{"id":14873,"date":"2024-06-27T07:00:00","date_gmt":"2024-06-27T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14873"},"modified":"2025-08-03T10:52:21","modified_gmt":"2025-08-03T08:52:21","slug":"jak-uctovat-vyrazeni-majetku-ucetne-a-danove","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-vyrazeni-majetku-ucetne-a-danove\/","title":{"rendered":"Jak \u00fa\u010dtovat: Vy\u0159azen\u00ed majetku \u2013 \u00fa\u010detn\u011b a da\u0148ov\u011b"},"content":{"rendered":"<h2>\u00da\u010detn\u00ed z\u016fstatkov\u00e1 cena vy\u0159azovan\u00e9ho majetku<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o majetkovou slo\u017eku, kter\u00e1 spl\u0148uje definici tzv. dlouhodob\u00e9ho hmotn\u00e9ho majetku dle \u00fa\u010detn\u00edch p\u0159edpis\u016f a sou\u010dasn\u011b definici tzv. hmotn\u00e9ho majetku dle ZDP, je nutn\u00e9 posuzovat, zda v\u00a0okam\u017eiku vy\u0159azen\u00ed vykazuje podnikatelsk\u00fd subjekt \u2013 \u00fa\u010detn\u00ed jednotka u tohoto vy\u0159azovan\u00e9ho majetku \u00fa\u010detn\u00ed, resp. da\u0148ovou z\u016fstatkovou cenu.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed se jedn\u00e1 o tzv. \u00fa\u010detn\u00ed z\u016fstatkovou cenu, kter\u00e1 je vyj\u00e1d\u0159ena jako rozd\u00edl mezi vstupn\u00ed cenou a \u00fa\u010detn\u00edmi opr\u00e1vkami neboli vstupn\u00ed cenou a dosavadn\u00edmi \u00fa\u010detn\u00edmi odpisy. \u00da\u010detn\u00ed z\u016fstatkov\u00e1 cena by jako\u017eto p\u0159edstavitel \u00fa\u010detn\u00ed veli\u010diny m\u011bla korespondovat se skute\u010dn\u00fdm \u201ehodnotov\u00fdm\u201c stavem hmotn\u00e9 majetkov\u00e9 slo\u017eky, tj. br\u00e1t v\u00a0\u00favahu fyzick\u00e9 opot\u0159eben\u00ed majetku.<\/p>\n<p>Pokud v\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed majetku existuje nenulov\u00e1 \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena, je na z\u00e1klad\u011b intern\u00edho (vnit\u0159n\u00edho \u00fa\u010detn\u00edho) dokladu z\u00fa\u010dtov\u00e1na tato \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena ve prosp\u011bch (Dal) \u00fa\u010dt\u016f opr\u00e1vek \u00fa\u010dtov\u00e9 skupiny 08 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu hmotn\u00e9mu majetku a na vrub (M\u00e1 d\u00e1ti) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu, kter\u00fd odpov\u00edd\u00e1 na ot\u00e1zku, pro\u010d byla majetkov\u00e1 slo\u017eka vy\u0159azena. Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f se bude jednat o \u00fa\u010detn\u00ed n\u00e1klady \u00fa\u010dtov\u00e9 t\u0159\u00eddy 5, av\u0161ak nemus\u00ed se o n\u00e1klady jednat v\u017edy.<\/p>\n<p>P\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed na vrub (M\u00e1 d\u00e1ti) vybran\u00fdch \u00fa\u010dt\u016f v\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed hmotn\u00e9 majetkov\u00e9 slo\u017eky s\u00a0nenulovou \u00fa\u010detn\u00ed z\u016fstatkovou cenou:<\/p>\n<ul>\n<li>541 (Z\u016fstatkov\u00e1 cena prod\u00e1van\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku): prodej<\/li>\n<li>543 (Dary): darov\u00e1n\u00ed<\/li>\n<li>551 (Odpisy dlouhodob\u00e9ho hmotn\u00e9ho majetku): fyzick\u00e1 likvidace<\/li>\n<li>549 (Manka a \u0161kody): manka, \u0161kody, kr\u00e1de\u017ee<\/li>\n<li>491 (\u00da\u010det individu\u00e1ln\u00edho podnikatele): fyzick\u00e1 osoba vy\u0159azuje majetkovou slo\u017eku z\u00a0obchodn\u00edho majetku do soukrom\u00e9ho majetku<\/li>\n<\/ul>\n<link 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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\/14873\">\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>Da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena vy\u0159azovan\u00e9ho majetku<\/h2>\n<p>Jak ji\u017e bylo v\u00fd\u0161e uvedeno, da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena p\u0159edstavuje neodepsanou \u010d\u00e1st vstupn\u00ed ceny hmotn\u00e9ho majetku, kter\u00fd je vy\u0159azov\u00e1n. Ozna\u010den\u00ed \u201eda\u0148ov\u00e1\u201c v\u0161ak nutn\u011b automaticky neznamen\u00e1, \u017ee se jedn\u00e1 o da\u0148ov\u011b uznateln\u00fd n\u00e1klad dle ZDP. Da\u0148ov\u00e1 uznatelnost se posuzuje v\u00a0z\u00e1vislosti na d\u016fvodu vy\u0159azen\u00ed hmotn\u00e9ho majetku.