{"id":13839,"date":"2024-02-22T09:21:52","date_gmt":"2024-02-22T08:21:52","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13839"},"modified":"2025-07-31T18:22:54","modified_gmt":"2025-07-31T16:22:54","slug":"jak-uctovat-casove-rozliseni-nakladu-a-vynosu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-casove-rozliseni-nakladu-a-vynosu\/","title":{"rendered":"Jak \u00fa\u010dtovat \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f?"},"content":{"rendered":"

Jak \u00fa\u010dtovat \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f<\/h2>\n

\u010casov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f vypl\u00fdv\u00e1 z\u202fakru\u00e1ln\u00edho principu podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a>, tj. respektov\u00e1n\u00ed obecn\u00e9 \u00fa\u010detn\u00ed z\u00e1sady v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti s\u202fp\u0159\u00edslu\u0161n\u00fdm \u00fa\u010detn\u00edm obdob\u00edm. Typick\u00fdm znakem pro pou\u017eit\u00ed n\u011bkter\u00e9ho z\u202f\u00fa\u010dt\u016f \u010dasov\u00e9ho rozli\u0161en\u00ed (n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, p\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed) je sou\u010dasn\u00e1 p\u0159esn\u00e1 znalost t\u0159\u00ed informac\u00ed: 1. p\u0159esn\u00e9 \u010d\u00e1stky, 2. p\u0159esn\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed a 3. p\u0159esn\u00e9ho \u00fa\u010delu.<\/p>\n

Pro zabezpe\u010den\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv (v praxi nej\u010dast\u011bji \u00fa\u010det 381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed).\u202fJedn\u00e1 se o \u00fa\u010det rozvahov\u00fd aktivn\u00ed, kter\u00fd podl\u00e9h\u00e1 inventarizaci na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f<\/strong><\/p>\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n
V\u00fddajov\u00fd pokladn\u00ed doklad<\/td>\n\u00dahrada n\u00e1jemn\u00e9ho na p\u0159\u00ed\u0161t\u00ed \u00fa\u010detn\u00ed obdob\u00ed<\/td>\nK\u010d 15.000,–<\/td>\n381<\/td>\n211<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nRozpu\u0161t\u011bn\u00ed n\u00e1jemn\u00e9ho v\u202fp\u0159\u00ed\u0161t\u00edm \u00fa\u010detn\u00edm obdob\u00ed<\/td>\nK\u010d 15.000,–<\/td>\n518<\/td>\n381<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

\n

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

Jak \u00fa\u010dtovat \u010dasov\u00e9 rozli\u0161en\u00ed v\u00fdnos\u016f<\/h2>\n

Pro zabezpe\u010den\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00fdnos\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv (v praxi nej\u010dast\u011bji \u00fa\u010det 384 \u2013 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed).\u202fJedn\u00e1 se o \u00fa\u010det rozvahov\u00fd pasivn\u00ed, kter\u00fd podl\u00e9h\u00e1 inventarizaci na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00fdnos\u016f\u00a0<\/strong><\/p>\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n
P\u0159\u00edjmov\u00fd pokladn\u00ed doklad<\/td>\nP\u0159\u00edjem n\u00e1jemn\u00e9ho na p\u0159\u00ed\u0161t\u00ed \u00fa\u010detn\u00ed obdob\u00ed<\/td>\nK\u010d 15.000,–<\/td>\n211<\/td>\n384<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nRozpu\u0161t\u011bn\u00ed n\u00e1jemn\u00e9ho v\u202fp\u0159\u00ed\u0161t\u00edm \u00fa\u010detn\u00edm obdob\u00ed<\/td>\nK\u010d 15.000,–<\/td>\n384<\/td>\n602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"\u00da\u010dtov\u00e1n\u00ed<\/p>\n

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

Pro \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f se pou\u017e\u00edvaj\u00ed \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv, v\u202fpraxi nej\u010dast\u011bji \u00fa\u010dty 381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed a 384 \u2013 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed. V\u202fsouladu s Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, pro \u00fa\u010detn\u00ed jednotky, kter\u00e9 jsou podnikateli \u00fa\u010dtuj\u00edc\u00edmi v\u202fsoustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed, se \u010dasov\u00e9 rozli\u0161en\u00ed nemus\u00ed prov\u00e1d\u011bt v\u202fp\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o nev\u00fdznamn\u00e9 \u010d\u00e1stky a v\u202fp\u0159\u00edpad\u011b pravideln\u011b se opakuj\u00edc\u00edch v\u00fddaj\u016f, pop\u0159\u00edpad\u011b p\u0159\u00edjm\u016f. \u00da\u010detn\u00ed jednotka uprav\u00ed postup \u010dasov\u00e9ho rozli\u0161ov\u00e1n\u00ed polo\u017eek ve sv\u00e9 vnitropodnikov\u00e9 sm\u011brnici.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak \u00fa\u010dtovat \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f \u010casov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f vypl\u00fdv\u00e1 z\u202fakru\u00e1ln\u00edho principu podvojn\u00e9ho \u00fa\u010detnictv\u00ed, tj. respektov\u00e1n\u00ed obecn\u00e9 \u00fa\u010detn\u00ed z\u00e1sady v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti s\u202fp\u0159\u00edslu\u0161n\u00fdm …<\/p>\n","protected":false},"author":12,"featured_media":13840,"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":[58,400,218,399,405,406,362],"class_list":["post-13839","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-nakladu","tag-uctovani-vynosu","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13839","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=13839"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13839\/revisions"}],"predecessor-version":[{"id":17683,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13839\/revisions\/17683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13840"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}