{"id":12550,"date":"2025-03-12T14:02:23","date_gmt":"2025-03-12T13:02:23","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12550"},"modified":"2025-08-03T16:12:48","modified_gmt":"2025-08-03T14:12:48","slug":"jak-uctovat-o-poskytnutych-a-prijatych-zalohach","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-poskytnutych-a-prijatych-zalohach\/","title":{"rendered":"Jak \u00fa\u010dtovat o poskytnut\u00fdch a p\u0159ijat\u00fdch z\u00e1loh\u00e1ch?"},"content":{"rendered":"<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch<\/h2>\n<p>Pokud \u00fa\u010detn\u00ed jednotka poskytne z\u00e1lohu, nap\u0159\u00edklad obchodn\u00edmu partnerovi, zam\u011bstnanci nebo org\u00e1nu st\u00e1tn\u00ed spr\u00e1vy, vznik\u00e1 j\u00ed pohled\u00e1vka z\u00fa\u010dtovateln\u00e1 v\u00a0budoucnosti na hodnotu p\u0159\u00edslu\u0161n\u00e9ho pln\u011bn\u00ed. Proto se <strong>poskytnut\u00ed z\u00e1lohy \u00fa\u010detn\u011b zachyt\u00ed na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu takov\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00eddy, v\u00a0n\u00ed\u017e se nach\u00e1z\u00ed pln\u011bn\u00ed<\/strong>, na jeho\u017e po\u0159\u00edzen\u00ed podnikatelsk\u00fd subjekt z\u00e1lohu poskytuje. Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch je tedy d\u016fvod poskytnut\u00ed z\u00e1lohy. Jednotliv\u00e9 typy poskytnut\u00fdch z\u00e1loh lze zachytit n\u00e1sleduj\u00edc\u00edmi zp\u016fsoby:<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>05x<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed z\u00e1sob<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>15x<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>25x<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed slu\u017eeb nebo energi\u00ed<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>314<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Poskytnut\u00e1 z\u00e1loha zam\u011bstnanci<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>335<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Poskytnut\u00e1 z\u00e1loha na jednotliv\u00e9 dan\u011b<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>34x<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_12556\" aria-describedby=\"caption-attachment-12556\" style=\"width: 778px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-12556\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/money-vydajovy-bankovni-doklad.png\" alt=\"P\u0159\u00edklad poskytnut\u00e9 z\u00e1lohy na po\u0159\u00edzen\u00ed slu\u017eeb z\u00a0bankovn\u00edho \u00fa\u010dtu v\u00a0hodnot\u011b 10 000 K\u010d s \u00fa\u010dtov\u00e1n\u00edm 314 \/ 221.\" width=\"778\" height=\"889\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/money-vydajovy-bankovni-doklad.png 778w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/money-vydajovy-bankovni-doklad-263x300.png 263w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/money-vydajovy-bankovni-doklad-131x150.png 131w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/money-vydajovy-bankovni-doklad-768x878.png 768w\" sizes=\"auto, (max-width: 778px) 100vw, 778px\" \/><figcaption id=\"caption-attachment-12556\" class=\"wp-caption-text\">P\u0159\u00edklad poskytnut\u00e9 z\u00e1lohy na po\u0159\u00edzen\u00ed slu\u017eeb z\u00a0bankovn\u00edho \u00fa\u010dtu v\u00a0hodnot\u011b K\u010d 10 000 K\u010d s \u00fa\u010dtov\u00e1n\u00edm 314 \/ 221.<\/figcaption><\/figure>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh p\u0159ijat\u00fdch\u00a0<\/h2>\n<p>P\u0159ijet\u00ed z\u00e1lohy p\u0159edstavuje zv\u00fd\u0161en\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f na stran\u011b jedn\u00e9 a vznik z\u00e1vazku (povinnosti) z\u00fa\u010dtovat p\u0159ijatou z\u00e1lohu v\u00a0budoucnosti na kupn\u00ed cenu na stran\u011b druh\u00e9. Na stran\u011b jedn\u00e9 tedy <strong>\u00fa\u010dtujeme o p\u0159\u00edjmu hotov\u00fdch pen\u011bz \u010di p\u0159\u00edjmu pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu (na vrub, MD) a na stran\u011b druh\u00e9 o vzniku povinnosti z\u00fa\u010dtovat p\u0159ijatou z\u00e1lohu v\u00a0budoucnosti<\/strong>, tj. \u00fa\u010dtujeme o vzniku pasiva (ve prosp\u011bch, D).<\/p>\n<p>Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh p\u0159ijat\u00fdch je <strong>\u010dasov\u00fd okam\u017eik, do n\u011bho\u017e m\u00e1 b\u00fdt p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtov\u00e1na<\/strong>.\u00a0<\/p>\n<ul>\n<li>Pokud je p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtovateln\u00e1 do lh\u016fty 12 m\u011bs\u00edc\u016f v\u010detn\u011b, \u00fa\u010dtujeme o kr\u00e1tkodob\u00e9 p\u0159ijat\u00e9 z\u00e1loze v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b <strong>3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 32 \u2013 Z\u00e1vazky (kr\u00e1tkodob\u00e9), nej\u010dast\u011bji na \u00fa\u010dtu 324 \u2013 Kr\u00e1tkodob\u00e9 p\u0159ijat\u00e9 provozn\u00ed z\u00e1lohy<\/strong>.