{"id":11648,"date":"2023-08-11T08:00:00","date_gmt":"2023-08-11T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11648"},"modified":"2023-11-28T14:37:08","modified_gmt":"2023-11-28T13:37:08","slug":"nejcastejsi-chyby-pri-uctovani-zasob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/nejcastejsi-chyby-pri-uctovani-zasob\/","title":{"rendered":"Nej\u010dast\u011bj\u0161\u00ed chyby p\u0159i \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob"},"content":{"rendered":"

Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed<\/h2>\n

Ocen\u011bn\u00ed z\u00e1sob z\u00e1vis\u00ed na zp\u016fsobu po\u0159\u00edzen\u00ed. Z\u00e1soby m\u016f\u017eeme ocenit jednou z\u00a0n\u00ed\u017ee uveden\u00fdch cen.<\/p>\n

Po\u0159izovac\u00ed cena<\/h3>\n

Po\u0159izovac\u00ed cenou oce\u0148ujeme z\u00e1soby nabyt\u00e9 koup\u00ed. Po\u0159izovac\u00ed cena zahrnuje nejen cenu samotn\u00fdch z\u00e1sob, ale i n\u00e1klady souvisej\u00edc\u00ed s\u00a0jejich po\u0159\u00edzen\u00edm, mezi kter\u00e9 pat\u0159\u00ed nap\u0159. p\u0159eprava, clo, poji\u0161t\u011bn\u00ed. Sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny z\u00e1sob nejsou zejm\u00e9na \u00faroky z \u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek poskytnut\u00fdch na jejich po\u0159\u00edzen\u00ed, kursov\u00e9 rozd\u00edly, smluvn\u00ed pokuty a \u00faroky z prodlen\u00ed a jin\u00e9 sankce ze smluvn\u00edch vztah\u016f.<\/p>\n

Nezahrnut\u00ed souvisej\u00edc\u00ed po\u0159izovac\u00edch n\u00e1klad\u016f do ceny z\u00e1sob je bohu\u017eel \u010dastou chybou, z\u00e1soby jsou pak podhodnoceny a n\u00e1klady nadhodnoceny. K\u00a0spr\u00e1vn\u00e9mu ocen\u011bn\u00ed z\u00e1sob n\u00e1m pomohou kalkula\u010dn\u00ed \u00fa\u010dty. Na kalkula\u010dn\u00edch \u00fa\u010dtech shroma\u017e\u010fujeme samotnou cenu z\u00e1sob i souvisej\u00edc\u00ed n\u00e1klady, n\u00e1sledn\u011b p\u0159e\u00fa\u010dtujeme z\u00e1soby na sklad ji\u017e v\u00a0celkov\u00e9 cen\u011b zahrnuj\u00edc\u00ed v\u0161echny tyto polo\u017eky.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

\u00da\u010detn\u00ed jednotka koupila 1.2.2020 materi\u00e1l za 10\u00a0000 K\u010d + DPH 21%, a ve stejn\u00fd den si jej nechala dopravit za 1\u00a0000 K\u010d + DPH 21%. 2.2.2020 byl materi\u00e1l p\u0159e\u00fa\u010dtov\u00e1n na sklad. Z\u00e1soby jsou \u00fa\u010dtov\u00e1ny zp\u016fsobem A.<\/p>\n\n\n\n\n\n\n\n\n\n
Datum<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\nPopis<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n<\/thead>\n
1.2.2020<\/td>\n10 000<\/td>\nCena za materi\u00e1l<\/td>\n111<\/td>\n321<\/td>\n<\/tr>\n
1.2.2020<\/td>\n2 100<\/td>\nDPH<\/td>\n343<\/td>\n321<\/td>\n<\/tr>\n
1.2.2020<\/td>\n1 000<\/td>\nCena za dopravu<\/td>\n111<\/td>\n321<\/td>\n<\/tr>\n
1.2.2020<\/td>\n210<\/td>\nDPH<\/td>\n343<\/td>\n321<\/td>\n<\/tr>\n
2.2.2020<\/td>\n11 000<\/td>\nP\u0159evod na sklad<\/td>\n112<\/td>\n111<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Seznam pou\u017eit\u00fdch \u00fa\u010dt\u016f:
\n111 Po\u0159\u00edzen\u00ed materi\u00e1lu
\n112 Sklad materi\u00e1lu
\n321 Obchodn\u00ed z\u00e1vazky
\n343 DPH<\/p>\n

