{"id":13877,"date":"2024-02-29T08:30:00","date_gmt":"2024-02-29T07:30:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13877"},"modified":"2025-07-31T18:24:59","modified_gmt":"2025-07-31T16:24:59","slug":"jak-uctovat-kurzove-rozdily-u-cizomenove-pokladny-a-banky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-kurzove-rozdily-u-cizomenove-pokladny-a-banky\/","title":{"rendered":"Jak \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly u cizom\u011bnov\u00e9 pokladny a banky?"},"content":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f p\u0159i pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi valutovou pokladnou a bankovn\u00edm \u00fa\u010dtem<\/h2>\n

V\u202fp\u0159\u00edpad\u011b pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi jednotliv\u00fdmi finan\u010dn\u00edmi \u00fa\u010dty (pokladna, banka) mohou rovn\u011b\u017e vznikat kurzov\u00e9 rozd\u00edly. M\u016f\u017ee se jednat nap\u0159\u00edklad o situaci, v\u202fn\u00ed\u017e je ciz\u00ed m\u011bna p\u0159ev\u00e1d\u011bna z\u202fvalutov\u00e9 pokladny na korunov\u00fd bankovn\u00ed \u00fa\u010det. V\u202ftakov\u00e9m p\u0159\u00edpad\u011b je \u00fabytek cizom\u011bnov\u00fdch pen\u011b\u017en\u00edch prost\u0159edk\u016f z\u202fvalutov\u00e9 pokladny kurzov\u00e1n dle \u00fa\u010detn\u00edho kurzu (aktu\u00e1ln\u00ed kurz \u010cesk\u00e9 n\u00e1rodn\u00ed banky nebo pevn\u00fd kurz). Naproti tomu ulo\u017een\u00ed t\u011bchto cizom\u011bnov\u00fdch pen\u011b\u017en\u00edch prost\u0159edk\u016f na korunov\u00fd bankovn\u00ed \u00fa\u010det p\u0159edstavuje de facto prodej t\u011bchto valutov\u00fdch prost\u0159edk\u016f bance a n\u00e1kup \u010desk\u00e9 m\u011bny. Proto je p\u0159\u00edjem pen\u011b\u017en\u00edch prost\u0159edk\u016f na korunov\u00fd bankovn\u00ed \u00fa\u010det kurzov\u00e1n obchodn\u00edm kurzem banky.<\/p>\n

V\u202fd\u016fsledku toho vznik\u00e1 kurzov\u00fd rozd\u00edl, o n\u011bm\u017e \u00fa\u010dtujeme v\u00fdsledkov\u00fdm zp\u016fsobem, tj. v\u202fp\u0159\u00edpad\u011b kurzov\u00e9ho zisku ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky), v\u202fp\u0159\u00edpad\u011b kurzov\u00e9 ztr\u00e1ty na vrub \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji na \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty).<\/p>\n

Analogicky se \u00fa\u010dtuje i o n\u00e1kupu nebo prodeji ciz\u00ed m\u011bny ve sm\u011bn\u00e1rn\u011b.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u010d. 1 \u00fa\u010dtov\u00e1n\u00ed cizom\u011bnov\u00e9 pokladny a banky<\/p>\n\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
V\u00fddajov\u00fd eurov\u00fd pokladn\u00ed doklad<\/td>\nP\u0159evod valut na korunov\u00fd bankovn\u00ed \u00fa\u010det<\/td>\nEUR 1.000,–
\nKurz K\u010d 25,–\/EUR
\nK\u010d 25.000,–<\/td>\n		261<\/td>\n211<\/td>\n<\/tr>\n
V\u00fdpis z\u202fkorunov\u00e9ho bankovn\u00edho \u00fa\u010dtu<\/td>\nP\u0159evod a transformace valut na \u010desk\u00fd korunov\u00fd bankovn\u00ed \u00fa\u010det<\/td>\nEUR 1.000,–
\nObchodn\u00ed kurz banky K\u010d 26,–\/EUR
\nK\u010d 26.000,–<\/td>\n		221<\/td>\n261<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ziskov\u00fd<\/td>\nK\u010d 1.000,–<\/td>\n261<\/td>\n663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Praktick\u00fd p\u0159\u00edklad \u010d. 2 \u00fa\u010dtov\u00e1n\u00ed cizom\u011bnov\u00e9 pokladny a banky<\/p>\n\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
V\u00fdpis z\u202fkorunov\u00e9ho bankovn\u00edho \u00fa\u010dtu<\/td>\nN\u00e1kup ciz\u00ed m\u011bny od obchodn\u00ed banky<\/td>\nEUR 1.000,–
\nObchodn\u00ed kurz banky K\u010d 25,–\/EUR
\nK\u010d 25.000,–<\/td>\n		261<\/td>\n221<\/td>\n<\/tr>\n
P\u0159\u00edjmov\u00fd eurov\u00fd pokladn\u00ed doklad<\/td>\nP\u0159\u00edjem nakoupen\u00fdch valut od obchodn\u00ed banky do valutov\u00e9 pokladny<\/td>\nEUR 1.000,–
\nKurz banky K\u010d 26,–\/EUR
\nK\u010d 26.000,–<\/td>\n		211<\/td>\n261<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ziskov\u00fd<\/td>\nK\u010d 1.000,–<\/td>\n261<\/td>\n663<\/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

\u00da\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f u valutov\u00e9 pokladny a devizov\u00e9ho bankovn\u00edho \u00fa\u010dtu k\u202frozvahov\u00e9mu dni<\/h2>\n

