{"id":15992,"date":"2024-12-19T07:00:00","date_gmt":"2024-12-19T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15992"},"modified":"2025-08-03T13:19:02","modified_gmt":"2025-08-03T11:19:02","slug":"jak-uctovat-uctovani-o-specifickych-polozkach-aktiv","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-uctovani-o-specifickych-polozkach-aktiv\/","title":{"rendered":"Jak \u00fa\u010dtovat: \u00da\u010dtov\u00e1n\u00ed o specifick\u00fdch polo\u017ek\u00e1ch aktiv"},"content":{"rendered":"<h2>\u00da\u010dtov\u00e1 t\u0159\u00edda 0<\/h2>\n<h3>\u00da\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasingu<\/h3>\n<p>Finan\u010dn\u00ed leasing p\u0159edstavuje jednu z\u00a0forem po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Je nutn\u00e9 rozli\u0161ovat aspekty finan\u010dn\u00edho leasingu v\u00a0\u00fa\u010detnictv\u00ed, dani z\u00a0p\u0159\u00edjm\u016f a dani z\u00a0p\u0159idan\u00e9 hodnoty.<\/p>\n<p>Z\u00a0\u00fa\u010detn\u00edho hlediska se \u00fa\u010dtuje zpravidla v\u00a0n\u00e1sleduj\u00edc\u00edm po\u0159ad\u00ed transakc\u00ed:<\/p>\n<ol>\n<li><strong>Nejprve se pro\u00fa\u010dtuje \u201eprvn\u00ed zv\u00fd\u0161en\u00e1 spl\u00e1tka\u201c, \u201emimo\u0159\u00e1dn\u00e1 spl\u00e1tka\u201c, \u201enult\u00e1 spl\u00e1tka\u201c \u010di \u201eakonta\u010dn\u00ed spl\u00e1tka\u201c<\/strong>. V\u00a0praxi se pou\u017e\u00edv\u00e1 cel\u00e1 \u0159ada pojm\u016f pro jej\u00ed ozna\u010den\u00ed. Proto\u017ee se tato spl\u00e1tka vztahuje na celou dobu trv\u00e1n\u00ed finan\u010dn\u00edho leasingu, je nutn\u00e9 ji \u010dasov\u011b rozli\u0161it pomoc\u00ed \u00fa\u010dtu \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f, tj. \u00fa\u010dtu 381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/li>\n<li>Tato prvn\u00ed zv\u00fd\u0161en\u00e1 spl\u00e1tka bude <strong>\u00fa\u010detn\u011b postupn\u011b rozpou\u0161t\u011bna na vrub n\u00e1klad\u016f v\u00a0jednotliv\u00fdch \u00fa\u010detn\u00edch obdob\u00edch<\/strong>.<\/li>\n<li><strong>B\u011b\u017en\u00e9 spl\u00e1tky budou \u00fa\u010dtov\u00e1ny na vrub n\u00e1klad\u016f za p\u0159edpokladu, \u017ee budou hrazeny pravideln\u011b periodicky ve stejn\u00e9 \u010d\u00e1stce<\/strong>. Pokud by tomu tak nebylo, bylo by nutn\u00e9 b\u011b\u017en\u00e9 spl\u00e1tky rovn\u011b\u017e \u010dasov\u011b rozli\u0161ovat prost\u0159ednictv\u00edm \u00fa\u010dtu 381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/li>\n<li>Na konci finan\u010dn\u00edho leasingu doch\u00e1z\u00ed bu\u010f k\u00a0<strong>bez\u00faplatn\u00e9mu p\u0159evodu p\u0159edm\u011btu finan\u010dn\u00edho leasingu nebo k\u00a0odkupu<\/strong> za odkupn\u00ed cenu do obchodn\u00edho majetku u\u017eivatele.<\/li>\n<\/ol>\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\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada akonta\u010dn\u00ed spl\u00e1tky<\/td>\n<td>100.000 K\u010d<\/td>\n<td>381<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Postupn\u00e9 rozpou\u0161t\u011bn\u00ed akonta\u010dn\u00ed spl\u00e1tky<\/td>\n<td>10.000 K\u010d<\/td>\n<td>518<\/td>\n<td>381<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada b\u011b\u017en\u00fdch spl\u00e1tek finan\u010dn\u00edho leasingu<\/td>\n<td>5.000 K\u010d<\/td>\n<td>518<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Bez\u00faplatn\u00fd p\u0159evod hmotn\u00e9ho majetku po skon\u010den\u00ed finan\u010dn\u00edho leasingu<\/td>\n<td>Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena<\/td>\n<td>042<\/td>\n<td>082<\/td>\n<\/tr>\n<tr>\n<td>Faktura p\u0159ijat\u00e1<\/td>\n<td>Odkup hmotn\u00e9ho majetku po skon\u010den\u00ed finan\u010dn\u00edho leasingu<\/td>\n<td>90.000 K\u010d<\/td>\n<td>042<\/td>\n<td>321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>TIP: V\u00edce o \u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasing zjist\u00edte <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-financni-leasing\/\">zde<\/a>.