{"id":18212,"date":"2025-12-09T07:00:00","date_gmt":"2025-12-09T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18212"},"modified":"2025-12-01T11:44:05","modified_gmt":"2025-12-01T10:44:05","slug":"jak-uctovat-rezervu-na-dan-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-rezervu-na-dan-z-prijmu\/","title":{"rendered":"Jak \u00fa\u010dtovat rezervu na da\u0148 z p\u0159\u00edjm\u016f"},"content":{"rendered":"<p>V\u00a0tomto p\u0159\u00edpad\u011b se pro \u00fa\u010dtov\u00e1n\u00ed tvorby a z\u00fa\u010dtov\u00e1n\u00ed rezervy pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f, v\u00a0praxi nej\u010dast\u011bji \u00fa\u010det 599 \u2013 Zm\u011bna stavu rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>O rezerv\u011b na splatnou da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 599 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezervy na da\u0148 z p\u0159\u00edjm\u016f) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 45 \u2013 Rezervy (v praxi nej\u010dast\u011bji na \u00fa\u010det 454 \u2013 Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p>O rozpou\u0161t\u011bn\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\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<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Tvorba rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/p>\n<\/td>\n<td>\n<p>K\u010d 140.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>599<\/p>\n<\/td>\n<td>\n<p>454<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Rozpu\u0161t\u011bn\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/p>\n<\/td>\n<td>\n<p>K\u010d 140.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>454<\/p>\n<\/td>\n<td>\n<p>599<\/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>V\u00a0tomto p\u0159\u00edpad\u011b se pro \u00fa\u010dtov\u00e1n\u00ed tvorby a z\u00fa\u010dtov\u00e1n\u00ed rezervy pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18213,"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":[404,362],"class_list":["post-18212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18212","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=18212"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18212\/revisions"}],"predecessor-version":[{"id":18214,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18212\/revisions\/18214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18213"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}