{"id":14300,"date":"2024-04-05T14:00:09","date_gmt":"2024-04-05T12:00:09","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14300"},"modified":"2025-07-31T19:04:12","modified_gmt":"2025-07-31T17:04:12","slug":"jak-uctovat-o-otevirani-a-uzavirani-uctu-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-otevirani-a-uzavirani-uctu-v-ucetnictvi\/","title":{"rendered":"Jak \u00fa\u010dtovat o otev\u00edr\u00e1n\u00ed a uzav\u00edr\u00e1n\u00ed \u00fa\u010dt\u016f v \u00fa\u010detnictv\u00ed?"},"content":{"rendered":"<h2>Jak na otev\u00edr\u00e1n\u00ed \u00fa\u010dt\u016f v \u00fa\u010detnictv\u00ed<\/h2>\n<p>K\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed vykazuj\u00ed <strong> po\u010d\u00e1te\u010dn\u00ed stavy pouze \u00fa\u010dty rozvahov\u00e9, tj. \u00fa\u010dty aktivn\u00ed a \u00fa\u010dty pasivn\u00ed <\/strong> . \u00da\u010dty v\u00fdsledkov\u00e9, tj. \u00fa\u010dty n\u00e1kladov\u00e9 a \u00fa\u010dty v\u00fdnosov\u00e9, po\u010d\u00e1te\u010dn\u00ed stavy k\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed nevykazuj\u00ed. Vypl\u00fdv\u00e1 to ze skute\u010dnosti, \u017ee kone\u010dn\u00e9 stavy v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f na konci \u00fa\u010detn\u00edho obdob\u00ed vch\u00e1zej\u00ed do v\u00fdsledku hospoda\u0159en\u00ed (\u010dist\u00fd \u00fa\u010detn\u00ed zisk nebo \u010dist\u00e1 \u00fa\u010detn\u00ed ztr\u00e1ta), kter\u00fd je vyk\u00e1z\u00e1n k\u00a0prvn\u00edmu dni n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed jako sou\u010d\u00e1st vlastn\u00edho kapit\u00e1lu.<\/p>\n<p>Ka\u017ed\u00fd ten kter\u00fd rozvahov\u00fd \u00fa\u010det aktivn\u00ed vykazuje po\u010d\u00e1te\u010dn\u00ed stav na stran\u011b \u201em\u00e1 d\u00e1ti\u201c (MD), ka\u017ed\u00fd ten kter\u00fd rozvahov\u00fd \u00fa\u010det pasivn\u00ed vykazuje po\u010d\u00e1te\u010dn\u00ed stav na stran\u011b \u201edal\u201c (D). Proto\u017ee zachycen\u00ed po\u010d\u00e1te\u010dn\u00edho stavu na p\u0159\u00edslu\u0161n\u00e9m rozvahov\u00e9m \u00fa\u010dtu je realizov\u00e1no podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, je nutn\u00e9 m\u00edt k\u00a0dispozici konkr\u00e9tn\u00ed \u201eproti\u00fa\u010det\u201c. Za t\u00edmto \u00fa\u010delem je v\u00a0\u00fa\u010dtov\u00e9 osnov\u011b (pota\u017emo \u00fa\u010dtov\u00e9m rozvrhu \u00fa\u010detn\u00ed jednotky) z\u0159\u00edzen \u00fa\u010det 701 &#8211;\u00a0 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd, kter\u00fd pln\u00ed \u201etechnickou\u201c funkci, aby bylo mo\u017en\u00e9 podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem otev\u0159\u00edt ten kter\u00fd aktivn\u00ed a pasivn\u00ed \u00fa\u010det v\u00a0\u00fa\u010detnictv\u00ed k\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed a zachytit jeho po\u010d\u00e1te\u010dn\u00ed stav na spr\u00e1vn\u00e9 stran\u011b MD nebo D.<\/p>\n<p>Obecn\u011b lze \u0159\u00edci, \u017ee po\u010d\u00e1te\u010dn\u00ed stav rozvahov\u00fdch \u00fa\u010dt\u016f aktivn\u00edch se zachyt\u00ed podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, kdy \u00fa\u010dtujeme na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho aktivn\u00edho \u00fa\u010dtu a ve prosp\u011bch (D) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd. Po\u010d\u00e1te\u010dn\u00ed stav rozvahov\u00fdch \u00fa\u010dt\u016f pasivn\u00edch se zachyt\u00ed podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, kdy \u00fa\u010dtujeme na vrub (MD) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd a ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho pasivn\u00edho \u00fa\u010dtu, tj.<\/p>\n<ul>\n<li>Po\u010d\u00e1te\u010dn\u00ed stav rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho<\/li>\n<\/ul>\n<p>(MD) Rozvahov\u00fd \u00fa\u010det aktivn\u00ed \/ (D) 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd<\/p>\n<ul>\n<li>Po\u010d\u00e1te\u010dn\u00ed stav rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho<\/li>\n<\/ul>\n<p>(MD) 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd \/ (D) Rozvahov\u00fd \u00fa\u010det pasivn\u00ed<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad otev\u00edr\u00e1n\u00ed \u00fa\u010dtu v \u00fa\u010detnictv\u00ed<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav