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, meaning the seller has fulfilled their obligation and the buyer has taken possession or control of the goods or services. This timing affects financial statements and the calculation of profit.

From a taxation perspective, "értékesítéskor" determines when value-added tax (VAT) or sales tax becomes applicable. The tax liability is usually incurred at the moment of sale, and the seller is responsible for collecting and remitting the tax to the authorities.

In contract law, "értékesítéskor" often signifies the moment the contract is legally binding and the rights and obligations of both parties are solidified. This includes aspects like warranties, return policies, and dispute resolution, which are often tied to the completion of the sale. Understanding "értékesítéskor" helps clarify responsibilities and expectations for both buyers and sellers involved in a transaction.