{"id":14354,"date":"2024-04-05T10:47:12","date_gmt":"2024-04-05T08:47:12","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14354"},"modified":"2025-07-31T19:00:39","modified_gmt":"2025-07-31T17:00:39","slug":"jak-uctovat-v-ramci-jednotlivych-ucetnich-zasad","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-v-ramci-jednotlivych-ucetnich-zasad\/","title":{"rendered":"Jak \u00fa\u010dtovat v\u00a0r\u00e1mci jednotliv\u00fdch \u00fa\u010detn\u00edch z\u00e1sad?"},"content":{"rendered":"<h2>Z\u00e1sada akru\u00e1ln\u00edho principu (v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti)<\/h2>\n<p>Z\u00e1sada akru\u00e1ln\u00edho principu b\u00fdv\u00e1 \u010dasto ozna\u010dov\u00e1na rovn\u011b\u017e jako z\u00e1sada v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti, kter\u00e1 je z\u00e1kladn\u00edm znakem podvojn\u00e9ho \u00fa\u010detnictv\u00ed \u2013 oproti da\u0148ov\u00e9 evidenci. Akru\u00e1ln\u00ed princip spo\u010d\u00edv\u00e1 v\u00a0\u010dasov\u00e9m rozli\u0161en\u00ed ekonomick\u00fdch transakc\u00ed do toho \u00fa\u010detn\u00edho obdob\u00ed, s\u00a0n\u00edm\u017e skute\u010dn\u011b souvisej\u00ed \u2013 bez ohledu na skute\u010dnost, kdy bude realizov\u00e1n p\u0159\u00edjem nebo v\u00fddej pen\u011b\u017en\u00edch prost\u0159edk\u016f (v hotovosti nebo na bankovn\u00ed \u00fa\u010det).<\/p>\n<p>Tato z\u00e1sada je dodr\u017eov\u00e1na nap\u0159\u00edklad t\u00edm, \u017ee spot\u0159eba materi\u00e1lu do v\u00fdroby se \u00fa\u010dtuje na vrub n\u00e1klad\u016f (5. \u00fa\u010dtov\u00e1 t\u0159\u00edda) a\u017e v\u00a0okam\u017eiku skute\u010dn\u00e9ho pou\u017eit\u00ed t\u011bchto z\u00e1sob \u2013 nikoliv v\u00a0okam\u017eiku n\u00e1kupu a zaplacen\u00ed za tato aktiva. V\u00a0p\u0159\u00edpad\u011b poskytnut\u00ed slu\u017eby \u010di prodeje v\u00fdrobk\u016f a zbo\u017e\u00ed se \u00fa\u010dtuje ve prosp\u011bch v\u00fdnos\u016f (6. \u00fa\u010dtov\u00e1 t\u0159\u00edda) v\u00a0okam\u017eiku, kdy k\u00a0realizaci prodeje do\u0161lo \u2013 nikoliv v\u00a0okam\u017eiku p\u0159ijet\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f od odb\u011bratele.<\/p>\n<p>Pro zaji\u0161t\u011bn\u00ed t\u00e9to z\u00e1sady se rovn\u011b\u017e pou\u017e\u00edvaj\u00ed polo\u017eky \u010dasov\u00e9ho rozli\u0161en\u00ed, tj. n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, p\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed, komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed, dohadn\u00e9 polo\u017eky pasivn\u00ed a dohadn\u00e9 polo\u017eky aktivn\u00ed.