{"id":14481,"date":"2024-04-22T15:09:22","date_gmt":"2024-04-22T13:09:22","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14481"},"modified":"2025-07-31T21:23:03","modified_gmt":"2025-07-31T19:23:03","slug":"jak-uctovat-o-zvyseni-zakladniho-kapitalu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-zvyseni-zakladniho-kapitalu\/","title":{"rendered":"Jak \u00fa\u010dtovat o zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu?"},"content":{"rendered":"<p><strong>Zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/strong> m\u016f\u017ee b\u00fdt realizov\u00e1no nap\u0159\u00edklad t\u011bmito zp\u016fsoby:<\/p>\n<ul>\n<li>ups\u00e1n\u00edm nov\u00fdch vklad\u016f, resp. akci\u00ed,<\/li>\n<li>z\u00a0vlastn\u00edch zdroj\u016f obchodn\u00ed korporace,<\/li>\n<li>kapitalizac\u00ed dluhu.<\/li>\n<\/ul>\n<p><strong>Sni\u017eov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/strong> m\u016f\u017ee b\u00fdt realizov\u00e1no nap\u0159\u00edklad t\u011bmito zp\u016fsoby:<\/p>\n<ul>\n<li>\u00fahradou ztr\u00e1ty,<\/li>\n<li>zru\u0161en\u00edm vykoupen\u00e9ho vlastn\u00edho obchodn\u00edho pod\u00edlu (ve spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm), resp. vzet\u00edm akci\u00ed z\u00a0ob\u011bhu (v akciov\u00e9 spole\u010dnosti),<\/li>\n<li>v\u00a0p\u0159\u00edpad\u011b nesplacen\u00e9ho upsan\u00e9ho vkladu.<\/li>\n<\/ul>\n<p>Tento \u010dl\u00e1nek bude v\u011bnov\u00e1n problematice <strong>zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/strong>.<\/p>\n<h2>Jak \u00fa\u010dtovat ups\u00e1n\u00edm nov\u00fdch vklad\u016f, resp. akci\u00ed<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b \u00fahrady tzv. jistiny \u00fa\u010dtujeme u spole\u010dnosti nab\u00fdvaj\u00edc\u00ed na vklad tuto jistinu na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho, nap\u0159\u00edklad pen\u011b\u017en\u00edch prost\u0159edk\u016f a ve prosp\u011bch (D) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky.<\/p>\n<p>Ups\u00e1n\u00ed vkladu na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady se zachyt\u00ed na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu. V\u00a0p\u0159\u00edpad\u011b, \u017ee emisn\u00ed kurz p\u0159evy\u0161uje jmenovitou hodnotu, \u00fa\u010dtujeme o tzv. emisn\u00edm \u00e1\u017eiu ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 412 \u2013 Emisn\u00ed \u00e1\u017eio.<\/p>\n<p>Spl\u00e1cen\u00ed upsan\u00fdch vklad\u016f se \u00fa\u010dtuje na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<p>Z\u00e1po\u010det vklad\u016f splacen\u00fdch p\u0159ed \u00fapisem se zachyt\u00ed na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<p>Po z\u00e1pisu zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se \u00fa\u010dtuje na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/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     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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\/14481\">\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\/14481\">\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<h3>Praktick\u00fd p\u0159\u00edklad ups\u00e1n\u00ed nov\u00fdch vklad\u016f<\/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>\u00dapis obchodn\u00edho pod\u00edlu<\/td>\n<td>K\u010d 1.500.000,&#8211;<\/td>\n<td>353<\/td>\n<td>419<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Emisn\u00ed \u00e1\u017eio<\/td>\n<td>K\u010d\u00a0\u00a0 \u00a0300.000,&#8211;<\/td>\n<td>353<\/td>\n<td>412<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Splacen\u00ed upsan\u00e9ho vkladu strojem \u2013 ocen\u011bn\u00ed znalcem<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0 300.000,&#8211;<\/td>\n<td>022<\/td>\n<td>353<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Splacen\u00ed upsan\u00e9ho vkladu pen\u011b\u017en\u00edmi prost\u0159edky<\/td>\n<td>K\u010d 1.500.000,&#8211;<\/td>\n<td>221<\/td>\n<td>353<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Z\u00e1pis zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku<\/td>\n<td>K\u010d 1.500.000,&#8211;<\/td>\n<td>419<\/td>\n<td>411<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak \u00fa\u010dtovat z\u00a0vlastn\u00edch zdroj\u016f obchodn\u00ed korporace<\/h2>\n<p>Na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady o zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu z\u00a0vlastn\u00edch zdroj\u016f obchodn\u00ed korporace \u00fa\u010dtujeme na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy nebo 42 \u2013 Fondy ze zisku a p\u0159eveden\u00e9 v\u00fdsledky hospoda\u0159en\u00ed nebo 43 \u2013 V\u00fdsledek hospoda\u0159en\u00ed a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu.<\/p>\n<p>Po z\u00e1pisu zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se \u00fa\u010dtuje dle intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad<\/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>Zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu z\u00a0nerozd\u011blen\u00e9ho zisku minul\u00fdch let<\/td>\n<td>K\u010d 1.000.000,&#8211;<\/td>\n<td>428<\/td>\n<td>419<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Z\u00e1pis zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku<\/td>\n<td>K\u010d 1.000.000,&#8211;<\/td>\n<td>419<\/td>\n<td>411<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Kapitalizac\u00ed dluhu<\/h2>\n<p>Ups\u00e1n\u00ed vkladu na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady se zachyt\u00ed na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu.<\/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<p>Po z\u00e1pisu zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se \u00fa\u010dtuje dle intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<p>Z\u00e1po\u010det dluhu se za\u00fa\u010dtuje na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho (dluhu) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<p>P\u0159\u00edklad:<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu kapitalizac\u00ed z\u00e1p\u016fj\u010dky od spole\u010dn\u00edka<\/td>\n<td>K\u010d 1.000.000,&#8211;<\/td>\n<td>353<\/td>\n<td>419<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Z\u00e1pis zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku<\/td>\n<td>K\u010d 1.000.000,&#8211;<\/td>\n<td>419<\/td>\n<td>411<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Z\u00e1po\u010det pohled\u00e1vky a dluhu<\/td>\n<td>K\u010d 1.000.000,&#8211;<\/td>\n<td>365<\/td>\n<td>353<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_14485\" aria-describedby=\"caption-attachment-14485\" style=\"width: 605px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14485\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Zauctovani-upisu-obchodniho-podilu-rozuctovaci-polozkou-v-Internim-dokladu-Vnitrnim-ucetnim-dokladu.jpg\" alt=\"Za\u00fa\u010dtov\u00e1n\u00ed \u00fapisu obchodn\u00edho pod\u00edlu roz\u00fa\u010dtovac\u00ed polo\u017ekou v Intern\u00edm dokladu (Vnit\u0159n\u00edm \u00fa\u010detn\u00edm dokladu). \" width=\"605\" height=\"500\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Zauctovani-upisu-obchodniho-podilu-rozuctovaci-polozkou-v-Internim-dokladu-Vnitrnim-ucetnim-dokladu.jpg 605w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Zauctovani-upisu-obchodniho-podilu-rozuctovaci-polozkou-v-Internim-dokladu-Vnitrnim-ucetnim-dokladu-300x248.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Zauctovani-upisu-obchodniho-podilu-rozuctovaci-polozkou-v-Internim-dokladu-Vnitrnim-ucetnim-dokladu-150x124.jpg 150w\" sizes=\"auto, (max-width: 605px) 100vw, 605px\" \/><figcaption id=\"caption-attachment-14485\" class=\"wp-caption-text\">Za\u00fa\u010dtov\u00e1n\u00ed \u00fapisu obchodn\u00edho pod\u00edlu roz\u00fa\u010dtovac\u00ed polo\u017ekou v Intern\u00edm dokladu (Vnit\u0159n\u00edm \u00fa\u010detn\u00edm dokladu).<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Mezi z\u00e1kladn\u00ed formy zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu pat\u0159\u00ed nap\u0159\u00edklad ups\u00e1n\u00edm nov\u00fdch vklad\u016f, resp. akci\u00ed, z\u00a0vlastn\u00edch zdroj\u016f obchodn\u00ed korporace a kapitalizac\u00ed dluhu. O zm\u011bn\u00e1ch z\u00e1kladn\u00edho kapit\u00e1lu se \u00fa\u010dtuje v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu (z\u00e1kladn\u00ed kapit\u00e1l nezapsan\u00fd v\u00a0obchodn\u00edm rejst\u0159\u00edku). Po z\u00e1pisu zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se zm\u011bna zachyt\u00ed v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu m\u016f\u017ee b\u00fdt realizov\u00e1no nap\u0159\u00edklad t\u011bmito zp\u016fsoby: ups\u00e1n\u00edm nov\u00fdch vklad\u016f, resp. akci\u00ed, z\u00a0vlastn\u00edch zdroj\u016f obchodn\u00ed korporace, kapitalizac\u00ed dluhu. Sni\u017eov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu m\u016f\u017ee b\u00fdt &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14483,"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":[58,400,218,404,401,332],"class_list":["post-14481","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-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich","tag-ucty-a-jejich-specifika","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14481","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=14481"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14481\/revisions"}],"predecessor-version":[{"id":17705,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14481\/revisions\/17705"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14483"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}