{"id":15063,"date":"2024-07-25T07:00:00","date_gmt":"2024-07-25T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15063"},"modified":"2025-08-03T12:57:51","modified_gmt":"2025-08-03T10:57:51","slug":"jak-uctovat-ucetni-uzaverka-ii","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-ucetni-uzaverka-ii\/","title":{"rendered":"Jak \u00fa\u010dtovat: \u00da\u010detn\u00ed uz\u00e1v\u011brka II"},"content":{"rendered":"

Tvorba a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) opravn\u00fdch polo\u017eek<\/h2>\n

Opravn\u00e9 polo\u017eky<\/a> jsou n\u00e1strojem pro zabezpe\u010den\u00ed respektov\u00e1n\u00ed z\u00e1sady opatrnosti na stran\u011b aktiv. Opravn\u00e1 polo\u017eka p\u0159edstavuje pen\u011b\u017en\u00ed vyj\u00e1d\u0159en\u00ed p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed hodnoty konkr\u00e9tn\u00ed polo\u017eky aktiv. D\u016fle\u017eit\u00e9 je si uv\u011bdomit, \u017ee se jedn\u00e1 o \u201ep\u0159echodn\u00e9\u201c a sou\u010dasn\u011b \u201esn\u00ed\u017een\u00ed\u201c hodnoty aktiv. Hodnota opravn\u00e9 polo\u017eky vych\u00e1z\u00ed z\u00a0rozd\u00edlu mezi \u00fa\u010detn\u00ed hodnotou a b\u011b\u017en\u00e9 realizovateln\u00e9 hodnoty aktiva<\/strong>.<\/p>\n

Tvorba opravn\u00e9 polo\u017eky se \u00fa\u010detn\u011b zachyt\u00ed na vrub n\u00e1klad\u016f<\/strong> (provozn\u00edch nebo finan\u010dn\u00edch \u2013 v\u00a0z\u00e1vislosti na aktivn\u00ed polo\u017ece, k\u00a0n\u00ed\u017e se opravn\u00e1 polo\u017eka tvo\u0159\u00ed) a ve prosp\u011bch \u00fa\u010dtu opravn\u00e9 polo\u017eky<\/strong>, kter\u00e1 se nach\u00e1z\u00ed v\u00a0t\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b, v\u00a0n\u00ed\u017e se nach\u00e1z\u00ed aktivum s\u00a0tvo\u0159enou opravnou polo\u017ekou. Rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) opravn\u00e9 polo\u017eky se \u00fa\u010dtuje na vrub \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 opravn\u00e9 polo\u017eky a ve prosp\u011bch n\u00e1klad\u016f.<\/p>\n

Nutn\u00e9 je rozli\u0161ovat, zda tvorba a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) opravn\u00e9 polo\u017eky m\u00e1 \u010di nem\u00e1 da\u0148ov\u00fd dopad z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/strong> ZDP pro da\u0148ovou uznatelnost opravn\u00e9 polo\u017eky odkazuje na z\u00e1kon \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\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Tvorba da\u0148ov\u00e9 opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n558 \/ 391<\/td>\n<\/tr>\n
Rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n391 \/ 558<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b a vy\u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f k okam\u017eiku sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n

