{"id":1861,"date":"2020-02-01T15:48:45","date_gmt":"2020-02-01T14:48:45","guid":{"rendered":"https:\/\/www.fiatluxefel.info\/?page_id=1861"},"modified":"2022-08-26T18:51:22","modified_gmt":"2022-08-26T16:51:22","slug":"netto-afa-brutto-szamitasok","status":"publish","type":"page","link":"https:\/\/www.fiatluxefel.info\/?page_id=1861","title":{"rendered":"Nett\u00f3, \u00c1FA, Brutt\u00f3 sz\u00e1m\u00edt\u00e1sok (#170)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1861\" class=\"elementor elementor-1861\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e51db4d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e51db4d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-142d250\" data-id=\"142d250\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bbc7c1 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"3bbc7c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInRight&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00a0 Friss\u00edtve: 2022 augusztus 26.<br \/><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-55e6c73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55e6c73\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1bd050f\" data-id=\"1bd050f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ed0e1b elementor-invisible elementor-widget elementor-widget-image\" data-id=\"0ed0e1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Bejegyz\u00e9s, Facebook, Twitter: Cikk friss\u00edtve ECDL T\u00e1bl\u00e1zatkezel\u00e9s\/S6\/K\u00e9pletek \u00e9s f\u00fcggv\u00e9nyek\/Aritmetikai k\u00e9pletek, #1\" data-elementor-lightbox-description=\"Bejegyz\u00e9s, Facebook, Twitter: Cikk friss\u00edtve ECDL T\u00e1bl\u00e1zatkezel\u00e9s\/S6\/K\u00e9pletek \u00e9s f\u00fcggv\u00e9nyek\/Aritmetikai k\u00e9pletek, #1\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjkwOTEsInVybCI6Imh0dHBzOlwvXC93d3cuZmlhdGx1eGVmZWwuaW5mb1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyMlwvMDhcL0JlamVneXplc0ZhY2VUd2l0dGVyX0Npa2tmcmlzc2l0dmVFQ0RMX00wNF9TNl9LZXBsZXRlay1lcy1mdWdndmVueWVrLUFyaXRtZXRpa2FpLWtlcGxldGVrXzEucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"426\" src=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1-1024x545.png\" class=\"elementor-animation-buzz-out attachment-large size-large wp-image-29091\" alt=\"Bejegyz\u00e9s, Facebook, Twitter: Cikk friss\u00edtve ECDL T\u00e1bl\u00e1zatkezel\u00e9s\/S6\/K\u00e9pletek \u00e9s f\u00fcggv\u00e9nyek\/Aritmetikai k\u00e9pletek, #1\" srcset=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1-1024x545.png 1024w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1-300x160.png 300w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1-768x409.png 768w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1-150x80.png 150w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1-250x133.png 250w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/BejegyzesFaceTwitter_CikkfrissitveECDL_M04_S6_Kepletek-es-fuggvenyek-Aritmetikai-kepletek_1.png 1231w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1cbc72d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1cbc72d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6f6f5d\" data-id=\"d6f6f5d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e60270 elementor-widget elementor-widget-text-editor\" data-id=\"9e60270\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Mir\u0151l sz\u00f3l ez a cikk?<br \/>A mindennapok sor\u00e1n sz\u00e1mos k\u00e9plet ismeret\u00e9re van sz\u00fcks\u00e9g\u00fcnk.<br \/>Az egyik legt\u00f6bb probl\u00e9m\u00e1t a nett\u00f3, \u00c1FA \u00e9s brutt\u00f3 sz\u00e1m\u00edt\u00e1sokhoz kapcsol\u00f3d\u00f3 k\u00e9pletek ismeret\u00e9nek hi\u00e1nya okozza, p\u00e9ld\u00e1ul a kedvezm\u00e9nyek \u00e9s \u00e1rcs\u00f6kkent\u00e9sek m\u00e9rt\u00e9k\u00e9nek kisz\u00e1mol\u00e1sa, ellen\u0151rz\u00e9se ter\u00e9n. A kereskedelemben sajnos napi jelens\u00e9g a kedvezm\u00e9nyek m\u00e9rt\u00e9k\u00e9vel, az eredeti \u00e1rral \u00e9s a kedvezm\u00e9nyes \u00e1rral val\u00f3 f\u00e9lre\u00e9rthet\u0151 kommunik\u00e1ci\u00f3, \u00edgy p\u00e9nzt\u00e1rc\u00e1nkba v\u00e1g\u00f3 \u00e9rdek\u00fcnk, hogy tiszt\u00e1ban legy\u00fcnk ezen sz\u00e1m\u00edt\u00e1sokkal.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4ec9284 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ec9284\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b83f1b2\" data-id=\"b83f1b2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cdb543 elementor-widget elementor-widget-text-editor\" data-id=\"7cdb543\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az Excel kit\u0171n\u0151en haszn\u00e1lhat\u00f3 a nett\u00f3, \u00c1FA \u00e9s brutt\u00f3 sz\u00e1m\u00edt\u00e1sokhoz, \u00edgy a bevezet\u0151 indokai miatt is el\u0151szeretettel k\u00e9rdeznek r\u00e1 a k\u00e9pletek ismeret\u00e9re a vizsg\u00e1kon. <strong>\u00c9rdemes teh\u00e1t megtanulnunk, hogyan sz\u00e1m\u00edthat\u00f3 ki az egyik \u00e9rt\u00e9k a m\u00e1sik kett\u0151 ismeret\u00e9ben, milyen k\u00e9pleteket haszn\u00e1lhatunk a sz\u00e1m\u00edt\u00e1sokhoz!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d3aff18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3aff18\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2da7dc3\" data-id=\"2da7dc3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c8e118 elementor-widget elementor-widget-text-editor\" data-id=\"1c8e118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00c1lljunk meg egy sz\u00f3ra!<\/strong><br \/>Az \u00c1FA az \u00c1ltal\u00e1nos Forgalmi Ad\u00f3 kifejez\u00e9s r\u00f6vid\u00edt\u00e9se, egy olyan ad\u00f3nemet takar, amely a fogyaszt\u00e1st ad\u00f3ztatja. Az \u00e1rut \u00e9s\/vagy szolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 gazd\u00e1lkod\u00f3 szervezetek term\u00e9keik \u00e9s\/vagy szolg\u00e1ltat\u00e1saik nett\u00f3 \u00e1r\u00e1nak \u00c1F\u00c1-val n\u00f6velt \u00e9rt\u00e9k\u00e9t, vagyis a brutt\u00f3 \u00e1rat kell felsz\u00e1molniuk a vev\u0151nek.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50d99ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50d99ca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73a3a65\" data-id=\"73a3a65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69a047b elementor-widget elementor-widget-text-editor\" data-id=\"69a047b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Miel\u0151tt ismertetn\u00e9nk a k\u00e9pleteket, eml\u00e9kezz\u00fcnk arra, hogy az Excelben <strong>a sz\u00e1zal\u00e9kos \u00e9rt\u00e9keket k\u00e9tf\u00e9le m\u00f3don is r\u00f6gz\u00edthetj\u00fck <\/strong>egy cell\u00e1ban, vagy g\u00e9pelhetj\u00fck be \u00e1lland\u00f3 \u00e9rt\u00e9kk\u00e9nt (konstansk\u00e9nt) egy k\u00e9pletbe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f729b96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f729b96\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93c1997\" data-id=\"93c1997\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0eb3f1b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0eb3f1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-excel\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><p>Az egyik megold\u00e1s, amikor <strong>csup\u00e1n mag\u00e1t az \u00e9rt\u00e9ket adjuk meg<\/strong>, mindenf\u00e9le utal\u00e1s n\u00e9lk\u00fcl annak sz\u00e1zal\u00e9kos volt\u00e1ra, p\u00e9ld\u00e1ul a 27% helyett mind\u00f6ssze a 27 sz\u00e1mot adjuk meg. Ha \u00edgy tesz\u00fcnk, a k\u00e9pletek k\u00e9sz\u00edt\u00e9sekor figyeln\u00fcnk kell arra, hogy a megfelel\u0151 m\u00f3don osszunk vagy szorozzunk sz\u00e1zzal.