{"id":12571,"date":"2023-11-16T08:00:00","date_gmt":"2023-11-16T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12571"},"modified":"2025-07-15T11:09:06","modified_gmt":"2025-07-15T09:09:06","slug":"ucet-55-jak-uctovat-rezervy-v-praxi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucet-55-jak-uctovat-rezervy-v-praxi\/","title":{"rendered":"\u00da\u010det 55 &#8211; Jak \u00fa\u010dtovat rezervy v praxi?"},"content":{"rendered":"<h2>Specifika \u00fa\u010dtov\u00e1n\u00ed o rezerv\u00e1ch<\/h2>\n<p>Rezervy p\u0159edstavuj\u00ed v\u00a0rozvaze \u00fa\u010detn\u00ed jednotky ciz\u00ed zdroj kryt\u00ed, tj.<strong> ciz\u00ed kapit\u00e1l neboli ciz\u00ed pasivum<\/strong>. Je to zp\u016fsobeno t\u00edm, \u017ee rezerva se tvo\u0159\u00ed ke kryt\u00ed budouc\u00edch rizik a ztr\u00e1t. Rovn\u011b\u017e b\u00fdv\u00e1 n\u011bkdy jej\u00ed tvorba zd\u016fvod\u0148ov\u00e1na t\u00edm zp\u016fsobem, \u017ee rezerva p\u0159edstavuje budouc\u00ed dluh podnikatelsk\u00e9ho subjektu. Z\u00a0tohoto d\u016fvodu je vykazov\u00e1na jako sou\u010d\u00e1st ciz\u00edch pasiv a nikoliv jako slo\u017eka vlastn\u00edho kapit\u00e1lu.\u00a0<\/p>\n<h3>Z\u00e1sady \u00fa\u010dtov\u00e1n\u00ed o rezerv\u00e1ch v r\u00e1mci p\u0159edpis\u016f a sm\u011brnic<\/h3>\n<p>Rezervy se tvo\u0159\u00ed a rozpou\u0161t\u00ed v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy a vnitropodnikovou sm\u011brnic\u00ed firmy. V\u00a0t\u00e9to souvislosti je nutno zm\u00ednit p\u0159edev\u0161\u00edm respektov\u00e1n\u00ed obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad, jako je z\u00e1sada v\u00fdznamnosti a z\u00e1sada opatrnosti.<\/p>\n<p><strong>Z\u00e1sada v\u00fdznamnosti<\/strong> spo\u010d\u00edv\u00e1 ve vytvo\u0159en\u00ed spr\u00e1vn\u00e9 p\u0159edstavy u\u017eivatele \u00fa\u010detn\u00ed z\u00e1v\u011brky o aktu\u00e1ln\u00ed situaci podnikatelsk\u00e9ho subjektu a jeho o\u010dek\u00e1van\u00e9m budouc\u00edm v\u00fdvoji. <strong>Z\u00e1sada opatrnosti<\/strong> vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee aktiva se vykazuj\u00ed co mo\u017en\u00e1 v\u00a0nejmen\u0161\u00ed hodnot\u011b, naopak dluhy v\u00a0co mo\u017en\u00e1 nejvy\u0161\u0161\u00ed hodnot\u011b.\u00a0<\/p>\n<p>Z\u00e1kladn\u00edm \u00fa\u010detn\u00edm n\u00e1strojem pro toto zachycen\u00ed jsou opravn\u00e9 polo\u017eky a pr\u00e1v\u011b rovn\u011b\u017e rezervy. Obecn\u011b tedy plat\u00ed, \u017ee <strong>p\u0159i respektov\u00e1n\u00ed z\u00e1sady opatrnosti \u201eaktiva a zisky nenadhodnocujeme\u201c a \u201edluhy a ztr\u00e1ty nepodhodnocujeme\u201c<\/strong>.<\/p>\n<h3>P\u0159edstavitel\u00e9 rezerv v \u00fa\u010detnictv\u00ed<\/h3>\n<p>Typick\u00fdmi p\u0159edstaviteli rezerv z\u00a0\u00fa\u010detn\u00edho hlediska jsou p\u0159edev\u0161\u00edm nap\u0159\u00edklad:<\/p>\n<ul>\n<li>rezervy na poz\u00e1ru\u010dn\u00ed opravy v\u00fdrobk\u016f,<\/li>\n<li>rezervy na reklamace,<\/li>\n<li>rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f,<\/li>\n<li>rezervy na nevy\u010derpanou dovolenou,<\/li>\n<li>rezervy na kurzov\u00e9 ztr\u00e1ty.<\/li>\n<\/ul>\n<h3>Rozli\u0161en\u00ed rezerv z \u00fa\u010detn\u00edho hlediska<\/h3>\n<p>Z\u00a0\u00fa\u010detn\u00edho hlediska m\u016f\u017eeme v\u00a0z\u00e1sad\u011b rozli\u0161it <strong>tvorbu a rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezerv v\u00a0provozn\u00ed a finan\u010dn\u00ed oblasti<\/strong>. Jako samostatnou m\u016f\u017eeme uva\u017eovat tvorbu a rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>Obecn\u011b se \u00fa\u010detn\u011b zachyt\u00ed tvorba rezervy na vrub (MD) v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f a ve prosp\u011bch (D) \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy. Rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se za\u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, tj. na vrub (MD) \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy a ve prosp\u011bch (D) v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f.