{"id":15955,"date":"2025-01-13T17:59:23","date_gmt":"2025-01-13T16:59:23","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15955"},"modified":"2025-08-03T15:52:03","modified_gmt":"2025-08-03T13:52:03","slug":"jak-uctovat-uctovani-vkladu-do-spolecnosti-s-rucenim-omezenym","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-uctovani-vkladu-do-spolecnosti-s-rucenim-omezenym\/","title":{"rendered":"Jak \u00fa\u010dtovat: \u00da\u010dtov\u00e1n\u00ed vklad\u016f do spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm"},"content":{"rendered":"<h2>Vznik spole\u010dnosti<\/h2>\n<p>V\u00a0souvislosti se vznikem \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby je <strong>nutn\u00e9 spr\u00e1vn\u011b rozum\u011bt \u010dty\u0159em z\u00e1kladn\u00edm pojm\u016fm: zalo\u017een\u00ed, vznik, zru\u0161en\u00ed a z\u00e1nik \u00fa\u010detn\u00ed jednoty<\/strong>.<\/p>\n<p><strong>Zalo\u017een\u00ed \u00fa\u010detn\u00ed jednotky<\/strong> je provedeno zpravidla na z\u00e1klad\u011b uzav\u0159en\u00e9 smlouvy, nej\u010dast\u011bji ve form\u011b spole\u010densk\u00e9 smlouvy. V\u00a0tomto okam\u017eiku v\u0161ak \u00fa\u010detn\u00ed jednotka je\u0161t\u011b nevznik\u00e1 a nenab\u00fdv\u00e1 tzv. pr\u00e1vn\u00ed osobnosti.<\/p>\n<p><strong>Ke vzniku \u00fa\u010detn\u00ed jednotky<\/strong> \u2013 pr\u00e1vnick\u00e9 osoby, nap\u0159\u00edklad spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm, doch\u00e1z\u00ed v\u00a0okam\u017eiku z\u00e1pisu spole\u010dnosti do obchodn\u00edho rejst\u0159\u00edku. K\u00a0tomuto nab\u00fdv\u00e1 spole\u010dnost tzv. pr\u00e1vn\u00ed osobnosti, vznik\u00e1 j\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed dle Zo\u00da, doch\u00e1z\u00ed k\u00a0sestaven\u00ed tzv. zahajovac\u00ed rozvahy a otev\u00edraj\u00ed se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\">\u00fa\u010detn\u00ed knihy<\/a>. Spole\u010dnost za\u010d\u00edn\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/navod-jak-vest-ucetnictvi-s-r-o-a-co-si-pohlidat-pri-zmene-z-osvc\/\">v\u00e9st \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<p><strong>Zru\u0161en\u00ed \u00fa\u010detn\u00ed jednotky<\/strong> p\u0159edch\u00e1z\u00ed vlastn\u00edmu z\u00e1niku. Zru\u0161en\u00ed m\u016f\u017ee b\u00fdt realizov\u00e1no ve form\u011b tzv. zru\u0161en\u00ed s\u00a0likvidac\u00ed, tj. bez pr\u00e1vn\u00edho n\u00e1stupce nebo ve form\u011b tzv. zru\u0161en\u00ed bez likvidace, tj. vlastn\u00ed jm\u011bn\u00ed p\u0159ech\u00e1z\u00ed na pr\u00e1vn\u00edho n\u00e1stupce (jedn\u00e1 se zpravidla o p\u0159em\u011bnu, nap\u0159\u00edklad f\u00fazi).<\/p>\n<p><strong>K\u00a0z\u00e1niku \u00fa\u010detn\u00ed jednotky<\/strong> \u2013 pr\u00e1vnick\u00e9 osoby doch\u00e1z\u00ed k\u00a0okam\u017eiku v\u00fdmazu z\u00a0obchodn\u00edho rejst\u0159\u00edku.<\/p>\n<p>Ke dni vzniku, tj. ke dni z\u00e1pisu do obchodn\u00edho rejst\u0159\u00edku, sestavuje obchodn\u00ed korporace tzv. zahajovac\u00ed rozvahu, v\u00a0n\u00ed\u017e uvede majetek (aktiva) a zdroje jeho kryt\u00ed (pasiva) k\u00a0tomuto dni. Fyzick\u00e1 osoba <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a> sestavuje zahajovac\u00ed rozvahu ke dni zah\u00e1jen\u00ed sv\u00e9 podnikatelsk\u00e9 \u010dinnosti, resp. ke dni, kdy j\u00ed vznikla povinnost v\u00e9st \u00fa\u010detnictv\u00ed.<\/p>\n<p>Podle \u00fadaj\u016f o aktivech uveden\u00fdch v\u00a0zahajovac\u00ed rozvaze se za\u00fa\u010dtuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f rozvahov\u00fdch aktivn\u00edch \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho a ve prosp\u011bch (D) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd.<\/p>\n<p><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si, jak <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/pruvodce-ucetnictvim-pro-podnikatele-co-byste-meli-vedet\/\">kompletn\u00edho pr\u016fvodce \u00fa\u010dtov\u00e1n\u00ed pro podnikatele<\/a>.<\/p>\n<p>Podle \u00fadaj\u016f o pasivech uveden\u00fdch v\u00a0zahajovac\u00ed rozvaze se za\u00fa\u010dtuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f rozvahov\u00fdch pasivn\u00edch \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd a ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<p>Zahajovac\u00ed rozvaha XY, a.s.\u00a0<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>Aktiva<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Pasiva<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l<\/p>\n<p>K\u010d 1.500.