Vlastn\u00ed n\u00e1klady<\/h3>\n

Vlastn\u00edmi n\u00e1klady oce\u0148ujeme z\u00e1soby vytvo\u0159en\u00e9 vlastn\u00ed \u010dinnost\u00ed, a to ve skute\u010dn\u00e9 v\u00fd\u0161i nebo na z\u00e1klad\u011b kalkulace v\u00fdroby stanoven\u00e9 \u00fa\u010detn\u00ed jednotkou. Vlastn\u00ed n\u00e1klady zahrnuj\u00ed p\u0159\u00edm\u00e9 n\u00e1klady a mohou zahrnovat tak\u00e9 pom\u011brnou \u010d\u00e1st souvisej\u00edc\u00edch nep\u0159\u00edm\u00fdch n\u00e1klad\u016f. \u00da\u010dtov\u00e1n\u00ed z\u00e1sob vlastn\u00ed \u010dinnost\u00ed je slo\u017eitou oblast\u00ed, kterou je nezbytn\u00e9 podrobn\u011b upravit ve vnit\u0159n\u00ed sm\u011brnici s\u00a0ohledem na charakter v\u00fdroby v\u00a0dan\u00e9 \u00fa\u010detn\u00ed jednotce. Chybou by bylo, pokud bychom pravideln\u011b nerevidovali kalkula\u010dn\u00ed vzorce, mohlo by to v\u00e9st ke zkreslen\u00ed ceny z\u00e1sob, a t\u00edm i hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku.<\/p>\n

Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena<\/h3>\n

Reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou oce\u0148ujeme zejm\u00e9na z\u00e1soby nabyt\u00e9 bez\u00faplatn\u011b (dary) a z\u00e1soby nov\u011b zji\u0161t\u011bn\u00e9 (inventariza\u010dn\u00ed p\u0159ebytky), p\u0159\u00edpadn\u011b z\u00e1soby vlastn\u00ed v\u00fdroby, u kter\u00fdch nelze zjistit vlastn\u00ed n\u00e1klady. Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena je hodnota, za kterou by byl majetek po\u0159\u00edzen v\u00a0dob\u011b, kdy se o n\u011bm \u00fa\u010dtuje. Chybou bude, nedolo\u017e\u00edme-li zp\u016fsob stanoven\u00ed reproduk\u010dn\u00ed po\u0159izovac\u00ed ceny. Vhodn\u00e9 je nap\u0159. k\u00a0datu ocen\u011bn\u00ed vytisknout aktu\u00e1ln\u00ed ceny stejn\u00fdch nebo obdobn\u00fdch z\u00e1sob z\u00a0internetu.<\/p>\n

Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed<\/h2>\n

P\u0159i vyskladn\u011bn\u00ed se z\u00e1soby nej\u010dast\u011bji oce\u0148uj\u00ed n\u00ed\u017ee uveden\u00fdmi metodami.<\/p>\n

FIFO<\/h3>\n

P\u0159i pou\u017eit\u00ed t\u00e9to metody se nejprve vysklad\u0148uj\u00ed nejstar\u0161\u00ed polo\u017eky. Zkratka vych\u00e1z\u00ed z\u00a0anglick\u00e9ho spojen\u00ed \u201eprvn\u00ed do skladu \u2013 prvn\u00ed ze skladu\u201c.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

3.1.2021 koupeno za hotov\u00e9 10 kus\u016f materi\u00e1lu X za cenu 100 K\u010d\/kus<\/p>\n

3.2.2021 koupeno za hotov\u00e9 10 kus\u016f materi\u00e1lu X za cenu 120 K\u010d\/kus<\/p>\n