\u00a0<\/li>\n<li>Pokud je p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtovateln\u00e1 ve lh\u016ft\u011b del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f, \u00fa\u010dtujeme o dlouhodob\u00e9 p\u0159ijat\u00e9 z\u00e1loze v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b <strong>4 \u2013 Kapit\u00e1lov\u00e9 \u00fa\u010dty a dlouhodob\u00e9 z\u00e1vazky, v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 47 \u2013 Dlouhodob\u00e9 z\u00e1vazky, nej\u010dast\u011bji na \u00fa\u010dtu 475 \u2013 Dlouhodob\u00e9 p\u0159ijat\u00e9 z\u00e1lohy<\/strong>.<\/li>\n<\/ul>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed p\u0159ijat\u00fdch z\u00e1loh<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>P\u0159ijet\u00ed dlouhodob\u00e9 z\u00e1lohy<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<td>\n<p>475<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>P\u0159\u00edjmov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>P\u0159ijet\u00ed kr\u00e1tkodob\u00e9 z\u00e1lohy<\/p>\n<\/td>\n<td>\n<p>10 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<td>\n<p>324<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Video &#8211; Jak \u00fa\u010dtovat o poskytnut\u00fdch a p\u0159ijat\u00fdch z\u00e1loh\u00e1ch?<\/h2>\n<h2>Shrnut\u00ed<\/h2>\n<p>\u00da\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch odpov\u00edd\u00e1 vzniku pohled\u00e1vky v\u016f\u010di p\u0159\u00edjemci z\u00e1lohy, kter\u00fd z\u00e1lohu v budoucnu zapo\u010d\u00edt\u00e1 p\u0159i vy\u010d\u00edslen\u00ed zb\u00fdvaj\u00edc\u00edho dluhu za dod\u00e1vku zbo\u017e\u00ed nebo slu\u017eeb, p\u0159\u00edpadn\u011b jin\u00fdch pln\u011bn\u00ed. Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed je u poskytovatele z\u00e1lohy d\u016fvod pro poskytnut\u00ed t\u00e9to z\u00e1lohy. V p\u0159\u00edpad\u011b z\u00e1loh p\u0159ijat\u00fdch se \u00fa\u010dtuje o vzniku z\u00e1vazku (povinnosti) z\u00fa\u010dtovat p\u0159ijatou z\u00e1lohu v budoucnosti na zb\u00fdvaj\u00edc\u00ed doplatek za uskute\u010dn\u011bn\u00fd prodej zbo\u017e\u00ed nebo slu\u017eby. Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh p\u0159ijat\u00fdch je lh\u016fta, v jej\u00edm\u017e r\u00e1mci m\u00e1 b\u00fdt z\u00e1loha p\u0159ijat\u00e1 z\u00fa\u010dtov\u00e1na.<\/p>\n<h3>Jak \u00fa\u010dtovat o poskytnut\u00fdch a p\u0159ijat\u00fdch z\u00e1loh\u00e1ch v Money S3<\/h3>\n<p>S \u00fa\u010dtov\u00e1n\u00edm z\u00e1loh v Money S3 v\u00e1m <strong>pom\u016f\u017ee p\u0159edkontace<\/strong>. V programu tedy zad\u00e1te nap\u0159\u00edklad Nov\u00fd v\u00fddej, p\u0159i tvorb\u011b V\u00fddajov\u00e9ho bankovn\u00edho dokladu kliknete na ikonu t\u0159\u00ed te\u010dek u polo\u017eky P\u0159edkontace a vyberete vhodnou p\u0159edkontaci.<\/p>\n<p>V\u00fdhodou je, \u017ee u n\u00ed program <strong>automaticky nastav\u00ed p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det M\u00e1 d\u00e1ti<\/strong> \u2013 nemus\u00edte jej tedy dopisovat ru\u010dn\u011b. Sta\u010d\u00ed zadat pouze vhodn\u00fd \u00fa\u010det Dal.<\/p>\n<p>Jakmile doklad vytvo\u0159\u00edte, <strong>za\u00fa\u010dtujete ho kliknut\u00edm na mo\u017enost Za\u00fa\u010dtov\u00e1n\u00ed <\/strong>v horn\u00edm menu z\u00e1lo\u017eky Bankovn\u00ed doklady.<\/p>\n<p>Stejn\u00fdm zp\u016fsobem postupujete tak\u00e9 u p\u0159ijat\u00fdch z\u00e1loh.<\/p>\n<p>D\u00edky automatick\u00e9mu dopln\u011bn\u00ed spr\u00e1vn\u00fdch \u00fa\u010dt\u016f M\u00e1 d\u00e1ti, respektive Dal, v\u0161e zvl\u00e1dnete rychle a na p\u00e1r kliknut\u00ed. P\u0159esv\u011bd\u010dte se o tom i vy a <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161ejte si Money S3 zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak na \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch Pokud \u00fa\u010detn\u00ed jednotka poskytne z\u00e1lohu, nap\u0159\u00edklad obchodn\u00edmu partnerovi, zam\u011bstnanci nebo org\u00e1nu st\u00e1tn\u00ed spr\u00e1vy, vznik\u00e1 j\u00ed pohled\u00e1vka z\u00fa\u010dtovateln\u00e1 v\u00a0budoucnosti na hodnotu &#8230;<\/p>\n","protected":false},"author":12,"featured_media":12551,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,378,362,332],"class_list":["post-12550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetnictvi-a-danove-evidence-v-money-s3","tag-uctovani-zuctovacich-vztahu","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12550","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12550"}],"version-history":[{"count":15,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12550\/revisions"}],"predecessor-version":[{"id":17785,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12550\/revisions\/17785"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12551"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}