{"id":15752,"date":"2025-01-13T12:06:56","date_gmt":"2025-01-13T11:06:56","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15752"},"modified":"2025-11-28T08:41:32","modified_gmt":"2025-11-28T07:41:32","slug":"jak-uctovat-smenky-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-smenky-v-ucetnictvi\/","title":{"rendered":"Jak \u00fa\u010dtovat: Sm\u011bnky v \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>Vymezen\u00ed sm\u011bnek v \u00fa\u010detnictv\u00ed<\/h2>\n<p>Sm\u011bnka je definov\u00e1na jako listinn\u00fd cenn\u00fd pap\u00edr, kter\u00fd vyjad\u0159uje bezv\u00fdhradn\u00fd slib dlu\u017en\u00edka, pop\u0159\u00edpad\u011b p\u0159\u00edkaz k\u00a0zaplacen\u00ed sm\u011bne\u010dn\u00e9 sumy v\u00a0p\u0159esn\u011b stanoven\u00fd den na p\u0159esn\u011b stanoven\u00e9m m\u00edst\u011b.<\/p>\n<h3>Druhy sm\u011bnky<\/h3>\n<p>Sm\u011bnka vlastn\u00ed \u2013 v\u00fdstavce v\u00a0n\u00ed bezpodm\u00edne\u010dn\u011b slibuje osob\u011b na sm\u011bnce uveden\u00e9, \u017ee proplat\u00ed ve stanoven\u00e9 dob\u011b a na ur\u010den\u00e9m m\u00edst\u011b sm\u011bne\u010dnou sumu.<\/p>\n<p>Sm\u011bnka ciz\u00ed \u2013 v\u00fdstavce v\u00a0n\u00ed bezpodm\u00edne\u010dn\u011b p\u0159ikazuje t\u0159et\u00ed osob\u011b (sm\u011bne\u010dn\u00edkovi), aby za n\u011bj osob\u011b ve sm\u011bnce uveden\u00e9 (sm\u011bne\u010dn\u00fd v\u011b\u0159itel) zaplatila ve stanoven\u00e9 dob\u011b a na ur\u010den\u00e9m m\u00edst\u011b sm\u011bne\u010dnou sumu.<\/p>\n<h3>Pochopen\u00ed sm\u011bnek<\/h3>\n<p>Sm\u011bnka je ch\u00e1p\u00e1na z\u00a0r\u016fzn\u00fdch \u00fahl\u016f pohledu:<\/p>\n<ol>\n<li>platebn\u00ed prost\u0159edek,<\/li>\n<li>cenn\u00fd pap\u00edr,<\/li>\n<li>zaji\u0161\u0165ovac\u00ed prost\u0159edek.<\/li>\n<\/ol>\n<h4>Sm\u011bnka jako platebn\u00ed prost\u0159edek<\/h4>\n<p>V\u00a0tomto smyslu se nej\u010dast\u011bji pou\u017e\u00edvaj\u00ed tyto syntetick\u00e9 \u00fa\u010dty:<\/p>\n<p>254 \u2013 Sm\u011bnky k\u00a0inkasu<\/p>\n<p>Sm\u011bnka dodavatele (v\u011b\u0159itele).<\/p>\n<p>322 \u2013 Sm\u011bnky k\u00a0\u00fahrad\u011b<\/p>\n<p>Sm\u011bnka u odb\u011bratele (dlu\u017en\u00edka) \u2013 dluh p\u0159i splatnosti jeden rok a krat\u0161\u00ed.<\/p>\n<p>478 \u2013 Dlouhodob\u00e9 sm\u011bnky k\u00a0\u00fahrad\u011b<\/p>\n<p>Sm\u011bnka u dodavatele (dlu\u017en\u00edka) \u2013 dluh p\u0159i splatnosti v\u00edce jak dvan\u00e1ct m\u011bs\u00edc\u016f.<\/p>\n<h4>Sm\u011bnka jako cenn\u00fd pap\u00edr<\/h4>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b se nej\u010dast\u011bji pou\u017e\u00edvaj\u00ed n\u00e1sleduj\u00edc\u00ed syntetick\u00e9 \u00fa\u010dty:<\/p>\n<p>065 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry dr\u017een\u00e9 do splatnosti<\/p>\n<p>Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby do splatnosti, po dobu del\u0161\u00ed ne\u017e jeden rok.<\/p>\n<p>069 \u2013 Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek<\/p>\n<p>Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby po dobu del\u0161\u00ed ne\u017e dvan\u00e1ct m\u011bs\u00edc\u016f, ur\u010den\u00e1 k\u00a0prodeji p\u0159ed splatnost\u00ed.<\/p>\n<p>253 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed<\/p>\n<p>Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby po dvan\u00e1ct m\u011bs\u00edc\u016f a krat\u0161\u00ed, ur\u010den\u00e1 k\u00a0prodeji p\u0159ed splatnost\u00ed.<\/p>\n<p>256 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry dr\u017een\u00e9 do splatnosti<\/p>\n<p>Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby do splatnosti, po dobu dvan\u00e1ct m\u011bs\u00edc\u016f a krat\u0161\u00ed.