{"id":14941,"date":"2024-07-18T07:00:00","date_gmt":"2024-07-18T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14941"},"modified":"2025-08-03T11:28:13","modified_gmt":"2025-08-03T09:28:13","slug":"jak-uctovat-klasifikace-nakladu-a-vynosu-z-hlediska-dane-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-klasifikace-nakladu-a-vynosu-z-hlediska-dane-z-prijmu\/","title":{"rendered":"Jak \u00fa\u010dtovat: Klasifikace n\u00e1klad\u016f a v\u00fdnos\u016f z hlediska dan\u011b z p\u0159\u00edjm\u016f"},"content":{"rendered":"<h2>Provozn\u00ed n\u00e1klady<\/h2>\n<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<\/p>\n<h3>551 \u2013 Odpisy dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/h3>\n<p><strong>Pokud se jedn\u00e1 o odpisovanou majetkovou slo\u017eku<\/strong>, kter\u00e1 je z\u00a0hlediska \u00fa\u010detn\u00edch p\u0159edpis\u016f tzv. dlouhodob\u00fdm hmotn\u00fdm majetkem a dle ZDP tzv. hmotn\u00fdm majetkem, je<strong> da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem da\u0148ov\u00fd odpis dle ZDP<\/strong>.<\/p>\n<p>\u010c\u00e1stka da\u0148ov\u00fdch odpis\u016f se u taktov\u00e9ho majetkov\u00e9 slo\u017eky porovn\u00e1 s\u00a0\u010d\u00e1stkou <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">\u00fa\u010detn\u00edho odpisu<\/a> a rozd\u00edl ovlivn\u00ed z\u00e1klad dan\u011b v\u00a0transformaci v\u00fdsledku hospoda\u0159en\u00ed na z\u00e1klad dan\u011b ve formul\u00e1\u0159i da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pokud se v\u0161ak jedn\u00e1 o <strong>odpisovanou majetkovou slo\u017eku, kter\u00e1 je tzv. dlouhodob\u00fdm majetkem dle \u00fa\u010detn\u00edch p\u0159edpis\u016f a sou\u010dasn\u011b nen\u00ed tzv. hmotn\u00fdm majetkem<\/strong> dle ZDP, jsou \u00fa\u010detn\u00ed odpisy <strong>da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem<\/strong>. Nezapome\u0148me, \u017ee od roku 2021 je z\u00a0hlediska ZDP \u201emajetkem\u201c pouze tzv. hmotn\u00fd majetek. Naproti tomu z\u00a0\u00fa\u010detn\u00edho hlediska existuje nejenom tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/\">dlouhodob\u00fd hmotn\u00fd majetek<\/a>, n\u00fdbr\u017e i tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-dlouhodoby-nehmotny-majetek-a-jak-ho-vymezit-v-ucetnictvi\/\">dlouhodob\u00fd nehmotn\u00fd majetek<\/a>, tzv. drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek a tzv. drobn\u00fd dlouhodob\u00fd nehmotn\u00fd majetek.<\/p>\n<h4>\u00da\u010detn\u00ed odpisov\u00e1n\u00ed majetku<\/h4>\n<p><strong>Metodiku \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed si zav\u00e1d\u00ed \u00fa\u010detn\u00ed jednotka sama v\u00a0duchu v\u011brn\u00e9ho a poctiv\u00e9ho zobrazen\u00ed skute\u010dnosti<\/strong>. Postup \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed \u00fa\u010detn\u00ed jednotka pop\u00ed\u0161e ve vnitropodnikov\u00e9 sm\u011brnici. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">\u00da\u010detn\u00ed odpisy<\/a> se zpravidla stanovuj\u00ed na m\u011bs\u00ed\u010dn\u00ed b\u00e1zi. \u00da<strong>\u010detn\u00ed odpisov\u00e1n\u00ed mus\u00ed b\u00fdt zah\u00e1jeno m\u011bs\u00edcem za\u0159azen\u00ed majetkov\u00e9 slo\u017eky do u\u017e\u00edv\u00e1n\u00ed<\/strong>, p\u0159\u00edpadn\u011b m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po m\u011bs\u00edci za\u0159azen\u00ed (tuto skute\u010dnost rovn\u011b\u017e \u00fa\u010detn\u00ed jednotka uvede v\u00a0intern\u00ed sm\u011brnici). \u00da\u010detn\u00ed odpisov\u00e1n\u00ed nelze p\u0159eru\u0161it. \u00da\u010detn\u00ed odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b hmotn\u00e9ho majetku dle ZDP nezapom\u00ednejme na skute\u010dnost, \u017ee <strong>n\u011bkter\u00e9 hmotn\u00e9 majetkov\u00e9 slo\u017eky jsou vylou\u010deny z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed.<\/strong> Pokud hmotn\u00fd majetek dle ZDP podl\u00e9h\u00e1 da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, p\u0159ednost m\u00e1 uplatn\u011bn\u00ed tzv. m\u011bs\u00ed\u010dn\u00edch (\u010dasov\u00fdch) odpis\u016f. Pokud nen\u00ed aplikov\u00e1no tzv. m\u011bs\u00ed\u010dn\u00ed (\u010dasov\u00e9) odpisov\u00e1n\u00ed, m\u016f\u017ee b\u00fdt uplatn\u011bn ro\u010dn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rovnomerne-a-zrychlene-odpisy-majetku-jaky-je-rozdil-a-jake-zvolit\/\">odpis rovnom\u011brn\u00fd nebo zrychlen\u00fd<\/a>.<\/p>\n<p>Specifick\u00fdm rysem <strong>m\u011bs\u00ed\u010dn\u00edch (\u010dasov\u00fdch) odpis\u016f je skute\u010dnost, \u017ee mus\u00ed b\u00fdt zah\u00e1jeny m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po m\u011bs\u00edci za\u0159azen\u00ed<\/strong>, nemohou b\u00fdt p\u0159eru\u0161eny a zaokrouhluj\u00ed se na cel\u00e9 koruny nahoru. V\u00a0p\u0159\u00edpad\u011b r<strong>o\u010dn\u00edch odpis\u016f rovnom\u011brn\u00fdch nebo zrychlen\u00fdch plat\u00ed, \u017ee tyto da\u0148ov\u00e9 odpisy mohou b\u00fdt zah\u00e1jeny i v\u00a0pozd\u011bj\u0161\u00edch zda\u0148ovac\u00edch obdob\u00edch<\/strong> a v\u00a0pr\u016fb\u011bhu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed mohou b\u00fdt p\u0159eru\u0161eny. Rovn\u011b\u017e se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru. Sazby rovnom\u011brn\u00e9ho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed jsou ZDP stanoveny jako \u201emaxim\u00e1ln\u00ed\u201c, zat\u00edmco koeficienty zrychlen\u00e9ho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed jsou ZDP stanoveny \u201epr\u00e1v\u011b ve v\u00fd\u0161i\u201c.<\/p>\n<p>Velk\u00fdm ne\u0161varem v\u00a0praxi je ignorace <strong>zaveden\u00ed \u201ev\u011brn\u00e9 a poctiv\u00e9\u201c metodiky \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed a p\u0159ej\u00edm\u00e1n\u00ed \u010d\u00e1stek da\u0148ov\u00fdch odpis\u016f jako odpis\u016f \u00fa\u010detn\u00edch<\/strong>. T\u00edm v\u0161ak m\u016f\u017ee doch\u00e1zet ke zkreslen\u00ed \u00fa\u010detn\u00edch v\u00fdkaz\u016f a poru\u0161en\u00ed jedn\u00e9 z\u00a0obecn\u00fdch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/\">\u00fa\u010detn\u00edch z\u00e1sad v\u011brn\u00e9ho a poctiv\u00e9ho zobrazen\u00ed skute\u010dnosti v\u00a0\u00fa\u010detn\u00edch v\u00fdkazech<\/a>.<\/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>552 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch rezerv<\/h3>\n<p><strong>Tvorba rezervy na vrub \u00fa\u010detn\u00edch n\u00e1klad\u016f, jako\u017e i rozpu\u0161t\u011bn\u00ed rezervy ve prosp\u011bch \u00fa\u010detn\u00edch n\u00e1klad\u016f je da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem<\/strong>, pokud se jedn\u00e1 o rezervu spl\u0148uj\u00edc\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.