9.2.2021 vyskladn\u011bno 15 kus\u016f materi\u00e1lu.<\/p>\n

Z\u00e1soby jsou \u00fa\u010dtov\u00e1ny zp\u016fsobem A.<\/p>\n\n\n\n\n\n\n\n
Datum<\/td>\n\u010c\u00e1stka<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\nZ\u016fstatek
\nks<\/td>\n		Z\u016fstatek
\nK\u010d<\/td>\n<\/tr>\n<\/thead>\n
3.1.2021<\/td>\n1 000<\/td>\nKoup\u011b 10 ks materi\u00e1lu<\/td>\n112<\/td>\n211<\/td>\n10<\/td>\n1 000<\/td>\n<\/tr>\n
3.2.2021<\/td>\n1 200<\/td>\nKoup\u011b 10 ks materi\u00e1lu<\/td>\n112<\/td>\n211<\/td>\n20<\/td>\n2 200<\/td>\n<\/tr>\n
9.2.2021<\/td>\n1 600<\/td>\nVyskladn\u011bn\u00ed 15 ks materi\u00e1lu (10×100+ 5×120)<\/td>\n501<\/td>\n112<\/td>\n5<\/td>\n600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Seznam pou\u017eit\u00fdch \u00fa\u010dt\u016f:
\n501 Spot\u0159eba materi\u00e1lu
\n112 Sklad materi\u00e1lu
\n211 Pokladna<\/p>\n

V\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br<\/h3>\n

V\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br lze po\u010d\u00edtat po ka\u017ed\u00e9m pohybu z\u00e1soby nebo za ur\u010dit\u00e9 \u010dasov\u00e9 obdob\u00ed (nejm\u00e9n\u011b v\u0161ak jednou za m\u011bs\u00edc).<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

3.1.2021 koupeno za hotov\u00e9 10 kus\u016f materi\u00e1lu X za cenu 100 K\u010d\/kus<\/p>\n

3.2.2021 koupeno za hotov\u00e9 10 kus\u016f materi\u00e1lu X za cenu 120 K\u010d\/kus<\/p>\n

9.2.2021 vyskladn\u011bno 15 kus\u016f materi\u00e1lu.<\/p>\n

Z\u00e1soby jsou \u00fa\u010dtov\u00e1ny zp\u016fsobem A.<\/p>\n\n\n\n\n\n\n\n
Datum<\/td>\n\u010c\u00e1stka<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\nZ\u016fstatek ks<\/td>\nZ\u016fstatek K\u010d<\/td>\n<\/tr>\n<\/thead>\n
3.1.2021<\/td>\n1 000<\/td>\nKoup\u011b 10 ks materi\u00e1lu<\/td>\n112<\/td>\n211<\/td>\n10<\/td>\n1 000<\/td>\n<\/tr>\n
3.2.2021<\/td>\n1 200<\/td>\nKoup\u011b 10 ks materi\u00e1lu<\/td>\n112<\/td>\n211<\/td>\n20<\/td>\n2 200<\/td>\n<\/tr>\n
9.2.2021<\/td>\n1 650<\/td>\nVyskladn\u011bn\u00ed 15 ks materi\u00e1lu v\u00a0pr\u016fm\u011brn\u00e9 cen\u011b 110 K\u010d za kus
\n(10×100 + 10×120)\/20 = 110
\nnebo
\n2200\/20= 110<\/td>\n		501<\/td>\n112<\/td>\n5<\/td>\n550<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Seznam pou\u017eit\u00fdch \u00fa\u010dt\u016f je stejn\u00fd jako u p\u0159\u00edkladu v\u00fd\u0161e.<\/p>\n

Chybou by bylo, pokud by zahrani\u010dn\u00ed mate\u0159sk\u00e1 spole\u010dnost vy\u017eadovala po \u010desk\u00e9 \u00fa\u010detn\u00ed jednotce pou\u017eit\u00ed metody LIFO (kdy se nejprve vysklad\u0148uj\u00ed nejnov\u011bj\u0161\u00ed polo\u017eky, zkratka vych\u00e1z\u00ed z\u00a0anglick\u00e9ho spojen\u00ed \u201eposledn\u00ed do skladu \u2013 prvn\u00ed ze skladu\u201c). Tato metoda nen\u00ed v\u00a0souladu s\u00a0\u010deskou \u00fa\u010detn\u00ed legislativou.<\/p>\n

\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem A a B<\/h2>\n

O z\u00e1sob\u00e1ch je mo\u017en\u00e9 \u00fa\u010dtovat zp\u016fsobem A nebo B.<\/p>\n

Zp\u016fsob A \u2013 pr\u016fb\u011b\u017en\u00e9 \u00fa\u010dtov\u00e1n\u00ed<\/h3>\n

