{"id":14929,"date":"2024-07-11T07:00:00","date_gmt":"2024-07-11T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14929"},"modified":"2025-08-03T11:22:21","modified_gmt":"2025-08-03T09:22:21","slug":"jak-uctovat-klasifikace-nakladu-a-vynosu-v-druhovem-a-ucelovem-cleneni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-klasifikace-nakladu-a-vynosu-v-druhovem-a-ucelovem-cleneni\/","title":{"rendered":"Jak \u00fa\u010dtovat: Klasifikace n\u00e1klad\u016f a v\u00fdnos\u016f v\u202fdruhov\u00e9m a \u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed"},"content":{"rendered":"<h2>\u00da\u010dtov\u00e1 skupina 55 \u2013 Odpisy, rezervy, komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed a opravn\u00e9 polo\u017eky v\u00a0provozn\u00ed \u010dinnosti<\/h2>\n<p><strong>551 \u2013 Odpisy dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/strong><\/p>\n<p>\u00da\u010detn\u00ed odpisy, kter\u00e9 vyjad\u0159uj\u00ed v\u00a0pen\u011b\u017en\u00ed form\u011b hodnotu fyzick\u00e9ho opot\u0159eben\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku a mor\u00e1ln\u00edho opot\u0159eben\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho majetku, se \u00fa\u010dtuj\u00ed na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu. Rovn\u011b\u017e \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena vy\u0159azen\u00e9ho dlouhodob\u00e9ho majetku z\u00a0d\u016fvodu fyzick\u00e9 likvidace se \u00fa\u010dtuje na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu. Proto je vhodn\u00e9 vyu\u017e\u00edvat analytick\u00e9 evidence pro rozli\u0161en\u00ed \u00fa\u010detn\u00edch odpis\u016f jednotliv\u00fdch majetkov\u00fdch slo\u017eek a \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny vy\u0159azovan\u00e9ho dlouhodob\u00e9ho majetku z\u00a0d\u016fvodu fyzick\u00e9 likvidace.<\/p>\n<p><strong>552 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch rezerv<\/strong><\/p>\n<p>Tvorba a rozpou\u0161t\u011bn\u00ed rezerv, kter\u00e9 spl\u0148uj\u00ed podm\u00ednky dle 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, se zachycuje na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu (tvorba rezervy) a v\u00a0jeho prosp\u011bch (z\u00fa\u010dtov\u00e1n\u00ed rezervy).<\/p>\n<p><strong>554 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv<\/strong><\/p>\n<p>Tvorba a rozpou\u0161t\u011bn\u00ed rezerv, kter\u00e9 nespl\u0148uj\u00ed podm\u00ednky dle 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, se zachycuje na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu (tvorba rezervy) a v\u00a0jeho prosp\u011bch (z\u00fa\u010dtov\u00e1n\u00ed rezervy).<\/p>\n<p><strong>558 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch opravn\u00fdch polo\u017eek<\/strong><\/p>\n<p>Tvorba a rozpou\u0161t\u011bn\u00ed opravn\u00fdch polo\u017eek, kter\u00e9 spl\u0148uj\u00ed podm\u00ednky dle 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, se zachycuje na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu (tvorba opravn\u00e9 polo\u017eky) a v\u00a0jeho prosp\u011bch (z\u00fa\u010dtov\u00e1n\u00ed opravn\u00e9 polo\u017eky).<\/p>\n<p><strong>559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch opravn\u00fdch polo\u017eek<\/strong><\/p>\n<p>Tvorba a rozpou\u0161t\u011bn\u00ed opravn\u00fdch polo\u017eek, kter\u00e9 nespl\u0148uj\u00ed podm\u00ednky dle 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, se zachycuje na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu (tvorba opravn\u00e9 polo\u017eky) a v\u00a0jeho prosp\u011bch (z\u00fa\u010dtov\u00e1n\u00ed opravn\u00e9 polo\u017eky).<\/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>\u00da\u010dtov\u00e1 skupina 56 \u2013 Finan\u010dn\u00ed n\u00e1klad<\/h2>\n<p><strong>561 \u2013 Prodan\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme vy\u0159azen\u00ed cenn\u00fdch pap\u00edr\u016f (akci\u00ed, dluhopis\u016f) a obchodn\u00edch pod\u00edl\u016f z\u00a0d\u016fvodu jejich prodeje. N\u00e1sledn\u00e1 tr\u017eba z\u00a0prodeje se za\u00fa\u010dtuje ve prosp\u011bch \u00fa\u010dtu 661 \u2013 Tr\u017eby z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f.