{"id":16004,"date":"2024-12-23T07:00:00","date_gmt":"2024-12-23T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16004"},"modified":"2025-08-03T14:17:08","modified_gmt":"2025-08-03T12:17:08","slug":"jak-uctovat-uctovani-o-specifickych-polozkach-pasiv","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-uctovani-o-specifickych-polozkach-pasiv\/","title":{"rendered":"Jak \u00fa\u010dtovat: \u00da\u010dtov\u00e1n\u00ed o specifick\u00fdch polo\u017ek\u00e1ch pasiv"},"content":{"rendered":"<h2>\u00da\u010dtov\u00e1 t\u0159\u00edda 3 &#8211; z\u00fa\u010dtovac\u00ed vztahy<\/h2>\n<h3>P\u0159ijat\u00e9 z\u00e1lohy<\/h3>\n<p><strong>P\u0159ijet\u00ed z\u00e1lohy p\u0159edstavuje zv\u00fd\u0161en\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f na stran\u011b jedn\u00e9 a vznik z\u00e1vazku (povinnosti) z\u00fa\u010dtovat p\u0159ijatou z\u00e1lohu v\u00a0budoucnosti na kupn\u00ed cenu na stran\u011b druh\u00e9<\/strong>. Na stran\u011b jedn\u00e9 tedy <strong>\u00fa\u010dtujeme o p\u0159\u00edjmu hotov\u00fdch pen\u011bz \u010di p\u0159\u00edjmu pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu (na vrub, MD) a na stran\u011b druh\u00e9 o vzniku povinnosti z\u00fa\u010dtovat p\u0159ijatou z\u00e1lohu v\u00a0budoucnosti<\/strong>, tj. \u00fa\u010dtujeme o vzniku pasiva (ve prosp\u011bch, D).<\/p>\n<p>Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh p\u0159ijat\u00fdch je <strong>\u010dasov\u00fd okam\u017eik, do n\u011bho\u017e m\u00e1 b\u00fdt p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtov\u00e1na<\/strong>. Pokud je p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtovateln\u00e1 do lh\u016fty 12 m\u011bs\u00edc\u016f v\u010detn\u011b, \u00fa\u010dtujeme o kr\u00e1tkodob\u00e9 p\u0159ijat\u00e9 z\u00e1loze v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 32 \u2013 Z\u00e1vazky (kr\u00e1tkodob\u00e9), nej\u010dast\u011bji na \u00fa\u010dtu 324 \u2013 Kr\u00e1tkodob\u00e9 p\u0159ijat\u00e9 provozn\u00ed z\u00e1lohy. Pokud je p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtovateln\u00e1 ve lh\u016ft\u011b del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f, \u00fa\u010dtujeme o dlouhodob\u00e9 p\u0159ijat\u00e9 z\u00e1loze v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 4 \u2013 Kapit\u00e1lov\u00e9 \u00fa\u010dty a dlouhodob\u00e9 z\u00e1vazky, v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 47 \u2013 Dlouhodob\u00e9 z\u00e1vazky, nej\u010dast\u011bji na \u00fa\u010dtu 475 \u2013 Dlouhodob\u00e9 p\u0159ijat\u00e9 z\u00e1lohy.<\/p>\n<p>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed p\u0159ijat\u00fdch z\u00e1loh:<\/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>P\u0159ijet\u00ed dlouhodob\u00e9 z\u00e1lohy<\/td>\n<td>10.000 K\u010d<\/td>\n<td>221<\/td>\n<td>475<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmov\u00fd pokladn\u00ed doklad<\/td>\n<td>P\u0159ijet\u00ed kr\u00e1tkodob\u00e9 z\u00e1lohy<\/td>\n<td>12.000 K\u010d<\/td>\n<td>221<\/td>\n<td>324<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Splatn\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/h3>\n<p>Splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob p\u0159edstavuje <strong>da\u0148ovou povinnost, kter\u00e1 byla vypo\u010dtena a vy\u010d\u00edslena v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/strong>. P\u0159i v\u00fdpo\u010dtu z\u00e1kladu dan\u011b se dle \u00a7 23 odst. 1 a 2 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, vych\u00e1z\u00ed z\u00a0hrub\u00e9ho \u00fa\u010detn\u00edho v\u00fdsledku hospoda\u0159en\u00ed, kter\u00fd je vypo\u010dten na z\u00e1klad\u011b veden\u00e9ho \u00fa\u010detnictv\u00ed bez vlivu Mezin\u00e1rodn\u00edch standard\u016f finan\u010dn\u00edho v\u00fdkaznictv\u00ed (IFRS) a bez vlivu komponentn\u00edho odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/\">\u00da\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed<\/a> je upravov\u00e1n na