<\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-excel\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><p>A m\u00e1sik esetben <strong>\u00e9l\u00fcnk az Excel automatikus form\u00e1z\u00e1s\u00e1val<\/strong>, amely lehet\u0151v\u00e9 teszi, hogy 27% form\u00e1ban g\u00e9pelhess\u00fcnk be sz\u00e1zal\u00e9kos \u00e9rt\u00e9ket egy cell\u00e1ba vagy egy k\u00e9pletbe (a % jelet c\u00e9lszer\u0171 k\u00f6zvetlen\u00fcl a sz\u00e1m ut\u00e1n g\u00e9pelni). Az el\u0151bbi esetben a cell\u00e1ban \u00e9s a Szerkeszt\u0151l\u00e9cen egyar\u00e1nt 27% fog megjelenni, de a sz\u00e1m\u00edt\u00e1sokban ennek sz\u00e1zad r\u00e9sz\u00e9vel, 0,27-vel fog sz\u00e1molni a program.<\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e225c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e225c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e5a74ef\" data-id=\"e5a74ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35ad07b elementor-widget elementor-widget-text-editor\" data-id=\"35ad07b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Figyelj\u00fcnk teh\u00e1t a k\u00e9pletek k\u00e9sz\u00edt\u00e9sekor, hogy melyik form\u00e1tumban tal\u00e1lhat\u00f3k meg az \u00c1FA \u00e9rt\u00e9kek a cell\u00e1kban, illetve tudatosan alkalmazzuk a megfelel\u0151 form\u00e1tumot!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca01a7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca01a7d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d65051\" data-id=\"3d65051\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62cc217 elementor-widget elementor-widget-text-editor\" data-id=\"62cc217\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00c1lljunk meg egy sz\u00f3ra!<\/strong><br \/>A cikk \u00edr\u00e1sakor a null\u00e1t\u00f3l elt\u00e9r\u0151 \u00c1FA kulcsok a k\u00f6vetkez\u0151k: 5%, 18%, 27%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eed22cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eed22cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce78413\" data-id=\"ce78413\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1fa5ce elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"a1fa5ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;curly&quot;,&quot;highlighted_text&quot;:&quot;1. A Brutt\\u00f3 kisz\\u00e1m\\u00edt\\u00e1sa a Nett\\u00f3 \\u00e9s az \\u00c1FA ismeret\\u00e9ben&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">1. A Brutt\u00f3 kisz\u00e1m\u00edt\u00e1sa a Nett\u00f3 \u00e9s az \u00c1FA ismeret\u00e9ben<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c0c487 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c0c487\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f398e54\" data-id=\"f398e54\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5da866 elementor-widget elementor-widget-text-editor\" data-id=\"c5da866\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A leggyakoribb feladat, amikor a Nett\u00f3 \u00e9rt\u00e9k \u00e9s az \u00c1FA ismeret\u00e9ben kell kisz\u00e1molnunk a Brutt\u00f3 \u00e9rt\u00e9ket. <\/strong>A kiskereskedelemben ugyan k\u00f6telez\u0151 a Brutt\u00f3 \u00e9rt\u00e9ket felt\u00fcntetni az \u00e1rc\u00e9dul\u00e1kon, de sz\u00e1mos esetben el\u0151fordul, hogy a Nett\u00f3val \u00e9s az \u00c1F\u00c1-val kell sz\u00e1molnunk. Egy\u00e9b sz\u00e1m\u00edt\u00e1sokn\u00e1l is hasznos az al\u00e1bbi k\u00e9plet, ugyanis el\u0151fordulhat, hogy egy kor\u00e1bbi \u00e9rt\u00e9ket kell megn\u00f6veln\u00fcnk megadott sz\u00e1zal\u00e9kkal.<\/p>\n\n<p><strong>Ha az \u00c1F\u00c1-t sz\u00e1mk\u00e9nt adtuk meg, akkor a k\u00e9plet a k\u00f6vetkez\u0151:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a01e7cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a01e7cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23b9b61\" data-id=\"23b9b61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0f3f0f elementor-widget elementor-widget-text-editor\" data-id=\"c0f3f0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Brutt\u00f3=Nett\u00f3*(1+\u00c1FA\/100)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a3e6910 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a3e6910\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5fc8dc7\" data-id=\"5fc8dc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-270771e elementor-widget elementor-widget-text-editor\" data-id=\"270771e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u00e1that\u00f3 teh\u00e1t, hogy az \u00c1FA \u00e9rt\u00e9k\u00e9t el kell osztanunk sz\u00e1zzal, hozz\u00e1 kell adnunk 1-et, majd meg kell szoroznunk a Nett\u00f3 \u00e9rt\u00e9k\u00e9vel.<\/p>\n\n<p>N\u00e9zz\u00fcnk erre egy olyan p\u00e9ld\u00e1t, amikor az \u00e9rt\u00e9keket \u00e1lland\u00f3k\u00e9nt g\u00e9pelj\u00fck be a cell\u00e1ba, mintha csak sz\u00e1mol\u00f3g\u00e9pnek haszn\u00e1ln\u00e1nk az Excelt! G\u00e9pelj\u00fck be az al\u00e1bbi k\u00e9pletet egy cell\u00e1ba, majd \u00fcss\u00fck le az <em>Enter <\/em>billenty\u0171t!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8962dd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8962dd4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c0743b\" data-id=\"7c0743b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4587d25 elementor-widget elementor-widget-text-editor\" data-id=\"4587d25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=10000*(1+27\/100)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ebaf65f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebaf65f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74e887c\" data-id=\"74e887c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42aafaa elementor-widget elementor-widget-text-editor\" data-id=\"42aafaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az eredm\u00e9ny 12700 lesz, vagyis 10000-nek a 27%-al megn\u00f6velt \u00e9rt\u00e9k\u00e9re voltunk k\u00edv\u00e1ncsiak. M\u00e1sk\u00e9pp fogalmazva, ha egy term\u00e9k vagy szolg\u00e1ltat\u00e1s \u00e1ra nett\u00f3 10000 forint, akkor annak brutt\u00f3 \u00e1ra a 27% \u00c1F\u00c1-val n\u00f6velt \u00e9rt\u00e9ke lesz, ami 12700 Ft.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><strong>Ha azonban sz\u00e1zal\u00e9kban adjuk meg az \u00c1FA \u00e9rt\u00e9k\u00e9t, akkor a k\u00e9plet\u00fcnk a k\u00f6vetkez\u0151k\u00e9ppen m\u00f3dosul:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-131d2da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"131d2da\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-211adb2\" data-id=\"211adb2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-120f8ea elementor-widget elementor-widget-text-editor\" data-id=\"120f8ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Brutt\u00f3=Nett\u00f3*(1+\u00c1FA%)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f6eb24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f6eb24\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f83202\" data-id=\"7f83202\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d68ce6 elementor-widget elementor-widget-text-editor\" data-id=\"6d68ce6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>a p\u00e9ld\u00e1nk pedig a k\u00f6vetkez\u0151 lesz:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c8636f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8636f7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c6da528\" data-id=\"c6da528\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-126c34e elementor-widget elementor-widget-text-editor\" data-id=\"126c34e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=10000*(1+27%)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a2bf04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a2bf04\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb6d2a7\" data-id=\"eb6d2a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0f7454c elementor-widget elementor-widget-text-editor\" data-id=\"0f7454c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>vagy, ha az \u00f6sszead\u00e1st