{"id":15715,"date":"2025-01-13T12:30:42","date_gmt":"2025-01-13T11:30:42","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15715"},"modified":"2025-08-03T15:41:52","modified_gmt":"2025-08-03T13:41:52","slug":"jak-uctovat-ocenovani-precenovani-cennych-papiru-a-podilu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-ocenovani-precenovani-cennych-papiru-a-podilu\/","title":{"rendered":"Jak \u00fa\u010dtovat: Oce\u0148ov\u00e1n\u00ed (p\u0159ece\u0148ov\u00e1n\u00ed) cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f"},"content":{"rendered":"<p>V\u00a0r\u00e1mci oce\u0148ov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f je nutn\u00e9 rozli\u0161ovat t\u0159i situace:<\/p>\n<ul>\n<li>ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed,<\/li>\n<li>ocen\u011bn\u00ed p\u0159i vy\u0159azen\u00ed,<\/li>\n<li>ocen\u011bn\u00ed k\u00a0rozvahov\u00e9mu dni (sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky).<\/li>\n<\/ul>\n<h2>Ocen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f p\u0159i po\u0159\u00edzen\u00ed<\/h2>\n<p>P\u0159i po\u0159\u00edzen\u00ed cenn\u00fdch pap\u00edr\u016f koup\u00ed se prov\u00e1d\u00ed ocen\u011bn\u00ed po\u0159izovac\u00ed cenou, kter\u00e1 je tvo\u0159ena cenou po\u0159\u00edzen\u00ed a vedlej\u0161\u00edmi po\u0159izovac\u00edmi n\u00e1klady (provize, poplatky). Dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. v\u0161ak sou\u010d\u00e1st\u00ed vedlej\u0161\u00edch po\u0159izovac\u00edch n\u00e1klad\u016f nejsou p\u0159edev\u0161\u00edm \u00faroky z\u00a0\u00fav\u011br\u016f na po\u0159\u00edzen\u00ed cenn\u00fdch pap\u00edr\u016f a n\u00e1klady spojen\u00e9 s\u00a0dr\u017ebou cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b bez\u00faplatn\u00e9ho nabyt\u00ed cenn\u00fdch pap\u00edr\u016f se pou\u017e\u00edv\u00e1 reproduk\u010dn\u00ed po\u0159izovac\u00ed cena.<\/p>\n<h2>Ocen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f p\u0159i vy\u0159azen\u00ed<\/h2>\n<p>P\u0159i vy\u0159azen\u00ed cenn\u00fdch pap\u00edr\u016f lze pou\u017e\u00edt:<\/p>\n<ul>\n<li>historick\u00e9 ocen\u011bn\u00ed (skute\u010dn\u00e1 historick\u00e1 po\u0159izovac\u00ed cena),<\/li>\n<li>v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br,<\/li>\n<li>metodu \u201eFIFO\u201c (prvn\u00ed na sklad, prvn\u00ed ze skladu).<\/li>\n<\/ul>\n<h2>P\u0159ece\u0148ov\u00e1n\u00ed cenn\u00fdch pap\u00edr\u016f na re\u00e1lnou hodnotu<\/h2>\n<p>K\u00a0rozvahov\u00e9mu dni se cenn\u00e9 pap\u00edry oce\u0148uj\u00ed, v\u00a0z\u00e1vislosti na jejich druhu:<\/p>\n<ul>\n<li>re\u00e1lnou hodnotou,<\/li>\n<li>ekvivalenc\u00ed,<\/li>\n<li>po\u0159izovac\u00ed cenou,<\/li>\n<li>tvorbou opravn\u00e9 polo\u017eky v\u00a0p\u0159\u00edpad\u011b p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed hodnoty.<\/li>\n<\/ul>\n<p>Re\u00e1lnou hodnotou se oce\u0148uj\u00ed cenn\u00e9 pap\u00edry s\u00a0v\u00fdjimkou:<\/p>\n<ul>\n<li>cenn\u00fdch pap\u00edr\u016f dr\u017een\u00fdch do splatnosti,<\/li>\n<li>dluhopis\u016f po\u0159\u00edzen\u00fdch v\u00a0prim\u00e1rn\u00edch emis\u00edch neur\u010den\u00fdch \u00fa\u010detn\u00ed jednotkou k\u00a0obchodov\u00e1n\u00ed,<\/li>\n<li>cenn\u00fdch pap\u00edr\u016f p\u0159edstavuj\u00edc\u00edch \u00fa\u010dast v\u00a0ovl\u00e1dan\u00fdch \u00fa\u010detn\u00edch jednotk\u00e1ch, nebo \u00fa\u010detn\u00edch jednotk\u00e1ch pod podstatn\u00fdm vlivem,<\/li>\n<li>cenn\u00fdch pap\u00edr\u016f emitovan\u00fdch \u00fa\u010detn\u00ed jednotkou.