{"id":14105,"date":"2024-03-18T09:49:34","date_gmt":"2024-03-18T08:49:34","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14105"},"modified":"2025-07-31T18:29:54","modified_gmt":"2025-07-31T16:29:54","slug":"jak-uctovat-financni-leasing","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-financni-leasing\/","title":{"rendered":"Jak \u00fa\u010dtovat finan\u010dn\u00ed leasing?"},"content":{"rendered":"

Co je finan\u010dn\u00ed leasing<\/h2>\n

Finan\u010dn\u00ed leasing p\u0159edstavuje jednu z\u202fforem po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Je nutn\u00e9 rozli\u0161ovat aspekty finan\u010dn\u00edho leasingu v\u202f\u00fa\u010detnictv\u00ed, dani z\u202fp\u0159\u00edjm\u016f a dani z\u202fp\u0159idan\u00e9 hodnoty.<\/p>\n

Z\u202fhlediska z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u202fp\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, se finan\u010dn\u00edm leasingem rozum\u00ed p\u0159enech\u00e1n\u00ed hmotn\u00e9ho majetku vlastn\u00edkem k\u202fu\u017eit\u00ed u\u017eivateli za \u00faplatu, pokud<\/p>\n

    \n
  1. je p\u0159i vzniku smlouvy 1. ujedn\u00e1no, \u017ee po uplynut\u00ed sjednan\u00e9 doby p\u0159evede vlastn\u00edk p\u0159edm\u011btu finan\u010dn\u00edho leasingu vlastnick\u00e9 pr\u00e1vo k\u202fn\u011bmu za kupn\u00ed cenu nebo bez\u00faplatn\u011b na u\u017eivatele p\u0159edm\u011btu finan\u010dn\u00edho leasingu, nebo 2. ujedn\u00e1no pr\u00e1vo u\u017eivatele na p\u0159evod,<\/li>\n
  2. ke dni p\u0159evodu vlastnick\u00e9ho pr\u00e1va nen\u00ed kupn\u00ed cena vy\u0161\u0161\u00ed ne\u017e z\u016fstatkov\u00e9 cena vypo\u010dten\u00e1 ze vstupn\u00ed ceny evidovan\u00e9 u vlastn\u00edka, kterou by p\u0159edm\u011bt finan\u010dn\u00edho leasingu m\u011bl p\u0159i rovnom\u011brn\u00e9m odpisov\u00e1n\u00ed bez zv\u00fd\u0161en\u00ed odpisu v\u202fprvn\u00edm roce odpisov\u00e1n\u00ed, s\u202fv\u00fdjimkou p\u0159\u00edpadu, \u017ee by p\u0159edm\u011bt finan\u010dn\u00edho leasingu byl p\u0159i tomto odpisov\u00e1n\u00ed ji\u017e odeps\u00e1n ve v\u00fd\u0161i 100 % vstupn\u00ed ceny,<\/li>\n
  3. je p\u0159i vzniku smlouvy ujedn\u00e1no, \u017ee po dobu trv\u00e1n\u00ed finan\u010dn\u00edho leasingu budou na u\u017eivatele p\u0159evedeny 1. u\u017e\u00edvac\u00ed pr\u00e1va k\u202fp\u0159edm\u011btu leasingu, 2. povinnosti spojen\u00e9 s\u202fp\u00e9\u010d\u00ed o p\u0159edm\u011bt leasingu a 3. rizika spojen\u00e1 s\u202fu\u017e\u00edv\u00e1n\u00edm p\u0159edm\u011btu leasingu a<\/li>\n
  4. je spln\u011bna minim\u00e1ln\u00ed doba finan\u010dn\u00edho leasingu. Doba finan\u010dn\u00edho leasingu se po\u010d\u00edt\u00e1 ode dne, kdy byl p\u0159edm\u011bt finan\u010dn\u00edho leasingu u\u017eivateli p\u0159enech\u00e1n ve stavu zp\u016fsobil\u00e9m obvykl\u00e9mu u\u017e\u00edv\u00e1n\u00ed.<\/li>\n<\/ol>\n

    Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u202fp\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, definuje \u0159adu dal\u0161\u00edch podm\u00ednek pro spln\u011bn\u00ed definice finan\u010dn\u00edho leasingu.<\/p>\n