<\/p>\n<p>Proto je tedy nutn\u00e9 matematicky vypo\u010d\u00edtanou da\u0148ovou z\u016fstatkovou cenu testovat na da\u0148ovou uznatelnost dle ZDP. V\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech m\u016f\u017ee matematicky vypo\u010dten\u00e1 da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena pln\u011b p\u0159edstavovat da\u0148ov\u00fd n\u00e1klad, v\u00a0jin\u00fdch zcela neda\u0148ov\u00fd n\u00e1klad a v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech m\u016f\u017ee p\u0159edstavovat da\u0148ov\u00fd n\u00e1klad pouze \u010d\u00e1ste\u010dn\u011b.<\/p>\n<p>Poj\u010fme se stru\u010dn\u011b pod\u00edvat na p\u0159\u00edklady n\u011bkter\u00fdch da\u0148ov\u00fdch souvislost\u00ed z\u00a0hlediska ZDP:<\/p>\n<h3>541 (Z\u016fstatkov\u00e1 cena prod\u00e1van\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku): prodej<\/h3>\n<p>V\u00a0p\u0159\u00edpad\u011b prodeje existuje \u0159ada v\u00fdjimek, av\u0161ak na obecn\u00e9 rovin\u011b m\u016f\u017eeme konstatovat, \u017ee pokud bude prodej majetkov\u00e9 slo\u017eky v\u00a0konkr\u00e9tn\u00edm p\u0159\u00edpad\u011b dle ZDP p\u0159edstavovat da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad, bude da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena zcela da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem.<\/p>\n<h3>543 (Dary): darov\u00e1n\u00ed<\/h3>\n<p>V\u00a0ZDP existuj\u00ed historicky v\u00fdjimky na da\u0148ovou uznatelnost dar\u016f (poskytnut\u00fdch bez\u00faplatn\u00fdch pln\u011bn\u00ed), av\u0161ak na obecn\u00e9 \u00farovni m\u016f\u017eeme konstatovat, \u017ee poskytnut\u00ed dar\u016f je da\u0148ov\u011b neuznateln\u00fd n\u00e1klad a teprve n\u00e1sledn\u011b p\u0159i \u00faprav\u011b z\u00e1kladu dan\u011b o od\u010ditateln\u00e9 polo\u017eky se posuzuje uplatn\u011bn\u00ed poskytnut\u00fdch bez\u00faplatn\u00fdch pln\u011bn\u00ed jako polo\u017eka sni\u017euj\u00edc\u00ed z\u00e1klad dan\u011b dle \u00a7 15 odst. 1 ZDP u d\u00e1rc\u016f fyzick\u00fdch osob a \u00a7 20 odst. 8 u d\u00e1rc\u016f pr\u00e1vnick\u00fdch osob. Obecn\u011b tedy da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena darovan\u00e9ho majetku p\u0159edstavuje da\u0148ov\u011b neuznateln\u00fd n\u00e1klad z\u00a0hlediska ZDP.<\/p>\n<h3>551 (Odpisy dlouhodob\u00e9ho hmotn\u00e9ho majetku): fyzick\u00e1 likvidace<\/h3>\n<p>Pokud jsou spln\u011bny podm\u00ednky dle ZDP na tzv. fyzickou likvidaci majetku, pova\u017euje se za da\u0148ov\u011b uznateln\u00fd n\u00e1klad.<\/p>\n<h3>549 (Manka a \u0161kody): manka, \u0161kody, kr\u00e1de\u017ee<\/h3>\n<p>Vy\u0159azen\u00ed hmotn\u00e9ho majetku z\u00a0d\u016fvodu manka, \u0161kody nebo kr\u00e1de\u017ee je typick\u00e1 situace, kde da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena m\u016f\u017ee b\u00fdt zcela da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad, zcela da\u0148ov\u011b ne\u00fa\u010dinn\u00fd n\u00e1klad nebo \u010d\u00e1ste\u010dn\u011b da\u0148ov\u011b \u00fa\u010dinn\u00fd a \u010d\u00e1ste\u010dn\u011b da\u0148ov\u011b ne\u00fa\u010dinn\u00fd n\u00e1klad \u2013 z\u00e1le\u017e\u00ed na spln\u011bn\u00ed podm\u00ednek dle ZDP.