<\/p>\n<p>V\u00a0praxi se nej\u010dast\u011bji jedn\u00e1 o <strong>rezervu na opravu hmotn\u00e9ho majetku<\/strong> dle \u00a7 7 uveden\u00e9ho z\u00e1kona. Dal\u0161\u00edmi da\u0148ov\u011b uznateln\u00fdmi rezervami jsou, po spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>bankovn\u00ed rezervy,<\/li>\n<li>rezervy v\u00a0poji\u0161\u0165ovnictv\u00ed,<\/li>\n<li>rezerva na p\u011bstebn\u00ed \u010dinnost,<\/li>\n<li>rezerva na odbahn\u011bn\u00ed rybn\u00edka,<\/li>\n<li>rezerva na sanace a<\/li>\n<li>rekultivace pozemk\u016f dot\u010den\u00fdch t\u011b\u017ebou nebo na vypo\u0159\u00e1d\u00e1n\u00ed d\u016fln\u00edch \u0161kod tvo\u0159en\u00e1 podle z\u00e1kona upravuj\u00edc\u00edho ochranu a vyu\u017eit\u00ed nerostn\u00e9ho bohatstv\u00ed.<\/li>\n<\/ul>\n<h3>554 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv<\/h3>\n<p><strong>Tvorba rezervy na vrub \u00fa\u010detn\u00edch n\u00e1klad\u016f<\/strong>, jako\u017e i r<strong>ozpu\u0161t\u011bn\u00ed rezervy ve prosp\u011bch \u00fa\u010detn\u00edch n\u00e1klad\u016f nen\u00ed da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem<\/strong>, pokud se nejedn\u00e1 o rezervu spl\u0148uj\u00edc\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.<\/p>\n<h3>558 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch opravn\u00fdch polo\u017eek<\/h3>\n<p>T<strong>vorba opravn\u00e9 polo\u017eky na vrub \u00fa\u010detn\u00edch n\u00e1klad\u016f, jako\u017e i rozpu\u0161t\u011bn\u00ed opravn\u00e9 polo\u017eky ve prosp\u011bch \u00fa\u010detn\u00edch n\u00e1klad\u016f je da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem<\/strong>, pokud se jedn\u00e1 o opravnou polo\u017eku spl\u0148uj\u00edc\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.<\/p>\n<p><strong>Pro da\u0148ovou uznatelnost tvorby opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vk\u00e1m<\/strong> dle uveden\u00e9ho z\u00e1kona a ZDP <strong>mus\u00ed b\u00fdt sou\u010dasn\u011b spln\u011bno n\u011bkolik obecn\u00fdch podm\u00ednek a alespo\u0148 jedna speci\u00e1ln\u00ed podm\u00ednka<\/strong>. V\u00a0p\u0159\u00edpad\u011b pohled\u00e1vek se, po spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, jedn\u00e1 nap\u0159\u00edklad o opravn\u00e9 polo\u017eky k\u00a0insolven\u010dn\u00edm pohled\u00e1vk\u00e1m, opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vk\u00e1m po splatnosti v\u00edce ne\u017e 18 m\u011bs\u00edc\u016f \u010di v\u00edce ne\u017e 30 m\u011bs\u00edc\u016f, opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vk\u00e1m \u201ebagateln\u00edm\u201c.<\/p>\n<h3>559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch opravn\u00fdch polo\u017eek<\/h3>\n<p><strong>Tvorba opravn\u00e9 polo\u017eky na vrub \u00fa\u010detn\u00edch n\u00e1klad\u016f, jako\u017e i rozpu\u0161t\u011bn\u00ed opravn\u00e9 polo\u017eky ve prosp\u011bch \u00fa\u010detn\u00edch n\u00e1klad\u016f nen\u00ed da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem<\/strong>, pokud se nejedn\u00e1 o opravnou polo\u017eku spl\u0148uj\u00edc\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.