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DOLŽNOST VODENJA MATERIALNEGA KNJIGOVODSTVA – Analitične evidence zalog materiala oz. blaga (28.09.2015)

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<span style='font-size:12.0pt'>Iz sklopa - modula:</span></p>
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<span style='font-size:12.0pt'>PRAKSA/Mnenja strokovnjakov/Ostalo/
…</span></p>
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<b><span style='font-size:14.0pt;line-height:150%'>DOLŽNOST VODENJA
MATERIALNEGA KNJIGOVODSTVA – Analitične evidence zalog materiala
oz. blaga</span></b></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%;text-autospace:none'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
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<span style='font-size:12.0pt;line-height:150%'>Številka: 
39/KM/2015</span></p>
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<span style=
'font-size:12.0pt;line-height:150%'>Datum:    23.09.
2015</span></p>
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<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i><span style='font-size:12.0pt;line-height:150%'>Vprašanje – opis
problema</span></i></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'>Davčni zavezanec –
gospodarska družba oz. samostojni podjetnik s sedežem v Sloveniji
(v nadaljevanju: zavezanec) nabavlja za potrebe opravljanja
dejavnosti (doseganja prihodkov) tudi material (primer: frizerski
salon nabavlja šampone in barve za lase; avtomehanična delavnica
nabavlja motorno olje, hladilno tekočino, žarnice).</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
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<b><span style='font-size:12.0pt; line-height:150%'>Ali je
pravilno</span></b> <span style=
'font-size:12.0pt; line-height:150%'>(v skladu s pravili –
predpisi), da <b>zavezanec med letom ne vodi zalog materiala,
nabavljen material evidentira kot strošek, ter ob koncu leta stanje
zaloge materiala ugotovi s popisom?</b></span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:12.0pt; line-height:150%'> </span></p>
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<i><span style=
'font-size:12.0pt;line-height:150%'>Mnenje</span></i></p>
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<span style='font-size:12.0pt;line-height:150%'> </span></p>
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<span style='font-size:12.0pt;line-height:150%'>V vprašanju opisano
spremljanje zalog materiala je <b>pravilno samo v primeru vodenja
poslovnih knjig po sistemu enostavnega knjigovodstva</b>. Opozoriti
je treba, da lahko <b>vodenje poslovnih knjig po sistemu
enostavnega knjigovodstva uporablja samo samostojni podjetnik,
če</b> (ki) <b>izpolnjuje merila določena v drugem odstavku 73.
člena</b> Zakona o gospodarskih družbah – <b>ZGD-1.</b></span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
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<b><span style='font-size:12.0pt;line-height:150%'>Za samostojnega
podjetnika, ki poslovnih knjig ne vodi po sistemu enostavnega
knjigovodstva oz., ki davčne osnove</span></b> <span style=
'font-size:12.0pt; line-height:150%'>za davek od dohodka iz
dejavnosti <b>ne ugotavlja z upoštevanjem normiranih odhodkov,</b>
<b>in za gospodarsko družbo</b> je</span> <b><span style=
'font-size:12.0pt;line-height:150%'>obvezno</span></b>
<b><span style=
'font-size:12.0pt;line-height:150%'>vodenje</span></b>
<b><span style='font-size:12.0pt;line-height:150%'>poslovnih knjig
po sistemu dvostavnega knjigovodstva</span></b><span style=
'font-size:12.0pt;line-height: 150%'>.</span></p>
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<span style='font-size:12.0pt;line-height:150%'> </span></p>
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style='page-break-before:always' /></span>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style='font-size:12.0pt;line-height:150%'>Podrobnejša
pravila o računovodenju</span></b> <span style=
'font-size:12.0pt;line-height: 150%'>(tudi o materialu) <b>pri
vodenju poslovnih knjig po sistemu dvostavnega knjigovodstva</b>
določajo <b>splošni slovenski računovodski standardi – SRS</b>, iz
katerih je razvidno:</span></p>
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<span style=
'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>če je nabavljen
material takoj</span></b> <span style=
'font-size:12.0pt;line-height:150%'>(v celoti) <b>porabljen</b>, se
<b>nabava takoj evidentira kot strošek</b> – zveza: SRS 14.13
(2006);</span></p>
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<span style=
'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>če nabavljen
material ni takoj</span></b> <span style=
'font-size:12.0pt;line-height:150%'>(v celoti) <b>porabljen</b>,
se<b>neporabljen del nabave evidentira med zaloge</b> – zveza: SRS
14.12. (2006);</span></p>
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<span style=
'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>vrednost zalog
materiala se med stroške prenaša ob njihovi porabi</span></b>
<span style='font-size:12.0pt; line-height:150%'>(ob nastanku
potroška / potrošnji materiala), pri čemer se<b>potrošena /
porabljena zaloga v primeru različnih nabavnih cen ovrednoti po eni
od predpisanih metod</b> (zaporedne cene – FIFO, tehtane povprečne
cene, drseče povprečne cene).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style=
'font-size:12.0pt;line-height:150%'> </span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style='font-size:12.0pt;line-height:150%'>V primeru
evidentiranja nabave med zaloge obstaja potreba po spremljanju teh
zalog v poslovnih knjigah</span></b> <span style=
'font-size:12.0pt;line-height: 150%'>(vodenje analitične evidence /
razčlenjevalnega razvida / materialnega knjigovodstva)<b>, saj se
brez evidence ne da ugotoviti povečanja</b>,<b>zmanjšanja</b>
(porabe po eni izmed predpisanih metod) <b> in knjigovodskega
