{"id":13178,"date":"2025-03-12T14:06:42","date_gmt":"2025-03-12T13:06:42","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13178"},"modified":"2025-03-12T14:06:45","modified_gmt":"2025-03-12T13:06:45","slug":"ucet-383-vydaje-pristich-obdobi-co-to-je-a-jak-je-uctovat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucet-383-vydaje-pristich-obdobi-co-to-je-a-jak-je-uctovat\/","title":{"rendered":"\u00da\u010det 383 \u2013 v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed: co to je a jak je \u00fa\u010dtovat"},"content":{"rendered":"<p>V \u00fa\u010detnictv\u00ed plat\u00ed tzv. akru\u00e1ln\u00ed princip, tedy z\u00e1sada, podle kter\u00e9 mus\u00ed b\u00fdt <strong>\u00fa\u010detn\u00ed transakce zaznamen\u00e1ny, kdy\u017e k nim dojde<\/strong>, ne kdy\u017e \u00fa\u010detn\u00ed jednotka p\u0159ij\u00edm\u00e1 \u010di vyd\u00e1v\u00e1 pen\u00edze.<\/p>\n<p>Na p\u0159elomu roku (\u00fa\u010detn\u00edho obdob\u00ed) se ale snadno stane, \u017ee dostanete fakturu, kterou zaplat\u00edte a\u017e v n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edci (v dal\u0161\u00edm \u00fa\u010detn\u00edm obdob\u00ed). Stane se tak n\u00e1kladem jednoho obdob\u00ed, ale v\u00fddajem toho n\u00e1sleduj\u00edc\u00edho. Tyto nesrovnalosti \u0159e\u0161\u00ed tzv. <strong>p\u0159echodn\u00e9 \u00fa\u010dty<\/strong>:<\/p>\n<ul>\n<li>381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed,<\/li>\n<li>383 \u2013 V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed,<\/li>\n<li>383 \u2013 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed,<\/li>\n<li>385 \u2013 P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-funguje-uctovani-na-prechodnych-uctech\/\">\u00da\u010dtov\u00e1n\u00ed na p\u0159echodn\u00fdch \u00fa\u010dtech<\/a> se v\u011bnujeme v samostatn\u00e9m \u010dl\u00e1nku. Nyn\u00ed se zam\u011b\u0159\u00edme na \u00fa\u010det 383.<\/p>\n<h2>Co jsou v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h2>\n<p>V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed znamenaj\u00ed <strong>n\u00e1klady, kter\u00e9 vznikaj\u00ed v aktu\u00e1ln\u00edm \u00fa\u010detn\u00edm obdob\u00ed <\/strong>(nap\u0159\u00edklad v prosinci 2023), ale budou <strong>uhrazeny a\u017e v n\u00e1sleduj\u00edc\u00edm obdob\u00ed<\/strong> (nap\u0159\u00edklad v lednu 2024).<\/p>\n<p>K jejich za\u00fa\u010dtov\u00e1n\u00ed slou\u017e\u00ed <strong>\u00fa\u010det 383<\/strong>, na kter\u00fd uvedete, komu, kolik a za co zaplat\u00edte. Nej\u010dast\u011bji se na \u00fa\u010dtu 383 \u00fa\u010dtuje o n\u00e1jemn\u00e9m placen\u00e9m zp\u011btn\u011b (za uplynul\u00fd m\u011bs\u00edc), o pr\u00e9mi\u00edch a odm\u011bn\u00e1ch, kter\u00e9 se vypl\u00e1c\u00ed po skon\u010den\u00ed roku, nebo t\u0159eba p\u0159i vy\u00fa\u010dtov\u00e1n\u00ed energi\u00ed.<\/p>\n<h2>N\u00e1klady vs. v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h2>\n<p>Podobn\u011b jako v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed mohou vznikat i n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed. To znamen\u00e1, \u017ee je uhrad\u00edte v aktu\u00e1ln\u00edm \u00fa\u010detn\u00edm obdob\u00ed (je to v\u00e1\u0161 v\u00fddaj), ale da\u0148ov\u00fd doklad za n\u011b dostanete a\u017e v obdob\u00ed n\u00e1sleduj\u00edc\u00edm \u2013 a a\u017e tehdy je m\u016f\u017eete jako n\u00e1klad za\u00fa\u010dtovat.<\/p>\n<p>Abyste na konci \u00fa\u010detn\u00edho obdob\u00ed m\u011bli p\u0159ehled o aktu\u00e1ln\u00edm stavu financ\u00ed, vyu\u017eijete p\u0159echodn\u00fd <strong>\u00fa\u010det 381 pro n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/strong>. M\u016f\u017ee j\u00edt nap\u0159\u00edklad o platbu n\u00e1jmu p\u0159edem.