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b kr\u00e1de\u017ee se pova\u017euje da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena za da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad, pokud podnikatelsk\u00fd subjekt obdr\u017e\u00ed od Policie \u010cesk\u00e9 republiky ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, v\u00a0n\u011bm\u017e do\u0161lo ke kr\u00e1de\u017ei, potvrzen\u00ed o pachateli nezn\u00e1m\u00e9m.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b \u0161kody se pova\u017euje da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena vy\u0159azovan\u00e9ho hmotn\u00e9ho majetku za da\u0148ov\u011b uznateln\u00fd n\u00e1klad, pokud je \u0161koda zp\u016fsobena \u017eiveln\u00ed pohromou. \u017diveln\u00ed pohromou se pro \u00fa\u010dely ZDP pova\u017euj\u00ed nezavin\u011bn\u00fd po\u017e\u00e1r a v\u00fdbuch, blesk, vich\u0159ice s\u00a0rychlost\u00ed v\u011btu nad 75 km\/h, povode\u0148, z\u00e1plava, krupobit\u00ed, sesouv\u00e1n\u00ed p\u016fdy, sesuny p\u016fdy a skaln\u00ed z\u0159\u00edcen\u00ed, pokud k\u00a0nim nedo\u0161lo v\u00a0souvislosti s\u00a0pr\u016fmyslov\u00fdm nebo stavebn\u00edm provozem, sesouv\u00e1n\u00ed nebo z\u0159\u00edcen\u00ed lavin a zem\u011bt\u0159esen\u00ed dosahuj\u00edc\u00ed alespo\u0148 4. stupn\u011b mezin\u00e1rodn\u00ed stupnice ud\u00e1vaj\u00edc\u00ed makroseizmick\u00e9 \u00fa\u010dinky zem\u011bt\u0159esen\u00ed. V\u00fd\u0161e \u0161kody mus\u00ed b\u00fdt dolo\u017eena posudkem poji\u0161\u0165ovny, a to i v\u00a0p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk nen\u00ed poji\u0161t\u011bn, nebo posudkem soudn\u00edho znalce.<\/p>\n<p>V p\u0159\u00edpad\u011b manka, \u0161kody a kr\u00e1de\u017ee e da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena pova\u017euje za da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad rovn\u011b\u017e do v\u00fd\u0161e n\u00e1hrady (nap\u0159\u00edklad od poji\u0161\u0165ovny, zam\u011bstnance).<\/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>Rozd\u00edl mezi \u00fa\u010detn\u00ed a da\u0148ovou z\u016fstatkovou cenou vy\u0159azovan\u00e9ho majetku<\/h2>\n<p>Pot\u00e9, co je matematicky vypo\u010d\u00edtan\u00e1 da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena \u201eo\u010di\u0161t\u011bna\u201c (transformov\u00e1na) na \u201ezcela, \u010d\u00e1ste\u010dn\u011b nebo nulov\u00fd\u201c da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad, doch\u00e1z\u00ed k\u00a0porovn\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny a da\u0148ov\u011b \u00fa\u010dinn\u00e9ho n\u00e1kladu z\u00a0titulu da\u0148ov\u00e9 z\u016fstatkov\u00e9 ceny.<\/p>\n<p>Pokud je \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena vy\u0161\u0161\u00ed ne\u017e da\u0148ov\u00fd n\u00e1klad odpov\u00eddaj\u00edc\u00ed pln\u011b, \u010d\u00e1ste\u010dn\u011b nebo nulov\u011b da\u0148ov\u00e9 z\u016fstatkov\u00e9 cen\u011b, doch\u00e1z\u00ed v\u00a0r\u00e1mci transformace v\u00fdsledku hospoda\u0159en\u00ed na z\u00e1klad dan\u011b ve formul\u00e1\u0159i da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ke zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b. Pokud je \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena ni\u017e\u0161\u00ed ne\u017e da\u0148ov\u00fd n\u00e1klad odpov\u00eddaj\u00edc\u00ed pln\u011b nebo \u010d\u00e1ste\u010dn\u011b da\u0148ov\u00e9 z\u016fstatkov\u00e9 cen\u011b, doch\u00e1z\u00ed v\u00a0r\u00e1mci transformace v\u00fdsledku hospoda\u0159en\u00ed na z\u00e1klad dan\u011b ve formul\u00e1\u0159i da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ke sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b.