{"id":17815,"date":"2025-08-13T07:00:00","date_gmt":"2025-08-13T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17815"},"modified":"2025-08-12T11:31:15","modified_gmt":"2025-08-12T09:31:15","slug":"jak-uctovat-zalohy-a-zalohove-faktury","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-zalohy-a-zalohove-faktury\/","title":{"rendered":"Jak \u00fa\u010dtovat z\u00e1lohy a z\u00e1lohov\u00e9 faktury"},"content":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed poskytnut\u00fdch z\u00e1loh<\/h2>\n

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 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. Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch je tedy d\u016fvod poskytnut\u00ed z\u00e1lohy.<\/p>\n

Nutno zd\u016fraznit, \u017ee o z\u00e1lohov\u00fdch faktur\u00e1ch vystaven\u00fdch se ne\u00fa\u010dtuje.<\/p>\n

Jednotliv\u00e9 typy poskytnut\u00fdch z\u00e1loh lze zachytit n\u00e1sleduj\u00edc\u00edmi zp\u016fsoby:<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n

\n

Text<\/strong><\/p>\n<\/td>\n

\n

\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n

\n

MD<\/strong><\/p>\n<\/td>\n

\n

D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

05x<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed z\u00e1sob<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

15x<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

25x<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed slu\u017eeb nebo energi\u00ed<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

314<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Poskytnut\u00e1 z\u00e1loha zam\u011bstnanci<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

335<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Poskytnut\u00e1 z\u00e1loha na jednotliv\u00e9 dan\u011b<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

34x<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed p\u0159ijat\u00fdch z\u00e1loh<\/h2>\n

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. Na stran\u011b jedn\u00e9 tedy \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, tj. \u00fa\u010dtujeme o vzniku pasiva (ve prosp\u011bch, D).<\/p>\n

Krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh p\u0159ijat\u00fdch je \u010dasov\u00fd okam\u017eik, do n\u011bho\u017e m\u00e1 b\u00fdt p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtov\u00e1na. 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

Nutno zd\u016fraznit, \u017ee o z\u00e1lohov\u00fdch faktur\u00e1ch p\u0159ijat\u00fdch se ne\u00fa\u010dtuje.<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n

\n

Text<\/strong><\/p>\n<\/td>\n

\n

\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n

\n

MD<\/strong><\/p>\n<\/td>\n

\n

D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

P\u0159ijet\u00ed dlouhodob\u00e9 z\u00e1lohy<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n

\n

475<\/p>\n<\/td>\n<\/tr>\n

\n

P\u0159\u00edjmov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159ijet\u00ed kr\u00e1tkodob\u00e9 z\u00e1lohy<\/p>\n<\/td>\n

\n

12.000,–<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n

\n

324<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

\n
\n
\n Tip redakce\n <\/div>\n
\n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
\n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
\n \"Money\n <\/div>\n\t\t<\/div>\n \n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed poskytnut\u00fdch z\u00e1loh 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. …<\/p>\n","protected":false},"author":12,"featured_media":17816,"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":[362],"class_list":["post-17815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17815","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=17815"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17815\/revisions"}],"predecessor-version":[{"id":17820,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17815\/revisions\/17820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17816"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}