{"id":44,"date":"2026-05-05T13:05:50","date_gmt":"2026-05-05T11:05:50","guid":{"rendered":"https:\/\/konyvelofelkeszito.hu\/wordpress\/?page_id=44"},"modified":"2026-05-07T13:09:42","modified_gmt":"2026-05-07T11:09:42","slug":"jogszabalyok","status":"publish","type":"page","link":"http:\/\/konyvelofelkeszito.hu\/wordpress\/jogszabalyok\/","title":{"rendered":"Jogszab\u00e1lyok"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"44\" class=\"elementor elementor-44\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6f8bfa e-flex e-con-boxed e-con e-parent\" data-id=\"b6f8bfa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55fedda elementor-widget elementor-widget-heading\" data-id=\"55fedda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">JOGSZAB\u00c1LYOK<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3248fbf e-flex e-con-boxed e-con e-parent\" data-id=\"3248fbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3a3da5 elementor-widget elementor-widget-text-editor\" data-id=\"a3a3da5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"331\" data-end=\"514\">A k\u00f6nyvel\u0151i munka alapja a pontos <strong>jogszab\u00e1lyismeret<\/strong>. A m\u00e9rlegk\u00e9pes k\u00f6nyvel\u0151i vizsg\u00e1n, valamint a mindennapi gyakorlatban is elengedhetetlen a sz\u00e1mviteli \u00e9s ad\u00f3z\u00e1si szab\u00e1lyok ismerete.<\/p><p data-start=\"516\" data-end=\"621\">Ez az oldal \u00f6sszefoglalja a legfontosabb magyar k\u00f6nyvel\u00e9si jogszab\u00e1lyokat, k\u00f6z\u00e9rthet\u0151en:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-585cc35 e-flex e-con-boxed e-con e-parent\" data-id=\"585cc35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a77d7 elementor-widget elementor-widget-heading\" data-id=\"71a77d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sz\u00e1mvitel<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-afbf5fb e-flex e-con-boxed e-con e-parent\" data-id=\"afbf5fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e1a88e elementor-widget elementor-widget-heading\" data-id=\"1e1a88e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/2000-100-00-00.35\" target=\"_blank\">2000. \u00e9vi C. t\u00f6rv\u00e9ny a sz\u00e1mvitelr\u0151l<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-203077c e-flex e-con-boxed e-con e-parent\" data-id=\"203077c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-654fbec elementor-widget elementor-widget-text-editor\" data-id=\"654fbec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"538\" data-end=\"550\">Tartalmazza:<\/p><ul data-start=\"551\" data-end=\"707\"><li data-section-id=\"100vd8g\" data-start=\"551\" data-end=\"577\">k\u00f6nyvvezet\u00e9s szab\u00e1lyai<\/li><li data-section-id=\"ktj5tv\" data-start=\"578\" data-end=\"619\">besz\u00e1mol\u00f3 (m\u00e9rleg, eredm\u00e9nykimutat\u00e1s)<\/li><li data-section-id=\"1w9slok\" data-start=\"620\" data-end=\"655\">sz\u00e1mlarend (sz\u00e1mlat\u00fck\u00f6r alapja)<\/li><li data-section-id=\"53iuud\" data-start=\"656\" data-end=\"680\">\u00e9rt\u00e9kel\u00e9si szab\u00e1lyok<\/li><li data-section-id=\"n5ic4j\" data-start=\"681\" data-end=\"707\">k\u00f6nyvvizsg\u00e1lat alapjai<\/li><\/ul><p data-start=\"709\" data-end=\"753\"><strong>Gyakorlatban: minden k\u00f6nyvel\u00e9s \u201ebibli\u00e1ja\u201d<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1b1ec5 e-flex e-con-boxed e-con e-parent\" data-id=\"b1b1ec5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d340ea2 elementor-widget elementor-widget-heading\" data-id=\"d340ea2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ad\u00f3z\u00e1s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19c4bfd e-flex e-con-boxed e-con e-parent\" data-id=\"19c4bfd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58ba464 elementor-widget elementor-widget-heading\" data-id=\"58ba464\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/2017-151-00-00.19\" target=\"_blank\">2017. \u00e9vi CLI. t\u00f6rv\u00e9ny az ad\u00f3zigazgat\u00e1si rendtart\u00e1sr\u00f3l<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7af7cac e-flex e-con-boxed e-con e-parent\" data-id=\"7af7cac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fab7f18 elementor-widget elementor-widget-text-editor\" data-id=\"fab7f18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"869\" data-end=\"881\">Tartalmazza:<\/p><ul data-start=\"882\" data-end=\"981\"><li data-section-id=\"xhj8uv\" data-start=\"882\" data-end=\"904\">ad\u00f3k\u00f6telezetts\u00e9gek<\/li><li data-section-id=\"x7vdb0\" data-start=\"905\" data-end=\"926\">bevall\u00e1sok