elv\u00e9gezz\u00fck a z\u00e1r\u00f3jelek k\u00f6z\u00f6tt, akkor a k\u00e9plet form\u00e1ja:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5152e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5152e09\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96df32d\" data-id=\"96df32d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c0911c elementor-widget elementor-widget-text-editor\" data-id=\"6c0911c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=10000*1,27<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f16f236 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f16f236\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6d70052\" data-id=\"6d70052\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1141208 elementor-widget elementor-widget-text-editor\" data-id=\"1141208\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>hiszen 1+0,27, egyenl\u0151 1,27-el. Az eredm\u00e9nynek szint\u00e9n 12700-nek kell lennie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-306b46f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"306b46f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c5823d\" data-id=\"5c5823d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3add410 elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"3add410\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;curly&quot;,&quot;highlighted_text&quot;:&quot;2. Az \\u00c1FA kisz\\u00e1m\\u00edt\\u00e1sa a Nett\\u00f3 \\u00e9s a Brutt\\u00f3 ismeret\\u00e9ben&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">2. Az \u00c1FA kisz\u00e1m\u00edt\u00e1sa a Nett\u00f3 \u00e9s a Brutt\u00f3 ismeret\u00e9ben<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02f951d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02f951d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3efd82b\" data-id=\"3efd82b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6bcfcaa elementor-widget elementor-widget-text-editor\" data-id=\"6bcfcaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A k\u00f6vetkez\u0151 feladat az \u00c1FA \u00e9rt\u00e9k\u00e9nek kisz\u00e1m\u00edt\u00e1sa a Nett\u00f3 \u00e9s a Brutt\u00f3 ismeret\u00e9ben.<\/strong> Tal\u00e1n akkor a leghasznosabb az al\u00e1bbi k\u00e9plet ismerete, ha v\u00e1s\u00e1rl\u00e1skor ellen\u0151rizni akarjuk egy kedvezm\u00e9ny m\u00e9rt\u00e9k\u00e9t \u2013 az eredeti \u00e1rb\u00f3l le kell vonnunk annak megadott sz\u00e1zal\u00e9k\u00e1t, hogy megkapjuk a kedvezm\u00e9nyes \u00e1rat. Ugyanakkor ez a k\u00e9plet nem csak p\u00e9nz\u00fcgyi, hanem m\u00e1s sz\u00e1m\u00edt\u00e1sokn\u00e1l is gyakran el\u0151fordul, amikor arra vagyunk k\u00edv\u00e1ncsiak, hogy egy kor\u00e1bbi \u00e9s egy \u00fajabb \u00e9rt\u00e9k k\u00f6z\u00f6tt mekkora volt a n\u00f6vekm\u00e9ny, h\u00e1ny sz\u00e1zal\u00e9kkal n\u0151tt vagy cs\u00f6kkent az \u00faj \u00e9rt\u00e9k a kor\u00e1bbihoz k\u00e9pest.<\/p>\n\n<p><strong>Ha az \u00c1F\u00c1-t sz\u00e1mk\u00e9nt akarjuk megkapni, akkor a k\u00e9plet a k\u00f6vetkez\u0151:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6735fb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6735fb9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8781a25\" data-id=\"8781a25\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10f3ff8 elementor-widget elementor-widget-text-editor\" data-id=\"10f3ff8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00c1FA=(Brutt\u00f3\/Nett\u00f3-1)*100<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1cd3acc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1cd3acc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9650d6\" data-id=\"c9650d6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6862655 elementor-widget elementor-widget-text-editor\" data-id=\"6862655\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>vagyis a Brutt\u00f3t elosztjuk a Nett\u00f3 \u00e9rt\u00e9kkel, majd kivonunk bel\u0151le egyet, \u00e9s az eredm\u00e9nyt megszorozzuk sz\u00e1zzal.<\/p>\n\n<p>Haszn\u00e1ljuk fel az el\u0151z\u0151 p\u00e9lda \u00e9rt\u00e9keit: k\u00edv\u00e1ncsiak vagyunk, mennyi az \u00c1FA, ha a Brutt\u00f3 12700, a Nett\u00f3 pedig 10000. G\u00e9pelj\u00fck be egy cell\u00e1ba az al\u00e1bbi k\u00e9pletet, majd \u00fcss\u00fck le az <em>Enter <\/em>billenty\u0171t:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ffdd711 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffdd711\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ecd8cbf\" data-id=\"ecd8cbf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d94f75 elementor-widget elementor-widget-text-editor\" data-id=\"7d94f75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=(12700\/10000-1)*100<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e18d01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e18d01\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46cd722\" data-id=\"46cd722\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ffd60c elementor-widget elementor-widget-text-editor\" data-id=\"8ffd60c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>az eredm\u00e9ny 27 lesz.<\/p>\n<p><strong>Ha az \u00c1F\u00c1-t t\u00f6rtsz\u00e1mk\u00e9nt, sz\u00e1zal\u00e9kban akarjuk megkapni, akkor a k\u00e9plet a k\u00f6vetkez\u0151:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78f85d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78f85d1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8494382\" data-id=\"8494382\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc55faf elementor-widget elementor-widget-text-editor\" data-id=\"fc55faf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00c1FA=Brutt\u00f3\/Nett\u00f3-1<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a840ee2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a840ee2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e78f7f1\" data-id=\"e78f7f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b088cc2 elementor-widget elementor-widget-text-editor\" data-id=\"b088cc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pr\u00f3b\u00e1ljuk ki a k\u00e9pletet az al\u00e1bbi p\u00e9lda seg\u00edts\u00e9g\u00e9vel:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a441995 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a441995\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca11788\" data-id=\"ca11788\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb0e15a elementor-widget elementor-widget-text-editor\" data-id=\"cb0e15a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=12700\/10000-1<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0417a47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0417a47\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d694d2\" data-id=\"0d694d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92b4c55 elementor-widget elementor-widget-text-editor\" data-id=\"92b4c55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>az eredm\u00e9ny 0,27 lesz, majd a cella <strong>Sz\u00e1mform\u00e1tum\u00e1t <\/strong>m\u00f3dos\u00edtsuk <strong>Sz\u00e1zal\u00e9kra <\/strong><em>(Alt+\u0150, \u00c1) <\/em>vagy haszn\u00e1ljuk a <em>Ctrl+Shift+5 <\/em>billenty\u0171parancsot!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d8f072 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d8f072\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-848730d\" data-id=\"848730d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8cdb680 elementor-widget elementor-widget-text-editor\" data-id=\"8cdb680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tipp:<\/strong> N\u00e9h\u00e1ny <strong>Sz\u00e1mform\u00e1tumot<\/strong> a k\u00f6vetkez\u0151 billenty\u0171kombin\u00e1ci\u00f3kkal tudunk gyorsan \u00e9s k\u00e9nyelmesen alkalmazni: <i>Ctrl+Shift+1<\/i> \u2013 form\u00e1z\u00e1s <strong>Sz\u00e1m Sz\u00e1mform\u00e1tumra<\/strong> k\u00e9t tizedesjeggyel \u00e9s ezres tagol\u00e1ssal, <i>Ctrl+Shift+2<\/i> \u2013 form\u00e1z\u00e1s <strong>Egy\u00e9ni Sz\u00e1mform\u00e1tumra<\/strong> a cell\u00e1ban tal\u00e1lhat\u00f3 egyn\u00e9l kisebb tizedes t\u00f6rtet tartalmaz\u00f3 \u00e9rt\u00e9k \u00f3ra:perc form\u00e1tumra alak\u00edt\u00e1s\u00e1val, <i>Ctrl+Shift+3<\/i> \u2013 form\u00e1z\u00e1s <strong>Egy\u00e9ni Sz\u00e1mform\u00e1tumra<\/strong> a cell\u00e1ban tal\u00e1lhat\u00f3 \u00e9rt\u00e9k nn.hhh.