{"id":15876,"date":"2025-01-13T11:12:10","date_gmt":"2025-01-13T10:12:10","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15876"},"modified":"2025-11-28T08:41:47","modified_gmt":"2025-11-28T07:41:47","slug":"jak-uctovat-majetkove-cenne-papiry-a-podily","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-majetkove-cenne-papiry-a-podily\/","title":{"rendered":"Jak \u00fa\u010dtovat: majetkov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly"},"content":{"rendered":"<h2>Vymezen\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f<\/h2>\n<p>Majetkov\u00e9 cenn\u00e9 pap\u00edry, kter\u00e9 se nach\u00e1zej\u00ed v\u00a0rozvaze na stran\u011b aktiv, m\u016f\u017eeme <strong>prim\u00e1rn\u011b \u010dlenit z\u00a0\u010dasov\u00e9ho hlediska na kr\u00e1tkodob\u00e9 a dlouhodob\u00e9<\/strong>.<\/p>\n<p>Kr\u00e1tkodob\u00fd cenn\u00fd pap\u00edr je po\u0159izov\u00e1n \u00fa\u010detn\u00ed jednotkou za \u00fa\u010delem obchodov\u00e1n\u00ed s\u00a0n\u00edm ve snaze generovat zisk v\u00a0kr\u00e1tkodob\u00e9m \u010dasov\u00e9m obdob\u00ed, maxim\u00e1ln\u011b dvan\u00e1ct m\u011bs\u00edc\u016f.<\/p>\n<p>Dlouhodob\u00fd cenn\u00fd pap\u00edr po\u0159izuje \u00fa\u010detn\u00ed jednotka za \u00fa\u010delem jeho dr\u017eby po dobu del\u0161\u00ed ne\u017e dvan\u00e1ct m\u011bs\u00edc\u016f.<\/p>\n<p><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si, jak\u00e9 m\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jake-jsou-povinnosti-ucetni-jednotky-a-ucetni-co-za-vas-pohlida-ucetni-program\/\">povinnosti \u00fa\u010detn\u00ed jednotky<\/a>.<\/p>\n<p>Majetkov\u00fd cenn\u00fd pap\u00edr odr\u00e1\u017e\u00ed vlastnick\u00e9 a rozhodovac\u00ed pr\u00e1vo, kter\u00e9 plyne z\u00a0pod\u00edlu vlo\u017een\u00e9ho kapit\u00e1lu do obchodn\u00ed spole\u010dnosti nebo dru\u017estva. Zakl\u00e1d\u00e1 n\u00e1rok na v\u00fdnos z\u00a0vlo\u017een\u00e9ho kapit\u00e1lu v\u00a0podob\u011b pod\u00edl\u016f na zisku.<\/p>\n<p><strong>Z\u00a0hlediska \u00fa\u010dtov\u00e1n\u00ed nalezneme dlouhodob\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry na \u00fa\u010dtech:<\/strong><\/p>\n<p>061 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba (rozhoduj\u00edc\u00ed vliv)<\/p>\n<p>062 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly v\u00a0\u00fa\u010detn\u00edch jednotk\u00e1ch pod podstatn\u00fdm vlivem (podstatn\u00fd vliv)<\/p>\n<p>063 \u2013 Cenn\u00e9 pap\u00edry s\u00a0men\u0161inov\u00fdm vlivem<\/p>\n<p>Ovl\u00e1daj\u00edc\u00ed osobou je podle z\u00e1kona \u010d. 90\/2012, o obchodn\u00edch korporac\u00edch, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, osoba, kter\u00e1:<\/p>\n<ul>\n<li>je v\u011bt\u0161inov\u00fdm spole\u010dn\u00edkem (disponuje v\u00edce ne\u017e 50 % hlasovac\u00edch pr\u00e1v) a m\u016f\u017ee p\u0159\u00edmo \u010di nep\u0159\u00edmo uplat\u0148ovat rozhoduj\u00edc\u00ed vliv, nebo<\/li>\n<li>m\u016f\u017ee jmenovat nebo odvolat v\u011bt\u0161inu osob, kter\u00e9 jsou \u010dleny statut\u00e1rn\u00edho org\u00e1nu obchodn\u00ed korporace nebo osobami v\u00a0obdobn\u00e9m postaven\u00ed nebo \u010dleny kontroln\u00edho org\u00e1nu obchodn\u00ed korporace, jej\u00edm\u017e je spole\u010dn\u00edkem, nebo m\u016f\u017ee toto jmenov\u00e1n\u00ed nebo odvol\u00e1n\u00ed prosadit,<\/li>\n<li>jedn\u00e1 ve shod\u011b s\u00a0jin\u00fdmi osobami a spole\u010dn\u011b nakl\u00e1daj\u00ed pod\u00edlem na hlasovac\u00edch pr\u00e1vech p\u0159edstavuj\u00edc\u00edm alespo\u0148 40 % v\u0161ech hlas\u016f