{"id":18205,"date":"2025-12-05T07:00:00","date_gmt":"2025-12-05T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18205"},"modified":"2025-11-28T19:42:02","modified_gmt":"2025-11-28T18:42:02","slug":"jak-uctovat-pujcky-od-vuci-spolecnikum","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-pujcky-od-vuci-spolecnikum\/","title":{"rendered":"Jak \u00fa\u010dtovat p\u016fj\u010dky od \/ v\u016f\u010di spole\u010dn\u00edk\u016fm"},"content":{"rendered":"<p>P\u016fj\u010dky, kter\u00e9 poskytuje spole\u010dn\u00edk obchodn\u00ed spole\u010dnosti, se zpravidla \u00fa\u010dtuj\u00ed s\u00a0vyu\u017eit\u00edm \u00fa\u010dtov\u00e9 skupiny 36 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm, nej\u010dast\u011bji \u00fa\u010dtu 366 \u2013 Ostatn\u00ed z\u00e1vazky ke spole\u010dn\u00edk\u016fm obchodn\u00ed korporace, s\u00a0vyu\u017eit\u00edm vhodn\u00e9 analytick\u00e9 evidence. P\u0159\u00edpadn\u00e9 dluhy z\u00a0titulu \u00farok\u016f se \u00fa\u010dtuj\u00ed na stejn\u00fd syntetick\u00fd \u00fa\u010det se speci\u00e1ln\u00ed analytickou evidenc\u00ed.<\/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>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>Poskytnut\u00e1 p\u016fj\u010dka spole\u010dn\u00edkovi<\/p>\n<\/td>\n<td>\n<p>10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>355<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>P\u0159ijat\u00e1 p\u016fj\u010dka od spole\u010dn\u00edka<\/p>\n<\/td>\n<td>\n<p>15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<td>\n<p>365<\/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>P\u016fj\u010dky, kter\u00e9 poskytuje spole\u010dn\u00edk obchodn\u00ed spole\u010dnosti, se zpravidla \u00fa\u010dtuj\u00ed s\u00a0vyu\u017eit\u00edm \u00fa\u010dtov\u00e9 skupiny 36 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm, nej\u010dast\u011bji \u00fa\u010dtu 366 \u2013 Ostatn\u00ed z\u00e1vazky ke spole\u010dn\u00edk\u016fm &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18206,"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":[362],"class_list":["post-18205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18205","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=18205"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18205\/revisions"}],"predecessor-version":[{"id":18207,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18205\/revisions\/18207"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18206"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}