{"id":17145,"date":"2025-11-07T15:05:34","date_gmt":"2025-11-07T13:05:34","guid":{"rendered":"https:\/\/mytax.lt\/?page_id=17145"},"modified":"2026-03-26T08:55:04","modified_gmt":"2026-03-26T06:55:04","slug":"finansinis-turtas","status":"publish","type":"page","link":"https:\/\/mytax.lt\/ru\/finansiniu-terminu-zodynas\/finansinis-turtas\/","title":{"rendered":"Finansinis turtas"},"content":{"rendered":"\n

Finansinis turtas<\/H1><\/p>\n<\/div><\/div><\/div>
\"Finansinis<\/span><\/div><\/div><\/div><\/div>

Finansinis turtas <\/span><\/strong>\u2013 tai \u012fmon\u0117s turtas, turintis pinigin\u0119 vert\u0119 ir suteikiantis teis\u0119 gauti ekonomin\u0119 naud\u0105 ateityje. Prie finansinio turto priskiriama:<\/span><\/p>\n

    \n
  1. Pinigai ir pinig\u0173 ekvivalentai \u2013 grynieji pinigai, ind\u0117liai bei trumpalaik\u0117s, lengvai likvid\u017eios investicijos.<\/span><\/li>\n
  2. Sutartin\u0117 teis\u0117 pasikeisti finansin\u0117mis priemon\u0117mis su kita \u0161alimi palankiomis s\u0105lygomis.<\/span><\/li>\n
  3. Kito subjekto vertybiniai popieriai, pavyzd\u017eiui, akcijos ar obligacijos.<\/span><\/li>\n
  4. Teis\u0117 gauti pinigus ar kit\u0105 finansin\u012f turt\u0105 i\u0161 kito subjekto pagal sutart\u012f.<\/span><\/li>\n<\/ol>\n

    Toks turtas atspindi \u012fmon\u0117s finansinius i\u0161teklius ir yra svarbus vertinant jos likvidum\u0105 bei finansin\u012f stabilum\u0105.<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    Finansinis turtas<\/span><\/strong> skirstomas \u012f ilgalaik\u012f<\/strong> ir trumpalaik\u012f<\/strong>, atsi\u017evelgiant \u012f jo naudojimo laikotarp\u012f bei ekonomin\u0119 naud\u0105, kuri\u0105 jis teikia \u012fmonei.<\/span><\/p>\n

    Ilgalaikis finansinis turtas<\/span><\/em><\/strong><\/p>\n

    (Ilgalaikiu laikomas turtas, kuris \u012fmonei teikia naud\u0105 ilgiau nei vienerius metus.)
    \u00a0 Jam priskiriama:<\/span><\/p>\n

      \n
    1. Ilgalaik\u0117s investicijos \u012f kitas \u012fmones;<\/span><\/li>\n
    2. Suteiktos ilgalaik\u0117s paskolos;<\/span><\/li>\n
    3. Po vieneri\u0173 met\u0173 gautinos sumos;<\/span><\/li>\n
    4. Kitas finansinis turtas, atitinkantis ilgalaikio turto apibr\u0117\u017eim\u0105.<\/span><\/li>\n<\/ol>\n

      Trumpalaikis finansinis turtas<\/span><\/em><\/strong><\/p>\n

      (Trumpalaikiu laikomas turtas, kuris paprastai paver\u010diamas pinigais arba sunaudojamas per vienus metus.)
      \u00a0 Jam priskiriama:<\/span><\/p>\n

        \n
      1. Trumpalaik\u0117s investicijos \u012f kitas \u012fmones;<\/span><\/li>\n
      2. Suteiktos trumpalaik\u0117s paskolos;<\/span><\/li>\n
      3. Per vienerius metus gautinos sumos;<\/span><\/li>\n
      4. Pinigai ir j\u0173 ekvivalentai;<\/span><\/li>\n
      5. Kitas finansinis turtas, atitinkantis trumpalaikio turto apibr\u0117\u017eim\u0105.<\/span><\/li>\n<\/ol>\n

        Pastaba:
        <\/span><\/strong>Pinigai paprastai pateikiami balanso trumpalaikio turto dalyje<\/strong>, ta\u010diau jei j\u0173 naudojimas apribotas ilgesniam nei vieneri\u0173 met\u0173 laikotarpiui (pvz., laikomi terminuotame ind\u0117lyje), jie turi b\u016bti registruojami ilgalaikio finansinio turto<\/strong> dalyje.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>

        Nuo pirmo \u017eingsnio iki stabilaus verslo augimo<\/p>\n<\/div><\/div>

        Registruokit\u0117s pokalbiui jums patogiu metu ir su\u017einokite, kaip m\u016bs\u0173 buhalterin\u0117s paslaugos gali pad\u0117ti u\u017etikrinti tvar\u0173 finansin\u012f augim\u0105.<\/p>\n<\/div><\/div>

        Registruotis<\/a><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":22,"featured_media":12560,"parent":12580,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"iawp_total_views":11,"footnotes":""},"class_list":["post-17145","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/17145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/comments?post=17145"}],"version-history":[{"count":5,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/17145\/revisions"}],"predecessor-version":[{"id":18347,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/17145\/revisions\/18347"}],"up":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/12580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/media\/12560"}],"wp:attachment":[{"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/media?parent=17145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}