<\/p>\n<h4>Sm\u011bnka jako zaji\u0161\u0165ovac\u00ed prost\u0159edek<\/h4>\n<p>Sm\u011bnka jako zaji\u0161\u0165ovac\u00ed prost\u0159edek zaji\u0161\u0165uje pohled\u00e1vku za odb\u011bratelem, ne\u00fa\u010dtuje se o n\u00ed v\u00a0\u00fa\u010detnictv\u00ed. Sm\u011bnka je v\u00a0takov\u00e9m p\u0159\u00edpad\u011b sledov\u00e1na pouze v\u00a0podrozvahov\u00e9 evidenci, tj. na podrozvahov\u00e9m \u00fa\u010dtu.<\/p>\n<h2>Oce\u0148ov\u00e1n\u00ed sm\u011bnek v \u00fa\u010detnictv\u00ed<\/h2>\n<p>V\u00a0r\u00e1mci oce\u0148ov\u00e1n\u00ed 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<h3>Ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed<\/h3>\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<h3>Ocen\u011bn\u00ed p\u0159i vy\u0159azen\u00ed<\/h3>\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<h3>Ocen\u011bn\u00ed k\u00a0rozvahov\u00e9mu dni (sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky)<\/h3>\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<h2>\u00da\u010dtov\u00e1n\u00ed sm\u011bnek v \u00fa\u010detnictv\u00ed<\/h2>\n<p>P\u0159ibl\u00ed\u017e\u00edme si \u00fa\u010dtov\u00e1n\u00ed sm\u011bnky jako platebn\u00edho prost\u0159edku, tj. sm\u011bnku k\u00a0inkasu (pohled v\u011b\u0159itele) a sm\u011bnku k\u00a0\u00fahrad\u011b (pohled dlu\u017en\u00edka).<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed sm\u011bnky k inkasu<\/h3>\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>Faktura vystaven\u00e1 za prodej zbo\u017e\u00ed (FAV)<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>311<\/p>\n<\/td>\n<td>\n<p>604<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Akceptace sm\u011bnky k\u00a0inkasu (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>254<\/p>\n<\/td>\n<td>\n<p>311<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Alikv\u00f3tn\u00ed \u00farokov\u00fd v\u00fdnos (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>5.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>254<\/p>\n<\/td>\n<td>\n<p>662<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Proplacen\u00ed sm\u011bnky k\u00a0inkasu (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>105.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<td>\n<p>254<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00da\u010dtov\u00e1n\u00ed sm\u011bnka k \u00fahrad\u011b<\/h3>\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>Faktura p\u0159ijat\u00e1 za n\u00e1kup zbo\u017e\u00ed (FAP)<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Akceptace sm\u011bnky k\u00a0\u00fahrad\u011b (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>321<\/p>\n<\/td>\n<td>\n<p>322<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Alikv\u00f3tn\u00ed \u00farokov\u00fd n\u00e1klad (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>5.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>562<\/p>\n<\/td>\n<td>\n<p>322<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Proplacen\u00ed sm\u011bnky k\u00a0\u00fahrad\u011b (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>105.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>322<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00da\u010dtov\u00e1n\u00ed eskontu sm\u011bnky<\/h3>\n<p>P\u0159i eskontu sm\u011bnky bance se u v\u011b\u0159itele pro\u00fa\u010dtuje \u00fabytek cenn\u00e9ho pap\u00edru, a to v\u00a0ocen\u011bn\u00ed p\u016fvodn\u00ed po\u0159izovac\u00ed ceny a nab\u011bhl\u00e9ho alikv\u00f3tn\u00edho \u00farokov\u00e9ho v\u00fdnosu. Souvzta\u017en\u011b se \u00fa\u010dtuje na vrub pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry. Poskytnut\u00ed eskontn\u00edho \u00fav\u011bru na b\u011b\u017en\u00fd \u00fa\u010det se za\u00fa\u010dtuje ve v\u00fd\u0161i inkasovan\u00e9 \u010d\u00e1stky. Rozd\u00edl