{"id":15979,"date":"2024-12-17T07:00:00","date_gmt":"2024-12-17T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15979"},"modified":"2025-08-03T13:12:53","modified_gmt":"2025-08-03T11:12:53","slug":"jak-uctovat-kurzove-rozdily-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-kurzove-rozdily-v-ucetnictvi\/","title":{"rendered":"Jak \u00fa\u010dtovat: Kurzov\u00e9 rozd\u00edly v \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<p>V\u00a0r\u00e1mci \u00fa\u010detnictv\u00ed i da\u0148ov\u00e9ho posouzen\u00ed je <strong>nutn\u00e9 rozli\u0161ovat tzv. realizovan\u00e9 a tzv. nerealizovan\u00e9 kurzov\u00e9 rozd\u00edly<\/strong>. Dle \u00fa\u010detn\u00edch p\u0159edpis\u016f rozli\u0161ujeme n\u011bkolik situac\u00ed, kdy se pou\u017e\u00edv\u00e1 p\u0159\u00edslu\u0161n\u00fd kurz pro stanoven\u00ed hodnoty v\u00a0\u010desk\u00fdch korun\u00e1ch:<\/p>\n<ul>\n<li>aktu\u00e1ln\u00ed (denn\u00ed) kurz vyhla\u0161ovan\u00fd \u010ceskou n\u00e1rodn\u00ed bankou,<\/li>\n<li>pevn\u00fd kurz,<\/li>\n<li>kurz p\u0159i p\u0159epo\u010dtu exotick\u00e9 m\u011bny, kterou \u010cesk\u00e1 n\u00e1rodn\u00ed banka nevyhla\u0161uje,<\/li>\n<li>kurz, za kter\u00fd byla ciz\u00ed m\u011bna nakoupena nebo prod\u00e1na.<\/li>\n<\/ul>\n<p>V\u00a0p\u0159\u00edpad\u011b <strong>pou\u017eit\u00ed aktu\u00e1ln\u00edho (denn\u00edho) kurzu vyhla\u0161ovan\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou je nutn\u00e9, aby \u00fa\u010detn\u00ed jednotka ka\u017ed\u00fd den aplikovala aktu\u00e1ln\u00ed kurz, kter\u00fd k\u00a0dan\u00e9mu dni vyhla\u0161uje \u010cesk\u00e1 n\u00e1rodn\u00ed banka<\/strong>. Pokud pro dan\u00fd den centr\u00e1ln\u00ed banka \u010cesk\u00e9 republiky kurzy nevyhla\u0161uje, pou\u017eije se kurz naposledy \u010ceskou n\u00e1rodn\u00ed bankou vyhl\u00e1\u0161en\u00fd.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b <strong>pou\u017eit\u00ed pevn\u00e9ho kurzu se jedn\u00e1 o kurz t\u00fddenn\u00ed, m\u011bs\u00ed\u010dn\u00ed, \u010dtvrtletn\u00ed, nejdel\u0161\u00edm obdob\u00edm pro pou\u017eit\u00ed pevn\u00e9ho kurzu je v\u0161ak \u00fa\u010detn\u00ed obdob\u00ed<\/strong>. Dle \u00fa\u010detn\u00edch p\u0159edpis\u016f se pevn\u00fd kurz stanov\u00fd dle vyhl\u00e1\u0161en\u00e9ho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u00a0prvn\u00edmu dni \u201epevn\u00e9ho\u201c obdob\u00ed. Pokud k\u00a0tomuto prvn\u00edmu dni centr\u00e1ln\u00ed banka kurz nevyhla\u0161uje, pou\u017eije se kurz naposledy vyhl\u00e1\u0161en\u00fd \u010ceskou n\u00e1rodn\u00ed bankou.<\/p>\n<p>V\u00a0situaci exotick\u00e9 m\u011bny se jedn\u00e1 o m\u011bnu, jej\u00ed\u017e kurz \u010cesk\u00e1 n\u00e1rodn\u00ed banka nevyhla\u0161uje na denn\u00ed b\u00e1zi. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b m\u00e1 \u00fa\u010detn\u00ed jednotka dv\u011b mo\u017enosti p\u0159epo\u010dtu:<\/p>\n<ul>\n<li>pou\u017eije kurz mezibankovn\u00edho trhu pro americk\u00fd dolar (USD) nebo euro (EUR),<\/li>\n<li>pou\u017eije kurz exotick\u00e9 m\u011bny, kter\u00fd je zve\u0159ejn\u011bn \u010ceskou n\u00e1rodn\u00ed bankou k\u00a0posledn\u00edmu dni ka\u017ed\u00e9ho m\u011bs\u00edce na internetov\u00fdch str\u00e1nk\u00e1ch <a href=\"https:\/\/www.cnb.cz\/cs\/\" target=\"_blank\" rel=\"noopener\">cnb.cz<\/a>.