{"id":13988,"date":"2024-03-05T14:48:55","date_gmt":"2024-03-05T13:48:55","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13988"},"modified":"2025-07-31T18:28:08","modified_gmt":"2025-07-31T16:28:08","slug":"jak-uctovat-kurzove-rozdily-u-pohledavek-a-zavazku","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-kurzove-rozdily-u-pohledavek-a-zavazku\/","title":{"rendered":"Jak \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly u pohled\u00e1vek a z\u00e1vazk\u016f?"},"content":{"rendered":"

Jak \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly p\u0159i \u00fahrad\u011b cizom\u011bnov\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f<\/h2>\n

Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f existuje n\u011bkolik situac\u00ed, v\u202fnich\u017e se v\u202f\u00fa\u010detnictv\u00ed setk\u00e1v\u00e1me se vznikem kurzov\u00fdch rozd\u00edl\u016f<\/strong>. Prvn\u00edm z\u202fnich jsou kurzov\u00e9 rozd\u00edly p\u0159i \u00fahrad\u011b cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f. Proto\u017ee se pohled\u00e1vky a dluhy zn\u011bj\u00edc\u00ed na ciz\u00ed m\u011bnu \u00fa\u010dtuj\u00ed v\u202f\u010desk\u00e9m \u00fa\u010detnictv\u00ed v\u202f\u010desk\u00e9 m\u011bn\u011b, je nutn\u00e9 prov\u00e1d\u011bt p\u0159ekurzov\u00e1n\u00ed jejich cizom\u011bnov\u00e9 hodnoty na \u010deskou m\u011bnu p\u0159i vzniku a d\u00e1le p\u0159i \u00fahrad\u011b, jsou-li uhrazeny v\u202ftomt\u00e9\u017e \u00fa\u010detn\u00edm obdob\u00ed.<\/p>\n

Rovn\u011b\u017e p\u0159ipome\u0148me, \u017ee \u00fa\u010detn\u00ed jednotka pou\u017e\u00edv\u00e1 pro kurzov\u00e1n\u00ed cizom\u011bnov\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f tzv. \u00fa\u010detn\u00ed kurz, kter\u00fdm se rozum\u00ed bu\u010f aktu\u00e1ln\u00ed kurz \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u202fokam\u017eiku uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu nebo tzv. pevn\u00fd kurz<\/strong>. Pokud tedy \u010din\u00ed \u00fa\u010detn\u00ed kurz \u010desk\u00e9 koruny v\u202f\u00fa\u010detn\u00ed jednotce jinou hodnotu p\u0159i vzniku cizom\u011bnov\u00e9 pohled\u00e1vky \u010di z\u00e1vazku na stran\u011b jedn\u00e9 a jinou hodnotu p\u0159i \u00fahrad\u011b t\u00e9to pohled\u00e1vky \u010di z\u00e1vazku, vznik\u00e1 kurzov\u00fd rozd\u00edl.<\/p>\n

O tomto kurzov\u00e9m rozd\u00edlu se \u00fa\u010dtuje v\u00fdsledkov\u00fdm zp\u016fsobem, tj. v\u202fp\u0159\u00edpad\u011b kurzov\u00e9 ztr\u00e1ty na vrub (MD) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty), v\u202fp\u0159\u00edpad\u011b kurzov\u00e9ho zisku ve prosp\u011bch (D) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky).<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u010d. 1 \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/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
Faktura p\u0159ijat\u00e1<\/td>\nN\u00e1kup zbo\u017e\u00ed<\/td>\nEUR 1.000,–
\nKurz K\u010d 25,–\/EUR
\nK\u010d 25.000,–<\/td>\n		131<\/td>\n321<\/td>\n<\/tr>\n
V\u00fdpis z\u202fEUR bankovn\u00edho \u00fa\u010dtu<\/td>\n\u00dahrada faktury za n\u00e1kup zbo\u017e\u00ed<\/td>\nEUR 1.000,–
\nKurz K\u010d 26,–\/EUR
\nK\u010d 26.000,–<\/td>\n		321<\/td>\n221<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd<\/td>\n\u00a0K\u010d 1.000,–<\/td>\n563<\/td>\n321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Praktick\u00fd p\u0159\u00edklad \u010d. 2 \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/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
Faktura vystaven\u00e1<\/td>\nProdej zbo\u017e\u00ed<\/td>\nEUR 1.000,–
\nKurz K\u010d 25,–\/EUR
\nK\u010d 25.000,–<\/td>\n		311<\/td>\n604<\/td>\n<\/tr>\n
V\u00fdpis z\u202fEUR bankovn\u00edho \u00fa\u010dtu<\/td>\n\u00dahrada faktury za prodej zbo\u017e\u00ed<\/td>\nEUR 1.000,–
\nKurz K\u010d 26,–\/EUR
\nK\u010d 26.000,–<\/td>\n		221<\/td>\n311<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ziskov\u00fd<\/td>\nK\u010d 1.000,–<\/td>\n311<\/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