stanja zaloge materiala</b>, kar je <b>ne nazadnje pomembno tudi
zaradi potreb izvršitve letnega popisa (inventure) in obdavčitve z
davkom od dohodkov pravnih oseb oz. dohodnino od dohodka iz
dejavnosti</b> (ugotovitve korektne davčne osnove – davčno
priznanih odhodkov).</span></p>
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<span style='font-size:12.0pt;line-height:150%'> </span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'>
<b><span style=
'font-size:12.0pt; line-height:150%'>Obrazložitev</span></b></p>
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<b><u><span lang="X-NONE" style=
'font-size:12.0pt;line-height: 150%' xml:lang=
"X-NONE">1.    Spremljanje materiala v poslovnih
knjigah</span></u></b></p>
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<span lang="X-NONE" style='font-size:6.0pt;line-height: 150%'
xml:lang="X-NONE"> </span></p>
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<b><u><span lang="X-NONE" style=
'font-size:12.0pt;line-height: 150%' xml:lang="X-NONE">1.1 
Pravne podlage</span></u></b></p>
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<span lang="X-NONE" style='font-size:12.0pt;line-height: 150%'
xml:lang="X-NONE"> </span></p>
<p class="esegmenth4" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-family:"Arial","sans-serif"; color:windowtext'>Zakon o
gospodarskih družbah – ZGD-1</span> <span style=
'font-family:"Arial","sans-serif";color:windowtext;font-weight:normal'>
določa temeljna statusna korporacijska pravila ustanovitve in
poslovanja gospodarskih družb, samostojnih podjetnikov, povezanih
oseb, gospodarskih interesnih združenj, podružnic tujih podjetij in
njihovega statusnega preoblikovanja (glej 1. člen
ZGD-1).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="esegmenth4" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-family:"Arial","sans-serif"; color:windowtext'>Družbe in
samostojni podjetniki so po 54. členu ZGD-1 morajo</span>
<span style=
'font-family:"Arial","sans-serif";color:windowtext;font-weight:normal'>
(so dolžni)</span><span style=
'font-family:"Arial","sans-serif";color:windowtext'>voditi poslovne
knjige</span> <span style=
'font-family:"Arial","sans-serif"; color:windowtext;font-weight:normal'>
in jih enkrat letno zaključiti</span> <span style=
'font-family:"Arial","sans-serif";color:windowtext'>v skladu z
ZGD-1 in slovenskimi računovodskimi standardi</span> <span style=
'font-family:"Arial","sans-serif"; color:windowtext'>ali
mednarodnimi standardi računovodskega poročanja,</span>
<span style='font-family:"Arial","sans-serif";color:windowtext;font-weight:normal'>
(razen)</span> <span style=
'font-family:"Arial","sans-serif";color:windowtext'>če zakon določa
drugače</span><span style=
'font-family:"Arial","sans-serif";color:windowtext; font-weight:normal'>.</span>
<span style=
'font-family:"Arial","sans-serif"; color:windowtext'>Podrobnejša
pravila o računovodenju</span><span style=
'font-family:"Arial","sans-serif";color:windowtext;font-weight:normal'>določajo</span>
<span style=
'font-family:"Arial","sans-serif";color:windowtext'>slovenski
računovodski standardi</span><span style=
'font-family:"Arial","sans-serif"; color:windowtext;font-weight:normal'>,
ki jih sprejema</span> <span style=
'font-family:"Arial","sans-serif";color:windowtext;font-weight:normal'>
Slovenski inštitut za revizijo</span> <span style=
'font-family:"Arial","sans-serif"; color:windowtext;font-weight:normal'>
v soglasju z ministroma, pristojnima za gospodarstvo in
finance.</span> <span style=
'font-family:"Arial","sans-serif"; color:windowtext'>Poslovne
knjige morajo biti vodene po sistemu dvostavnega knjigovodstva, če
zakon ne določa drugače</span><span style=
'font-family:"Arial","sans-serif"; color:windowtext;font-weight:normal'>.</span></p>
<p class="esegmenth4" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-family:"Arial","sans-serif"; color:windowtext'> </span></p>
<p class="esegmenth4" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-family:"Arial","sans-serif"; color:windowtext;font-weight:normal'>
Vse družbe – ne pa tudi podjetniki – morajo pri vodenju poslovnih
knjig upoštevati kontni okvir za glavno knjigo, ki ga sprejme
Slovenski inštitut za revizijo v soglasju z ministroma, pristojnima
za gospodarstvo in finance. Kontni okvir določa razrede kontov od 0
do 9 in skupine kontov od 00 do 99.<a href="#_edn1" name="_ednref1"
title=""><span class="MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style='font-size:12.0pt;line-height:150%'>Gospodarska
družba</span></b> <span style=
'font-size:12.0pt;line-height:150%'>pri vodenju poslovnih knjig
nima izbire – mora jih voditi in to <b>po sistemu dvostavnega
knjigovodstva.</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style='font-size:12.0pt;line-height:150%'>Pri samostojnem
podjetniku</span></b> <span style=
'font-size:12.0pt;line-height: 150%'>se pri vodenju poslovnih knjig
pojavljajo <b>tri možnosti vodenja poslovnih knjig</b>:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style=
'font-size:12.0pt;line-height:150%;font-family: "Garamond","serif"'>
−<span style=
'font:7.0pt "Times New Roman"'>   </span></span>
<span style='font-size:12.0pt;line-height:150%'>sistem dvostavnega
knjigovodstva,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style=
'font-size:12.0pt;line-height:150%;font-family: "Garamond","serif"'>
−<span style=
'font:7.0pt "Times New Roman"'>   </span></span>
<span style='font-size:12.0pt;line-height:150%'>sistem enostavnega
knjigovodstva,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style=
'font-size:12.0pt;line-height:150%;font-family: "Garamond","serif"'>
−<span style=
'font:7.0pt "Times New Roman"'>   </span></span>
<span style='font-size:12.0pt;line-height:150%'>ni potrebno
voditi.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="len1" style='margin-top:0cm;border:none;padding:0cm'>
<span style='font-size:12.0pt'>ZGD-1</span></p>
<p class="len1" style='margin-top:0cm;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size:12.0pt;font-weight:normal'