P\u0159i po\u0159\u00edzen\u00ed jsou z\u00e1soby \u00fa\u010dtov\u00e1ny na \u00fa\u010dty z\u00e1sob v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 1. Do n\u00e1klad\u016f jsou \u00fa\u010dtov\u00e1ny a\u017e p\u0159i vyskladn\u011bn\u00ed.\u00a0 Tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed byl pou\u017eit ve v\u00fd\u0161e uveden\u00fdch p\u0159\u00edkladech.<\/p>\n

Zp\u016fsob B \u2013 periodick\u00e9 \u00fa\u010dtov\u00e1n\u00ed<\/h3>\n

P\u0159i po\u0159\u00edzen\u00ed jsou z\u00e1soby \u00fa\u010dtov\u00e1ny p\u0159\u00edmo na n\u00e1kladov\u00e9 \u00fa\u010dty, nap\u0159.<\/p>\n

501 Spot\u0159eba materi\u00e1l\u016f<\/p>\n

504 N\u00e1klady na prodan\u00e9 zbo\u017e\u00ed<\/p>\n

Ke konci rozvahov\u00e9ho dne se na\u00fa\u010dtuje na jednotliv\u00e9 \u00fa\u010dty z\u00e1sob jejich skute\u010dn\u00fd z\u016fstatek.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

\u00da\u010detn\u00ed jednotka vznikla v\u00a0listopadu 2020. 3.12.2020 bylo koupeno za hotov\u00e9 zbo\u017e\u00ed v hodnot\u011b 100\u00a0000 K\u010d. 50% zbo\u017e\u00ed nebylo k 31.12.2020 prod\u00e1no.<\/p>\n\n\n\n\n\n\n
Datum<\/td>\n\u010c\u00e1stka<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
03.12.2020<\/td>\n100 000<\/td>\nKoup\u011b zbo\u017e\u00ed<\/td>\n504<\/td>\n211<\/td>\n<\/tr>\n
31.12.2020<\/td>\n50 000<\/td>\nPro\u00fa\u010dtov\u00e1n skute\u010dn\u00fd z\u016fstatek zbo\u017e\u00ed<\/td>\n132<\/td>\n504<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Seznam pou\u017eit\u00fdch \u00fa\u010dt\u016f:
\n504 N\u00e1klady na zbo\u017e\u00ed
\n132 Sklad zbo\u017e\u00ed
\n211 Pokladna<\/p>\n

\u010castou chybou je neveden\u00ed skladov\u00e9 evidence v\u00a0pr\u016fb\u011bhu roku p\u0159i \u00fa\u010dtov\u00e1n\u00ed zp\u016fsobem B. Zp\u016fsob B mohou \u00fa\u010detn\u00ed jednotky pou\u017e\u00edt pouze v p\u0159\u00edpad\u011b, \u017ee zajist\u00ed pr\u016fkazn\u00e9 veden\u00ed evidence o z\u00e1sob\u00e1ch<\/strong> tak, \u017ee budou schopny prok\u00e1zat v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed stav z\u00e1sob v\u010detn\u011b ocen\u011bn\u00ed t\u011bchto z\u00e1sob.<\/p>\n

Z\u00e1soby a ro\u010dn\u00ed uz\u00e1v\u011brkov\u00e9 oprace<\/h2>\n

Na konci \u00fa\u010detn\u00edho obdob\u00ed nesm\u00edme zapomenout pro\u00fa\u010dtovat n\u00e1sleduj\u00edc\u00ed polo\u017eky.<\/p>\n

Z\u00e1soby na cest\u011b<\/h3>\n

\u00da\u010dty \u201emateri\u00e1l na cest\u011b\u201c (ve skupin\u011b 11) a \u201ezbo\u017e\u00ed na cest\u011b\u201c (ve skupin\u011b 13) jsou vyu\u017e\u00edv\u00e1ny k\u00a0zachycen\u00ed nakoupen\u00fdch dod\u00e1vek, kter\u00e9 byly k\u00a0rozvahov\u00e9mu dni vyfakturovan\u00e9, ale nebyly p\u0159ijat\u00e9 na sklad.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