<\/li>\n<\/ul>\n<p>Jako re\u00e1ln\u00e1 hodnota se pou\u017eije:<\/p>\n<ul>\n<li>tr\u017en\u00ed hodnota,<\/li>\n<li>hodnota vypl\u00fdvaj\u00edc\u00ed z\u00a0obecn\u011b uzn\u00e1van\u00fdch oce\u0148ovac\u00edch model\u016f a technik, pokud tyto oce\u0148ovac\u00ed modely a techniky zaji\u0161\u0165uj\u00ed p\u0159ijateln\u00fd odhad tr\u017en\u00ed hodnoty,<\/li>\n<li>ocen\u011bn\u00ed kvalifikovan\u00fdm odhadem nebo posudkem znalce,<\/li>\n<li>ocen\u011bn\u00ed stanoven\u00e9 podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f, pokud nelze pou\u017e\u00edt \u017e\u00e1dnou z\u00a0p\u0159edchoz\u00edch technik ocen\u011bn\u00ed.<\/li>\n<\/ul>\n<p>Jestli\u017ee nen\u00ed mo\u017en\u00e9 objektivn\u011b stanovit re\u00e1lnou hodnotu, pova\u017euje se za tuto hodnotu ocen\u011bn\u00ed ke dni uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu (nap\u0159\u00edklad po\u0159izovac\u00ed cenou).<\/p>\n<p>Mikro \u00fa\u010detn\u00ed jednotka nepou\u017eije ocen\u011bn\u00ed re\u00e1lnou hodnotou nebo ekvivalenc\u00ed s\u00a0v\u00fdjimkami podle Zo\u00da, nap\u0159\u00edklad obchodn\u00edci s\u00a0cenn\u00fdmi pap\u00edry, platebn\u00ed instituce, investi\u010dn\u00ed spole\u010dnosti a fondy d\u016fchodov\u00e9ho nebo penzijn\u00edho spo\u0159en\u00ed.<\/p>\n<p>Mikro \u00fa\u010detn\u00ed jednotka, kter\u00e1 zm\u011bnila kategorii \u00fa\u010detn\u00ed jednotky na vy\u0161\u0161\u00ed (malou, st\u0159edn\u00ed a velkou), ocen\u00ed p\u0159\u00edslu\u0161n\u00fd majetek re\u00e1lnou hodnotou, a to k\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed zm\u011bny kategorie.<\/p>\n<p>\u00da\u010detn\u00ed jednotka (mal\u00e1, st\u0159edn\u00ed a velk\u00e1), kter\u00e1 zm\u011bnila kategorii \u00fa\u010detn\u00ed jednotky na mikro a oce\u0148ovala majetek re\u00e1lnou hodnotou, zru\u0161\u00ed toto ocen\u011bn\u00ed k\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed zm\u011bny kategorie.<\/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        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         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                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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\/15715\">\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>P\u0159ece\u0148ov\u00e1n\u00ed cenn\u00fdch pap\u00edr\u016f na re\u00e1lnou hodnotu v\u00fdsledkov\u011b<\/h2>\n<p>Zm\u011bna re\u00e1ln\u00e9 hodnoty u cenn\u00fdch pap\u00edr\u016f 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 se \u00fa\u010dtuje jako finan\u010dn\u00ed n\u00e1klad nebo finan\u010dn\u00ed v\u00fdnos.<\/p>\n<p>Zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty cenn\u00e9ho pap\u00edru ur\u010den\u00e9ho \u00fa\u010detn\u00ed jednotkou k\u00a0obchodov\u00e1n\u00ed s\u00a0c\u00edlem dosahovat zisk z\u00a0cenov\u00fdch rozd\u00edl\u016f v\u00a0kr\u00e1tkodob\u00e9m horizontu se za\u00fa\u010dtuje na vrub \u00fa\u010dtu 251 \u2013 Majetkov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed, resp. 253 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed, 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, jako zv\u00fd\u0161en\u00ed v\u00fdnos\u016f.