\u00e9\u00e9 form\u00e1tumra alak\u00edt\u00e1s\u00e1val, <i>Ctrl+Shift+4<\/i> \u2013 form\u00e1z\u00e1s <strong>P\u00e9nznem Sz\u00e1mform\u00e1tumra<\/strong> k\u00e9t tizedesjeggyel \u00e9s ezres tagol\u00e1ssal (negat\u00edv \u00e9rt\u00e9k eset\u00e9n piros bet\u0171sz\u00ednnel), <i>Ctrl+Shift+5<\/i> \u2013 form\u00e1z\u00e1s <strong>Sz\u00e1zal\u00e9k Sz\u00e1mform\u00e1tumra<\/strong> tizedesjegyek n\u00e9lk\u00fcl eg\u00e9szre kerek\u00edt\u00e9ssel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37049ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37049ce\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac38da5\" data-id=\"ac38da5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2842ed7 elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"2842ed7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;curly&quot;,&quot;highlighted_text&quot;:&quot;3. A Nett\\u00f3 kisz\\u00e1m\\u00edt\\u00e1sa az \\u00c1FA \\u00e9s a Brutt\\u00f3 ismeret\\u00e9ben&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">3. A Nett\u00f3 kisz\u00e1m\u00edt\u00e1sa az \u00c1FA \u00e9s a Brutt\u00f3 ismeret\u00e9ben<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-87aca60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87aca60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8a2d66\" data-id=\"b8a2d66\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd67acf elementor-widget elementor-widget-text-editor\" data-id=\"bd67acf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>V\u00e9g\u00fcl n\u00e9zz\u00fck az utols\u00f3 esetet, amikor a Nett\u00f3t kell kisz\u00e1molnunk az \u00c1FA \u00e9s a Brutt\u00f3 ismeret\u00e9ben. <\/strong>Erre a sz\u00e1m\u00edt\u00e1sra lesz sz\u00fcks\u00e9g\u00fcnk, ha egy v\u00e1s\u00e1rl\u00e1st k\u00f6vet\u0151en k\u00edv\u00e1ncsiak vagyunk a Nett\u00f3 \u00e9rt\u00e9kre.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><strong>Ha az \u00c1FA sz\u00e1mk\u00e9nt \u00e1ll rendelkez\u00e9s\u00fcnkre, akkor a k\u00e9plet a k\u00f6vetkez\u0151:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-712827e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"712827e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19905d5\" data-id=\"19905d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72ab129 elementor-widget elementor-widget-text-editor\" data-id=\"72ab129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nett\u00f3=Brutt\u00f3\/(1+\u00c1FA\/100)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-786faa4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"786faa4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5988dba\" data-id=\"5988dba\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-255afa0 elementor-widget elementor-widget-text-editor\" data-id=\"255afa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>vagyis a Brutt\u00f3t elosztjuk az egy \u00e9s az \u00c1FA sz\u00e1zzal osztott \u00e9rt\u00e9k\u00e9nek \u00f6sszeg\u00e9vel. Pr\u00f3b\u00e1ljuk ki az al\u00e1bbi k\u00e9pletet:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d18e3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d18e3d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52c3d65\" data-id=\"52c3d65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7d664d elementor-widget elementor-widget-text-editor\" data-id=\"c7d664d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=12700\/(1+27\/100)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35d76ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35d76ad\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fdb69db\" data-id=\"fdb69db\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd51d9c elementor-widget elementor-widget-text-editor\" data-id=\"bd51d9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>vagy, ha az oszt\u00e1st \u00e9s az \u00f6sszead\u00e1st elv\u00e9gezz\u00fck a z\u00e1r\u00f3jelek k\u00f6z\u00f6tt, akkor a k\u00e9plet form\u00e1ja:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c24e519 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c24e519\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b32821\" data-id=\"9b32821\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f49df53 elementor-widget elementor-widget-text-editor\" data-id=\"f49df53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=12700\/1,27<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-571fd02 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"571fd02\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-027c0c1\" data-id=\"027c0c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87f1f2c elementor-widget elementor-widget-text-editor\" data-id=\"87f1f2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Ha azonban sz\u00e1zal\u00e9kban adjuk meg az \u00c1FA \u00e9rt\u00e9k\u00e9t, akkor a k\u00e9plet\u00fcnk a k\u00f6vetkez\u0151k\u00e9ppen m\u00f3dosul:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0564b15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0564b15\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ebbe2a7\" data-id=\"ebbe2a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-692a0df elementor-widget elementor-widget-text-editor\" data-id=\"692a0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nett\u00f3=Brutt\u00f3\/(1+\u00c1FA%)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd2f4f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd2f4f2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a033755\" data-id=\"a033755\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-01cac23 elementor-widget elementor-widget-text-editor\" data-id=\"01cac23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>a p\u00e9lda pedig \u00edgy fog kin\u00e9zni:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5d0402 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5d0402\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9880133\" data-id=\"9880133\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6e696c elementor-widget elementor-widget-text-editor\" data-id=\"c6e696c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=12700\/(1+27%)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cd48b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cd48b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10df04d\" data-id=\"10df04d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c66451 elementor-widget elementor-widget-text-editor\" data-id=\"7c66451\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>vagyis<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4436e72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4436e72\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-92fd40f\" data-id=\"92fd40f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71f1e elementor-widget elementor-widget-text-editor\" data-id=\"4c71f1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>=12700\/1,27<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c024dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c024dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37b24e6\" data-id=\"37b24e6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d62a028 elementor-widget elementor-widget-text-editor\" data-id=\"d62a028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Ezzel k\u00e9szen is vagyunk, megismert\u00fck mindh\u00e1rom m\u00f3dszert.