{"id":17840,"date":"2025-08-22T07:00:00","date_gmt":"2025-08-22T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17840"},"modified":"2025-08-14T09:15:48","modified_gmt":"2025-08-14T07:15:48","slug":"jak-uctovat-nevyfakturovane-dodavky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-nevyfakturovane-dodavky\/","title":{"rendered":"Jak \u00fa\u010dtovat nevyfakturovan\u00e9 dod\u00e1vky"},"content":{"rendered":"<p>Tyto \u00fa\u010dty (111 \u2013 Po\u0159\u00edzen\u00ed materi\u00e1lu, 131 \u2013 Po\u0159\u00edzen\u00ed zbo\u017e\u00ed) jsou specifick\u00e9 t\u00edm, \u017ee k rozvahov\u00e9mu dni nesm\u011bj\u00ed vykazovat nenulov\u00fd kone\u010dn\u00fd stav. K zabezpe\u010den\u00ed tohoto pravidla slou\u017e\u00ed institut \u201eZ\u00e1soby na cest\u011b\u201c a \u201eNevyfakturovan\u00e9 dod\u00e1vky\u201c. V p\u0159\u00edpad\u011b nevyfakturovan\u00fdch dod\u00e1vek se zpravidla vyu\u017e\u00edv\u00e1 \u00fa\u010dtov\u00e1n\u00ed pomoc\u00ed tzv. dohadn\u00fdch polo\u017eek pasivn\u00edch, kter\u00e9 nahrazuj\u00ed jist\u00fd dluh z titulu faktury p\u0159ijat\u00e9.<\/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>Tvorba dohadn\u00e9 polo\u017eky pasivn\u00ed na n\u00e1kup zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>389<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Faktura p\u0159ijat\u00e1<\/p>\n<\/td>\n<td>\n<p>Faktura p\u0159ijat\u00e1 v\u00a0dal\u0161\u00edm \u00fa\u010detn\u00edm obdob\u00ed za nakoupen\u00e9 zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>389<\/p>\n<\/td>\n<td>\n<p>321<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Za\u00fa\u010dtov\u00e1n\u00ed p\u0159edpisu dan\u011b z\u00a0p\u0159\u00edjm\u016f pomoc\u00ed z\u00e1vazkov\u00e9ho dokladu v\u00a0Money S3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-17843\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/money-s3-zavazek.jpg\" alt=\"\" width=\"1044\" height=\"537\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/money-s3-zavazek.jpg 1044w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/money-s3-zavazek-300x154.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/money-s3-zavazek-1024x527.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/money-s3-zavazek-150x77.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/money-s3-zavazek-768x395.jpg 768w\" sizes=\"auto, (max-width: 1044px) 100vw, 1044px\" \/><\/p>\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>Tyto \u00fa\u010dty (111 \u2013 Po\u0159\u00edzen\u00ed materi\u00e1lu, 131 \u2013 Po\u0159\u00edzen\u00ed zbo\u017e\u00ed) jsou specifick\u00e9 t\u00edm, \u017ee k rozvahov\u00e9mu dni nesm\u011bj\u00ed vykazovat nenulov\u00fd kone\u010dn\u00fd stav. K zabezpe\u010den\u00ed tohoto &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17844,"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":[361],"class_list":["post-17840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-zasob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17840","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=17840"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17840\/revisions"}],"predecessor-version":[{"id":17846,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17840\/revisions\/17846"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17844"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}