{"id":14925,"date":"2024-07-09T07:00:00","date_gmt":"2024-07-09T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14925"},"modified":"2025-08-03T11:19:08","modified_gmt":"2025-08-03T09:19:08","slug":"jak-uctovat-klasifikace-nakladu-v-druhovem-a-ucelovem-cleneni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-klasifikace-nakladu-v-druhovem-a-ucelovem-cleneni\/","title":{"rendered":"Jak \u00fa\u010dtovat: Klasifikace n\u00e1klad\u016f v\u202fdruhov\u00e9m a \u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed"},"content":{"rendered":"<h2>Druhov\u00e9 \u010dlen\u011bn\u00ed n\u00e1klad\u016f<\/h2>\n<p>Hovo\u0159\u00edme-li o <strong>druhov\u00e9m \u010dlen\u011bn\u00ed n\u00e1klad\u016f, resp. \u010dlen\u011bn\u00ed n\u00e1klad\u016f dle druhu, jedn\u00e1 se o strukturu obdobnou dle \u00fa\u010dtov\u00fdch skupin <\/strong>(nap\u0159\u00edklad mzdov\u00e9 n\u00e1klady, n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed, \u00fa\u010detn\u00ed odpisy dlouhodob\u00e9ho hmotn\u00e9ho a dlouhodob\u00e9ho nehmotn\u00e9ho majetku). Uspo\u0159\u00e1d\u00e1n\u00ed v\u00fdsledovky (v\u00fdkazu zisku a ztr\u00e1ty) v\u00a0druhov\u00e9m \u010dlen\u011bn\u00ed upravuje prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka k\u00a0Zo\u00da, konkr\u00e9tn\u011b v\u00a0P\u0159\u00edloze \u010d. 2.<\/p>\n<p>Poj\u010fme se pod\u00edvat na vybran\u00e9 jednotliv\u00e9 syntetick\u00e9 \u00fa\u010dty, kter\u00e9 se v\u00a0praxi b\u011b\u017en\u011b pou\u017e\u00edvaj\u00ed a jejich v\u011bcn\u00fd obsah.<\/p>\n<h3>\u00da\u010dtov\u00e1 skupina 50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy<\/h3>\n<p><strong>501 \u2013 Spot\u0159eba materi\u00e1lu<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme p\u0159edev\u0161\u00edm klasickou spot\u0159ebu materi\u00e1lu do spot\u0159eby. Nezapome\u0148me v\u0161ak na definici materi\u00e1lu dle prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ky k\u00a0Zo\u00da. Do materi\u00e1lu se \u0159ad\u00ed, krom\u011b dal\u0161\u00edch polo\u017eek, rovn\u011b\u017e <strong>1) movit\u00e9 v\u011bci s\u00a0dobou pou\u017eitelnosti nep\u0159ekra\u010duj\u00edc\u00ed dobu 1 roku<\/strong>, bez ohledu na v\u00fd\u0161i vstupn\u00ed ceny a <strong>2) movit\u00e9 v\u011bci s\u00a0dobou pou\u017eitelnosti p\u0159ekra\u010duj\u00edc\u00ed dobu 1 roku<\/strong>, p\u0159i\u010dem\u017e vstupn\u00ed cena nep\u0159evy\u0161uje hodnotu rozhodnou pro za\u0159azen\u00ed do kategorie <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/\">dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/a> a \u00fa\u010detn\u00ed jednotka rozhodla, \u017ee o t\u00e9to v\u011bci nebude \u00fa\u010dtovat jako o drobn\u00e9m dlouhodob\u00e9m hmotn\u00e9m majetku.<\/p>\n<p><strong>Velmi \u010dasto se na tento \u00fa\u010det \u00fa\u010dtuje s\u00a0vyu\u017eit\u00edm analytick\u00e9 evidence nap\u0159\u00edklad spot\u0159eba kancel\u00e1\u0159sk\u00fdch pot\u0159eb a odborn\u00e1 literatura.<\/strong><\/p>\n<p>Nezapom\u00ednejme na respektov\u00e1n\u00ed pravidel spr\u00e1vn\u00e9ho vyu\u017e\u00edv\u00e1n\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-2-dil\/\">metod oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed<\/a> (FIFO, v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br, historick\u00e9 ocen\u011bn\u00ed, pevn\u00e1 skladov\u00e1 cena).