Vykazuj\u00ed-li valutov\u00e1 pokladna \u010di devizov\u00fd bankovn\u00ed \u00fa\u010det<\/a> nenulov\u00fd kone\u010dn\u00fd stav k\u202frozvahov\u00e9mu dni, tj. k\u202fposledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed, je nutn\u00e9 ocenit tyto polo\u017eky dle kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u202ftomuto rozvahov\u00e9mu dni. V\u00fdsledn\u00e1 diference p\u0159edstavuje kurzov\u00fd rozd\u00edl ziskov\u00fd v\u202fp\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed hodnoty valutov\u00e9 pokladny \u010di devizov\u00e9ho \u00fa\u010dtu nebo kurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd v\u202fp\u0159\u00edpad\u011b sn\u00ed\u017een\u00ed hodnoty valutov\u00e9 pokladny \u010di devizov\u00e9ho bankovn\u00edho \u00fa\u010dtu.<\/p>\n

O tomto kurzov\u00e9m rozd\u00edlu \u00fa\u010dtujeme v\u00fdsledkov\u011b, tj. v\u202fp\u0159\u00edpad\u011b kurzov\u00e9ho zisku ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky), v\u202fp\u0159\u00edpad\u011b kurzov\u00e9 ztr\u00e1ty na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji na \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty).<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u010d. 3 \u00fa\u010dtov\u00e1n\u00ed cizom\u011bnov\u00e9 pokladny a banky<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
<\/td>\n\u00da\u010detn\u00ed kone\u010dn\u00fd stav valutov\u00e9 pokladny<\/td>\nEUR 1.000,–
\nK\u010d 25.000,–<\/td>\n		211<\/td>\nxxx<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nP\u0159ekurzov\u00e1n\u00ed kone\u010dn\u00e9ho stavu valutov\u00e9 pokladny: kurzov\u00fd rozd\u00edl ziskov\u00fd<\/td>\nEUR 1.000,–
\nKurz \u010cNB K\u010d 26,–\/EUR\u00a0 K\u010d 26.000,–
\nK\u010d 1.000,–<\/td>\n		211<\/td>\n663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
<\/td>\n\u00da\u010detn\u00ed kone\u010dn\u00fd stav devizov\u00e9ho bankovn\u00edho \u00fa\u010dtu<\/td>\nEUR 1.000,–
\nK\u010d 25.000,–<\/td>\n		221<\/td>\nXxx<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nP\u0159ekurzov\u00e1n\u00ed kone\u010dn\u00e9ho stavu devizov\u00e9ho bankovn\u00edho \u00fa\u010dtu: kurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd<\/td>\nEUR 1.000,–
\nKurz \u010cNB K\u010d 24,–\/EUR\u00a0 K\u010d 24.000,–
\nK\u010d 1.000,–<\/td>\n		563<\/td>\n221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\"N\u00e1hled
N\u00e1hled na vygenerovan\u00fd pokladn\u00ed doklad kurzov\u00e9 ztr\u00e1ty p\u0159i p\u0159ekurzov\u00e1n\u00ed kone\u010dn\u00e9ho stavu ve valutov\u00e9 pokladn\u011b.<\/figcaption><\/figure>\n

\n

\n

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

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

V\u202fr\u00e1mci p\u0159evodu valutov\u00fdch pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi valutovou pokladnou a korunov\u00fdm bankovn\u00edm \u00fa\u010dtem a naopak mohou vznikat kurzov\u00e9 rozd\u00edly v\u202fd\u016fsledku pou\u017eit\u00ed obchodn\u00edho kurzu obchodn\u00ed banky na stran\u011b jedn\u00e9 a \u00fa\u010detn\u00edho kurzu (aktu\u00e1ln\u00edho denn\u00edho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky nebo pevn\u00e9ho kurzu) v\u202fp\u0159\u00edpad\u011b valutov\u00e9 pokladny na stran\u011b druh\u00e9.<\/p>\n

Rovn\u011b\u017e vznikaj\u00ed kurzov\u00e9 rozd\u00edly v\u202fd\u016fsledku nenulov\u00fdch kone\u010dn\u00fdch z\u016fstatk\u016f valutov\u00e9 pokladny a devizov\u00e9ho bankovn\u00edho \u00fa\u010dtu, pokud se korunov\u00fd kone\u010dn\u00fd stav pen\u011b\u017en\u00edch prost\u0159edk\u016f dle kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u202frozvahov\u00e9mu dni li\u0161\u00ed od korunov\u00e9ho kone\u010dn\u00e9ho stavu, kter\u00fd vyplynul z\u202f\u00fa\u010dtov\u00e1n\u00ed b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed. V\u202fobou p\u0159\u00edpadech se o kurzov\u00fdch rozd\u00edlech \u00fa\u010dtuje v\u00fdsledkov\u00fdm zp\u016fsobem, tj. v\u202fp\u0159\u00edpad\u011b kurzov\u00e9ho zisku ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky), v\u202fp\u0159\u00edpad\u011b kurzov\u00e9 ztr\u00e1ty na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji na \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty).<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f p\u0159i pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi valutovou pokladnou a bankovn\u00edm \u00fa\u010dtem V\u202fp\u0159\u00edpad\u011b pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi jednotliv\u00fdmi finan\u010dn\u00edmi \u00fa\u010dty (pokladna, banka) mohou rovn\u011b\u017e …<\/p>\n","protected":false},"author":12,"featured_media":13927,"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],"class_list":["post-13877","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"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13877","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=13877"}],"version-history":[{"count":39,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13877\/revisions"}],"predecessor-version":[{"id":17685,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13877\/revisions\/17685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13927"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}