<\/p>\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<h4>Rezervy v provozn\u00ed oblasti<\/h4>\n<p>V\u00a0p\u0159\u00edpad\u011b rezerv v\u00a0provozn\u00ed oblasti se \u00fa\u010dtuje o tvorb\u011b na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 55 (v praxi nej\u010dast\u011bji \u00fa\u010det 552 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch rezerv, resp. 554 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv) a ve prosp\u011bch \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy \u00fa\u010dtov\u00e9 skupiny 45 (v praxi nej\u010dast\u011bji \u00fa\u010det 451 \u2013 Z\u00e1konn\u00e9 rezervy, resp. 459 \u2013 Ostatn\u00ed rezervy). O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<h4>Rezervy ve finan\u010dn\u00ed oblasti<\/h4>\n<p>V\u00a0p\u0159\u00edpad\u011b rezerv ve finan\u010dn\u00ed \u010dinnosti se \u00fa\u010dtuje o tvorb\u011b na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 57 (v praxi nej\u010dast\u011bji \u00fa\u010det 574 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezerv ve finan\u010dn\u00ed \u010dinnosti) a ve prosp\u011bch \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy \u00fa\u010dtov\u00e9 skupiny 45. O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<h3>Rezerva na da\u0148 z p\u0159\u00edjm\u016f<\/h3>\n<p>Pokud by \u00fa\u010detn\u00ed jednotka \u00fa\u010dtovala o rezerv\u011b na da\u0148 z\u00a0p\u0159\u00edjm\u016f, zachyt\u00ed se jej\u00ed tvorba na vrub \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 59 (v praxi nej\u010dast\u011bji \u00fa\u010det 599 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f) a ve prosp\u011bch \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy \u00fa\u010dtov\u00e9 skupiny 45 (v praxi nej\u010dast\u011bji \u00fa\u010det 454 \u2013 Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f). O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem. V\u00a0praxi se rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f tvo\u0159\u00ed a \u00fa\u010dtuje se o n\u00ed v\u00a0situaci, kdy je nutn\u00e9 vyhotovit \u00fa\u010detn\u00ed v\u00fdkazy \u00fa\u010detn\u00ed jednotky d\u0159\u00edve, ne\u017e je vypo\u010dtena \u201eostr\u00e1\u201c da\u0148 z\u00a0p\u0159\u00edjm\u016f a vyhotoveno da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed rezervy da\u0148ov\u011b \u00fa\u010dinn\u00e9 a da\u0148ov\u011b ne\u00fa\u010dinn\u00e9\u00a0<\/h2>\n<p>Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP) definuje situace, kdy m\u016f\u017ee b\u00fdt tvorba rezervy \u2013 po spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem. ZDP p\u0159itom odkazuje na zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis, kter\u00fdm je z\u00e1kon \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZoR).\u00a0<\/p>\n<p>Dle ZoR se za da\u0148ov\u011b uznateln\u00e9 rezervy pova\u017euj\u00ed bankovn\u00ed rezervy, rezervy v\u00a0poji\u0161\u0165ovnictv\u00ed, rezerva na opravy hmotn\u00e9ho majetku, rezerva na p\u011bstebn\u00ed \u010dinnost, rezerva na nakl\u00e1d\u00e1n\u00ed s\u00a0elektroodpadem ze sol\u00e1rn\u00edch panel\u016f a ostatn\u00ed rezervy dle ZoR. Mezi tyto ostatn\u00ed rezervy pat\u0159\u00ed rezerva na odbahn\u011bn\u00ed rybn\u00edka, kter\u00fdm se rozum\u00ed odstra\u0148ov\u00e1n\u00ed n\u00e1nos\u016f ze dna rybn\u00edka zp\u016fsoben\u00fdch eroz\u00ed okoln\u00edch pozemk\u016f. Rovn\u011b\u017e mezi tyto ostatn\u00ed rezervy pat\u0159\u00ed rezerva finan\u010dn\u00edch prost\u0159edk\u016f na sanaci pozemk\u016f dot\u010den\u00fdch t\u011b\u017ebou, rezerva na vypo\u0159\u00e1d\u00e1n\u00ed d\u016fln\u00edch \u0161kod, rezerva na zaji\u0161t\u011bn\u00ed rekultivace a n\u00e1sledn\u00e9 p\u00e9\u010de o skl\u00e1dku podle z\u00e1kona upravuj\u00edc\u00edho odpady.<\/p>\n<p>Pokud budou spln\u011bny podm\u00ednky pro tvorbu v\u00fd\u0161e uveden\u00fdch rezerv dle ZoR, umo\u017e\u0148uje ZDP tyto n\u00e1klady (v\u00fddaje) pova\u017eovat za da\u0148ov\u011b uznateln\u00fd n\u00e1klad.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed na \u00fa\u010dtech 55<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Tvorba rezervy na poz\u00e1ru\u010dn\u00ed opravy v\u00fdrobk\u016f<\/p>\n<\/td>\n<td>\n<p>K\u010d 100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>554<\/p>\n<\/td>\n<td>\n<p>459<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Rozpu\u0161t\u011bn\u00ed rezervy na opravu hmotn\u00e9ho majetku<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 30.