{"id":17881,"date":"2025-09-05T07:00:00","date_gmt":"2025-09-05T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17881"},"modified":"2025-08-14T13:20:41","modified_gmt":"2025-08-14T11:20:41","slug":"jak-na-uctovani-drobneho-dlouhodobeho-majetek","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-na-uctovani-drobneho-dlouhodobeho-majetek\/","title":{"rendered":"Jak na \u00fa\u010dtov\u00e1n\u00ed drobn\u00e9ho dlouhodob\u00e9ho majetek"},"content":{"rendered":"

\u00da\u010detn\u00ed jednotka v\u00a0takov\u00e9m p\u0159\u00edpad\u011b bu\u010f \u00fa\u010dtuje na \u00fa\u010det 501 \u2013 Spot\u0159eba materi\u00e1lu nebo danou slo\u017eku za\u0159ad\u00ed do dlouhodob\u00e9ho majetku, av\u0161ak optikou tzv. drobn\u00e9ho dlouhodob\u00e9ho nehmotn\u00e9ho majetku, resp. drobn\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku. Drobn\u00fd dlouhodob\u00fd majetek se bude n\u00e1sledn\u011b \u00fa\u010detn\u011b odpisovat, pokud se nejedn\u00e1 o majetkovou slo\u017eku vylou\u010denou z\u00a0odpisov\u00e1n\u00ed.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed drobn\u00e9ho dlouhodob\u00e9ho majetku<\/p>\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

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

\n

N\u00e1kup mobiln\u00edho telefonu (\u00fa\u010detn\u00ed jednotka za\u0159azuje do drobn\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku)<\/p>\n<\/td>\n

\n

20.000,–<\/p>\n<\/td>\n

\n

042<\/p>\n<\/td>\n

\n

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

\n

Intern\u00ed doklad<\/p>\n<\/td>\n

\n

Protokol o za\u0159azen\u00ed<\/p>\n<\/td>\n

\n

20.000,–<\/p>\n<\/td>\n

\n

022<\/p>\n<\/td>\n

\n

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

\n

Intern\u00ed doklad<\/p>\n<\/td>\n

\n

\u00da\u010detn\u00ed odpis ve v\u00fd\u0161i 25 % vstupn\u00ed ceny<\/p>\n<\/td>\n

\n

5.000,–<\/p>\n<\/td>\n

\n

551<\/p>\n<\/td>\n

\n

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

Tvorba faktury vystaven\u00e9 za \u00daroky z\u00a0prodlen\u00ed k\u00a0p\u0159edchoz\u00ed faktu\u0159e s\u00a0vazbou pomoc\u00ed p\u00e1rovac\u00edho symbolu p\u016fvodn\u00ed faktury pro sjednocen\u00e9 sledov\u00e1n\u00ed v\u00a0saldu.<\/strong><\/p>\n

\"\"<\/p>\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\u010detn\u00ed jednotka v\u00a0takov\u00e9m p\u0159\u00edpad\u011b bu\u010f \u00fa\u010dtuje na \u00fa\u010det 501 \u2013 Spot\u0159eba materi\u00e1lu nebo danou slo\u017eku za\u0159ad\u00ed do dlouhodob\u00e9ho majetku, av\u0161ak optikou tzv. drobn\u00e9ho dlouhodob\u00e9ho nehmotn\u00e9ho …<\/p>\n","protected":false},"author":12,"featured_media":17883,"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":[367,361],"class_list":["post-17881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-majetku","tag-uctovani-zasob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17881","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=17881"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17881\/revisions"}],"predecessor-version":[{"id":17884,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17881\/revisions\/17884"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17883"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}