z\u00e1klad dan\u011b v\u00a0souladu se z\u00e1konem \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. Mezi \u00fapravy pat\u0159\u00ed zejm\u00e9na:<\/p>\n<ul>\n<li>\u00faprava o \u00fa\u010detn\u00ed v\u00fdnosy, kter\u00e9 nejsou da\u0148ov\u011b \u00fa\u010dinn\u00fdmi,<\/li>\n<li>\u00faprava o \u00fa\u010detn\u00ed n\u00e1klady, kter\u00e9 nejsou da\u0148ov\u011b \u00fa\u010dinn\u00fdmi,<\/li>\n<li>\u00faprava o rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy dlouhodob\u00e9ho majetku,<\/li>\n<li>\u00faprava o rozd\u00edl mezi \u00fa\u010detn\u00edmi z\u016fstatkov\u00fdmi a da\u0148ov\u00fdmi z\u016fstatkov\u00fdmi cenami (na \u00farovni da\u0148ov\u011b \u00fa\u010dinn\u00fdch n\u00e1klad\u016f) vy\u0159azen\u00e9ho dlouhodob\u00e9ho majetku,<\/li>\n<li>dal\u0161\u00ed \u00fapravy 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.<\/li>\n<\/ul>\n<p>Z\u00e1klad dan\u011b se n\u00e1sledn\u011b uprav\u00ed o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/polozky-snizujici-zaklad-dane-z-prijmu-a-danove-slevy-u-fyzickych-osob-z-hlediska-pokynu-gfr-d-59\/\">polo\u017eky sni\u017euj\u00edc\u00ed z\u00e1klad dan\u011b<\/a> (p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek), zejm\u00e9na:<\/p>\n<ul>\n<li>poskytnut\u00e9 bez\u00faplatn\u00e9 pln\u011bn\u00ed (dary)<\/li>\n<li>da\u0148ov\u00e9 ztr\u00e1ty minul\u00fdch let,<\/li>\n<li>odpo\u010det na v\u011bdu a v\u00fdzkum,<\/li>\n<li>odpo\u010det na v\u00fdchovu a vzd\u011bl\u00e1v\u00e1n\u00ed \u017e\u00e1k\u016f a student\u016f.<\/li>\n<\/ul>\n<p>Pot\u00e9 je<strong> aplikov\u00e1na da\u0148ov\u00e1 sazba a vypo\u010dtenou da\u0148 je mo\u017en\u00e9 je\u0161t\u011b n\u00e1sledn\u011b sn\u00ed\u017eit o slevu za zam\u011bstn\u00e1v\u00e1n\u00ed osob se zdravotn\u00edm posti\u017een\u00edm nebo osob s\u00a0t\u011b\u017e\u0161\u00edm zdravotn\u00edm posti\u017een\u00edm<\/strong>.<\/p>\n<p>O splatn\u00e9 dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 591 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed (v praxi nej\u010dast\u011bji na \u00fa\u010det 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee je na z\u00e1klad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-danovou-kontrolou-pro-podnikatele-v-roce-2022\/\">da\u0148ov\u00e9 kontroly spr\u00e1vcem dan\u011b<\/a> nebo na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vym\u011b\u0159ena vy\u0161\u0161\u00ed da\u0148ov\u00e1 povinnost, je \u00fa\u010dtov\u00e1no na vrub \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 595 \u2013 Dodate\u010dn\u00e9 odvody dan\u011b z p\u0159\u00edjm\u016f) a ve prosp\u011bch (D) \u00fa\u010dtu 341 \u2013 Da\u0148 z p\u0159\u00edjm\u016f. V\u00a0p\u0159\u00edpad\u011b, \u017ee je na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vym\u011b\u0159ena ni\u017e\u0161\u00ed da\u0148ov\u00e1 povinnost, je \u00fa\u010dtov\u00e1no na vrub (MD) \u00fa\u010dtu 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f a ve prosp\u011bch (D) \u00fa\u010dtu 595 \u2013 Dodate\u010dn\u00e9 odvody dan\u011b z p\u0159\u00edjm\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>P\u0159edpis splatn\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>100.000 K\u010d<\/td>\n<td>591<\/td>\n<td>341<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Dom\u011b\u0159en\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>30.000 K\u010d<\/td>\n<td>595<\/td>\n<td>341<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Sn\u00ed\u017een\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/td>\n<td>30.000 K\u010d<\/td>\n<td>341<\/td>\n<td>595<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>TIP: Pod\u00edvejte se, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-splatnou-dan-z-prijmu-a-rezervu-na-dan-z-prijmu\/\">jak \u00fa\u010dtovat splatnou da\u0148 z p\u0159\u00edjm\u016f<\/a>.