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Vizsgafelkészítő kurzusok
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Tantermi és távoktatásos képzések
Írtam 30 gazdasági eseményt, nézzük, hogyan kell lekönyvelni őket!
(Az összeg az egyszerűség kedvéért legyen mindenhol 100 Ft)
1. Készpénzt veszünk fel bankszámlánkról
2. Készpénzért anyagot vásárolunk
3. Anyagot vásárolunk későbbi fizetési határidővel
4. Anyagvásárlás miatt keletkezett tartozásunkat átutaljuk
5. Dolgozóinknak bért fizetünk
6. Árut vásárolunk, melyet azonnal nem fizetünk ki
7. Szállítói tartozásunkat rövid lejáratú hitelből egyenlítjük ki
8. Átutaljuk TB. tartozásunkat
9. Befolyik vevőkkel szemben fennálló követelésünk
10. Hosszú lejáratra kölcsönt kapunk bankszámlánkra
11. Hosszú lejáratra kölcsönt adunk bankszámlánkról
12. Kötvényt vásárolunk készpénzért
13. Átutaljuk adótartozásunkat
14. Épületet vásárolunk szállítótól
15. Az épületet használatba vesszük
16. Rövid lejáratú hitelből egyenlítjük ki hosszú lejáratú hiteltartozásunkat
17. Szoftvert vásárolunk készpénzért
18. Részvényt vásárolunk készpénzért
19. Rövid lejáratú hitelt veszünk fel, mely bankszámlánkra érkezik
20. Hosszú lejáratú hitelt törlesztünk bankszámlánkról
21. 3 évre lekötünk pénzt a bankszámlánkról
22. Költségvetéssel szembeni követelésünk befolyik
23. Átutaljuk költségvetéssel szembeni tartozásunkat
24. Gépet vásárolunk készpénzért
25. Rövid lejáratú kölcsönt törlesztünk rövid lejáratú hitelből
26. Hosszú lejáratú hitelt rövid lejáratú kölcsönből törlesztünk
27. Vevőinkkel szembeni követelésünk fejében váltót fogadunk el
28. Váltókövetelésünk összege befolyik bankszámlánkra
29. Szállítói tartozásunk ellenében váltót bocsátunk ki
30. Váltótartozásunkat átutaljuk bankszámlánkról
![](data:image/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27727%27%20height%3D%2766%27%20viewBox%3D%270%200%20727%2066%27%3E%3Crect%20width%3D%27727%27%20height%3D%27366%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E)
Megoldás:
1. Készpénzt veszünk fel bankszámlánkról
![Készpénzt veszünk fel bankszámlánkról Számviteli alapok](data:image/png;base64,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) 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Készpénzt veszünk fel bankszámlánkról |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Ha készpénz veszünk ki a bankszámlánkról, akkor az egyik érintett a Pénztár (készpénz állomány), a másik érintet pedig a Bankszámlánk.
2) Nő, vagy csökken
Felvettük a készpénzt, tehát a készpénzállományunk (Pénztár) nő (+). A bankszámlánkról vettük ki az összeget (Bank) ezért az csökken (-)
3) T (Tartozik), vagy K (Követel)
A Pénztár egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Bank szintén egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti
4) A gazdasági esemény összeállítása
Itt már nem kell különösebben okosnak lenni, egyszerűen az első 3 pontban kitaláltakat össze kell írni egy sorba:
T Pénztár K Bank 100
2. Készpénzért anyagot vásárolunk
![Készpénzért anyagot vásárolunk számvitel alapjai](data:image/png;base64,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) 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Készpénzért anyagot vásárolunk |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Ha anyagot vásárolunk, akkor az egyik érintett az anyagkészletünk lesz, a másik érintet, miután készpénzért vettük, a Pénztárunk lesz
2) Nő, vagy csökken
Vettünk anyagot, tehát az Anyagkészletünk nő (+). Készpénzben fizettük, tehát a készpénzállományunk (Pénztár) csökken (-)
3) T (Tartozik), vagy K (Követel)
Az Anyagkészlet egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Pénztár szintén egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti
4) A gazdasági esemény összeállítása
Itt már nem kell különösebben okosnak lenni, egyszerűen az első 3 pontban kitaláltakat össze kell írni egy sorba:
T Anyagkészlet K Pénztár 100
3. Anyagot vásárolunk későbbi fizetési határidővel
![Anyagot vásárolunk későbbi fizetési határidővel pénzügy nem pénzügyeseknek](data:image/png;base64,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) 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Anyagot vásárolunk későbbi fizetési határidővel |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Ha anyagot vásárolunk, akkor az egyik érintett az anyagkészletünk lesz, a másik érintet, miután későbbi fizetési határidővel vettük (vagyis még nem fizettük ki az eladónak), az eladó = Szállító lesz
2) Nő, vagy csökken
Vettünk anyagot, tehát az Anyagkészletünk nő (+). Nem fizettük még ki, tehát a szállító (eladó) felé a tartozásunk nő (+). Nem kell megijedni: van, amikor két nő van! Nem mindig egy +, egy-!
3) T (Tartozik), vagy K (Követel)
Az Anyagkészlet egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Szállító viszont egy forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál a növekedés (nézd csak meg!) a K oldalt érinti
4) A gazdasági esemény összeállítása
Itt már nem kell különösebben okosnak lenni, egyszerűen az első 3 pontban kitaláltakat össze kell írni egy sorba:
T Anyagkészlet K Szállítók 100
4. Anyagvásárlás miatt keletkezett tartozásunkat átutaljuk
![Anyagvásárlás miatt keletkezett tartozásunkat átutaljuk pénzügyi-számviteli ügyintéző tanfolyam](data:image/png;base64,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) 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Anyagvásárlás miatt keletkezett tartozásunkat átutaljuk |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Az előző pontban vásárolt anyag miatti tartozásunkat utaljuk át. Honnan? Bankból. Kinek? Akinek tartozunk, vagyis az eladónak (Szállító)
2) Nő, vagy csökken
Elutaltunk pénzt, tehát a Bankszámlánk csökken (-). A szállító (eladó) felé a tartozásunk szintén csökken
3) T (Tartozik), vagy K (Követel)
A Bank egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti. A Szállító egy forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál a csökkenés a T oldalt érinti
4) A gazdasági esemény összeállítása
Nagyon fontos: ebben a pontban mindig a T kerül előre és a K kerül hátra!
T Szállítók K Bank 100
5. Dolgozóinknak bért fizetünk
![Dolgozóinknak bért fizetünk Mérlegképes könyvelő tanfolyam](data:image/png;base64,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) 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Dolgozóinknak bért fizetünk |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
A fizetés szó a példákban mindig a készpénzt jelent (Pénztár). Bért fizetünk. Emlékszel: amikor a mérleget nézegettük, a forrás oldalon az egyéb rövid lejáratú kötelezettségek között volt a munkabértartozás, aminek a hivatalos neve: Jövedelem elszámolás.
2) Nő, vagy csökken
Kifizettük a béreket, tehát a Pénztár (készpénz) csökken (-). Ugyanakkor a bértartozásunk is megszűnik, vagyis a Jövedelem elszámolás szintén csökken
3) T (Tartozik), vagy K (Követel)
A Pénztár egy eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti. A Jövedelem elszámolás egy forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál a csökkenés a T oldalt érinti
4) A gazdasági esemény összeállítása
Nagyon fontos: ebben a pontban mindig a T kerül előre és a K kerül hátra!
T Jövedelem elszámolás K Pénztár 100
6. Árut vásárolunk, melyet azonnal nem fizetünk ki
![Árut vásárolunk, melyet azonnal nem fizetünk ki mérlegképes könyvelő tanoncok oldala](data:image/png;base64,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) 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Árut vásárolunk, melyet azonnal nem fizetünk ki |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Ha árut vásárolunk, akkor az egyik érintett az árukészletünk lesz, a másik érintet, miután még nem fizettük ki, az eladó felé való tartozás = Szállító lesz
2) Nő, vagy csökken
Vettünk árut, tehát az Árukészletünk nő (+). Nem fizettük még ki, tehát a szállító (eladó) felé a tartozásunk nő (+).
3) T (Tartozik), vagy K (Követel)
Az Árukészlet egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Szállító viszont egy forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál növekedés a K oldalt érinti
4) A gazdasági esemény összeállítása
T Árukészlet K Szállítók 100
7. Szállítói tartozásunkat rövid lejáratú hitelből egyenlítjük ki
![Számvitel alapjai Szállítói tartozásunkat rövid lejáratú hitelből egyenlítjük ki](data:image/png;base64,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) 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Szállítói tartozásunkat rövid lejáratú hitelből egyenlítjük ki |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
A Szállítót rendezzük. Miből? Rendezhetnénk a saját bankszámlánkról is, de most úgy döntöttünk, hogy megkérjük a bankot, hogy a mi nevünkben ő, a mi Rövidlejáratú hitelkeretünk terhére egyenlítse ki a szállítói tartozásunkat.