Typickou situac\u00ed, kdy doch\u00e1z\u00ed k\u00a0\u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/a> v\u00a0okam\u017eiku sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, jsou tzv. nerealizovan\u00e9 kurzov\u00e9 rozd\u00edly u neuhrazen\u00fdch cizom\u011bnov\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f k\u00a0rozvahov\u00e9mu dni. Kurzov\u00fd rozd\u00edl v\u00a0tomto p\u0159\u00edpad\u011b vznik\u00e1 v\u00a0d\u016fsledku rozd\u00edln\u00e9 historick\u00e9 korunov\u00e9 hodnoty neuhrazen\u00e9 cizom\u011bnov\u00e9 pohled\u00e1vky \u010di neuhrazen\u00e9ho cizom\u011bnov\u00e9ho z\u00e1vazku a korunov\u00e9 hodnoty, kter\u00e1 je vypo\u010dtena pou\u017eit\u00edm kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed (rozvahov\u00e9mu dni). V\u00a0d\u016fsledku toho vznik\u00e1 kurzov\u00fd rozd\u00edl v\u00fdnosov\u00fd (zisk) nebo kurzov\u00fd rozd\u00edl n\u00e1kladov\u00fd (ztr\u00e1ta). O t\u011bchto kurzov\u00fdch rozd\u00edlech se \u00fa\u010dtuje v\u00fdsledkov\u00fdm zp\u016fsobem, tj. na vrub 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy nebo ve prosp\u011bch 6. \u00fa\u010dtov\u00e9 t\u0159\u00eddy.<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Kurzov\u00fd rozd\u00edl v\u00fdnosov\u00fd u cizom\u011bnov\u00e9 pohled\u00e1vky k\u00a0rozvahov\u00e9mu dni (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n311 \/ 663<\/td>\n<\/tr>\n
Kurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd u cizom\u011bnov\u00e9 pohled\u00e1vky k\u00a0rozvahov\u00e9mu dni (intern\u00ed doklad)<\/td>\nK\u010d 15.000,–<\/td>\n563 \/ 311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Za\u00fa\u010dtov\u00e1n\u00ed p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f re\u00e1lnou hodnotou a ekvivalenc\u00ed<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b zm\u011bny v\u00a0ocen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f p\u0159i uplatn\u011bn\u00ed re\u00e1ln\u00e9 hodnoty rozli\u0161ujeme situace, kdy se \u00fa\u010dtuje v\u00fdsledkov\u00fdm zp\u016fsobem a rozvahov\u00fdm zp\u016fsobem<\/strong>.<\/p>\n

V\u00fdsledkov\u00e9 \u00fa\u010dtov\u00e1n\u00ed p\u0159i za\u00fa\u010dtov\u00e1n\u00ed p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f na re\u00e1lnou hodnotu se pou\u017e\u00edv\u00e1 u cenn\u00fdch pap\u00edr\u016f<\/strong> ur\u010den\u00fdch \u00fa\u010detn\u00ed jednotkou k\u00a0obchodov\u00e1n\u00ed s\u00a0c\u00edlem dosahovat zisk z\u00a0cenov\u00fdch rozd\u00edl\u016f v\u00a0kr\u00e1tkodob\u00e9m horizontu.<\/p>\n

Zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty se za\u00fa\u010dtuje na vrub \u00fa\u010dtu 251<\/strong> \u2013 Registrovan\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed<\/strong> nebo 253 \u2013 Registrovan\u00e9 dluhov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed<\/strong>, tedy jako zv\u00fd\u0161en\u00ed ocen\u011bn\u00ed. Souvzta\u017en\u00fd z\u00e1pis je proveden ve prosp\u011bch \u00fa\u010dtu 664 \u2013 V\u00fdnosy z\u00a0p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f k\u00a0obchodov\u00e1n\u00ed<\/strong>.<\/p>\n

Sn\u00ed\u017een\u00ed re\u00e1ln\u00e9 hodnoty se za\u00fa\u010dtuje ve prosp\u011bch \u00fa\u010dtu 251 \u2013 Registrovan\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed<\/strong> nebo 253 \u2013 Registrovan\u00e9 dluhov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed<\/strong>, tedy jako sn\u00ed\u017een\u00ed ocen\u011bn\u00ed. Souvzta\u017en\u00fd z\u00e1pis je proveden na vrub \u00fa\u010dtu 564 \u2013 N\u00e1klady z\u00a0p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f k\u00a0obchodov\u00e1n\u00ed<\/strong>.<\/p>\n