<\/p>\n<h2>Rozvahov\u00e9 \u00fa\u010dty v\u00fddaj\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h2>\n<p>C\u00edlem p\u0159echodn\u00fdch \u00fa\u010dt\u016f je zaji\u0161t\u011bn\u00ed <strong>v\u011bcn\u00e9 a \u010dasov\u00e9 spr\u00e1vnosti v\u00fdsledku hospoda\u0159en\u00ed<\/strong> v rozvaze (rozvahov\u00fdch \u00fa\u010dtech). Ten se po\u010d\u00edt\u00e1 jako rozd\u00edl v\u00fdnos\u016f a n\u00e1klad\u016f za dan\u00e9 \u00fa\u010detn\u00ed obdob\u00ed.<\/p>\n<p>Pokud m\u00e1 ale firma v dan\u00e9m obdob\u00ed n\u00e1klad, kter\u00fd by do \u00fa\u010detnictv\u00ed zanesla a\u017e v n\u00e1sleduj\u00edc\u00edm obdob\u00ed (kdy jej zaplat\u00ed a dostane da\u0148ov\u00fd doklad), v\u00fdsledek hospoda\u0159en\u00ed by byl zkreslen\u00fd, a t\u00edm i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dan-z-prijmu-fyzickych-a-pravnickych-osob-jak-se-pocita-a-na-koho-se-vztahuje\/\">z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f<\/a>.<\/p>\n<p>V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed v rozvaze proto uvedete pr\u00e1v\u011b na \u00fa\u010dtu 383.<\/p>\n<figure id=\"attachment_13186\" aria-describedby=\"caption-attachment-13186\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13186\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-rdne-stock-project-7821543-1024x683.jpg\" alt=\"\u00da\u010detnictv\u00ed mus\u00ed jasn\u011b a p\u0159esn\u011b vypov\u00eddat o finan\u010dn\u00edm stavu firmy.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-rdne-stock-project-7821543-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-rdne-stock-project-7821543-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-rdne-stock-project-7821543-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-rdne-stock-project-7821543-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-rdne-stock-project-7821543-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-rdne-stock-project-7821543.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-13186\" class=\"wp-caption-text\">\u00da\u010detnictv\u00ed mus\u00ed jasn\u011b a p\u0159esn\u011b vypov\u00eddat o finan\u010dn\u00edm stavu firmy.<\/figcaption><\/figure>\n<h2>\u00da\u010dtov\u00e1n\u00ed v\u00fddaj\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h2>\n<p>Na \u00fa\u010det 383 \u00fa\u010dtujeme, pokud n\u00e1klady souvis\u00ed s dan\u00fdm \u00fa\u010detn\u00edm obdob\u00edm, ale k rozvahov\u00e9mu dni (ke konci obdob\u00ed) se neuskute\u010dnil v\u00fddaj \u2013 tedy bude zaplacen a\u017e v n\u00e1sleduj\u00edc\u00edm obdob\u00ed.<\/p>\n<p>Mus\u00edme ale zn\u00e1t:<\/p>\n<ul>\n<li>v\u00fd\u0161i n\u00e1kladu (budouc\u00edho v\u00fddaje), tedy kolik zaplat\u00edme,<\/li>\n<li>jeho \u00fa\u010del, tedy za co plat\u00edme,<\/li>\n<li>a komu zaplat\u00edme.<\/li>\n<\/ul>\n<p>Pokud n\u011bco z toho nezn\u00e1me, ne\u0161lo by o v\u00fddaj p\u0159\u00ed\u0161t\u00edho obdob\u00ed, ale o tzv. <a href=\"https:\/\/portal.pohoda.cz\/dane-ucetnictvi-mzdy\/ucetnictvi\/dohadne-polozky-v-praxi\/\" target=\"_blank\" rel=\"noopener\">dohadnou polo\u017eku<\/a>. Jejich \u00fa\u010dtov\u00e1n\u00ed se v\u011bnujeme v samostatn\u00e9m \u010dl\u00e1nku.<\/p>\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                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\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\/13178\">\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\/13178\">\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>V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed \u2013 p\u0159\u00edklady<\/h2>\n<p>Jak na \u00fa\u010dtov\u00e1n\u00ed v\u00fddaj\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed si uk\u00e1\u017eeme <strong>na jednoduch\u00e9m p\u0159\u00edkladu<\/strong>:<\/p>\n<p>Firma Tapety s.r.o. m\u00e1 pronajat\u00e9 prostory v obchodn\u00edm dom\u011b. Ob\u011b strany spolu uzav\u0159ely smlouvu. N\u00e1jemn\u00e9 za vyu\u017e\u00edv\u00e1n\u00ed prostor v prosinci m\u00e1 firma uhradit v lednu n\u00e1sleduj\u00edc\u00edho roku.