{"id":12610,"date":"2023-11-17T11:00:00","date_gmt":"2023-11-17T10:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12610"},"modified":"2025-07-15T11:20:18","modified_gmt":"2025-07-15T09:20:18","slug":"uctova-trida-2-jak-na-uctovani-stravenek-a-penezich-na-ceste","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/uctova-trida-2-jak-na-uctovani-stravenek-a-penezich-na-ceste\/","title":{"rendered":"\u00da\u010dtov\u00e1 t\u0159\u00edda 2 &#8211; Jak na \u00fa\u010dtov\u00e1n\u00ed stravenek a pen\u011bz na cest\u011b?"},"content":{"rendered":"<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed stravenek<\/h2>\n<p>Stravenky jsou jedn\u00edm z\u00a0instrument\u016f, kter\u00e9 se \u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-uctovat-o-kratkodobem-financnim-majetku\/\">cenin<\/a>, v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 t\u0159\u00eddy 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy, \u00fa\u010dtov\u00e9 skupiny 21 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pokladn\u011b. <strong>Nej\u010dast\u011bji se pou\u017e\u00edv\u00e1 \u00fa\u010det 213 \u2013 Ceniny s\u00a0pou\u017eit\u00edm vhodn\u00e9 analytick\u00e9 evidence<\/strong>.<\/p>\n<p>N\u00e1kup stravenek se za\u00fa\u010dtuje na vrub (MD) \u00fa\u010dtu 213 \u2013 Ceniny. \u00dabytek stravenek p\u0159i vyd\u00e1n\u00ed zam\u011bstnanc\u016fm se zachyt\u00ed na vrub (MD) toho z\u00a0\u00fa\u010dt\u016f \u00fa\u010dtov\u00e9ho rozvrhu \u00fa\u010detn\u00ed jednotky, kter\u00fd odpov\u00edd\u00e1 skute\u010dnosti, v\u00a0jak\u00fdch hodnot\u00e1ch spl\u0148uje zam\u011bstnavatel podm\u00ednky <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-legalne-snizite-zaklad-dane-pomoci-danove-uznatelnych-nakladu\/\">da\u0148ov\u00e9 uznatelnosti n\u00e1kladu<\/a> dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.\u00a0<\/p>\n<p>Slo\u017eka stravenky hrazen\u00e1 zam\u011bstnavatelem, kter\u00e1 spl\u0148uje podm\u00ednky pro da\u0148ovou uznatelnost n\u00e1kladu, se zpravidla zachyt\u00ed na vrub (MD) \u00fa\u010dtu <strong>527 \u2013 Z\u00e1konn\u00e9 soci\u00e1ln\u00ed n\u00e1klady<\/strong>. Slo\u017eka stravenky hrazen\u00e1 zam\u011bstnavatelem, kter\u00e1 nespl\u0148uje podm\u00ednky pro da\u0148ovou uznatelnost n\u00e1kladu, se zpravidla zachyt\u00ed na vrub (MD) \u00fa\u010dtu <strong>528 \u2013 Ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady<\/strong>. Hodnotov\u00e1 slo\u017eka, kter\u00e1 je vy\u017eadov\u00e1na po zam\u011bstnanci k\u00a0\u00fahrad\u011b, se zachyt\u00ed na vrub (MD) \u00fa\u010dtu <strong>335 \u2013 Ostatn\u00ed pohled\u00e1vky v\u016f\u010di zam\u011bstnanc\u016fm<\/strong>.\u00a0<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed stravenek<\/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>Po\u0159\u00edzen\u00ed stravenek<\/p>\n<\/td>\n<td>\n<p>K\u010d 10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<td>\n<p>221<\/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>V\u00fddej stravenek \u2013 da\u0148ov\u00e1 slo\u017eka<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 5.500,&#8211;<\/p>\n<\/td>\n<td>\n<p>527<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>V\u00fddej stravenek \u2013 neda\u0148ov\u00e1 slo\u017eka<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>528<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>V\u00fddej stravenek \u2013 slo\u017eka hrazen\u00e1 zam\u011bstnanci<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 2.500,&#8211;<\/p>\n<\/td>\n<td>\n<p>335<\/p>\n<\/td>\n<td>\n<p>213<\/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>Jak \u00fa\u010dtovat pen\u00edze na cest\u011b\u00a0<\/h2>\n<p>Ka\u017ed\u00e1 \u00fa\u010detn\u00ed operace se za\u00fa\u010dtuje na z\u00e1klad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">\u00fa\u010detn\u00edho dokladu<\/a>. Plat\u00ed jednoduch\u00e1 rovnice: <strong>jeden \u00fa\u010detn\u00ed doklad = jeden \u00fa\u010detn\u00ed p\u0159\u00edpad<\/strong>. Pokud se tedy ve vyjmenovan\u00fdch \u00fa\u010detn\u00edch transakc\u00edch dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f vyskytuje v\u00edce \u00fa\u010detn\u00edch doklad\u016f, je nutn\u00e9 dan\u00e9 operace zachytit pomoc\u00ed v\u00edce \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f. Aby mohlo b\u00fdt toto pravidlo spln\u011bno, zav\u00e1d\u00ed \u010cesk\u00e9 \u00fa\u010detn\u00ed standardy pro podnikatele institut tzv. pen\u011bz na cest\u011b, resp. \u00fa\u010det \u201ePen\u00edze na cest\u011b\u201c, kter\u00fd je sou\u010d\u00e1st\u00ed <strong>\u00fa\u010dtov\u00e9 t\u0159\u00eddy 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy<\/strong>, konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 26 \u2013 P\u0159evody mezi finan\u010dn\u00edmi \u00fa\u010dty. <strong>Zpravidla je vyu\u017e\u00edv\u00e1no \u00fa\u010dtu 261 \u2013 Pen\u00edze na cest\u011b<\/strong>.