árbevételnek

árbevételnek is the dative form of the Hungarian noun árbevétel, which denotes revenue or turnover. In business language, árbevétel refers to the income a company generates from the sale of goods and services within a defined period. It is a central item in financial reporting and is typically presented on the income statement. In accounting terminology, nettó árbevétel means net revenue (revenue after deductions such as returns and allowances), while bruttó árbevétel refers to gross revenue before such deductions. Revenue is distinct from profit, which accounts for costs, taxes, and other expenses.

The form árbevételnek appears in constructions where the noun is in the dative case, commonly with verbs such as tekint vagy számít (to consider or to count as) or minősít (to classify). Examples include sentences like: A vállalat az árbevételnek tekinti a teljes bevételt vagy Az adott időszak árbevételnek számít. These usages express that something is being regarded or counted as revenue.

Usage and distinctions: While árbevétel is often equated with sales or turnover in ordinary language, in accounting contexts it is a defined measure that helps assess a company’s size and performance. It should not be confused with nyereség (profit) or készpénzáram (cash flow). The term is commonly found in financial statements, tax discussions, and business analyses, and its dative form árbevételnek is a grammatical vehicle for linking the concept to verbs of assessment or categorization.

See also: bevétel, forgalom, nettó árbevétel, bruttó árbevétel, nyereség, készpénzáram.