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8fc8906 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fc8906\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26c3065\" data-id=\"26c3065\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-584cd4e elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"584cd4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;curly&quot;,&quot;highlighted_text&quot;:&quot;4. Hivatkoz\\u00e1s az \\u00c1FA \\u00e9rt\\u00e9k\\u00e9re&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">4. Hivatkoz\u00e1s az \u00c1FA \u00e9rt\u00e9k\u00e9re<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea3b544 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea3b544\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d61ffc\" data-id=\"0d61ffc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b20935 elementor-widget elementor-widget-text-editor\" data-id=\"1b20935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fenti sz\u00e1m\u00edt\u00e1sokat tartalmaz\u00f3 \u00f6sszetett t\u00e1bl\u00e1zatokban nem szoktunk k\u00fcl\u00f6n oszlopot vagy sort sz\u00e1nni az \u00c1FA \u00e9rt\u00e9keknek, mivel azok t\u00f6bbnyire azonosak. Ezzel elker\u00fclhetj\u00fck az ism\u00e9tl\u0151d\u0151 adatok t\u00e1rol\u00e1s\u00e1b\u00f3l fakad\u00f3 hib\u00e1kat az esetleges jav\u00edt\u00e1sokn\u00e1l, \u00e1tvezet\u00e9sekn\u00e9l. Teh\u00e1t, ak\u00e1r egy, ak\u00e1r t\u00f6bb \u00c1FA \u00e9rt\u00e9kkel kell sz\u00e1molnunk, ink\u00e1bb r\u00f6gz\u00edts\u00fck azokat egy-egy cell\u00e1ban a t\u00e1bl\u00e1zat egy m\u00e1s r\u00e9sz\u00e9n, a feladatt\u00f3l f\u00fcgg\u0151en sz\u00e1mk\u00e9nt vagy sz\u00e1zal\u00e9kos form\u00e1ban.<\/p>\n<p>Ha az \u00edgy r\u00f6gz\u00edtett \u00c1FA \u00e9rt\u00e9kek cell\u00e1ira oszlopok \u00e9s\/vagy sorok k\u00e9pleteiben kell hivatkoznunk, akkor <strong>haszn\u00e1ljunk abszol\u00fat hivatkoz\u00e1st<\/strong>. Az <a href=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda.jpg\" target=\"_blank\" rel=\"noopener\">al\u00e1bbi \u00e1br\u00e1n<\/a> bemutatunk egy lehets\u00e9ges megold\u00e1st <a class=\"rank-math-link\" href=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2020\/02\/170-K-Excel-Nett\u00f3\u00c1FABrutt\u00f3.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u00faj f\u00fcl\u00f6n nyitja meg)\">(a munkaf\u00fczet let\u00f6lthet\u0151 innen)<\/a>.<\/p>\n<p>Az \u00c1FA \u00e9rt\u00e9k\u00e9t a C1 cell\u00e1ban, a t\u00e1bl\u00e1zat felett helyezt\u00fck el, \u00edgy az egyes term\u00e9kek Brutt\u00f3 \u00e1r\u00e1t a C4:C12 tartom\u00e1nyban \u00fagy sz\u00e1moljuk ki, hogy az \u00c1FA% \u00e9rt\u00e9k\u00e9re a $C$1 abszol\u00fat c\u00edmmel hivatkozunk. Mivel ezzel az elrendez\u00e9ssel nem kellett k\u00e9sz\u00edten\u00fcnk egy \u00c1FA oszlopot csupa 27% \u00e9rt\u00e9kkel, t\u00e1bl\u00e1zatunk kisebb, \u00e1ttekinthet\u0151bb lett, valamint az \u00c1FA \u00e9rt\u00e9k\u00e9nek esetleges v\u00e1ltoz\u00e1s\u00e1t is mind\u00f6ssze egy cell\u00e1ban kell \u00e1tvezetn\u00fcnk.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-feb917e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"feb917e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-335b5f1\" data-id=\"335b5f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-95aa69a elementor-widget__width-inherit elementor-invisible elementor-widget elementor-widget-image\" data-id=\"95aa69a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda.jpg\" data-elementor-open-lightbox=\"no\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda-1024x576.jpg\" class=\"attachment-large size-large wp-image-29108\" alt=\"1. \u00e1bra: Abszol\u00fat c\u00edmz\u00e9ssel hivatkozunk az \u00c1FA% \u00e9rt\u00e9k\u00e9re.\" srcset=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda-1024x576.jpg 1024w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda-300x169.jpg 300w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda-768x432.jpg 768w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda-1536x864.jpg 1536w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda-150x84.jpg 150w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda-250x141.jpg 250w, https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2022\/08\/170-K-Excel-NettoAFABrutto_1_Pelda.jpg 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">1. \u00e1bra: Abszol\u00fat c\u00edmz\u00e9ssel hivatkozunk az \u00c1FA% \u00e9rt\u00e9k\u00e9re.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a179923 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a179923\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ba064d\" data-id=\"7ba064d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a93c099 elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"a93c099\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;curly&quot;,&quot;highlighted_text&quot;:&quot;5. Haszn\\u00e1ljuk a LET f\\u00fcggv\\u00e9nyt!&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">5. Haszn\u00e1ljuk a LET f\u00fcggv\u00e9nyt!<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-617672e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"617672e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-945b560\" data-id=\"945b560\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0af0d32 elementor-widget elementor-widget-text-editor\" data-id=\"0af0d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Egy \u00f6sszetett t\u00e1bl\u00e1zatban sokat sz\u00e1m\u00edt, ha a k\u00e9pletek olvashat\u00f3k.<\/strong> Ezt sokan \u00fagy oldj\u00e1k meg, hogy azokhoz a cell\u00e1khoz, tartom\u00e1nyokhoz, amelyekre sz\u00e1mos \u00e9s\/vagy \u00f6sszetett k\u00e9pletben hivatkoznak, tartom\u00e1nynevet rendelnek \u2013 vagyis elnevezik azokat, \u00edgy a k\u00e9pletekben m\u00e1r a tartom\u00e1nyn\u00e9vvel helyettes\u00edthetik a hivatkoz\u00e1sokat.<\/p>\n<p>Ez azonban kiss\u00e9 k\u00f6r\u00fclm\u00e9nyes megold\u00e1s: \u00e9ppen ez\u00e9rt vezette be a Microsoft a LET f\u00fcggv\u00e9nyt, amellyel elhagyhatjuk a tartom\u00e1nyneveket, helyette a LET f\u00fcggv\u00e9nyben megadott besz\u00e9des nev\u0171 v\u00e1ltoz\u00f3nevekkel hivatkozhatunk cell\u00e1kra \u00e9s\/vagy tartom\u00e1nyokra.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-92ef76c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92ef76c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9497181\" data-id=\"9497181\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fc5716 elementor-widget elementor-widget-text-editor\" data-id=\"8fc5716\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00c1lljunk meg egy sz\u00f3ra!<\/strong><br \/>A cikk utols\u00f3 friss\u00edt\u00e9sekor a LET f\u00fcggv\u00e9nyt csak a Microsoft 365 \u00e9s a Microsoft Office 2021 Excel alkalmaz\u00e1sai ismerik.