pohled\u00e1vky<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0\u00a0\u00a010.000,&#8211;<\/td>\n<td>\u00a0311<\/td>\n<td>\u00a0701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav z\u00e1soby materi\u00e1lu na sklad\u011b<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0\u00a0\u00a015.000,&#8211;<\/td>\n<td>\u00a0112<\/td>\n<td>\u00a0701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav obchodn\u00edch dluh\u016f<\/td>\n<td>\u00a0K\u010d\u00a0\u00a0\u00a0\u00a0 \u00a020.000,&#8211;<\/td>\n<td>\u00a0701<\/td>\n<td>\u00a0321<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>\u00a0K\u010d 2.000.000,&#8211;<\/td>\n<td>\u00a0701<\/td>\n<td>\u00a0411<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<h2>Uzav\u00edr\u00e1n\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/h2>\n<p>K\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed vykazuj\u00ed rozvahov\u00e9 \u00fa\u010dty aktivn\u00ed a rozvahov\u00e9 \u00fa\u010dty pasivn\u00ed kone\u010dn\u00e9 stavy, kter\u00e9 se podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem p\u0159ev\u00e1d\u011bj\u00ed na \u201ez\u00e1v\u011brkov\u00fd\u201c \u00fa\u010det 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd.<\/p>\n<p>Ka\u017ed\u00fd ten kter\u00fd rozvahov\u00fd \u00fa\u010det aktivn\u00ed vykazuje zpravidla kone\u010dn\u00fd stav na stran\u011b \u201em\u00e1 d\u00e1ti\u201c (MD), ka\u017ed\u00fd ten kter\u00fd rozvahov\u00fd \u00fa\u010det pasivn\u00ed vykazuje zpravidla kone\u010dn\u00fd stav na stran\u011b \u201edal\u201c (D). P\u0159evod kone\u010dn\u00fdch stav\u016f jednotliv\u00fdch \u00fa\u010dt\u016f rozvahov\u00fdch je realizov\u00e1n podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem na \u00fa\u010det 702 &#8211; Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd, kter\u00fd pln\u00ed \u201etechnickou\u201c funkci, aby bylo mo\u017en\u00e9 podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem uzav\u0159\u00edt ten kter\u00fd aktivn\u00ed a pasivn\u00ed \u00fa\u010det v\u00a0\u00fa\u010detnictv\u00ed k\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>Obecn\u011b lze \u0159\u00edci, \u017ee kone\u010dn\u00fd stav rozvahov\u00fdch \u00fa\u010dt\u016f aktivn\u00edch se zachyt\u00ed podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, kdy \u00fa\u010dtujeme ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho aktivn\u00edho \u00fa\u010dtu a na vrub (MD) \u00fa\u010dtu 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd. Kone\u010dn\u00fd stav rozvahov\u00fdch \u00fa\u010dt\u016f pasivn\u00edch se zachyt\u00ed podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, kdy \u00fa\u010dtujeme na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho pasivn\u00edho \u00fa\u010dtu a ve prosp\u011bch (D) \u00fa\u010dtu 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd, tj.<\/p>\n<ul>\n<li>Kone\u010dn\u00fd stav rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho<\/li>\n<\/ul>\n<p>(MD) 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd \/ (D) Rozvahov\u00fd \u00fa\u010det aktivn\u00ed<\/p>\n<ul>\n<li>Kone\u010dn\u00fd stav rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho<\/li>\n<\/ul>\n<p>(MD) Rozvahov\u00fd \u00fa\u010det pasivn\u00ed \/ (D) 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd<\/p>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<h2>Uzav\u00edr\u00e1n\u00ed v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f<\/h2>\n<p>K\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed vykazuj\u00ed v\u00fdsledkov\u00e9 \u00fa\u010dty n\u00e1kladov\u00e9 a v\u00fdsledkov\u00e9 \u00fa\u010dty v\u00fdnosov\u00e9 kone\u010dn\u00e9 stavy, kter\u00e9 se podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem p\u0159ev\u00e1d\u011bj\u00ed na \u201ez\u00e1v\u011brkov\u00fd\u201c \u00fa\u010det 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t.