{"id":14763,"date":"2024-06-06T07:00:00","date_gmt":"2024-06-06T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14763"},"modified":"2025-07-31T21:34:41","modified_gmt":"2025-07-31T19:34:41","slug":"jak-uctovat-o-jinem-vysledku-hospodareni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-jinem-vysledku-hospodareni\/","title":{"rendered":"Jak \u00fa\u010dtovat o jin\u00e9m v\u00fdsledku hospoda\u0159en\u00ed?"},"content":{"rendered":"<p>Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f je pou\u017eit\u00ed tzv. jin\u00e9ho v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let mo\u017en\u00e9 ve t\u0159ech p\u0159\u00edpadech:<\/p>\n<ul>\n<li>\u00fa\u010dtov\u00e1n\u00ed v\u00fdznamn\u00e9 opravy n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed,<\/li>\n<li>\u00fa\u010dtov\u00e1n\u00ed zm\u011bny \u00fa\u010detn\u00ed metody,<\/li>\n<li>\u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00ed dani v\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed.<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00e1n\u00ed v\u00fdznamn\u00e9 opravy n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed<\/h2>\n<p>Oprava n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 42 \u2013 Fondy ze zisku a p\u0159eveden\u00e9 v\u00fdsledky hospoda\u0159en\u00ed, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let a ve prosp\u011bch (D) zpravidla \u00fa\u010dt\u016f dluh\u016f (z\u00e1vazk\u016f), nap\u0159\u00edklad \u00fa\u010dtovou skupinu 32 \u2013 Z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 321 \u2013 Dodavatel\u00e9, 325 \u2013 Ostatn\u00ed z\u00e1vazky nebo \u00fa\u010dtovou skupinu 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>Jestli\u017ee \u00fa\u010detn\u00ed jednotka, jako\u017eto poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f, pod\u00e1 dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a n\u00e1rokuje vr\u00e1cen\u00ed dan\u011b od spr\u00e1vce dan\u011b, \u00fa\u010dtuje vzniknuv\u0161\u00ed p\u0159eplatek na dani na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 42 \u2013 Fondy ze zisku a p\u0159eveden\u00e9 v\u00fdsledky hospoda\u0159en\u00ed, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td><strong>Text<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Oprava n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed<\/td>\n<td>K\u010d 100.000,&#8211;<\/td>\n<td>424<\/td>\n<td>379<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis pohled\u00e1vky (p\u0159eplatku) na dani z\u00a0p\u0159\u00edjm\u016f dle dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/td>\n<td>K\u010d 21.000,&#8211;<\/td>\n<td>341<\/td>\n<td>424<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtov\u00e1n\u00ed zm\u011bny \u00fa\u010detn\u00ed metody<\/h2>\n<p>Za zm\u011bnu \u00fa\u010detn\u00ed metody lze pova\u017eovat nap\u0159\u00edklad zm\u011bnu ve vymezen\u00ed ocen\u011bn\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a dlouhodob\u00e9ho nehmotn\u00e9ho majetku \u010di zm\u011bnu ve zp\u016fsobu stanoven\u00ed vlastn\u00edch n\u00e1klad\u016f pro ocen\u011bn\u00ed z\u00e1sob vlastn\u00ed v\u00fdroby.<\/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                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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\/14763\">\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<p>V\u00a0t\u00e9to souvislosti si p\u0159ipome\u0148me z\u00e1kladn\u00ed podobu kalkula\u010dn\u00edho vzorce z\u00a0vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed:<\/p>\n<ol>\n<li>P\u0159\u00edm\u00fd materi\u00e1l<\/li>\n<li>P\u0159\u00edm\u00e9 mzdy<\/li>\n<li><u>Ostatn\u00ed p\u0159\u00edm\u00e9 n\u00e1klady<\/u><\/li>\n<\/ol>\n<ul>\n<li><strong>P\u0159\u00edm\u00e9 n\u00e1klady celkem<\/strong><\/li>\n<\/ul>\n<ol start=\"4\">\n<li><u>V\u00fdrobn\u00ed re\u017eie<\/u><\/li>\n<\/ol>\n<ul>\n<li><strong>Vlastn\u00ed n\u00e1klady v\u00fdroby<\/strong><\/li>\n<\/ul>\n<ol start=\"5\">\n<li>Z\u00e1sobovac\u00ed re\u017eie<\/li>\n<li><u>Spr\u00e1vn\u00ed re\u017eie<\/u><\/li>\n<\/ol>\n<ul>\n<li><strong>Vlastn\u00ed n\u00e1klady v\u00fdkonu<\/strong><\/li>\n<\/ul>\n<ol start=\"7\">\n<li><u>Odbytov\u00e9 n\u00e1klady<\/u><\/li>\n<\/ol>\n<ul>\n<li><strong>\u00dapln\u00e9 vlastn\u00ed n\u00e1klady v\u00fdkonu<\/strong><\/li>\n<\/ul>\n<ol start=\"8\">\n<li><u>Hrub\u00e1 obchodn\u00ed mar\u017ee (zisk)<\/u><\/li>\n<\/ol>\n<ul>\n<li><strong>Prodejn\u00ed