<\/p>\n<h2>N\u00e1klady ve finan\u010dn\u00ed oblasti<\/h2>\n<h3>\u00da\u010dtov\u00e1 skupina 56 \u2013 Finan\u010dn\u00ed n\u00e1klady<\/h3>\n<h4>561 \u2013 Prodan\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly<\/h4>\n<p>ZDP obsahuje specifick\u00e9 podm\u00ednky pro da\u0148ovou uznatelnost t\u011bchto finan\u010dn\u00edch n\u00e1klad\u016f.<\/p>\n<h4>562 \u2013 \u00daroky<\/h4>\n<p>ZDP obsahuje mnoho \u201etest\u016f\u201c pro da\u0148ovou uznatelnost \u00farok\u016f, kter\u00e9 jsou uvedeny na r\u016fzn\u00fdch m\u00edstech z\u00e1kona. Jako p\u0159\u00edklad jmenujme nap\u0159\u00edklad 1) test na zahrnut\u00ed \u00farok\u016f do vstupn\u00ed ceny hmotn\u00e9ho majetku, 2) test \u010dasov\u00e9ho rozli\u0161en\u00ed, 3) test n\u00edzk\u00e9 kapitalizace, 4) test na cenu obvyklou mezi kapit\u00e1lov\u011b \u010di jinak spojen\u00fdmi osobami. Jedn\u00e1 se o velmi specifickou oblast a vy\u017eaduje podrobn\u00e9 nastudov\u00e1n\u00ed.<\/p>\n<h4>563 \u2013 Kurzov\u00e9 ztr\u00e1ty<\/h4>\n<p>Do konce roku 2023 byly kurzov\u00e9 rozd\u00edly pova\u017eov\u00e1ny na obecn\u00e9 rovin\u011b za da\u0148ov\u011b uznatelnou polo\u017eku. Od roku 2024 je zaveden institut re\u017eimu vylu\u010dov\u00e1n\u00ed nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f ze z\u00e1kladu dan\u011b, kter\u00fd m\u00e1 sv\u016fj mechanismus fungov\u00e1n\u00ed. Aby v\u0161ak mohl b\u00fdt u \u00fa\u010detn\u00ed jednotky uplatn\u011bn, mus\u00ed se poplatn\u00edk do tohoto re\u017eimu vylu\u010dov\u00e1n\u00ed nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f p\u0159ihl\u00e1sit u spr\u00e1vce dan\u011b v\u00a0z\u00e1konn\u00fdch term\u00ednech.<\/p>\n<h4>569 \u2013 Manka, \u0161kody a kr\u00e1de\u017ee z\u00a0finan\u010dn\u00ed \u010dinnosti<\/h4>\n<p>Z\u00a0hlediska ZDP funguje v\u00a0tomto p\u0159\u00edpad\u011b podobn\u00fd mechanismus, kter\u00fd je popsan\u00fd u \u00fa\u010dtu 549 \u2013 Manka, \u0161kody a kr\u00e1de\u017ee z\u00a0provozn\u00ed \u010dinnosti.<\/p>\n<h3>\u00da\u010dtov\u00e1 skupina 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace<\/h3>\n<h4>581, 582, 583 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby<\/h4>\n<p>Na obecn\u00e9 rovin\u011b se posuzuj\u00ed tyto \u00fa\u010dty za da\u0148ov\u011b uznateln\u00e9. Nezapom\u00ednejme na spr\u00e1vnou aplikaci metod oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed (historick\u00e9 ocen\u011bn\u00ed, FIFO, v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br, pevn\u00e1 skladov\u00e1 cena).<\/p>\n<h4>585 \u2013 Aktivace materi\u00e1lu a zbo\u017e\u00ed<\/h4>\n<p>Na obecn\u00e9 rovin\u011b se posuzuj\u00ed tyto \u00fa\u010dty za da\u0148ov\u011b uznateln\u00e9.<\/p>\n<h4>586 \u2013 Aktivace vnitropodnikov\u00fdch slu\u017eeb<\/h4>\n<p>Na obecn\u00e9 rovin\u011b se posuzuj\u00ed tyto \u00fa\u010dty za da\u0148ov\u011b uznateln\u00e9.<\/p>\n<h3>\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<\/h3>\n<h4>591 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1<\/h4>\n<p>Tento n\u00e1klad je pova\u017eov\u00e1n za da\u0148ov\u011b neuznateln\u00fd. Nezapome\u0148me, \u017ee m\u016f\u017ee vykazovat z\u016fstatek na stran\u011b Dal.