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong>:<\/p>\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>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Zaplacen\u00e9 n\u00e1jemn\u00e9 n\u00e1jemcem na p\u0159\u00ed\u0161t\u00ed \u00fa\u010detn\u00ed obdob\u00ed<\/td>\n<td>\u00a0K\u010d 10.000,&#8211;<\/td>\n<td>\u00a0381<\/td>\n<td>\u00a0221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Rozpu\u0161t\u011bn\u00ed n\u00e1jemn\u00e9ho v\u00a0p\u0159\u00ed\u0161t\u00edm \u00fa\u010detn\u00edm obdob\u00ed<\/td>\n<td>\u00a0K\u010d\u00a0 10.000,&#8211;<\/td>\n<td>\u00a0518<\/td>\n<td>\u00a0381<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Z\u00e1sada \u00fa\u010detn\u00ed jednotky<\/h2>\n<p>Smysl z\u00e1sady \u00fa\u010detn\u00ed jednotky spo\u010d\u00edv\u00e1 ve skute\u010dnosti, \u017ee \u00fa\u010detnictv\u00ed se vede za \u00fa\u010detn\u00ed jednotku jako\u017eto celek. Za \u00fa\u010detn\u00ed jednotku jako\u017eto celek se sestav\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka. V\u00a0z\u00e1vislosti na kategorii \u00fa\u010detn\u00ed jednotky se vymez\u00ed rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky. Obecn\u011b tvo\u0159\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku: 1) Rozvaha (bilance), 2) V\u00fdkaz zisk\u016f a ztr\u00e1t (v\u00fdsledovka), 3) P\u0159\u00edloha, 4) V\u00fdkaz pen\u011b\u017en\u00edch tok\u016f, 5) V\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/p>\n<h2>Z\u00e1sada neomezen\u00e9ho trv\u00e1n\u00ed \u00fa\u010detn\u00ed jednotky<\/h2>\n<p>Z\u00e1sada neomezen\u00e9ho trv\u00e1n\u00ed \u00fa\u010detn\u00ed jednotky vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee podnikatelsk\u00fd subjekt je schopen spl\u00e1cet svoje dluhy ve lh\u016ft\u011b splatnosti a nepl\u00e1nuje a ani nen\u00ed nucen ukon\u010dit svou \u010dinnost, ani ji v\u00fdznamn\u00fdm zp\u016fsobem omezovat. Tato z\u00e1sada se prakticky uplat\u0148uje v\u00a0oblasti oce\u0148ov\u00e1n\u00ed aktiv.<\/p>\n<h2>Z\u00e1sada zji\u0161\u0165ov\u00e1n\u00ed v\u00fdsledku hospoda\u0159en\u00ed v\u00a0pravideln\u00fdch intervalech<\/h2>\n<p>Smyslem z\u00e1sady zji\u0161\u0165ov\u00e1n\u00ed v\u00fdsledku hospoda\u0159en\u00ed v\u00a0pravideln\u00fdch intervalech je rozd\u011blen\u00ed doby neomezen\u00e9ho trv\u00e1n\u00ed \u00fa\u010detn\u00ed jednotky na pravideln\u00e9 intervaly, tj. \u00fa\u010detn\u00ed obdob\u00ed. Dle Zo\u00da je \u00fa\u010detn\u00ed obdob\u00ed obecn\u011b vymezeno jako 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f, p\u0159i\u010dem\u017e Zo\u00da vymezuje n\u011bkolik z\u00e1kladn\u00edch typ\u016f \u00fa\u010detn\u00edho obdob\u00ed. Mezi z\u00e1kladn\u00ed formy pat\u0159\u00ed kalend\u00e1\u0159n\u00ed rok (od 1. ledna do 31. prosince) a tzv. hospod\u00e1\u0159sk\u00fd rok (12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f, p\u0159i\u010dem\u017e prvn\u00ed den tohoto \u00fa\u010detn\u00edho obdob\u00ed je prvn\u00edm dnem jin\u00e9ho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ne\u017e je m\u011bs\u00edc leden). Zo\u00da vymezuje \u00fa\u010detn\u00ed obdob\u00ed d\u00e1le nap\u0159\u00edklad v\u00a0p\u0159\u00edpad\u011b p\u0159em\u011bn, v\u00a0situaci zm\u011bny \u00fa\u010detn\u00edho obdob\u00ed \u2013 kalend\u00e1\u0159n\u00edho roku na hospod\u00e1\u0159sk\u00fd rok a naopak.