{"id":11938,"date":"2025-03-12T13:55:47","date_gmt":"2025-03-12T12:55:47","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11938"},"modified":"2025-04-28T12:24:28","modified_gmt":"2025-04-28T10:24:28","slug":"jak-uctovat-o-uverech-a-zapujckach","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-o-uverech-a-zapujckach\/","title":{"rendered":"Jak \u00fa\u010dtovat o \u00fav\u011brech a z\u00e1p\u016fj\u010dk\u00e1ch?"},"content":{"rendered":"<h2>Rozd\u00edl mezi \u00fav\u011brem a z\u00e1p\u016fj\u010dkou<\/h2>\n<p><strong>Z\u00e1p\u016fj\u010dka<\/strong> je upravena v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89#f4586519\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a7 2390- 2394 Ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a>. Z\u00e1p\u016fj\u010dka m\u016f\u017ee b\u00fdt pen\u011b\u017eit\u00e1 nebo nepen\u011b\u017eit\u00e1. Osoba, kter\u00e1 z\u00e1p\u016fj\u010dku poskytuje, se naz\u00fdv\u00e1 zap\u016fj\u010ditel, protistrana vydlu\u017eitel. U pen\u011b\u017eit\u00e9 z\u00e1p\u016fj\u010dky je mo\u017en\u00e9 sjednat \u00faroky.<\/p>\n<p><strong>\u00dav\u011br<\/strong> je upraven v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89?text=2395\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a7 2395 \u2013 2400 Ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a>. \u00dav\u011br je pen\u011b\u017eit\u00fd a \u00faro\u010den\u00fd. Osoba, kter\u00e1 \u00fav\u011br poskytuje, se naz\u00fdv\u00e1 \u00fav\u011bruj\u00edc\u00ed, protistrana \u00fav\u011brovan\u00fd.<\/p>\n<h2>P\u0159ijat\u00e9 z\u00e1p\u016fj\u010dky a \u00fav\u011bry<\/h2>\n<p>Pro spr\u00e1vn\u00e9 vyk\u00e1z\u00e1n\u00ed p\u0159ijat\u00fdch <a href=\"https:\/\/www.banky.cz\/prehled-a-porovnani\/pujcka\/\">z\u00e1p\u016fj\u010dek a \u00fav\u011br\u016f<\/a> v\u00a0rozvaze je nutn\u00e9 k\u00a0rozvahov\u00e9mu dni vyhodnotit zb\u00fdvaj\u00edc\u00ed dobu splatnosti. \u010c\u00e1stky splatn\u00e9 od rozvahov\u00e9ho dne do 1 roku se vykazuj\u00ed jako <strong>kr\u00e1tkodob\u00e9<\/strong>, \u010d\u00e1stky splatn\u00e9 od rozvahov\u00e9ho dne za dobu del\u0161\u00ed ne\u017e 1 rok jako <strong>dlouhodob\u00e9<\/strong>.<\/p>\n<p>\u010c\u00e1stky se vykazuj\u00ed na r\u016fzn\u00fdch \u0159\u00e1dc\u00edch rozvahy v\u00a0z\u00e1vislosti na tom, komu dlu\u017e\u00edme:<\/p>\n<p><strong>P\u0159ijat\u00e9 kr\u00e1tkodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>\u0159\u00e1dek C.II.2. Z\u00e1vazky k\u00a0\u00fav\u011brov\u00fdm instituc\u00edm (\u00fav\u011brov\u00fdmi institucemi se maj\u00ed na mysli banky nebo spo\u0159iteln\u00ed a \u00fav\u011brn\u00ed dru\u017estva)<\/li>\n<li>\u0159\u00e1dek C.II.6. Z\u00e1vazky \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/li>\n<li>\u0159\u00e1dek C.II.7. Z\u00e1vazky \u2013 podstatn\u00fd vliv<\/li>\n<li>\u0159\u00e1dek C.II.8.1. Z\u00e1vazky ke spole\u010dn\u00edk\u016fm<\/li>\n<li>\u0159\u00e1dek C.II.8.2. Kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci<\/li>\n<\/ul>\n<p><strong>P\u0159ijat\u00e9 dlouhodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>\u0159\u00e1dek C.I.2. Z\u00e1vazky k\u00a0\u00fav\u011brov\u00fdm instituc\u00edm (\u00fav\u011brov\u00fdmi institucemi se maj\u00ed na mysli banky nebo spo\u0159iteln\u00ed a \u00fav\u011brn\u00ed dru\u017estva)<\/li>\n<li>\u0159\u00e1dek C.I.6. Z\u00e1vazky \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/li>\n<li>\u0159\u00e1dek C.I.7. Z\u00e1vazky \u2013 podstatn\u00fd vliv<\/li>\n<li>\u0159\u00e1dek C.I.9.1. Z\u00e1vazky ke spole\u010dn\u00edk\u016fm<\/li>\n<li>\u0159\u00e1dek C.I.9.3. Jin\u00e9 z\u00e1vazky<\/li>\n<\/ul>\n<p>Vzhledem k\u00a0tomu, \u017ee \u010dlen\u011bn\u00ed v\u00a0rozvaze je hodn\u011b podrobn\u00e9, je nezbytn\u00e9 si v\u00a0r\u00e1mci \u00fa\u010dtov\u00fdch skupin dob\u0159e nastavit konkr\u00e9tn\u00ed \u00fa\u010dty tak, aby se n\u00e1m \u010d\u00e1stky na\u010d\u00edtaly do spr\u00e1vn\u00fdch \u0159\u00e1dk\u016f rozvahy. \u00da\u010dtovat budeme v\u00a0n\u00e1sleduj\u00edc\u00edch skupin\u00e1ch:<\/p>\n<p><strong>P\u0159ijat\u00e9 kr\u00e1tkodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>23 \u2013 Kr\u00e1tkodob\u00e9 \u00fav\u011bry<\/li>\n<li>24 \u2013 Kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci<\/li>\n<li>36 &#8211; Z\u00e1vazky ke spole\u010dn\u00edk\u016fm a \u00fa\u010detn\u00edm jednotk\u00e1m ve skupin\u011b<\/li>\n<li>37 &#8211; Ostatn\u00ed<\/li>\n<\/ul>\n<p><strong>P\u0159ijat\u00e9 dlouhodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>46 \u2013 Dlouhodob\u00e9 z\u00e1vazky k\u00a0\u00fav\u011brov\u00fdm instituc\u00edm<\/li>\n<li>47 &#8211; Ostatn\u00ed<\/li>\n<\/ul>\n<p>Pokud k\u00a0rozvahov\u00e9mu dni <strong>p\u0159e\u010derp\u00e1me b\u011b\u017en\u00fd \u00fa\u010det<\/strong>, mus\u00edme tuto \u010d\u00e1stku vyk\u00e1zat jako kr\u00e1tkodob\u00fd \u00fav\u011br. Tato povinnost vypl\u00fdv\u00e1 z <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500?text=vyhl%C3%A1%C5%A1ka%20500#p12a\" target=\"_blank\" rel=\"noopener\">\u00a7 12 a vyhl\u00e1\u0161ky 500\/2002 Sb<\/a>.<\/p>\n<h2>Poskytnut\u00e9 z\u00e1p\u016fj\u010dky a \u00fav\u011bry<\/h2>\n<p>Pro spr\u00e1vn\u00e9 vyk\u00e1z\u00e1n\u00ed poskytnut\u00fdch z\u00e1p\u016fj\u010dek a \u00fav\u011br\u016f v\u00a0rozvaze je op\u011bt nutn\u00e9 k\u00a0rozvahov\u00e9mu dni vyhodnotit zb\u00fdvaj\u00edc\u00ed dobu splatnosti. \u010c\u00e1stky splatn\u00e9 od rozvahov\u00e9ho dne do 1 roku se vykazuj\u00ed jako <strong>kr\u00e1tkodob\u00e9<\/strong>, \u010d\u00e1stky splatn\u00e9 od rozvahov\u00e9ho dne za dobu del\u0161\u00ed ne\u017e 1 rok jako <strong>dlouhodob\u00e9<\/strong>.<\/p>\n<p>\u010c\u00e1stky se vykazuj\u00ed na r\u016fzn\u00fdch \u0159\u00e1dc\u00edch rozvahy v\u00a0z\u00e1vislosti na tom, kdo n\u00e1m dlu\u017e\u00ed:<\/p>\n<p><strong>Poskytnut\u00e9 kr\u00e1tkodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>\u0159\u00e1dek C.II.2.2. Pohled\u00e1vky \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/li>\n<li>\u0159\u00e1dek C.II.2.3. Pohled\u00e1vky \u2013podstatn\u00fd vliv<\/li>\n<li>\u0159\u00e1dek C.II.2.4.1. Pohled\u00e1vky za spole\u010dn\u00edky<\/li>\n<li>\u0159\u00e1dek C.II.2.4.6. Jin\u00e9 pohled\u00e1vky<\/li>\n<\/ul>\n<p><strong>Poskytnut\u00e9 dlouhodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>\u0159\u00e1dek B.III.2. Z\u00e1p\u016fj\u010dky a \u00fav\u011bry \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/li>\n<li>\u0159\u00e1dek B.III.4. Z\u00e1p\u016fj\u010dky a \u00fav\u011bry \u2013 podstatn\u00fd vliv<\/li>\n<li>\u0159\u00e1dek B.III.6. Z\u00e1p\u016fj\u010dky a \u00fav\u011bry \u2013 ostatn\u00ed<\/li>\n<\/ul>\n<p>Vzhledem k\u00a0tomu, \u017ee \u010dlen\u011bn\u00ed v\u00a0rozvaze je op\u011bt hodn\u011b podrobn\u00e9, je nezbytn\u00e9 si v\u00a0r\u00e1mci \u00fa\u010dtov\u00fdch skupin dob\u0159e nastavit konkr\u00e9tn\u00ed \u00fa\u010dty tak, aby