{"id":14949,"date":"2024-07-19T07:00:00","date_gmt":"2024-07-19T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14949"},"modified":"2025-08-03T12:49:12","modified_gmt":"2025-08-03T10:49:12","slug":"co-je-vykaz-peneznich-toku-vykaz-o-zmenach-vlastniho-kapitalu-a-zverejnovani-ucetni-zaverky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/co-je-vykaz-peneznich-toku-vykaz-o-zmenach-vlastniho-kapitalu-a-zverejnovani-ucetni-zaverky\/","title":{"rendered":"Co je v\u00fdkaz pen\u011b\u017en\u00edch tok\u016f, v\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu a zve\u0159ej\u0148ov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky"},"content":{"rendered":"<h2>Co je v\u00fdkaz o pen\u011b\u017en\u00edch toc\u00edch a jak jej sestavit?<\/h2>\n<p>P\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch analyzuje, kolik pen\u011b\u017en\u00edch prost\u0159edk\u016f bylo vytvo\u0159eno a spot\u0159ebov\u00e1no ve t\u0159ech oblastech \u010dinnost\u00ed:<\/p>\n<ul>\n<li><strong>provozn\u00ed<\/strong>: z\u00e1kladn\u00ed v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost firmy a ostatn\u00ed \u010dinnosti podnikatelsk\u00e9ho subjektu \u2013 \u00fa\u010detn\u00ed jednotky, kter\u00e9 nelze zahrnout mezi investi\u010dn\u00ed nebo finan\u010dn\u00ed \u010dinnosti,<\/li>\n<li><strong>investi\u010dn\u00ed<\/strong> \u2013 n\u00e1kupy a prodeje dlouhodob\u00e9ho majetku, resp. \u010dinnost souvisej\u00edc\u00ed s\u00a0poskytov\u00e1n\u00edm \u00fav\u011br\u016f, z\u00e1p\u016fj\u010dek a v\u00fdpomoc\u00ed, kter\u00e9 nejsou pova\u017eov\u00e1ny za provozn\u00ed \u010dinnost,<\/li>\n<li><strong>finan\u010dn\u00ed<\/strong> \u2013 zm\u011bny u polo\u017eek vlastn\u00edho kapit\u00e1lu a dlouhodob\u00fdch, pop\u0159\u00edpad\u011b i kr\u00e1tkodob\u00fdch z\u00e1vazk\u016f.<\/li>\n<\/ul>\n<p>Za pen\u011b\u017en\u00ed prost\u0159edky se pova\u017euj\u00ed:<\/p>\n<ul>\n<li>pen\u00edze v\u00a0hotovosti,<\/li>\n<li>ceniny,<\/li>\n<li>pen\u011b\u017en\u00ed prost\u0159edky na bankovn\u00edm \u00fa\u010dtu,<\/li>\n<li>pen\u00edze na cest\u011b.<\/li>\n<\/ul>\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>Sestaven\u00ed v\u00fdkazu o pen\u011b\u017en\u00edch toc\u00edch<\/h3>\n<p>Pro sestaven\u00ed v\u00fdkazu pen\u011b\u017en\u00edch tok\u016f <strong>definuj\u00ed \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy metodu p\u0159\u00edmou a metodu nep\u0159\u00edmou<\/strong>.<\/p>\n<p><strong>Metoda p\u0159\u00edm\u00e1<\/strong> \u2013 vych\u00e1z\u00edme z\u00a0pen\u011b\u017en\u00edch p\u0159\u00edjm\u016f a v\u00fddaj\u016f \u00fa\u010detn\u00ed jednotky uspo\u0159\u00e1dan\u00fdch nap\u0159\u00edklad v\u00a0n\u00e1vaznosti na \u010dlen\u011bn\u00ed ve v\u00fdkazu zisku a ztr\u00e1ty. Nev\u00fdhodou p\u0159\u00edm\u00e9 metody je jej\u00ed zna\u010dn\u00e1 pracnost.<\/p>\n<p><strong>Metoda nep\u0159\u00edm\u00e1<\/strong> \u2013 vych\u00e1z\u00edme z\u00a0\u00fapravy v\u00fdsledku hospoda\u0159en\u00ed z\u00a0b\u011b\u017en\u00e9 \u010dinnosti p\u0159ed zdan\u011bn\u00edm v\u00a0provozn\u00ed \u010dinnosti o:<\/p>\n<ol>\n<li>nepen\u011b\u017en\u00ed operace, kter\u00e9 ovliv\u0148uj\u00ed v\u00fd\u0161i v\u00fdsledku hospoda\u0159en\u00ed, ale nejsou doprov\u00e1zeny pen\u011b\u017en\u00edm v\u00fddajem,<\/li>\n<li>zm\u011bny stavu ob\u011b\u017en\u00fdch aktiv,<\/li>\n<li>polo\u017eky ovliv\u0148uj\u00edc\u00ed investi\u010dn\u00ed a finan\u010dn\u00ed \u010dinnost.<\/li>\n<\/ol>\n<p>Pen\u011b\u017en\u00ed tok z\u00a0investi\u010dn\u00ed \u010dinnosti ovliv\u0148uj\u00ed:<\/p>\n<ol>\n<li>v\u00fddaje spojen\u00e9 s\u00a0nabyt\u00edm dlouhodob\u00e9ho majetku,<\/li>\n<li>p\u0159\u00edjmy z\u00a0prodeje dlouhodob\u00e9ho majetku.<\/li>\n<\/ol>\n<p>Pen\u011b\u017en\u00ed tok z\u00a0finan\u010dn\u00ed \u010dinnosti ovliv\u0148uj\u00ed:<\/p>\n<ol>\n<li>vybran\u00e9 operace s\u00a0vlastn\u00edm kapit\u00e1lem,<\/li>\n<li>zm\u011bny stavu dlouhodob\u00fdch z\u00e1vazk\u016f.