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l<\/p>\n<p>K\u010d 10.000.000,&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/p>\n<p>K\u010d 8.000.000,&#8211;<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\n<p>221 \u2013 Bankovn\u00ed \u00fa\u010det<\/p>\n<p>K\u010d 500.000,&#8211;<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Aktiva celkem<\/strong><\/p>\n<p>K\u010d 10.000.000,&#8211;<\/p>\n<\/td>\n<td>\n<p><strong>Pasiva celkem<\/strong><\/p>\n<p>K\u010d 10.000.000,&#8211;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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    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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                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\/^(([^<>()[\\]\\\\.,;:\\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\/15955\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15955\">\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<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Text<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u010c\u00e1stka<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n<td>\n<p>1.500.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>353<\/p>\n<\/td>\n<td>\n<p>701<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n<td>\n<p>8.000.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>042<\/p>\n<\/td>\n<td>\n<p>701<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n<td>\n<p>500.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<td>\n<p>701<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n<td>\n<p>10.000.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>701<\/p>\n<\/td>\n<td>\n<p>411<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Pr\u00e1vn\u00ed a not\u00e1\u0159sk\u00e9 slu\u017eby<\/p>\n<\/td>\n<td>\n<p>85.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>518 (538)<\/p>\n<\/td>\n<td>\n<p>365<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>\u00dahrada z\u0159izovac\u00edch v\u00fddaj\u016f<\/p>\n<\/td>\n<td>\n<p>85.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>365<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>P\u0159evod nemovit\u00e9 v\u011bci do majetku<\/p>\n<\/td>\n<td>\n<p>5.000.000 K\u010d<\/p>\n<p>3.000.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>031<\/p>\n<p>021<\/p>\n<\/td>\n<td>\n<p>042<\/p>\n<p>042<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b \u00fahrady tzv. jistiny \u00fa\u010dtujeme u spole\u010dnosti nab\u00fdvaj\u00edc\u00ed na vklad tuto jistinu na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho, nap\u0159\u00edklad pen\u011b\u017en\u00edch prost\u0159edk\u016f a ve prosp\u011bch (D) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky.<\/p>\n<p>Ups\u00e1n\u00ed vkladu na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady se zachyt\u00ed na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu. V\u00a0p\u0159\u00edpad\u011b, \u017ee emisn\u00ed kurz p\u0159evy\u0161uje jmenovitou hodnotu, \u00fa\u010dtujeme o tzv. emisn\u00edm \u00e1\u017eiu ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 412 \u2013 Emisn\u00ed \u00e1\u017eio.<\/p>\n<p>Spl\u00e1cen\u00ed upsan\u00fdch vklad\u016f se \u00fa\u010dtuje na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<p>Z\u00e1po\u010det vklad\u016f splacen\u00fdch p\u0159ed \u00fapisem se zachyt\u00ed na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<p>Po z\u00e1pisu zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se \u00fa\u010dtuje na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu:<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Text<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u010c\u00e1stka<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>\u00dapis obchodn\u00edho pod\u00edlu<\/p>\n<\/td>\n<td>\n<p>1.500.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>353<\/p>\n<\/td>\n<td>\n<p>419<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Emisn\u00ed \u00e1\u017eio<\/p>\n<\/td>\n<td>\n<p>300.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>353<\/p>\n<\/td>\n<td>\n<p>412<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Splacen\u00ed upsan\u00e9ho vkladu strojem \u2013 ocen\u011bn\u00ed znalcem<\/p>\n<\/td>\n<td>\n<p>300.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>022<\/p>\n<\/td>\n<td>\n<p>353<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Splacen\u00ed upsan\u00e9ho vkladu pen\u011b\u017en\u00edmi prost\u0159edky<\/p>\n<\/td>\n<td>\n<p>1.500.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<td>\n<p>353<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Z\u00e1pis zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku<\/p>\n<\/td>\n<td>\n<p>1.500.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>419<\/p>\n<\/td>\n<td>\n<p>411<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>P\u0159\u00edplatky nad r\u00e1mec z\u00e1kladn\u00edho kapit\u00e1lu<\/h2>\n<p>Jestli\u017ee spole\u010dnost p\u0159ij\u00edm\u00e1 p\u0159\u00edplatek nad r\u00e1mec z\u00e1kladn\u00edho kapit\u00e1lu, \u00fa\u010dtuje zpravidla na vrub (MD) \u00fa\u010dtu 355 \u2013 Ostatn\u00ed pohled\u00e1vky za spole\u010dn\u00edky obchodn\u00ed korporace a ve prosp\u011bch (D) \u00fa\u010dtu 413 \u2013 Ostatn\u00ed kapit\u00e1lov\u00e9 fondy.