se n\u00e1m \u010d\u00e1stky na\u010d\u00edtaly do spr\u00e1vn\u00fdch \u0159\u00e1dk\u016f rozvahy. \u00da\u010dtovat budeme v\u00a0n\u00e1sleduj\u00edc\u00edch skupin\u00e1ch:<\/p>\n<p><strong>Poskytnut\u00e9 kr\u00e1tkodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky a ve skupin\u011b<\/li>\n<li>37 &#8211; Ostatn\u00ed<\/li>\n<\/ul>\n<p><strong>Poskytnut\u00e9 dlouhodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky<\/strong><\/p>\n<ul>\n<li>06 \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek<\/li>\n<\/ul>\n<h2>Opravn\u00e9 polo\u017eky u poskytnut\u00fdch \u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek<\/h2>\n<p>M\u00e1me-li pochybnost o tom, zda n\u00e1m dlu\u017en\u00edk \u00fav\u011br \u010di z\u00e1p\u016fj\u010dku splat\u00ed, vytvo\u0159\u00edme opravnu polo\u017eku. Opravn\u00e9 polo\u017eky vyjad\u0159uj\u00ed <strong>do\u010dasn\u00e9 sn\u00ed\u017een\u00ed hodnoty aktiva<\/strong>. Nutnost tvorby a v\u00fd\u0161e opravn\u00e9 polo\u017eky se vyhodnocuje p\u0159i inventarizaci.<\/p>\n<p><u>Tvorba opravn\u00fdch polo\u017eek <\/u><\/p>\n<ul>\n<li>MD \u00fa\u010det ve skupin\u011b 55 nebo 57 (v p\u0159\u00edpad\u011b opravn\u00e9 polo\u017eky k\u00a0dl. finan\u010dn\u00edmu majetku)<\/li>\n<li>D \u00fa\u010det ve skupin\u011b 39 nebo 09 (v p\u0159\u00edpad\u011b opravn\u00e9 polo\u017eky k\u00a0dl. finan\u010dn\u00edmu majetku)<\/li>\n<\/ul>\n<p><u>Z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek <\/u><\/p>\n<ul>\n<li>MD \u00fa\u010det ve skupin\u011b 39 nebo 09 (v p\u0159\u00edpad\u011b opravn\u00e9 polo\u017eky k\u00a0dl. finan\u010dn\u00edmu majetku)<\/li>\n<li>D \u00fa\u010det ve skupin\u011b 55 nebo 57 (v p\u0159\u00edpad\u011b opravn\u00e9 polo\u017eky k\u00a0dl. finan\u010dn\u00edmu majetku)<\/li>\n<\/ul>\n<h2>Odpis poskytnut\u00fdch \u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek<strong><br \/>\n<\/strong><\/h2>\n<p>Dojde-li \u00fa\u010detn\u00ed jednotka k\u00a0z\u00e1v\u011bru, \u017ee <strong>dlu\u017en\u00edk nikdy nezaplat\u00ed<\/strong> (jedn\u00e1 se o trval\u00e9 sn\u00ed\u017een\u00ed hodnoty aktiva), pak p\u0159istupuje k\u00a0odpisu.<\/p>\n<p><u>\u00da\u010dtov\u00e1n\u00ed odpisu<\/u><\/p>\n<ul>\n<li>MD \u00fa\u010det ve skupin\u011b 54<\/li>\n<li>D \u00fa\u010det, na kter\u00e9m byl \u00fav\u011br nebo z\u00e1p\u016fj\u010dka za\u00fa\u010dtov\u00e1n<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                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}\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11938\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11938\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>\u00daroky z\u00a0\u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek<\/h2>\n<p>\u00daroky z\u00a0p\u0159ijat\u00fdch \u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek m\u016f\u017eeme \u00fa\u010dtovat n\u00ed\u017ee uveden\u00fdmi zp\u016fsoby.<\/p>\n<ul>\n<li>Jako finan\u010dn\u00ed n\u00e1klad v \u00fa\u010dtov\u00e9 skupin\u011b 56.