Ako účtovať na účte 481 – Odložený daňový záväzok a odložená daňová pohľadávka? Účet 481 – Odložený daňový záväzok a odložená daňová pohľadávka je účet s premenlivým zostatkom. Účty s premenlivým zostatkom môžu mať zostatok na strane Má Dať alebo na strane Dal. Teda tento účet môže mať aktívny aj pasívny zostatok (viac informácií o aktívnom … Read more
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