{"id":15519,"date":"2024-09-24T07:00:00","date_gmt":"2024-09-24T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15519"},"modified":"2024-10-07T11:28:44","modified_gmt":"2024-10-07T09:28:44","slug":"evidence-drobneho-majetku-v-danove-evidenci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/evidence-drobneho-majetku-v-danove-evidenci\/","title":{"rendered":"Evidence drobn\u00e9ho majetku v da\u0148ov\u00e9 evidenci"},"content":{"rendered":"<p>Abychom si ujasnili, co do drobn\u00e9ho majetku po\u010d\u00edtat, mus\u00edme za\u010d\u00edt rozd\u011blen\u00edm firemn\u00edho majetku jako takov\u00e9ho. D\u016fle\u017eit\u00e9 je, <strong>jak\u00fdm zp\u016fsobem se na n\u011bj d\u00edv\u00e1te<\/strong>. Jestli z hlediska:<\/p>\n<ul>\n<li>\u00fa\u010detn\u00edho<\/li>\n<li>nebo da\u0148ov\u00e9ho.<\/li>\n<\/ul>\n<p>V prvn\u00edm p\u0159\u00edpad\u011b se setk\u00e1te s pojmy:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/\">dlouhodob\u00fd hmotn\u00fd majetek<\/a>,<\/li>\n<li><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><\/li>\n<li>a p\u0159\u00edpadn\u011b tak\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-zachazet-s-dlouhodobym-financnim-majetkem-z-ucetniho-hlediska\/\">dlouhodob\u00fd finan\u010dn\u00ed majetek<\/a>.<\/li>\n<\/ul>\n<p>Z\u00e1kon o dani z p\u0159\u00edjm\u016f ale firemn\u00ed majetek podobn\u00fdm zp\u016fsobem nerozli\u0161uje. Od roku 2021 <strong>pracuje pouze s hmotn\u00fdm majetkem<\/strong> (do t\u00e9 doby znal tak\u00e9 majetek nehmotn\u00fd).<\/p>\n<p>A co je tedy drobn\u00fd majetek? Zjednodu\u0161en\u011b \u0159e\u010deno je to ur\u010dit\u00fd <strong>pr\u016fse\u010d\u00edk mezi ob\u011bma zm\u00edn\u011bn\u00fdmi p\u0159\u00edstupy<\/strong>.<\/p>\n<h2>Co je dlouhodob\u00fd hmotn\u00fd majetek<\/h2>\n<p>Do hmotn\u00e9ho majetku pat\u0159\u00ed fyzicky existuj\u00edc\u00ed majetek \u2013 <strong>movit\u00fd i nemovit\u00fd<\/strong>. M\u016f\u017ee to tedy b\u00fdt nap\u0159\u00edklad:<\/p>\n<ul>\n<li>firemn\u00ed nemovitost,<\/li>\n<li>slu\u017eebn\u00ed auto,<\/li>\n<li>vybaven\u00ed kancel\u00e1\u0159\u00ed<\/li>\n<li>nebo slu\u017eebn\u00ed telefony.<\/li>\n<\/ul>\n<p>Z\u00e1rove\u0148 plat\u00ed, \u017ee <strong>doba pou\u017eitelnosti takov\u00e9ho majetku mus\u00ed b\u00fdt del\u0161\u00ed ne\u017e jeden rok<\/strong>. Po\u0159izovac\u00ed cenu dlouhodob\u00e9ho hmotn\u00e9ho majetku si ode\u010dtete od dan\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">pomoc\u00ed da\u0148ov\u00fdch odpis\u016f<\/a> rozlo\u017een\u00fdch do n\u011bkolika let.<\/p>\n<h2>Co je dlouhodob\u00fd nehmotn\u00fd majetek<\/h2>\n<p>Nehmotn\u00fd majetek je zjednodu\u0161en\u011b \u0159e\u010deno takov\u00fd, <strong>na kter\u00fd si nem\u016f\u017eete s\u00e1hnout<\/strong>. Mimo jin\u00e9:<\/p>\n<ul>\n<li>software,<\/li>\n<li>nehmotn\u00e9 v\u00fdsledky v\u00fdzkumu \u010di v\u00fdvoje<\/li>\n<li>nebo oceniteln\u00e1 pr\u00e1va.