<\/p>\n<h4>592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1<\/h4>\n<p>Tento n\u00e1klad je pova\u017eov\u00e1n za da\u0148ov\u011b neuznateln\u00fd. Nezapome\u0148me, \u017ee m\u016f\u017ee vykazovat z\u016fstatek na stran\u011b Dal.<\/p>\n<h4>595 \u2013 Dodate\u010dn\u00e9 odvody dan\u00ed z\u00a0p\u0159\u00edjm\u016f<\/h4>\n<p>Tento n\u00e1klad je pova\u017eov\u00e1n za da\u0148ov\u011b neuznateln\u00fd. Nezapome\u0148me, \u017ee m\u016f\u017ee vykazovat z\u016fstatek na stran\u011b Dal.<\/p>\n<h2>V\u00fdnosy v\u00a0provozn\u00ed oblasti<\/h2>\n<h3>\u00da\u010dtov\u00e1 skupina 60 \u2013 Tr\u017eby za vlastn\u00ed v\u00fdkony a zbo\u017e\u00ed<\/h3>\n<p>601, 602, 604 \u2013 Tr\u017eby z\u00a0prodeje v\u00fdrobk\u016f, slu\u017eeb a zbo\u017e\u00ed<\/p>\n<p>Na obecn\u00e9 rovin\u011b jsou tyto \u00fa\u010dty pova\u017eov\u00e1ny za da\u0148ov\u011b uznateln\u00e9.<\/p>\n<h3>\u00da\u010dtov\u00e1 skupina 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy<\/h3>\n<h4>641 \u2013 Tr\u017eby z\u00a0prodeje dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/h4>\n<p>Na obecn\u00e9 rovin\u011b jsou tyto \u00fa\u010dty pova\u017eov\u00e1ny za da\u0148ov\u011b uznateln\u00e9.<\/p>\n<h4>642 \u2013 Tr\u017eby z\u00a0prodeje materi\u00e1lu<\/h4>\n<p>Na obecn\u00e9 rovin\u011b jsou tyto \u00fa\u010dty pova\u017eov\u00e1ny za da\u0148ov\u011b uznateln\u00e9.<\/p>\n<h4>644 \u2013 Smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed<\/h4>\n<p>Smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed, kter\u00e9 \u00fa\u010detn\u00ed jednotka fakturuje v\u016f\u010di sv\u00fdm obchodn\u00edm partner\u016fm jsou da\u0148ov\u011b uznateln\u00fdm v\u00fdnosem a\u017e v\u00a0okam\u017eiku zaplacen\u00ed dlu\u017en\u00edkem.<\/p>\n<h4>Ostatn\u00ed provozn\u00ed v\u00fdnosy<\/h4>\n<p>Tento \u00fa\u010det je zpravidla pou\u017e\u00edv\u00e1n p\u0159i \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f, kter\u00e9 se na obecn\u00e9 rovin\u011b pova\u017euj\u00ed za da\u0148ov\u011b uznateln\u00fd v\u00fdnos.<\/p>\n<h2>V\u00fdnosy ve finan\u010dn\u00ed oblasti<\/h2>\n<h3>\u00da\u010dtov\u00e1 skupina 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy<\/h3>\n<h4>663 \u2013 Kurzov\u00e9 zisky<\/h4>\n<p>Do konce roku 2023 byly kurzov\u00e9 rozd\u00edly pova\u017eov\u00e1ny na obecn\u00e9 rovin\u011b za da\u0148ov\u011b uznatelnou polo\u017eku. Od roku 2024 je zaveden institut re\u017eimu vylu\u010dov\u00e1n\u00ed nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f ze z\u00e1kladu dan\u011b, kter\u00fd m\u00e1 sv\u016fj mechanismus fungov\u00e1n\u00ed. Aby v\u0161ak mohl b\u00fdt u \u00fa\u010detn\u00ed jednotky uplatn\u011bn, mus\u00ed se poplatn\u00edk do tohoto re\u017eimu vylu\u010dov\u00e1n\u00ed nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f p\u0159ihl\u00e1sit u spr\u00e1vce dan\u011b v\u00a0z\u00e1konn\u00fdch term\u00ednech.<\/p>\n<figure id=\"attachment_14942\" aria-describedby=\"caption-attachment-14942\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-14942\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-klasifikace-prijmu-z-pohledu-dane-z-prijmu-1024x670.png\" alt=\"Nastaven\u00ed klasifikace \u00fa\u010dtu z pohledu dan\u011b z p\u0159\u00edjm\u016f v \u00fa\u010dtov\u00e9 osnov\u011b\" width=\"1024\" height=\"670\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-klasifikace-prijmu-z-pohledu-dane-z-prijmu-1024x670.