<\/p>\n<p>Proto\u017ee ale v\u00ed, o jakou \u010d\u00e1stku p\u016fjde (na z\u00e1klad\u011b smlouvy), <strong>mus\u00ed n\u00e1jemn\u00e9 jako n\u00e1klad uv\u00e9st ve sv\u00e9m \u00fa\u010detnictv\u00ed<\/strong>, aby v\u011brn\u011b ukazovalo skute\u010dnost. I kdy\u017e fakturu z\u00edsk\u00e1 a\u017e v lednu, kdy ji tak\u00e9 zaplat\u00ed.<\/p>\n<p>Proto \u00fa\u010detn\u00ed firmy Tapety s.r.o. ud\u011bl\u00e1 n\u00e1sleduj\u00edc\u00ed kroky:<\/p>\n<ul>\n<li>Na z\u00e1klad\u011b smlouvy za\u00fa\u010dtuje v prosinci v\u00fddaj p\u0159\u00ed\u0161t\u00edho obdob\u00ed na \u00fa\u010det 383.<\/li>\n<li>Jakmile v lednu p\u0159ijme a zaplat\u00ed fakturu, za\u00fa\u010dtuje ji jako v\u00fddaj.<\/li>\n<\/ul>\n<p>M\u016f\u017ee se st\u00e1t, \u017ee k v\u00fddaji n\u00e1sleduj\u00edc\u00edho obdob\u00ed dojde v jin\u00e9 m\u011bn\u011b ne\u017e v korun\u00e1ch. Nap\u0159\u00edklad kdy\u017e budete platit n\u00e1jem na zahrani\u010dn\u00edm veletrhu v eurech. Z\u00e1kon o \u00fa\u010detnictv\u00ed ne\u0159e\u0161\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/casove-rozliseni-v-cizi-mene-postup-podle-interpretace-narodni-ucetni-rady\/\">\u010dasov\u00e9 rozli\u0161en\u00ed v ciz\u00ed m\u011bn\u011b<\/a>, pouze to, \u017ee pohled\u00e1vky a z\u00e1vazky v ciz\u00ed m\u011bn\u011b je pot\u0159eba p\u0159epo\u010d\u00edtat na koruny, a to takto:<\/p>\n<ul>\n<li>k datu vzniku n\u00e1kladu kurzem \u00fa\u010detn\u00ed jednotky, kter\u00fd m\u00e1 uveden\u00fd ve <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/vyuziti-internich-smernic-v-danich-a-ucetnictvi\/\">vnit\u0159n\u00ed sm\u011brnici<\/a>,<\/li>\n<li>k rozvahov\u00e9mu dni aktu\u00e1ln\u00edm kurzem \u010cNB.<\/li>\n<\/ul>\n<p>Pokud vznikne kurzov\u00fd rozd\u00edl, mus\u00ed se pro\u00fa\u010dtovat.<\/p>\n<p>V\u00fddaje p\u0159\u00ed\u0161t\u00edho obdob\u00ed maj\u00ed charakter z\u00e1vazk\u016f, tak\u017ee u nich hroz\u00ed <strong>riziko kurzov\u00e9ho rozd\u00edlu<\/strong>. Proto se mus\u00ed prov\u00e9st kurzov\u00fd p\u0159epo\u010det (k rozvahov\u00e9mu dni) a kurzov\u00fd rozd\u00edl pro\u00fa\u010dtovat.<\/p>\n<h2>Jak pom\u016f\u017ee \u00fa\u010detn\u00ed program Money S3<\/h2>\n<p>K \u00fa\u010dtov\u00e1n\u00ed v\u00fddaj\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed pou\u017eijte \u00fa\u010detn\u00ed software. Vyu\u017eijte t\u0159eba n\u00e1\u0161 Money S3. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Zdarma ho m\u016f\u017eete vyzkou\u0161et<\/a> po neomezen\u011b dlouhou dobu, limitovan\u00ed jste jen po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V \u00fa\u010detnictv\u00ed plat\u00ed tzv. akru\u00e1ln\u00ed princip, tedy z\u00e1sada, podle kter\u00e9 mus\u00ed b\u00fdt \u00fa\u010detn\u00ed transakce zaznamen\u00e1ny, kdy\u017e k nim dojde, ne kdy\u017e \u00fa\u010detn\u00ed jednotka p\u0159ij\u00edm\u00e1 \u010di &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13179,"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":[99],"class_list":["post-13178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13178","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13178"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13178\/revisions"}],"predecessor-version":[{"id":16973,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13178\/revisions\/16973"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13179"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}