{"id":12634,"date":"2023-11-21T08:00:00","date_gmt":"2023-11-21T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12634"},"modified":"2025-07-15T11:41:40","modified_gmt":"2025-07-15T09:41:40","slug":"jak-uctovat-o-opravnych-polozkach-k-zasobam","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-opravnych-polozkach-k-zasobam\/","title":{"rendered":"Jak \u00fa\u010dtovat o opravn\u00fdch polo\u017ek\u00e1ch k z\u00e1sob\u00e1m?"},"content":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed tvorby opravn\u00fdch polo\u017eek k z\u00e1sob\u00e1m<\/h2>\n

Opravn\u00e1 polo\u017eka obecn\u011b p\u0159edstavuje respektov\u00e1n\u00ed z\u00e1sady opatrnosti v\u00a0r\u00e1mci finan\u010dn\u00edho \u00fa\u010detnictv\u00ed. Z\u00e1sada opatrnosti vych\u00e1z\u00ed z\u00a0pravidla, \u017ee aktiva a zisky nenadhodnocujeme a pasiva a ztr\u00e1ty nepodhodnocujeme.\u00a0<\/p>\n

Pokud je tedy historick\u00e1 hodnota z\u00e1soby v\u00a0\u00fa\u010detnictv\u00ed ve vy\u0161\u0161\u00ed hodnot\u011b ne\u017e tzv. b\u011b\u017en\u00e1 realizovateln\u00e1 hodnota (cena, za kterou by bylo mo\u017en\u00e9 danou z\u00e1sobu prodat po ode\u010dten\u00ed n\u00e1klad\u016f spojen\u00fdch s\u00a0prodejem), je dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f tvo\u0159ena opravn\u00e1 polo\u017eka k\u00a0z\u00e1sob\u011b ve v\u00fd\u0161i tohoto rozd\u00edlu.<\/p>\n

V\u00a0p\u0159\u00edpad\u011b, \u017ee by historick\u00e1 hodnota z\u00e1soby v\u00a0\u00fa\u010detnictv\u00ed byla v ni\u017e\u0161\u00ed hodnot\u011b ne\u017e tzv. b\u011b\u017en\u00e1 realizovateln\u00e1 hodnota (cena, za kterou by bylo mo\u017en\u00e9 danou z\u00e1sobu prodat po ode\u010dten\u00ed n\u00e1klad\u016f spojen\u00fdch s\u00a0prodejem), opravn\u00e1 polo\u017eka se v\u00a0duchu respektov\u00e1n\u00ed z\u00e1sady opatrnosti tvo\u0159it nebude.<\/p>\n

Opravn\u00e1 polo\u017eka tedy p\u0159edstavuje n\u00e1stroj pro zachycen\u00ed p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed hodnoty z\u00e1sob. Lze toti\u017e o\u010dek\u00e1vat \u017ee se tzv. b\u011b\u017en\u00e1 realizovateln\u00e1 hodnota vr\u00e1t\u00ed na p\u016fvodn\u00ed \u00farove\u0148 a vytvo\u0159en\u00e1 opravn\u00e1 polo\u017eka bude rozpu\u0161t\u011bna.<\/p>\n

O opravn\u00fdch polo\u017ek\u00e1ch se \u00fa\u010dtuje nep\u0159\u00edmo, tzn. \u017ee se o p\u0159echodn\u00e9m zv\u00fd\u0161en\u00ed nebo sn\u00ed\u017een\u00ed hodnoty ne\u00fa\u010dtuje p\u0159\u00edmo na majetkov\u00e9m \u00fa\u010dtu z\u00e1sob, n\u00fdbr\u017e pomoc\u00ed \u00fa\u010dt\u016f opravn\u00fdch polo\u017eek k\u00a0z\u00e1sob\u00e1m.<\/p>\n

Tvorba opravn\u00e9 polo\u017eky se \u00fa\u010dtuje na vrub n\u00e1kladov\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 55, nej\u010dast\u011bji 559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek a ve prosp\u011bch \u00fa\u010dtu opravn\u00e9 polo\u017eky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 19 \u2013 Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m<\/strong>.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed tvorby opravn\u00fdch polo\u017eek<\/h3>\n\n\n\n\n\n
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\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

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Text<\/p>\n<\/td>\n

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\u010c\u00e1stka<\/p>\n<\/td>\n

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MD<\/p>\n<\/td>\n

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D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

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Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

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Tvorba opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m<\/p>\n<\/td>\n

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K\u010d 15.000,–<\/p>\n<\/td>\n

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559<\/p>\n<\/td>\n

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19x<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Uk\u00e1zka tvorby opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m k\u00a031. 12. 2023 na \u010d\u00e1stku K\u010d 15.000,– s\u00a0\u00fa\u010dtov\u00e1n\u00edm 559 \/ 196. Tla\u010d\u00edtkem za\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek se vygeneruje intern\u00ed doklad a za\u00fa\u010dtuje dle nastaven\u00ed opravn\u00e9 polo\u017eky do \u00fa\u010detn\u00edho den\u00edku.<\/p>\n