    \n

    \n

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

    Z\u202f\u00fa\u010detn\u00edho hlediska se \u00fa\u010dtuje zpravidla v\u202fn\u00e1sleduj\u00edc\u00edm po\u0159ad\u00ed transakc\u00ed:<\/p>\n

      \n
    1. Nejprve se pro\u00fa\u010dtuje \u201eprvn\u00ed zv\u00fd\u0161en\u00e1 spl\u00e1tka\u201c, \u201emimo\u0159\u00e1dn\u00e1 spl\u00e1tka\u201c, \u201enult\u00e1 spl\u00e1tka\u201c \u010di \u201eakonta\u010dn\u00ed spl\u00e1tka\u201c. V\u202fpraxi se pou\u017e\u00edv\u00e1 cel\u00e1 \u0159ada pojm\u016f pro jej\u00ed ozna\u010den\u00ed. Proto\u017ee se tato spl\u00e1tka vztahuje na celou dobu trv\u00e1n\u00ed finan\u010dn\u00edho leasingu, je nutn\u00e9 ji \u010dasov\u011b rozli\u0161it pomoc\u00ed \u00fa\u010dtu \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f, tj. \u00fa\u010dtu 381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/li>\n
    2. Tato prvn\u00ed zv\u00fd\u0161en\u00e1 spl\u00e1tka bude \u00fa\u010detn\u011b postupn\u011b rozpou\u0161t\u011bna na vrub n\u00e1klad\u016f v\u202fjednotliv\u00fdch \u00fa\u010detn\u00edch obdob\u00edch.<\/li>\n
    3. B\u011b\u017en\u00e9 spl\u00e1tky budou \u00fa\u010dtov\u00e1ny na vrub n\u00e1klad\u016f za p\u0159edpokladu, \u017ee budou hrazeny pravideln\u011b periodicky ve stejn\u00e9 \u010d\u00e1stce. Pokud by tomu tak nebylo, bylo by nutn\u00e9 b\u011b\u017en\u00e9 spl\u00e1tky rovn\u011b\u017e \u010dasov\u011b rozli\u0161ovat prost\u0159ednictv\u00edm \u00fa\u010dtu 381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/li>\n
    4. Na konci finan\u010dn\u00edho leasingu doch\u00e1z\u00ed bu\u010f k\u202fbez\u00faplatn\u00e9mu p\u0159evodu p\u0159edm\u011btu finan\u010dn\u00edho leasingu nebo k\u202fodkupu za odkupn\u00ed cenu do obchodn\u00edho majetku u\u017eivatele.<\/li>\n<\/ol>\n

      Jak na \u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasingu – praktick\u00fd p\u0159\u00edklad<\/h3>\n\n\n\n\n\n\n\n\n\n
      \u00da\u010detn\u00ed doklad<\/th>\nText<\/th>\n\u010c\u00e1stka<\/th>\nMD<\/th>\nD<\/th>\n<\/tr>\n<\/thead>\n
      V\u00fdpis z bankovn\u00edho \u00fa\u010dtu<\/td>\n\u00dahrada akonta\u010dn\u00ed spl\u00e1tky<\/td>\n100 000 K\u010d<\/td>\n381<\/td>\n221<\/td>\n<\/tr>\n
      Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nPostupn\u00e9 rozpou\u0161t\u011bn\u00ed akonta\u010dn\u00ed spl\u00e1tky<\/td>\n10 000 K\u010d<\/td>\n518<\/td>\n381<\/td>\n<\/tr>\n
      V\u00fdpis z bankovn\u00edho \u00fa\u010dtu<\/td>\n\u00dahrada b\u011b\u017en\u00fdch spl\u00e1tek finan\u010dn\u00edho leasingu<\/td>\n5 000 K\u010d<\/td>\n518<\/td>\n221<\/td>\n<\/tr>\n
      Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nBez\u00faplatn\u00fd p\u0159evod hmotn\u00e9ho majetku po skon\u010den\u00ed finan\u010dn\u00edho leasingu<\/td>\nReproduk\u010dn\u00ed po\u0159izovac\u00ed cena<\/td>\n042<\/td>\n082<\/td>\n<\/tr>\n
      Faktura p\u0159ijat\u00e1<\/td>\nOdkup hmotn\u00e9ho majetku po skon\u010den\u00ed finan\u010dn\u00edho leasingu<\/td>\n90 000 K\u010d<\/td>\n042<\/td>\n321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      \"Karta
      Karta hmotn\u00e9ho majetku v\u202fr\u00e1mci finan\u010dn\u00edho leasingu 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