xml:lang="X-NONE"> </span></p>
<p class="len1" style='margin-top:0cm;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size:12.0pt' xml:lang=
"X-NONE">73.</span> <span lang="X-NONE" style='font-size:12.0pt'
xml:lang="X-NONE">člen</span></p>
</div>
<p class="lennaslov1"><span lang="X-NONE" style=
'font-size:12.0pt;font-weight:normal' xml:lang=
"X-NONE">(</span><span lang="X-NONE" style='font-size:12.0pt'
xml:lang="X-NONE">vodenje poslovnih knjig</span><span lang="X-NONE"
style='font-size:12.0pt;font-weight:normal' xml:lang=
"X-NONE">)</span></p>
<p class="odstavek1" style='margin-top:0cm'><span lang="X-NONE"
style='font-size: 12.0pt' xml:lang="X-NONE">(1)</span>
<b><span lang="X-NONE" style='font-size:12.0pt' xml:lang=
"X-NONE">Način vodenja poslovnih knjig</span></b> <span lang=
"X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">in sestavljanja
računovodskih izkazov <b>podjetnika, katerega podjetje ustreza
merilom za majhne družbe, ureja poseben slovenski računovodski
standard</b>.</span></p>
<p class="odstavek1" style='margin-top:0cm;text-indent:35.4pt'>
<i><span style=
'font-size:12.0pt;font-family:Wingdings'>Ä</span></i>
<i><span style='font-size:12.0pt'>op. KM: do 1.1.2016 SRS 39
(2006), od 1.1.2016 naprej SRS 30 (2016)</span></i></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span style=
'font-family:"Arial","sans-serif"'> </span><span lang="PL"
style='font-family:"Arial","sans-serif"' xml:lang=
"PL">          </span>
<span lang="X-NONE" style='font-family:"Arial","sans-serif"'
xml:lang="X-NONE">(2)</span> <b><span lang="X-NONE" style=
'font-family:"Arial","sans-serif"' xml:lang="X-NONE">Ne glede
na</span></b> <span lang="X-NONE" style=
'font-family:"Arial","sans-serif"' xml:lang="X-NONE">tretji
odstavek <b>54.</b></span> <b><span lang="X-NONE" style=
'font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">člen</span></b><span lang="X-NONE" style=
'font-family:"Arial","sans-serif"' xml:lang="X-NONE">a tega zakona,
<b>lahko podjetnik vodi poslovne knjige po sistemu enostavnega
knjigovodstva</b> v skladu s posebnim standardom iz prejšnjega
odstavka, <b><u>če</u></b> ni v zadnjem poslovnem letu prekoračil
dveh od teh meril:</span></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'><span style=
'font-family:"Arial","sans-serif"'>           </span>
– <span style='font-family:"Arial","sans-serif"'>da povprečno
število delavcev ne presega tri,</span></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'><span style=
'font-family:"Arial","sans-serif"'>           </span>
– <span style='font-family:"Arial","sans-serif"'>da so letni
prihodki nižji od 50.000 eurov,</span></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'><span style=
'font-family:"Arial","sans-serif"'>           </span>
– <span style='font-family:"Arial","sans-serif"'>da povprečna
vrednost aktive, izračunana kot polovica seštevka vrednosti aktive
na prvi in zadnji dan poslovnega leta, ne presega 25.000
eurov.</span></p>
<p class="alineazaodstavkom" style=
'margin:0cm;margin-bottom:.0001pt;text-align: justify'><span style=
'font-family:"Arial","sans-serif"'>           
To velja tudi za podjetnika, ki začne opravljati dejavnost in v
prvem poslovnem letu ne zaposluje povprečno več kot tri
delavce.</span></p>
<p class="odstavek" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify'><span lang=
"X-NONE" style='font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">           
(3)</span> <span lang="X-NONE" style=
'font-family:"Arial","sans-serif"' xml:lang="X-NONE">Sistem vodenja
poslovnih knjig podjetnika se v skladu z merili iz prejšnjega
odstavka določi na podlagi podatkov iz zadnjega letnega
poročila.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt'>           
(4) <b>Ne glede na prejšnje odstavke</b> <b>podjetniku ni treba
voditi poslovnih knjig</b> in sestaviti letnega poročila,
<b><u>če</u> v skladu z zakonom, ki ureja dohodnino, ugotavlja
davčno osnovo za davek od dohodka iz dejavnosti z upoštevanjem
normiranih odhodkov</b>. To velja tudi za podjetnika, ki začne
opravljati dejavnost.</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'>
<span style=
'font-size:12.0pt'>           </span>
<span lang="X-NONE" style='font-size:12.0pt' xml:lang=
"X-NONE">(5)</span> <span lang="X-NONE" style='font-size:12.0pt'
xml:lang="X-NONE">Način, na katerega podjetnik iz prejšnjega
odstavka vodi poslovanje, določa zakon, ki ureja davčni
postopek.</span></p>
</div>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:21.3pt;margin-bottom:.0001pt;text-align:justify;text-indent:-21.3pt; line-height:150%'>
<b><u><span style='font-size:12.0pt;line-height:150%'>1.2 Sistem
enostavnega knjigovodstva</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><span style=
'font-size:12.0pt; line-height:150%'>Podjetnik</span></b>
<span style='font-size:12.0pt; line-height:150%'>pri vodenju
poslovnih knjig po sistemu enostavnega knjigovodstva <b>upošteva
določila SRS 39</b> (2006), <b>razen rešitev, za katere SRS 39
(2006) v <i>Priloga Enostavno knjigovodstvo</i></b> <b>določa
drugače</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none;border:none;padding:0cm'>
<b><i><span style='font-size:12.0pt'>SRS 39 (2006) –
Priloga</span></i></b> <b><span style='font-size:12.0pt'>ENOSTAVNO
KNJIGOVODSTVO</span></b></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><i><span style=
'font-size:12.0pt'>           
1. Osnovna načela enostavnega knjigovodstva</span></i></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style='font-size:12.0pt'> </span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<b><span style=
'font-size:12.0pt'>           
1.1.</span></b> <b><span style='font-size:12.0pt'>Ne glede na SRS
39.34 lahko podjetnik ugotavlja stroške</span></b> <span style=
'font-size:12.0pt'>materiala po metodi posrednega ugotavljanja
porabe <b>s popisom</b>.</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none;border:none;padding:0cm'>
<span style=
