{"id":14156,"date":"2024-03-19T09:45:14","date_gmt":"2024-03-19T08:45:14","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14156"},"modified":"2025-07-31T18:40:56","modified_gmt":"2025-07-31T16:40:56","slug":"jak-uctovat-rozdeleni-vysledku-hospodareni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-rozdeleni-vysledku-hospodareni\/","title":{"rendered":"Jak \u00fa\u010dtovat rozd\u011blen\u00ed v\u00fdsledku hospoda\u0159en\u00ed?"},"content":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed rozd\u011blen\u00ed (\u010dist\u00e9ho) \u00fa\u010detn\u00edho zisku<\/h2>\n

K\u202fprvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed se \u010dist\u00fd \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed<\/a> bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed zachyt\u00ed na \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 43 \u2013 V\u00fdsledek hospoda\u0159en\u00ed<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed).<\/p>\n

Pokud m\u00e1 \u010dist\u00fd \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed formu \u010dist\u00e9ho \u00fa\u010detn\u00edho zisku, zachyt\u00ed se po\u010d\u00e1te\u010dn\u00ed stav ve prosp\u011bch \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed. N\u00e1sledn\u00e9 rozd\u011blen\u00ed \u010dist\u00e9ho \u00fa\u010detn\u00edho zisku se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed<\/strong> a ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu, dle d\u016fvodu rozd\u011blen\u00ed \u010dist\u00e9ho \u00fa\u010detn\u00edho zisku<\/strong>.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed rozd\u011blen\u00ed \u00fa\u010detn\u00edho zisku<\/p>\n\n\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
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nPo\u010d\u00e1te\u010dn\u00ed stav \u010dist\u00e9ho \u00fa\u010detn\u00edho zisku<\/td>\nK\u010d 90.000,–<\/td>\n701<\/td>\n431<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nZv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\nK\u010d 10.000,–<\/td>\n431<\/td>\n419<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nZv\u00fd\u0161en\u00ed z\u00e1konn\u00e9ho rezervn\u00edho fondu<\/td>\nK\u010d 10.000,–<\/td>\n431<\/td>\n421<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nZv\u00fd\u0161en\u00ed ostatn\u00edch fond\u016f<\/td>\nK\u010d 10.000,–<\/td>\n431<\/td>\n427<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nP\u0159iznan\u00e9 pod\u00edly na zisku spole\u010dn\u00edk\u016fm<\/td>\nK\u010d 10.000,–<\/td>\n431<\/td>\n364<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nP\u0159eved nerozd\u011blen\u00e9ho zisku do nerozd\u011blen\u00e9ho zisku minul\u00fdch let<\/td>\nK\u010d 50.000,–<\/td>\n431<\/td>\n428<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n
\n
\n
\n Tip redakce\n <\/div>\n
\n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
\n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
\n \"Money\n <\/div>\n\t\t<\/div>\n \n

Jak na \u00fa\u010dtov\u00e1n\u00ed \u00fahrady (\u010dist\u00e9) \u00fa\u010detn\u00ed ztr\u00e1ty<\/h2>\n

Pokud m\u00e1 \u010dist\u00fd \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed formu \u010dist\u00e9 \u00fa\u010detn\u00ed ztr\u00e1ty, zachyt\u00ed se po\u010d\u00e1te\u010dn\u00ed stav na vrub \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed. N\u00e1sledn\u00e1 \u00fahrada \u010dist\u00e9 \u00fa\u010detn\u00ed ztr\u00e1ty se \u00fa\u010dtuje ve prosp\u011bch (D) \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed a na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu, dle d\u016fvodu \u00fahrady \u010dist\u00e9 \u00fa\u010detn\u00ed ztr\u00e1ty<\/strong>.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed \u00fahrady \u00fa\u010detn\u00ed ztr\u00e1ty<\/strong><\/p>\n\n\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
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nPo\u010d\u00e1te\u010dn\u00ed stav \u010dist\u00e9 \u00fa\u010detn\u00ed ztr\u00e1ty<\/td>\nK\u010d 90.000,–<\/td>\n431<\/td>\n701<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nSn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\nK\u010d 10.000,–<\/td>\n419<\/td>\n431<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nSn\u00ed\u017een\u00ed z\u00e1konn\u00e9ho rezervn\u00edho fondu<\/td>\nK\u010d 10.000,–<\/td>\n421<\/td>\n431<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nSn\u00ed\u017een\u00ed ostatn\u00edch fond\u016f<\/td>\nK\u010d 10.000,–<\/td>\n427<\/td>\n431<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nP\u0159edpis pohled\u00e1vky v\u016f\u010di spole\u010dn\u00edk\u016fm na \u00fahradu ztr\u00e1ty<\/td>\nK\u010d 10.000,–<\/td>\n354<\/td>\n431<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nP\u0159evod nerozd\u011blen\u00e9 ztr\u00e1ty do nerozd\u011blen\u00e9 ztr\u00e1ty minul\u00fdch let<\/td>\nK\u010d 50.000,–<\/td>\n429<\/td>\n431<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed rozd\u011blen\u00ed v\u00fdsledku hospoda\u0159en\u00ed pomoc\u00ed Intern\u00edho dokladu (Vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) a roz\u00fa\u010dtovac\u00edch polo\u017eek.<\/strong><\/p>\n

\"\u00da\u010dtov\u00e1n\u00ed
\u00da\u010dtov\u00e1n\u00ed rozd\u011blen\u00ed v\u00fdsledku hospoda\u0159en\u00ed pomoc\u00ed Intern\u00edho dokladu (Vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) a roz\u00fa\u010dtovac\u00edch polo\u017eek.<\/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

\u010cist\u00fd \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed<\/strong> se zachyt\u00ed zpravidla na \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed. V\u202fp\u0159\u00edpad\u011b \u010dist\u00e9ho \u00fa\u010detn\u00edho zisku se po\u010d\u00e1te\u010dn\u00ed stav zachyt\u00ed ve prosp\u011bch tohoto \u00fa\u010dtu, v\u202fp\u0159\u00edpad\u011b \u010dist\u00e9 \u00fa\u010detn\u00ed ztr\u00e1ty na vrub tohoto \u00fa\u010dtu. Na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady doch\u00e1z\u00ed k\u202frozd\u011blen\u00ed tohoto zisku nebo \u00fahrad\u011b t\u00e9to ztr\u00e1ty.<\/p>\n

Rozd\u011blen\u00ed zisku se \u00fa\u010dtuje na vrub \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed, \u00fahrada ztr\u00e1ty ve prosp\u011bch \u00fa\u010dtu 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed. P\u0159\u00edpadn\u00fd nerozd\u011blen\u00fd zisk nebo neuhrazen\u00e1 ztr\u00e1ta se p\u0159ev\u00e1d\u00ed na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let nebo neuhrazen\u00e9 ztr\u00e1ty minul\u00fdch let.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed rozd\u011blen\u00ed (\u010dist\u00e9ho) \u00fa\u010detn\u00edho zisku K\u202fprvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed se \u010dist\u00fd \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed zachyt\u00ed na \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny …<\/p>\n","protected":false},"author":12,"featured_media":14166,"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":[58,400,218,399,404,332],"class_list":["post-14156","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-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14156","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=14156"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14156\/revisions"}],"predecessor-version":[{"id":17691,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14156\/revisions\/17691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14166"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}