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7aa5326 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7aa5326\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11ea01b\" data-id=\"11ea01b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36498e9 elementor-widget elementor-widget-text-editor\" data-id=\"36498e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>N\u00e9zz\u00fck csak az al\u00e1bbi k\u00e9pletet, amellyel a fenti munkaf\u00fczet C4 cell\u00e1j\u00e1nak k\u00e9plet\u00e9t cser\u00e9lt\u00fck le a LET f\u00fcggv\u00e9nyre, kisz\u00e1molva a brutt\u00f3t a nett\u00f3 \u00e9s az \u00c1FA ismeret\u00e9ben:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3200758 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3200758\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d66405a\" data-id=\"d66405a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64f556e elementor-widget elementor-widget-text-editor\" data-id=\"64f556e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"Kplet\"><strong>=LET(NETT\u00d3;B4;\u00c1FA;$C$1;NETT\u00d3*(1+\u00c1FA))<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-156b513 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"156b513\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5633224\" data-id=\"5633224\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7962e2 elementor-widget elementor-widget-text-editor\" data-id=\"f7962e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az els\u0151 v\u00e1ltoz\u00f3 neve NETT\u00d3, a hozz\u00e1 tartoz\u00f3 \u00e9rt\u00e9k a B4 \u2013 ez a LET f\u00fcggv\u00e9ny els\u0151 k\u00e9t param\u00e9tere. Az \u00c1FA nev\u0171 v\u00e1ltoz\u00f3 a C1 cell\u00e1ra hivatkozik, ez az \u00fajabb k\u00e9t param\u00e9tere a LET f\u00fcggv\u00e9nynek. Mivel t\u00f6bbre nincs sz\u00fcks\u00e9g, j\u00f6het az utols\u00f3 param\u00e9ter, amely maga a k\u00e9plet a v\u00e1ltoz\u00f3nevekkel. Olvashat\u00f3bb, ugye? Lend\u00fclj\u00fcnk bele, n\u00e9zz\u00fck a t\u00f6bbi k\u00e9pletet!<\/p>\n<p>A nett\u00f3 (B4) \u00e9s az \u00c1FA (C1) ismeret\u00e9ben, ha az \u00c1FA sz\u00e1mk\u00e9nt lett megadva, a k\u00e9plet a k\u00f6vetkez\u0151 form\u00e1t \u00f6lti:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-035fe1c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"035fe1c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1bd3fdd\" data-id=\"1bd3fdd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7afa751 elementor-widget elementor-widget-text-editor\" data-id=\"7afa751\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"Kplet\"><strong>=LET(NETT\u00d3;B4;\u00c1FA;$C$1;NETT\u00d3*(1+\u00c1FA\/100))<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9653fa5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9653fa5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c27fee5\" data-id=\"c27fee5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fcafad elementor-widget elementor-widget-text-editor\" data-id=\"5fcafad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ha a C1-ben keress\u00fck az \u00c1FA \u00e9rt\u00e9k\u00e9t, a nett\u00f3 (B4) \u00e9s a brutt\u00f3 (C4) ismeret\u00e9ben:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0c9661 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0c9661\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58d8938\" data-id=\"58d8938\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-721b79c elementor-widget elementor-widget-text-editor\" data-id=\"721b79c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"Kplet\"><strong>=LET(NETT\u00d3;B4;BRUTT\u00d3;C4;(BRUTT\u00d3\/NETT\u00d3-1)*100)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67b9dc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67b9dc3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26ac426\" data-id=\"26ac426\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57732aa elementor-widget elementor-widget-text-editor\" data-id=\"57732aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>vagy<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-becd166 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"becd166\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-522e637\" data-id=\"522e637\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5ac15b elementor-widget elementor-widget-text-editor\" data-id=\"c5ac15b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"Kplet\"><strong>=LET(NETT\u00d3;B4;BRUTT\u00d3;C4;BRUTT\u00d3\/NETT\u00d3-1)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-856a984 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"856a984\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc196f1\" data-id=\"cc196f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ffbbdc1 elementor-widget elementor-widget-text-editor\" data-id=\"ffbbdc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>majd <em>Ctrl+Shift+5<\/em> a <strong>Sz\u00e1zal\u00e9k Sz\u00e1mform\u00e1tumra<\/strong> alak\u00edt\u00e1shoz. V\u00e9g\u00fcl k\u00e9sz\u00edts\u00fck el azt a k\u00e9t k\u00e9pletet, amelyekkel a nett\u00f3t (B4) keress\u00fck az \u00c1FA (C1) \u00e9s a brutt\u00f3 (C4) ismeret\u00e9ben:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47c9dda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47c9dda\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bfb4780\" data-id=\"bfb4780\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82ff0da elementor-widget elementor-widget-text-editor\" data-id=\"82ff0da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"Kplet\"><strong>=LET(BRUTT\u00d3;C4;\u00c1FA;$C$1;BRUTT\u00d3\/(1+\u00c1FA))<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37086ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37086ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00664b6\" data-id=\"00664b6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72c6917 elementor-widget elementor-widget-text-editor\" data-id=\"72c6917\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ha az \u00c1FA \u00e9rt\u00e9ke nem <strong>Sz\u00e1zal\u00e9k Sz\u00e1mform\u00e1tum\u00fa<\/strong>, akkor:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d40b25 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d40b25\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c65b03d\" data-id=\"c65b03d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-276dc3a elementor-widget elementor-widget-text-editor\" data-id=\"276dc3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"Kplet\"><strong>=LET(BRUTT\u00d3;C4;\u00c1FA;$C$1;BRUTT\u00d3\/(1+\u00c1FA\/100))<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc5e9bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc5e9bb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-116915d\" data-id=\"116915d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c315b4b elementor-widget elementor-widget-text-editor\" data-id=\"c315b4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tipp:<\/strong> Egy ilyen v\u00e1ltoz\u00f3n\u00e9v-\u00e9rt\u00e9k p\u00e1rosb\u00f3l legal\u00e1bb egyet, legfeljebb 126 darabot adhatunk meg. A v\u00e1ltoz\u00f3nevek kis- \u00e9s nagybet\u0171sek is lehetnek \u00e9s egy sz\u00f3b\u00f3l kell \u00e1llniuk: Sz\u0171rt_tartom\u00e1ny, KER\u00dcLET, L\u00e9tsz\u00e1m stb. Az \u00e9rt\u00e9k hely\u00e9n \u00e1llhat konstans \u00e9rt\u00e9k, cella- vagy tartom\u00e1nyhivatkoz\u00e1s, \u00e9s \u00f6sszetett k\u00e9plet is.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1acefa6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1acefa6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f06cc5e\" data-id=\"f06cc5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4db35e elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"f4db35e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;curly&quot;,&quot;highlighted_text&quot;:&quot;6. Gyakorl\\u00f3p\\u00e9lda&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">6. Gyakorl\u00f3p\u00e9lda<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75ae388 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75ae388\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb2adc4\" data-id=\"fb2adc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8dda915 elementor-widget elementor-widget-text-editor\" data-id=\"8dda915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A <a class=\"rank-math-link\" href=\"https:\/\/www.fiatluxefel.info\/wp-content\/uploads\/2020\/02\/170-K-Excel-Nett\u00f3\u00c1FABrutt\u00f3.