mezi jmenovitou hodnotou dluhu v\u016f\u010di pen\u011b\u017en\u00edmu \u00fastavu a \u010d\u00e1stkou, kter\u00e1 je p\u0159ips\u00e1na na bankovn\u00ed \u00fa\u010det, tj. \u00farok (diskont), kter\u00fd si pen\u011b\u017en\u00ed \u00fastav ze jmenovit\u00e9 hodnoty sm\u011bnky srazil, za\u00fa\u010dtujeme jako zv\u00fd\u0161en\u00ed \u00fa\u010dtu \u010dasov\u00e9ho rozli\u0161en\u00ed (n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed). Av\u00edzo o proplacen\u00ed sm\u011bnky za\u00fa\u010dtujeme jako sn\u00ed\u017een\u00ed pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry a souvzta\u017en\u011b jako sn\u00ed\u017een\u00ed dluhu z\u00a0titulu eskontn\u00edho \u00fav\u011bru.<\/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>\u00dahrada pohled\u00e1vky sm\u011bnkou k\u00a0inkasu (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>254<\/p>\n<\/td>\n<td>\n<p>311<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Alikv\u00f3tn\u00ed \u00farokov\u00fd v\u00fdnos ze sm\u011bnky k\u00a0inkasu (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>3.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>254<\/p>\n<\/td>\n<td>\n<p>662<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Eskont sm\u011bnky k\u00a0inkasu bance (V\u00daD)<\/p>\n<p>Jmenovit\u00e1 hodnota sm\u011bnky<\/p>\n<p>Ocen\u011bn\u00ed sm\u011bnky (po\u0159izovac\u00ed cena + alikv\u00f3tn\u00ed \u00farok)<\/p>\n<p>Rozd\u00edl<\/p>\n<\/td>\n<td>\n<p>112.000,&#8211;<\/p>\n<p>103.000,&#8211;<\/p>\n<p>9.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>313<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/p>\n<\/td>\n<td>\n<p>&#8211;<\/p>\n<p>254<\/p>\n<p>384<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Poskytnut\u00ed eskontn\u00edho \u00fav\u011bru (VB\u00da)<\/p>\n<p>Jmenovit\u00e1 hodnota \u00fav\u011bru (dluhu)<\/p>\n<p>Inkaso \u00fav\u011bru na bankovn\u00ed \u00fa\u010det<\/p>\n<p>Rozd\u00edl<\/p>\n<\/td>\n<td>\n<p>112.000,&#8211;<\/p>\n<p>101.200,&#8211;<\/p>\n<p>10.800,&#8211;<\/p>\n<\/td>\n<td>\n<p>&#8211;<\/p>\n<p>221<\/p>\n<p>381<\/p>\n<\/td>\n<td>\n<p>261<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vy\u00fa\u010dtov\u00e1n\u00ed poskytnut\u00e9ho \u00fav\u011bru (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>112.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>261<\/p>\n<\/td>\n<td>\n<p>232<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Alikv\u00f3tn\u00ed \u00farokov\u00fd v\u00fdnos ze sm\u011bnky<\/p>\n<\/td>\n<td>\n<p>6.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>384<\/p>\n<\/td>\n<td>\n<p>662<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pod\u00edl \u00farok\u016f z\u00a0\u00fav\u011bru b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>7.200,&#8211;<\/p>\n<\/td>\n<td>\n<p>562<\/p>\n<\/td>\n<td>\n<p>381<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_15753\" aria-describedby=\"caption-attachment-15753\" style=\"width: 764px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15753\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/interni-doklad-s3.jpg\" alt=\"\u00da\u010dtov\u00e1n\u00ed akceptace sm\u011bnky s\u00a0\u00fahradou pohled\u00e1vky a alikv\u00f3tn\u00edm \u00farokem pomoc\u00ed intern\u00edho dokladu a roz\u00fa\u010dtovac\u00ed polo\u017eky v\u00a0Money S3.\" width=\"764\" height=\"673\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/interni-doklad-s3.jpg 764w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/interni-doklad-s3-300x264.