<\/li>\n<\/ul>\n<p>V\u00a0p\u0159\u00edpad\u011b n\u00e1kupu nebo prodeje ciz\u00ed m\u011bny na \u010deskou m\u011bnu lze dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f pou\u017e\u00edt kurz, za kter\u00fd byly tyto hodnoty nakoupeny nebo prod\u00e1ny. Tato varianta je pou\u017eiteln\u00e1 pouze u \u010dty\u0159 \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f: a) n\u00e1kup valut, b) n\u00e1kup deviz, c) prodej valut, d) prodej deviz.<\/p>\n<h2>Realizovan\u00e9 kurzov\u00e9 rozd\u00edly<\/h2>\n<p>Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f <strong>existuje n\u011bkolik situac\u00ed, v\u00a0nich\u017e se v\u00a0\u00fa\u010detnictv\u00ed setk\u00e1v\u00e1me se vznikem kurzov\u00fdch rozd\u00edl\u016f<\/strong>.<\/p>\n<p>Prvn\u00edm z\u00a0nich jsou<strong> kurzov\u00e9 rozd\u00edly p\u0159i \u00fahrad\u011b cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f<\/strong>. Proto\u017ee se pohled\u00e1vky a dluhy zn\u011bj\u00edc\u00ed na ciz\u00ed m\u011bnu \u00fa\u010dtuj\u00ed v\u00a0\u010desk\u00e9m \u00fa\u010detnictv\u00ed v\u00a0\u010desk\u00e9 m\u011bn\u011b, je nutn\u00e9 prov\u00e1d\u011bt p\u0159ekurzov\u00e1n\u00ed jejich cizom\u011bnov\u00e9 hodnoty na \u010deskou m\u011bnu p\u0159i vzniku a d\u00e1le p\u0159i \u00fahrad\u011b, jsou-li uhrazeny v\u00a0tomt\u00e9\u017e \u00fa\u010detn\u00edm obdob\u00ed.<\/p>\n<p>Rovn\u011b\u017e p\u0159ipome\u0148me, \u017ee <strong>\u00fa\u010detn\u00ed jednotka pou\u017e\u00edv\u00e1 pro kurzov\u00e1n\u00ed cizom\u011bnov\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f tzv. \u00fa\u010detn\u00ed kurz<\/strong>, kter\u00fdm se rozum\u00ed bu\u010f aktu\u00e1ln\u00ed kurz \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u00a0okam\u017eiku uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu nebo tzv. pevn\u00fd kurz. Pokud tedy \u010din\u00ed \u00fa\u010detn\u00ed kurz \u010desk\u00e9 koruny v\u00a0\u00fa\u010detn\u00ed jednotce jinou hodnotu p\u0159i vzniku cizom\u011bnov\u00e9 pohled\u00e1vky \u010di z\u00e1vazku na stran\u011b jedn\u00e9 a jinou hodnotu p\u0159i \u00fahrad\u011b t\u00e9to pohled\u00e1vky \u010di z\u00e1vazku, vznik\u00e1 kurzov\u00fd rozd\u00edl. O tomto kurzov\u00e9m rozd\u00edlu se \u00fa\u010dtuje v\u00fdsledkov\u00fdm zp\u016fsobem, tj. v\u00a0p\u0159\u00edpad\u011b kurzov\u00e9 ztr\u00e1ty na vrub (MD) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty), v\u00a0p\u0159\u00edpad\u011b kurzov\u00e9ho zisku ve prosp\u011bch (D) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky).<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u010c\u00e1stka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Faktura p\u0159ijat\u00e1<\/td>\n<td>N\u00e1kup zbo\u017e\u00ed<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 25 K\u010d\/EUR<\/p>\n<p>25.000 K\u010d<\/td>\n<td>131<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0EUR bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada faktury za n\u00e1kup zbo\u017e\u00ed<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 26 K\u010d\/EUR<\/p>\n<p>26.000 K\u010d<\/td>\n<td>321<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd<\/td>\n<td>1.000 