<\/p>\n<p><strong>502 \u2013 Spot\u0159eba energi\u00ed<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme zejm\u00e9na spot\u0159ebu plynu, vody, elekt\u0159iny, p\u0159i\u010dem\u017e respektujeme \u010dasov\u00e9 rozli\u0161en\u00ed s\u00a0mo\u017en\u00fdmi v\u00fdjimkami, kter\u00e9 umo\u017e\u0148uje prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka k\u00a0Zo\u00da.<\/p>\n<p><strong>504 \u2013 Prodan\u00e9 zbo\u017e\u00ed<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme klasick\u00fd \u00fabytek zbo\u017e\u00ed v\u00a0d\u016fsledku prodeje. Nezapom\u00ednejme na respektov\u00e1n\u00ed pravidel spr\u00e1vn\u00e9ho vyu\u017e\u00edv\u00e1n\u00ed metod oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed (FIFO, v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br, historick\u00e9 ocen\u011bn\u00ed, pevn\u00e1 skladov\u00e1 cena).<\/p>\n<h3>\u00da\u010dtov\u00e1 skupina 51 \u2013 Slu\u017eby<\/h3>\n<p><strong>511 \u2013 Oprava a udr\u017eov\u00e1n\u00ed<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme n\u00e1klady na opravu (tj. uveden\u00ed v\u011bci do p\u016fvodn\u00edho stavu) a udr\u017eov\u00e1n\u00ed (tj. udr\u017eov\u00e1n\u00ed v\u011bci v\u00a0provozuschopn\u00e9m stavu). Nezapome\u0148me na dodr\u017eov\u00e1n\u00ed pravidla, \u017ee \u201eobsah m\u00e1 p\u0159ednost p\u0159ed formou\u201c, jako\u017e i na spr\u00e1vn\u00e9 \u010dasov\u00e9 rozli\u0161ov\u00e1n\u00ed. Zcela z\u00e1sadn\u00ed je rozli\u0161en\u00ed n\u00e1kladu na opravu a udr\u017eov\u00e1n\u00ed od proveden\u00e9ho technick\u00e9ho zhodnocen\u00ed dlouhodob\u00e9ho majetku (modernizace, rekonstrukce, n\u00e1stavba, p\u0159\u00edstavba, stavebn\u00ed \u00faprava).<\/p>\n<p><strong>512 \u2013 Cestovn\u00e9<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme cestovn\u00ed n\u00e1hrady, kter\u00e9 jsou poskytov\u00e1ny zam\u011bstnanc\u016fm v\u00a0souladu se z\u00e1kon\u00edkem pr\u00e1ce, p\u0159\u00edpadn\u011b i nad r\u00e1mec limit\u016f stanoven\u00fdch z\u00e1kon\u00edkem pr\u00e1ce a prov\u00e1d\u011bc\u00edmi vyhl\u00e1\u0161kami. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b je vhodn\u00e9 ji\u017e v\u00a0\u00fa\u010detnictv\u00ed s\u00a0vyu\u017eit\u00edm analytick\u00fdch \u00fa\u010dt\u016f rozli\u0161it da\u0148ov\u011b uznateln\u00e9 a da\u0148ov\u011b neuznateln\u00e9 \u00fa\u010dty.<\/p>\n<p><strong>513 \u2013 N\u00e1klady na reprezentaci<\/strong><\/p>\n<p>Typick\u00fdm p\u0159\u00edkladem jsou n\u00e1klady na poho\u0161t\u011bn\u00ed a ob\u010derstven\u00ed obchodn\u00edch partner\u016f, kter\u00e9 jsou v\u00a0\u010cesk\u00e9 republice da\u0148ov\u011b neuznateln\u00fdm n\u00e1kladem.<\/p>\n<p><strong>518 \u2013 Ostatn\u00ed slu\u017eby<\/strong><\/p>\n<p>Tento \u00fa\u010det obsahuje \u0161irokou \u0161k\u00e1lu slu\u017eeb, kter\u00e9 spot\u0159ebov\u00e1v\u00e1 \u00fa\u010detn\u00ed jednotka. Respektujeme zejm\u00e9na \u010dasov\u00e9 rozli\u0161en\u00ed a vyu\u017e\u00edv\u00e1me \u010dasto analytick\u00fdch \u00fa\u010dt\u016f pro v\u011bt\u0161\u00ed p\u0159ehlednost.<\/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>\u00da\u010dtov\u00e1 skupina 52 \u2013 Osobn\u00ed n\u00e1klady<\/h3>\n<p><strong>521 \u2013 Mzdov\u00e9 n\u00e1klady<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme nej\u010dast\u011bji hrub\u00e9 mzdy zam\u011bstnanc\u016f z\u00a0titulu pracovn\u00edch smluv, dohod o pracovn\u00ed \u010dinnosti a dohod o proveden\u00ed pr\u00e1ce.