Jak \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly u neuhrazen\u00fdch cizom\u011bnov\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f k\u202frozvahov\u00e9mu dni<\/strong><\/h2>\n

V\u202fp\u0159\u00edpad\u011b, \u017ee cizom\u011bnov\u00e1 pohled\u00e1vka nebo dluh nejsou uhrazeny k\u202frozvahov\u00e9mu dni, tj. ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, je nutn\u00e9 tyto polo\u017eky p\u0159ekurzovat dle kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u202fposledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed. V\u00fdsledn\u00e1 diference p\u0159edstavuje kurzov\u00fd zisk (v p\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed hodnoty pohled\u00e1vky, v\u202fp\u0159\u00edpad\u011b sn\u00ed\u017een\u00ed hodnoty dluhu) nebo kurzovou ztr\u00e1tu (v p\u0159\u00edpad\u011b sn\u00ed\u017een\u00ed hodnoty pohled\u00e1vky, v\u202fp\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed hodnoty dluhu). Kurzov\u00fd zisk a kurzov\u00e1 ztr\u00e1ta se i v\u202ftomto p\u0159\u00edpad\u011b \u00fa\u010dtuj\u00ed v\u00fdsledkov\u00fdm zp\u016fsobem, tj. s\u202fvyu\u017eit\u00edm nej\u010dast\u011bji \u00fa\u010dt\u016f 663 \u2013 Kurzov\u00fd zisk nebo 563 \u2013 Kurzov\u00e1 ztr\u00e1ta.<\/p>\n