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>451<\/p>\n<\/td>\n<td>\n<p>552<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>\u00da\u010dtov\u00e1n\u00ed rezervy na da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n<p>Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f je specifickou rezervou, o kter\u00e9 se \u00fa\u010dtuje v\u00a0situaci, kdy je nutn\u00e9 vyhotovit <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a> d\u0159\u00edve, ne\u017e je vyhotoveno da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f a zn\u00e1m\u00e1 p\u0159esn\u00e1 \u010d\u00e1stka dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b se pro \u00fa\u010dtov\u00e1n\u00ed tvorby a z\u00fa\u010dtov\u00e1n\u00ed rezervy pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f, v\u00a0praxi nej\u010dast\u011bji \u00fa\u010det 599 \u2013 Zm\u011bna stavu rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f.\u00a0<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed na \u00fa\u010dtech 59<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Tvorba rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/p>\n<\/td>\n<td>\n<p>K\u010d 140.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>599<\/p>\n<\/td>\n<td>\n<p>454<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Rozpu\u0161t\u011bn\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 140.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>454<\/p>\n<\/td>\n<td>\n<p>599<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_12576\" aria-describedby=\"caption-attachment-12576\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12576\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/tvorba-rezervy-k-dani-z-prijmu-s3-1024x444.png\" alt=\"Tvorba rezervy k\u00a0dani z p\u0159\u00edjm\u016f s\u00a0\u00fa\u010dtov\u00e1n\u00edm 599 \/ 454. Tla\u010d\u00edtkem za\u00fa\u010dtov\u00e1n\u00ed rezerv se vygeneruje intern\u00ed doklad a za\u00fa\u010dtuje dle nastaven\u00ed rezervy do \u00fa\u010detn\u00edho den\u00edku.\" width=\"1024\" height=\"444\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/tvorba-rezervy-k-dani-z-prijmu-s3-1024x444.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/tvorba-rezervy-k-dani-z-prijmu-s3-300x130.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/tvorba-rezervy-k-dani-z-prijmu-s3-150x65.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/tvorba-rezervy-k-dani-z-prijmu-s3-768x333.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/tvorba-rezervy-k-dani-z-prijmu-s3.png 1418w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12576\" class=\"wp-caption-text\">Tvorba rezervy k dani z p\u0159\u00edjm\u016f s \u00fa\u010dtov\u00e1n\u00edm 599 \/ 454. Tla\u010d\u00edtkem za\u00fa\u010dtov\u00e1n\u00ed rezerv se vygeneruje intern\u00ed doklad a za\u00fa\u010dtuje dle nastaven\u00ed rezervy do \u00fa\u010detn\u00edho den\u00edku.<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Rezervy p\u0159edstavuj\u00ed ciz\u00ed zdroj financov\u00e1n\u00ed podnikatelsk\u00e9ho subjektu a jsou tvo\u0159eny ke kryt\u00ed budouc\u00edch rizik nebo ztr\u00e1t. Je nutn\u00e9 <strong>rozli\u0161ovat rezervy z\u00a0\u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska<\/strong>. Z\u00a0\u00fa\u010detn\u00edho hlediska vyu\u017eit\u00ed rezerv respektuje zejm\u00e9na z\u00e1sadu v\u00fdznamnosti a opatrnosti vykazovan\u00fdch \u00fa\u010detn\u00edch informac\u00ed. Tvorba p\u0159\u00edslu\u0161n\u00e9 rezervy se \u00fa\u010detn\u011b zachyt\u00ed na vrub v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu rezervy. O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem. Z\u00a0da\u0148ov\u00e9ho hlediska je tvorba rezerv posuzov\u00e1na s\u00a0ohledem na da\u0148ovou uznatelnost n\u00e1klad\u016f dle ZDP, kter\u00fd pro spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek odkazuje na ZoR.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Specifika \u00fa\u010dtov\u00e1n\u00ed o rezerv\u00e1ch Rezervy p\u0159edstavuj\u00ed v\u00a0rozvaze \u00fa\u010detn\u00ed jednotky ciz\u00ed zdroj kryt\u00ed, tj. ciz\u00ed kapit\u00e1l neboli ciz\u00ed pasivum. Je to zp\u016fsobeno t\u00edm, \u017ee rezerva se &#8230;<\/p>\n","protected":false},"author":12,"featured_media":12575,"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":[58,400,218,399,363,332],"class_list":["post-12571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12571","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=12571"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12571\/revisions"}],"predecessor-version":[{"id":17608,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12571\/revisions\/17608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12575"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}