{"id":3601,"date":"2026-07-19T13:22:56","date_gmt":"2026-07-19T11:22:56","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/belso-konyvelesi-dokumentum-dw-keszitese\/"},"modified":"2026-07-19T13:46:42","modified_gmt":"2026-07-19T11:46:42","slug":"belso-konyvelesi-dokumentum-dw-keszitese","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/belso-konyvelesi-dokumentum-dw-keszitese\/","title":{"rendered":"Bels\u0151 k\u00f6nyvel\u00e9si dokumentum (DW) k\u00e9sz\u00edt\u00e9se"},"content":{"rendered":"<p>A bels\u0151 bizonylatok k\u00e9sz\u00edt\u00e9se a v\u00e1llalkoz\u00e1son bel\u00fcli \u00fcgyletek \u00e9s p\u00e9nz\u00fcgyi m\u0171veletek dokument\u00e1l\u00e1s\u00e1ra ir\u00e1nyul\u00f3 tev\u00e9kenys\u00e9g. E bizonylatok fontosak a jogszab\u00e1lyoknak val\u00f3 megfelel\u00e9s \u00e9s a k\u00f6nyvel\u00e9s \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1nak meg\u0151rz\u00e9se szempontj\u00e1b\u00f3l. A szolg\u00e1ltat\u00e1s olyan gazdas\u00e1gi esem\u00e9nyeket dokument\u00e1l\u00f3 bels\u0151 bizonylatok elk\u00e9sz\u00edt\u00e9s\u00e9t \u00e9s nyilv\u00e1ntart\u00e1s\u00e1t foglalja mag\u00e1ban, amelyeket k\u00fcls\u0151 dokumentumok (p\u00e9ld\u00e1ul sz\u00e1ml\u00e1k, nyugt\u00e1k) nem t\u00e1masztanak al\u00e1, ugyanakkor hat\u00e1ssal vannak a c\u00e9g p\u00e9nz\u00fcgyi eredm\u00e9ny\u00e9re \u00e9s ad\u00f3elsz\u00e1mol\u00e1saira. Terjedelem: a bels\u0151 bizonylattal dokument\u00e1land\u00f3 m\u0171veletek azonos\u00edt\u00e1sa (p\u00e9ld\u00e1ul anyagfelhaszn\u00e1l\u00e1s, kik\u00fcldet\u00e9s elsz\u00e1mol\u00e1sa, \u00e9rt\u00e9kcs\u00f6kken\u00e9s, k\u00f6lts\u00e9gkorrekci\u00f3k); a bels\u0151 bizonylatok elk\u00e9sz\u00edt\u00e9se a sz\u00e1mviteli t\u00f6rv\u00e9ny vagy a PKPiR-rendelet el\u0151\u00edr\u00e1sainak megfelel\u0151en; a gazdas\u00e1gi esem\u00e9ny egy\u00e9rtelm\u0171 azonos\u00edthat\u00f3s\u00e1g\u00e1t biztos\u00edt\u00f3 le\u00edr\u00e1sa; a bizonylatok megfelel\u0151 k\u00f6nyvel\u00e9si nyilv\u00e1ntart\u00e1sokban vagy a bev\u00e9telek \u00e9s kiad\u00e1sok ad\u00f3k\u00f6nyv\u00e9ben t\u00f6rt\u00e9n\u0151 r\u00f6gz\u00edt\u00e9se.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>belso-konyvelesi-dokumentum-dw-keszitese<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3601","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3601"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3601\/revisions"}],"predecessor-version":[{"id":3733,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3601\/revisions\/3733"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}