Pokud se u cenn\u00fdch pap\u00edr\u016f pou\u017e\u00edv\u00e1 pro za\u00fa\u010dtov\u00e1n\u00ed zm\u011bny v\u00a0ocen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f p\u0159i uplatn\u011bn\u00ed re\u00e1ln\u00e9 hodnoty rozvahov\u00fd zp\u016fsob, aplikuje se rozvahov\u00fd \u00fa\u010det 414 \u2013 Oce\u0148ovac\u00ed rozd\u00edly z\u00a0p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty cenn\u00e9ho pap\u00edru v\u00fdsledkov\u00e9 (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n251, 253 \/ 664<\/td>\n<\/tr>\n
Sn\u00ed\u017een\u00ed re\u00e1ln\u00e9 hodnoty cenn\u00e9ho pap\u00edru v\u00fdsledkov\u00e9 (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n564 \/ 251, 253<\/td>\n<\/tr>\n
Zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty cenn\u00e9ho pap\u00edru rozvahov\u00e9 (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n25, 06 \/ 414<\/td>\n<\/tr>\n
Sn\u00ed\u017een\u00ed re\u00e1ln\u00e9 hodnoty cenn\u00e9ho pap\u00edru rozvahov\u00e9 (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n414 \/ 25, 06<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00fdpo\u010det a za\u00fa\u010dtov\u00e1n\u00ed p\u0159edpisu splatn\u00e9 dan\u011b z p\u0159\u00edjm\u016f<\/h2>\n

Pro v\u00fdpo\u010det dan\u011b z\u00a0p\u0159\u00edjm\u016f vych\u00e1z\u00edme z\u00a0pravidel dle ZDP a v\u00fdslednou splatnou da\u0148 za\u00fa\u010dtujeme \u00fa\u010detn\u00edm p\u0159edpisem (MD) 591 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1 \/ (D) Da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/strong><\/p>\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
P\u0159edpis splatn\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f (intern\u00ed doklad)<\/td>\nK\u010d 15.000,–<\/td>\n591 \/ 341<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00fdpo\u010det a za\u00fa\u010dtov\u00e1n\u00ed zm\u011bny stavu odlo\u017een\u00e9 dan\u011b z p\u0159\u00edjm\u016f<\/h2>\n

V\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f je zalo\u017een na existenci p\u0159echodn\u00fdch \u010dasov\u00fdch rozd\u00edl\u016f mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami. O odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce \u00fa\u010dtujeme \u00fa\u010detn\u00edm z\u00e1pisem (MD) 481 \u2013 Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka \/ (D) 592 \u2013 Odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1<\/strong>. O odlo\u017een\u00e9m da\u0148ov\u00e9m dluhu \u00fa\u010dtujeme \u00fa\u010detn\u00edm z\u00e1pisem (MD) 592 \u2013 Odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1 \/ (D) 481 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd dluh<\/strong>.<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
P\u0159edpis odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky (intern\u00ed doklad)<\/td>\nK\u010d 15.000,–<\/td>\n481 \/ 592<\/td>\n<\/tr>\n
P\u0159edpis odlo\u017een\u00e9ho da\u0148ov\u00e9ho dluhu (intern\u00ed doklad)<\/td>\nK\u010d 15.000,–<\/td>\n592 \/ 481<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed na z\u00e1v\u011brkov\u00fdch \u00fa\u010dtech<\/h2>\n

Kone\u010dn\u00e9 z\u016fstatky \u00fa\u010dt\u016f rozvahov\u00fdch se p\u0159ev\u00e1d\u011bj\u00ed na \u00fa\u010det 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd<\/strong>. Kone\u010dn\u00e9 z\u016fstatky \u00fa\u010dt\u016f v\u00fdsledkov\u00fdch se p\u0159ev\u00e1d\u011bj\u00ed na \u00fa\u010det 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t<\/strong>.<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
P\u0159evod kone\u010dn\u00fdch z\u016fstatk\u016f \u00fa\u010dt\u016f rozvahov\u00fdch aktivn\u00edch a pasivn\u00edch (intern\u00ed doklad)<\/td>\nK\u010d XY,–<\/td>\n702 \/ Rozvahov\u00fd \u00fa\u010det (A)
Rozvahov\u00fd \u00fa\u010det (P) \/ 702<\/td>\n<\/tr>\n
P\u0159evod kone\u010dn\u00fdch z\u016fstatk\u016f \u00fa\u010dt\u016f v\u00fdsledkov\u00fdch n\u00e1klad\u016f a v\u00fdnos\u016f (intern\u00ed doklad)<\/td>\nK\u010d YY,–<\/td>\nV\u00fdsledkov\u00fd \u00fa\u010det (V) \/ 710
710 \/ V\u00fdsledkov\u00fd \u00fa\u010det (N)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Z\u00e1v\u011brkov\u00e9 operace \/ Uzav\u0159en\u00ed roku v bod\u011b \u010d. 4 a tla\u010d\u00edtkem \u201eProv\u00e9st z\u00e1v\u011brku\u201c vytvo\u0159\u00edme do \u00fa\u010detn\u00edho den\u00edku za\u00fa\u010dtov\u00e1n\u00ed na uz\u00e1v\u011brkov\u00fdch \u00fa\u010dtech. <\/strong><\/p>\n\n\n