<\/p>\n<p>Sn\u00ed\u017een\u00ed re\u00e1ln\u00e9 hodnoty cenn\u00e9ho pap\u00edru ur\u010den\u00e9ho \u00fa\u010detn\u00ed jednotkou k\u00a0obchodov\u00e1n\u00ed s\u00a0c\u00edlem dosahovat zisk z\u00a0cenov\u00fdch rozd\u00edl\u016f v\u00a0kr\u00e1tkodob\u00e9m horizontu se za\u00fa\u010dtuje ve prosp\u011bch \u00fa\u010dtu 251 \u2013 Majetkov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed, resp. 253 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed, jako sn\u00ed\u017een\u00ed ocen\u011bn\u00ed. Souvzta\u017en\u00fd z\u00e1pis se provede na vrbu \u00fa\u010dtu 564 \u2013 N\u00e1klady z\u00a0p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f k\u00a0obchodov\u00e1n\u00ed, jako zv\u00fd\u0161en\u00ed n\u00e1klad\u016f.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>MD<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Zm\u011bna re\u00e1ln\u00e9 hodnoty (zv\u00fd\u0161en\u00ed) akcie (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>90.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<td>\n<p>664<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Zm\u011bna re\u00e1ln\u00e9 hodnoty (sn\u00ed\u017een\u00ed) akcie (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>564<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>P\u0159ece\u0148ov\u00e1n\u00ed cenn\u00fdch pap\u00edr\u016f na re\u00e1lnou hodnotu rozvahov\u011b<\/h2>\n<p>Zm\u011bna re\u00e1ln\u00e9 hodnoty ostatn\u00edch cenn\u00fdch pap\u00edr\u016f oce\u0148ovan\u00fdch re\u00e1lnou hodnotou (realizovan\u00e9 cenn\u00e9 pap\u00edry) se \u00fa\u010dtuje prost\u0159ednictv\u00edm rozvahov\u00e9ho \u00fa\u010dtu 414 \u2013 Oce\u0148ovac\u00ed rozd\u00edly z\u00a0p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f. Je-li prok\u00e1z\u00e1no, \u017ee do\u0161lo ke sn\u00ed\u017een\u00ed hodnoty t\u011bchto cenn\u00fdch pap\u00edr\u016f, kter\u00e9 je pravd\u011bpodobn\u011b trval\u00e9ho charakteru, za\u00fa\u010dtuje se znehodnocen\u00ed bez zbyte\u010dn\u00e9ho odkladu na \u00fa\u010det finan\u010dn\u00edch n\u00e1klad\u016f.<\/p>\n<p>V\u00fd\u0161e tohoto znehodnocen\u00ed odpov\u00edd\u00e1 kladn\u00e9mu rozd\u00edlu mezi ocen\u011bn\u00edm realizovateln\u00e9ho cenn\u00e9ho pap\u00edru p\u0159i jeho nabyt\u00ed a st\u00e1vaj\u00edc\u00ed re\u00e1lnou hodnotou se zohledn\u011bn\u00edm p\u0159edchoz\u00edch ztr\u00e1t ze znehodnocen\u00ed. Pokud n\u00e1sledn\u011b po za\u00fa\u010dtov\u00e1n\u00ed znehodnocen\u00ed na \u00fa\u010dty finan\u010dn\u00edch n\u00e1klad\u016f dojde k\u00a0prokazateln\u00e9mu zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty realizovateln\u00fdch dluhov\u00fdch cenn\u00fdch pap\u00edr\u016f, je zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty nejv\u00fd\u0161e ve v\u00fd\u0161i v\u00a0minulosti uplatn\u011bn\u00e9ho n\u00e1kladu za\u00fa\u010dtov\u00e1no do v\u00fdnos\u016f.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>MD<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Zm\u011bna re\u00e1ln\u00e9 hodnoty (zv\u00fd\u0161en\u00ed) akcie (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>90.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>063<\/p>\n<\/td>\n<td>\n<p>414<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Zm\u011bna re\u00e1ln\u00e9 hodnoty (sn\u00ed\u017een\u00ed) akcie (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>414<\/p>\n<\/td>\n<td>\n<p>257<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>P\u0159ece\u0148ov\u00e1n\u00ed pod\u00edl\u016f ekvivalenc\u00ed<\/h2>\n<p>Pod\u00edl, kter\u00fd p\u0159edstavuje \u00fa\u010dast v\u00a0ovl\u00e1dan\u00e9 osob\u011b nebo pod\u00edl s\u00a0podstatn\u00fdm vlivem, m\u016f\u017ee b\u00fdt ocen\u011bn ekvivalenc\u00ed (protihodnotou). Pokud pou\u017eije \u00fa\u010detn\u00ed jednotka uveden\u00fd zp\u016fsob ocen\u011bn\u00ed, je povinna jej pou\u017e\u00edt pro ocen\u011bn\u00ed v\u0161ech takov\u00fdch pod\u00edl\u016f.