K\u010d<\/td>\n<td>563<\/td>\n<td>321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u010c\u00e1stka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Faktura vystaven\u00e1<\/td>\n<td>Prodej zbo\u017e\u00ed<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 25 K\u010d\/EUR<\/p>\n<p>25.000 K\u010d<\/td>\n<td>311<\/td>\n<td>604<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0EUR bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada faktury za prodej zbo\u017e\u00ed<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 26 K\u010d\/EUR<\/p>\n<p>26.000 K\u010d<\/td>\n<td>221<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ziskov\u00fd<\/td>\n<td>1.000 K\u010d<\/td>\n<td>311<\/td>\n<td>663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0p\u0159\u00edpad\u011b <strong>pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi jednotliv\u00fdmi finan\u010dn\u00edmi \u00fa\u010dty (pokladna, banka) mohou rovn\u011b\u017e vznikat kurzov\u00e9 rozd\u00edly<\/strong>. M\u016f\u017ee se jednat nap\u0159\u00edklad o situaci, v\u00a0n\u00ed\u017e je ciz\u00ed m\u011bna p\u0159ev\u00e1d\u011bna z\u00a0valutov\u00e9 pokladny na korunov\u00fd bankovn\u00ed \u00fa\u010det. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b je \u00fabytek cizom\u011bnov\u00fdch pen\u011b\u017en\u00edch prost\u0159edk\u016f z\u00a0valutov\u00e9 pokladny kurzov\u00e1n dle \u00fa\u010detn\u00edho kurzu (aktu\u00e1ln\u00ed kurz \u010cesk\u00e9 n\u00e1rodn\u00ed banky nebo pevn\u00fd kurz). Naproti tomu ulo\u017een\u00ed t\u011bchto cizom\u011bnov\u00fdch pen\u011b\u017en\u00edch prost\u0159edk\u016f na korunov\u00fd bankovn\u00ed \u00fa\u010det p\u0159edstavuje de facto prodej t\u011bchto valutov\u00fdch prost\u0159edk\u016f bance a n\u00e1kup \u010desk\u00e9 m\u011bny. Proto je p\u0159\u00edjem pen\u011b\u017en\u00edch prost\u0159edk\u016f na korunov\u00fd bankovn\u00ed \u00fa\u010det kurzov\u00e1n obchodn\u00edm kurzem banky.<\/p>\n<div><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\/15979\">\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\/15979\">\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><\/div>\n<p>V\u00a0d\u016fsledku toho vznik\u00e1 kurzov\u00fd rozd\u00edl, o n\u011bm\u017e \u00fa\u010dtujeme v\u00fdsledkov\u00fdm zp\u016fsobem, tj. v\u00a0p\u0159\u00edpad\u011b kurzov\u00e9ho zisku ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky), v\u00a0p\u0159\u00edpad\u011b kurzov\u00e9 ztr\u00e1ty na vrub \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji na \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty).<\/p>\n<p>Analogicky se \u00fa\u010dtuje i o n\u00e1kupu nebo prodeji ciz\u00ed m\u011bny ve sm\u011bn\u00e1rn\u011b.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u010c\u00e1stka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>V\u00fddajov\u00fd eurov\u00fd pokladn\u00ed doklad<\/td>\n<td>P\u0159evod valut na korunov\u00fd bankovn\u00ed \u00fa\u010det<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 25 K\u010d\/EUR<\/p>\n<p>25.000 K\u010d<\/td>\n<td>261<\/td>\n<td>211<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0korunov\u00e9ho bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>P\u0159evod a transformace valut na \u010desk\u00fd korunov\u00fd bankovn\u00ed \u00fa\u010det<\/td>\n<td>1.000 