'font-size: 12.0pt'>           
<b>Stroški</b> porabljenega materiala <b>se ugotovijo tako</b>, da
se <b>od vrednosti zalog na začetku obračunskega obdobja, povečane
za vrednost nabav v obračunskem obdobju, odšteje vrednost zalog na
koncu obračunskega obdobja</b>. Podjetnik knjiži med obračunskim
obdobjem nabavno vrednost kupljenih količin materiala v ustrezni
stolpec knjige prihodkov in odhodkov. Na koncu obračunskega obdobja
pa uskladi znesek, izkazan v knjigi prihodkov in odhodkov, s
spremembo vrednosti zalog, <b>ugotovljeno s popisom količin</b>
<b>in njihovim ovrednotenjem po zadnjih nabavnih
cenah</b>.</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:21.3pt;margin-bottom:.0001pt;text-align:justify;text-indent:-21.3pt; line-height:150%'>
<b><u><span style='font-size:12.0pt;line-height:150%'>1.3 Sistem
dvostavnega knjigovodstva</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'>Spremljanje
materiala po sistemu dvostavnega knjigovodstva pri gospodarski
družbi urejajo <b>obvezne določbe</b></span> <b><span style=
'font-size:12.0pt;line-height:150%'>SRS 14 (2006) – <i>Stroški
materiala</i></span></b> <i><span style=
'font-size:12.0pt; line-height:150%'>in storitev</span></i>
<span style='font-size:12.0pt; line-height:150%'>in <b>SRS 4 (2006)
– <i>Zaloge</i></b> ter tudi <b>priporočljive določbe</b></span>
<b><span style='font-size:12.0pt;line-height:150%'>SRS 22 (2012) –
<i>Poslovne knjige</i></span></b><span style=
'font-size:12.0pt; line-height:150%'>.<a href="#_edn2" name=
"_ednref2" title=""><span class="MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style=
'font-size:12.0pt;font-family:"Arial","sans-serif"'>[2]</span></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none;border:none;padding:0cm'>
<b><span style='font-size:12.0pt'>14.12</span></b> <span style=
'font-size:12.0pt'><b>Stroški materiala, ki se pred uporabo
zadržujejo v zalogah,</b> <b>se izkazujejo v zneskih, ki so pred
nastankom potroškov</b> materiala <b>oblikovali vrednost zalog</b>.
<b>Odvisni so od metode, ki se uporablja</b>: metode <b>tehtanih
povprečnih</b> cen, tudi metode <b>drsečih povprečnih cen</b>, ali
metode <b>zaporednih cen</b> (<b>fifo</b>). Če se uporabljajo
stalne cene materiala, se pri porabi obračuna ustrezni del odmikov,
stroški pa se izkazujejo v zneskih, ustreznih izbrani metodi.
Uporabljeno metodo je treba pojasniti.</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>14.13</span></b> <span style=
'font-size:12.0pt'><b>Stroški materiala, ki se pred uporabo ne
zadržujejo v zalogah</b>, <b>se praviloma izkazujejo v dejanskih
zneskih ob nabavi</b> takšnega materiala. To velja tudi za stroške
storitev.<a href="#_edn3" name="_ednref3" title=""><span class=
"MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>[3]</span></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>4.1</span></b><span style=
'font-size:12.0pt'>. <b>Zaloge</b> so praviloma <b>sredstva v
opredmeteni obliki, ki <u>bodo</u> porabljena</b> pri ustvarjanju
proizvodov ali opravljanju storitev oziroma pri proizvajanju za
prodajo ali prodana v okviru rednega poslovanja.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><span style=
'font-size:12.0pt'>           
4.16</span></b> <b><span style='font-size:12.0pt'>Če se cene v
obračunskem obdobju na novo nabavljenih količinskih enot</span></b>
<span style='font-size:12.0pt'>[…]</span> <b><span style=
'font-size:12.0pt'>razlikujejo od cen</span></b> <span style=
'font-size: 12.0pt'>[…] <b>količinskih enot iste vrste v zalogi,
se</b> lahko med letom <b>za zmanjševanje teh količin uporablja
metoda</b> zaporednih cen (fifo) ali metoda tehtanih povprečnih cen
vključno z metodo drsečih povprečnih cen.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<b><span style='font-size:12.0pt'>22.3. Poslovne knjige</span></b>
<span style='font-size:12.0pt'><b>delimo na glavno knjigo in
pomožne knjige. Pomožne poslovne knjige so razčlenjevalni
razvidi</b> (<b>analitične evidence</b>) <b>in druge pomožne
knjige</b> (pomožni knjigovodski razvidi). Podjetje v svojem
splošnem aktu opredeli, katere pomožne poslovne knjige in
razčlenjevalne razvide (analitične evidence) bo vodilo.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;text-autospace:none'>
<span style='font-size:12.0pt'> </span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'>
<span style=
'font-size:12.0pt'>           
<b>22.7</b> <b>Razčlenjevalni razvidi (analitične evidence)</b>, ki
nastajajo v stroškovnem računovodstvu, se nanašajo <b>na primer</b>
na […] <b>materia</b>l, […] <b>O posameznih vrstah</b> […]
<b>razčlenjevalnih razvidov se odloči podjetje sámo glede na
potrebe</b>, organiziranost <b>pa tudi morebitne zunanje
predpise</b>.</span></p>
</div>
<p class="MsoNormal" style=
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<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style='font-size:12.0pt;line-height:150%'>Navedeno
pomeni:</span></b></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style=
'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>nabavljen
material</span></b> <span style=
'font-size:12.0pt;line-height:150%'>se <b>takoj ob nabavi izkaže
kot strošek, če</b> ( pod pogojem, da) je <b>takoj
porabljen</b>;</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style=
'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span>
<b><span style='font-size:12.0pt;line-height:150%'>nabavljen
material</span></b><span style=
'font-size:12.0pt;line-height:150%'>, <b>ki se takoj ob nabavi ne
porabi</b>, se izkaže <b>med zalogami</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><span style='font-size:12.0pt;line-height:150%'>V primeru
evidentiranja nabave materiala med zalogami je zaradi evidentiranja
prenosa vrednosti zalog med stroške v temeljnih poslovnih
knjigah</span></b> <span style=
'font-size:12.0pt;line-height:150%'>(glavna knjiga, dnevnik glavne
knjige) <b>ter ugotavljanja knjigovodskega stanja potrebno zaloge
ustrezno spremljati, tj. voditi analitično evidenco</b> (t.i.