<\/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>Rozhodnut\u00ed valn\u00e9 hromady o p\u0159\u00edplatku nad r\u00e1mec z\u00e1kladn\u00edho kapit\u00e1lu (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>90.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>355<\/p>\n<\/td>\n<td>\n<p>413<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Splacen\u00ed p\u0159\u00edplatku spole\u010dn\u00edkem (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>90.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<td>\n<p>355<\/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>Shrnut\u00ed<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b vklad\u016f do spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm je nutn\u00e9 rozli\u0161ovat, zda se jedn\u00e1 o vklady v\u00a0souvislosti se vznikem obchodn\u00ed korporace, vklady z\u00a0d\u016fvodu zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu nebo p\u0159\u00edplatky nad r\u00e1mec z\u00e1kladn\u00edho kapit\u00e1lu. V\u00a0okam\u017eiku vzniku sestavuje spole\u010dnost s\u00a0ru\u010den\u00edm omezen\u00fdm zahajovac\u00ed rozvahu, kde se zachyt\u00ed vlo\u017een\u00e9 majetkov\u00e9 slo\u017eky jednotliv\u00fdch spole\u010dn\u00edk\u016f. P\u0159i zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu vklady spole\u010dn\u00edk\u016f se \u00fa\u010dtuje na vrub (MD) pohled\u00e1vky 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l a ve prosp\u011bch (D) \u00fa\u010dtu 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu. Pokud rozhodne valn\u00e1 hromada o p\u0159\u00edplatku nad r\u00e1mec z\u00e1kladn\u00edho kapit\u00e1lu, \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtu 355 \u2013 Ostatn\u00ed pohled\u00e1vky za spole\u010dn\u00edky obchodn\u00ed korporace a ve prosp\u011bch (D) \u00fa\u010dtu 413 \u2013 Ostatn\u00ed kapit\u00e1lov\u00e9 fondy.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed vklad\u016f do spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm v Money S3<\/h2>\n<p>Ve\u0161ker\u00e9 vklady se v Money S3 \u00fa\u010dtuj\u00ed na z\u00e1klad\u011b <strong>intern\u00edch doklad\u016f<\/strong>, nebo <strong>v\u00fdpisu z bankovn\u00edho \u00fa\u010dtu <\/strong>v bankovn\u00edch dokladech. V obou p\u0159\u00edpadech pou\u017eijete <strong>z\u00e1pis pomoc\u00ed p\u0159edkontac\u00ed<\/strong>, kde m\u00e1te nastaven\u00e9 vhodn\u00e9 \u00fa\u010dty pro za\u00fa\u010dtov\u00e1n\u00ed M\u00e1 d\u00e1ti a Dal.<\/p>\n<p>U jednor\u00e1zov\u00fdch p\u0159\u00edpad\u016f vyu\u017eijete sp\u00ed\u0161 mo\u017enost, kdy si v dan\u00fdch dokladech u form\u00e1tu polo\u017eek vyberete <strong>variantu Roz\u00fa\u010dtovac\u00ed<\/strong>. Uvnit\u0159 roz\u00fa\u010dtovac\u00ed polo\u017eky pak nap\u0159\u00edmo zad\u00e1te \u00fa\u010det M\u00e1 d\u00e1ti a Dal (vyberete z \u00fa\u010dtov\u00e9 sestavy) a nemus\u00edte vytv\u00e1\u0159et vhodnou p\u0159edkontaci.<\/p>\n<p>P\u0159\u00edklad uvid\u00edte i na videu v\u00fd\u0161e v \u010dase od 2:02.<\/p>\n<p>\u00da\u010dtov\u00e1n\u00ed vklad\u016f i dal\u0161\u00ed \u00fakony si m\u016f\u017eete v <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">Money S3 vyzkou\u0161et zdarma<\/a>. V bezplatn\u00e9 verzi Start najdete v\u0161echny z\u00e1kladn\u00ed funkce, kter\u00e9 vyu\u017eijete pro zpracov\u00e1n\u00ed da\u0148ov\u00e9 evidence a \u00fa\u010detnictv\u00ed.<\/p>\n<p>Placen\u00e1 verze<strong> funguje na principu modul\u016f <\/strong>\u2013 vyberete si ty moduly, kter\u00e9 pot\u0159ebujete. Neplat\u00edte za nadbyte\u010dn\u00e9 funkce a p\u0159izp\u016fsob\u00edte si program podle sebe.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vznik spole\u010dnosti V\u00a0souvislosti se vznikem \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby je nutn\u00e9 spr\u00e1vn\u011b rozum\u011bt \u010dty\u0159em z\u00e1kladn\u00edm pojm\u016fm: zalo\u017een\u00ed, vznik, zru\u0161en\u00ed a z\u00e1nik \u00fa\u010detn\u00ed jednoty. Zalo\u017een\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15956,"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-15955","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\/15955","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=15955"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15955\/revisions"}],"predecessor-version":[{"id":17773,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15955\/revisions\/17773"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15956"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}