EUR<\/p>\n<p>Obchodn\u00ed kurz banky 26 K\u010d\/EUR<\/p>\n<p>26.000 K\u010d<\/td>\n<td>221<\/td>\n<td>261<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ziskov\u00fd<\/td>\n<td>1.000 K\u010d<\/td>\n<td>261<\/td>\n<td>663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u010c\u00e1stka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>V\u00fdpis z\u00a0korunov\u00e9ho bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>N\u00e1kup ciz\u00ed m\u011bny od obchodn\u00ed banky<\/td>\n<td>1.000 EUR<\/p>\n<p>Obchodn\u00ed kurz banky 25 K\u010d\/EUR<\/p>\n<p>25.000 K\u010d<\/td>\n<td>261<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmov\u00fd eurov\u00fd pokladn\u00ed doklad<\/td>\n<td>P\u0159\u00edjem nakoupen\u00fdch valut od obchodn\u00ed banky do valutov\u00e9 pokladny<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz banky 26 K\u010d\/EUR<\/p>\n<p>26.000 K\u010d<\/td>\n<td>211<\/td>\n<td>261<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ziskov\u00fd<\/td>\n<td>1.000 K\u010d<\/td>\n<td>261<\/td>\n<td>663<\/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>Nerealizovan\u00e9 kurzov\u00e9 rozd\u00edly<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee cizom\u011bnov\u00e1 pohled\u00e1vka nebo dluh nejsou uhrazeny k\u00a0rozvahov\u00e9mu dni, tj. ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, je nutn\u00e9 tyto polo\u017eky p\u0159ekurzovat dle kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed. V\u00fdsledn\u00e1 diference p\u0159edstavuje kurzov\u00fd zisk (v p\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed hodnoty pohled\u00e1vky, v\u00a0p\u0159\u00edpad\u011b sn\u00ed\u017een\u00ed hodnoty dluhu) nebo kurzovou ztr\u00e1tu (v p\u0159\u00edpad\u011b sn\u00ed\u017een\u00ed hodnoty pohled\u00e1vky, v\u00a0p\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed hodnoty dluhu). Kurzov\u00fd zisk a kurzov\u00e1 ztr\u00e1ta se i v\u00a0tomto p\u0159\u00edpad\u011b \u00fa\u010dtuj\u00ed v\u00fdsledkov\u00fdm zp\u016fsobem, tj. s\u00a0vyu\u017eit\u00edm nej\u010dast\u011bji \u00fa\u010dt\u016f 663 \u2013 Kurzov\u00fd zisk nebo 563 \u2013 Kurzov\u00e1 ztr\u00e1ta.<\/p>\n<p>Jakmile budou p\u0159\u00edslu\u0161n\u00e1 pohled\u00e1vka nebo z\u00e1vazek uhrazeny v\u00a0n\u00e1sleduj\u00edc\u00edm \u00fa\u010detn\u00edm obdob\u00ed, nesm\u00edme zapomenout p\u0159i v\u00fdpo\u010dtu kurzov\u00e9ho rozd\u00edlu, vzniknuv\u0161\u00edho p\u0159i \u00fahrad\u011b, zohlednit hodnotu pro\u00fa\u010dtovan\u00e9ho kurzov\u00e9ho rozd\u00edlu z\u00a0posledn\u00edho dne p\u0159edchoz\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u010c\u00e1stka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Faktura p\u0159ijat\u00e1<\/td>\n<td>N\u00e1kup zbo\u017e\u00ed<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 25 K\u010d\/EUR<\/p>\n<p>25.000 K\u010d<\/td>\n<td>131<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ziskov\u00fd k\u00a0rozvahov\u00e9mu dni (kurz \u010cNB 24 K\u010d\/EUR)<\/td>\n<td>1.000 K\u010d<\/td>\n<td>321<\/td>\n<td>663<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada faktury za n\u00e1kup zbo\u017e\u00ed v\u00a0n\u00e1sleduj\u00edc\u00edm roce<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 23 K\u010d\/EUR<\/p>\n<p>23.000 