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211 P411 ZI

 221 BÚ  │231 KBÚ

       ∑=∑

MD701 ZÚSD

-----------------------------------------------

411211

231221

       ∑=∑

MDAKTÍVADMDPASÍVAD

------------------------------------------------------------------------------------------------

napr. 211napr. 411

+--+

------------------------------------------------------------------------------------------------

KSPKZ(702)PKZ(702)KZ

MDNAKLADY(5xx)DMDVÝNOSY(6xx)D

-------------------------------------------------------------------------------------------------

+--+

------------------------------------------------------------------------------------------------

KSPKZ(710)PKZ(710)KZ

KALKULAČNĚ ÚČTY(PRIEBEŽNÉ)-napr. 261 PNC

-----------------------------------------------

+-

-+

------------------------------------------------

KS = 0

MD710 VzaSD

-------------------------------------------------

NV

5xx6xx

HV(zisk)

-------------------------------------------------

       ∑=∑

MD702 KÚSD

--------------------------------------

AP

Napr.211napr.411

HV(710)

----------------------------------------------------

∑=∑

- 15

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