<\/p>\n<figure id=\"attachment_14874\" aria-describedby=\"caption-attachment-14874\" style=\"width: 518px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14874\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/karta-ucetniho-pohybu-majetku.jpg\" alt=\"Pohyb vy\u0159azen\u00ed majetku z u\u017e\u00edv\u00e1n\u00ed na invent\u00e1rn\u00ed kart\u011b majetku. \" width=\"518\" height=\"652\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/karta-ucetniho-pohybu-majetku.jpg 518w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/karta-ucetniho-pohybu-majetku-238x300.jpg 238w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/karta-ucetniho-pohybu-majetku-119x150.jpg 119w\" sizes=\"auto, (max-width: 518px) 100vw, 518px\" \/><figcaption id=\"caption-attachment-14874\" class=\"wp-caption-text\">Pohyb vy\u0159azen\u00ed majetku z u\u017e\u00edv\u00e1n\u00ed na invent\u00e1rn\u00ed kart\u011b majetku.<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o majetkovou slo\u017eku, kter\u00e1 spl\u0148uje definici tzv. dlouhodob\u00e9ho hmotn\u00e9ho majetku dle \u00fa\u010detn\u00edch p\u0159edpis\u016f a sou\u010dasn\u011b definici tzv. hmotn\u00e9ho majetku dle ZDP, je nutn\u00e9 posuzovat, zda v\u00a0okam\u017eiku vy\u0159azen\u00ed vykazuje podnikatelsk\u00fd subjekt \u2013 \u00fa\u010detn\u00ed jednotka u tohoto vy\u0159azovan\u00e9ho majetku \u00fa\u010detn\u00ed, resp. da\u0148ovou z\u016fstatkovou cenu. O \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 cen\u011b se \u00fa\u010dtuje v\u00a0\u00fa\u010detnictv\u00ed (ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f na vrub n\u00e1klad\u016f, av\u0161ak nen\u00ed to pravidlem \u2013 z\u00e1le\u017e\u00ed na d\u016fvodu vy\u0159azen\u00ed majetku), zat\u00edmco da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena je rezidu\u00e1ln\u00ed polo\u017ekou na invent\u00e1rn\u00ed kart\u011b v\u00a0r\u00e1mci v\u00fdpo\u010dtu da\u0148ov\u00fdch odpis\u016f.<\/p>\n<p>Matematicky vypo\u010d\u00edtan\u00e1 da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena nen\u00ed automaticky da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem. V\u017edy z\u00e1le\u017e\u00ed na d\u016fvodu vy\u0159azen\u00ed hmotn\u00e9ho majetku. V\u00a0prv\u00e9m kroku tedy doch\u00e1z\u00ed k\u00a0testov\u00e1n\u00ed skute\u010dnosti, v\u00a0jak\u00e9 v\u00fd\u0161i (zcela, z\u010d\u00e1sti nebo nulov\u011b) je matematicky vypo\u010d\u00edtan\u00e1 da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena opravdu da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem. V\u00a0druh\u00e9m kroku se provede porovn\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny a da\u0148ov\u00e9ho n\u00e1kladu odpov\u00eddaj\u00edc\u00edho zcela, z\u010d\u00e1sti nebo nulov\u011b matematicky vypo\u010d\u00edtan\u00e9 da\u0148ov\u00e9 z\u016fstatkov\u00e9 cen\u011b. O uveden\u00fd rozd\u00edl se provede \u00faprava v\u00a0r\u00e1mci transformace v\u00fdsledku hospoda\u0159en\u00ed na z\u00e1klad dan\u011b v\u00a0r\u00e1mci formul\u00e1\u0159e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detn\u00ed z\u016fstatkov\u00e1 cena vy\u0159azovan\u00e9ho majetku V\u00a0p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o majetkovou slo\u017eku, kter\u00e1 spl\u0148uje definici tzv. dlouhodob\u00e9ho hmotn\u00e9ho majetku dle \u00fa\u010detn\u00edch p\u0159edpis\u016f a sou\u010dasn\u011b definici &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14876,"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":[58,400,218,399,367],"class_list":["post-14873","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-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14873","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=14873"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14873\/revisions"}],"predecessor-version":[{"id":17719,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14873\/revisions\/17719"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14876"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}