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-klasifikace-prijmu-z-pohledu-dane-z-prijmu-300x196.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-klasifikace-prijmu-z-pohledu-dane-z-prijmu-150x98.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-klasifikace-prijmu-z-pohledu-dane-z-prijmu-768x503.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-klasifikace-prijmu-z-pohledu-dane-z-prijmu.png 1152w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-14942\" class=\"wp-caption-text\">Nastaven\u00ed klasifikace \u00fa\u010dtu z pohledu dan\u011b z p\u0159\u00edjm\u016f v \u00fa\u010dtov\u00e9 osnov\u011b<\/figcaption><\/figure>\n<h2>Klasifikace n\u00e1klad\u016f a v\u00fdnos\u016f v Money S3<\/h2>\n<p>Ve videu v\u00fd\u0161e v \u010dase 3:20 uvid\u00edte, jak to funguje v \u00fa\u010detn\u00edm programu Money S3. U ka\u017ed\u00e9ho z n\u00e1kladov\u00fdch nebo v\u00fdnosov\u00fdch \u00fa\u010dt\u016f v \u00fa\u010dtov\u00e9 osnov\u011b<strong> si nastav\u00edte podtypem \u00fa\u010dtu<\/strong>, zda ovliv\u0148uje da\u0148 z p\u0159\u00edjmu, nebo ne.<\/p>\n<p>P\u0159i tvorb\u011b sestav, nap\u0159\u00edklad<strong> V\u00fdkazu zisku a ztr\u00e1ty<\/strong>, si zvol\u00edte, jestli do n\u00ed chcete zahrnout pohyby na \u00fa\u010dtech ovliv\u0148uj\u00edc\u00edch da\u0148 z p\u0159\u00edjm\u016f nebo neovliv\u0148uj\u00edc\u00ed da\u0148 z p\u0159\u00edjmu.<\/p>\n<p>Pokud hled\u00e1te \u00fa\u010detn\u00ed program, kter\u00fd v\u00e1m \u00fa\u010detnictv\u00ed opravdu usnadn\u00ed, <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">vyzkou\u0161ejte si zdarma<\/a> pr\u00e1v\u011b Money S3. Pat\u0159\u00ed mezi <strong>obl\u00edben\u00e9 n\u00e1stroje profesion\u00e1ln\u00edch \u00fa\u010detn\u00edch<\/strong>, proto\u017ee jim \u0161et\u0159\u00ed spoustu \u010dasu. Nap\u0159\u00edklad nemus\u00ed ru\u010dn\u011b \u010distit saldo, ale Money S3 to ud\u011bl\u00e1 za n\u011b. Pouze pak zkontroluj\u00ed polo\u017eky, kter\u00e9 se programu nepoda\u0159ilo automaticky sp\u00e1rovat.<\/p>\n<p>V\u00fdrazn\u011b v\u00e1m tak\u00e9 <strong>usnadn\u00ed zpracov\u00e1n\u00ed p\u0159ijat\u00fdch doklad\u016f<\/strong>. Um\u00ed z nich automaticky vy\u010d\u00edst \u00fadaje, tak\u017ee je u\u017e nep\u0159episujete ru\u010dn\u011b. Jen zkontrolujete, \u017ee v\u0161e sed\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provozn\u00ed n\u00e1klady \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 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14943,"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":[58,400,218,407,405,401],"class_list":["post-14941","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-zaverkovych-a-podrozvahovych-uctech","tag-uctovani-nakladu","tag-ucty-a-jejich-specifika"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14941","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=14941"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14941\/revisions"}],"predecessor-version":[{"id":17733,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14941\/revisions\/17733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14943"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}