<\/li>\n<\/ul>\n<p>Tak\u00e9 u n\u011bj plat\u00ed minim\u00e1ln\u00ed doba pou\u017eitelnosti jeden rok. Da\u0148ov\u00e9 odpisy se ale nehmotn\u00e9ho majetku net\u00fdkaj\u00ed \u2013 od roku 2021 se jeho po\u0159\u00edzen\u00ed pova\u017euje za <strong>jednor\u00e1zov\u00fd v\u00fddaj<\/strong>.<\/p>\n<h2>Co je dlouhodob\u00fd finan\u010dn\u00ed majetek<\/h2>\n<p>Specifickou kategori\u00ed je finan\u010dn\u00ed majetek, do kter\u00e9ho spadaj\u00ed <strong>zejm\u00e9na cenn\u00e9 pap\u00edry<\/strong>.<\/p>\n<p>Tak\u00e9 tento majetek je <strong>dlouhodob\u00fd nebo kr\u00e1tkodob\u00fd<\/strong>. Z\u00e1le\u017e\u00ed na tom, jak dlouho ho pl\u00e1nujete dr\u017eet.<\/p>\n<p>Pokud je to alespo\u0148 rok, je majetek dlouhodob\u00fd. U krat\u0161\u00ed doby mluv\u00edme o kr\u00e1tkodob\u00e9m finan\u010dn\u00edm majetku.<\/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\/15519\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15519\">\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>Co je drobn\u00fd hmotn\u00fd majetek<\/h2>\n<p>Ot\u00e1zkou z\u016fst\u00e1v\u00e1, kter\u00fd majetek m\u016f\u017eete za\u0159adit mezi drobn\u00fd. U <strong>drobn\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku plat\u00ed<\/strong>, \u017ee:<\/p>\n<ul>\n<li>jeho doba pou\u017eitelnosti je del\u0161\u00ed ne\u017e 1 rok,<\/li>\n<li>jeho <strong>ocen\u011bn\u00ed p\u0159es\u00e1hne hranici ur\u010denou \u00fa\u010detn\u00ed jednotkou<\/strong> pro dlouhodob\u00fd hmotn\u00fd majetek<\/li>\n<li>a z\u00e1rove\u0148 je <strong>ni\u017e\u0161\u00ed ne\u017e limit stanoven\u00fd z\u00e1konem o dani z p\u0159\u00edjm\u016f<\/strong> \u2013 tedy 80 000 K\u010d.<\/li>\n<\/ul>\n<p>Z toho vypl\u00fdv\u00e1, \u017ee si firma pomoc\u00ed vnit\u0159n\u00ed sm\u011brnice m\u016f\u017ee <strong>sama stanovit minim\u00e1ln\u00ed hodnotu hmotn\u00e9ho majetku<\/strong>. Nap\u0159\u00edklad na 60 000 K\u010d. M\u011bla by v\u0161ak respektovat princip v\u00fdznamnosti a v\u011brn\u00e9ho a poctiv\u00e9ho zobrazen\u00ed majetku.<\/p>\n<p>Pokud takov\u00e1 spole\u010dnost koup\u00ed ojet\u00e9 firemn\u00ed auto za 70 000 K\u010d, bude to drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek. Jeho cena toti\u017e p\u0159es\u00e1hla hranici nastavenou \u00fa\u010detn\u00ed jednotkou a z\u00e1rove\u0148 nep\u0159ekro\u010dila limit stanoven\u00fd z\u00e1konem o dani z p\u0159\u00edjm\u016f.<\/p>\n<p>Drobn\u00fd hmotn\u00fd majetek podniku je p\u0159itom <strong>da\u0148ov\u011b uznateln\u00fdm v\u00fddajem v cel\u00e9 sv\u00e9 v\u00fd\u0161i<\/strong>. Uv\u00e1d\u00edte ho proto v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok, kdy jste tento majetek po\u0159\u00eddili. A nemus\u00edte ho odpisovat v n\u011bkolika letech.<\/p>\n<p>Hranici pro dlouhodob\u00fd hmotn\u00fd majetek m\u016f\u017eete ve firm\u011b stanovit i <strong>nad limitem ur\u010den\u00fdm z\u00e1konem o dani z p\u0159\u00edjmu<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b budete v\u017edy vyu\u017e\u00edvat da\u0148ov\u00e9 odpisy.