cena bez dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty (DPH) <\/strong><\/li>\n<\/ul>\n<h3>Praktick\u00fd p\u0159\u00edklad<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td><strong>Text<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/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 ocen\u011bn\u00ed z\u00e1sob polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>K\u010d 90.000,&#8211;<\/td>\n<td>122<\/td>\n<td>424<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani v\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed<\/h2>\n<p>Tzv. odlo\u017een\u00e1 da\u0148 vznik\u00e1 z\u00a0titulu p\u0159echodn\u00e9ho \u010dasov\u00e9ho rozd\u00edlu mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami. D\u016fle\u017eit\u00e9 je zd\u016fraznit, \u017ee se jedn\u00e1 o rozd\u00edl \u201ep\u0159echodn\u00fd\u201c a \u201e\u010dasov\u00fd\u201c. Odlo\u017een\u00e1 da\u0148 se zachycuje v\u00a0rozvaze, kde p\u0159edstavuje o\u010dek\u00e1vanou budouc\u00ed da\u0148ovou pohled\u00e1vku nebo budouc\u00ed da\u0148ov\u00fd z\u00e1vazek v\u016f\u010di spr\u00e1vci dan\u011b, tj. \u201eodlo\u017eenou\u201c polo\u017eku.<\/p>\n<p>O odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje ve t\u0159ech situac\u00edch:<\/p>\n<ol>\n<li>Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku konsolidovanou nebo konsoliduj\u00edc\u00ed, kter\u00e1 je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho celku dle Zo\u00da.<\/li>\n<li>Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku, kter\u00e1 m\u00e1 povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/li>\n<li>\u00da\u010detn\u00ed jednotka se dobrovoln\u011b rozhodne o \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani.<\/li>\n<\/ol>\n<p>Titulem pro vznik odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky jsou zejm\u00e9na:<\/p>\n<ul>\n<li>vy\u0161\u0161\u00ed da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena ne\u017e \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena dlouhodob\u00e9ho majetku,<\/li>\n<li>tvorba opravn\u00e9 polo\u017eky k\u00a0aktivn\u00ed polo\u017ece, p\u0159i\u010dem\u017e tato tvorba opravn\u00e9 polo\u017eky p\u0159edstavuje pouze \u00fa\u010detn\u00ed n\u00e1klad, nikoliv n\u00e1klad da\u0148ov\u00fd z\u00a0hlediska 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,<\/li>\n<li>tvorba rezervy, p\u0159i\u010dem\u017e tato tvorba rezervy p\u0159edstavuje pouze \u00fa\u010detn\u00ed n\u00e1klad, nikoliv n\u00e1klad da\u0148ov\u00fd z\u00a0hlediska 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,<\/li>\n<li>pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 nebylo zam\u011bstnavatelem uhrazeno do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed,<\/li>\n<li>neuhrazen\u00e9 n\u00e1kladov\u00e9 smluvn\u00ed sankce (smluvn\u00ed pokuty, smluvn\u00ed \u00faroky z\u00a0prodlen\u00ed),<\/li>\n<li>neuhrazen\u00e1 n\u00e1kladov\u00e1 da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed,<\/li>\n<li>neuplatn\u011bn\u00e1 da\u0148ov\u00e1 ztr\u00e1ta.<\/li>\n<\/ul>\n<p><strong>Pokud se nejedn\u00e1 o \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani v\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed,<\/strong> \u00fa\u010dtuje se o odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka (v praxi nej\u010dast\u011bji na \u00fa\u010det 481 \u2013 Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee pominou tituly pro jej\u00ed existenci, \u00fa\u010dtuje se opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<p><strong>V\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f<\/strong> se ne\u00fa\u010dtuje v\u00fdsledkov\u011b pomoc\u00ed \u00fa\u010dtu 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1, n\u00fdbr\u017e prost\u0159ednictv\u00edm \u00fa\u010dtu 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let.<\/p>\n<p>Titulem pro vznik odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku jsou zejm\u00e9na:<\/p>\n<ul>\n<li>vy\u0161\u0161\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena ne\u017e da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena dlouhodob\u00e9ho majetku,<\/li>\n<li>neuhrazen\u00e9 v\u00fdnosov\u00e9 smluvn\u00ed sankce (smluvn\u00ed pokuty, smluvn\u00ed \u00faroky z\u00a0prodlen\u00ed).