{"id":17145,"date":"2025-11-07T15:05:34","date_gmt":"2025-11-07T13:05:34","guid":{"rendered":"https:\/\/mytax.lt\/?page_id=17145"},"modified":"2025-11-07T15:08:20","modified_gmt":"2025-11-07T13:08:20","slug":"finansinis-turtas","status":"publish","type":"page","link":"https:\/\/mytax.lt\/ru\/finansiniu-terminu-zodynas\/finansinis-turtas\/","title":{"rendered":"Finansinis turtas"},"content":{"rendered":"

[et_pb_section fb_built=»1″ custom_padding_last_edited=»on|desktop» module_class=»custom-gradient-section» _builder_version=»4.27.4″ _module_preset=»default» min_height=»517.8px» custom_padding=»37px||37px||true|false» custom_padding_tablet=»37px||37px||true|false» custom_padding_phone=»0px|0px|0px|0px|true|true» da_disable_devices=»off|off|off» locked=»off» collapsed=»off» global_colors_info=»{}» da_is_popup=»off» da_exit_intent=»off» da_has_close=»on» da_alt_close=»off» da_dark_close=»off» da_not_modal=»on» da_is_singular=»off» da_with_loader=»off» da_has_shadow=»on»][et_pb_row column_structure=»1_2,1_2″ custom_padding_last_edited=»on|phone» _builder_version=»4.27.4″ _module_preset=»default» width=»100%» width_tablet=»75%» width_phone=»100%» width_last_edited=»on|phone» max_width=»1170px» module_alignment=»center» custom_margin=»||||false|false» custom_margin_tablet=»||||false|false» custom_margin_phone=»0px|0px|0px|0px|true|true» custom_margin_last_edited=»on|phone» custom_padding=»|15px||15px|false|true» custom_padding_tablet=»||||false|false» custom_padding_phone=»0px|0px|0px|0px|true|true» custom_css_main_element=»display: flex;||flex-wrap: wrap;» locked=»off» global_colors_info=»{}» custom_css_main_element_last_edited=»on|desktop» custom_css_main_element_tablet=»display: flex;||flex-wrap: wrap;» custom_css_main_element_phone=»display: flex;||flex-wrap: wrap;»][et_pb_column type=»1_2″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}» custom_css_main_element_last_edited=»on|phone» custom_css_main_element_tablet=»order: 2;» custom_css_main_element_phone=»order: 2;»][et_pb_text admin_label=»Post Title» _builder_version=»4.27.4″ _dynamic_attributes=»content» _module_preset=»default» header_font=»|700|||||||» header_text_color=»#000000″ header_font_size=»3em» custom_margin=»50px||||false|false» custom_margin_tablet=»50px||||false|false» custom_margin_phone=»||||false|true» custom_margin_last_edited=»on|phone» custom_padding_tablet=»» custom_padding_phone=»|40px||40px|false|true» custom_padding_last_edited=»on|phone» global_colors_info=»{}»]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxIMT4iLCJhZnRlciI6IjwvSDE+In19@[\/et_pb_text][\/et_pb_column][et_pb_column type=»1_2″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}» custom_css_main_element_last_edited=»on|phone» custom_css_main_element_tablet=»order: 1;» custom_css_main_element_phone=»order: 1;»][et_pb_image src=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@» _builder_version=»4.27.4″ _dynamic_attributes=»src» _module_preset=»default» width=»100%» max_width=»100%» height=»594px» max_height=»358px» border_radii=»on|10px|10px|10px|10px» border_radii_tablet=»on|10px|10px|10px|10px» border_radii_phone=»on|0px|0px|0px|0px» border_radii_last_edited=»on|phone» global_colors_info=»{}»][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=»1″ _builder_version=»4.27.4″ custom_padding=»||0px|||» da_disable_devices=»off|off|off» locked=»off» global_colors_info=»{}» da_is_popup=»off» da_exit_intent=»off» da_has_close=»on» da_alt_close=»off» da_dark_close=»off» da_not_modal=»on» da_is_singular=»off» da_with_loader=»off» da_has_shadow=»on»][et_pb_row _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}»][et_pb_column type=»4_4″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}»][et_pb_text admin_label=»Text» _builder_version=»4.27.4″ _module_preset=»default» text_font=»Fira Sans|300|||||||» global_colors_info=»{}»]<\/p>\n

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

        [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=»1″ custom_padding_last_edited=»on|phone» admin_label=»Registracija susitikimui» _builder_version=»4.27.4″ _module_preset=»default» width=»100%» max_width=»1170px» module_alignment=»center» custom_margin=»0px||||false|false» custom_padding=»36px|15px|26px|15px|false|true» custom_padding_tablet=»» custom_padding_phone=»36px|1rem|26px|1rem|false|true» da_disable_devices=»off|off|off» global_module=»16806″ saved_tabs=»all» locked=»off» collapsed=»on» global_colors_info=»{}» da_is_popup=»off» da_exit_intent=»off» da_has_close=»on» da_alt_close=»off» da_dark_close=»off» da_not_modal=»on» da_is_singular=»off» da_with_loader=»off» da_has_shadow=»on»][et_pb_row _builder_version=»4.27.4″ _module_preset=»default» width_tablet=»» width_phone=»100%» width_last_edited=»on|phone» global_colors_info=»{}»][et_pb_column type=»4_4″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}»][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» text_font=»|600|||||||» text_font_size=»84px» text_line_height=»1.2em» text_font_size_tablet=»» text_font_size_phone=»50px» text_font_size_last_edited=»on|phone» text_orientation_tablet=»» text_orientation_phone=»center» text_orientation_last_edited=»on|phone» global_colors_info=»{}»]<\/p>\n

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

        [\/et_pb_text][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» text_orientation_tablet=»» text_orientation_phone=»center» text_orientation_last_edited=»on|phone» global_colors_info=»{}»]<\/p>\n

        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

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        Finansinis turtas \u2013 tai \u012fmon\u0117s turtas, turintis pinigin\u0119 vert\u0119 ir suteikiantis teis\u0119 gauti ekonomin\u0119 naud\u0105 ateityje. Prie finansinio turto priskiriama: Pinigai ir pinig\u0173 ekvivalentai \u2013 […]<\/p>\n","protected":false},"author":22,"featured_media":12560,"parent":12580,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"iawp_total_views":10,"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":4,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/17145\/revisions"}],"predecessor-version":[{"id":17149,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/17145\/revisions\/17149"}],"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}]}}