<\/p>\n<p>Ka\u017ed\u00fd ten kter\u00fd v\u00fdsledkov\u00fd \u00fa\u010det n\u00e1kladov\u00fd vykazuje zpravidla kone\u010dn\u00fd stav na stran\u011b \u201em\u00e1 d\u00e1ti\u201c (MD), ka\u017ed\u00fd ten kter\u00fd v\u00fdsledkov\u00fd \u00fa\u010det v\u00fdnosov\u00fd vykazuje zpravidla kone\u010dn\u00fd stav na stran\u011b \u201edal\u201c (D). V\u00fdjimku tvo\u0159\u00ed zejm\u00e9na \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace, konkr\u00e9tn\u011b \u00fa\u010dty 581 \u2013 Zm\u011bna stavu nedokon\u010den\u00e9 v\u00fdroby, 582 \u2013 Zm\u011bna stavu polotovar\u016f, 583 \u2013 Zm\u011bna stavu v\u00fdrobk\u016f a 584 \u2013 Zm\u011bna stavu mlad\u00fdch a ostatn\u00edch zv\u00ed\u0159at, jako\u017e i \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 55 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezerv a opravn\u00fdch polo\u017eek, konkr\u00e9tn\u011b 552 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch rezerv, 554 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv, 558 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch opravn\u00fdch polo\u017eek a 559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch opravn\u00fdch polo\u017eek. U t\u011bchto vyjmenovan\u00fdch \u00fa\u010dt\u016f m\u016f\u017ee b\u00fdt kone\u010dn\u00fd z\u016fstatek dle hospod\u00e1\u0159sk\u00fdch transakc\u00ed podnikatelsk\u00e9ho subjektu vykazov\u00e1n na stran\u011b MD nebo na stran\u011b D.<\/p>\n<p>P\u0159evod kone\u010dn\u00fdch stav\u016f jednotliv\u00fdch \u00fa\u010dt\u016f v\u00fdsledkov\u00fdch je realizov\u00e1n podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem na \u00fa\u010det 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t, kter\u00fd pln\u00ed \u201etechnickou\u201c funkci, aby bylo mo\u017en\u00e9 podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem uzav\u0159\u00edt ten kter\u00fd n\u00e1kladov\u00fd a v\u00fdnosov\u00fd \u00fa\u010det v\u00a0\u00fa\u010detnictv\u00ed k\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>Obecn\u011b lze \u0159\u00edci, \u017ee kone\u010dn\u00fd stav v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f n\u00e1kladov\u00fdch se zachyt\u00ed podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, kdy \u00fa\u010dtujeme ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho n\u00e1kladov\u00e9ho \u00fa\u010dtu a na vrub (MD) \u00fa\u010dtu 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t. Kone\u010dn\u00fd stav v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f v\u00fdnosov\u00fdch se zachyt\u00ed podvojn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho v\u00fdnosov\u00e9ho \u00fa\u010dtu a ve prosp\u011bch (D) \u00fa\u010dtu 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t, tj.<\/p>\n<ul>\n<li>Kone\u010dn\u00fd stav v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1kladov\u00e9ho<\/li>\n<\/ul>\n<p>(MD) 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t \/ (D) V\u00fdsledkov\u00fd \u00fa\u010det n\u00e1kladov\u00fd<\/p>\n<ul>\n<li>Kone\u010dn\u00fd stav v\u00fdsledkov\u00e9ho \u00fa\u010dtu v\u00fdnosov\u00e9ho<\/li>\n<\/ul>\n<p>(MD) V\u00fdsledkov\u00fd \u00fa\u010det v\u00fdnosov\u00fd \/ (D) 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad uzav\u00edr\u00e1n\u00ed \u00fa\u010dt\u016f v \u00fa\u010detnictv\u00ed<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav pohled\u00e1vky<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0200.000,&#8211;<\/td>\n<td>\u00a0702<\/td>\n<td>\u00a0311<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav z\u00e1soby materi\u00e1lu na sklad\u011b<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0\u00a0\u00a025.000,&#8211;<\/td>\n<td>\u00a0702<\/td>\n<td>\u00a0112<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav obchodn\u00edch dluh\u016f<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0\u00a0\u00a040.000,&#8211;<\/td>\n<td>\u00a0321<\/td>\n<td>\u00a0702<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>\u00a0K\u010d 2.000.000,&#8211;<\/td>\n<td>\u00a0411<\/td>\n<td>\u00a0702<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav spot\u0159eby materi\u00e1lu<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0120.000,&#8211;<\/td>\n<td>\u00a0710<\/td>\n<td>\u00a0501<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav prodan\u00e9ho zbo\u017e\u00ed<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0200.000,&#8211;<\/td>\n<td>\u00a0710<\/td>\n<td>\u00a0504<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav tr\u017eby z\u00a0prodeje v\u00fdrobk\u016f<\/td>\n<td>\u00a0K\u010d 1.100.000,&#8211;<\/td>\n<td>\u00a0601<\/td>\n<td>\u00a0710<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kone\u010dn\u00fd