<\/li>\n<\/ul>\n<p><strong>Pokud se nejedn\u00e1 o \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani v\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed, <\/strong>\u00fa\u010dtuje se o odlo\u017een\u00e9m da\u0148ov\u00e9m z\u00e1vazku na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka (v praxi nej\u010dast\u011bji na \u00fa\u010det 481 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee pominou tituly pro jeho existenci, \u00fa\u010dtuje se opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<p><strong>V\u00a0p\u0159\u00edpad\u011b prvn\u00edho \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce nebo odlo\u017een\u00e9m da\u0148ov\u00e9m z\u00e1vazku v\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed<\/strong> se nam\u00edsto \u00fa\u010dtu 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1, pou\u017eije \u00fa\u010det 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let.<\/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<h3>Praktick\u00fd p\u0159\u00edklad<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td><strong>Text<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek (dluh) vztahuj\u00edc\u00ed se k\u00a0p\u0159edchoz\u00edm \u00fa\u010detn\u00edm obdob\u00edm<\/td>\n<td>K\u010d 66.000,&#8211;<\/td>\n<td>424<\/td>\n<td>481<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Rozd\u00edl v\u00a0odlo\u017een\u00e9 dani vztahuj\u00edc\u00ed se k\u00a0b\u011b\u017en\u00e9mu \u00fa\u010detn\u00edmu obdob\u00ed \u2013 zv\u00fd\u0161en\u00ed odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku<\/td>\n<td>K\u010d 11.000,&#8211;<\/td>\n<td>592<\/td>\n<td>481<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_14765\" aria-describedby=\"caption-attachment-14765\" style=\"width: 714px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-14765 size-full\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad-oprava-nakladu-e1717612900735.jpg\" alt=\"Oprava n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed \u00fa\u010dtovan\u00e9 Intern\u00edm dokladem (Vnit\u0159n\u00edm \u00fa\u010detn\u00edm dokladem).\" width=\"714\" height=\"590\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad-oprava-nakladu-e1717612900735.jpg 714w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad-oprava-nakladu-e1717612900735-300x248.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad-oprava-nakladu-e1717612900735-150x124.jpg 150w\" sizes=\"auto, (max-width: 714px) 100vw, 714px\" \/><figcaption id=\"caption-attachment-14765\" class=\"wp-caption-text\">Oprava n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed \u00fa\u010dtovan\u00e9 Intern\u00edm dokladem (Vnit\u0159n\u00edm \u00fa\u010detn\u00edm dokladem).<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>O tzv. jin\u00e9m v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let \u00fa\u010dtujeme p\u0159i \u00fa\u010dtov\u00e1n\u00ed v\u00fdznamn\u00e9 opravy n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed, p\u0159i \u00fa\u010dtov\u00e1n\u00ed zm\u011bny \u00fa\u010detn\u00ed metody a p\u0159i \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani (odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce nebo odlo\u017een\u00e9m da\u0148ov\u00e9m z\u00e1vazku (dluhu)) v\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed. Pro jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let ze pou\u017e\u00edv\u00e1 \u00fa\u010dtov\u00e1 skupina 42 \u2013 Fondy ze zisku a p\u0159eveden\u00e9 v\u00fdsledky hospoda\u0159en\u00ed, v\u00a0praxi nej\u010dast\u011bji \u00fa\u010det 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f je pou\u017eit\u00ed tzv. jin\u00e9ho v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let mo\u017en\u00e9 ve t\u0159ech p\u0159\u00edpadech: \u00fa\u010dtov\u00e1n\u00ed v\u00fdznamn\u00e9 opravy n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed, \u00fa\u010dtov\u00e1n\u00ed zm\u011bny &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14764,"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":[58,400,218,399,332],"class_list":["post-14763","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-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14763","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=14763"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14763\/revisions"}],"predecessor-version":[{"id":17711,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14763\/revisions\/17711"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14764"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}