<\/p>\n<figure id=\"attachment_15521\" aria-describedby=\"caption-attachment-15521\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15521\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/eirik-solheim-mWTOR3Rx8l8-unsplash.jpg\" alt=\"Drobn\u00fdm hmotn\u00fdm majetkem m\u016f\u017ee b\u00fdt t\u0159eba mobiln\u00ed telefon \u2013 pokud jeho cena p\u0159ekro\u010d\u00ed limit stanoven\u00fd intern\u00ed sm\u011brnic\u00ed.\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/eirik-solheim-mWTOR3Rx8l8-unsplash.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/eirik-solheim-mWTOR3Rx8l8-unsplash-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/eirik-solheim-mWTOR3Rx8l8-unsplash-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/eirik-solheim-mWTOR3Rx8l8-unsplash-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/eirik-solheim-mWTOR3Rx8l8-unsplash-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/eirik-solheim-mWTOR3Rx8l8-unsplash-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-15521\" class=\"wp-caption-text\">Drobn\u00fdm hmotn\u00fdm majetkem m\u016f\u017ee b\u00fdt t\u0159eba mobiln\u00ed telefon \u2013 pokud jeho cena p\u0159ekro\u010d\u00ed limit stanoven\u00fd intern\u00ed sm\u011brnic\u00ed.<\/figcaption><\/figure>\n<h2>Co je drobn\u00fd nehmotn\u00fd majetek<\/h2>\n<p>Pravidla pro stanoven\u00ed drobn\u00e9ho dlouhodob\u00e9ho nehmotn\u00e9ho majetku firmy jsou <strong>podobn\u00e9 jako u majetku hmotn\u00e9ho<\/strong>. Op\u011bt je tedy z\u00e1sadn\u00ed:<\/p>\n<ul>\n<li>doba pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok<\/li>\n<li>a <strong>ocen\u011bn\u00ed na cenu vy\u0161\u0161\u00ed, ne\u017e jak\u00e1 je hranice stanoven\u00e1 intern\u00ed sm\u011brnic\u00ed<\/strong> pro dlouhodob\u00fd nehmotn\u00fd majetek.<\/li>\n<\/ul>\n<p>Pokud majetek spole\u010dnosti tyto podm\u00ednky spln\u00ed, vyu\u017eijete u n\u011bj <strong>\u00fa\u010detn\u00ed odpisy<\/strong>, kter\u00e9 n\u00e1sledn\u011b uplatn\u00edte i p\u0159i v\u00fdpo\u010dtu z\u00e1kladu dan\u011b. Pokud je hodnota majetku ni\u017e\u0161\u00ed, vedete ho jako provozn\u00ed n\u00e1klady.<\/p>\n<p>V\u00fdjimkou je pouze drobn\u00fd dlouhodob\u00fd nehmotn\u00fd majetek, kter\u00fd jste <strong>po\u0159\u00eddili do konce roku 2020<\/strong> a u kter\u00e9ho st\u00e1le je\u0161t\u011b uplat\u0148ujete da\u0148ov\u00e9 odpisy. V takov\u00e9m p\u0159\u00edpad\u011b pokra\u010dujete v odpisov\u00e1n\u00ed a\u017e do doby, ne\u017e majetek pln\u011b odep\u00ed\u0161ete.<\/p>\n<p>V praxi p\u0159itom firmy \u010dasto stanovuj\u00ed <strong>hranici pro hmotn\u00fd i nehmotn\u00fd majetek na 80 000 K\u010d<\/strong>. Tedy na stejn\u00fd limit, se kter\u00fdm u hmotn\u00e9ho majetku podniku pracuje z\u00e1kon o dani z p\u0159\u00edjm\u016f.