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/10\/interni-doklad-s3-150x132.jpg 150w\" sizes=\"auto, (max-width: 764px) 100vw, 764px\" \/><figcaption id=\"caption-attachment-15753\" class=\"wp-caption-text\">\u00da\u010dtov\u00e1n\u00ed akceptace sm\u011bnky s\u00a0\u00fahradou pohled\u00e1vky a alikv\u00f3tn\u00edm \u00farokem pomoc\u00ed intern\u00edho dokladu a roz\u00fa\u010dtovac\u00ed polo\u017eky v\u00a0Money S3.<\/figcaption><\/figure>\n<h2>Shrnut\u00ed<\/h2>\n<p>Sm\u011bnky je mo\u017en\u00e9 \u010dlenit z\u00a0r\u016fzn\u00fdch \u00fahl\u016f pohledu. Z\u00a0hlediska z\u00e1kladn\u00edho pojet\u00ed \u010dlen\u00edme sm\u011bnky na sm\u011bnky vlastn\u00ed a ciz\u00ed. Z\u00a0hlediska funkce rozli\u0161ujeme sm\u011bnku jako platebn\u00ed prost\u0159edek, cenn\u00fd pap\u00edr nebo jako zaji\u0161\u0165ovac\u00ed prost\u0159edek. Sm\u011bnku jako platebn\u00ed prost\u0159edek rozli\u0161ujeme na sm\u011bnku k\u00a0inkasu (v\u011b\u0159itel) a sm\u011bnku k\u00a0\u00fahrad\u011b (dlu\u017en\u00edk). Sm\u011bnka jako zaji\u0161\u0165ovac\u00ed prost\u0159edek se eviduje v\u00a0podrozvahov\u00e9 evidenci na podrozvahov\u00e9m \u00fa\u010dtu. Specifickou operac\u00ed je tzv. eskont sm\u011bnky bance. \u00a0\u00a0<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed sm\u011bnek v Money S3<\/h2>\n<p>Ve videu v\u00fd\u0161e se od \u010dasu 2:20 m\u016f\u017eete pod\u00edvat, jak v \u00fa\u010detn\u00edm programu Money S3 prob\u00edh\u00e1 <strong>\u00fahrada vystaven\u00e9 faktury pomoc\u00ed sm\u011bnky<\/strong>. K tomuto \u00fa\u010delu vyu\u017eijete intern\u00ed doklad, ve kter\u00e9m klasicky zpracujete \u00fahradu.<\/p>\n<p>V r\u00e1mci roz\u00fa\u010dtovac\u00edch polo\u017eek na intern\u00edm dokladu m\u00e1te za\u00fa\u010dtovan\u00fd \u00fa\u010detn\u00ed p\u0159\u00edpad <strong>akceptace sm\u011bnky k inkasu<\/strong> \u2013 \u00fa\u010dtujete na MD \u00fa\u010det 254 oproti \u00fa\u010dtu D \u00fa\u010dtu 311. V druh\u00e9 polo\u017ece dan\u00e9ho intern\u00edho dokladu m\u00e1te \u00fa\u010dtovan\u00fd alikvotn\u00ed \u00farokov\u00fd v\u00fdnos, op\u011bt na MD \u00fa\u010det 254 a na D \u00fa\u010det \u00fa\u010dtujete na 662 (\u00fa\u010det V\u00fdnosy z \u00farok\u016f).<\/p>\n<p>Jakmile prob\u011bhne <strong>\u00fahrada sm\u011bnky<\/strong>, v na\u0161em p\u0159\u00edkladu na z\u00e1klad\u011b bankovn\u00edho v\u00fdpisu, v Money S3 se objev\u00ed bankovn\u00ed p\u0159\u00edjem. Ten \u00fa\u010dtujete p\u0159edkontac\u00ed oproti \u00fa\u010dtu 254.<\/p>\n<p>Pr\u00e1ci se sm\u011bnkami i dal\u0161\u00ed \u00fakony si m\u016f\u017eete<strong> v Money S3 zdarma vyzkou\u0161et<\/strong>. St\u00e1hn\u011bte si bezplatnou verzi <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">Money S3 Start<\/a> a otestujte si ji. Najdete v n\u00ed kompletn\u00ed funkce, kter\u00e9 pot\u0159ebujete pro zpracov\u00e1n\u00ed da\u0148ov\u00e9 evidenci a \u00fa\u010detnictv\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vymezen\u00ed sm\u011bnek v \u00fa\u010detnictv\u00ed Sm\u011bnka je definov\u00e1na jako listinn\u00fd cenn\u00fd pap\u00edr, kter\u00fd vyjad\u0159uje bezv\u00fdhradn\u00fd slib dlu\u017en\u00edka, pop\u0159\u00edpad\u011b p\u0159\u00edkaz k\u00a0zaplacen\u00ed sm\u011bne\u010dn\u00e9 sumy v\u00a0p\u0159esn\u011b stanoven\u00fd den na &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15756,"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-15752","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\/15752","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=15752"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15752\/revisions"}],"predecessor-version":[{"id":17761,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15752\/revisions\/17761"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15756"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}