{"id":15985,"date":"2024-12-18T07:00:00","date_gmt":"2024-12-18T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15985"},"modified":"2025-08-03T13:14:56","modified_gmt":"2025-08-03T11:14:56","slug":"jak-uctovat-uctovani-o-specifickych-polozkach-nakladu-a-vynosu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-uctovani-o-specifickych-polozkach-nakladu-a-vynosu\/","title":{"rendered":"Jak \u00fa\u010dtovat: \u00da\u010dtov\u00e1n\u00ed o specifick\u00fdch polo\u017ek\u00e1ch n\u00e1klad\u016f a v\u00fdnos\u016f"},"content":{"rendered":"<p>V\u00a0r\u00e1mci oce\u0148ov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f je nutn\u00e9 rozli\u0161ovat t\u0159i situace:<\/p>\n<ul>\n<li>ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed,<\/li>\n<li>ocen\u011bn\u00ed p\u0159i vy\u0159azen\u00ed,<\/li>\n<li>ocen\u011bn\u00ed k\u00a0rozvahov\u00e9mu dni (sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky).<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00e1 t\u0159\u00edda 5<\/h2>\n<h3>\u00da\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek k pohled\u00e1vk\u00e1m<\/h3>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee je k<strong>\u00a0pohled\u00e1vce vytvo\u0159ena 100% opravn\u00e1 polo\u017eka nebo je pohled\u00e1vka proml\u010dena, je mo\u017en\u00e9 dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f prov\u00e9st tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-odepsat-pohledavku-kterou-vam-odberatel-nechce-zaplatit\/\">odpis pohled\u00e1vky<\/a><\/strong>. T\u00edmto \u00fa\u010detn\u00edm z\u00e1pisem se pohled\u00e1vka \u201eodep\u00ed\u0161e\u201c do \u00fa\u010detn\u00edch n\u00e1klad\u016f, av\u0161ak pohled\u00e1vka samotn\u00e1 nezanik\u00e1. Jen od okam\u017eiku odeps\u00e1n\u00ed nebude o pohled\u00e1vce \u00fa\u010dtov\u00e1no na \u00fa\u010dtu rozvahov\u00e9m, n\u00fdbr\u017e \u00fa\u010dtu podrozvahov\u00e9m v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 7 \u2013 \u00da\u010dty z\u00e1v\u011brkov\u00e9 a podrozvahov\u00e9.<\/p>\n<p>Pokud byla k\u00a0pohled\u00e1vce v\u00a0minulosti vytvo\u0159ena opravn\u00e1 polo\u017eka, je nutn\u00e9 ji rozpustit.<\/p>\n<p>\u00da\u010detn\u011b se odpis pohled\u00e1vky zachyt\u00ed na vrub <strong>(MD) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 54 \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji na \u00fa\u010dtu 546 \u2013 Odpis pohled\u00e1vky) a ve prosp\u011bch (D) majetkov\u00e9ho \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 pohled\u00e1vky<\/strong>. Pokud by byla v\u00a0budoucnosti pohled\u00e1vka dlu\u017en\u00edkem uhrazena, bude se \u00fa\u010dtovat p\u0159ijet\u00ed pen\u011b\u017en\u00ed \u010d\u00e1stky na vrub (<strong>MD) \u00fa\u010dtu pokladny \u010di bankovn\u00edho \u00fa\u010dtu a ve prosp\u011bch (D) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji na \u00fa\u010dtu 646 \u2013 V\u00fdnosy z\u00a0odepsan\u00fdch pohled\u00e1vek<\/strong>).<\/p>\n<p>V\u00a0praxi je nutn\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">rozli\u0161ovat tzv. \u201e\u00fa\u010detn\u00ed\u201c odpis pohled\u00e1vky a tzv. \u201eda\u0148ov\u00fd\u201c odpis pohled\u00e1vky<\/a>. V\u00a0obou uveden\u00fdch p\u0159\u00edpadech se \u00fa\u010dtuje odpis pohled\u00e1vky na vrub (MD) uveden\u00e9ho n\u00e1kladov\u00e9ho \u00fa\u010dtu. V\u00a0p\u0159\u00edpad\u011b tzv. \u201e\u00fa\u010detn\u00edho\u201c odpisu pohled\u00e1vky se v\u0161ak jedn\u00e1 pouze o \u00fa\u010detn\u00ed n\u00e1klad. V\u00a0p\u0159\u00edpad\u011b tzv. \u201eda\u0148ov\u00e9ho\u201c odpisu pohled\u00e1vky se jedn\u00e1 o \u00fa\u010detn\u00ed n\u00e1klad, kter\u00fd je sou\u010dasn\u011b i da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f (pro tzv. \u201eda\u0148ov\u00fd\u201c odpis pohled\u00e1vky v\u0161ak mus\u00ed b\u00fdt spln\u011bny podm\u00ednky dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f).