<\/p>\n<p>\u00da\u010det 261 \u2013 Pen\u00edze na cest\u011b se vyu\u017e\u00edv\u00e1 zejm\u00e9na p\u0159i \u00fa\u010dtov\u00e1n\u00ed n\u00e1sleduj\u00edc\u00edch transakc\u00ed:<\/p>\n<ul>\n<li>pohyby pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi jednotliv\u00fdmi pokladnami,<\/li>\n<li>pohyby pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi jednotliv\u00fdmi bankovn\u00edmi \u00fa\u010dty,<\/li>\n<li>pohyby pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi jednotliv\u00fdmi \u00fav\u011brov\u00fdmi \u00fa\u010dty,<\/li>\n<li>pohyby pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi pokladnou a bankovn\u00edm \u00fa\u010dtem,<\/li>\n<li>pohyby pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi bankovn\u00edm a \u00fav\u011brov\u00fdm \u00fa\u010dtem,<\/li>\n<li>pohyby pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi pokladnou a ceninami.\u00a0<\/li>\n<\/ul>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed pen\u011bz na cest\u011b<\/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\u0159evod pen\u011b\u017en\u00edch prost\u0159edk\u016f do pokladny<\/p>\n<\/td>\n<td>\n<p>K\u010d 10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>261<\/p>\n<\/td>\n<td>\n<p>221<\/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 pen\u011b\u017en\u00edch prost\u0159edk\u016f z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>K\u010d 10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<td>\n<p>261<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_12620\" aria-describedby=\"caption-attachment-12620\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12620\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/jak-uctovat-o-stravenkach-1024x360.png\" alt=\"P\u0159i \u00fa\u010dtov\u00e1n\u00ed pen\u011bz na cest\u011b je pot\u0159eba volit vhodn\u00e9 p\u0159edkontace p\u0159i \u00fa\u010dtov\u00e1n\u00ed uvnit\u0159 pokladn\u00edho nebo bankovn\u00edho dokladu.\u00a0\" width=\"1024\" height=\"360\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/jak-uctovat-o-stravenkach-1024x360.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/jak-uctovat-o-stravenkach-300x105.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/jak-uctovat-o-stravenkach-150x53.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/jak-uctovat-o-stravenkach-768x270.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/jak-uctovat-o-stravenkach.png 1132w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12620\" class=\"wp-caption-text\">P\u0159i \u00fa\u010dtov\u00e1n\u00ed pen\u011bz na cest\u011b je pot\u0159eba volit vhodn\u00e9 p\u0159edkontace p\u0159i \u00fa\u010dtov\u00e1n\u00ed uvnit\u0159 pokladn\u00edho nebo bankovn\u00edho dokladu.<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>\u00da\u010dtov\u00e1n\u00ed stravenek vych\u00e1z\u00ed z\u00a0principu \u00fa\u010dtov\u00e1n\u00ed o cenin\u00e1ch s\u00a0t\u00edm, \u017ee \u00fa\u010dtov\u00e1n\u00ed stravenek je specifick\u00e9 zejm\u00e9na p\u0159i jejich pou\u017eit\u00ed. \u010c\u00e1st hodnoty, kter\u00e1 se od\u00fa\u010dtov\u00e1v\u00e1 dle konkr\u00e9tn\u00ed situace a podm\u00ednek z\u00a0\u00fa\u010dtu 261 \u2013 Ceniny, se \u00fa\u010dtuje na vrub (MD) da\u0148ov\u011b \u00fa\u010dinn\u00fdch nebo da\u0148ov\u011b ne\u00fa\u010dinn\u00fdch n\u00e1klad\u016f a zpravidla i na vrub (MD) pohled\u00e1vky za zam\u011bstnanci, aby uhradili zam\u011bstnavateli \u010d\u00e1st hodnoty stravenky.\u00a0<\/p>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed o pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi vybran\u00fdmi finan\u010dn\u00edmi \u00fa\u010dty se dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 26 \u2013 P\u0159evody mezi finan\u010dn\u00edmi \u00fa\u010dty, nej\u010dast\u011bji \u00fa\u010det 261 \u2013 Pen\u00edze na cest\u011b. Je do d\u00e1no skute\u010dnost\u00ed, \u017ee ka\u017ed\u00e9mu jednomu \u00fa\u010detn\u00edmu dokladu odpov\u00edd\u00e1 jeden \u00fa\u010detn\u00ed p\u0159\u00edpad.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak na \u00fa\u010dtov\u00e1n\u00ed stravenek Stravenky jsou jedn\u00edm z\u00a0instrument\u016f, kter\u00e9 se \u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci tzv. cenin, v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 t\u0159\u00eddy 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":12611,"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":[58,400,218,399,364,362,332],"class_list":["post-12610","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-financniho-majetku","tag-uctovani-zuctovacich-vztahu","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12610","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=12610"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12610\/revisions"}],"predecessor-version":[{"id":17610,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12610\/revisions\/17610"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12611"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}