{"id":17818,"date":"2025-08-14T07:00:00","date_gmt":"2025-08-14T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17818"},"modified":"2025-08-12T11:31:22","modified_gmt":"2025-08-12T09:31:22","slug":"jak-na-uctovani-nahrady-skody","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-na-uctovani-nahrady-skody\/","title":{"rendered":"Jak na \u00fa\u010dtov\u00e1n\u00ed n\u00e1hrady \u0161kody"},"content":{"rendered":"<p>Tzv. \u0161koda nast\u00e1v\u00e1 v\u00a0\u00fa\u010detnictv\u00ed v\u00a0p\u0159\u00edpad\u011b, \u017ee v\u00a0d\u016fsledku po\u0161kozen\u00ed nebo poni\u010den\u00ed majetkov\u00e9 slo\u017eky doch\u00e1z\u00ed k\u00a0jej\u00edmu vy\u0159azen\u00ed. Nav\u00edc plat\u00ed z\u00e1sada, \u017ee se mus\u00ed jednat o majetek, kter\u00fd \u00fa\u010detn\u00ed jednotka fakticky vlastn\u00ed.<\/p>\n<p>Pokud v\u0161ak \u00fa\u010detn\u00ed jednotka po\u0161kod\u00ed, poni\u010d\u00ed nebo zp\u016fsob\u00ed \u0161kodu jin\u00e9mu podnikateli, m\u016f\u017ee b\u00fdt d\u016fsledkem toho obdr\u017een\u00ed faktury na tzv. n\u00e1hradu \u0161kody od podnikatelsk\u00e9ho subjektu, kter\u00e9mu \u0161koda vznikla. O n\u00e1hrad\u011b \u0161kody se \u00fa\u010dtuje zpravidla n\u00ed\u017ee uveden\u00fdm zp\u016fsobem.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>MD<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Faktura p\u0159ijat\u00e1 na n\u00e1hradu \u0161kody<\/p>\n<\/td>\n<td>\n<p>15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>548<\/p>\n<\/td>\n<td>\n<p>321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu: \u00dahrada faktury p\u0159ijat\u00e9 na n\u00e1hradu \u0161kody<\/p>\n<\/td>\n<td>\n<p>15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>321<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\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\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tzv. \u0161koda nast\u00e1v\u00e1 v\u00a0\u00fa\u010detnictv\u00ed v\u00a0p\u0159\u00edpad\u011b, \u017ee v\u00a0d\u016fsledku po\u0161kozen\u00ed nebo poni\u010den\u00ed majetkov\u00e9 slo\u017eky doch\u00e1z\u00ed k\u00a0jej\u00edmu vy\u0159azen\u00ed. Nav\u00edc plat\u00ed z\u00e1sada, \u017ee se mus\u00ed jednat o majetek, kter\u00fd &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17827,"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":[405,362],"class_list":["post-17818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-nakladu","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17818","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=17818"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17818\/revisions"}],"predecessor-version":[{"id":17819,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17818\/revisions\/17819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17827"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}