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" 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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\/16004\">\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\/16004\">\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 4<\/h2>\n<h3>Rezerva na da\u0148 z p\u0159\u00edjm\u016f<\/h3>\n<p>Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f je specifickou rezervou, o kter\u00e9 se \u00fa\u010dtuje v\u00a0situaci, kdy je nutn\u00e9 vyhotovit <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a> d\u0159\u00edve, ne\u017e je vyhotoveno <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f<\/a> a ne\u017e je zn\u00e1m\u00e1 p\u0159esn\u00e1 \u010d\u00e1stka dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b se pro \u00fa\u010dtov\u00e1n\u00ed tvorby a z\u00fa\u010dtov\u00e1n\u00ed rezervy pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f, v\u00a0praxi nej\u010dast\u011bji \u00fa\u010det 599 \u2013 Zm\u011bna stavu rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>O rezerv\u011b na splatnou da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 599 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezervy na da\u0148 z p\u0159\u00edjm\u016f) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 45 \u2013 Rezervy (v praxi nej\u010dast\u011bji na \u00fa\u010det 454 \u2013 Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p>O rozpou\u0161t\u011bn\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/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>Tvorba rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>140.000 K\u010d<\/td>\n<td>599<\/td>\n<td>454<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Rozpu\u0161t\u011bn\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>140.000 K\u010d<\/td>\n<td>454<\/td>\n<td>599<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Odlo\u017een\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/h3>\n<p>Tzv. odlo\u017een\u00e1 da\u0148 vznik\u00e1 z\u00a0titulu <strong>p\u0159echodn\u00e9ho \u010dasov\u00e9ho rozd\u00edlu mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami<\/strong>. D\u016fle\u017eit\u00e9 je zd\u016fraznit, \u017ee se jedn\u00e1 o rozd\u00edl \u201ep\u0159echodn\u00fd\u201c a \u201e\u010dasov\u00fd\u201c. Odlo\u017een\u00e1 da\u0148 se zachycuje v\u00a0rozvaze, kde p\u0159edstavuje o\u010dek\u00e1vanou budouc\u00ed da\u0148ovou pohled\u00e1vku nebo budouc\u00ed da\u0148ov\u00fd z\u00e1vazek v\u016f\u010di spr\u00e1vci dan\u011b, tj. \u201eodlo\u017eenou\u201c polo\u017eku.<\/p>\n<p>O odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje ve t\u0159ech situac\u00edch:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku konsolidovanou nebo konsoliduj\u00edc\u00ed, kter\u00e1 je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho celku dle z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n<li>Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku, kter\u00e1 m\u00e1 povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/li>\n<li>\u00da\u010detn\u00ed jednotka se dobrovoln\u011b rozhodne o \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani.<\/li>\n<\/ol>\n<p>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky:<\/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>Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka<\/td>\n<td>10.000 K\u010d<\/td>\n<td>481<\/td>\n<td>592<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Zru\u0161en\u00ed odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky<\/td>\n<td>10.000 K\u010d<\/td>\n<td>592<\/td>\n<td>481<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku:<\/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>Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek<\/td>\n<td>10.000 K\u010d<\/td>\n<td>592<\/td>\n<td>481<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Zru\u0161en\u00ed odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku<\/td>\n<td>10.000 K\u010d<\/td>\n<td>481<\/td>\n<td>592<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se ne\u00fa\u010dtuje v\u00fdsledkov\u011b pomoc\u00ed \u00fa\u010dtu 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1, n\u00fdbr\u017e prost\u0159ednictv\u00edm \u00fa\u010dtu 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let.