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14354\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14354\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1sada objektivity \u00fa\u010detn\u00edch informac\u00ed<\/h2>\n<p>Z\u00e1sada objektivity \u00fa\u010detn\u00edch informac\u00ed spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee \u201eobsah m\u00e1 p\u0159ednost p\u0159ed formou\u201c. Nez\u00e1le\u017e\u00ed tedy nap\u0159\u00edklad na skute\u010dnosti, co je \u201ena faktu\u0159e naps\u00e1no\u201c, d\u016fle\u017eit\u00e9 je, jak\u00e1 byla skute\u010dnost \u2013 nap\u0159\u00edklad problematika spr\u00e1vn\u00e9ho ur\u010den\u00ed, zda se v\u00a0hospod\u00e1\u0159sk\u00e9 transakci jednalo o opravu \u010di technick\u00e9 zhodnocen\u00ed dlouhodob\u00e9ho majektu.<\/p>\n<h2>Z\u00e1sada srovnatelnosti mezi \u00fa\u010detn\u00edmi obdob\u00edmi<\/h2>\n<p>Z\u00e1sada srovnatelnosti mezi \u00fa\u010detn\u00edmi obdob\u00edmi b\u00fdv\u00e1 v\u00a0praxi \u010dasto ozna\u010dov\u00e1na jako \u201ez\u00e1sada st\u00e1losti metod\u201c. Jedn\u00e1 se o princip dodr\u017eov\u00e1n\u00ed pou\u017e\u00edv\u00e1n\u00ed jednotliv\u00fdch metod po cel\u00e9 \u00fa\u010detn\u00ed obdob\u00ed. Pokud je to pro zabezpe\u010den\u00ed objektivity vykazovan\u00fdch informac\u00ed nutn\u00e9, je mo\u017en\u00e9 jednotliv\u00e9 metody m\u011bnit mezi jednotliv\u00fdmi \u00fa\u010detn\u00edmi obdob\u00edmi. Rovn\u011b\u017e je o tom nutn\u00e9 informovat u\u017eivatel \u00fa\u010detn\u00ed z\u00e1v\u011brky v\u00a0p\u0159\u00edloze.<\/p>\n<h2>Z\u00e1sada oce\u0148ov\u00e1n\u00ed historick\u00fdmi cenami<\/h2>\n<p>Z\u00e1sada oce\u0148ov\u00e1n\u00ed historick\u00fdmi cenami vypl\u00fdv\u00e1 ze skute\u010dnosti, \u017ee ocen\u011bn\u00ed vych\u00e1z\u00ed z\u00a0\u201ehistorick\u00e9ho\u201c okam\u017eiku vzniku \u00fa\u010detn\u00ed transakce. Tato z\u00e1sada p\u0159i oce\u0148ov\u00e1n\u00ed v\u00a0historick\u00fdch cen\u00e1ch tedy nezohled\u0148uje vliv inflace.<\/p>\n<h2>Z\u00e1sada v\u00fdznamnosti<\/h2>\n<p>Z\u00e1sada v\u00fdznamnosti spo\u010d\u00edv\u00e1 ve skute\u010dnosti, \u017ee nev\u00fdznamn\u00e9 informace, kter\u00e9 nejsou pro u\u017eivatele \u00fa\u010detn\u00ed z\u00e1v\u011brky p\u0159\u00ednosem, nen\u00ed \u00fa\u010deln\u00e9 poskytovat. Vyhodnocen\u00ed informace, zda je \u010di nen\u00ed v\u00fdznamn\u00e1, je d\u00e1no jej\u00ed povahou a v\u011bcn\u00fdm obsahem. Za podstatnou (v\u00fdznamnou) lze obecn\u011b pova\u017eovat takovou informaci, kdy jej\u00ed nevyk\u00e1z\u00e1n\u00ed nebo zkreslen\u00ed by ovlivnilo ekonomick\u00e9 rozhodov\u00e1n\u00ed u\u017eivatel\u016f. Posuzov\u00e1n\u00ed z\u00e1va\u017enosti je z\u00e1visl\u00e9 na velikosti vykazovan\u00e9 polo\u017eky a odhadu chyby, kter\u00e1 by mohla vzniknout p\u0159i jej\u00edm neuveden\u00ed.