<\/p>\n<p><strong>562 \u2013 \u00daroky<\/strong><\/p>\n<p>N\u00e1kladov\u00e9 \u00faroky z\u00a0bankovn\u00edch \u00fav\u011br\u016f a r\u016fzn\u00fdch forem dluhov\u00e9ho financov\u00e1n\u00ed \u00fa\u010dtujeme zpravidla na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu, pokud nejsou v\u00a0souladu s\u00a0\u00fa\u010detn\u00edmi p\u0159edpisy aktivov\u00e1ny do vstupn\u00ed ceny po\u0159izovan\u00e9 majetkov\u00e9 slo\u017eky. Respektujeme rovn\u011b\u017e z\u00e1sadu akru\u00e1ln\u00edho principu, a tedy \u010dasov\u00e9ho rozli\u0161en\u00ed.<\/p>\n<p><strong>563 \u2013 Kurzov\u00e9 ztr\u00e1ty<\/strong><\/p>\n<p>Kurzov\u00e9 ztr\u00e1ty z\u00a0realizovan\u00fdch a nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f se \u00fa\u010dtuj\u00ed na vrub tohoto n\u00e1kladov\u00e9ho \u00fa\u010dtu, pokud tak ur\u010duj\u00ed \u00fa\u010detn\u00ed p\u0159edpisy. Typick\u00fdmi p\u0159\u00edklady jsou kurzov\u00e9 rozd\u00edly p\u0159i \u00fahrad\u011b cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f, jako\u017e i kurzov\u00e9 rozd\u00edly z\u00a0neuhrazen\u00fdch cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f k\u00a0rozvahov\u00e9mu dni.<\/p>\n<p><strong>568 \u2013 Ostatn\u00ed finan\u010dn\u00ed n\u00e1klady<\/strong><\/p>\n<p>Na tomto \u00fa\u010dtu se \u00fa\u010dtuj\u00ed zejm\u00e9na n\u00e1klady souvisej\u00edc\u00ed s\u00a0finan\u010dn\u00edmi veli\u010dinami, nap\u0159\u00edklad bankovn\u00ed poplatky za veden\u00ed bankovn\u00edch \u00fa\u010dt\u016f.<\/p>\n<p><strong>569 \u2013 Manka, \u0161kody a kr\u00e1de\u017ee z\u00a0finan\u010dn\u00ed \u010dinnosti<\/strong><\/p>\n<p>Na tomto \u00fa\u010dtu \u00fa\u010dtujeme manka, \u0161kody a kr\u00e1de\u017ee u finan\u010dn\u00edch veli\u010din, nap\u0159\u00edklad v\u00a0p\u0159\u00edpad\u011b pokladny a cenin.<\/p>\n<h2>\u00da\u010dtov\u00e1 skupina 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace<\/h2>\n<p><strong>581, 582, 583 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby<\/strong><\/p>\n<p>Naskladn\u011bn\u00ed a vyskladn\u011bn\u00ed nedokon\u010den\u00e9 v\u00fdroby, polotovar\u016f vlastn\u00ed v\u00fdroby a v\u00fdrobk\u016f v\u00a0r\u00e1mci v\u00fdrobn\u00edho procesu se \u00fa\u010dtuj\u00ed s\u00a0vyu\u017eit\u00edm t\u011bchto n\u00e1kladov\u00fdch \u00fa\u010dt\u016f (na vrub p\u0159i naskladn\u011bn\u00ed, ve prosp\u011bch p\u0159i vyskladn\u011bn\u00ed). Jsou-li zji\u0161t\u011bny inventariza\u010dn\u00ed p\u0159ebytky z\u00e1sob vlastn\u00ed v\u00fdroby, nepou\u017e\u00edv\u00e1 se v\u00fdnosov\u00e9ho \u00fa\u010dtu 648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy, n\u00fdbr\u017e se \u00fa\u010dtuje ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 58.<\/p>\n<p><strong>585 \u2013 Aktivace materi\u00e1lu a zbo\u017e\u00ed<\/strong><\/p>\n<p>Pokud po\u0159izujeme materi\u00e1l a zbo\u017e\u00ed vlastn\u00ed \u010dinnost\u00ed, \u00fa\u010dtujeme aktivaci n\u00e1klad\u016f na jejich v\u00fdrobu s\u00a0vyu\u017eit\u00edm tohoto \u00fa\u010dtu.<\/p>\n<p><strong>586 \u2013 Aktivace vnitropodnikov\u00fdch slu\u017eeb<\/strong><\/p>\n<p>Pokud po\u0159izujeme z\u00e1soby nebo dlouhodob\u00fd majetek extern\u00edm zp\u016fsobem, av\u0161ak n\u011bkter\u00e9 subdod\u00e1vky realizujeme vlastn\u00ed \u010dinnost\u00ed (nap\u0159\u00edklad vnitropodnikov\u00e9 p\u0159epravn\u00e9, vnitropodnikov\u00e1 mont\u00e1\u017e a instalace), vyu\u017e\u00edv\u00e1 se pro aktivaci vlastn\u00edch n\u00e1klad\u016f do vstupn\u00ed ceny tohoto \u00fa\u010dtu.