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed vy\u0159azen\u00ed dlouhodob\u00e9ho majetku<\/h3>\n<p>Pokud se vy\u0159azuje dlouhodob\u00fd nehmotn\u00fd nebo hmotn\u00fd majetek odpisovan\u00fd, je nutn\u00e9 \u00fa\u010dtovat ve dvou kroc\u00edch:<\/p>\n<ul>\n<li><strong>z\u00fa\u010dtov\u00e1n\u00ed (do\u00fa\u010dtov\u00e1n\u00ed) \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny<\/strong> (ve prosp\u011bch (D) \u00fa\u010dt\u016f opr\u00e1vek \u00fa\u010dtov\u00e9 skupiny 07 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu nehmotn\u00e9mu majetku, 08 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu hmotn\u00e9mu majetku a na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho &#8211; zpravidla, nikoliv v\u0161ak v\u017edy, n\u00e1kladov\u00e9ho \u00fa\u010dtu 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy,<\/li>\n<li><strong>vy\u0159azen\u00ed p\u0159\u00edslu\u0161n\u00e9 majetkov\u00e9 slo\u017eky <\/strong>(na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu opr\u00e1vek \u00fa\u010dtov\u00e9 skupiny 07 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu nehmotn\u00e9mu majetku, 08 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu hmotn\u00e9mu majetku) a ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho majetkov\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 01 \u2013 Dlouhodob\u00fd nehmotn\u00fd majetek, 02 \u2013 Dlouhodob\u00fd hmotn\u00fd majetek \u2013 odpisovan\u00fd.<\/li>\n<\/ul>\n<p>Pokud by se <strong>vy\u0159azovala majetkov\u00e1 slo\u017eka ji\u017e zcela \u00fa\u010detn\u011b odepsan\u00e1<\/strong>, tj. s\u00a0\u00fa\u010detn\u00ed z\u016fstatkovou cenou nulovou, \u00fa\u010dtovali bychom vy\u0159azen\u00ed jedn\u00edm \u00fa\u010detn\u00edm z\u00e1pisem, a to na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu opr\u00e1vek (07 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu nehmotn\u00e9mu majetku, 08 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu hmotn\u00e9mu majetku) a ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho majetkov\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 01 \u2013 Dlouhodob\u00fd nehmotn\u00fd majetek, 02 \u2013 Dlouhodob\u00fd hmotn\u00fd majetek.<\/p>\n<p>Pokud se <strong>vy\u0159azuje majetkov\u00e1 slo\u017eka, kter\u00e1 nepodl\u00e9h\u00e1 \u00fa\u010detn\u00edmu odpisov\u00e1n\u00ed<\/strong>, \u00fa\u010dtujeme bez pou\u017eit\u00ed \u00fa\u010dt\u016f opr\u00e1vek (\u00fa\u010dtov\u00e1 skupina 07 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu nehmotn\u00e9mu majetku, 08 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu hmotn\u00e9mu majetku). Vy\u0159azen\u00ed zachyt\u00edme \u00fa\u010detn\u00edm z\u00e1pisem ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho majetkov\u00e9ho \u00fa\u010dtu (zpravidla \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 03 \u2013 Dlouhodob\u00fd hmotn\u00fd majetek \u2013 neodpisovan\u00fd) a na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho \u2013 zpravidla, nikoliv v\u0161ak v\u017edy, n\u00e1kladov\u00e9ho \u00fa\u010dtu 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy.<\/p>\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        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\/15992\">\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\/15992\">\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<h2>\u00da\u010dtov\u00e1 t\u0159\u00edda 2<\/h2>\n<h3>\u00da\u010dtov\u00e1n\u00ed stravenek<\/h3>\n<p>Stravenky jsou jedn\u00edm z\u00a0instrument\u016f, kter\u00e9 se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucet-213-jak-uctovat-o-ceninach\/\">\u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci tzv. cenin<\/a>, v\u00a0r\u00e1mci:<\/p>\n<ul>\n<li><strong>\u00fa\u010dtov\u00e9 t\u0159\u00eddy 2<\/strong> \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy,<\/li>\n<li><strong>\u00fa\u010dtov\u00e9 skupiny 21<\/strong> \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pokladn\u011b. Nej\u010dast\u011bji se pou\u017e\u00edv\u00e1 \u00fa\u010det 213 \u2013 Ceniny s\u00a0pou\u017eit\u00edm vhodn\u00e9 analytick\u00e9 evidence.