<\/p>\n<h3>Z\u00e1sada z\u00e1kazu vz\u00e1jemn\u00e9ho z\u00fa\u010dtov\u00e1n\u00ed (z\u00e1kaz kompenzace)<\/h3>\n<p>Z\u00e1sada z\u00e1kazu vz\u00e1jemn\u00e9ho z\u00fa\u010dtov\u00e1n\u00ed (z\u00e1kaz kompenzace) spo\u010d\u00edv\u00e1 v\u00a0po\u017eadavku vykazovat aktiva, pasiva, n\u00e1klady a v\u00fdnosy bez jejich vz\u00e1jemn\u00e9ho z\u00fa\u010dtov\u00e1n\u00ed (kompenzov\u00e1n\u00ed). Nap\u0159\u00edklad v\u00a0p\u0159\u00edpad\u011b, kdy \u00fa\u010detn\u00ed jednotka na stran\u011b jedn\u00e9 nakoupila z\u00e1soby a prozat\u00edm za tuto nakoupenou dod\u00e1vku nezaplatila a na druh\u00e9 stran\u011b tyto z\u00e1soby prodala a prozat\u00edm je\u0161t\u011b neobdr\u017eela \u00fahradu od odb\u011bratele, mus\u00ed vykazovat samostatn\u011b dluh (z\u00e1vazek) v\u016f\u010di dodavateli a sou\u010dasn\u011b pohled\u00e1vku v\u016f\u010di odb\u011brateli.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Z\u00e1sada opatrnosti<\/h2>\n<p>Z\u00e1sada opatrnosti respektuje pravidlo: \u201eAktiva a zisky nenadhodnocujeme, dluhy a ztr\u00e1ty nepodhodnocujeme\u201c. N\u00e1strojem pro zabezpe\u010den\u00ed z\u00e1sady opatrnosti na stran\u011b aktiv v\u00a0rozvaze je pou\u017e\u00edv\u00e1n\u00ed opravn\u00fdch polo\u017eek (za \u00fa\u010delem zachycen\u00ed p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed hodnoty aktiv). N\u00e1strojem pro zabezpe\u010den\u00ed z\u00e1sady opatrnosti na stran\u011b pasiv v\u00a0rozvaze je pou\u017e\u00edv\u00e1n\u00ed rezerv (za \u00fa\u010delem pokryt\u00ed z\u00e1vazk\u016f nebo n\u00e1klad\u016f, jejich\u017e povaha je jasn\u011b definov\u00e1na a u nich\u017e je k\u00a0rozvahov\u00e9mu dni bu\u010f pravd\u011bpodobn\u00e9, \u017ee nastanou, nebo jist\u00e9, \u017ee nastanou, ale nen\u00ed jist\u00e1 jejich v\u00fd\u0161e nebo okam\u017eik jejich vzniku).<\/p>\n<p>Tvorba a rozpou\u0161t\u011bn\u00ed (z\u00fa\u010dtov\u00e1n\u00ed) opravn\u00fdch polo\u017eek k\u00a0aktiv\u016fm, jako\u017e i tvorba a rozpou\u0161t\u011bn\u00ed (z\u00fa\u010dtov\u00e1n\u00ed) rezerv ovliv\u0148uje v\u00fd\u0161i v\u00fdsledku hospoda\u0159en\u00ed \u00fa\u010detn\u00ed jednotky. V\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech v\u0161ak m\u016f\u017ee znamenat i vliv na z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b v\u0161ak mus\u00ed b\u00fdt spln\u011bny podm\u00ednky z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f a z\u00e1kona \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n<p>Typick\u00fdmi p\u0159\u00edklady neda\u0148ov\u00fdch rezerv jsou rezervy na z\u00e1ru\u010dn\u00ed opravy, soudn\u00ed spory, restrukturalizaci, nevy\u010derpanou dovolenou, vr\u00e1cen\u00ed zbo\u017e\u00ed. P\u0159\u00edklady da\u0148ov\u00fdch rezerv (po spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek) jsou rezervy na opravu hmotn\u00e9ho majetku, p\u011bstebn\u00ed \u010dinnost, odbahn\u011bn\u00ed rybn\u00edka, sanaci pozemk\u016f dot\u010den\u00fdch t\u011b\u017ebou, vypo\u0159\u00e1d\u00e1n\u00ed d\u016fln\u00edch \u0161kod, nakl\u00e1d\u00e1n\u00ed s\u00a0elektroodpadem ze sol\u00e1rn\u00edch panel\u016f.