<\/li>\n<\/ol>\n<h2>Co je v\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu<\/h2>\n<p>V\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu <strong>poskytuje podrobn\u011bj\u0161\u00ed informace o transakc\u00edch, kter\u00e9 ovlivnily v\u00fd\u0161i a strukturu jednotliv\u00fdch polo\u017eek vlastn\u00edho kapit\u00e1lu<\/strong>. Forma tohoto p\u0159ehledu nen\u00ed \u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy stanovena a z\u00e1vis\u00ed na volb\u011b formy \u00fa\u010detn\u00ed jednotkou.<\/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                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14949\">\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\/14949\">\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>Povinnosti zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>\u00da\u010detn\u00ed jednotky s\u00a0povinnost\u00ed ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem, zve\u0159ej\u0148uj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku i v\u00fdro\u010dn\u00ed zpr\u00e1vu po jejich ov\u011b\u0159en\u00ed a po schv\u00e1len\u00ed k\u00a0tomu p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem. <strong>Zve\u0159ejn\u011bn\u00ed mus\u00ed b\u00fdt provedeno ve lh\u016ft\u011b do 30 dn\u016f od spln\u011bn\u00ed obou uveden\u00fdch podm\u00ednek, pokud zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpisy nestanov\u00ed lh\u016ftu jinou<\/strong>, nejpozd\u011bji v\u0161ak do 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne zve\u0159ej\u0148ovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky bez ohledu na to, zda byly tyto \u00fa\u010detn\u00ed z\u00e1znamy uveden\u00fdm zp\u016fsobem schv\u00e1leny. \u00da\u010detn\u00ed jednotky jsou povinny zve\u0159ejnit i zpr\u00e1vu o auditu a informaci o tom, \u017ee zve\u0159ej\u0148ovan\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy nebyly p\u0159\u00edpadn\u011b ov\u011b\u0159eny nebo schv\u00e1leny.<\/p>\n<p>\u00da\u010detn\u00ed jednotky, kter\u00e9 <strong>nemaj\u00ed povinnost ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem, mus\u00ed zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku nejpozd\u011bji do konce bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed<\/strong>.<\/p>\n<p><strong>Mikro a mal\u00e1 \u00fa\u010detn\u00ed jednotka<\/strong>, kter\u00e9 nemaj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem,<strong> nemus\u00ed zve\u0159ej\u0148ovat v\u00fdsledovku, pokud jim tuto povinnost nestanov\u00ed zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis<\/strong>.<\/p>\n<p>\u00da\u010detn\u00ed jednotky, kter\u00e9 se zapisuj\u00ed do ve\u0159ejn\u00e9ho rejst\u0159\u00edku, zve\u0159ej\u0148uj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku a v\u00fdro\u010dn\u00ed zpr\u00e1vu jejich ulo\u017een\u00edm do Sb\u00edrky listin.<\/p>\n<figure id=\"attachment_14951\" aria-describedby=\"caption-attachment-14951\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-14951\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/cash-flow-uvnitr-ucetnich-vykazu-1024x452.png\" alt=\"Cash flow nalezneme uvnit\u0159 \u00fa\u010detn\u00edch v\u00fdkaz\u016f. V\u00fdpo\u010det si m\u016f\u017eeme upravit nebo p\u0159idat zcela novou sestavu.\" width=\"1024\" height=\"452\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/cash-flow-uvnitr-ucetnich-vykazu-1024x452.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/cash-flow-uvnitr-ucetnich-vykazu-300x133.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/cash-flow-uvnitr-ucetnich-vykazu-150x66.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/cash-flow-uvnitr-ucetnich-vykazu-768x339.