<\/p>\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>Oprava n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed<\/h3>\n<p>Oprava n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 42 \u2013 Fondy ze zisku a p\u0159eveden\u00e9 v\u00fdsledky hospoda\u0159en\u00ed, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let a ve prosp\u011bch (D) zpravidla \u00fa\u010dt\u016f dluh\u016f (z\u00e1vazk\u016f), nap\u0159\u00edklad \u00fa\u010dtovou skupinu 32 \u2013 Z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 321 \u2013 Dodavatel\u00e9, 325 \u2013 Ostatn\u00ed z\u00e1vazky nebo \u00fa\u010dtovou skupinu 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>Jestli\u017ee \u00fa\u010detn\u00ed jednotka, jako\u017eto poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f, pod\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/\">dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> a n\u00e1rokuje vr\u00e1cen\u00ed dan\u011b od spr\u00e1vce dan\u011b, \u00fa\u010dtuje vzniknuv\u0161\u00ed p\u0159eplatek na dani na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 42 \u2013 Fondy ze zisku a p\u0159eveden\u00e9 v\u00fdsledky hospoda\u0159en\u00ed, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Oprava n\u00e1klad\u016f minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed<\/td>\n<td>100.000 K\u010d<\/td>\n<td>424<\/td>\n<td>379<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis pohled\u00e1vky (p\u0159eplatku) na dani z\u00a0p\u0159\u00edjm\u016f dle dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/td>\n<td>21.000 K\u010d<\/td>\n<td>341<\/td>\n<td>424<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_16005\" aria-describedby=\"caption-attachment-16005\" style=\"width: 983px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16005\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/prijeti-dlouhodobe-zalohy-na-bankovni-s3.jpg\" alt=\"P\u0159ijet\u00ed dlouhodob\u00e9 z\u00e1lohy na bankovn\u00ed \u00fa\u010det v\u00a0Money S3 \u00fa\u010dtovan\u00e9 pomoc\u00ed p\u0159edkontace.\" width=\"983\" height=\"764\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/prijeti-dlouhodobe-zalohy-na-bankovni-s3.jpg 983w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/prijeti-dlouhodobe-zalohy-na-bankovni-s3-300x233.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/prijeti-dlouhodobe-zalohy-na-bankovni-s3-150x117.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/prijeti-dlouhodobe-zalohy-na-bankovni-s3-768x597.jpg 768w\" sizes=\"auto, (max-width: 983px) 100vw, 983px\" \/><figcaption id=\"caption-attachment-16005\" class=\"wp-caption-text\">P\u0159ijet\u00ed dlouhodob\u00e9 z\u00e1lohy na bankovn\u00ed \u00fa\u010det v\u00a0Money S3 \u00fa\u010dtovan\u00e9 pomoc\u00ed p\u0159edkontace.<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtov\u00e1 t\u0159\u00edda 3 &#8211; z\u00fa\u010dtovac\u00ed vztahy P\u0159ijat\u00e9 z\u00e1lohy P\u0159ijet\u00ed z\u00e1lohy p\u0159edstavuje zv\u00fd\u0161en\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f na stran\u011b jedn\u00e9 a vznik z\u00e1vazku (povinnosti) z\u00fa\u010dtovat p\u0159ijatou z\u00e1lohu v\u00a0budoucnosti &#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-16004","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\/16004","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=16004"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16004\/revisions"}],"predecessor-version":[{"id":17755,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16004\/revisions\/17755"}],"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=16004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}