<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav pohled\u00e1vky<\/td>\n<td>10.000 K\u010d<\/td>\n<td>311<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Odpis proml\u010den\u00e9 pohled\u00e1vky<\/td>\n<td>10.000 K\u010d<\/td>\n<td>546<\/td>\n<td>311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00da\u010dtov\u00e1n\u00ed \u0161kody a n\u00e1hrady \u0161kody<\/h3>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed \u0161kody je nejprve nutn\u00e9 spr\u00e1vn\u011b \u0161kodu z\u00a0\u00fa\u010detn\u00edho hlediska definovat. <strong>\u0160koda vznik\u00e1 tehdy, jestli\u017ee v\u00a0d\u016fsledku po\u0161kozen\u00ed \u010di poni\u010den\u00ed aktiva doch\u00e1z\u00ed k\u00a0jeho vy\u0159azen\u00ed<\/strong>. Rovn\u011b\u017e plat\u00ed, \u017ee \u0161koda m\u016f\u017ee vzniknout pouze na vlastn\u00edm, tj. fakticky vlastn\u011bn\u00e9m majetku. Pokud bude \u00fa\u010detn\u00ed jednotkou po\u0161kozen ciz\u00ed majetek, m\u016f\u017ee dle smluvn\u00edch ujedn\u00e1n\u00ed b\u00fdt u \u00fa\u010detn\u00ed jednotky o\u010dek\u00e1v\u00e1na faktura na n\u00e1hradu \u0161kody od obchodn\u00edho partnera (kter\u00e9mu \u0161koda vznikla).<\/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\u00fddejka ze skladu<\/td>\n<td>Vyskladn\u011bn\u00ed materi\u00e1lu v\u00a0d\u016fsledku po\u017e\u00e1ru<\/td>\n<td>10.000 K\u010d<\/td>\n<td>549<\/td>\n<td>112<\/td>\n<\/tr>\n<tr>\n<td>Faktura p\u0159ijat\u00e1<\/td>\n<td>N\u00e1rokovan\u00e1 n\u00e1hrada \u0161kody od obchodn\u00edho partnera<\/td>\n<td>20.000 K\u010d<\/td>\n<td>548<\/td>\n<td>321<\/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    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        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         data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                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\/15985\">\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\/15985\">\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<h3>\u00da\u010dtov\u00e1n\u00ed spr\u00e1vn\u00edch poplatk\u016f<\/h3>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed spr\u00e1vn\u00edch poplatk\u016f je nutn\u00e9 d\u00e1vat pozor na n\u011bkolik skute\u010dnost\u00ed:<\/p>\n<ul>\n<li>spr\u00e1vn\u00e9 \u010dasov\u00e9 rozli\u0161en\u00ed \u00fa\u010dtov\u00e1n\u00ed do \u00fa\u010detn\u00edho obdob\u00ed, s\u00a0n\u00edm\u017e v\u011bcn\u011b a \u010dasov\u011b souvisej\u00ed,<\/li>\n<li>nejedn\u00e1 se o sank\u010dn\u00ed poplatky (ty by byly \u00fa\u010dtov\u00e1ny na vrub \u00fa\u010dtu 544 \u2013 Smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed (od obchodn\u00edch partner\u016f) nebo 545 \u2013 Ostatn\u00ed pokuty a pen\u00e1le (od st\u00e1tn\u00edch org\u00e1n\u016f)),<\/li>\n<li>nejedn\u00e1 se o spr\u00e1vn\u00ed poplatky, kter\u00e9 souvisej\u00ed s\u00a0po\u0159izov\u00e1n\u00edm majetkov\u00fdch slo\u017eek (takov\u00e9 by zpravidla byly sou\u010d\u00e1st\u00ed vstupn\u00ed ceny).<\/li>\n<\/ul>\n<p>Pokud se jedn\u00e1 o standardn\u00ed provozn\u00ed spr\u00e1vn\u00ed poplatky jsou zpravidla \u00fa\u010dtov\u00e1ny na vrub (MD) \u00fa\u010dtu 538 \u2013 Ostatn\u00ed dan\u011b a poplatky, p\u0159i respektov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed (tj. akru\u00e1ln\u00edho principu).