<\/p>\n<p>Ocen\u011bn\u00edm ekvivalenc\u00ed se rozum\u00ed, \u017ee majetkov\u00e1 \u00fa\u010dast je p\u0159i po\u0159\u00edzen\u00ed ocen\u011bna po\u0159izovac\u00ed cenou, kter\u00e1 je k\u00a0okam\u017eiku sestaven\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> upravov\u00e1na na hodnotu odpov\u00eddaj\u00edc\u00ed m\u00ed\u0159e \u00fa\u010dasti \u00fa\u010detn\u00ed jednotky na vlastn\u00edm kapit\u00e1lu obchodn\u00ed korporace, v\u00a0n\u00ed\u017e m\u00e1 \u00fa\u010detn\u00ed jednotka majetkovou \u00fa\u010dast. \u00da\u010detn\u00ed jednotka ocen\u00ed majetkovou \u00fa\u010dast nulou, pokud jej\u00ed pod\u00edl na ztr\u00e1t\u00e1ch v\u00a0obchodn\u00ed spole\u010dnosti, v\u00a0n\u00ed\u017e m\u00e1 majetkovou \u00fa\u010dast, je roven nebo p\u0159ev\u00fd\u0161\u00ed ocen\u011bn\u00ed jej\u00ed \u00fa\u010dasti.<\/p>\n<p>Zm\u011bna v\u00a0ocen\u011bn\u00ed se \u00fa\u010dtuje prost\u0159ednictv\u00edm rozvahov\u00e9ho \u00fa\u010dtu 414 \u2013 Oce\u0148ovac\u00ed rozd\u00edly z\u00a0p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>MD<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Zm\u011bna ocen\u011bn\u00ed ekvivalenc\u00ed u pod\u00edlu v\u00a0jin\u00e9 obchodn\u00ed spole\u010dnosti &#8211; zv\u00fd\u0161en\u00ed (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>90.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>061.2<\/p>\n<\/td>\n<td>\n<p>414<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Zm\u011bna ocen\u011bn\u00ed ekvivalenc\u00ed u pod\u00edlu v\u00a0jin\u00e9 obchodn\u00ed spole\u010dnosti &#8211; sn\u00ed\u017een\u00ed (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>414<\/p>\n<\/td>\n<td>\n<p>062.2<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_15716\" aria-describedby=\"caption-attachment-15716\" style=\"width: 902px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15716\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/uctovani-zvyseni-realne-hodnoty-akcie.jpg\" alt=\"\u00da\u010dtov\u00e1n\u00ed zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty akcie (v\u00fdsledkov\u011b) pomoc\u00ed intern\u00edho dokladu a roz\u00fa\u010dtovac\u00ed polo\u017eky v Money S3. \" width=\"902\" height=\"841\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/uctovani-zvyseni-realne-hodnoty-akcie.jpg 902w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/uctovani-zvyseni-realne-hodnoty-akcie-300x280.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/uctovani-zvyseni-realne-hodnoty-akcie-150x140.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/uctovani-zvyseni-realne-hodnoty-akcie-768x716.jpg 768w\" sizes=\"auto, (max-width: 902px) 100vw, 902px\" \/><figcaption id=\"caption-attachment-15716\" class=\"wp-caption-text\">\u00da\u010dtov\u00e1n\u00ed zv\u00fd\u0161en\u00ed re\u00e1ln\u00e9 hodnoty akcie (v\u00fdsledkov\u011b) pomoc\u00ed intern\u00edho dokladu a roz\u00fa\u010dtovac\u00ed polo\u017eky v Money S3.