2) Nő, vagy csökken
A szállító (eladó) felé a tartozásunk csökken. A hitelt viszont majd vissza kell fizetnünk, így nő a hiteltartozásunk
3) T (Tartozik), vagy K (Követel)
A Szállító egy forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál a csökkenés a T oldalt érinti. A Rövid lejáratú hitel szintén egy forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál a növekedés a K oldalt érinti.
4) A gazdasági esemény összeállítása
Nagyon fontos: ebben a pontban mindig a T kerül előre és a K kerül hátra!
T Szállítók K Rövid lejáratú hitel 100
8. Átutaljuk TB. tartozásunkat
![pénzügyek nem pénzügyeseknek Átutaljuk TB. tartozásunkat](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAtMAAADeCAIAAABwlxuRAAAZmUlEQVR4nO3dyYGDMAxAUdqiIdqhG5pJMTOHJGDZkjBLFAf+O80QMMZ4EYaE7g8AACBK9+0MAACAGyHyAAAAcYg8AABAHCIPAAAQh8gDAADEIfIAAABxiDwAAEAcIg/ggqah64bp27kAAMWmyGMaun58fCoricfYB+3pU/YX1U8MGaedoMfYn5LOllJ7jP2HSvhzKS/p1xVXWC16jH3Xdd0ZtWFTnvMG9s7HKVn59Hlsyq0OFq3wIo9nY07bsTFOvFp9Xn2nIe0HpmH526/sq6N2mpSX+S+2p52RR1Wuaw7/o86LQE9LaXXUSgotPvJ4524tlwfbxa5Vjzktwlk/Kdkasi+ahvmfDVl69lCZYdqemRqbNslyZmyXhFvOWofyle3ixy8I0Qwr8nh21FN+jaX3aI+x7/o+vxybhm4Y9B4wICz4zcjjZk4NYS4w53FWzuJqX2A9zwvH3PX2aCifS2oi8qgo1zTfj7HfF3usRx7MiOB0/t2WcnZXbRHP2ik/Kpa9+wMRRBdppZ/OFX4aun4ch3lh0rXMu0nTc3eRfKi0KPVao9xE3cOysB/HpDC0PSqTw2rGtPwYPatadOostLrm8xpy3t/ryq8oQmvb8ixk+VTuFBQr7M7AkpS106LOzJvp9Xm9JJU6YKWsJZhvvqNdWLcYllZnnoK6yuafQZFjpWFY7TdvzhUNRC0cY3TeMSWoRx55fVaP2y7P9DD73ju5iu2RR/mPUuG0g/KbA5EHPmJr5KFWxNfCaSiqsxJ5mKko6yT9pzrMZHeEKnaxzMpq98yX7IrmaG+S9eXpsS6ZKjdXMqfuRc2PHnnoRaeVglHIz5IUodbyj3USxbbFWTDWVgrvaAbWd6pEHsYQVV+SajkUKYuL0fLKNL9urW8XztrqrYc0DKusbCtnMBshrSPN2m/xb1UDKZflC+bRdvNIqcdUaeX2M2OVZxEmfnjOY2kNylKrq/SbA5EHPmJr5KE2ibTuzn1NPz7E2uthQb63eeN8qNWvX2Xm1ltMuUY2vK83Q3t//uZqZ6avpuRHiTysovMHOpGuOADxz7y/um3VS+61EOhgBtK09J3mdWbUxtFNJVnkQU/ZqTPFv9vahZ6lbG1ZGit1sqxs/hlUjl470uxE23dD3AZSZiAryv2DpD7nYe3H3ZcetW3Onpx+sjYTsy/6ZMqyV6uRus0h3wVBCM5xauQxN7a0z9kWeWTOjzzkToqJB2v6RNtEZKvsXdOclJu/l6oz8nkAJ5M3Ig+16IodmWtWDvzr22pnQT0b+yIP/TC12qWnkaRi9dR1Jakcg5ayOwB5RbAvS0WTfe+iKN66yuaeQXt+RRzNSuSxoYG4kcffNHws8lgJg4zyPBR5bL3bkk5aaPnxIg+zOTDngc84N/J4/SX6sG2Rh1rJz4s8/EyI9qqN88ZFtJKaer2n5CmJ1crV1PzUdIQKdQAyk7AH/vVtlevg9ZNxMAMyLW2nZZ1ZmQMwqdMrYmORsjPnUZzIje1CyZKyblkaWyqbewbPmPOobCA1kcduB+c89EMIjzz8zsSf87CaA5EHPuPM5zzef8phe+0Ovbu7OZVdkUeZVjZqlD2ZOz4mm5Sjf3HFUfS6yh7n/KurGddw2my1VXTFjsw1Kwb+um3LGwhdedxKakcyYMw96MOdHGz3l2R5HtSUxV6S1I0AckO70PerNs++10fK1crmnkHtXK8fqRl5eA1EKYX8YFeLyaRFHqI1qxdb2mSP00XIdNS6tzg056HnZyXycJoDkQdO532rVpveVVtEWjtl9bUu8Iqp1L/sA7HXPZGHtYv5wPpxLPtacdhpzrNNZPHIqKvrnteIlZunF6JFxsz8GAN5vrK2I6OQawb+qm2zOvLcwBq2slztzYA2f1JVZ5J4cWtJKnXASjlZVQxXZhXamSVjmNBLo66yqZuLhIp7O0UKK3dbKhtIUTj5vk+NPJ4/KZDlINtEORVJeaozWvMmp0UeSi3S87MaefxpzSHfxTmTTLi9jb+ebgx611DOXX63mbWWn52cOvO5Q7p0RbUcuT71KlubhdlmrgBU2BZ5XLuxl5fg3x3pW8vPPm6d+VToce2Kajg0Me5UtjYLs81cAajR5ntbvkVMLTZwqK3lZ4eVAeJx0ntbNu0UGquytVmYl++LgCvjXbUAACAOkQcAAIhD5AEAAOIQeQAAgDhEHgAAIA6RBwAAiEPkAQAA4sT9nsfrZwF+9Qex1l5YAwAAKpiRR/q7QumbE8z3dXX5mw+yVzX04+NHRmrtlY9EHgAAnMGIPJIQQ7zayJj1mIau7/v855cvNSYTeQAAcIKKuy35OxyU0GMaute7HdNX1uovR/VGavPlEUkC8v3a4kWN6y86KdJJFhRvuS1elJm80/O5srrQTyF5i+Tv3XICAOCoishj/aZDejOlfPXyI49I/JdDi1Xf76BOJ2Bef2uvedY3F6kvr9jux4dyNFZu36sWEUax0MrFMxxZcs9sCQDghlYjj3wAVyc95oXzELyM6fno7j+muozI+qOoc2ppskuScvNsaC9H+zIOMnP7GPtuGLM8aQvNApNJ88YrAMAtrUQe8mL+tcSJPOYt9HmIv7/VZyPeq4vVxGs0l3SV+YP3Ztpe1Ky/kzbmIkSkU9wl0RbKvCafEnkAV6beE/5dFzscNMWLPMqw42898ngN3uPOOY/3+tmURvn8iBjgk/TLzcXxWE1IDXj+yhkLOaOhLTQjKyIPAADMyOMx9upDkO5zHum2SzxQPDmRTo8oY/Rj7Lu+T3aTrDcN73SnwYgisr1n2ZTPeSjHZeVWXcFcqAUVRB4AAFiRR/a1kS4d+q3vtmTjuPEtlGQ9aw4i3zrZvh/HQUQhSrLl5nnS8wZpEiu5zSdhsqdZZFgj77iUD92aBQkAwMVt/PX0E7+Scey3MLKJhfJ2DzcmAQBo0LbI49zA48g1v/PTHQQeAAA0K+69LWcTdzQq7uEAAIDv4121AAAgDpEHAACIQ+QBAADiEHkAAIA4RB4AACAOkQcAAIhD5AEAAOIE/Z7Hwd8NO4/1Krk2cudqpgxf5Ot0msoaAKBdZuShviJZG/zKV7yUb02ZR6aalU27f289eaWKnsbXB/Xi19/X3wdsrP+OBw78oFplOWevECb0wI0d6tnaVNEpATtZkcfyKlcxhDkXt9YrWtWtnJVtx9704qbx7Yv2Zf/iXbnqGnXrH7Aj8vh6AQJN2NWztemjnQxubv1ui2xK9ghjNznl8rtcWZljmYbnu2m7ruv6Xvmt9PQH1NMX2+crJhlIRtV8qsDrL8zXxKhTQ9n1zzA5b5mRuzdnKrIP7PWVMrH3Xq6s/ia9Vs55soQewCUjD95HgfOtRh7ZLJt9PWw2Oe2DfNkyxZJ88hzA5Zgp/5PxhshXugcl8sgnD9eu87NbC/PNIz3bxa0dfXORfD9OdqdVlpe6vlEmxt6tTGVlYa1WBjR0T7i7q0UeTqcE7GdHHvOFuxxPzGtbs8lpIbPTPvXhWn6S/1Pmq7hHmUYeozX2Ow1sSUPP+5yfNGNLonJz7RlXMctg791b3ywTLfNqMFM+C2OvZkzDADd2rcjD7ZSA/eruttTMqh+LPMQsf03kseXDLPJQm9PqwPlOpBiXlWwbkwrF5tne7dupSuShrG+XiZJ5mfW0TJwjNO5hVRUgcH3XijzcTgnYr+JbtZUPehyJPLQhev+cR7HD8m5Lmdn1gfO5aTalUWZbDNVJNsrNlb07z5eqRyvXd8qk3Lt/38xM08wTkQdwvciD50vxCUbk8Rh7/RGKzzznIX8awpvzWDYqnmnQL8WzRTJAMB5TMB6peox91/f6eku2p8EpoPLu1ZxSGjcV5Wjf8xDrW2WiZb72hFVGlDznAVwy8vjjO7U4nTXnkV65m89PFFvs/27L/FRJP46DEXnMmUrbQ55H+b2SIqF8yiJJSn0uRCkU7XmLNNsyC9nTufbdFCOm0rNkr6+Vibl3eStlXj8vZ301vtsC5K4ZeTDxgZNt/PX0fV+wan9U0m/37FHO5qxHNJU5bLkM+eYdAKDOtshj7/jS+LCZBx5H8ur8dMex0bnpMiTwAABUutt7W1TnDuri3oTxGO3OdFstw6ajIgBAU3hXLQAAiEPkAQAA4hB5AACAOEQeAAAgDpEHAACIQ+QBAADiEHkAAIA4Qb/ncab9ufiJ37v6xZ9fFgWb/lP8wrpT/j9xdoCn+7yo6D5HijgrkcfzLSDpCz2cQfG58sfr6M7Io6r9fP3NSOcFd++B/OMDuvKGXDXymA9NOxP0bvgW+aqn/C3T1qfrNXZHnd66SfFyhqzzkG9c2tnC7tU2n0UmyjEpRfnz1IeK9ebcyGMaun4Yelm5zYHxvfanz0MbMy+w2HMeL/fqyfAr/NnG/NPGIg/9jW5ppne/8+0+7fUZu03li9ST96A//1QXYgMn8nhWOO8NaMLzE6eWZhcPz7XKyFH98fFlYT+Og5iEKQLPZJnyslU595/nx5ggSPOkRr1ahkSO+vEx7+91wSQ3dLbthil5J+5c21fed1+b53yJ/uPvempqweqRxyuPWupHTiJwlj2RR94w008r6vk0PDu0ruu6vtffuuB5d8fe27VFG/Z6TuuIkj79FqOsPNOiaN9FoS7EFmbk8S7OrMGZpfxuA1bzldH5XJHTYaV8q3uyRfpu9mX8LTdXMqjuRc2P3oLzF9na9wz0NcUL6l8tXgzH69sWAYexdlp44vPnP2We7VZTkTf99LmRR7nPIycROM/2yEMGFf4dRKsXKi4MNs95THa+8zmPpY0qS42uRgy3d2h4driWXj8VC7+R1R9mRB5LC8iLVZ/0MMIELUEjCeVpgbRxJB/5m/tzimI1JT9K5GEVQLkjs6jEAYh/5v3VbZtkVY7pSp61wtTzrBZXVv5rVSC7LtoQeWiJVJ5E4ER75jzmf5VGsV7Pi/5mR+ThTpGIqRd9NdnVa13NY+y7YbzP8OpEHsnMftWNAJjUyCOtglWRh3euiu3yC+iF8S2IrHlmY2K5+XupeqsgmTRQ8mNEHpl89+VsqlyzMvJY31aLx9bmXrJ9FoWjLFFmE/USUMt/a+Rx4CQC5zkaeazE/0YvdDTyeN/CNGMceePAable5FH0EBfGnEcENfLQHudOZgXcRwo6vZKKVbRx3rnnYV1dWJv/yVTU1dT81PQfRnFZMUCZhB15rG8rSv/5ibqhM4FkHmiyxC9/NY3dcx5HTiJwoo/OeegV+JzIw54kLC/OndbkznlM9xlgy3Ct6Lx5zuOw1d/zyOqbdYUtqqTSDqZBOTnZYGe0RiVWLyKPZHORi6yWLKup+dGf81htcSKc8Sc083/UkdneVvZv7+jJ6HHMaasyWbGkLAMjb0b5V0Uec3JHTiJwou2RR6dWaXWLur6uvJj2a3p2o9jPwrKKnpmVyKMmP5dghGviT/s6DXW2Rh5KaK+VvLJMTKSkzeW1YByWga+YjlimKIbpsfyoyMrm6fiXrebkxxrIs5W1HelrVkUeVdtmxf/cwKj1Sf5E9yfz7C+xbos55V8ReWR3Uo6cROA0myOP58OdeRcgN3HrednfiE02RR7q6vlstOh48sysRh5/RnxzGflkf3Frquh8s4WotvHX0/fGd+vxS6zW8rMT4TYA4Ndsizx2j3Ryw+/fMWwtP/sQeAAAfk7Ye1vEvF8Dw3xr+dmBwAMA8Ht4Vy0AAIhD5AEAAOIQeQAAgDhEHgAAIA6RBwAAiEPkAQAA4hB5AACAOEQeAAAgDpEHAACIQ+QBAADiEHkAAIA4RB4AACAOkQcAAIhD5AEAAOIQeQAAgDhEHgAAIA6RBwAAiEPkAQAA4hB5AACAOEQeAAAgDpEHAACIQ+QBAADiEHkAAIA4RB4AACAOkQcAAIjjRR6Pse+6YQrLCwAAuDoz8niMfdePj8i8AACAq/vQ3ZbH2DuzJf6nH9ppu6bhxKmlzYlpG6TL1FL9UFGfWhIAgCaZkYczCExDtzYd0lTk8T6UkHEtLZzK40zzVVG2jj0FW5RKlsiZkcfa0RF5AMD17Yk8KjQVeXzNjsgj3treI+c8mjuDAIDT1UQe09D14zh0XfdclIwPcqiYhvcVbbJcuc59fjo9U5SfPsa+e9PGoORzbzgUO1XT1PMgh+HXsy71C5MU0p2KSZAy+/mch3pgaUpraSc3Sl45fS+eV1rKXOxRT6QsVfsMeieouIuTb07kAQDXVxl5dPkwWxl56NPrz0EnWTXdUzoy5ZtOQzrO5p+qOxVf0En+EXlY9qvmoH6h+4iEdXQrkYc9HIvdKiXzPMb0eJN/lL2bieilqpxB/wQl+9IPisgDAK6vNvJIx4PayGO0vh5TjsjzpXy6/pKcQhmktJ3mq81pWjlXB0e5UF1TCyPEPuyjq4g8rOdXtPJZ9lrsf/7HObtqIvmpNM6gnoLIcRoIRd3EAQA05IORR3EnRUsgTV/cRNA3l6toQ3S2lZl3K+fzB+pIXb+wOE776FbvtszbZpFL/iBoXjKbIw8rkWLn5myOe4L0OztOnAgAuJ5PznlM1o+COHMe7riz8mVPbaeb5zzen6jf8KhY6EYe+tGtRx7litl6+l43Rh5uIvJUGmdw7du4a9/gBQBc38HIo7jazZ8wVWfVi1XLP2vyZD4Qke60eM6jfAb2L7td8L4YF8k/xr7r+351of2oinl01ZHHnOdiLb1k9kceWiJFqZanbeUEqUeX1yZ+vg4Aru1o5PF+/rTrumFSv9uiDCePse/HaZ6Xz9O2b7YsO+vHcTAjj2yn80adedUuH1RIn8z827jQvaGgH91K5JFkPwkRzGVJyWy+27KWyFyq5hl0T1AW5ZT3ZIg8AOD69vyG6fXvxnMHAACAz9gTebjfObkCAg8AAD5kY+QhfhXiqgg8AAD4lA+9MQ4AAEBB5AEAAOIQeQAAgDhEHgAAIA6RBwAAiEPkAQAA4hB5AACAOEQeAAAgDpEHAACIQ+QBAADiEHkAAIA4RB4AACAOkQcAAIhD5AEAAOIQeQAAgDhEHgAAIA6RBwAAiEPkAQAA4hB5AACAOEQeAAAgDpEHAACIQ+QBAADiEHkAAIA4RB4AACAOkQcAAIhD5AEAAOIQeQAAgDi/FXk8xr4bpm/nIjcNXYO5QoParMAAEGpr5DENXen0vtTay3rHvaNrPzYafHwsmYauHx/LP8l/NxZTD1OPsT++r+jIg8oDoEF75zweYx/Qi+V7aTDy+Lhl8HiMPZMrmZh6mO9p95n4XuRB5QHQjF+MPObr3SwD4qo07XDlVeo0dP04PtPo+3ITkc57Iy1tLfF02Tnl8x48uKej+U7kUf6jVBetoiaRR8gMBJUHQIN+L/Lo3Ks4eVE5DWmQ8Pr7OR4sK8lNRKrlLkQ6ZeIfuKadhq4fp7AB9sd8b87j/bdax0RFTYb9d/2IuvFB5QHQoN+LPJKBXdzFVtfQPsiv/8Qm+fbZLpQ9iq0+MKf9vnBm7NDERh4JtxoUAXAakQxjXCRA5QHQoF+PPPJhPltDDhcVkceWD7XEl6Vnlc5z2OI2ve5Ld1vSSQutGniRR2QoQOUB0KBfjzzcOY80Ujg+55FtpyeufnzIOwcMH5pvRR7z+dWrgTvnMcXlmsoDoEG/F3mIa80iC2JhMipMgzvnsaRTPOdR3qz3Ehepnhp5/PG1SMXX5zz0arASeYSFAlQeAA36ucjj+cBc9oWSbJNlOjv5dsE4GJFHcX8k+a0IEcRot22yxNPVThpXxMQO166Zrz3nIWfW8jq2Gnn8xYQCVB4ADfqt3zAFAAC/jcgDAADEIfIAAABxiDwAAEAcEXl0uIpv1adTfLvw8Nv1B0DjiDyu6Vv16RTfLjz8dv0B0Dgij2v6Vn06xbcLD79dfwA07i5dDF0qYlDTAMB3l/6R8QAxqGkA4LtL/8h4gBjUNADw3aV/ZDxADGoaAPju0j8yHiAGNQ0AfHfpHxkPEIOaBgA+r38U76RPF3Vdl770Ul3YGMYDxGihpl2p5QK4Hqt/fL7Ce5LvIE/e6738qS5sTgvjAe7g2zXtai0XwPX4/eND9F/TkFwaPca+GyZjYXu+PR7gLtqoaddpuQCuZ0PkITuz13/qwo/ldr82xgNcXxs17TotF8D17I48/qah7L9eCz+U1yPaGA9wfW3UtOu0XADXw5wHcKY2atp1Wi6A6+E5D+BMbdS067RcANezJfJI+6rlT3Vhc9oYD3B9bdS067RcANfjfas29erFlh8ASLo1dWFj2hgPcH3frmlXa7kArucuI/G3xwPcBTUNAHx36R8ZDxCDmgYAvrv0j4wHiEFNAwDfXfpHxgPEoKYBgO8u/SPjAWJQ0wDAd5f+kfEAMahpAOC7S//IeIAY1DQA8N2lf2Q8QAxqGgD47tI/Mh4gBjUNAHx36R8ZDxCDmgYAvrv0j4wHiEFNAwDfXfpHxgPEoKYBgO8u/SPjAWJQ0wDAd5f+kfEAMahpAOC7S//IeIAY1DQA8N2lf2Q8QAxqGgD47tI/Mh4gBjUNAHx36R8ZDxCDmgYAvrv0j4wHiEFNAwDfXfpHxgPEoKYBgO8u/SPjAWJQ0wDAd5f+kfEAMahpAOC7S//IeIAY1DQA8N2lf2Q8QAxqGgD47tI/Mh4gBjUNAHz0jwAAIA6RBwAAiEPkAQAA4hB5AACAOEQeAAAgDpEHAACIQ+QBAADiEHkAAIA4RB4AACAOkQcAAIhD5AEAAOIQeQAAgDhEHgAAIA6RBwAAiEPkAQAA4hB5AACAOP+CSOBJTFpWlAAAAABJRU5ErkJggg==) 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Átutaljuk TB. tartozásunkat |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Mit utalunk át? A TB tartozásunkat. Honnan? Bankból.