materialna evidenca – materialno knjigovodstvo), ki <b>vsebuje
podatke</b>  <b>o vrednosti nabave</b> (= <b>nabavljena
količina x nabavna cena</b>) <b>in vrednosti porabe</b> (=
<b>porabljena količina x cena po eni od predpisanih metod</b> ->
zaporedne cene (fifo), tehtane povprečne cene, drseče povprečne
cene), <b>poleg tega</b> pa seveda <b>tudi podatke o začetnem in
končnem stanju zalog</b> (količina, cena, vrednost).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:21.3pt;margin-bottom:.0001pt;text-align:justify;text-indent:-21.3pt; line-height:150%'>
<b><u><span style=
'font-size:12.0pt;line-height:150%'>2.    Drugi
vidiki evidentiranja zalog</span></u></b></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'>V povezavi z
zalogami je ne nazadnje treba upoštevati tudi naslednje
določbe:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'>  </span></span>
<b><span style='font-size:12.0pt'>ZGD-1</span></b> <span style=
'font-size:12.0pt'>54. člen</span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:19.85pt'>
<span style='font-size:12.0pt'>»(4)</span> <b><span lang="X-NONE"
style='font-size: 12.0pt' xml:lang="X-NONE">Najmanj enkrat letno je
treba preveriti, ali se stanje posameznih aktivnih</span></b>
<span lang="X-NONE" style='font-size:12.0pt' xml:lang="X-NONE">in
pasivnih postavk <b>v poslovnih knjigah ujema z dejanskim</b>
stanjem.</span> <span style='font-size:12.0pt'>[…]«</span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'>  </span></span>
<b><span style='font-size:12.0pt'>ZDavP-2</span></b> <span style=
'font-size:12.0pt'>31. člen</span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:19.85pt'>
<span style='font-size:12.0pt'>»(1) <b>Osebe, ki so dolžne voditi
poslovne knjige</b> in evidence <b>v skladu s tem zakonom ali na
njegovi podlagi izdanim predpisom, drugim zakonom ali računovodskim
standardom, so jih dolžne voditi tudi za namene izvajanja zakonov o
obdavčenju</b> <b>in tega zakona</b>.«</span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'>  </span></span>
<b><span style='font-size:12.0pt'>ZDDPO-2</span></b> <span style=
'font-size:12.0pt'>12. člen</span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:19.85pt'>
<span style='font-size:12.0pt'>»(3) <b>Če ta zakon ne določa
drugače</b>, <b>se za ugotavljanje dobička priznajo</b> prihodki in
<b>odhodki, ugotovljeni v izkazu poslovnega izida</b> oziroma
letnem poročilu, ki ustreza izkazu poslovnega izida in prikazuje
prihodke, odhodke in poslovni izid, <b>na podlagi zakona in v
skladu z njim uvedenimi računovodskimi standardi</b>.«<a href=
"#_edn4" name="_ednref4" title=""><span class=
"MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>[4]</span></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'>  </span></span>
<b><span style='font-size:12.0pt'>ZDoh-2</span></b> <span style=
'font-size:12.0pt'>48. člen</span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:17.85pt'>
<span style='font-size:12.0pt'>»(1) <b>Davčna osnova od dohodka iz
dejavnosti je dobiček,</b> ki se ugotovi kot <b>razlika med
prihodki in odhodki, doseženimi v zvezi z opravljanjem dejavnosti,
če ni s tem zakonom drugače določeno</b>.</span></p>
<p class="MsoNormal" style=
'margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:17.85pt'>
<span style='font-size:12.0pt'>(2) <b>Za ugotavljanje</b> prihodkov
in <b>odhodkov se uporabljajo predpisi o obdavčitvi dohodkov
pravnih oseb, če ni s tem zakonom drugače določeno</b>.«<a href=
"#_edn5" name="_ednref5" title=""><span class=
"MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>[5]</span></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; border:none;padding:0cm'>
<span style='font-size:12.0pt'>ZGLED</span></p>
</div>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm'>
<span style='font-size:12.0pt'>Zavezanec izkazuje v letu L pri
materialu naslednje poslovne dogodke:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#1  nabava    
10 kos a 10 EUR = 100 EUR; porabljeno takoj ob nabavi</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#2  nabava    
10 kos a 11 EUR = 110 EUR; ni porabljeno takoj ob nabavi</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#3  nabava    
  8 kos a 10 EUR = 80 EUR; 4 kos porabljeno takoj ob
nabavi</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#4  poraba    
  7 kos</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:1.0cm;margin-bottom:.0001pt;text-align:center; text-indent:-1.0cm'>
<span style='font-size:12.0pt'>Pregled gibanja količin
materiala</span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="151" valign="top" style=
'width:4.0cm;border:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Poslovni dogodek</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>Nabava</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>Poraba</span></p>
</td>
<td width="189" valign="top" style=
'width:5.0cm;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>Neporabljeno</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>(op.: kumulativa)</span></p>
</td>
</tr>
<tr>
<td width="151" valign="top" style=
'width:4.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Začetno stanje</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>x x x</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>x x x</span></p>
</td>
<td width="189" valign="top" style=
'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0</span></p>
</td>
</tr>
<tr>
<td width="151" valign="top" style=
'width:4.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#1</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10</span></p>
</td>
<td width="189" valign="top" style=
'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0</span></p>
</td>
</tr>
<tr>
<td width="151" valign="top" style=
'width:4.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#2</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="189" valign="top" style=
'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10</span></p>
</td>
</tr>
<tr>
<td width="151" valign="top" style=
'width:4.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#3</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>8</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>4</span></p>