<\/p>\n<p><strong>522 \u2013 P\u0159\u00edjmy spole\u010dn\u00edk\u016f obchodn\u00ed korporace ze z\u00e1visl\u00e9 \u010dinnosti<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme p\u0159edev\u0161\u00edm odm\u011bny spole\u010dn\u00edk\u016f spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a komanditist\u016f komanditn\u00ed spole\u010dnosti za pr\u00e1ci pro spole\u010dnost.<\/p>\n<p><strong>523 \u2013 Odm\u011bny \u010dlen\u016f org\u00e1n\u016f obchodn\u00ed korporace<\/strong><\/p>\n<p>Na tento \u00fa\u010det se \u00fa\u010dtuj\u00ed p\u0159edev\u0161\u00edm odm\u011bny \u010dlen\u016f p\u0159edstavenstva akciov\u00e9 spole\u010dnosti a dozor\u010d\u00ed rady.<\/p>\n<p><strong>524 \u2013 Z\u00e1konn\u00e9 soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<p>Pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161\u0165ovny, kter\u00e9 hrad\u00ed zam\u011bstnavatel ze z\u00e1kona nad r\u00e1mec hrub\u00fdch mezd zam\u011bstnanc\u016f se zachycuj\u00ed pr\u00e1v\u011b na tento \u00fa\u010det.<\/p>\n<p><strong>527 \u2013 Z\u00e1konn\u00e9 soci\u00e1ln\u00ed n\u00e1klady<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme p\u0159edev\u0161\u00edm n\u011bkter\u00e9 zam\u011bstnaneck\u00e9 benefity, kter\u00e9 jsou na stran\u011b zam\u011bstnavatele posouzeny dle 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, jako da\u0148ov\u011b uznateln\u00e9.<\/p>\n<p><strong>528 \u2013 Ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady <\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme p\u0159edev\u0161\u00edm n\u011bkter\u00e9 zam\u011bstnaneck\u00e9 benefity, kter\u00e9 jsou na stran\u011b zam\u011bstnavatele posouzeny dle 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, jako da\u0148ov\u011b neuznateln\u00e9.<\/p>\n<h3>\u00da\u010dtov\u00e1 skupina 53 \u2013 Dan\u011b a poplatky<\/h3>\n<p><strong>531 \u2013 Da\u0148 silni\u010dn\u00ed<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme p\u0159edpis silni\u010dn\u00ed dan\u011b, kterou je povinna \u00fa\u010detn\u00ed jednotka uhradit finan\u010dn\u00edmu \u00fa\u0159adu, zpravidla \u00fa\u010detn\u00edm z\u00e1pisem MD 531 \/ D 345 (Ostatn\u00ed dan\u011b a poplatky).<\/p>\n<p><strong>532 \u2013 Da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme p\u0159edpis dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed, kterou je povinna \u00fa\u010detn\u00ed jednotka uhradit finan\u010dn\u00edmu \u00fa\u0159adu, zpravidla \u00fa\u010detn\u00edm z\u00e1pisem MD 532 \/ D 345 (Ostatn\u00ed dan\u011b a poplatky).<\/p>\n<p><strong>538 \u2013 Ostatn\u00ed dan\u011b a poplatky<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme p\u0159edev\u0161\u00edm spot\u0159ebu d\u00e1lni\u010dn\u00edch zn\u00e1mek, v\u00a0minulosti spot\u0159ebu kolk\u016f pro provozn\u00ed \u010dinnost \u00fa\u010detn\u00ed jednotky, poplatky (nikoliv sank\u010dn\u00edho charakteru) \u00fa\u0159ad\u016fm.<\/p>\n<h3>\u00da\u010dtov\u00e1 skupina 54 \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady<\/h3>\n<p><strong>541 \u2013 Z\u016fstatkov\u00e1 cena prodan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme \u00fa\u010detn\u00ed z\u016fstatkovou cenu dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku, kter\u00fd je vy\u0159azov\u00e1n z\u00a0d\u016fvodu prodeje.