Az elad\u00e1si \u00e9s v\u00e1s\u00e1rl\u00e1si sz\u00e1ml\u00e1k k\u00f6nyvel\u00e9se a sz\u00e1mvitel kulcsfontoss\u00e1g\u00fa folyamata, amely lehet\u0151v\u00e9 teszi a c\u00e9g kereskedelmi \u00fcgyleteinek helyes nyilv\u00e1ntart\u00e1s\u00e1t (a sz\u00e1mvitelr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny, Dz.U. 1994, 121. sz\u00e1m, 591. t\u00e9tel). Elad\u00e1si sz\u00e1ml\u00e1k k\u00f6nyvel\u00e9se: Az elad\u00e1si sz\u00e1mla a term\u00e9kek vagy szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9t igazol\u00f3 dokumentum, amely tartalmazza az elad\u00f3, a vev\u0151, az \u00fcgylet t\u00e1rgya, az \u00e1r \u00e9s az \u00e1fakulcs adatait. A k\u00f6nyvel\u00e9s folyamata: a sz\u00e1mla \u00e1tv\u00e9tele (pap\u00edr- vagy elektronikus form\u00e1ban); ellen\u0151rz\u00e9s (formai \u00e9s tartalmi helyess\u00e9g); k\u00f6nyvel\u00e9s (a bev\u00e9telek megfelel\u0151 sz\u00e1ml\u00e1j\u00e1n, valamint a fizetend\u0151 \u00e1fa elsz\u00e1mol\u00e1sa); archiv\u00e1l\u00e1s. A v\u00e1s\u00e1rl\u00e1si sz\u00e1ml\u00e1k k\u00f6nyvel\u00e9se hasonl\u00f3 elven t\u00f6rt\u00e9nik, a beszerz\u00e9s jelleg\u00e9nek megfelel\u0151 k\u00f6lts\u00e9g- vagy eszk\u00f6zsz\u00e1ml\u00e1kon, az el\u0151zetesen felsz\u00e1m\u00edtott \u00e1fa elsz\u00e1mol\u00e1s\u00e1val.<\/p>\n","protected":false},"excerpt":{"rendered":"
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