rendje<\/li><li data-section-id=\"yjgy97\" data-start=\"927\" data-end=\"943\">ellen\u0151rz\u00e9sek<\/li><li data-section-id=\"1vtxq8n\" data-start=\"944\" data-end=\"967\">mulaszt\u00e1si b\u00edrs\u00e1gok<\/li><li data-section-id=\"9s3lrl\" data-start=\"968\" data-end=\"981\">hat\u00e1rid\u0151k<\/li><\/ul><p><strong>Gyakorlatban: NAV-proced\u00far\u00e1k \u201ealapt\u00f6rv\u00e9nye\u201d<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9b1ed7 e-flex e-con-boxed e-con e-parent\" data-id=\"a9b1ed7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbfe711 elementor-widget elementor-widget-heading\" data-id=\"bbfe711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c1ltal\u00e1nos forgalmi ad\u00f3 (\u00c1FA)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e9eabd e-flex e-con-boxed e-con e-parent\" data-id=\"8e9eabd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ade54b elementor-widget elementor-widget-heading\" data-id=\"3ade54b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/2007-127-00-00\" target=\"_blank\">2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny az \u00e1ltal\u00e1nos forgalmi ad\u00f3r\u00f3l<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ddf59ec e-flex e-con-boxed e-con e-parent\" data-id=\"ddf59ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9815dd elementor-widget elementor-widget-text-editor\" data-id=\"b9815dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1067\" data-end=\"1079\">Tartalmazza:<\/p><ul data-start=\"1080\" data-end=\"1184\"><li data-section-id=\"18dyw08\" data-start=\"1080\" data-end=\"1095\">\u00c1FA kulcsok<\/li><li data-section-id=\"1ggaapb\" data-start=\"1096\" data-end=\"1112\">levon\u00e1si jog<\/li><li data-section-id=\"z2wzp7\" data-start=\"1113\" data-end=\"1137\">sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok<\/li><li data-section-id=\"12w9qoq\" data-start=\"1138\" data-end=\"1161\">teljes\u00edt\u00e9si id\u0151pont<\/li><li data-section-id=\"9nmwsv\" data-start=\"1162\" data-end=\"1184\">k\u00f6z\u00f6ss\u00e9gi \u00fcgyletek<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a156d54 e-flex e-con-boxed e-con e-parent\" data-id=\"a156d54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c8fd2 elementor-widget elementor-widget-heading\" data-id=\"a7c8fd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Szem\u00e9lyi j\u00f6vedelemad\u00f3 (SZJA)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47ee068 e-flex e-con-boxed e-con e-parent\" data-id=\"47ee068\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e233a95 elementor-widget elementor-widget-heading\" data-id=\"e233a95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/1995-117-00-00.82\" target=\"_blank\">1995. \u00e9vi CXVII. t\u00f6rv\u00e9ny a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1de1f65 e-flex e-con-boxed e-con e-parent\" data-id=\"1de1f65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-521f38f elementor-widget elementor-widget-text-editor\" data-id=\"521f38f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1322\" data-end=\"1334\">Tartalmazza:<\/p><ul data-start=\"1335\" data-end=\"1418\"><li data-section-id=\"1ho57qq\" data-start=\"1335\" data-end=\"1355\">munkab\u00e9r ad\u00f3z\u00e1sa<\/li><li data-section-id=\"1mafh32\" data-start=\"1356\" data-end=\"1386\">egy\u00e9ni v\u00e1llalkoz\u00f3k ad\u00f3z\u00e1sa<\/li><li data-section-id=\"18tgsty\" data-start=\"1387\" data-end=\"1403\">kedvezm\u00e9nyek<\/li><li data-section-id=\"1f4eahg\" data-start=\"1404\" data-end=\"1418\">juttat\u00e1sok<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba71c5f e-flex e-con-boxed e-con e-parent\" data-id=\"ba71c5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e26971b elementor-widget elementor-widget-heading\" data-id=\"e26971b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">T\u00e1rsas\u00e1gi ad\u00f3 (TAO)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-432d933 e-flex e-con-boxed e-con e-parent\" data-id=\"432d933\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45febd8 elementor-widget elementor-widget-heading\" data-id=\"45febd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/1996-81-00-00\" target=\"_blank\">1996. \u00e9vi LXXXI. t\u00f6rv\u00e9ny a t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l \u00e9s az osztal\u00e9kad\u00f3r\u00f3l<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73618e6 e-flex e-con-boxed e-con e-parent\" data-id=\"73618e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b76fd76 elementor-widget