v\u00a0obchodn\u00ed korporaci, leda\u017ee stejn\u00fdm nebo vy\u0161\u0161\u00edm pod\u00edlem nakl\u00e1d\u00e1 jin\u00e1 osoba nebo jin\u00e9 osoby jednaj\u00edc\u00ed ve shod\u011b,<\/li>\n<li>sama nebo spole\u010dn\u011b s\u00a0osobami jednaj\u00edc\u00edmi s\u00a0n\u00ed ve shod\u011b z\u00edsk\u00e1 pod\u00edl na hlasovac\u00edch pr\u00e1vech p\u0159edstavuj\u00edc\u00ed alespo\u0148 30 % v\u0161ech hlas\u016f v\u00a0obchodn\u00ed korporaci a tento pod\u00edl p\u0159edstavoval na posledn\u00edch t\u0159ech po sob\u011b jdouc\u00edch jedn\u00e1n\u00edch nejvy\u0161\u0161\u00edho org\u00e1nu t\u00e9to osoby v\u00edce ne\u017e polovinu hlasovac\u00edch pr\u00e1v p\u0159\u00edtomn\u00fdch osob.<\/li>\n<\/ul>\n<p>Podstatn\u00fdm vlivem se podle Zo\u00da rozum\u00ed takov\u00fd v\u00fdznamn\u00fd vliv na \u0159\u00edzen\u00ed nebo provozov\u00e1n\u00ed podniku, jen\u017e nen\u00ed vlivem v\u00a0ovl\u00e1dan\u00e9 osob\u011b. Nen\u00ed-li prok\u00e1z\u00e1n opak, pova\u017euje se za podstatn\u00fd vliv dispozice nejm\u00e9n\u011b s\u00a020 % hlasovac\u00edch pr\u00e1v.<\/p>\n<p><strong>Z\u00a0hlediska \u00fa\u010dtov\u00e1n\u00ed nalezneme kr\u00e1tkodob\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry na zejm\u00e9na na \u00fa\u010dtu:<\/strong><\/p>\n<p>251 \u2013 Majetkov\u00e9 cenn\u00e9 pap\u00edry k obchodov\u00e1n\u00ed<\/p>\n<p>252 \u2013 Vlastn\u00ed akcie<\/p>\n<p>V\u00a0t\u00e9to souvislosti je dobr\u00e9 zm\u00ednit \u00fa\u010dty, na kter\u00e9 se \u00fa\u010dtuj\u00ed v\u00fdnosy plynouc\u00ed z\u00a0dr\u017eby cenn\u00fdch pap\u00edr\u016f:<\/p>\n<p><strong>665 \u2013 V\u00fdnosy z\u00a0dlouhodob\u00e9ho finan\u010dn\u00edho majetku<\/strong><\/p>\n<ul>\n<li>\u00da\u010det slou\u017e\u00ed pro vy\u00fa\u010dtov\u00e1n\u00ed v\u00fdnos\u016f z\u00a0akci\u00ed nebo jin\u00fdch majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f (pod\u00edl na zisku).<\/li>\n<\/ul>\n<p><strong>666 \u2013 V\u00fdnosy z\u00a0kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku <\/strong><\/p>\n<ul>\n<li>\u00da\u010det slou\u017e\u00ed pro vy\u00fa\u010dtov\u00e1n\u00ed v\u00fdnos\u016f z\u00a0akci\u00ed nebo jin\u00fdch majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f (pod\u00edl na zisku).<\/li>\n<\/ul>\n<h2>Oce\u0148ov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f<\/h2>\n<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<h3>Ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed<\/h3>\n<p><strong>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)<\/strong>. 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<h2>\u00da\u010dtov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f<\/h2>\n<p>Poj\u010fme si p\u0159edstavit z\u00e1kladn\u00ed \u00fa\u010detn\u00ed operace spojen\u00e9 s\u00a0majetkov\u00fdmi cenn\u00fdmi pap\u00edry:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>MD<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Koup\u011b akcie s\u00a0\u00famyslem jej\u00edho prodeje do jednoho roku (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>45.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Zaplacena provize obchodn\u00edkovi s\u00a0cenn\u00fdmi pap\u00edry (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>1.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00dahrada n\u00e1kupu akci\u00ed (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>45.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00dabytek akci\u00ed v\u00a0d\u016fsledku prodeje (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>46.