<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed vybran\u00fdch dan\u00ed<\/h3>\n<p>\u00da\u010dtov\u00e1n\u00ed da\u0148ov\u00fdch povinnost\u00ed u p\u0159\u00edm\u00fdch dan\u00ed se \u00fa\u010dtuje obecn\u011b na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho n\u00e1kladov\u00e9ho \u00fa\u010dtu konkr\u00e9tn\u00ed dan\u011b a ve prosp\u011bch (D) \u00fa\u010dtu dluhu v\u016f\u010di spr\u00e1vci dan\u011b, tj.<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis silni\u010dn\u00ed dan\u011b<\/td>\n<td>10.000 K\u010d<\/td>\n<td>531<\/td>\n<td>345<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/td>\n<td>10.000 K\u010d<\/td>\n<td>532<\/td>\n<td>345<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/td>\n<td>25.000 K\u010d<\/td>\n<td>591<\/td>\n<td>341<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00da\u010dtov\u00e1n\u00ed bankovn\u00edch poplatk\u016f<\/h3>\n<p>Bankovn\u00ed poplatky, kter\u00e9 banka vy\u00fa\u010dtov\u00e1v\u00e1 a n\u00e1sledn\u011b strh\u00e1v\u00e1 z\u00a0bankovn\u00edho \u00fa\u010dtu k\u00a0t\u00ed\u017ei \u00fa\u010detn\u00edm jednotk\u00e1m, se p\u0159i respektov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed, \u00fa\u010dtuj\u00ed zpravidla na vrub (MD) \u00fa\u010dtu 568 \u2013 Ostatn\u00ed finan\u010dn\u00ed n\u00e1klady. Nezapom\u00ednejme, \u017ee krom\u011b \u010dasov\u00e9ho rozli\u0161en\u00ed (akru\u00e1ln\u00edho principu) je nutn\u00e9 zkoumat, zda p\u0159\u00edslu\u0161n\u00e9 poplatky netvo\u0159\u00ed vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klad vstupn\u00ed ceny po\u0159izovan\u00e9 majetkov\u00e9 slo\u017eky, v\u00a0souladu s\u00a0\u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi p\u0159edpisy.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed cestovn\u00edch n\u00e1hrad a slu\u017eebn\u00edch cest<\/h3>\n<p>Cestovn\u00ed n\u00e1hrady a slu\u017eebn\u00ed cesty se \u00fa\u010dtuj\u00ed zpravidla na vrub (MD) \u00fa\u010dtu 512 \u2013 Cestovn\u00ed n\u00e1hrady. Pro aplikaci cestovn\u00edch n\u00e1hrad je nutn\u00e9 respektovat ustanoven\u00ed pracovn\u011bpr\u00e1vn\u00edch p\u0159edpis\u016f a ZDP.<\/p>\n<h2>\u00da\u010dtov\u00e1 t\u0159\u00edda 6<\/h2>\n<h3>\u00da\u010dtov\u00e1n\u00ed prodeje pohled\u00e1vky<\/h3>\n<p>\u00daplatn\u00e9 postoupen\u00ed (prodej) pohled\u00e1vky se \u00fa\u010dtuje v\u00a0prv\u00e9m kroku jako vy\u0159azen\u00ed pohled\u00e1vky, tj. na vrub (MD) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 54 \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji na \u00fa\u010dtu 546 \u2013 Odpis pohled\u00e1vky) a ve prosp\u011bch (D) majetkov\u00e9ho \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 pohled\u00e1vky. V\u00a0druh\u00e9m kroku se za\u00fa\u010dtuje pohled\u00e1vka z\u00a0prodeje pohled\u00e1vky a v\u00fdnos z\u00a0prodeje pohled\u00e1vky, tj. ve prosp\u011bch (D) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji na \u00fa\u010dtu 646 \u2013 V\u00fdnosy z\u00a0odepsan\u00fdch pohled\u00e1vek).<\/p>\n<p>Pokud byla k\u00a0pohled\u00e1vce v\u00a0minulosti vytvo\u0159ena opravn\u00e1 polo\u017eka, je nutn\u00e9 ji rozpustit.<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav pohled\u00e1vky<\/td>\n<td>10.000 K\u010d<\/td>\n<td>311<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Vy\u0159azen\u00ed pohled\u00e1vky z\u00a0d\u016fvodu prodeje<\/td>\n<td>10.000 K\u010d<\/td>\n<td>546<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Tr\u017eba z\u00a0prodeje pohled\u00e1vky<\/td>\n<td>10.000 K\u010d<\/td>\n<td>378<\/td>\n<td>646<\/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<h3>\u00da\u010dtov\u00e1n\u00ed smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed<\/h3>\n<p>Pokud \u00fa\u010detn\u00ed jednotka fakturuje v\u016f\u010di <strong>obchodn\u00edmu partnerovi smluvn\u00ed pokutu za nespln\u011bn\u00ed