Jakmile budou p\u0159\u00edslu\u0161n\u00e1 pohled\u00e1vka nebo z\u00e1vazek uhrazeny v\u202fn\u00e1sleduj\u00edc\u00edm \u00fa\u010detn\u00edm obdob\u00ed, nesm\u00edme zapomenout p\u0159i v\u00fdpo\u010dtu kurzov\u00e9ho rozd\u00edlu, vzniknuv\u0161\u00edho p\u0159i \u00fahrad\u011b, zohlednit hodnotu pro\u00fa\u010dtovan\u00e9ho kurzov\u00e9ho rozd\u00edlu z\u202fposledn\u00edho dne p\u0159edchoz\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u010d. 3 \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/p>\n\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
Faktura p\u0159ijat\u00e1<\/td>\nN\u00e1kup zbo\u017e\u00ed<\/td>\nEUR 1.000,–
\nKurz K\u010d 25,–\/EUR
\nK\u010d 25.000,–<\/td>\n		131<\/td>\n321<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ziskov\u00fd k\u202frozvahov\u00e9mu dni (kurz \u010cNB K\u010d 24,–\/EUR<\/td>\nK\u010d\u00a0\u00a0 1.000,–<\/td>\n321<\/td>\n663<\/td>\n<\/tr>\n
V\u00fdpis z\u202fbankovn\u00edho \u00fa\u010dtu<\/td>\n\u00dahrada faktury za n\u00e1kup zbo\u017e\u00ed v\u202fn\u00e1sleduj\u00edc\u00edm roce<\/td>\nEUR 1.000,–
\nKurz K\u010d 23,–\/EUR
\nK\u010d 23.000,–<\/td>\n		321<\/td>\n221<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ziskov\u00fd p\u0159i \u00fahrad\u011b<\/td>\nK\u010d 1.000,–<\/td>\n321<\/td>\n663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Praktick\u00fd p\u0159\u00edklad \u010d. 4 \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/p>\n\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
Faktura vystaven\u00e1<\/td>\nProdej zbo\u017e\u00ed<\/td>\nEUR 1.000,–
\nKurz K\u010d 25,–\/EUR
\nK\u010d 25.000,–<\/td>\n		311<\/td>\n604<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd k\u202frozvahov\u00e9mu dni (kurz \u010cNB K\u010d 24,–\/EUR<\/td>\nK\u010d\u00a0\u00a0 1.000,–<\/td>\n563<\/td>\n311<\/td>\n<\/tr>\n
V\u00fdpis z\u202fbankovn\u00edho \u00fa\u010dtu<\/td>\n\u00dahrada faktury za prodej zbo\u017e\u00ed v\u202fn\u00e1sleduj\u00edc\u00edm roce<\/td>\nEUR 1.000,–
\nKurz K\u010d 23,–\/EUR
\nK\u010d 23.000,–<\/td>\n		221<\/td>\n311<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nKurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd p\u0159i \u00fahrad\u011b<\/td>\nK\u010d 1.000,–<\/td>\n563<\/td>\n311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\"N\u00e1hled
N\u00e1hled na vygenerovan\u00fd Intern\u00ed doklad (Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad) kurzov\u00e9 ztr\u00e1ty p\u0159i \u00fahrad\u011b faktury v\u202fciz\u00ed m\u011bn\u011b a jej\u00edho \u00fa\u010dtov\u00e1n\u00ed v\u202fMoney S3.<\/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\u202fp\u0159\u00edpad\u011b cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f mohou vznikat kurzov\u00e9 rozd\u00edly p\u0159i \u00fahrad\u011b. Je to zp\u016fsobeno rozd\u00edln\u00fdm \u00fa\u010detn\u00edm kurzem, kter\u00fdm jsou polo\u017eky p\u0159ekurzov\u00e1ny p\u0159i vzniku oproti jejich p\u0159ekurzov\u00e1n\u00ed p\u0159i \u00fahrad\u011b.<\/p>\n

Kurzov\u00e9 rozd\u00edly mohou u cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f vznikat tak\u00e9 k\u202frozvahov\u00e9mu dni, pokud se kurz \u010cesk\u00e9 n\u00e1rodn\u00ed banky odli\u0161uje od historick\u00e9ho kurzu, pou\u017eit\u00e9ho p\u0159i kurzov\u00e1n\u00ed t\u011bchto polo\u017eek p\u0159i vzniku. O kurzov\u00fdch rozd\u00edlech ziskov\u00fdch se \u00fa\u010dtuje ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (nej\u010dast\u011bji na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky). O kurzov\u00fdch rozd\u00edlech ztr\u00e1tov\u00fdch se \u00fa\u010dtuje na vrub \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (nej\u010dast\u011bji na \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty).<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly p\u0159i \u00fahrad\u011b cizom\u011bnov\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f existuje n\u011bkolik situac\u00ed, v\u202fnich\u017e se v\u202f\u00fa\u010detnictv\u00ed setk\u00e1v\u00e1me se vznikem kurzov\u00fdch rozd\u00edl\u016f. …<\/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":[58,400,218,399,378,362],"class_list":["post-13988","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-ucetnictvi-a-danove-evidence-v-money-s3","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13988","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=13988"}],"version-history":[{"count":16,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13988\/revisions"}],"predecessor-version":[{"id":17687,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13988\/revisions\/17687"}],"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=13988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}