K\u010d<\/td>\n<td>321<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ziskov\u00fd p\u0159i \u00fahrad\u011b<\/td>\n<td>1.000 K\u010d<\/td>\n<td>321<\/td>\n<td>663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u010c\u00e1stka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>MD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Faktura vystaven\u00e1<\/td>\n<td>Prodej zbo\u017e\u00ed<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 25 K\u010d\/EUR<\/p>\n<p>25.000 K\u010d<\/td>\n<td>311<\/td>\n<td>604<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd k\u00a0rozvahov\u00e9mu dni (kurz \u010cNB 24 K\u010d\/EUR)<\/td>\n<td>1.000 K\u010d<\/td>\n<td>563<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada faktury za prodej zbo\u017e\u00ed v\u00a0n\u00e1sleduj\u00edc\u00edm roce<\/td>\n<td>1.000 EUR<\/p>\n<p>Kurz 23 K\u010d\/EUR<\/p>\n<p>23.000 K\u010d<\/td>\n<td>221<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Kurzov\u00fd rozd\u00edl ztr\u00e1tov\u00fd p\u0159i \u00fahrad\u011b<\/td>\n<td>1.000 K\u010d<\/td>\n<td>563<\/td>\n<td>311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_15983\" aria-describedby=\"caption-attachment-15983\" style=\"width: 1309px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15983\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/tvorba-uhrady-s-rozdilnym-kurzem.jpg\" alt=\"Tvorba \u00fahrady s\u00a0rozd\u00edln\u00fdm kurzem oproti kurzu faktury a n\u00e1sledn\u011b vygenerovan\u00e1 kurzov\u00e1 ztr\u00e1ta v\u00a0Money S3.\" width=\"1309\" height=\"532\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/tvorba-uhrady-s-rozdilnym-kurzem.jpg 1309w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/tvorba-uhrady-s-rozdilnym-kurzem-300x122.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/tvorba-uhrady-s-rozdilnym-kurzem-1024x416.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/tvorba-uhrady-s-rozdilnym-kurzem-150x61.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/tvorba-uhrady-s-rozdilnym-kurzem-768x312.jpg 768w\" sizes=\"auto, (max-width: 1309px) 100vw, 1309px\" \/><figcaption id=\"caption-attachment-15983\" class=\"wp-caption-text\">Tvorba \u00fahrady s\u00a0rozd\u00edln\u00fdm kurzem oproti kurzu faktury a n\u00e1sledn\u011b vygenerovan\u00e1 kurzov\u00e1 ztr\u00e1ta v\u00a0Money S3.<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0r\u00e1mci \u00fa\u010detnictv\u00ed i da\u0148ov\u00e9ho posouzen\u00ed je nutn\u00e9 rozli\u0161ovat tzv. realizovan\u00e9 a tzv. nerealizovan\u00e9 kurzov\u00e9 rozd\u00edly. Dle \u00fa\u010detn\u00edch p\u0159edpis\u016f rozli\u0161ujeme n\u011bkolik situac\u00ed, kdy se pou\u017e\u00edv\u00e1 p\u0159\u00edslu\u0161n\u00fd &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15980,"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-15979","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\/15979","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=15979"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15979\/revisions"}],"predecessor-version":[{"id":17747,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15979\/revisions\/17747"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15980"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}