</td>
<td width="189" valign="top" style=
'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>14</span></p>
</td>
</tr>
<tr>
<td width="151" valign="top" style=
'width:4.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#4</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>7</span></p>
</td>
<td width="189" valign="top" style=
'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>7</span></p>
</td>
</tr>
<tr>
<td width="151" valign="top" style=
'width:4.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Končno stanje</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>x x x</span></p>
</td>
<td width="113" valign="top" style=
'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>x x x</span></p>
</td>
<td width="189" valign="top" style=
'width:5.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>7</span></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><u><span style='font-size:12.0pt'>Enostavno
knjigovodstvo</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Zavezanec nabave pri knjiženju med
letom v celoti izkaže kot strošek (skupni znesek 290 EUR = 100 EUR
+ 110 EUR + 80 EUR) , ob koncu leta pa opravi popis materiala in na
njegovi podlagi izračuna vrednost zalog ter ustrezno popravi tekom
leta knjižen strošek materiala.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="265" style=
'width:7.0cm;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:0cm'>
<span style='font-size:12.0pt'>Popis (količine):</span></p>
</td>
<td width="302" style=
'width:8.0cm;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<b><span style='font-size:12.0pt'>7 kos</span></b></p>
</td>
</tr>
<tr>
<td width="265" style=
'width:7.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:0cm'>
<span style='font-size:12.0pt'>Izračun končnega stanja zalog
(vrednost):     </span></p>
</td>
<td width="302" style=
'width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<span style='font-size:12.0pt'>7 kos x zadnja nabavna cena 10
EUR</span></p>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<span style='font-size:12.0pt'>= <b>70 EUR</b></span></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Ugotovitev dejanskega (pravilnega)
zneska stroškov:</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>= 290 EUR – 70 EUR = 220 EUR
*</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:11.0pt'>* Velja
namreč:                      
       Začetno stanje + Nabava –
Poraba = Končno stanje</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:11.0pt'>   kar v izpeljani obliki
pomeni:  Poraba = Nabava + (Začetno stanje – Končno
stanje)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<b><u><span style='font-size:12.0pt'>Dvostavno knjigovodstvo ->
analitična evidenca zaloge materiala</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Op.: prikazana je uporaba metode
FIFO</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>Analitična evidenca
materiala</span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="91" valign="top" style=
'width:68.05pt;border:solid windowtext 1.0pt; border-bottom:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt'>Poslovni</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt'>dogodek</span></p>
</td>
<td width="159" colspan="3" valign="top" style=
'width:119.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>Povečanje</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>(= nabava, ki ni bila takoj
porabljena)</span></p>
</td>
<td width="166" colspan="3" valign="top" style=
'width:124.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt'>Poraba</span></p>
</td>
<td width="185" colspan="2" valign="top" style=
'width:138.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<b><span style='font-size:12.0pt'>Stanje</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<b><span style='font-size:12.0pt'>(= Zaloga</span></b><span style=
'font-size:12.0pt'>)</span></p>
</td>
</tr>
<tr>
<td width="91" valign="top" style=
'width:68.05pt;border:solid windowtext 1.0pt; border-top:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>K</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>C</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>V</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>K</span></p>
</td>
<td width="60" valign="top" style=
'width:45.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>C</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>V</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>K</span></p>
</td>
<td width="132" valign="top" style=
'width:99.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E5E5E5;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>V</span></p>
</td>
</tr>
<tr height="0">
<td width="91" style='border:none'></td>
<td width="53" style='border:none'></td>
<td width="53" style='border:none'></td>
<td width="53" style='border:none'></td>
<td width="53" style='border:none'></td>
<td width="60" style='border:none'></td>
<td width="53" style='border:none'></td>
<td width="53" style='border:none'></td>
<td width="132" style='border:none'></td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="91" valign="top" style=
'width:68.05pt;border:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>ZSt</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="60" valign="top" style=
'width:45.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0</span></p>
</td>
<td width="132" valign="top" style=
'width:99.25pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>0</span></p>
</td>
</tr>
<tr>
<td width="91" valign="top" style=
'width:68.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#2</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>11</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>110</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="60" valign="top" style=
'width:45.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10</span></p>
</td>
<td width="132" valign="top" style=
'width:99.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>110</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<i><span style='font-size:12.0pt'>10 a 11</span></i></p>
</td>
</tr>
