{"id":323,"date":"2019-01-23T21:50:40","date_gmt":"2019-01-23T20:50:40","guid":{"rendered":"https:\/\/kursy-rachunkowosci.pl\/blog\/?p=323"},"modified":"2025-02-21T16:55:26","modified_gmt":"2025-02-21T15:55:26","slug":"na-czym-polega-zasada-wspolmiernosci-przychodow-i-kosztow","status":"publish","type":"post","link":"https:\/\/kursy-rachunkowosci.pl\/astrablog\/na-czym-polega-zasada-wspolmiernosci-przychodow-i-kosztow\/","title":{"rendered":"Na czym polega zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>W rachunkowo\u015bci obowi\u0105zuj\u0105 r\u00f3\u017cne zasady, a jedn\u0105 z nich jest zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w, kt\u00f3ra jest zasad\u0105 nadrz\u0119dn\u0105. W tym artykule om\u00f3wi\u0119, czym jest zasada wsp\u00f3\u0142mierno\u015bci i w jakim celu powinna by\u0107 stosowana.&nbsp;<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Na czym polega zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w zosta\u0142a zdefiniowana w ustawie z dnia 29 wrze\u015bnia 1994 r. o rachunkowo\u015bci, w art. 6 ust. 2. Nakazuje, by dla <strong>zapewnienia wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i zwi\u0105zanych z nimi koszt\u00f3w do aktyw\u00f3w lub pasyw\u00f3w danego okresu sprawozdawczego zalicza\u0107 koszty lub przychody, kt\u00f3re dotycz\u0105 przysz\u0142ych okres\u00f3w i przypadaj\u0105cych na dany okres sprawozdawczy koszt\u00f3w, kt\u00f3re nie zosta\u0142y jeszcze poniesione.<\/strong> Przepis brzmi do\u015b\u0107 zawile, ale tak naprawd\u0119 oznacza, \u017ce jednostka musi uj\u0105\u0107 koszty, kt\u00f3re wywo\u0142uj\u0105 okre\u015blone przychody w tym samym okresie, w kt\u00f3rym uj\u0119te zosta\u0142y w\u0142a\u015bnie przychody. Innymi s\u0142owy, je\u015bli ponosimy koszty, kt\u00f3re umo\u017cliwiaj\u0105 nam osi\u0105gni\u0119cie danego przychodu, to powinny pojawi\u0107 si\u0119 w tym okresie sprawozdawczym, w kt\u00f3rym zosta\u0142y wykazane przychody.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w w praktyce<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">By przejrzy\u015bcie wyja\u015bni\u0107 zasad\u0119 wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w, pos\u0142u\u017c\u0119 si\u0119 przyk\u0142adem. Je\u015bli w danym miesi\u0105cu (np. w lipcu) rozpoznamy okre\u015blony przych\u00f3d (np. 60 tys. z\u0142. ze sprzeda\u017cy komputer\u00f3w), to w tym samym miesi\u0105cu musimy rozpozna\u0107 koszty, kt\u00f3re by\u0142y zwi\u0105zane z tymi przychodami (b\u0119d\u0105 nimi np. warto\u015b\u0107 komputer\u00f3w w cenie ich nabycia, wynagrodzenie pracownika, kt\u00f3ry musia\u0142 przygotowa\u0107 komputery, sprawdzi\u0107 je, przekaza\u0107 klientowi i wystawi\u0107 za nie faktur\u0119, czynsz za lokal, op\u0142ata za energi\u0119 elektryczn\u0105, etc.). <strong>Efektem zastosowania zasady wsp\u00f3\u0142mierno\u015bci w praktyce jest cho\u0107by mo\u017cliwo\u015b\u0107 wyliczenia swojego zysku za okre\u015blone dzia\u0142anie (bowiem zysk = przychody \u2013 koszty).<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"328\" src=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/01\/zasada-wspo\u0301\u0142miernos\u0301ci-screen-1024x328.png\" alt=\"\" class=\"wp-image-313\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/01\/zasada-wspo\u0301\u0142miernos\u0301ci-screen-1024x328.png 1024w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/01\/zasada-wspo\u0301\u0142miernos\u0301ci-screen-300x96.png 300w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/01\/zasada-wspo\u0301\u0142miernos\u0301ci-screen-768x246.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ka\u017cdy przych\u00f3d zwi\u0105zany jest z kosztem, a dany koszt powstaje tylko wtedy, kiedy powstaje przych\u00f3d \u2013 my\u015bl\u0119, \u017ce jest to esencja rozwa\u017ca\u0144 nad zasad\u0105 wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w, kt\u00f3r\u0105 ka\u017cdy powinien zapami\u0119ta\u0107. Jednocze\u015bnie, niepisana zasada m\u00f3wi, \u017ce nie ka\u017cdy wydatek stanowi koszt, ale ju\u017c ka\u017cdy koszt stanowi wydatek, ale to ju\u017c temat na inny artyku\u0142.