stav tr\u017eby z\u00a0prodeje pohled\u00e1vky<\/td>\n<td>\u00a0K\u010d \u00a0\u00a0\u00a0\u00a0\u00a026.000,&#8211;<\/td>\n<td>\u00a0646<\/td>\n<td>\u00a0710<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong> \u00a0 <\/strong><\/p>\n<figure id=\"attachment_14371\" aria-describedby=\"caption-attachment-14371\" style=\"width: 560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14371\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Operace-v-MoneyS3.jpg\" alt=\"Z\u00e1v\u011brkov\u00e9 operace v Money S3. \" width=\"560\" height=\"461\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Operace-v-MoneyS3.jpg 560w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Operace-v-MoneyS3-300x247.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Operace-v-MoneyS3-150x123.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Operace-v-MoneyS3-220x180.jpg 220w\" sizes=\"auto, (max-width: 560px) 100vw, 560px\" \/><figcaption id=\"caption-attachment-14371\" class=\"wp-caption-text\">Z\u00e1v\u011brkov\u00e9 operace v Money S3.<\/figcaption><\/figure>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Pro otev\u00edr\u00e1n\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f aktivn\u00edch a rozvahov\u00fdch \u00fa\u010dt\u016f pasivn\u00edch k\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed slou\u017e\u00ed \u00fa\u010det 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd. Po\u010d\u00e1te\u010dn\u00ed stavy rozvahov\u00fdch \u00fa\u010dt\u016f aktivn\u00edch jsou zachyceny na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu. Po\u010d\u00e1te\u010dn\u00ed stavy rozvahov\u00fdch \u00fa\u010dt\u016f pasivn\u00edch jsou zachyceny ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu.<\/p>\n<p>Pro uzav\u00edr\u00e1n\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f aktivn\u00edch a rozvahov\u00fdch \u00fa\u010dt\u016f pasivn\u00edch k\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed slou\u017e\u00ed \u00fa\u010det 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd. Pro uzav\u00edr\u00e1n\u00ed v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f n\u00e1kladov\u00fdch a v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f v\u00fdnosov\u00fdch k\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed slou\u017e\u00ed \u00fa\u010det 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t.<\/p>\n<p>Kone\u010dn\u00e9 stavy rozvahov\u00fdch \u00fa\u010dt\u016f aktivn\u00edch jsou zachyceny na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho aktivn\u00edho \u00fa\u010dtu. Kone\u010dn\u00e9 stavy rozvahov\u00fdch \u00fa\u010dt\u016f pasivn\u00edch jsou zachyceny ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho pasivn\u00edho \u00fa\u010dtu. Kone\u010dn\u00e9 stavy v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f n\u00e1kladov\u00fdch jsou zpravidla zachyceny na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho n\u00e1kladov\u00e9ho \u00fa\u010dtu. Kone\u010dn\u00e9 stavy v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f v\u00fdnosov\u00fdch jsou zachyceny zpravidla ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho v\u00fdnosov\u00e9ho \u00fa\u010dtu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak na otev\u00edr\u00e1n\u00ed \u00fa\u010dt\u016f v \u00fa\u010detnictv\u00ed K\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed vykazuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy pouze \u00fa\u010dty rozvahov\u00e9, tj. \u00fa\u010dty aktivn\u00ed a \u00fa\u010dty pasivn\u00ed . \u00da\u010dty v\u00fdsledkov\u00e9, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14375,"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":[58,400,218,399,407,332],"class_list":["post-14300","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-zaverkovych-a-podrozvahovych-uctech","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14300","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=14300"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14300\/revisions"}],"predecessor-version":[{"id":17699,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14300\/revisions\/17699"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14375"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}