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St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n <\/div>\n <\/b><\/p>\n

Jak na \u00fa\u010dtov\u00e1n\u00ed rozpou\u0161t\u011bn\u00ed opravn\u00fdch polo\u017eek k z\u00e1sob\u00e1m\u00a0<\/h2>\n

Jestli\u017ee pominou d\u016fvody pro existenci opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m, opravn\u00e1 polo\u017eka se rozpust\u00ed \u00fa\u010detn\u00edm z\u00e1pisem opa\u010dn\u00fdm, ne\u017e kter\u00fdm byla opravn\u00e1 polo\u017eka tvo\u0159ena, tj. na vrub \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 19 \u2013 Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m a ve prosp\u011bch \u00fa\u010dtu 559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek<\/strong>.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed rozpou\u0161t\u011bn\u00ed opravn\u00fdch polo\u017eek<\/h3>\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Text<\/p>\n<\/td>\n

\n

\u010c\u00e1stka<\/p>\n<\/td>\n

\n

MD<\/p>\n<\/td>\n

\n

D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Rozpu\u0161t\u011bn\u00ed opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m<\/p>\n<\/td>\n

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K\u010d 15.000,–<\/p>\n<\/td>\n

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19x<\/p>\n<\/td>\n

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559<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Jak na \u00fa\u010dtov\u00e1n\u00ed inventarizace opravn\u00fdch polo\u017eek k z\u00e1sob\u00e1m<\/h2>\n

Pro ka\u017edou opravnou polo\u017eku mus\u00ed \u00fa\u010detn\u00ed jednotka vyhotovit kartu opravn\u00e9 polo\u017eky, p\u0159i\u010dem\u017e opravn\u00e1 polo\u017eka podl\u00e9h\u00e1 inventarizaci co do v\u00fd\u0161e a co do opr\u00e1vn\u011bnosti jej\u00ed tvorby.<\/p>\n

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

Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m p\u0159edstavuj\u00ed z\u00e1kladn\u00ed n\u00e1stroj pro zabezpe\u010den\u00ed z\u00e1sady opatrnosti finan\u010dn\u00edho \u00fa\u010detnictv\u00ed. Opravn\u00e9 polo\u017eky se tvo\u0159\u00ed na vrub n\u00e1klad\u016f a rozpou\u0161t\u011bj\u00ed ve prosp\u011bch t\u00e9ho\u017e n\u00e1kladov\u00e9ho \u00fa\u010dtu. Opravn\u00e9 polo\u017eky p\u0159edstavuj\u00ed n\u00e1stroj pro zachycen\u00ed \u201ep\u0159echodn\u00e9ho\u201c a sou\u010dasn\u011b \u201esn\u00ed\u017een\u00ed\u201c hodnoty z\u00e1sob. O tvorb\u011b a rozpou\u0161t\u011bn\u00ed opravn\u00fdch polo\u017eek se \u00fa\u010dtuje nep\u0159\u00edmou metodou, tj. tvorba i rozpou\u0161t\u011bn\u00ed opravn\u00e9 polo\u017eky se ne\u00fa\u010dtuje p\u0159\u00edmo na majetkov\u00fd \u00fa\u010det z\u00e1sob, n\u00fdbr\u017e nep\u0159\u00edmo pomoc\u00ed \u00fa\u010dtu opravn\u00fdch polo\u017eek, kter\u00fd se nach\u00e1z\u00ed v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 19 \u00fa\u010dtov\u00e9 t\u0159\u00eddy 1 \u2013 Z\u00e1soby, proto\u017ee v\u00a0t\u00e9to \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b se nach\u00e1z\u00ed aktiva, k\u00a0nim\u017e je opravn\u00e1 polo\u017eka tvo\u0159ena.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed tvorby opravn\u00fdch polo\u017eek k z\u00e1sob\u00e1m Opravn\u00e1 polo\u017eka obecn\u011b p\u0159edstavuje respektov\u00e1n\u00ed z\u00e1sady opatrnosti v\u00a0r\u00e1mci finan\u010dn\u00edho \u00fa\u010detnictv\u00ed. Z\u00e1sada opatrnosti vych\u00e1z\u00ed z\u00a0pravidla, \u017ee aktiva a …<\/p>\n","protected":false},"author":12,"featured_media":12635,"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":[58,400,218,399,361,362,332],"class_list":["post-12634","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-zasob","tag-uctovani-zuctovacich-vztahu","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12634","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=12634"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12634\/revisions"}],"predecessor-version":[{"id":17615,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12634\/revisions\/17615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12635"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}