"https:\/\/dbh-group.com\/?p=16785"},"modified":"2025-02-19T09:50:17","modified_gmt":"2025-02-19T08:50:17","slug":"evzarasi-evnyitasi-teendok-konyveles","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=16785&lang=hu","title":{"rendered":"\u00c9vz\u00e1r\u00e1si, \u00e9vnyit\u00e1si teend\u0151k &#8211; k\u00f6nyvel\u00e9s"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Az \u00e9v v\u00e9gi hajt\u00e1st k\u00f6vet\u0151 pihen\u0151 ut\u00e1n a b\u00e9rsz\u00e1mfejt\u0151 \u00e9s k\u00f6nyvel\u0151 koll\u00e9g\u00e1k visszacs\u00f6ppentek a h\u00f3nap, negyed\u00e9v \u00e9s \u00e9vz\u00e1r\u00e1si feladatok k\u00f6z\u00e9. K\u00e9t r\u00e9szes r\u00f6vid sorozatunkban \u00f6sszegy\u0171jt\u00f6tt\u00fck azokat a feladatokat, amelyekre mindenk\u00e9ppen figyelmet kell ford\u00edtanunk, annak \u00e9rdek\u00e9ben, hogy hat\u00e9kony \u00e9s eredm\u00e9nyes, el\u0151\u00edr\u00e1soknak megfelel\u0151 munk\u00e1t tudjunk v\u00e9gezni. Mai bejegyz\u00e9s\u00fcnkben sz\u00e1mba vessz\u00fck milyen k\u00f6nyvel\u00e9si teend\u0151kkel szembes\u00fcl\u00fcnk janu\u00e1r elej\u00e9n.<\/strong><\/p>\n<p style=\"text-align: justify;\">A nagy \u00e9vz\u00e1r\u00f3 hajr\u00e1 els\u0151 hat\u00e1rideje janu\u00e1r 12., a 08-as bevall\u00e1s beny\u00fajt\u00e1si hat\u00e1rideje. Ennek kiemelt a szerepe szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s elsz\u00e1mol\u00e1sa miatt. A k\u00f6telezetteknek minden esetben be kell ny\u00fajtaniuk a bevall\u00e1st, m\u00e9g akkor is ha null\u00e1s az adattartalma.<\/p>\n<p style=\"text-align: justify;\">A negyedik negyed\u00e9vi z\u00e1r\u00e1s sor\u00e1n kiemelt figyelmet kell ford\u00edtanunk az \u00e9ves \u00e1fabevall\u00f3kra vonatkoz\u00f3 hat\u00e1r\u00e9rt\u00e9kre, hiszen a bevall\u00e1s hat\u00e1rideje annak \u00e1tl\u00e9p\u00e9se ut\u00e1n janu\u00e1r 20.-a (illetve id\u00e9n janu\u00e1r 22.). Az\u00e9rt, hogy meger\u0151s\u00edt\u00e9st kapjunk \u00e9rdemes rendszeresen ellen\u0151rizn\u00fcnk a t\u00f6rzsadatokat, amelyeket a NAV minden \u00e9v elej\u00e9n friss\u00edt. Term\u00e9szetesen ne feledkezz\u00fcnk meg a c\u00e9gaut\u00f3 ad\u00f3, t\u00e1rsas\u00e1gi ad\u00f3el\u0151leg \u00e9s term\u00e9kd\u00edjas bevall\u00e1si hat\u00e1rid\u0151kr\u0151l sem.<\/p>\n<p style=\"text-align: justify;\">Amennyiben a v\u00e1llalkoz\u00e1s \u00e9ves \u00e1fabevall\u00f3, \u00fagy febru\u00e1r 25-ig (id\u00e9n 26.) kell beny\u00fajtania a bevall\u00e1s\u00e1t.<\/p>\n<p style=\"text-align: justify;\">Els\u0151re trivi\u00e1lisnak t\u0171nhet, de mindig ellen\u0151rizz\u00fck, hogy a megfelel\u0151 ad\u00f3\u00e9vre k\u00f6nyvel\u00fcnk-e. Gyakran es\u00fcnk a megszok\u00e1s hib\u00e1j\u00e1ba \u00e9s reflexb\u0151l a megel\u0151z\u0151 \u00e9vet r\u00f6gz\u00edtj\u00fck.<\/p>\n<p style=\"text-align: justify;\">Az ad\u00f3\u00e9v z\u00e1r\u00e1sa nem minden v\u00e1llalkoz\u00e1s eset\u00e9ben esik egybe a k\u00f6nyvviteli z\u00e1rlattal, hiszen a k\u00f6nyvviteli z\u00e1rlat egy hosszabb, ak\u00e1r h\u00f3napokat is fel\u00f6lel\u0151 folyamat lehet, amelynek eredm\u00e9nyek\u00e9nt megsz\u00fcletik a v\u00e1llalkoz\u00e1s besz\u00e1mol\u00f3ja. Sz\u00e1mviteli szempontb\u00f3l a sz\u00e1mla tartalma hat\u00e1rozza meg, hogy melyik \u00e9v bev\u00e9teleihez vagy k\u00f6lts\u00e9geihez soroljuk. Ez\u00e9rt fontos, hogy fokozottan figyelj\u00fcnk arra, hogy milyen id\u0151szakra vonatkozik az adott sz\u00e1mla, hiszen annak megfelel\u0151en kell elhat\u00e1rolnunk a benne foglalt \u00f6sszeget, vagy annak egy r\u00e9sz\u00e9t.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><i>K\u00e9pek forr\u00e1sa: pixabay<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">Az \u00e9v v\u00e9gi hajt\u00e1st k\u00f6vet\u0151 pihen\u0151 ut\u00e1n a b\u00e9rsz\u00e1mfejt\u0151 \u00e9s k\u00f6nyvel\u0151 koll\u00e9g\u00e1k visszacs\u00f6ppentek a h\u00f3nap, negyed\u00e9v \u00e9s \u00e9vz\u00e1r\u00e1si feladatok k\u00f6z\u00e9. K\u00e9t r\u00e9szes r\u00f6vid sorozatunkban \u00f6sszegy\u0171jt\u00f6tt\u00fck azokat a feladatokat, amelyekre mindenk\u00e9ppen figyelmet kell ford\u00edtanunk, annak \u00e9rdek\u00e9ben, hogy hat\u00e9kony \u00e9s eredm\u00e9nyes, el\u0151\u00edr\u00e1soknak megfelel\u0151 munk\u00e1t tudjunk v\u00e9gezni. Mai bejegyz\u00e9s\u00fcnkben sz\u00e1mba vessz\u00fck milyen k\u00f6nyvel\u00e9si teend\u0151kkel szembes\u00fcl\u00fcnk janu\u00e1r elej\u00e9n.<\/p>\n<p style=\"text-align: justify;\">A nagy \u00e9vz\u00e1r\u00f3 hajr\u00e1 els\u0151 hat\u00e1rideje janu\u00e1r 12.,<\/p>\n<p> <a href=\"https:\/\/dbh-group.com\/blog\/?p=16785&#038;lang=hu\">Read more<\/a><\/p>\n","protected":false},"author":41,"featured_media":16786,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"Az \u00e9v eleji b\u00e9rsz\u00e1mfejt\u00e9si teend\u0151k \u00f6sszefoglal\u00e1sa: decemberi b\u00e9rsz\u00e1mfejt\u00e9s, igazol\u00e1sok, b\u00e9rfejleszt\u00e9s \u00e9s cafeteria friss\u00edt\u00e9se. 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