<\/li>\n<\/ul>\n<p><strong>N\u00e1kup stravenek <\/strong>se za\u00fa\u010dtuje na vrub<strong> (MD) \u00fa\u010dtu 213 \u2013 Ceniny<\/strong>. \u00dabytek stravenek p\u0159i vyd\u00e1n\u00ed zam\u011bstnanc\u016fm se zachyt\u00ed na vrub (MD) toho z\u00a0\u00fa\u010dt\u016f \u00fa\u010dtov\u00e9ho rozvrhu \u00fa\u010detn\u00ed jednotky, kter\u00fd odpov\u00edd\u00e1 skute\u010dnosti, v\u00a0jak\u00fdch hodnot\u00e1ch spl\u0148uje zam\u011bstnavatel podm\u00ednky da\u0148ov\u00e9 uznatelnosti n\u00e1kladu 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><strong>Slo\u017eka stravenky<\/strong> hrazen\u00e1 zam\u011bstnavatelem, kter\u00e1 spl\u0148uje podm\u00ednky pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-legalne-snizite-zaklad-dane-pomoci-danove-uznatelnych-nakladu\/\">da\u0148ovou uznatelnost n\u00e1kladu<\/a>, se zpravidla zachyt\u00ed na vrub (<strong>MD) \u00fa\u010dtu 527 \u2013 Z\u00e1konn\u00e9 soci\u00e1ln\u00ed n\u00e1klady<\/strong>. Slo\u017eka stravenky hrazen\u00e1 zam\u011bstnavatelem, kter\u00e1 nespl\u0148uje podm\u00ednky pro da\u0148ovou uznatelnost n\u00e1kladu, se zpravidla zachyt\u00ed na vrub <strong>(MD) \u00fa\u010dtu 528 \u2013 Ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady<\/strong>. Hodnotov\u00e1 slo\u017eka, kter\u00e1 je vy\u017eadov\u00e1na po zam\u011bstnanci k\u00a0\u00fahrad\u011b, se zachyt\u00ed na vrub <strong>(MD) \u00fa\u010dtu 335 \u2013 Ostatn\u00ed pohled\u00e1vky v\u016f\u010di zam\u011bstnanc\u016fm<\/strong>.<\/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\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Po\u0159\u00edzen\u00ed stravenek<\/td>\n<td>10.000 K\u010d<\/td>\n<td>213<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>V\u00fddej stravenek \u2013 da\u0148ov\u00e1 slo\u017eka<\/td>\n<td>5.500 K\u010d<\/td>\n<td>527<\/td>\n<td>213<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>V\u00fddej stravenek \u2013 neda\u0148ov\u00e1 slo\u017eka<\/td>\n<td>2.000 K\u010d<\/td>\n<td>528<\/td>\n<td>213<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>V\u00fddej stravenek \u2013 slo\u017eka hrazen\u00e1 zam\u011bstnanci<\/td>\n<td>2.500 K\u010d<\/td>\n<td>335<\/td>\n<td>213<\/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>\u00da\u010dtov\u00e1 t\u0159\u00edda 3<\/h2>\n<h3>Poskytnut\u00e9 z\u00e1lohy<\/h3>\n<p>Pokud \u00fa\u010detn\u00ed jednotka poskytne z\u00e1lohu, nap\u0159\u00edklad obchodn\u00edmu partnerovi, zam\u011bstnanci nebo org\u00e1nu st\u00e1tn\u00ed spr\u00e1vy, vznik\u00e1 j\u00ed pohled\u00e1vka z\u00fa\u010dtovateln\u00e1 v\u00a0budoucnosti na hodnotu p\u0159\u00edslu\u0161n\u00e9ho pln\u011bn\u00ed. Proto se <strong>poskytnut\u00ed z\u00e1lohy \u00fa\u010detn\u011b zachyt\u00ed na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu takov\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00eddy, v\u00a0n\u00ed\u017e se nach\u00e1z\u00ed pln\u011bn\u00ed, na jeho\u017e po\u0159\u00edzen\u00ed podnikatelsk\u00fd subjekt z\u00e1lohu poskytuje<\/strong>. Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch je tedy d\u016fvod poskytnut\u00ed z\u00e1lohy. Jednotliv\u00e9 typy poskytnut\u00fdch z\u00e1loh lze zachytit n\u00e1sleduj\u00edc\u00edmi zp\u016fsoby:<\/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\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku<\/td>\n<td>10.000 K\u010d<\/td>\n<td>05x<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed z\u00e1sob<\/td>\n<td>10.000 K\u010d<\/td>\n<td>15x<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku<\/td>\n<td>10.000 K\u010d<\/td>\n<td>25x<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed slu\u017eeb nebo energi\u00ed<\/td>\n<td>10.000 K\u010d<\/td>\n<td>314<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Poskytnut\u00e1 z\u00e1loha zam\u011bstnanci<\/td>\n<td>10.000 K\u010d<\/td>\n<td>335<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>Poskytnut\u00e1 z\u00e1loha na jednotliv\u00e9 dan\u011b<\/td>\n<td>10.000 K\u010d<\/td>\n<td>34x<\/td>\n<td>221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_15998\" aria-describedby=\"caption-attachment-15998\" style=\"width: 982px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15998\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/vydajovy-bankovni-doklad-s3.jpg\" alt=\"V\u00fddajov\u00fd bankovn\u00ed doklad \u00fa\u010dtovan\u00fd na n\u00e1kup stravenek pomoc\u00ed roz\u00fa\u010dtovac\u00ed polo\u017eky v\u00a0Money S3.