21.12.2020 byla p\u0159ijata faktura za dod\u00e1vku materi\u00e1lu v\u00a0hodnot\u011b 10\u00a0000 K\u010d, kter\u00fd nebyl k\u00a0rozvahov\u00e9mu dni doru\u010den do \u00fa\u010detn\u00ed jednotky. Materi\u00e1l byl doru\u010den 5.1.2021. Z\u00e1soby jsou \u00fa\u010dtov\u00e1ny zp\u016fsobem A.<\/p>\n\n\n\n\n\n\n\n
Datum<\/td>\n\u010c\u00e1stka<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
21.12.2020<\/td>\n10 000<\/td>\nFaktura za materi\u00e1l<\/td>\n111<\/td>\n321<\/td>\n<\/tr>\n
31.12.2020<\/td>\n10 000<\/td>\nP\u0159e\u00fa\u010dtov\u00e1n\u00ed na materi\u00e1l na cest\u011b<\/td>\n119<\/td>\n111<\/td>\n<\/tr>\n
05.01.2021<\/td>\n10 000<\/td>\nDoru\u010den\u00ed materi\u00e1lu<\/td>\n111 nebo 112<\/td>\n119<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Seznam pou\u017eit\u00fdch \u00fa\u010dt\u016f:
\n111 Po\u0159\u00edzen\u00ed materi\u00e1lu
\n112 Sklad materi\u00e1lu
\n119 Materi\u00e1l na cest\u011b<\/p>\n

Nevyfakturovan\u00e9 dod\u00e1vky<\/h3>\n

O nevyfakturovan\u00fdch dod\u00e1vk\u00e1ch \u00fa\u010dtujeme k\u00a0rozvahov\u00e9mu dni v\u00a0p\u0159\u00edpad\u011b, \u017ee byly na sklad p\u0159ijat\u00e9 z\u00e1soby, ale nebyla doru\u010dena faktura dodavatele. Jeliko\u017e nem\u00e1me v\u0161echny pot\u0159ebn\u00e9 podklady, budeme \u00fa\u010dtovat o dohadn\u00e9 polo\u017ece. \u00da\u010dtujeme ve skupin\u011b 38.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

\u00da\u010detn\u00ed jednotka neobdr\u017eela k\u00a0rozvahov\u00e9mu dni fakturu za zbo\u017e\u00ed, kter\u00e9 bylo p\u0159ijato na sklad 23.12.2021. \u00da\u010detn\u00ed jednotka odhadla na z\u00e1klad\u011b smlouvy \u010d\u00e1stku na 50\u00a0000 K\u010d. 8.1.2021 obdr\u017eela fakturu na 50\u00a0210 K\u010d. Z\u00e1soby jsou \u00fa\u010dtov\u00e1ny zp\u016fsobem A.<\/p>\n\n\n\n\n\n\n\n
Datum<\/td>\n\u010c\u00e1stka<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
31.12.2020<\/td>\n50 000<\/td>\nDohadn\u00e1 polo\u017eka<\/td>\n132<\/td>\n389<\/td>\n<\/tr>\n
8.1.2021<\/td>\n50 000<\/td>\nP\u0159ijat\u00e1 faktura<\/td>\n389<\/td>\n321<\/td>\n<\/tr>\n
8.1.2021<\/td>\n210<\/td>\nP\u0159ijat\u00e1 faktura<\/td>\n132<\/td>\n321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Seznam pou\u017eit\u00fdch \u00fa\u010dt\u016f:
\n132 Sklad zbo\u017e\u00ed
\n389 Dohadn\u00e1 polo\u017eka pasivn\u00ed
\n321 Obchodn\u00ed z\u00e1vazek<\/p>\n

Do\u010dasn\u00e9 nebo trval\u00e9 sn\u00ed\u017een\u00ed hodnoty z\u00e1sob<\/h3>\n

Na inventarizaci z\u00e1sob nezapomene \u017e\u00e1dn\u00e1 \u00fa\u010detn\u00ed, fyzick\u00e9 inventury d\u011bl\u00e1me ka\u017edoro\u010dn\u011b. Je v\u0161ak pot\u0159eba pamatovat i na to, \u017ee krom\u011b kontroly mno\u017estv\u00ed z\u00e1sob mus\u00edme zkontrolovat i jejich stav a p\u0159\u00edpadn\u00e9 sn\u00ed\u017een\u00ed hodnoty z\u00e1sob. M\u016f\u017eeme identifikovat:<\/p>\n

a) trval\u00e9 sn\u00ed\u017een\u00ed hodnoty z\u00e1sob<\/u><\/p>\n

Dojde-li k\u00a0trval\u00e9mu sn\u00ed\u017een\u00ed hodnoty z\u00e1sob, pro\u00fa\u010dtujeme jej do n\u00e1klad\u016f ve skupin\u011b 54.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