<\/p>\n\n\n\n<h3><strong><font color=\"#F7AE1C\">Chcesz jeszcze lepiej zrozumie\u0107 zasad\u0119 wsp\u00f3\u0142mierno\u015bci w praktyce?<\/font><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Polecam zapozna\u0107 si\u0119 z moim darmowym wyk\u0142adem wideo, dost\u0119pnym poni\u017cej. Jest to fragment pe\u0142nego kursu podstaw rachunkowo\u015bci, kt\u00f3ry mo\u017cesz zam\u00f3wi\u0107 u mnie na stronie <strong><a href=\"https:\/\/kursy-rachunkowosci.pl\/kursy\/kurs-podstaw-rachunkowosci?utm_source=blog&amp;utm_medium=click&amp;utm_campaign=Na+czym+polega+zasada+wsp%C3%B3%C5%82mierno%C5%9Bci+przychod%C3%B3w+i+koszt%C3%B3w%3F\" target=\"_blank\" rel=\"noopener\" title=\"\">TUTAJ.<\/a><\/strong><\/p>\n\n\n\n<iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/--WV7OsZyGc\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen=\"\"><\/iframe>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Chcesz rozpocz\u0105\u0107 nauk\u0119 rachunkowo\u015bci, ale nie czujesz si\u0119 gotowy na pe\u0142en kurs? <strong>Mo\u017cesz wypr\u00f3bowa\u0107 m\u00f3j mini kurs podstaw rachunkowo\u015bci zupe\u0142nie bezp\u0142atnie!<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/lp.kursy-rachunkowosci.pl\/mini-kurs-podstaw-3dni\/?utm_source=blog&amp;utm_medium=click&amp;utm_campaign=Na+czym+polega+zasada+wsp%C3%B3%C5%82mierno%C5%9Bci+przychod%C3%B3w+i+koszt%C3%B3w%3F\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"403\" src=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2019\/06\/Blog_mini_podstawy-1024x403.png\" alt=\"\" class=\"wp-image-4095\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/06\/Blog_mini_podstawy-1024x403.png 1024w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/06\/Blog_mini_podstawy-300x118.png 300w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/06\/Blog_mini_podstawy-768x302.png 768w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/06\/Blog_mini_podstawy-1536x605.png 1536w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/06\/Blog_mini_podstawy-2048x807.png 2048w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2019\/06\/Blog_mini_podstawy-610x240.png 610w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div class=\"_form_30\"><\/div><script src=\"https:\/\/mentoris158.activehosted.com\/f\/embed.php?id=30\" type=\"text\/javascript\" charset=\"utf-8\"><\/script>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;323&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;23&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;3.8&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;3.8\\\/5 - (23 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Na czym polega zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w?&quot;,&quot;width&quot;:&quot;107.7&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; 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W tym artykule om\u00f3wi\u0119, czym jest zasada wsp\u00f3\u0142mierno\u015bci i w jakim celu powinna by\u0107 stosowana.&nbsp; Na czym polega zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w? Zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w zosta\u0142a zdefiniowana w ustawie z dnia 29 wrze\u015bnia [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":334,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[13,16],"class_list":["post-323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rachunkowosc-od-podstaw","tag-rachunkowosc","tag-zasada-wspolmiernosci"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"W rachunkowo\u015bci obowi\u0105zuj\u0105 r\u00f3\u017cne zasady, a jedn\u0105 z nich jest zasada wsp\u00f3\u0142mierno\u015bci przychod\u00f3w i koszt\u00f3w, kt\u00f3ra jest zasad\u0105 nadrz\u0119dn\u0105.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Magdalena 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