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>561<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Tr\u017eba z\u00a0prodeje akci\u00ed (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>52.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>378<\/p>\n<\/td>\n<td>\n<p>661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Tr\u017eba z\u00a0prodeje dlouhodob\u00fdch cenn\u00fdch pap\u00edr\u016f s\u00a0men\u0161inov\u00fdm vlivem (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>30.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>378<\/p>\n<\/td>\n<td>\n<p>661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00dabytek prodan\u00fdch cenn\u00fdch pap\u00edr\u016f s\u00a0men\u0161inov\u00fdm vlivem (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>35.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>561<\/p>\n<\/td>\n<td>\n<p>063<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00da\u010dtov\u00e1n\u00ed o cenn\u00fdch pap\u00edrech v Money S3 prov\u00e1d\u00edme jen pomoc\u00ed intern\u00edch doklad\u016f (bez skladov\u00e9 evidence) nebo m\u016f\u017eeme podp\u016frn\u011b vyu\u017e\u00edt skladovou evidenci pro za\u0159azen\u00ed a vy\u0159azen\u00ed cenn\u00fdch pap\u00edr\u016f (detaily najdete n\u00ed\u017ee). <\/strong><\/p>\n<h2>Shrnut\u00ed<\/h2>\n<p>Cenn\u00e9 pap\u00edry \u010dlen\u00edme na majetkov\u00e9 a dluhov\u00e9. Typick\u00fdm p\u0159edstavitelem majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f jsou akcie. Akcie lze nal\u00e9zt v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 0 \u2013 Dlouhodob\u00fd majetek, jsou-li po\u0159izov\u00e1ny za \u00fa\u010delem dlouhodob\u00e9 dr\u017eby ve smyslu ovl\u00e1d\u00e1n\u00ed, kontroly a \u0159\u00edzen\u00ed druh\u00e9ho subjektu. V\u00a0t\u00e9to souvislosti se pou\u017e\u00edv\u00e1 \u010dlen\u011bn\u00ed \u00fa\u010dtov\u00e9 skupiny 06 \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek se syntetick\u00fdmi \u00fa\u010dty, zejm\u00e9na 061 \u2013 Cenn\u00e9 pap\u00edry z\u00a0rozhoduj\u00edc\u00edm vlivem, 062 \u2013 Cenn\u00e9 pap\u00edry z\u00a0podstatn\u00fdm vlivem a 063 \u2013 Cenn\u00e9 pap\u00edry s\u00a0men\u0161inov\u00fdm vlivem. V\u00a0p\u0159\u00edpad\u011b kr\u00e1tkodob\u00fdch majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det 251 \u2013 Majetkov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed. Cenn\u00e9 pap\u00edry se p\u0159i po\u0159\u00edzen\u00ed oce\u0148uj\u00ed po\u0159izovac\u00ed cenou (v p\u0159\u00edpad\u011b \u00faplatn\u00e9ho nabyt\u00ed) nebo reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou (v p\u0159\u00edpad\u011b bez\u00faplatn\u00e9ho nabyt\u00ed). V\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed se pro ocen\u011bn\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f pou\u017e\u00edv\u00e1 metoda ocen\u011bn\u00ed v\u00a0historick\u00e9 cen\u011b (skute\u010dn\u00e1 vstupn\u00ed cena), metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011br\u016f nebo metoda \u201eFIFO\u201c (prvn\u00ed na sklad, prvn\u00ed ze skladu).<\/p>\n<p>Specifick\u00e9 je oblast oce\u0148ov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f k\u00a0rozvahov\u00e9mu dni, tj. ke dni sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. Ve vazb\u011b na druh cenn\u00e9ho pap\u00edr\u016f a dal\u0161\u00ed podm\u00ednky dle \u00fa\u010detn\u00edch p\u0159edpis\u016f rozli\u0161ujeme ocen\u011bn\u00ed (p\u0159ecen\u011bn\u00ed) na re\u00e1lnou hodnotu, ocen\u011bn\u00ed ekvivalenc\u00ed, ocen\u011bn\u00ed po\u0159izovac\u00ed cenou a vyu\u017eit\u00ed opravn\u00e9 polo\u017eky pro zachycen\u00ed p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed hodnoty aktiva.