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/cash-flow-uvnitr-ucetnich-vykazu.png 1279w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-14951\" class=\"wp-caption-text\">Cash flow nalezneme uvnit\u0159 \u00fa\u010detn\u00edch v\u00fdkaz\u016f. V\u00fdpo\u010det si m\u016f\u017eeme upravit nebo p\u0159idat zcela novou sestavu.<\/figcaption><\/figure>\n<p>TIP: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rizeni-cash-flow-peneznich-toku-v-ucetnictvi\/\">jak na \u0159\u00edzen\u00ed cash flow v \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<h2>Shrnut\u00ed<\/h2>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka na obecn\u00e9 rovin\u011b dle Zo\u00da obsahuje rozvahu (bilanci), v\u00fdkaz zisku a ztr\u00e1ty (v\u00fdsledovku), p\u0159\u00edlohu, p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu. Povinnost jejich sestaven\u00ed a zve\u0159ejn\u011bn\u00ed z\u00e1vis\u00ed na kategorii p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010detn\u00ed jednotky. \u010cesk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy rovn\u011b\u017e definuj\u00ed \u010dlen\u011bn\u00ed a strukturu jednotliv\u00fdch \u00fa\u010detn\u00edch v\u00fdkaz\u016f.<\/p>\n<h2>Jak na v\u00fdkaz cash flow v Money S3<\/h2>\n<p>V\u00fdkaz cash flow (pen\u011b\u017en\u00edch tok\u016f) naleznete v Money <strong>na Kart\u011b \u00da\u010detnictv\u00ed<\/strong>. V horn\u00edm menu karty kliknete na \u00da\u010d. v\u00fdkazy. Tla\u010d\u00edtkem Upravit seznam se dostanete do seznamu \u00fa\u010detn\u00edch v\u00fdkaz\u016f, kde si otev\u0159ete sestavu cash flow.<\/p>\n<p>Jednodu\u0161e si vytvo\u0159\u00edte kopii sestavy a <strong>ud\u011bl\u00e1te v n\u00ed pot\u0159ebn\u00e9 \u00fapravy<\/strong> \u2013 definujete si jednotliv\u00e9 \u0159\u00e1dky v\u00fdkazu.<\/p>\n<p><strong>Ve videu<\/strong> v\u00fd\u0161e (od \u010dasu 1:28) uvid\u00edte, jak vypad\u00e1 v Money S3 pr\u00e1ce s v\u00fdkazem cash flow.<\/p>\n<p>\u00da\u010detn\u00ed program vypad\u00e1 velmi <strong>podobn\u011b jako n\u00e1stroje Microsoft Office<\/strong>. Pokud jste tedy zvykl\u00ed pracovat nap\u0159\u00edklad s Excelem, pr\u00e1ci v Money S3 si rychle osvoj\u00edte.<\/p>\n<p>Ovl\u00e1d\u00e1n\u00ed a v\u0161echny funkce si vyzkou\u0161ejte je\u0161t\u011b p\u0159edt\u00edm, ne\u017e \u00fa\u010detn\u00ed software za\u010dnete naplno pou\u017e\u00edvat. V p\u0159\u00edpad\u011b Money S3 si m\u016f\u017eete <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">zdarma st\u00e1hnout verzi Start<\/a>. M\u016f\u017eete ji<strong> testovat neomezen\u011b dlouho<\/strong>, jedin\u00fdm limitem je po\u010det doklad\u016f, kter\u00e9 ve zku\u0161ebn\u00ed verzi vystav\u00edte.<\/p>\n<p>Krom\u011b men\u0161\u00edch a st\u0159edn\u00edch podnik\u016f si tento \u00fa\u010detn\u00ed program <strong>obl\u00edbili i \u00fa\u010detn\u00ed specialist\u00e9<\/strong>. Nap\u0159\u00edklad \u00fa\u010detn\u00ed Kate\u0159ina Knotkov\u00e1 <a href=\"https:\/\/money.cz\/pripadove-studie\/katerina-knotkova\/\">d\u00edky Money S3 u\u0161et\u0159\u00ed des\u00edtky hodin m\u011bs\u00ed\u010dn\u011b<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je v\u00fdkaz o pen\u011b\u017en\u00edch toc\u00edch a jak jej sestavit? P\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch analyzuje, kolik pen\u011b\u017en\u00edch prost\u0159edk\u016f bylo vytvo\u0159eno a spot\u0159ebov\u00e1no ve t\u0159ech oblastech &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14950,"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-14949","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\/14949","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=14949"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14949\/revisions"}],"predecessor-version":[{"id":17735,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14949\/revisions\/17735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14950"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}