\"\"<\/figure>\n\n\n

Shrnut\u00ed<\/h2>\n

Mezi dal\u0161\u00ed operace v\u00a0r\u00e1mci \u00fa\u010detn\u00edch uz\u00e1v\u011brkov\u00fdch prac\u00ed pat\u0159\u00ed tvorba a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) opravn\u00fdch polo\u017eek, p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f v\u00a0ciz\u00ed m\u011bn\u011b a vy\u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f k\u00a0okam\u017eiku sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, za\u00fa\u010dtov\u00e1n\u00ed p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f re\u00e1lnou hodnotou a ekvivalenc\u00ed, v\u00fdpo\u010det a za\u00fa\u010dtov\u00e1n\u00ed p\u0159edpisu splatn\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f, v\u00fdpo\u010det a za\u00fa\u010dtov\u00e1n\u00ed zm\u011bny stavu odlo\u017een\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f a \u00fa\u010dtov\u00e1n\u00ed na z\u00e1v\u011brkov\u00fdch \u00fa\u010dtech. Opravn\u00e9 polo\u017eky se tvo\u0159\u00ed a rozpou\u0161t\u011bj\u00ed (ru\u0161\u00ed) v\u00fdsledkov\u00fdm zp\u016fsobem a p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek dle ZDP a 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 m\u00e1 jejich tvorba a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) da\u0148ov\u00fd dopad na da\u0148 z\u00a0p\u0159\u00edjm\u016f. P\u0159ecen\u011bn\u00ed na re\u00e1lnou hodnotu se u vyjmenovan\u00fdch cenn\u00fdch pap\u00edr\u016f prov\u00e1d\u00ed rozvahov\u00fdm nebo v\u00fdsledkov\u00fdm zp\u016fsobem. Vyjmenovan\u00e9 cenn\u00e9 pap\u00edry se v\u0161ak na re\u00e1lnou hodnotu nep\u0159ece\u0148uj\u00ed. Splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f se po\u010d\u00edt\u00e1 v\u00a0souladu se ZDP, p\u0159i\u010dem\u017e se vych\u00e1z\u00ed dle \u00a7 23 odst. 1 ZDP z\u00a0v\u00fdsledku hospoda\u0159en\u00ed, zji\u0161t\u011bn\u00e9ho z\u00a0\u00fa\u010detnictv\u00ed veden\u00e9ho bez vlivu Mezin\u00e1rodn\u00edch standard\u016f finan\u010dn\u00edho v\u00fdkaznictv\u00ed IFRS. Odlo\u017een\u00e1 da\u0148 (odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka nebo odlo\u017een\u00fd da\u0148ov\u00fd dluh) vych\u00e1z\u00ed z\u00a0p\u0159echodn\u00fdch \u010dasov\u00fdch rozd\u00edl\u016f mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami, p\u0159i\u010dem\u017e se \u00fa\u010dtuje v\u00fdsledkov\u00fdm zp\u016fsobem. V\u00a0p\u0159\u00edpad\u011b prvn\u00edho \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani se v\u0161ak \u00fa\u010dtuje rozvahov\u00fdm zp\u016fsobem, s\u00a0vyu\u017eit\u00edm \u00fa\u010dtu 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let.<\/p>\n\n