<\/p>\n<p><strong>542 \u2013 Prodan\u00fd materi\u00e1l<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme vy\u0159azovan\u00fd materi\u00e1l z\u00a0d\u016fvodu prodeje. Nezapom\u00ednejme na respektov\u00e1n\u00ed pravidel spr\u00e1vn\u00e9ho vyu\u017e\u00edv\u00e1n\u00ed metod oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed (FIFO, v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br, historick\u00e9 ocen\u011bn\u00ed, pevn\u00e1 skladov\u00e1 cena).<\/p>\n<p><strong>543 \u2013 Dary<\/strong><\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b darov\u00e1n\u00ed provozn\u00edch polo\u017eek podnik\u00e1n\u00ed (nap\u0159\u00edklad zbo\u017e\u00ed, materi\u00e1l) se jejich \u00fabytek \u00fa\u010dtuje na vrub tohoto v\u00fdsledkov\u00e9ho \u00fa\u010dtu provozn\u00edch n\u00e1klad\u016f.<\/p>\n<p><strong>544 \u2013 Smluvn\u00ed pokuty a pen\u00e1le<\/strong><\/p>\n<p>Smluvn\u00ed sankce (pokuty, \u00faroky z\u00a0prodlen\u00ed), kter\u00e9 jsou uplat\u0148ov\u00e1ny od obchodn\u00edch partner\u016f, se zachycuj\u00ed na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu.<\/p>\n<p><strong>545 \u2013 Ostatn\u00ed pokuty a pen\u00e1le<\/strong><\/p>\n<p>Sankce (pokuty, \u00faroky z\u00a0prodlen\u00ed), kter\u00e9 jsou uplat\u0148ov\u00e1ny od st\u00e1tn\u00edch org\u00e1n\u016f, zdravotn\u00edch poji\u0161\u0165oven, spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed, se zachycuj\u00ed na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu.<\/p>\n<p><strong>546 \u2013 Odpis pohled\u00e1vky<\/strong><\/p>\n<p>Pokud jsou spln\u011bny podm\u00ednky dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f, je \u00fa\u010dtov\u00e1n tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucet-54x-jak-uctovat-odpis-pohledavky-a-prodej-pohledavky\/\">odpis pohled\u00e1vky z\u00a0\u00fa\u010detnictv\u00ed<\/a>, p\u0159i\u010dem\u017e pohled\u00e1vka re\u00e1ln\u011b nezanik\u00e1. Je nad\u00e1le vedena v\u00a0podrozvahov\u00e9 evidenci. Tento \u00fa\u010det je pou\u017e\u00edv\u00e1n i v\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed pohled\u00e1vky z\u00a0d\u016fvodu prodeje. Proto je vhodn\u00e9 vyu\u017e\u00edvat analytickou evidenci k\u00a0tomuto n\u00e1kladov\u00e9mu \u00fa\u010dtu.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b prodeje pohled\u00e1vky se n\u00e1sledn\u00e1 tr\u017eba z\u00a0prodeje pohled\u00e1vky \u00fa\u010dtuje ve prosp\u011bch \u00fa\u010dtu 648 \u2013 V\u00fdnosy z\u00a0odepsan\u00fdch pohled\u00e1vek. Tento v\u00fdnosov\u00fd \u00fa\u010det se pou\u017eije i v\u00a0p\u0159\u00edpad\u011b, \u017ee by odepsan\u00e1 pohled\u00e1vka z\u00a0\u00fa\u010detnictv\u00ed byla v\u00a0budoucnu dlu\u017en\u00edkem uhrazena.