<\/figcaption><\/figure>\n<h2>Shrnut\u00ed<\/h2>\n<p>V\u00a0oblasti cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f je nutn\u00e9 rozli\u0161ovat ocen\u011bn\u00ed v\u00a0okam\u017eiku po\u0159\u00edzen\u00ed, vy\u0159azen\u00ed a k\u00a0rozvahov\u00e9mu dni. V\u00a0souvislosti s\u00a0t\u00edm rozli\u0161ujeme p\u0159ecen\u011bn\u00ed na re\u00e1lnou hodnotu (rozvahov\u011b, v\u00fdsledkov\u011b nebo v\u016fbec) a p\u0159ecen\u011bn\u00ed ekvivalenc\u00ed. V\u00a0okam\u017eiku po\u0159\u00edzen\u00ed se pou\u017eije ocen\u011bn\u00ed po\u0159izovac\u00ed cenou (\u00faplatn\u00e9 nabyt\u00ed) nebo reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou (bez\u00faplatn\u00e9 nabyt\u00ed). V\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed lze aplikovat ocen\u011bn\u00ed ve skute\u010dn\u00e9 po\u0159izovac\u00ed cen\u011b, metodu v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru, metodu \u201eFIFO a korekci ocen\u011bn\u00ed s\u00a0vyu\u017eit\u00edm opravn\u00e9 polo\u017eky pro p\u0159echodn\u00e9 sn\u00ed\u017een\u00ed hodnoty.<\/p>\n<h2>P\u0159ece\u0148ov\u00e1n\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f v Money S3<\/h2>\n<p>Ve videu v\u00fd\u0161e se v \u010dase od 2:19 pod\u00edv\u00e1te na oce\u0148ov\u00e1n\u00ed a p\u0159ece\u0148ov\u00e1n\u00ed v \u00fa\u010detn\u00edm programu Money S3. To prov\u00e1d\u00edte na z\u00e1klad\u011b intern\u00edch doklad\u016f. Ve videu uvid\u00edte <strong>uk\u00e1zku zm\u011bny re\u00e1ln\u00e9 hodnoty akcie<\/strong> v\u00fdsledkovou formou.<\/p>\n<p>U intern\u00edho dokladu m\u00e1te zvolen\u00fd <strong>roz\u00fa\u010dtovac\u00ed form\u00e1t polo\u017eek<\/strong>. Kdy\u017e pak v dialogov\u00e9m okn\u011b dole kliknete na Zm\u011bna re\u00e1ln\u00e9 hodnoty akcie (v\u00fdsledkov\u011b), uvid\u00edte, \u017ee se zm\u011bna \u00fa\u010dtuje na MD \u00fa\u010det 251 a na D \u00fa\u010det 664. T\u00edmto zp\u016fsobem m\u00e1te doklad za\u00fa\u010dtovan\u00fd i v \u00fa\u010detn\u00edm den\u00edku.<\/p>\n<p>Money S3 pou\u017e\u00edvaj\u00ed men\u0161\u00ed a st\u0159edn\u00ed firmy, \u00fa\u010detn\u00ed kancel\u00e1\u0159e, \u0161koly i neziskov\u00e9 organizace. Pat\u0159\u00ed mezi nejobl\u00edben\u011bj\u0161\u00ed \u00fa\u010detn\u00ed programy v \u010cesk\u00e9 republice. U\u017eivatel\u00e9 si pochvaluj\u00ed hlavn\u011b:<\/p>\n<ul>\n<li>intuitivn\u00ed ovl\u00e1d\u00e1n\u00ed,<\/li>\n<li>automatizace, kter\u00e9 jim \u0161et\u0159\u00ed \u010das,\u00a0<\/li>\n<li>a kvalitn\u00ed z\u00e1kaznickou podporu.<\/li>\n<\/ul>\n<p>Vyzkou\u0161ejte Money S3 i vy a ud\u011blejte si na n\u011bj vlastn\u00ed n\u00e1zor. St\u00e1hn\u011bte si tento <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">\u00fa\u010detn\u00ed program zdarma<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0r\u00e1mci oce\u0148ov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f je nutn\u00e9 rozli\u0161ovat t\u0159i situace: ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed, ocen\u011bn\u00ed p\u0159i vy\u0159azen\u00ed, ocen\u011bn\u00ed k\u00a0rozvahov\u00e9mu dni (sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky). Ocen\u011bn\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15717,"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],"class_list":["post-15715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15715","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=15715"}],"version-history":[{"count":16,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15715\/revisions"}],"predecessor-version":[{"id":17765,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15715\/revisions\/17765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15717"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}