<\/p>\n<h2>\u00da\u010dtov\u00e1 skupina 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<\/h2>\n<p><strong>591 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1<\/strong><\/p>\n<p>Tento \u00fa\u010det slou\u017e\u00ed k\u00a0\u00fa\u010dtov\u00e1n\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f, kter\u00e1 je splatn\u00e1 v\u016f\u010di spr\u00e1vci dan\u011b, tj. proti\u00fa\u010dtem je \u00fa\u010det 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p><strong>592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1<\/strong><\/p>\n<p>Tento \u00fa\u010det slou\u017e\u00ed k\u00a0\u00fa\u010dtov\u00e1n\u00ed odlo\u017een\u00e9 dan\u011b, tj. proti\u00fa\u010dtem je \u00fa\u010det 481 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek nebo odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka. P\u0159i prvn\u00edm \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani se v\u0161ak pou\u017e\u00edv\u00e1 \u00fa\u010det 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let.<\/p>\n<p><strong>595 \u2013 Dodate\u010dn\u00e9 odvody dan\u00ed z\u00a0p\u0159\u00edjm\u016f<\/strong><\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b dodate\u010dn\u00e9 opravy da\u0148ov\u00e9 povinnosti na dani z\u00a0p\u0159\u00edjm\u016f z\u00a0titulu dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebo da\u0148ov\u00e9 kontroly se vyu\u017e\u00edv\u00e1 tento \u00fa\u010det. V\u00a0p\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed da\u0148ov\u00e9 povinnosti \u00fa\u010dtujeme na vrub \u00fa\u010dtu 595, v\u00a0p\u0159\u00edpad\u011b sn\u00ed\u017een\u00ed da\u0148ov\u00e9 povinnosti \u00fa\u010dtujeme ve prosp\u011bch \u00fa\u010dtu 595.<\/p>\n<h2>Druhov\u00e9 \u010dlen\u011bn\u00ed v\u00fdnos\u016f<\/h2>\n<h3>\u00da\u010dtov\u00e1 skupina 60 \u2013 Tr\u017eby za vlastn\u00ed v\u00fdkony a zbo\u017e\u00ed<\/h3>\n<p><strong>601, 602, 604 \u2013 Tr\u017eby z\u00a0prodeje v\u00fdrobk\u016f, slu\u017eeb a zbo\u017e\u00ed<\/strong><\/p>\n<p>Tyto v\u00fdnosov\u00e9 \u00fa\u010dty se pou\u017e\u00edvaj\u00ed pro \u00fa\u010dtov\u00e1n\u00ed klasick\u00fdch tr\u017eeb z\u00a0prodeje v\u00fdrobk\u016f, slu\u017eeb a zbo\u017e\u00ed.<\/p>\n<h3>\u00da\u010dtov\u00e1 skupina 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy<\/h3>\n<p><strong>641 \u2013 Tr\u017eby z\u00a0prodeje dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/strong><\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b prodeje dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku se tr\u017eba z\u00a0prodeje \u00fa\u010dtuje ve prosp\u011bch tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu.<\/p>\n<p><strong>642 \u2013 Tr\u017eby z\u00a0prodeje materi\u00e1lu<\/strong><\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b prodeje materi\u00e1lu se tr\u017eba z\u00a0prodeje \u00fa\u010dtuje ve prosp\u011bch tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu. Proto\u017ee se jedn\u00e1 o v\u00fdnos, kter\u00fd nesouvis\u00ed p\u0159\u00edmo s\u00a0hlavn\u00edm p\u0159edm\u011btem \u010dinnosti v\u00fdrobn\u00ed \u00fa\u010detn\u00ed jednotky, nach\u00e1z\u00ed se tento v\u00fdnos v\u00edce \u201ehluboko\u201c, tj. a\u017e na \u00fa\u010dtov\u00e9 skupin\u011b 64.<\/p>\n<p><strong>644 \u2013 Smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed<\/strong><\/p>\n<p>Pokud \u00fa\u010detn\u00ed jednotka \u00fa\u010dtuje o smluvn\u00edch sankc\u00edch v\u016f\u010di obchodn\u00edm partner\u016fm, vyu\u017e\u00edv\u00e1 tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu.<\/p>\n<p><strong>646 \u2013 V\u00fdnosy z\u00a0odepsan\u00fdch pohled\u00e1vek<\/strong><\/p>\n<p>Pokud \u00fa\u010detn\u00ed jednotka odepsala pohled\u00e1vku z\u00a0\u00fa\u010detnictv\u00ed, p\u0159i\u010dem\u017e pohled\u00e1vka nezanikla a \u00fa\u010detn\u00ed jednotka ji evidovala v\u00a0podrozvahov\u00e9 evidenci a v\u00a0budoucnu je dlu\u017en\u00edkem tato odepsan\u00e1 pohled\u00e1vka uhrazena, vyu\u017eije \u00fa\u010detn\u00ed jednotka tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu.<\/p>\n<p><strong>648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy<\/strong><\/p>\n<p>Tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu je vyu\u017e\u00edv\u00e1no zejm\u00e9na p\u0159i \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f u vybran\u00fdch provozn\u00edch veli\u010din, nap\u0159\u00edklad u p\u0159ebytku materi\u00e1lu a zbo\u017e\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            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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14929\">\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\/14929\">\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>\u00da\u010dtov\u00e1 skupina 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy<\/h3>\n<p><strong>661 \u2013 Tr\u017eby z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f<\/strong><\/p>\n<p>Pokud \u00fa\u010detn\u00ed jednotka prod\u00e1v\u00e1 cenn\u00e9 pap\u00edry a obchodn\u00ed pod\u00edly, vyu\u017e\u00edv\u00e1 pro \u00fa\u010dtov\u00e1n\u00ed tr\u017eby z\u00a0prodeje tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu.<\/p>\n<p><strong>662 \u2013 \u00daroky <\/strong><\/p>\n<p>Pokud \u00fa\u010detn\u00ed jednotka generuje v\u00fdnosov\u00e9 \u00faroky z\u00a0vklad\u016f na bankovn\u00edch \u00fa\u010dtech nebo nap\u0159\u00edklad v\u00fdnosov\u00e9 \u00faroky z\u00a0poskytnut\u00fdch zap\u016fj\u010den\u00fdch pen\u011b\u017en\u00edch prost\u0159edk\u016f, vyu\u017e\u00edv\u00e1 tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu. Respektuje p\u0159i tom zejm\u00e9na princip \u010dasov\u00e9ho rozli\u0161en\u00ed.<\/p>\n<p><strong>663 \u2013 Kurzov\u00e9 zisky<\/strong><\/p>\n<p>Kurzov\u00e9 zisky z\u00a0realizovan\u00fdch a nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f se \u00fa\u010dtuj\u00ed ve prosp\u011bch tohoto v\u00fdnosov\u00e9ho \u00fa\u010dtu, pokud tak ur\u010duj\u00ed \u00fa\u010detn\u00ed p\u0159edpisy. Typick\u00fdmi p\u0159\u00edklady jsou kurzov\u00e9 rozd\u00edly p\u0159i \u00fahrad\u011b cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f, jako\u017e i kurzov\u00e9 rozd\u00edly z\u00a0neuhrazen\u00fdch cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f k\u00a0rozvahov\u00e9mu dni.<\/p>\n<p><strong>668 \u2013 Ostatn\u00ed finan\u010dn\u00ed v\u00fdnosy<\/strong><\/p>\n<p>Tento v\u00fdnosov\u00fd \u00fa\u010det se pou\u017e\u00edv\u00e1 zejm\u00e9na pro za\u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f u finan\u010dn\u00edch veli\u010din, nap\u0159\u00edklad pokladny a cenin.<\/p>\n<h2><strong>Z\u00e1v\u011br<\/strong><\/h2>\n<p>V\u00fdsledovka (v\u00fdkaz zisku a ztr\u00e1ty) je mo\u017en\u00e9 sestavit ve dvou variant\u00e1ch \u2013 v\u00a0druhov\u00e9m \u010dlen\u011bn\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f nebo v\u00a0\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\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. 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","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtov\u00e1 skupina 55 \u2013 Odpisy, rezervy, komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed a opravn\u00e9 polo\u017eky v\u00a0provozn\u00ed \u010dinnosti 551 \u2013 Odpisy dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku \u00da\u010detn\u00ed odpisy, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14930,"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":[58,400,218,405,406,401],"class_list":["post-14929","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-nakladu","tag-uctovani-vynosu","tag-ucty-a-jejich-specifika"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14929","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=14929"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14929\/revisions"}],"predecessor-version":[{"id":17729,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14929\/revisions\/17729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14930"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}