Za\u00fa\u010dtov\u00e1n\u00ed \u0161kody na materi\u00e1lu zji\u0161t\u011bn\u00e9 b\u011bhem fyzick\u00e9 inventury.<\/p>\n

MD 549 Manka a \u0161kody
\nD 112 Sklad materi\u00e1lu<\/p>\n

b) p\u0159echodn\u00e9 sn\u00ed\u017een\u00ed hodnoty z\u00e1sob<\/u><\/p>\n

Dojde-li k\u00a0p\u0159echodn\u00e9mu sn\u00ed\u017een\u00ed hodnoty z\u00e1sob, pro\u00fa\u010dtujeme jej prost\u0159ednictv\u00edm opravn\u00e9 polo\u017eky. Tvorba i rozpu\u0161t\u011bn\u00ed se \u00fa\u010dtuje na stejn\u00fd \u00fa\u010det ve skupin\u011b 55, souvzta\u017en\u011b s\u00a0\u00fa\u010dtem z\u00e1sob. V rozvaze se opravn\u00e1 polo\u017eka prom\u00edtne do sloupce \u201ekorekce\u201c.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

Za\u00fa\u010dtov\u00e1n\u00ed opravn\u00e9 polo\u017eky k\u00a0materi\u00e1lu.<\/p>\n

MD 559 Tvorba opravn\u00e9 polo\u017eky
\nD 191 Opravn\u00e1 polo\u017eka k materi\u00e1lu<\/p>\n

Zru\u0161en\u00ed opravn\u00e9 polo\u017eky k materi\u00e1lu (pominul d\u016fvod pro sn\u00ed\u017een\u00ed jejich hodnoty)<\/p>\n

MD 191 Opravn\u00e1 polo\u017eka k materi\u00e1lu
\nD 559 Zru\u0161en\u00ed opravn\u00e9 polo\u017eky k materi\u00e1lu<\/p>\n

Z\u00e1v\u011br<\/h2>\n

Abychom se vyvarovali chyb p\u0159i \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob je nezbytn\u00e9 ve vnit\u0159n\u00ed sm\u011brnici upravit metodiku \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob a ocen\u011bn\u00ed z\u00e1sob p\u0159i jejich po\u0159\u00edzen\u00ed i vyskladn\u011bn\u00ed. A\u0165 u\u017e budeme o z\u00e1sob\u00e1ch \u00fa\u010dtovat zp\u016fsobem A (pr\u016fb\u011b\u017en\u011b) nebo zp\u016fsobem B (periodicky), v\u017edy mus\u00edme v\u00e9st v\u00a0pr\u016fb\u011bhu roku evidenci z\u00e1sob. K\u00a0rozvahov\u00e9mu dni je nutn\u00e9 pamatovat na pro\u00fa\u010dtov\u00e1n\u00ed z\u00e1sob na cest\u011b, nevyfakturovan\u00fdch dod\u00e1vek a p\u0159\u00edpadn\u00e9ho sn\u00ed\u017een\u00ed hodnoty z\u00e1sob.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed Ocen\u011bn\u00ed z\u00e1sob z\u00e1vis\u00ed na zp\u016fsobu po\u0159\u00edzen\u00ed. Z\u00e1soby m\u016f\u017eeme ocenit jednou z\u00a0n\u00ed\u017ee uveden\u00fdch cen. Po\u0159izovac\u00ed cena Po\u0159izovac\u00ed cenou oce\u0148ujeme z\u00e1soby nabyt\u00e9 koup\u00ed. …<\/p>\n","protected":false},"author":15,"featured_media":11649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[321,361,323,322],"class_list":["post-11648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-material","tag-uctovani-zasob","tag-zasoby-vlastni-vyroby","tag-zbozi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11648"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11648\/revisions"}],"predecessor-version":[{"id":12745,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11648\/revisions\/12745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11649"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}