\" width=\"982\" height=\"822\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/vydajovy-bankovni-doklad-s3.jpg 982w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/vydajovy-bankovni-doklad-s3-300x251.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/vydajovy-bankovni-doklad-s3-150x126.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/vydajovy-bankovni-doklad-s3-768x643.jpg 768w\" sizes=\"auto, (max-width: 982px) 100vw, 982px\" \/><figcaption id=\"caption-attachment-15998\" class=\"wp-caption-text\">V\u00fddajov\u00fd bankovn\u00ed doklad \u00fa\u010dtovan\u00fd na n\u00e1kup stravenek pomoc\u00ed roz\u00fa\u010dtovac\u00ed polo\u017eky v\u00a0Money S3.<\/figcaption><\/figure>\n<h2>Shrnut\u00ed<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasingu je nutn\u00e9 definovat podm\u00ednky na n\u011bj kladen\u00e9 z\u00a0hlediska \u00fa\u010detn\u00edch p\u0159edpis\u016f, jako\u017e i p\u0159edpis\u016f da\u0148ov\u00fdch (da\u0148 z\u00a0p\u0159\u00edjm\u016f, da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty). \u0158e\u0161\u00edme-li vy\u0159azen\u00ed dlouhodob\u00e9ho majetku, je nutn\u00e9 rozli\u0161ovat majetek odpisovan\u00fd a neodpisovan\u00fd. V\u00a0p\u0159\u00edpad\u011b majetku odpisovan\u00e9ho se d\u00e1le rozli\u0161uje, zda se vy\u0159azuje majetek ji\u017e zcela odepsan\u00fd nebo majetek odepsan\u00fd pouze \u010d\u00e1ste\u010dn\u011b. Stravenky se \u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 skupiny 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek s\u00a0vyu\u017eit\u00edm \u00fa\u010dtu 213 \u2013 Ceniny. Od roku 2024 se z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f na stran\u011b zam\u011bstnance posuzuj\u00ed stravenky jako\u017eto nepen\u011b\u017en\u00ed pln\u011bn\u00ed stejn\u00fdm zp\u016fsobem jako pln\u011bn\u00ed pen\u011b\u017en\u00ed, tj. stravenkov\u00fd pau\u0161\u00e1l. Po spln\u011bn\u00ed dal\u0161\u00edch podm\u00ednek je na stran\u011b zam\u011bstnance osvobozena hodnota p\u0159\u00edsp\u011bvku zam\u011bstnavatele a\u017e do v\u00fd\u0161e 70 % horn\u00ed hranice stravn\u00e9ho, kter\u00e9 lze poskytnout zam\u011bstnanc\u016fm odm\u011b\u0148ovan\u00fdm platem p\u0159i pracovn\u00ed cest\u011b trvaj\u00edc\u00ed 5 a\u017e 12 hodin. V\u00a0p\u0159\u00edpad\u011b poskytnut\u00fdch z\u00e1loh se jako krit\u00e9rium pro za\u00fa\u010dtov\u00e1n\u00ed vych\u00e1z\u00ed z\u00a0\u00fa\u010delu poskytnut\u00ed z\u00e1lohy. Poskytnut\u00e1 z\u00e1loha se za\u00fa\u010dtuje na vrub t\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00eddy, v\u00a0n\u00ed\u017e se nach\u00e1z\u00ed polo\u017eka, na jej\u00ed\u017e po\u0159\u00edzen\u00ed je z\u00e1loha poskytov\u00e1na.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtov\u00e1 t\u0159\u00edda 0 \u00da\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasingu Finan\u010dn\u00ed leasing p\u0159edstavuje jednu z\u00a0forem po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Je nutn\u00e9 rozli\u0161ovat aspekty finan\u010dn\u00edho leasingu v\u00a0\u00fa\u010detnictv\u00ed, dani z\u00a0p\u0159\u00edjm\u016f a &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15993,"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-15992","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\/15992","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=15992"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15992\/revisions"}],"predecessor-version":[{"id":17751,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15992\/revisions\/17751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15993"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}