{"id":17856,"date":"2025-08-28T07:00:00","date_gmt":"2025-08-28T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17856"},"modified":"2025-08-14T09:15:17","modified_gmt":"2025-08-14T07:15:17","slug":"jak-uctovat-zbozi-a-material","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-zbozi-a-material\/","title":{"rendered":"Jak \u00fa\u010dtovat zbo\u017e\u00ed a materi\u00e1l"},"content":{"rendered":"

Pokud je kupuj\u00edc\u00ed pl\u00e1tce DPH a spln\u00ed podm\u00ednky dle z\u00e1kona \u010d. 235\/2004 Sb., o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen ZDPH), m\u016f\u017ee uplatnit n\u00e1rok na odpo\u010det DPH na MD (\u00fa\u010det 343 \u2013 DPH).<\/p>\n

Rozli\u0161ujeme jednotliv\u00e9 zp\u016fsoby po\u0159\u00edzen\u00ed z\u00e1sob:<\/p>\n

\u00da\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed zbo\u017e\u00ed n\u00e1kupem<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b koup\u011b je proti\u00fa\u010dtem \u00fa\u010dt\u016f po\u0159\u00edzen\u00ed z\u00e1sob zpravidla \u00fa\u010det:<\/p>\n

321 \u2013 Dodavatel\u00e9 (faktura p\u0159ijat\u00e1 za nakoupen\u00e9 z\u00e1soby),<\/p>\n

211 – Pokladna (drobn\u00e9 vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady hrazen\u00e9 p\u0159\u00edmo z\u00a0pokladny).<\/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

Faktura p\u0159ijat\u00e1<\/p>\n<\/td>\n

\n

Po\u0159\u00edzen\u00ed materi\u00e1lu \/ zbo\u017e\u00ed<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

111 (131)<\/p>\n<\/td>\n

\n

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

\n

\u00a0<\/p>\n<\/td>\n

\n

DPH<\/p>\n<\/td>\n

\n

2.100,–<\/p>\n<\/td>\n

\n

343<\/p>\n<\/td>\n

\n

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

\u00da\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed vlastn\u00ed v\u00fdrobou<\/h2>\n

Pokud firma vytv\u00e1\u0159\u00ed materi\u00e1l \u010di zbo\u017e\u00ed vlastn\u00ed \u010dinnost\u00ed, je nutn\u00e9 vynalo\u017een\u00e9 n\u00e1klady na po\u0159\u00edzen\u00ed aktivovat do vstupn\u00ed ceny z\u00e1sob, k\u00a0\u010demu\u017e slou\u017e\u00ed od 1. 1. 2016 \u00fa\u010dty aktivac\u00ed v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 skupiny 58 (\u00fa\u010det 585 \u2013 Aktivace materi\u00e1lu a zbo\u017e\u00ed).<\/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

R\u016fzn\u00e9 \u00fa\u010detn\u00ed doklady<\/p>\n<\/td>\n

\n

Vynalo\u017een\u00e9 n\u00e1klady na v\u00fdrobu<\/p>\n<\/td>\n

\n

40.000,–<\/p>\n<\/td>\n

\n

5xx (r\u016fzn\u00e9 n\u00e1kladov\u00e9 \u00fa\u010dty)<\/p>\n<\/td>\n

\n

R\u016fzn\u00e9 \u00fa\u010dty<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Aktivace n\u00e1klad\u016f vlastn\u00ed v\u00fdroby<\/p>\n<\/td>\n

\n

40.000,–<\/p>\n<\/td>\n

\n

111 \/ 131<\/p>\n<\/td>\n

\n

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

\u00da\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed darov\u00e1n\u00edm<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b nabyt\u00ed z\u00e1sob darov\u00e1n\u00edm p\u0159edstavuje p\u0159ijat\u00fd dar \u00fa\u010detn\u00ed v\u00fdnos, proto \u00fa\u010dtujeme v\u00a0tomto p\u0159\u00edpad\u011b ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 t\u0159\u00eddy 6, konkr\u00e9tn\u011b na \u00fa\u010det 648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy.<\/p>\n

\u00da\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edho p\u0159ebytku<\/h2>\n

Pokud je v\u00a0r\u00e1mci inventarizace zji\u0161t\u011bn inventariza\u010dn\u00ed p\u0159ebytek z\u00e1sob materi\u00e1lu nebo zbo\u017e\u00ed, \u00fa\u010dtujeme jej ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 t\u0159\u00eddy 6, konkr\u00e9tn\u011b na \u00fa\u010det 648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy.<\/p>\n

\u00da\u010dtov\u00e1n\u00ed vkladem do podnik\u00e1n\u00ed OSV\u010c \u2013 \u00fa\u010detn\u00ed jednotky<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b, \u017ee je \u00fa\u010detn\u00ed jednotkou fyzick\u00e1 osoba \u2013 OSV\u010c a vlo\u017e\u00ed ze soukrom\u00e9ho majetku n\u011bkterou polo\u017eku do obchodn\u00edho majetku, \u00fa\u010dtujeme ve prosp\u011bch (D) \u00fa\u010dtu 491 \u2013 \u00da\u010det individu\u00e1ln\u00edho podnikatele.<\/p>\n

Karta majetku pozemku s\u00a0p\u0159ipraven\u00fdmi pohyby za\u0159azen\u00ed a vy\u0159azen\u00ed pro za\u00fa\u010dtov\u00e1n\u00ed na z\u00e1kladn\u011b nastaven\u00fdch prim\u00e1rn\u00edch \u00fa\u010dt\u016f a protipohyb\u016f. Generov\u00e1n\u00ed intern\u00edch doklad\u016f provedeme pomoc\u00ed tla\u010d\u00edtka za\u00fa\u010dtovat majetek v\u00a0seznamu majetku.<\/strong><\/p>\n

\"\"<\/p>\n\n\n

\n
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\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":"

Pokud je kupuj\u00edc\u00ed pl\u00e1tce DPH a spln\u00ed podm\u00ednky dle z\u00e1kona \u010d. 235\/2004 Sb., o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen ZDPH), m\u016f\u017ee uplatnit n\u00e1rok na odpo\u010det …<\/p>\n","protected":false},"author":12,"featured_media":17857,"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-17856","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\/17856","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=17856"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17856\/revisions"}],"predecessor-version":[{"id":17859,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17856\/revisions\/17859"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17857"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}