      Shrnut\u00ed<\/h2>\n

      Institut tzv. finan\u010dn\u00edho leasingu je nutn\u00e9 odli\u0161ovat od tzv. n\u00e1jmu. V\u202fminulosti nesl finan\u010dn\u00ed leasing ozna\u010den\u00ed \u201esmlouva o n\u00e1jmu hmotn\u00e9ho majetku s\u202fn\u00e1slednou koup\u00ed\u201c, od kter\u00e9ho bylo p\u0159ed n\u011bkolika lety upu\u0161t\u011bno a byl zaveden terminus technicus \u201efinan\u010dn\u00ed leasing\u201c. V\u202fr\u00e1mci finan\u010dn\u00edho leasingu jsou u u\u017eivatele hmotn\u00e9ho majetku \u010dasov\u011b rozli\u0161ov\u00e1ny jednotliv\u00e9 spl\u00e1tky.<\/p>\n

      Z\u202fhlediska z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u202fp\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, je na finan\u010dn\u00ed leasing kladena \u0159ada podm\u00ednek, kter\u00e9 mus\u00ed b\u00fdt spln\u011bny pro uplatn\u011bn\u00ed \u010dasov\u011b rozli\u0161en\u00fdch spl\u00e1tek u u\u017eivatele p\u0159edm\u011btu finan\u010dn\u00edho leasingu jako da\u0148ov\u011b uznateln\u00e9ho n\u00e1kladu.<\/p>\n

      Jak \u00fa\u010dtovat finan\u010dn\u00ed leasing v Money S3<\/h3>\n

      K \u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasingu vyu\u017eijete jednotliv\u00e9 \u00fa\u010detn\u00ed doklady, jako jsou bankovn\u00ed v\u00fdpisy a intern\u00ed doklady.<\/p>\n

      Krom\u011b toho m\u016f\u017eete vyu\u017e\u00edt sekci Leasingov\u00fd majetek v z\u00e1lo\u017ece Re\u017eie<\/strong>. V n\u00ed vytvo\u0159\u00edte novou kartu leasingu, ve kter\u00e9 pak evidujete v\u0161echny pot\u0159ebn\u00e9 informace. Z\u00e1rove\u0148 v n\u00ed nastav\u00edte spl\u00e1tkov\u00fd kalend\u00e1\u0159, ve kter\u00e9m m\u016f\u017eete zadat i budouc\u00ed spl\u00e1tky. Z nich n\u00e1sledn\u011b vytvo\u0159\u00edte z\u00e1vazkov\u00e9 doklady, kter\u00e9 za\u00fa\u010dtujete.<\/p>\n

      Tyto z\u00e1vazky pozd\u011bji vlo\u017e\u00edte nap\u0159\u00edklad do p\u0159\u00edkaz\u016f k \u00fahrad\u011b, kter\u00e9 zad\u00e1v\u00e1te v bankovnictv\u00ed. Program je pak sp\u00e1ruje s dan\u00fdmi platbami<\/strong>.<\/p>\n

      V\u0161e tak zvl\u00e1dnete jednodu\u0161e a bez zbyte\u010dn\u00e9ho p\u0159episov\u00e1n\u00ed \u00fadaj\u016f. P\u0159esv\u011bd\u010dte se o tom sami a vyzkou\u0161ejte si Money S3 zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Co je finan\u010dn\u00ed leasing Finan\u010dn\u00ed leasing p\u0159edstavuje jednu z\u202fforem po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Je nutn\u00e9 rozli\u0161ovat aspekty finan\u010dn\u00edho leasingu v\u202f\u00fa\u010detnictv\u00ed, dani z\u202fp\u0159\u00edjm\u016f a dani z\u202fp\u0159idan\u00e9 …<\/p>\n","protected":false},"author":12,"featured_media":14124,"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":[58,400,218,367,332],"class_list":["post-14105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-uctovani-majetku","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14105","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=14105"}],"version-history":[{"count":15,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14105\/revisions"}],"predecessor-version":[{"id":17689,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14105\/revisions\/17689"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14124"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}