<tr>
<td width="91" valign="top" style=
'width:68.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#3</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>4</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>10</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>40</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="60" valign="top" style=
'width:45.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>14</span></p>
</td>
<td width="132" valign="top" style=
'width:99.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>150</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<i><span style='font-size:12.0pt'>10 a 11 + 4 a 10</span></i></p>
</td>
</tr>
<tr>
<td width="91" valign="top" style=
'width:68.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>#4</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>7</span></p>
</td>
<td width="60" valign="top" style=
'width:45.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>11 FIFO !</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>77</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>7</span></p>
</td>
<td width="132" valign="top" style=
'width:99.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'>73</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<i><span style='font-size:12.0pt'>3 a 11 + 4 a 10</span></i></p>
</td>
</tr>
<tr>
<td width="91" valign="top" style=
'width:68.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>KSt</span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="60" valign="top" style=
'width:45.35pt;border:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border:none;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:12.0pt'> </span></p>
</td>
<td width="53" valign="top" style=
'width:39.7pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<b><span style='font-size:12.0pt'>7</span></b></p>
</td>
<td width="132" valign="top" style=
'width:99.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<b><span style='font-size:12.0pt'>73</span></b></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<i><span style='font-size:12.0pt'>3 a 11 + 4 a 10</span></i></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>ZSt … Začetno stanje   N …
Nabava   P … Poraba   KSt … Končno
stanje</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>K …
količina             
C … cena       V …
vrednost</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Poslovni dogodek #1 (= nabava
porabljena takoj ob nabavi) se v analitični evidenci ne prikaže,
ker ne vpliva na stanje zalog.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style='font-size:12.0pt'>Poslovni dogodek #3 (= nabava
porabljena delno ob nabavi) se v analitični evidenci prikaže samo v
delu, ki ob nabavi ni porabljen.</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'>
<span style='font-size:12.0pt'> </span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<u><span style=
'font-size:12.0pt;line-height:150%; color:red'>Področje:
<b>Z</b></span></u><b><u><span style=
'font-size:12.0pt; line-height:150%;color:red'>GD-1, SRS (2006),
ZDavP-2</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'>Veljavna zakonodaja
(ustrezni zakonski in podzakonski predpisi) v času izdaje
strokovnega mnenja:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/article/13354" target="_top"><u>Zakon o
gospodarskih družbah - ZGD-1</u></a></span></u></i><i><span style=
'font-size:11.0pt'>, Uradni list RS, št. 65/09-UPB3, 33/11-ZGD-1D,
91/11-ZGD-1E, 32/12-ZGD-1F, 57/12-ZGD-1G, 82/13-ZGD-1H in
55/15-ZGD-1I.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/category/131" target="_top"><u>Slovenski
računovodski standardi (2006) - SRS
(2006)</u></a></span></u></i><i><span style='font-size:11.0pt'>,
Uradni list RS, št. 118/05 (10/06-popr., 112/06-popr.), 09/06,
20/06, 58/06, 70/06, 75/06, 03/07, 22/07, 12/08, 119/08, 126/08,
01/10, 02/10-spr. (90/10-popr.), 80/11, 02/12, 94/14
(02/15-popr.).</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/article/12395" target="_top"><u>Zakon o
davčnem postopku - ZDavP-2</u></a></span></u></i><i><span style=
'font-size:11.0pt'>, Uradni list RS, št. 13/11-UPB4,
32/12-ZDavP-2E, 94/12-ZDavP-2F, 111/13-ZDavP-2G, 40/14-ZIN-B,
25/14-ZFU in 90/14-ZDavP-2H.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/article/13348" target="_top"><u>Zakon o
dohodnini - ZDoh-2</u></a></span></u></i><i><span style=
'font-size:11.0pt'>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I,
30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L,
96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12, 23/15-ZDoh-2O,
50/14-ZDoh-2N in 55/15-ZDoh-2P.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/article/11917" target="_top"><u>Zakon o
davku od dohodkov pravnih oseb -
ZDDPO-2</u></a></span></u></i><i><span style='font-size:11.0pt'>,
Uradni list RS, št. 117/06, 90/07-Obvestilo, 56/08-ZDDPO-2A,
76/08-ZDDPO-2B, 92/08-Obvestilo, 05/09-ZDDPO-2C, 96/09-ZDDPO-2D,
110/09-ZDavP-2B, 43/10-ZDDPO-2E, 59/11-ZDDPO-2F, 24/12-ZDDPO-2G,
30/12-ZDDPO-2H, 94/12-ZDDPO2I, 81/13-ZDDPO-2J, 23/15-ZDDPO-2L in
50/14-ZDDPO-2K.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'>
<span style='font-size:12.0pt;font-family:Wingdings'>§<span style=
'font:7.0pt "Times New Roman"'> </span></span>
<i><u><span style='font-size:11.0pt'><a href=
"http://www.superdavki.com/article/10390"><u>Pravilnik o poslovnih
knjigah in drugih davčnih evidencah za fizične osebe, ki opravljajo
dejavnost</u></a></span></u></i><i><span style='font-size:11.0pt'>,
Uradni list RS, št. 138/06, 52/07 in 21/13.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;line-height:150%'> </span></p>
</div>
<div><br clear="all" />
<hr align="left" size="1" width="33%" />
<div id="edn1">
<p class="esegmenth4" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<a href="#_ednref1" name="_edn1" title=""><span class=
"MsoEndnoteReference"><span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"; color:windowtext;font-weight:normal'>
<span class="MsoEndnoteReference"><span style=
'font-size:11.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></span></a>
<span style=
'font-size:11.0pt;font-family:"Arial","sans-serif";color:windowtext; font-weight:normal'>