<\/li>\n<li>Jako sou\u010d\u00e1st po\u0159izovac\u00ed ceny dlouhodob\u00e9ho hmotn\u00e9ho nebo nehmotn\u00e9ho majetku, kter\u00fd byl z\u00a0\u00fav\u011bru nebo z\u00e1p\u016fj\u010dky financov\u00e1n. Tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed nen\u00ed povinn\u00fd, z\u00e1le\u017e\u00ed na rozhodnut\u00ed \u00fa\u010detn\u00ed jednotky. Pokud se v\u0161ak \u00fa\u010detn\u00ed jednotka takto rozhodne, je pot\u0159eba pamatovat na to, \u017ee do po\u0159izovac\u00ed ceny vstupuj\u00ed pouze \u00faroky, kter\u00e9 nab\u011bhly do doby, ne\u017e byl majetek uveden do stavu zp\u016fsobil\u00e9ho k\u00a0u\u017e\u00edv\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>\u00daroky z\u00a0poskytnut\u00fdch \u00fav\u011br\u016f nebo z\u00e1p\u016fj\u010dek budeme \u00fa\u010dtovat do finan\u010dn\u00edch v\u00fdnos\u016f v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 66.<\/p>\n<p>A\u0165 u\u017e budeme \u00fa\u010dtovat n\u00e1kladov\u00e9 nebo v\u00fdnosov\u00e9 \u00faroky, v\u017edy je nutn\u00e9 db\u00e1t na to, aby byly dob\u0159e \u010dasov\u011b rozli\u0161eny, tzn. za\u00fa\u010dtov\u00e1ny do obdob\u00ed, se kter\u00fdm souvis\u00ed.<\/p>\n<p><u>P\u0159\u00edklad \u2013 \u010dasov\u00e9 rozli\u0161en\u00ed \u00farok\u016f<\/u><\/p>\n<p>AB s.r.o. poskytla 1.4.2022 XY s.r.o. z\u00e1p\u016fj\u010dku 100\u00a0000 K\u010d s\u00a0t\u00edm, \u017ee bude splacena 31.3.2023 v\u010detn\u011b 12% \u00faroku. XY s.r.o. skute\u010dn\u011b 31.3.2023 splatila 112\u00a0000 K\u010d.<\/p>\n<p>\u00daroky je nutn\u00e9 \u010dasov\u011b rozli\u0161it. \u010c\u00e1stka 9\u00a0000 K\u010d mus\u00ed b\u00fdt pro\u00fa\u010dtov\u00e1na v\u00a0n\u00e1kladech XY s.r.o. (v\u00fdnosech AB s.r.o) v\u00a0roce 2022, \u010d\u00e1stka 3\u00a0000 K\u010d bude pro\u00fa\u010dtov\u00e1na v\u00a0n\u00e1kladech XY s.r.o. (v\u00fdnosech AB s.r.o) v\u00a0roce 2023.<strong><br \/>\n<\/strong><\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p><strong>\u00dav\u011bry a z\u00e1p\u016fj\u010dky jsou v\u00a0rozvaze \u010dlen\u011bny nejen v\u00a0z\u00e1vislosti na zb\u00fdvaj\u00edc\u00ed dob\u011b splatnosti, ale zejm\u00e9na podle charakteru protistrany. Z\u00a0tohoto d\u016fvodu je nutn\u00e9 syst\u00e9m \u00fa\u010dt\u016f pro <a href=\"https:\/\/www.5nej.cz\/nebankovni-pujcky-kde-opravdu-pujci\/\" target=\"_blank\" rel=\"noopener\">\u00fav\u011bry<\/a> a z\u00e1p\u016fj\u010dky nastavit tak, aby na jednotliv\u00e9 \u0159\u00e1dky rozvahy spr\u00e1vn\u011b navazovaly. P\u0159i inventarizaci mus\u00edm vyhodnotit solventnost dlu\u017en\u00edk\u016f, a v\u00a0p\u0159\u00edpad\u011b pot\u0159eby pro\u00fa\u010dtovat opravn\u00e9 polo\u017eky nebo odpis. Pozornost je nutn\u00e9 v\u011bnovat tak\u00e9 spr\u00e1vn\u00e9mu \u010dasov\u00e9mu rozli\u0161en\u00ed \u00farok\u016f.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozd\u00edl mezi \u00fav\u011brem a z\u00e1p\u016fj\u010dkou Z\u00e1p\u016fj\u010dka je upravena v \u00a7\u00a7 2390- 2394 Ob\u010dansk\u00e9ho z\u00e1kon\u00edku. Z\u00e1p\u016fj\u010dka m\u016f\u017ee b\u00fdt pen\u011b\u017eit\u00e1 nebo nepen\u011b\u017eit\u00e1. Osoba, kter\u00e1 z\u00e1p\u016fj\u010dku poskytuje, se &#8230;<\/p>\n","protected":false},"author":15,"featured_media":11939,"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":[363,331,330,243],"class_list":["post-11938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku","tag-uvery","tag-zapujcky","tag-zapujcky-a-uvery"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11938","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=11938"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11938\/revisions"}],"predecessor-version":[{"id":17296,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11938\/revisions\/17296"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11939"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}