értékesítéskor
értékesítéskor is a Hungarian term that translates to "at the time of sale" or "during the sale" in English. It refers to the specific point in time when a transaction for goods or services is completed and ownership or rights are transferred from the seller to the buyer. This concept is crucial in various business and legal contexts, particularly in accounting, taxation, and contract law.
In accounting, "értékesítéskor" is important for revenue recognition. Revenue is typically recognized when the sale occurs,
From a taxation perspective, "értékesítéskor" determines when value-added tax (VAT) or sales tax becomes applicable. The
In contract law, "értékesítéskor" often signifies the moment the contract is legally binding and the rights