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f v Money S3<\/h2>\n<p>V \u00fa\u010detn\u00edm programu Money S3 m\u00e1te hned 3 mo\u017enosti, jak cenn\u00e9 pap\u00edry \u00fa\u010dtovat.<\/p>\n<p><strong>1. Pomoc\u00ed intern\u00edch doklad\u016f<\/strong><\/p>\n<p>Majetkov\u00e9 cenn\u00e9 pap\u00edry m\u016f\u017eete \u00fa\u010dtovat klasicky intern\u00edmi doklady, p\u0159\u00edpadn\u011b bankovn\u00edmi doklady formou \u00fahrad, nebo m\u016f\u017eete vyu\u017e\u00edt evidenci formou analytick\u00fdch \u00fa\u010dt\u016f jednotliv\u00fdch cenn\u00fdch pap\u00edr\u016f.\u00a0<\/p>\n<p><strong>2. Veden\u00ed evidence v modulu Majetek<\/strong><\/p>\n<p>Pokud pot\u0159ebujete v\u00e9st detailn\u011bj\u0161\u00ed evidenci, vyu\u017eijete modul Majetek. V n\u011bm evidujete jednotliv\u00e9 karty cenn\u00fdch pap\u00edr\u016f. Formou jednotliv\u00fdch pohyb\u016f a zvy\u0161ov\u00e1n\u00ed\/sni\u017eov\u00e1n\u00ed ceny vedete jejich za\u0159azov\u00e1n\u00ed (tj. n\u00e1kup) nebo vy\u0159azov\u00e1n\u00ed (tj. prodej). V kart\u011b majetku bychom tak\u00e9 museli p\u0159i ru\u010dn\u00ed analytick\u00e9 evidenci manu\u00e1ln\u011b oce\u0148ovat jednotliv\u00e9 akcie.<\/p>\n<p><strong>3. Veden\u00ed evidence v modulu Skladov\u00e9 hospod\u00e1\u0159stv\u00ed<\/strong><\/p>\n<p>Money S3 nab\u00edz\u00ed i jednodu\u0161\u0161\u00ed variantu ocen\u011bn\u00ed \u2013 a\u0165 u\u017e metodou FIFO, nebo po\u0159izovac\u00ed cenou. V tomto p\u0159\u00edpad\u011b pracujete v modulu Skladov\u00e9 hospod\u00e1\u0159stv\u00ed. P\u0159\u00edmo v n\u011bm si m\u016f\u017eete zalo\u017eit samostatn\u00fd sklad na veden\u00ed cenn\u00fdch pap\u00edr\u016f. V nastaven\u00ed skladu zvol\u00edte v\u00e1\u017een\u00fd pr\u016fm\u011br nebo FIFO a v p\u0159ednastaven\u00ed skladu v r\u00e1mci za\u00fa\u010dtov\u00e1n\u00ed si p\u0159iprav\u00edte nap\u0159\u00edklad \u00fa\u010det 251 000. Jednotliv\u00e9 karty cenn\u00fdch pap\u00edr\u016f pak vy\u0159azujete a za\u0159azujete pomoc\u00ed v\u00fddejky a p\u0159\u00edjemky.<\/p>\n<p>Tyto postupy detailn\u011bji uvid\u00edte ve videu v\u00fd\u0161e od \u010dasu 2:42.<\/p>\n<p>Pokud v\u00e1s Money S3 zaujalo, <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">vyzkou\u0161ejte si program zdarma<\/a>. Testovat ho m\u016f\u017eete neomezen\u011b dlouho, limitov\u00e1ni jste pouze po\u010dtem doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vymezen\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f Majetkov\u00e9 cenn\u00e9 pap\u00edry, kter\u00e9 se nach\u00e1zej\u00ed v\u00a0rozvaze na stran\u011b aktiv, m\u016f\u017eeme prim\u00e1rn\u011b \u010dlenit z\u00a0\u010dasov\u00e9ho hlediska na kr\u00e1tkodob\u00e9 a dlouhodob\u00e9. &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15877,"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-15876","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\/15876","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=15876"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15876\/revisions"}],"predecessor-version":[{"id":17757,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15876\/revisions\/17757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15877"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}