<\/p>\n<h2>Praktick\u00fd p\u0159\u00edklad<\/h2>\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>Tvorba opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce (neda\u0148ov\u00e1)<\/td>\n<td>K\u010d 10.000,-<\/td>\n<td>559<\/td>\n<td>391<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Tvorba rezervy na poz\u00e1ru\u010dn\u00ed opravy v\u00fdrobk\u016f<\/td>\n<td>\u00a0K\u010d\u00a0\u00a0 5.000,&#8211;<\/td>\n<td>\u00a0554<\/td>\n<td>\u00a0459<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Rozpu\u0161t\u011bn\u00ed opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce (neda\u0148ov\u00e1)<\/td>\n<td>\u00a0K\u010d\u00a0 10.000,&#8211;<\/td>\n<td>\u00a0391<\/td>\n<td>\u00a0559<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Rozpu\u0161t\u011bn\u00ed rezervy na poz\u00e1ru\u010dn\u00ed opravy v\u00fdrobk\u016f<\/td>\n<td>\u00a0K\u010d\u00a0\u00a0\u00a0 5.000,&#8211;<\/td>\n<td>\u00a0459<\/td>\n<td>\u00a0554<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Mezi tzv. obecn\u011b uzn\u00e1van\u00e9 \u00fa\u010detn\u00ed z\u00e1sady pat\u0159\u00ed 1) Princip v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti (akru\u00e1ln\u00ed princip), 2) Z\u00e1sada \u00fa\u010detn\u00ed jednotky, 3) Z\u00e1sada neomezen\u00e9ho trv\u00e1n\u00ed \u00fa\u010detn\u00ed jednotky, 4) Z\u00e1sada zji\u0161\u0165ov\u00e1n\u00ed v\u00fdsledku hospoda\u0159en\u00ed v\u00a0pravideln\u00fdch intervalech, 5) Z\u00e1sada objektivity \u00fa\u010detn\u00edch informac\u00ed, 6) Z\u00e1sada srovnatelnosti mezi \u00fa\u010detn\u00edmi obdob\u00edmi, 7) Z\u00e1sada oce\u0148ov\u00e1n\u00ed historick\u00fdmi cenami, 8) Z\u00e1sada v\u00fdznamnosti, 9) Z\u00e1sada z\u00e1kazu vz\u00e1jemn\u00e9ho z\u00fa\u010dtov\u00e1n\u00ed (z\u00e1kaz kompenzace), 10) Z\u00e1sada opatrnosti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1sada akru\u00e1ln\u00edho principu (v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti) Z\u00e1sada akru\u00e1ln\u00edho principu b\u00fdv\u00e1 \u010dasto ozna\u010dov\u00e1na rovn\u011b\u017e jako z\u00e1sada v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti, kter\u00e1 je z\u00e1kladn\u00edm znakem podvojn\u00e9ho &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14357,"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-14354","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\/14354","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=14354"}],"version-history":[{"count":12,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14354\/revisions"}],"predecessor-version":[{"id":17697,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14354\/revisions\/17697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14357"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}