<\/p>\n<p><strong>548 \u2013 Ostatn\u00ed provozn\u00ed n\u00e1klady<\/strong><\/p>\n<p>Tento \u00fa\u010det je vyu\u017e\u00edv\u00e1n pro \u0161irokou \u0161k\u00e1lu provozn\u00edch n\u00e1klad\u016f, proto je vhodn\u00e9 vyu\u017e\u00edvat analytickou evidenci pro jejich rozli\u0161en\u00ed, v\u010detn\u011b aspektu da\u0148ov\u00e9 uznatelnosti z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p><strong>549 \u2013 Manka, \u0161kody a kr\u00e1de\u017ee z\u00a0provozn\u00ed \u010dinnosti<\/strong><\/p>\n<p>Manko je definov\u00e1no jako inventariza\u010dn\u00ed rozd\u00edl, v\u00a0r\u00e1mci n\u011bho\u017e je skute\u010dn\u00fd stav ni\u017e\u0161\u00ed ne\u017e stav \u00fa\u010detn\u00ed. \u0160koda nast\u00e1v\u00e1 v\u00a0p\u0159\u00edpad\u011b, \u017ee vlastn\u011bn\u00fd majetek \u00fa\u010detn\u00ed jednotky je po\u0161kozen \u010di poni\u010den a v\u00a0d\u016fsledku toho doch\u00e1z\u00ed k\u00a0jeho vy\u0159azen\u00ed.<\/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        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         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\/14925\">\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>\u00da\u010delov\u00e9 \u010dlen\u011bn\u00ed n\u00e1klad\u016f<\/h2>\n<p>Pokud hovo\u0159\u00edme o \u010dlen\u011bn\u00ed n\u00e1klad\u016f v\u00a0\u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed, tj. podle \u00fa\u010delu, jsou <strong>strukturov\u00e1ny n\u00e1klady dle \u00fa\u010delu spot\u0159eby<\/strong> (n\u00e1klady prodeje, n\u00e1klady odbytu, spr\u00e1vn\u00ed re\u017eie, v\u00fdrobn\u00ed re\u017eie). Uspo\u0159\u00e1d\u00e1n\u00ed v\u00fdsledovky (v\u00fdkazu zisku a ztr\u00e1ty) v\u00a0\u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed upravuje prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka k\u00a0Zo\u00da, konkr\u00e9tn\u011b v\u00a0P\u0159\u00edloze \u010d. 3.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u00fdsledovka (v\u00fdkaz zisku a ztr\u00e1ty) je mo\u017en\u00e9 sestavit ve dvou variant\u00e1ch \u2013 v druhov\u00e9m \u010dlen\u011bn\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f nebo v \u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f. Uspo\u0159\u00e1d\u00e1n\u00ed v\u00fdsledovky (v\u00fdkazu zisku a ztr\u00e1ty) v druhov\u00e9m \u010dlen\u011bn\u00ed upravuje prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka k Zo\u00da, konkr\u00e9tn\u011b v P\u0159\u00edloze \u010d. 2. Uspo\u0159\u00e1d\u00e1n\u00ed v\u00fdsledovky (v\u00fdkazu zisku a ztr\u00e1ty) v \u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed upravuje prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka k Zo\u00da, konkr\u00e9tn\u011b v P\u0159\u00edloze \u010d. 3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Druhov\u00e9 \u010dlen\u011bn\u00ed n\u00e1klad\u016f Hovo\u0159\u00edme-li o druhov\u00e9m \u010dlen\u011bn\u00ed n\u00e1klad\u016f, resp. \u010dlen\u011bn\u00ed n\u00e1klad\u016f dle druhu, jedn\u00e1 se o strukturu obdobnou dle \u00fa\u010dtov\u00fdch skupin (nap\u0159\u00edklad mzdov\u00e9 n\u00e1klady, n\u00e1klady &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14926,"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":[58,218],"class_list":["post-14925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-program"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14925","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=14925"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14925\/revisions"}],"predecessor-version":[{"id":17727,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14925\/revisions\/17727"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14926"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}