<\/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>Evidence drobn\u00e9ho majetku v da\u0148ov\u00e9 evidenci<\/h2>\n<p>Zb\u00fdv\u00e1 je\u0161t\u011b odpov\u011bd\u011bt na ot\u00e1zku, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-vest-evidenci-majetku-podniku\/\">jak v\u00e9st evidenci majetku<\/a> v da\u0148ov\u00e9 evidenci. Dobrou zpr\u00e1vou je, \u017ee <strong>u drobn\u00e9ho majetku je to zcela na v\u00e1s<\/strong>. Z\u00e1kon v\u00e1m toti\u017e takovou evidenci nena\u0159izuje.<\/p>\n<p>Men\u0161\u00ed firmy \u010di \u017eivnostn\u00edci si majetek firmy \u010dasto hl\u00eddaj\u00ed \u201eru\u010dn\u011b\u201c \u2013 nap\u0159\u00edklad s pomoc\u00ed excelov\u00fdch tabulek. Probl\u00e9m je, \u017ee takov\u00e9 \u0159e\u0161en\u00ed brzy p\u0159estane sta\u010dit. A je pot\u0159eba vyu\u017e\u00edt <a href=\"https:\/\/money.cz\/vlastnosti\/evidence-majetku-s3\/\">program na evidenci majetku<\/a>. D\u00edky n\u011bmu z\u00edsk\u00e1te o sv\u00e9m majetku <strong>lep\u0161\u00ed p\u0159ehled a usnadn\u00edte si \u0159adu \u00fakon\u016f<\/strong>.<\/p>\n<p>Do programu toti\u017e zaznamen\u00e1te<strong> ve\u0161ker\u00e9 pot\u0159ebn\u00e9 \u00fadaje o podnikov\u00e9m majetku<\/strong>. V\u010detn\u011b jeho:<\/p>\n<ul>\n<li>zhodnocen\u00ed,<\/li>\n<li>odpis\u016f<\/li>\n<li>nebo nap\u0159\u00edklad z\u00e1ruky.<\/li>\n<\/ul>\n<p>\u00dadaje nav\u00edc kdykoliv <strong>snadno dohled\u00e1te<\/strong>. A vyu\u017eijete je nap\u0159\u00edklad p\u0159i p\u0159\u00edprav\u011b da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>S evidenc\u00ed majetku firmy v\u00e1m pom\u016f\u017ee i <strong>Money S3 s <\/strong><a href=\"https:\/\/money.cz\/vlastnosti\/evidence-majetku-s3\/\"><strong>modulem Evidence majetku<\/strong><\/a>. V\u0161e p\u0159itom <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161\u00edte zdarma<\/a>. Program ve verzi Start toti\u017e m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abychom si ujasnili, co do drobn\u00e9ho majetku po\u010d\u00edtat, mus\u00edme za\u010d\u00edt rozd\u011blen\u00edm firemn\u00edho majetku jako takov\u00e9ho. D\u016fle\u017eit\u00e9 je, jak\u00fdm zp\u016fsobem se na n\u011bj d\u00edv\u00e1te. Jestli z &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[296,288,89,289,207,378,371],"class_list":["post-15519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidence","category-ucetnictvi-2","tag-dlouhodoby-majetek","tag-evidence-majetku","tag-hmotny-majetek","tag-majetek-podniku","tag-nehmotny-majetek","tag-ucetnictvi-a-danove-evidence-v-money-s3","tag-vyuziti-ucetniho-programu-ve-firme"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15519","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15519"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15519\/revisions"}],"predecessor-version":[{"id":15661,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15519\/revisions\/15661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15520"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}