nepen\u011b\u017eit\u00e9 povinnosti nebo \u00farok z\u00a0prodlen\u00ed za nespln\u011bn\u00ed pen\u011b\u017eit\u00e9 povinnosti<\/strong>, \u00fa\u010dtuje zpravidla na vrub (MD) \u00fa\u010dtu pohled\u00e1vky a ve prosp\u011bch (D) \u00fa\u010dtu v\u00fdnos\u016f, nej\u010dast\u011bji \u00fa\u010dtu 644 \u2013 Smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed. Je nutn\u00e9 respektovat \u010dasov\u00e9 rozli\u0161en\u00ed (akru\u00e1ln\u00ed princip) a specifick\u00e1 pravidla da\u0148ov\u00e9 \u00fa\u010dinnosti v\u00fdnosu z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p><strong>Vystaven\u00ed faktury obchodn\u00edmu partnerovi za \u00farok z\u00a0prodlen\u00ed za nespln\u011bn\u00ed pen\u011b\u017eit\u00e9 povinnosti v\u00a0Money S3. <\/strong><\/p>\n<h2>Shrnut\u00ed<\/h2>\n<p>V oblasti opravn\u00fdch polo\u017eek k pohled\u00e1vk\u00e1m je nutn\u00e9 respektovat \u010desk\u00e9 \u00fa\u010detn\u00ed a da\u0148ov\u00e9 p\u0159edpisy. Tvorba opravn\u00e9 polo\u017eky k pohled\u00e1vce se \u00fa\u010dtuje na vrub (MD) n\u00e1kladov\u00e9ho \u00fa\u010dtu a ve prosp\u011bch (D) \u00fa\u010dtu opravn\u00e9 polo\u017eky v \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b, v n\u00ed\u017e se nach\u00e1z\u00ed aktivum, k n\u011bmu\u017e se opravn\u00e1 polo\u017eka tvo\u0159\u00ed. P\u0159i \u00fa\u010detn\u00edch operac\u00edch v oblasti \u0161kod je nutn\u00e9 spr\u00e1vn\u011b rozli\u0161ovat tzv. \u0161kodu a tzv. n\u00e1hradu \u0161kody dle \u00fa\u010detn\u00edch a da\u0148ov\u00fdch p\u0159edpis\u016f. P\u0159i \u00fa\u010dtov\u00e1n\u00ed spr\u00e1vn\u00edch a bankovn\u00edch poplatk\u016f je nutn\u00e9 respektovat akru\u00e1ln\u00ed princip (\u010dasov\u00e9 rozli\u0161ov\u00e1n\u00ed) a d\u00e1vat pozor na skute\u010dnost, zda dan\u00e9 poplatky netvo\u0159\u00ed vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klad vstupn\u00ed ceny po\u0159izovan\u00e9ho aktiva. \u00da\u010dtov\u00e1n\u00ed p\u0159edpisu p\u0159\u00edm\u00fdch dan\u00ed zpravidla \u00fa\u010dtujeme na vrub (MD) n\u00e1kladov\u00fdch \u00fa\u010dt\u016f, p\u0159i respektov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed a ve prosp\u011bch (D) dluhov\u00e9ho \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 dan\u011b. P\u0159i \u00fa\u010dtov\u00e1n\u00ed n\u00e1kladov\u00fdch pokut a \u00farok\u016f z prodlen\u00ed je nutn\u00e9 rozli\u0161ovat sankce od obchodn\u00edch partner\u016f a st\u00e1tn\u00edch org\u00e1n\u016f. P\u0159i \u00fa\u010dtov\u00e1n\u00ed v\u00fdnosov\u00fdch sankc\u00ed v\u016f\u010di obchodn\u00edm partner\u016fm se zpravidla \u00fa\u010dtuje ve prosp\u011bch (D) \u00fa\u010dtu 646 \u2013 V\u00fdnosov\u00e9 smluvn\u00ed pokuty a \u00faroky z prodlen\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0r\u00e1mci oce\u0148ov\u00e1n\u00ed majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f je nutn\u00e9 rozli\u0161ovat t\u0159i situace: ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed, ocen\u011bn\u00ed p\u0159i vy\u0159azen\u00ed, ocen\u011bn\u00ed k\u00a0rozvahov\u00e9mu dni (sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky). \u00da\u010dtov\u00e1 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15986,"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-15985","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\/15985","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=15985"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15985\/revisions"}],"predecessor-version":[{"id":17749,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15985\/revisions\/17749"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15986"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}