Tb tartozás és Bank
2) Nő, vagy csökken
Elutaltunk pénzt, tehát a Tb tartozásunk és Bankszámlánk is csökken.
3) T (Tartozik), vagy K (Követel)
A Tb tartozás forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál a csökkenés a T oldalt érinti.
A Bank eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti.
4) A gazdasági esemény összeállítása
T Tb tartozás K Bank 100
9. Befolyik vevőkkel szemben fennálló követelésünk
![Pénzügyi számviteli ügyintéző tanfolyam OKJ Befolyik vevőkkel szemben fennálló követelésünk](data:image/png;base64,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) 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Befolyik vevőkkel szemben fennálló követelésünk |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Bankszámlánkra folyik be az összeg. Vevőtől kapjuk.
2) Nő, vagy csökken
Befolyt az összeg, vagyis bankszámlánkon több lesz, ugyanakkor a vevőkkel szembeni követeléseink csökkennek
3) T (Tartozik), vagy K (Követel)
A Bank egy eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Vevő szintén eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti
4) A gazdasági esemény összeállítása
T Bank K Vevők 100
10. Hosszú lejáratra kölcsönt kapunk bankszámlánkra
![Mérlegképes könyvelő OKJ tanfolyam Hosszú lejáratra kölcsönt kapunk bankszámlánkra](data:image/png;base64,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) 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Hosszú lejáratra kölcsönt kapunk bankszámlánkra |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Bankszámlánkra folyik be az összeg. Hosszú lejáratú kölcsönt kapunk
2) Nő, vagy csökken
Befolyt az összeg, vagyis bankszámlánkon több pénz lesz. Hosszú lejáratú kölcsön miatti tartozásunk nő (hiszen vissza kell majd fizetni).
3) T (Tartozik), vagy K (Követel)
A Bank egy eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Hosszú lejáratú kölcsön forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a K oldalt érinti
4) A gazdasági esemény összeállítása
T Bank K Hosszú lejáratú kölcsönök 100
11. Hosszú lejáratra kölcsönt adunk bankszámlánkról
![Mérlegképes könyvelő tanoncok oldala Hosszú lejáratra kölcsönt adunk bankszámlánkról](data:image/png;base64,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) 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Hosszú lejáratra kölcsönt adunk bankszámlánkról |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Most adjuk a kölcsönt! Ezt el szoktátok rontani. A Befektetett pénzügyi eszközök között találod a Tartósan adott kölcsönöket, ide ez kell. A másik érintet pedig a Bankszámlánk.
2) Nő, vagy csökken
A Tartósan adott kölcsöneink nőnek. A bankszámlánkról adtuk az összeget ezért az csökken
3) T (Tartozik), vagy K (Követel)
A Tartósan adott kölcsön eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Bank szintén egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti
4) A gazdasági esemény összeállítása
T Tartósan adott kölcsönök K Bank 100
12. Kötvényt vásárolunk készpénzért
![Adótanácsadó tanfolyam Kötvényt vásárolunk készpénzért](data:image/png;base64,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) 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Kötvényt vásárolunk készpénzért |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Kötvényeink (értékpapírjaink) érintettek (nem tudni, hogy a befektetett eszközök, vagy a forgóeszközök közötti). Készpénzért vettük, ami a Pénztárt jelenti
Értékpapírok (Kötvények) és Bank
2) Nő, vagy csökken
Értékpapírjaink értéke nő, Pénztárunk csökken
3) T (Tartozik), vagy K (Követel)
Az Értékpapírok eszközök, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Pénztár szintén eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti
4) A gazdasági esemény összeállítása
-T Értékpapírok (Kötvények) K Pénztár 100
13. Átutaljuk adótartozásunkat
![Átutaljuk adótartozásunkat Adó](data:image/png;base64,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) 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Átutaljuk adótartozásunkat |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Mit utalunk át? Az adótartozásunkat. Honnan? Bankból.
2) Nő, vagy csökken
Elutaltunk pénzt, tehát az adótartozásunk és bankszámlánk is csökken.
3) T (Tartozik), vagy K (Követel)
Az Adótartozás forrás, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a forrásoknál a csökkenés a T oldalt érinti.
A Bank eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti.