Slovenski inštitut za revizijo je enotni kontni okvir objavil v UL
RS, št. 78/12 - <i>Enotni kontni okvir za gospodarske družbe,
samostojne podjetnike posameznike …,</i> objavil pa je tudi
priporočeni (tj. neobvezni) enotni kontni načrt za gospodarske
družbe, samostojne podjetnike …, ki določa (priporoča) trimestne
oznake kontov.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
</div>
<div id="edn2">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<a href="#_ednref2" name="_edn2" title=""><span class=
"MsoEndnoteReference"><span lang="X-NONE" style='font-size:11.0pt'
xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang=
"X-NONE" style='font-size:11.0pt;font-family: "Arial","sans-serif"'
xml:lang="X-NONE">[2]</span></span></span></span></a> <span lang=
"X-NONE" style='font-size:11.0pt' xml:lang="X-NONE"><b>Slovenski
računovodski standardi (2006) – Uvod</b></span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE">           
[…]</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE">           
<b>2. Ureditev slovenskih računovodskih standardov</b></span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE">           
[…] <b>Podjetje mora pri svojem predpisanem zunanjem poročanju
upoštevati SRS od 1 do 15,</b> od 17 do 19, od 24 do 27 in tiste
določbe drugih SRS, na katere se našteti sklicujejo ali nanašajo,
ter Uvod v SRS. <b>Uporaba drugih SRS ni obvezna, temveč se
priporoča</b> predvsem pri notranjem poročanju; <b>ti drugi SRS se
imenujejo računovodski standardi zgolj iz formalnih razlogov. Po
svoji vsebini so namreč pravila skrbnega
računovodenja</b>.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE">           
[…]</span></p>
</div>
<div id="edn3">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><a href="#_ednref3" name=
"_edn3" title=""></a><span lang="X-NONE" xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span class="MsoEndnoteReference"><span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE"><span class=
"MsoEndnoteReference"><span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">[3]</span></span></span></span> <span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE">Po predlogu novih SRS – SRS
(2016) se bi naj določbi členov 12 in 13 SRS 14 (2006) glasili –
zveza: predlog novih SRS –>SRS 12 (2016) – Stroški materiala in
storitev:</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
<div style=
'border-top:solid windowtext 1.0pt;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:none;padding:1.0pt 0cm 1.0pt 0cm'>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size: 11.0pt' xml:lang=
"X-NONE">           
12.13 Stroški materiala, ki se pred uporabo ne zadržujejo v
zalogah, se <s>praviloma</s> izkazujejo v dejanskih zneskih ob
nabavi takšnega materiala. To velja tudi za stroške
storitev.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size: 11.0pt' xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size: 11.0pt' xml:lang=
"X-NONE">           
12.12. Stroški materiala, ki se pred uporabo zadržujejo v zalogah,
se izkazujejo v zneskih, ki so pred nastankom potroškov materiala
oblikovali vrednost zalog. […]</span></p>
</div>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE">Predvidena ureditev v novih SRS ne vpliva na zaključke iz
mnenja, tj.: (samo) če bo material takoj ob nabavi dan v uporabo,
se bo obvezno izkazal kot strošek, če pa material ob nabavi ni
takoj dan v uporabo, se izkaže kot zaloga.</span></p>
</div>
<div id="edn4">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<a href="#_ednref4" name="_edn4" title=""></a><span lang="X-NONE"
style='font-size:11.0pt' xml:lang="X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span class="MsoEndnoteReference"><span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE"><span class=
"MsoEndnoteReference"><span lang="X-NONE" style=
'font-size:11.0pt;font-family:"Arial","sans-serif"' xml:lang=
"X-NONE">[4]</span></span></span></span> <span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE"><b>Za obdavčitev z DDPO je
korektno - skladno z ZGD-1 in SRS ugotovljena poraba (strošek)
materiala relevantna samo v primeru, če zavezanec davčno osnovo
ugotavlja z upoštevanjem dejanskih odhodkov</b>, <b>kar pa ne!
pomeni, da lahko zavezanec, ki davčno osnovo za DDPO ugotavlja z
upoštevanjem normiranih odhodkov, spremljanje materiala opusti.</b>
Primer: družba obdavčena z upoštevanjem normiranih odhodkov je
dolžna poslovne knjige voditi skladno z ZGD-1 in računovodskimi
standardi, tj. odhodke (stroške) ugotavljati v dejanskih
zneskih.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
</div>
<div id="edn5">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<a href="#_ednref5" name="_edn5" title=""><span class=
"MsoEndnoteReference"><span lang="X-NONE" style='font-size:11.0pt'
xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang=
"X-NONE" style='font-size:11.0pt;font-family: "Arial","sans-serif"'
xml:lang="X-NONE">[5]</span></span></span></span></a> <span lang=
"X-NONE" style='font-size:11.0pt' xml:lang="X-NONE"><b>Pravila
ZDDPO-2 v povezavi z ZGD-1 in računovodskimi standardi morajo
upoštevati tudi zavezanci za dohodek iz dejavnosti, ki niso
samostojni podjetniki, ki/če davčno osnovo ugotavljajo z
upoštevanjem dejanskih odhodkov</b>, npr. zasebni zdravstveni
delavec, opravljanje osnovne kmetijske in osnovne gozdarske
dejavnosti, če se davčna osnova ugotavlja po pravilih dohodka iz
dejavnosti; odvetnik; notar … - zveza: <b>31. člen ZDavP-2 v
povezavi z določbami <i>Pravilnika</i></b></span> <b><i><span lang=
"X-NONE" style='font-size:11.0pt' xml:lang="X-NONE">o poslovnih
knjigah in drugih davčnih evidencah za fizične osebe, ki opravljajo
dejavnost</span></i></b><b><span lang="X-NONE" style=
'font-size:11.0pt' xml:lang="X-NONE">.</span></b></p>
<p class="MsoEndnoteText"><span lang="X-NONE" xml:lang=
"X-NONE"> </span></p>
</div>
</div>
</body>
</html>

F.r.a.n.j.a - 02.10.2015 - 12:41

Super.Za nas z malo več "kilometrine" osvežitev že pridobljenega znanja , za vse ostale pa pomembno pojasnilo ,ki ga pri delu morajo upoštevati . Hvala in Lp

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