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"hivatkozott munkaf\u00fczetben (\u00faj f\u00fcl\u00f6n nyitja meg)\">hivatkozott munkaf\u00fczetben<\/a> tal\u00e1lunk m\u00e9g h\u00e1rom munkalapot (Brutt\u00f3, \u00c1FA \u00e9s Nett\u00f3 n\u00e9ven), amelyeken gyakorolni tudjuk a fenti k\u00e9pleteket. A Brutt\u00f3 munkalapon a Brutt\u00f3 \u00e1r oszlop hi\u00e1nyzik, teh\u00e1t a Nett\u00f3 \u00e1r \u00e9s az \u00c1FA alapj\u00e1n kell kisz\u00e1molnunk a hi\u00e1nyz\u00f3 \u00e9rt\u00e9keket. Az \u00c1FA munkalapon valamelyik term\u00e9ksor felhaszn\u00e1l\u00e1s\u00e1val sz\u00e1moljuk ki az \u00c1FA \u00e9rt\u00e9k\u00e9t. Vigy\u00e1zzunk, ahogy a B1 cella tartalma is utal r\u00e1, a C1 cella sz\u00e1zal\u00e9k form\u00e1tumk\u00f3ddal rendelkezik! V\u00e9g\u00fcl a Nett\u00f3 munkalapon a t\u00e1bl\u00e1zat Nett\u00f3 \u00e1r oszlop\u00e1nak \u00e9rt\u00e9keit kell kisz\u00e1molnunk.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8a07d88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a07d88\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-416719e\" data-id=\"416719e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be3c679 elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"be3c679\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;curly&quot;,&quot;highlighted_text&quot;:&quot;7. \\u00d6sszefoglal\\u00e1s&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">7. \u00d6sszefoglal\u00e1s<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39957e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39957e2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0dccf7a\" data-id=\"0dccf7a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7c880c elementor-widget elementor-widget-text-editor\" data-id=\"e7c880c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Foglaljuk \u00f6ssze a Nett\u00f3, \u00c1FA \u00e9s Brutt\u00f3 \u00e9rt\u00e9keket kisz\u00e1m\u00edt\u00f3 k\u00e9pleteket:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-642e92a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"642e92a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1bf78d3\" data-id=\"1bf78d3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de9615b elementor-widget elementor-widget-text-editor\" data-id=\"de9615b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nett\u00f3 \u00e9s \u00c1FA ismert: Brutt\u00f3=Nett\u00f3(1+\u00c1FA\/100)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6522c7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6522c7f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cc731e\" data-id=\"6cc731e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d953e3 elementor-widget elementor-widget-text-editor\" data-id=\"9d953e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nett\u00f3 \u00e9s \u00c1FA% ismert: Brutt\u00f3=Nett\u00f3(1+\u00c1FA%)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a08402e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a08402e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43cfd23\" data-id=\"43cfd23\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5150904 elementor-widget elementor-widget-text-editor\" data-id=\"5150904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nett\u00f3 \u00e9s Brutt\u00f3 ismert: \u00c1FA=(Brutt\u00f3\/Nett\u00f3-1)*100<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d37280 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d37280\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc38c9a\" data-id=\"fc38c9a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59341e1 elementor-widget elementor-widget-text-editor\" data-id=\"59341e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nett\u00f3 \u00e9s Brutt\u00f3 ismert: \u00c1FA%=Brutt\u00f3\/Nett\u00f3-1, majd <em>Ctrl+Shift+5<\/em><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-00f6756 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00f6756\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2315b72\" data-id=\"2315b72\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ae3841 elementor-widget elementor-widget-text-editor\" data-id=\"6ae3841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00c1FA \u00e9s Brutt\u00f3 ismert: Nett\u00f3=Brutt\u00f3\/(1+\u00c1FA\/100)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2925e3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2925e3d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a303918\" data-id=\"a303918\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35d3d74 elementor-widget elementor-widget-text-editor\" data-id=\"35d3d74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00c1FA% \u00e9s Brutt\u00f3 ismert: Nett\u00f3=Brutt\u00f3\/(1+\u00c1FA%)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c930e85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c930e85\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a57477f\" data-id=\"a57477f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b9ce97 elementor-widget elementor-widget-text-editor\" data-id=\"5b9ce97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>T\u00e1bl\u00e1zatokban az \u00c1FA \u00e9rt\u00e9k\u00e9t t\u00f6bbnyire egy cell\u00e1ban r\u00f6gz\u00edtj\u00fck, amire abszol\u00fat c\u00edmmel hivatkozunk a k\u00e9pletekben.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d91048 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d91048\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-def3e13\" data-id=\"def3e13\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cadcea elementor-widget elementor-widget-global elementor-global-15494 elementor-widget-text-editor\" data-id=\"6cadcea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>V\u00c9GE.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1371a6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1371a6b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58d2cc9\" data-id=\"58d2cc9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31d536b elementor-widget elementor-widget-text-editor\" data-id=\"31d536b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\"><strong><b>Infopanel<br \/>K\u00e9sz\u00fclt: 2020 febru\u00e1r 1.<br \/>Oper\u00e1ci\u00f3s rendszer: Windows 10 (21H2, 2111b19044)<br \/>Irodai programcsomag: Microsoft 365 v2207b15427.20210, Aktu\u00e1lis csatorna<br \/>Szint: kezd\u0151, ECDL modul\/tanmenet: T\u00e1bl\u00e1zatkezel\u00e9s\/S6\/4.1<br \/>Kateg\u00f3ria: T\u00e1bl\u00e1zatkezel\u00e9s \u2192 K\u00e9pletek \u00e9s f\u00fcggv\u00e9nyek \u2192 Aritmetikai k\u00e9pletek<\/b><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f170e4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f170e4f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c03874\" data-id=\"1c03874\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66b1e97 elementor-widget elementor-widget-shortcode\" data-id=\"66b1e97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><!-- FeedbackWP Plugin --><div        class=\"rmp-widgets-container rmp-wp-plugin rmp-main-container js-rmp-widgets-container js-rmp-widgets-container--1861 \"        data-post-id=\"1861\">        <!-- Rating widget -->    <div class=\"rmp-rating-widget js-rmp-rating-widget\" role=\"group\" aria-labelledby=\"rmp-title-1861\">                    <p class=\"rmp-heading rmp-heading--title\" id=\"rmp-title-1861\">                Mennyire tal\u00e1ltad hasznosnak ezt a cikket?            <\/p>                            <p class=\"rmp-heading rmp-heading--subtitle\">                V\u00e1lassz egy csillagot!            <\/p>                <div class=\"rmp-rating-widget__icons\">            <ul class=\"rmp-rating-widget__icons-list js-rmp-rating-icons-list\" role=\"radiogroup\" aria-label=\"Rating from 1 to 5\">                                                        <li                            class=\"rmp-rating-widget__icons-list__icon js-rmp-rating-item\"                            data-descriptive-rating=\"Nem \u00e9rintett meg\"                            data-value=\"1\"                            role=\"radio\"                            aria-checked=\"false\"                            aria-label=\"1 out of 5: Nem \u00e9rintett meg\"                            tabindex=\"0\"                    >                        <i class=\"js-rmp-rating-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\" aria-hidden=\"true\"><\/i>                    <\/li>                                                        <li                            class=\"rmp-rating-widget__icons-list__icon js-rmp-rating-item\"                            data-descriptive-rating=\"N\u00e9h\u00e1ny dolgon felcsillant a szemem\"                            data-value=\"2\"                            role=\"radio\"                            aria-checked=\"false\"                            aria-label=\"2 out of 5: N\u00e9h\u00e1ny dolgon felcsillant a szemem\"                            tabindex=\"-1\"                    >                        <i class=\"js-rmp-rating-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\" aria-hidden=\"true\"><\/i>                    <\/li>                                                        <li                            class=\"rmp-rating-widget__icons-list__icon js-rmp-rating-item\"                            data-descriptive-rating=\"\u00c9rdekes volt\"                            data-value=\"3\"                            role=\"radio\"                            aria-checked=\"false\"                            aria-label=\"3 out of 5: \u00c9rdekes volt\"                            tabindex=\"-1\"                    >                        <i class=\"js-rmp-rating-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\" aria-hidden=\"true\"><\/i>                    <\/li>                                                        <li                            class=\"rmp-rating-widget__icons-list__icon js-rmp-rating-item\"                            data-descriptive-rating=\"T\u00f6bbnyire csillog\u00f3 szemmel olvastam\"                            data-value=\"4\"                            role=\"radio\"                            aria-checked=\"false\"                            aria-label=\"4 out of 5: T\u00f6bbnyire csillog\u00f3 szemmel olvastam\"                            tabindex=\"-1\"                    >                        <i class=\"js-rmp-rating-icon rmp-icon rmp-icon--ratings rmp-icon--star \" aria-hidden=\"true\"><\/i>                    <\/li>                                                        <li                            class=\"rmp-rating-widget__icons-list__icon js-rmp-rating-item\"                            data-descriptive-rating=\"Hasznos volt minden szava\"                            data-value=\"5\"                            role=\"radio\"                            aria-checked=\"false\"                            aria-label=\"5 out of 5: Hasznos volt minden szava\"                            tabindex=\"-1\"                    >                        <i class=\"js-rmp-rating-icon rmp-icon rmp-icon--ratings rmp-icon--star \" aria-hidden=\"true\"><\/i>                    <\/li>                            <\/ul>        <\/div>        <p class=\"rmp-rating-widget__hover-text js-rmp-hover-text\" aria-live=\"polite\"><\/p>                <button class=\"rmp-rating-widget__submit-btn rmp-btn js-submit-rating-btn\">            K\u00fcldd el az \u00e9rt\u00e9kel\u00e9st!        <\/button>        <div aria-live=\"polite\" aria-atomic=\"true\">            <p class=\"rmp-rating-widget__results js-rmp-results \">                Szavazatsz\u00e1m: <span class=\"rmp-rating-widget__results__votes js-rmp-vote-count\">2<\/span>, \u00c1tlag: <span class=\"rmp-rating-widget__results__rating js-rmp-avg-rating\">3<\/span>            <\/p>            <p class=\"rmp-rating-widget__not-rated js-rmp-not-rated rmp-rating-widget__not-rated--hidden\">                M\u00e9g nem szavazott senki! Legy\u00e9l az els\u0151, aki \u00e9rt\u00e9keli ezt a bejegyz\u00e9st!            <\/p>            <p class=\"rmp-rating-widget__msg js-rmp-msg\" role=\"status\"><\/p>        <\/div>    <\/div>    <!--Structured data -->                    <!-- Feedback widget -->        <div class=\"rmp-feedback-widget js-rmp-feedback-widget\">  <p class=\"rmp-heading rmp-heading--title\">    Sajn\u00e1lom, hogy ez a cikk nem volt hasznos sz\u00e1modra!  <\/p>  <p class=\"rmp-heading rmp-heading--subtitle\">    Seg\u00edts nekem, hogy jobb legyen ez a cikk!  <\/p>    <div class=\"rmp-feedback-widget__container\">    <p class=\"rmp-feedback-widget__text\">      \u00cdrd le, mit hi\u00e1nyolsz ebb\u0151l a cikkb\u0151l!    <\/p>    <textarea class=\"rmp-feedback-widget__input js-rmp-feedback-input\" rows=\"5\" id=\"feedback-text\"><\/textarea>        <button type=\"button\" class=\"rmp-feedback-widget__btn rmp-btn rmp-btn--large js-rmp-feedback-button\">      Ez a v\u00e9lem\u00e9nyem!    <\/button>    <div class=\"rmp-feedback-widget__loader js-rmp-feedback-loader\">      <div><\/div><div><\/div><div><\/div>    <\/div>    <p class=\"rmp-feedback-widget__msg js-rmp-feedback-msg\"><\/p>  <\/div>  <\/div>        <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-398ebff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"398ebff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9266fa1\" data-id=\"9266fa1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4156c7d elementor-share-buttons--skin-flat elementor-share-buttons--view-icon-text elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-global elementor-global-15485 elementor-widget-share-buttons\" data-id=\"4156c7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Megoszt\u00e1s itt: email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Megoszt\u00e1s itt: twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tTwitter\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Megoszt\u00e1s itt: facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tFacebook\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_print\" role=\"button\" tabindex=\"0\" aria-label=\"Megoszt\u00e1s itt: print\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-print\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tNyomtat\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 Friss\u00edtve: 2022 augusztus 26. Mir\u0151l sz\u00f3l ez a cikk?A mindennapok sor\u00e1n sz\u00e1mos k\u00e9plet ismeret\u00e9re van sz\u00fcks\u00e9g\u00fcnk.Az egyik legt\u00f6bb probl\u00e9m\u00e1t a nett\u00f3, \u00c1FA \u00e9s brutt\u00f3 sz\u00e1m\u00edt\u00e1sokhoz kapcsol\u00f3d\u00f3 k\u00e9pletek ismeret\u00e9nek hi\u00e1nya okozza, p\u00e9ld\u00e1ul a kedvezm\u00e9nyek \u00e9s \u00e1rcs\u00f6kkent\u00e9sek m\u00e9rt\u00e9k\u00e9nek kisz\u00e1mol\u00e1sa, ellen\u0151rz\u00e9se ter\u00e9n. A kereskedelemben sajnos napi jelens\u00e9g a kedvezm\u00e9nyek m\u00e9rt\u00e9k\u00e9vel, az eredeti \u2026 <a class=\"continue-reading-link\" href=\"https:\/\/www.fiatluxefel.info\/?page_id=1861\">Tov\u00e1bb olvasom&#8230; <span class=\"meta-nav\">&rarr; <\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":29091,"parent":962,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_mc_calendar":[],"footnotes":""},"class_list":["post-1861","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=\/wp\/v2\/pages\/1861","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1861"}],"version-history":[{"count":0,"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=\/wp\/v2\/pages\/1861\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=\/wp\/v2\/pages\/962"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=\/wp\/v2\/media\/29091"}],"wp:attachment":[{"href":"https:\/\/www.fiatluxefel.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}