4) A gazdasági esemény összeállítása
T Adótartozás K Bank 100
14. Épületet vásárolunk szállítótól
![Ingatlanvásárlás Beruházás](data:image/png;base64,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) 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Ingatlanvásárlás |
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1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Az épületet a Tárgyi eszközök között találjuk, azon belül az ingatlanok egyik fajtája. De! A mérleg tartalmának bemutatásakor néztük, hogy minden tárgyi eszközt először Beruházásként kell kimutatni! A másik érintett a Szállító (eladó)
2) Nő, vagy csökken
Megvettük az épületet, tehát a Beruházásunk nő. Az eladó, Szállító felé a tartozásunk szintén nő
3) T (Tartozik), vagy K (Követel)
A Beruházás egy eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti. A Szállító forrás és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a K oldalt érinti
4) A gazdasági esemény összeállítása
T Beruházás K Szállító 100
15. Az épületet használatba vesszük
![Az épületet használatba vesszük Üzembehelyezés](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAvUAAAEFCAIAAADsWo9eAAAgAElEQVR4nO3d63scxYHv8fmbznmRHe/Jk+fssyd7ssGLTwgBQxZYLpNDQp6EhBMTliTwbLgEbEZAuGWTkAQC2KxNwDDY0lxkyZZsWZZlW5YvY/l+k2XJknUbSZZ0XrSmp6q6qrvnop6enu/n4QUe9XTXVNdU/aa6Zjq2DAAAEC2xehcAAACgxsg3AAAgasg3AAAgasg3AAAgasg3AAAgasg3AAAgasg3AAAgasg3AAAgasg3QGSlErFYIlXvUgBAHVSQb1KJWDyZr31RHPLJeEBHWi2VV1VDDEw1O0H5ZLwm+ymn1vLJ+CrV8OrtubR/f9UVWCvKJ+OxWCxWi9ZQVpnVN1ixHLUpSr15NiSfdVVZM1jtZhw1tX6zUf814J1vrC5D7C0Mo9FK36KeklRC7G1SidL/u59Az2wg7sqt8HVsIxXmG1+l9vPyV1Xtcm7N9uTZxQiVFny+KZbOq5RVvi8q2rQ6NevavU+KsoXcF6US9j8C/YAgxCpdF1jNbs378tmAK27n3kcXNUScrG2jUCoo2HzTkPUfPPd8Yw0HKfXzor7fzCfjsXhc/WiZSsQSCX0/G0D4aMx802RqGpQiMH9Tq5IF1/oCbOdq5RgPHWTAEWfU8sl4rQ5c396rJukqXCKWbxqu/oPn5/qUcz5c26lYNS7/yfFYsRFI8dOxL/Gv9klMJWLxZDJhPyi0J/sw4v5cDyH8UdNK7D2JWzifoj1C6cF4MilUhu6Imul0bcF05TG8nbRVp523125pfR62j5dIlTZTpvC0z3WeBaWcmmsrjg0qLkBpV6aDOtqM/TR9e/auSU0bMO1Zt0P16RW8L0wXZUrvOuMp8NfY3M+gVGLNG8P0/lXfzj7eINrKMQScQKc3pTqRK8hPVchjVekF6d9Qyl799UWufY7b27lYJLUyG3J89Roy7I2k9l/cXHxAU93S20RT8+YjNk39B6+yfKOt3JUHU8qYLj8kNgKveXzl2FbL0AxmyjU0H4cozWPr1jKoHYznU5QRQ3ytpUI5n64pnPYo2vLo842+6nS1YKhkqyal93TpH6aTKD3XcRYMW2sqr9oCeB9Uk28MA6H/mtTWg2PP0sd652d8dQbA//vCZWvtxRox7PlsbB5nUMkYpleqvH8d//T1BnE+pj5gjxUB9v7q2fOoePW1u+UbXbfmsy/yWaWm8+X+BmnI8dXHkFFG569UgdcJMh2xieo/eJXlG+2HJvF82D1aPJmXtvYOH+rR7CerA7r+s7hcOO9W4NxCCRHeTct8PPenO0c542aa8mjyjanq3IdTab/SC5D+YR/P33O10wdeQavKAij9lOagaptJ6kbrsmrSUQb9nl3ajOOf5b0v9EVStpZrw6NNOhub+xnUvHrdK1VOtHk63/UN4iyAUpX16PilT/Py9Imfrswt32i7tWXDU42zWS5VatyD6xtEfcmNMdR6DxnldP7mfKPd3scRnX+IVv0HbxXyjX2ixbdzeflGUft8Ix9E2UI/sW96ilQsZx+umSqOOXeqnSlWY6K8e0O+0Vad40DGLX3GC+/n6s6C9mxUlm/0L1PXuvT7EPZiGg/81aTmNej2rJ4tU6kcf6usSI63bPEQjur119hcz6B5rkh6NR75pow3iGu+WU4l6pJvSmWwP3D77crKzje++iKfVWo8X65vkMacP/AxZJTR+bvkG932hiM2U/0HbzXyzcr/6dqMz3yjPXG1yzfuhZDapi5NGCYENHvTNmJNmYRE6NxMWx5jvnFv89phzrgLc7zwfq7mM733yaiyAPK+dAd1thmP+Qwj7VSR9GRpzy6fsx0nssz3haZImm2dtVFOY3M9g7WYv/H5BvGTb+pAaUSe77Lq8o3PvshnlbrPH5jeII05vvqbv/Hb+RvzjX77iuZvolX/wav9+pvi/8rtw5RvDGdO12FVmm+c+1LGJmd/6ToKC09xZgz7s1uxEhxdkuaIdvm1mxk+j+qmQ01V5ziQcUsf8cLfc+Vhp9htaF6IsrdqCmCYR9H3+fKQXnlNOs+Dds/SUYS9G2JqGe8L/XG1b894XD9r5NnYXM+g7lx7v1JjvnF7g2hqQX2xntW0CgzzNxV0ZWKn4SPfuPVFfqvUdL683yANN756DxlldP6mVGva3i3FNkn9B8/7++HO2VXDRyaxxuVTYvqwWuwztVNBjqNWkm9Mh7BfWDyZdLZo6WWLJVeeIlePnO1iMevzrs+nix8VHAUzlscQF9SNdQcyVLKfeOHruUobsZ7g48NsNQXQfS721WaEVFpuTWragGnPwqbS1RxjE6qwSIauT18b/hqb9unSjhxXwxx7cM03vt8gjspRj12vfKM5j84/GUOt/VLFeW/jG8pnX+S3SvXny/0Nor7kek+h+eJnyPDb+S+rTVE8qbrtXbrHZqn/4FV0fwbD0BoNzlRe36YTtvJUyKXNrN5LinRDNanmk51bYwtnZYazVGhMEelsUVRJvol2l+KcTqhvEw9beSrj2mZWqxuJdkM1qGri2qWxhbMyw1kqNKhodLawhfn+U/UiTf2F4KWGrTwV8BiG8jW6/1RZB4WOqbGFszIj3xchYBHobFHC/cMBAEDUkG8AAEDUkG8AAEDUkG8AAEDUkG8AAEDUkG8AAEDUkG8AAEDUBP37Nys/o9Gov5zkdeMtAAAQAh75Rvy1I/EOMMa7G8q/ieS8w2o8mW+QPFD8QTPHbY/INwAAhJxrvhGCjHTDTMMMTioRi8fj6g9cR2rkJ98AANwxKISC7+tT6r1oNAEnlYjFkyn1bu/6G1a7nXrjTUCEHWjvfWv9wfseIo79CA847jyuTl2J91m2NtY+6L4H4f6yjXeRDgDggnwTCr7zjfdlGvHykxBIhPvRyzeWN5998VilvaUS4mTSyv+XklbpWPqnS3sv3fc+nsxrXo2ptMVNHTnG8aCpFFboKZWeNwEARAv5JhR85hs1JmgncOwH7YG+dJLV0+2+SLk07usXItt7E3db2qX8dKWVOTOFM20ZS5tPxmOJpFIm3YPGCpN3zf0BASAqpPtz+rhYgVXlK9/IExMrj7jkG/sZ+jmV5WXPeFvcXNpMbjr2fjVzIcWn6Y6iLXpx14Z5FSlPOa4r6R7UNHPyDYAa0160R70xfxMK3vnGGW6WvfPNSkRIVjh/U9xemZ5xruuRYoSwf+fTpddjanjaWLXsnH2RZ2d0DxqbN/kGAKKNfBMK7vkmn4xrl8C6rr8Rn1tKHY4VLeJUj6Yh5JPxWDwuHEbYLpUo7jeVMDQi5ehKMeX1N5rXZSqtdgPjg7roQr4BgGgj34SCa75RvpoUEwOG6ftTSlowfNNJ2M40n6I+W3h+PJlMSFlHs1vn09Vd208Qd+FRWnVCSVllJIcn+RqVc8m1sSIBAEBVKro/Qw2/9lNdzFUmSZwXyAjQAAA0oUryTW3jTTXzFy4/dUO8AQCgaQV9/6lak64B+bjqBQAAoo/7hwMAgKgh3wAAgKgh3wAAgKgh3wAAgKgh3wAAgKgh3wAAgKgh3wAAgKgJ9Pdvqvw1v9ox3XgzHKVzFZo6XCHfFixURQMANC+PfCP8fJ70O8G6G4o7KRHCHv/8bOxapIp+uU+4NZR+H3WPDo77S3jfo92wfTF1VPEzhz7rWbmtOwEHCIyPHgNBqmpoQ82555vS7bWlgdLlg7rpttnaZ7lsbFaLG7Ma9lHvCYjS8aX7l2u38Ld9FSrIN3WvQKCprGoPgMpVNLSh5vxen5LPl3kcM59XzVSCc2PNfFEqYd0vPBaLxeJxzd0YxFs0CDMJjg2FAghjtzrt4dYojbe70k5zKVE+kXK5W5Z8eOOsi/IH8/aaOjEf3bmx9q4XunpWd0vAAYLj2WOgPsg34eAz3yhTn+bP9sbzqvuD+lhpukj4ixUT5JFZ/pecaqRyiUfQ5Bt1RtdrzkK5GGNfbtMX23ExTP90affxZMr8znDWl3Z7Q50Yjm4qlFIXps2csYl+FgiGV4+BOiHfhINXvrEnIeRRy/g53XhedZ8wXBqBPhTIf1H/4SyX4/K0mG+SpoTh0ipL+9CX3S6PWLDSTuWn61Y4SzMm5qO7bW+sE13htZHJuUbJvJlhSgnAqvPqMVAn5JtwKOf6lJ/rENXlG+m6iJ98U84flXyj7Rc8h+fiThyjv6bYhgkSx9OVo5uvpGvyjWZ7c51oCi8XXawTl1douOrnqwIB1IpXj4E6Id+Eg+/vh/tcgFNNvtEFgcrnbxwHdF6fchbWe3i2nqpMzziLLQUCoRjOp2uO7rK6WPtq5e1d6sR5dPcrjcZ9GstEvgEC49VjoE7IN+Hgmm/yybh+acvqrL+Rf0rFbf6m9CTHWhP9tILykBxDDMtHDGv28sl4LB7Xb1cqdirhUkHO6332nsR05qhH81UiaXtTnegK7/eE+cytrL8BguPVY6BOyDfh4D5/I85CGNe1OJ5R+fen7NU+8WQyYcg3dqHEN7ZaRvm7S44dqdMvwq6063U0laJbByMWWy6CsjbbfP3JkNz0RTJvr6sT49Hli0/29mo96zfj+1NAvXj2GKgP8k04VHR/hsq+jRj+sU9/gawSzpkp79zks4RhrkO+pgoACIdK8k2lo1jIB2c13lRTVpefuqkuA4S6Dok3QMCWBPUuC1ZwUkKiOe8/pVXb6CBdzTEsoq5wv2Gtw1BnLyB6lpaWChMTgy2vXN2z+9atW4uLi4ypdWRV/uLi4q1bt26eO3t6y0eX2lqtk1LvojUp7h8OAI1naWlpYWHh3Jep9nVr29et7Vx/10By05XdnQsLCwSdINmxZmFh4frAkePvvLX30e9ZJ+XAkxsKhQIRp17INwDQeG7dujU9Pd379M+todT+Tww6t27dIuisEjHWXNndOfj6a3se+K5yLtrXrb1+/tz8/DynoC7INwDQYJaWlubn58fHx/M9+/a2vNLx0L85R9bO9XcNvLLxcmcHQadWxCtQs+PjF7PpIy+92Ln+Lmfl77r37t2/evrQtq3Xrl2bnZ1dXFysd9mbEfkGABrM0tLS3NzcjRs3hoaGent729vbM//1ce6F53MP3qcNOkdeevFiNj03M03QqYAYa6auDZ/7/LND//Gss57b161tv++e3DO/yPz5T5lMpqura3BwcHh4eGZmhnxTF+QbAGgw1uKbmzdvXrp0aXBwcN++fR0dHZlMprW1Nf3xluzzz2mDTseddxB0/BNjzcTZM2e2be350WPaWLMr8VD2+efSH29pa2tLp9Pt7e1dXV39/f1nzpwZGxuzluDU+9U0I/INADSexcXFQqEwMTFx5cqV06dPDw4OHjhwoKura9euXel0urW1tW3LZp9BhwWwInFhzdiJ4+J6YfW/H3w/+2oyvW1bW1tbJpPZtWtXV1fXgQMHBgYGTp06dfHixdHR0ZmZmYWFBaq3Lsg3ANB4rDF4fn5+ZmZmYmJiZGTk4sWLQ0NDR48eVYJOetu27MaNuYcfIui4EGPNcM8+03rh9jvWtf/k8czrr7V9/rkda7q7u/v6+o4ePWrFmmvXrt24cWNqaqpQKFjzZPV+cU2KfAMADUkckguFwvT09Pj4uDboZDKZtrY296Bz6D+evbBzx+z4eFMFHfsK1NzMtMt64dx37mh/akPmd++0fplqa2vLZrMdHR179+49ePDg4ODg6dOnL126NDIyMj4+Pj09XSgU5ufnm6oaw4l8AwCNzR6ktUFncHCwr6+vu7vbT9BpX7c28kGnvPXCTz+V/tO7ra2t6XQ6l8t1dnb29PQcOnTo+PHjZ86cuXz58vXr1ycmJqxYY31Vjd8fCgnyDQBEhDPoWJeuLl26ZK3RUYJO29atmY0vN0nQca4X7n3iJ9oXnnvwvtwLz6c//MBeL7x79+79+/cfPnz4xIkTZ8+evXLlyujo6M2bN2dmZubm5qzfVIxAFUUM+QYAoqaCoJN9Ndn+g++7BJ2ZGzcaMego64VPvvsHt/XCGzemt21rbW3NZDLW16B6e3sHBgby+fz58+evXr06NjY2OTkpxhqmakKLfAMAkWWNvi5B5+DBg2LQaf3bJ+5B59znn01dGw5/0PG7Xnjd2pX1wp/+Tbte+MKFC/Z64dnZWXFhTZhfPpbJNwDQDNyDzrFjxw4ePLh3796Ojo5sNmsFnUzLJlPQOfDkhnAGHWW98MArG93WC7/1hna98NDQkL1e2PoaFLGmEZFvAKCJaIPO9evXL1++fObMGTHo2DM6IQ86ynrhCzt3GNcL33N37umnMn/8Q2tra1tbm7VeeN++ff39/dZ64UuXLrFeODLINwDQjMQrOHNzczMzMzdv3vQIOq+/1v6Tx01B5+z2T4MMOmKsmbx0yWO98K+fTX/4gfU1KJf1wtPT09bCmrDNS6EC5BsAaGr+g87Kpavt292DzpltWycvXVqlmQ+xtDdOnnBbL/zoI9mNG63bJljrhffs2dPb23vkyJGTJ0/a64WVr0ExVRMZ5BsAwPKyV9A5fvx4f3//vn37Ojs7/QSdnh89VsOgI5Zt5GDf4OuvdT38gHG9cMsmZb2wfduECxcuDA8P37hxY3JykvXC0Ua+AQBItEFndHT0ypUrZ8+eDTLoiOuFL+UyLuuFcxueyLz1Ruv27dr1wtZtE6z1wsSaJkG+AQDo+Qw6pTU627en3/xtbsMT7XesqzjoaNcLd9x5h3a9cPsvn06/87a1XjibzbqvFybWNBXyDQDAg/+gszKj82Uq89YbLkFnaPOHE2fPiGnDuV74wJMbjOuFn/lF+v337Nsm7N69u6enh/XCEJFvAAB++Qk6PT09pUtXrkFn76PfO/mXP4+fOT0/Pz83Nzd24nj+vb+Y1gvnHn4o+9KLpvXC586dY70wROQbAEDZ3IPOiRMnDh06pAQd8dJVbt3a3Lq12dtvy9x+W+b2b+5af1fH+jv164V//Fj21aT/9cLEGljINwCAyjmDzuTk5Ojo6NWrV8+dO6cEndbW1p2pL1rfejOz4afpO9Zlbr8td7su03zr9uzPfpp+7dWdn33W2tpqrxfu6+tjvTB8It8AAGpAXEAzNzc3Ozs7OTk5NjZmzehYv6OzJ5vNvfHbzI9+2H7H/3HGmvS/fHPbN/7X7//n1zau+bvX19723oafpT74q3U3qMHBwdOnT1u3TWC9MPwg3wAAaslKG9YtIGZnZ6empobz+cG/vt9t+AJ5693f3nz/ve/c9e2Xv/bVV/4+3vI/1vz2q3//9te++sd/+Np7//gP2+7+dudLL57at1f7ozX1fq0IL/INAKBmxFkca71wz48e08ea++/b+v+e+P3LL7W0tGzatGnTpk0tLS1vPvXUu488+N4//9Pmf/rHT77x9e3f/N+p276xc+0/t/3LNzsfvG/w7TdHjx+bn59nzgaeyDcAgGopvy98/J23TL8vnPv+o62bXv78gw8++eSTrVu3btmyZfPmzZs3b/7oo48++uijLVu2fPzxx9u2bdv+5hs7n/xZ+u7vZG6/LXv7bdZ6ZGsPXQ8/cPydt8ZOHGcpMVyQbwAAFRJ/X/jK7s6B5KY9D3xXE2vuWNf+k8czr79mrRe2vt3d2dm5d+/e3t7evr6+/v7+vr6+3t7effv27dmzp7293frBwJ07d7a9+8fc00+133O3c7dW0Bk52EfQgRP5BgBQBvEK1Oz4+IWdO4689KL294Vz37mj/akN6Xfebv0ylU6nxd8Xtr4GdeHChatXr46MjIyOjl6/fn14ePjy5cvW18sPHz68f/9+K+uk0+nW1tb0n941BZ09D3x38PXXCDoQkW8AAN6U3xc+9/lnpt8Xbr/vntzTT6X/9K7y+8KHDh2yfl/48uXL9m0TrPXCFvtbVzdu3BgeHj5//nw+nz9y5Ehvb++ePXtyuRxBB/6RbwAARmKsmTh7xmW9cO7B+7LPP5f+8IO2trZ0Om39vvD+/fvF3xe2bpug/X1h8UDz8/PWF6+soHPhwgU76OzevTuXy7W1ta0EnWd+0X7fPQQdOJFvAAAqcb3w9YEjLuuF2x99JLtxY3rbNvv3hbu6uqzfF87n8+fPnxd/X9jPbRP8BB3r0lVpRufDD9yDznDPPv9Bxy4AX0FvaOQbAMAKe1xfWFhwWy+8bq21Xti+bUJHR4f1Q3xHjx61f1/4xo0b1fy+sEvQUS5dldbomINO5/q7BpKbruzudA861i/3DLa80r5u7YnfvW1vXNNqRhDINwDQ1MpdL5x5643WL1NtbW32euGDBw8eO3bM/n3h8fHxmv++sMuMzqlTpwYGBg4cOFB90LHCzczMzK47v2VtfOztN+fm5hYXF2tR0wgU+QYAomBJ5nN7cb3wwV89rZ+quefu3NNPpf/wez/rhQuFwsLCwurdNkEMOoVCYWpqanx8/Nq1axcvXjQGnV8/m3vwPn3QeWXj5c4Ou8CLi4uFQmFsbKwvudHeLL9lMxGnEZFvAKDhWRMPQ399v++pJ6/u2e1ySUVZLzy0+UOX9cK5Xz9b8XrhAF5yeUHn4y25F553DzqzU5PT09NXr14dHBzs/NkT9gbnshnrR5MDeF2oFfINADS2xcXF+fn5E3/8vTUY7330e4VC4datW2LOcK4X3vvo9/Sx5uGHshs3pj/eUqv1wqvNPegcPXr0wIEDXV1du3btymQyVtDJPv+cNujsuvNb/S88d/yzvx0+2NeRy2b/7yP241cO9s3Pz7MQp4GQbwCggS0uLs7NzZ384H17kO5/rWViYkK8SZO9Xnjw9dfc1gu3bFrV9cKrzSXoDA0NlRt0dv18Q9srG7PfXW890rH+O6NnziwsLITn9cId+QYAGtXS0tL8/Pzpz7fbA/PuJx4/MXh0ZGRkdnZ2YWFhdnz8Yjbtsl44t+GJzFtvtG7fbq8X3rt3bwDrhVeVHXQWFhYKhcL09PT4+PjIyIgz6FiXrtq2bM6+9GLu4Yf0yc/+qvmD998cGSHiNAryDQA0JCvcXNyz2/6yT+7hh/Zks4ODgxdPnhj62zaP9cLvvG2vF+7s7LTXC585cybI9cKryn/QsWZ02rZuzWx82SXo7Hv8R1MT48q1P4QT+QYAGs/S0tLCwsLV/oN2uMl+d33be3/pfPXV3Y8mjOuFn/lF+v33lPXChw8fttYLX7lypY7rhVeVZ9Dp6+vr7u5ub29va2vbsWNH6qOPvnz+ucy9653VeODZX83Ozt66daverwkeyDcA0GCscHM9f7Jz/V3ixSbjeuGXXnRfLzw2Nhae9cKryiXonDp16vD+/d0fb8m9+EL2hz8w1Wf7urVH3/zt3NxcJOsnSsg3ANBIrHAzdvbsngfvd1sv8uPHMi2bxNsm2OuFT5061RDrhVeVEnQmJyevDJ3q+Nd7Xao0c/ed7T95fF9Ly9Cu9snxG1ylCjnyDQA0DOt3biavX+/WXYTKfmtd+qePt7Ykd3z6qbVeuKOjw1ovPDg42LjrhVeVVaWzs7Pnu/Y467P1kYe3//vPP9n48rb339u+fXsul+vv779w4cLNmzdZaBxy5BsAaBiLi4szkzd7fvpj/QTD/ffufOLx1pZkbtvW7u5u62tQUVovvBqsfGP9rF/Py7/p+OFjuaefam1JfvH+e59++ulnn332xRdf7Ny5M5vN7t69u6+v7+TJk8PDw1NTU8zfhBz5BgAag3VlavTC+YEP/7rnmV9mH9D8cEvpF1z+df3hP//p2rVrExMT4nph7hapsPLN1NTU5cuXBwYGurq6crlcNpttb2/v7Ozs7u7u7e09fPjwsWPHrN8BGhkZmZyc5I4N4Ue+AYDGsLS0NDc3d+PGjaGhoX379u3cufOTjz76ZOPL25/csPMRzVead935rYmJCfu3jIk1JouLi7OzsyMjI6dPnx4YGDh06NCRI0eOHTt26tSpc+fOXbp0aXh4eHR0dGJiwl6uREwMvwryTSoRiyfztS9KUKVIJWKxRKrW5amxfDIehloui1Sx4j/kGnev/4Y4O0B9WD94MzExceHChSNHjnR3d2ez2R07dmzfvv2XX4/Fvv709v/83Y4Xnss+8dP2e+5uX7d2//O/Hhsbq2imIZ+MN9E70arYqamp0dHRq1evXrlyxQo04+Pjk5OTMzMz1lolr+t6npXms3+rrBtsrlPmh698k0rEYrHScJtPxl2GXmvjVa/lCvONrxaQSsTqGy5qFyGL75NVjw1qxZryjf3SdGeC9ycixuoOFVIbL+utaV1JmZmZGRsb2/PMf4+t/+Pg4GB/f//+/fs33R6Lrf1NJpNpa2trbW3NZDLd3d3Hjx+/du3a7Oxss+UbqQvVdOj5ZFw9I9YtLAqFwuzs7OzsbKFQsK7o2fcV9zEB5l5pPqu04ppv7FOmZZ0n6eQJp670YrUP+so3qUQsnkjE5eZiHH6LW692NYdjFgkm5vmbFRF8LwIm5gnZcj96WBGnUCgc/s1XYg/8lzXfcPHixXfXx2J3/efAwMDBgwd7enp6enr6+/uHhoZGR0cLhULz5pt8Mm7oforno7SF9Y1xW/lX9OpbaY19yhysWJqS3zlCVi39r/bB5WUf+caqsrzjGIZwYf3FpZ6VzzPWVs7wJcVrqR2uPJJMSBNKjuwmPOZ8unK1RC2PoccRy6QNjroCSSWKJ/P28RKp0mZiZZqeG0uk7OcKp1IuiOOs+C2z+oi2/g1701asPt+slFG392pOIhByvvKN/m1e/Eup2S8tnXxFeAd95eWB6enprf8Wi92/5dq1a5cvXz7f8av/Vvzrg9umFhYWlpZOGnfu1ufYRWywT5PFIcqUHqXzIZ8cbW2kEtags/KgPMLJYcrPGVSP49q/lTPENPApM5BPjnQ+i69X++Dy8rJnviluq7w7jfmleKJN72a1Iaw8KJ5c+WnCI+IfU4mYMMo7n64poPYo2vLo3xPig64HMmy50iKlQCcN+t7PdcQaw9Zi5Ul/t/7hLLM5j/oom/70ueYb5zGrOYlA6PnONy4Q/GUAAA1sSURBVLpPL/pmn0/GY4kv7CmH7Q/HYg9/VigUZmb+9uBXfnNocnJqamrg5a/E/m7TicVF884NvYQ0eDTeOy2VcH70F6kVaW9m7OVMSWJZHUb8n0HNUXx1g9E8ZQYeSXTl47LjQesfrvmmVLPqSdFP4BjCiG6Hhl2o51LYSPmT+9P1c5LazTTl0eQbUwU4D2SsKukFSP+wj+fvuUJR5eSgKbOuMvVl1laXUv9eTUD5/FBGvtHtxOdJBMKvjPkb4Q+uPaTyDvgiEbPjzq2ixROvxLU9hHEdnPyHZKN+jChOoZgKL02exLx7OWVMcJ+/cT6uHNkwxmk303fXETxlBi75RrhcZLi65JJvxFr0lW/cCuJ4nhqTS+RrR9oLHsuOkdf59OKj2hk9YQJEUx5DvlGoh3deZ5G39JlvvJ+rS31e80jKMR2Vo3lEM+2nrwFt/Zebb6o4iUDoVZdvtM3e+YnPtUc17NzYS9j7aMjBsjTymT9FyVc9Sp/9dL1ctfnG1xjnsxuM6CkzWK35G93Kf2GGQ/vh3bC5dhNdmlAmVMwtSv/+1IzyxT9rN9OWx5hv3EfT4pO85yUc/5Dyjfdzpdq3/qJ9ovcHBecLlaZU3epfu4+K52+qOYlA+FWTbwzN3phv9NtXNH+Tcil4qJknqy3Oz/zuvXd1+cbnGOezG4zoKTNwJlHHKFrx+hv9MYyzBVKlalpWKqFpPMqQqnmPOg5g5RJH0xGeLpVCqYLSZtryaPONd5uRQpPrhKPjH9rx3/xcOagUM5rhPWycgnPuVnrEWQeGshnq31e+0V30LvskAuFXo3wjNnvDEG3a3m1I1vUSLhdIGoCy3ED7aVwzf2M8T2p/KPdpMf/5xm2M89kNRvSUGRibubnFl155ZflGM32jywSax6RJIbEBrjyQTJSGV8fUSmm6JZHKl36Ex+Pp4iirbOZSHlNcUDbWHUi/pa984+u5SvVbTzA0ZqF8UpiQy+z+iGna26X+feQbZdK1mpMIhF1116f0zd75DnJ7m7j0IbpewjHP0FgzAs7PgM5Pa7ouzvEnwzUhodISKR/Xp3yOcT67wUieMge5gjTrIRyjoPJghfdnMIz/nrxTUrDCVp4KVXo6AACIqkryTcXjqfzE+l8lDFt5KkO8AQBAEfD9p6SpvxCEibCVpwLEGwAAVNw/HAAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARA35BgAARI13vskn47FYIhVAWQAAAGrBI9/kk/FYPJkPpiwAAAC1sKrXp/LJuMvMj/tfV+mg4ZVK1HCarOyd6Z4gPqat1VWq6prWBACgKXnkG5ehJpWIeU3thCrfFF9KIKOnWDk+X6dYLh9166KSinXUirKTWuYbr1dHvgEAVKvyfONDqPJN3VSQb4LndfQg529CdwYBAA3Hf75JJWLxZDIRi8Wsh4RRSB6QUonip3Phcc1nduuvKWuP8l/zyXisSDfSCX93G3Slg2r3qS+DPNivrEHy/6CwB/Gg0oSOs/jq/I32hYl78tq3cGlppaTFh+2NSnUuHVG/E2etms+g2wlyXPdSn06+AQBUq6x8E1MHc5/5Rn9BwhrahE3FI4njn/rUVEIczdW/ag8qfQlM+IdUhtJxtSXw/6Dr0hXTq/PIN+ZBXzqspmas1yi+XuEfmqMbd6KvVc0ZdD9BwrH0L4p8AwCoVnn5Rhx1/OabpOkrWM5x356WELcv7U5DMxTqDqpuZu/TVHLtECw/qN1SF1akY5hfnY98Y1pXpKuf0lEdx7f/4XJ2tTtRT6XhDOr3IJVYjFtBXfYCADSRVc83jmtPuh2I+5cuu+ifLm+iCwLKs4xlN5Xc/oM2D/h/0PE6za/O8/qU/VwlH6nLgNWaKTvfmHbiOLhxZsr1BOmvhbmkUQAAyrX68zcp04/ouMzfuI5uHl9b1h207Pmb4l+03yLy8aBrvtG/Ou9849xQ2U5/1DLzjetO5FNpOINe3yv3+i46AADVqkm+cXxyV9cXa69DODZ1/q+fMhkXqogHday/ca6AXlYusBQnFqTd55PxWDwe93zQvITI+Op85xu7zI6t9DVTeb7R7cRRq87T5nGCtK9ObU38qCQAoBq1yTfF1cexWCyR0n5/SjNo5ZPxeDJlX8lQ922+PFU6WDyZTBjzjXJQ+0kx4wyEvIBEXJe7XOaDrpdg9K/OI98IxReCiPExoWbKvj7ltRO7Vo1n0PUEKVnKeRWLfAMAqFblv18c/VUSXDMBAKAxVZ5vXL/XFAXEGwAAGlRF+Ub6FZWoIt4AANCoVvX+mgAAAHVAvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvgEAAFFDvllOJWKxRKp2+8u3rKnp/tB4PNuAz0ZXWdukBQJAJfkmlYg5rW53WtsIonT/DZFvUonYmpZ86R/CvyJttRtbvmXNauzZvQ34bCEVN6Syn9isrQtAlFUxf5NvWRNUP0i+KY1A+ZY1qx0nQ2i1Gpu43xrWbH1nUKrIN83ZugBEUcPlG6vvtj/WCwVQPupb2wufzxOpZeXzuvVkKd+o27seUdqbtIuVf9Tuo3BxBKp1GGsUQeQb5SDak5tKxNa0tCSKD8pJQo4J+jbjbGCaJqlth+JjUpGrb4HN3roARFFD5hu7yxYeV8eWlQfF8UL8f/38jXZ70xGlj7rCP4q7r+k8fyoRW9OSCq7Gwyao+Rv7GOJQL/zBiiy6JLHsmAbRtlLtwZxHcW6mmZSpWQts9tYFIIoaMt9oRhTxYWk1gVha7S4MH1pLG/k4ovMPLTWunOJUQLMOQKuZbwSm9GGfXKWxuM/fOB9XjqxtP4bNnFeOatcCm711AYiiqOQb+f/kD7XqBL5LvtFtbziiGovkgajWo4V12OZdHRHI9anShIcSewwXMyvIN9oGqd+vc7Pio5qGLh207BbY7K0LQBRFJd9IA4IwkaOsotHsQthKv31F8zepGldPce/NOgYFk2/sFmBcoVtdvjE0SHWvps08Cll5C2z21gUgiqKSb1IJTb8sL8+RdqEZ00zbu66x0CzRcLmiUFUNFIvclN/fDXj+xng8dc6k9G9pyY13vhEamOMCqaHdimV2NrBqWmCzty4AURSVfKN8fcrx4JqWloQ0FOgvOei2d1lLIRxT/t6NuL+a1JF02Cb8mB3Q+hvzNSLDNSGhDSRSPq5PaRqY/L2/UuRx2Uy+rlV9C2z21gUgiiLy+8XOKRk+gwIA0LQikm/kj9UBziwBAIDwiUi+MfxKGgAAaEaRyTcAAAArNPkmhqgIvj3VUL0rD43dfgA0OfJNlAXfnmqo3pWHxm4/AJoc+SbKgm9PNVTvykNjtx8ATa65ujA6bgSDlgYA9dVc/S+jDoJBSwOA+mqu/pdRB8GgpQFAfTVX/8uog2DQ0gCgvpqr/2XUQTBoaQBQX83V/zLqIBi0NACoL+/+17rxgXTHA+FeCPJNnxwPhgyjDoIRhpYWpXcuAJTLvf9NJWKxNS0px825i/8s/a/2wdAJw6iDZlDvlha1dy4AlMtP/yvfjlu6VXe+ZU0skTI8GD71HnXQLMLR0qLzzgWAcpWdb+Quc+Vf2gdXobTVCseog+gLR0uLzjsXAMpVZb5ZTiWcveTKgzUva/XCMeog+sLR0qLzzgWAcjF/A9ReOFpadN65AFAu1t8AtReOlhaddy4AlKv8fCP2iKX/1T4YOuEYdRB94Whp0XnnAkC5vL8fLlrpK0s/mCF0ntoHQyYcow6ir94tLWrvXAAoV3ON9PUeddAsaGkAUF/N1f8y6iAYtDQAqK/m6n8ZdRAMWhoA1Fdz9b+MOggGLQ0A6qu5+l9GHQSDlgYA9dVc/S+jDoJBSwOA+mqu/pdRB8GgpQFAfTVX/8uog2DQ0gCgvpqr/2XUQTBoaQBQX83V/zLqIBi0NACor+bqfxl1EAxaGgDUV3P1v4w6CAYtDQDqq7n6X0YdBIOWBgD11Vz9L6MOgkFLA4D6aq7+l1EHwaClAUB9NVf/y6iDYNDSAKC+mqv/ZdRBMGhpAFBfzdX/MuogGLQ0AKiv5up/GXUQDFoaANRXc/W/jDoIBi0NAOqrufpfRh0Eg5YGAPXVXP0vow6CQUsDgPpqrv6XUQfBoKUBQH01V//LqINg0NIAoL6aq/9l1EEwaGkAUF/0vwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGrINwAAIGr+P6ErL0HQeSQIAAAAAElFTkSuQmCC) |
Az épületet használatba vesszük |
1) Mit érint a gazdasági esemény (melyik eszközt és/vagy forrást)?
Az előző pontban beszerzett épületet használatba vesszük. Ez az a pillanat, amikor a Beruházásokról levesszük és átpakoljuk az Ingatlanok közé
2) Nő, vagy csökken
A „használtba nem vettséget” jelentő Beruházás csökken, az üzembehelyezett, használatba vett Ingatlanaink nőnek
3) T (Tartozik), vagy K (Követel)
A Beruházás eszköz, és a könyvviteli számlák növekedés-csökkenés szabálya szerint a csökkenés a K oldalt érinti. Az Ingatlan eszköz és a könyvviteli számlák növekedés-csökkenés szabálya szerint a növekedés a T oldalt érinti.
4) A gazdasági esemény összeállítása
A többi feladat megoldása csak regisztrált tagoknak
Regisztráció lent!
Ha másoknak is ajánlanád az oldal, kérlek nyomd meg a tetszik gombot!
Üdv!
Nagyon jó az oldal, de sajnos sehol sem találom a regisztráció lehetőségét.
Szia!
Most nem működik
Üdvözlök mindenkit! Nagyon tetszik az oldal. Ennyire tiszta még sosem volt a számvitel számomra. Nagyon köszönöm! :)
Kérem szépen a további tananyagot (16-30).
Szép napot mindenkinek!
Köszönjük szépen!
Iratkozz fel az ingyenes alapok kurzusunkra, abban megtalálod.
Nagyon jó, érthető.
Sziasztok! Nekem is hasonló problémám van, holnap vizsgázok, de még nem kaptam meg a maradék feladatot (16-30). Ha valakinek megvan el tudná küldeni? Előre is köszönöm a segítséget!
allstarbence@gmail.com
Sziasztok! Ha már valakinek megvannak itt a további feladatok megtenné hogy elküldi, mivel holnap vizsgázom…
Kérlek iratkozz fel még egyszer a lap alján (esetleg két címmel is próbáld meg).