elementor-widget-text-editor\" data-id=\"b76fd76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1495\" data-end=\"1507\">Tartalmazza:<\/p><ul data-start=\"1508\" data-end=\"1605\"><li data-section-id=\"e00oqo\" data-start=\"1508\" data-end=\"1533\">v\u00e1llalati nyeres\u00e9gad\u00f3<\/li><li data-section-id=\"lepxxc\" data-start=\"1534\" data-end=\"1562\">ad\u00f3alap m\u00f3dos\u00edt\u00f3 t\u00e9telek<\/li><li data-section-id=\"1nsqv9f\" data-start=\"1563\" data-end=\"1585\">elismert k\u00f6lts\u00e9gek<\/li><li data-section-id=\"ftjvcw\" data-start=\"1586\" data-end=\"1605\">ad\u00f3kedvezm\u00e9nyek<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3c455e e-flex e-con-boxed e-con e-parent\" data-id=\"a3c455e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6890d56 elementor-widget elementor-widget-heading\" data-id=\"6890d56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">J\u00e1rul\u00e9kok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7c779b e-flex e-con-boxed e-con e-parent\" data-id=\"a7c779b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcce62b elementor-widget elementor-widget-heading\" data-id=\"dcce62b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/2018-52-00-00.31\" target=\"_blank\">2018. \u00e9vi LII. t\u00f6rv\u00e9ny a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3r\u00f3l<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e21667 e-flex e-con-boxed e-con e-parent\" data-id=\"0e21667\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83fea13 elementor-widget elementor-widget-heading\" data-id=\"83fea13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/2019-122-00-00\" target=\"_blank\">2019. \u00e9vi CXXII. t\u00f6rv\u00e9ny a t\u00e1rsadalombiztos\u00edt\u00e1s ell\u00e1t\u00e1saira jogosultakr\u00f3l, valamint ezen ell\u00e1t\u00e1sok fedezet\u00e9r\u0151l\n<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4280d45 e-flex e-con-boxed e-con e-parent\" data-id=\"4280d45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f870845 elementor-widget elementor-widget-text-editor\" data-id=\"f870845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1751\" data-end=\"1764\">Tartalmazz\u00e1k:<\/p><ul data-start=\"1765\" data-end=\"1838\"><li data-section-id=\"khij71\" data-start=\"1765\" data-end=\"1787\">munkab\u00e9r k\u00f6zterhei<\/li><li data-section-id=\"1ela76y\" data-start=\"1788\" data-end=\"1819\">munk\u00e1ltat\u00f3i k\u00f6telezetts\u00e9gek<\/li><li data-section-id=\"15unpis\" data-start=\"1820\" data-end=\"1838\">j\u00e1rul\u00e9kfizet\u00e9s<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98500d1 e-flex e-con-boxed e-con e-parent\" data-id=\"98500d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66eddf6 elementor-widget elementor-widget-heading\" data-id=\"66eddf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00d6SSZEFOGLAL\u00c1S<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08516c2 e-flex e-con-boxed e-con e-parent\" data-id=\"08516c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c52865 elementor-widget elementor-widget-text-editor\" data-id=\"5c52865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1751\" data-end=\"1764\">A k\u00f6nyvel\u00e9s h\u00e1rom f\u0151 ter\u00fcletre \u00e9p\u00fcl<\/p><ol><li data-start=\"1751\" data-end=\"1764\">A <strong data-start=\"39\" data-end=\"52\">sz\u00e1mvitel<\/strong> megmutatja, hogyan kell a gazdas\u00e1gi esem\u00e9nyeket r\u00f6gz\u00edteni \u00e9s besz\u00e1mol\u00f3t k\u00e9sz\u00edteni (pl. a <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">2000. \u00e9vi C. t\u00f6rv\u00e9ny a sz\u00e1mvitelr\u0151l<\/span><\/span> alapj\u00e1n).<\/li><li data-start=\"1751\" data-end=\"1764\">Az <strong data-start=\"193\" data-end=\"203\">ad\u00f3z\u00e1s<\/strong> hat\u00e1rozza meg, hogy a v\u00e1llalkoz\u00e1snak milyen ad\u00f3kat, mikor \u00e9s mennyit kell fizetnie (pl. \u00c1FA, TAO).<\/li><li data-start=\"1751\" data-end=\"1764\">A <strong data-start=\"305\" data-end=\"331\">j\u00e1rul\u00e9kok \u00e9s k\u00f6zterhek<\/strong> pedig f\u0151k\u00e9nt a b\u00e9rekhez kapcsol\u00f3dnak, vagyis azt szab\u00e1lyozz\u00e1k, milyen terheket kell a munkav\u00e1llal\u00f3k ut\u00e1n megfizetni.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>JOGSZAB\u00c1LYOK A k\u00f6nyvel\u0151i munka alapja a pontos jogszab\u00e1lyismeret. A m\u00e9rlegk\u00e9pes k\u00f6nyvel\u0151i vizsg\u00e1n, valamint a mindennapi gyakorlatban is elengedhetetlen a sz\u00e1mviteli \u00e9s ad\u00f3z\u00e1si szab\u00e1lyok ismerete. 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