Jak ud\u011blat z\u00e1v\u011brku v Money S3<\/h2>\n

Nyn\u00ed v\u00e1m uk\u00e1\u017eeme, jak vypad\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka, tedy fin\u00e1ln\u00ed za\u00fa\u010dtov\u00e1n\u00ed do \u00fa\u010detn\u00edho den\u00edku<\/strong> na uz\u00e1v\u011brkov\u00fdch \u00fa\u010dtech, v Money S3.<\/p>\n

Prvn\u00edm krokem jsou spr\u00e1vn\u011b nastaven\u00e9 uz\u00e1v\u011brkov\u00e9 \u00fa\u010dty<\/strong>. To Money S3 provede automaticky dle nastaven\u00e9ho subjektu (firma, neziskov\u00e1 organizace, p\u0159\u00edsp\u011bvkov\u00e1 organizace).<\/p>\n

Nastaven\u00ed z\u00e1v\u011brkov\u00fdch \u00fa\u010dt\u016f si zkontrolujte v Nastaven\u00ed \u00fa\u010detn\u00edho roku.<\/strong> Z nab\u00eddky vyberete \u00da\u010detnictv\u00ed a pak Uz\u00e1v\u011brkov\u00e9 operace. Nyn\u00ed vid\u00edte \u010d\u00edsla \u00fa\u010dt\u016f.<\/p>\n

Pot\u00e9 se m\u016f\u017eete pustit do \u00fa\u010detn\u00ed z\u00e1v\u011brky. Klikn\u011bte na z\u00e1lo\u017eku \u00da\u010detnictv\u00ed a pak v menu zvolte Z\u00e1v\u011brkov\u00e9 operace. V rozbalovac\u00ed nab\u00eddce vyberte Uzav\u0159en\u00ed roku. U bodu \u010d. 4 kliknete na Prov\u00e9st z\u00e1v\u011brku<\/strong>. B\u011bhem chv\u00edle bude hotov\u00e1. N\u00e1sledn\u011b si ji m\u016f\u017eete vytisknout nebo ulo\u017eit do PDF.<\/p>\n

Uveden\u00fd postup si prohl\u00e9dnete ve videu v\u00fd\u0161e<\/strong> v \u010dase 3:20 a d\u00e1l.<\/p>\n

Money S3 je spolehliv\u00fd \u00fa\u010detn\u00ed program pro men\u0161\u00ed a st\u0159edn\u00ed firmy<\/strong>. \u010casto v n\u011bm pracuj\u00ed i \u00fa\u010detn\u00ed kancel\u00e1\u0159e. Oce\u0148uj\u00ed nap\u0159\u00edklad kvalitn\u00ed z\u00e1kaznickou podporu. Pokud se pot\u0159ebujete poradit, m\u016f\u017eete volat na z\u00e1kaznickou linku, nebo dotaz polo\u017e\u00edte p\u0159es z\u00e1kaznick\u00fd port\u00e1l.<\/p>\n

Vyzkou\u0161ejte Money S3 a ud\u011blejte si vlastn\u00ed n\u00e1zor. St\u00e1hn\u011bte si zdarma \u00fa\u010detn\u00ed program<\/a> a otestujte v\u0161echny funkce, kter\u00e9 pot\u0159ebujete.<\/p>","protected":false},"excerpt":{"rendered":"

Tvorba a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) opravn\u00fdch polo\u017eek Opravn\u00e9 polo\u017eky jsou n\u00e1strojem pro zabezpe\u010den\u00ed respektov\u00e1n\u00ed z\u00e1sady opatrnosti na stran\u011b aktiv. Opravn\u00e1 polo\u017eka p\u0159edstavuje pen\u011b\u017en\u00ed vyj\u00e1d\u0159en\u00ed p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed …<\/p>\n","protected":false},"author":12,"featured_media":15062,"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":[58,218,407,405,406,362,332],"class_list":["post-15063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-program","tag-uctovani-na-zaverkovych-a-podrozvahovych-uctech","tag-uctovani-nakladu","tag-uctovani-vynosu","tag-uctovani-zuctovacich-vztahu","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15063","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=15063"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15063\/revisions"}],"predecessor-version":[{"id":17741,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15063\/revisions\/17741"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15062"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}