{"id":17837,"date":"2025-08-21T07:00:00","date_gmt":"2025-08-21T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17837"},"modified":"2025-08-14T09:15:55","modified_gmt":"2025-08-14T07:15:55","slug":"jak-uctovat-vyrazeni-dlouhodobeho-majetku","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-vyrazeni-dlouhodobeho-majetku\/","title":{"rendered":"Jak \u00fa\u010dtovat vy\u0159azen\u00ed dlouhodob\u00e9ho majetku"},"content":{"rendered":"<p>\u00da\u010dtov\u00e1n\u00ed vy\u0159azen\u00ed dlouhodob\u00e9ho majetku z\u00e1vis\u00ed na skute\u010dnosti, zda se jedn\u00e1 o:<\/p>\n<ul>\n<li>dlouhodob\u00fd majetek neodpisovan\u00fd,<\/li>\n<li>dlouhodob\u00fd majetek odpisovan\u00fd s\u00a0nulovou \u00fa\u010detn\u00ed z\u016fstatkovou cenou p\u0159i vy\u0159azen\u00ed,<\/li>\n<li>dlouhodob\u00fd majetek odpisovan\u00fd s\u00a0nenulovou \u00fa\u010detn\u00ed z\u016fstatkovou cenou p\u0159i vy\u0159azen\u00ed.<\/li>\n<\/ul>\n<p>V\u00a0p\u0159\u00edpad\u011b dlouhodob\u00e9ho majetku neodpisovan\u00e9ho (nap\u0159\u00edklad pozemky) se vy\u0159azen\u00ed \u00fa\u010dtuje bez vyu\u017eit\u00ed \u00fa\u010dt\u016f opr\u00e1vek:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/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>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Vy\u0159azen\u00ed pozemku z\u00a0d\u016fvodu prodeje<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>541<\/p>\n<\/td>\n<td>\n<p>031<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Faktura vystaven\u00e1<\/p>\n<\/td>\n<td>\n<p>Tr\u017eba z\u00a0prodeje pozemku<\/p>\n<\/td>\n<td>\n<p>150.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>311<\/p>\n<\/td>\n<td>\n<p>641<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0p\u0159\u00edpad\u011b dlouhodob\u00e9ho majetku odpisovan\u00e9ho s\u00a0nulovou \u00fa\u010detn\u00ed z\u016fstatkovou cenou se vy\u0159azen\u00ed \u00fa\u010dtuje s\u00a0vyu\u017eit\u00edm \u00fa\u010dt\u016f opr\u00e1vek:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/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>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Vy\u0159azen\u00ed \u00fa\u010detn\u011b odepsan\u00e9ho stroje z\u00a0d\u016fvodu prodeje<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<td>\n<p>022<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0p\u0159\u00edpad\u011b dlouhodob\u00e9ho majetku odpisovan\u00e9ho s\u00a0nenulovou \u00fa\u010detn\u00ed z\u016fstatkovou cenou se vy\u0159azen\u00ed \u00fa\u010dtuje s\u00a0vyu\u017eit\u00edm dvou krok\u016f: 1) z\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny, 2) vlastn\u00ed vy\u0159azen\u00ed majetkov\u00e9 slo\u017eky:<\/p>\n<h2>\u00daplatn\u00fd p\u0159evod (prodej)<\/h2>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/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<thead>\n<tr>\n<td>\n<p>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Z\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>541<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Protokol o vy\u0159azen\u00ed strojn\u00edho za\u0159\u00edzen\u00ed<\/p>\n<\/td>\n<td>\n<p>200.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<td>\n<p>022<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<h2>Fyzick\u00e1 likvidace<\/h2>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/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>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Z\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>551<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Protokol o vy\u0159azen\u00ed strojn\u00edho za\u0159\u00edzen\u00ed<\/p>\n<\/td>\n<td>\n<p>200.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<td>\n<p>022<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Manko, \u0161koda, kr\u00e1de\u017e<\/h2>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/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>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Z\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>549<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Protokol o vy\u0159azen\u00ed strojn\u00edho za\u0159\u00edzen\u00ed<\/p>\n<\/td>\n<td>\n<p>200.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<td>\n<p>022<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Dar<\/h2>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/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>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Z\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>543<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Protokol o vy\u0159azen\u00ed strojn\u00edho za\u0159\u00edzen\u00ed<\/p>\n<\/td>\n<td>\n<p>200.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<td>\n<p>022<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Vy\u0159azen\u00ed p\u0159evodem z\u00a0obchodn\u00edho majetku do soukrom\u00e9ho majetku fyzick\u00e9 osoby, kter\u00e1 vede podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/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>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Z\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e9 ceny<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>491<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Intern\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Protokol o vy\u0159azen\u00ed strojn\u00edho za\u0159\u00edzen\u00ed<\/p>\n<\/td>\n<td>\n<p>200.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>082<\/p>\n<\/td>\n<td>\n<p>022<\/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>\u00da\u010dtov\u00e1n\u00ed vy\u0159azen\u00ed dlouhodob\u00e9ho majetku z\u00e1vis\u00ed na skute\u010dnosti, zda se jedn\u00e1 o: dlouhodob\u00fd majetek neodpisovan\u00fd, dlouhodob\u00fd majetek odpisovan\u00fd s\u00a0nulovou \u00fa\u010detn\u00ed z\u016fstatkovou cenou p\u0159i vy\u0159azen\u00ed, dlouhodob\u00fd majetek &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17841,"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":[367],"class_list":["post-17837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17837","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=17837"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17837\/revisions"}],"predecessor-version":[{"id":17842,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17837\/revisions\/17842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17841"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}