{"id":18215,"date":"2025-12-10T07:00:00","date_gmt":"2025-12-10T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18215"},"modified":"2025-12-01T13:16:24","modified_gmt":"2025-12-01T12:16:24","slug":"jak-uctovat-naklady-vynosy-prijmy-a-vydaje-pristich-obdobi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-naklady-vynosy-prijmy-a-vydaje-pristich-obdobi\/","title":{"rendered":"Jak \u00fa\u010dtovat n\u00e1klady, v\u00fdnosy, p\u0159\u00edjmy a v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed"},"content":{"rendered":"<h2>\u00da\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f<\/h2>\n<p>Pro zabezpe\u010den\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv (v praxi nej\u010dast\u011bji \u00fa\u010det 381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed).\u00a0Jedn\u00e1 se o \u00fa\u010det rozvahov\u00fd aktivn\u00ed, kter\u00fd podl\u00e9h\u00e1 inventarizaci na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fddajov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>\u00dahrada n\u00e1jemn\u00e9ho na p\u0159\u00ed\u0161t\u00ed \u00fa\u010detn\u00ed obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>381<\/p>\n<\/td>\n<td>\n<p>211<\/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 n\u00e1jemn\u00e9ho v\u00a0p\u0159\u00ed\u0161t\u00edm \u00fa\u010detn\u00edm obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>518<\/p>\n<\/td>\n<td>\n<p>381<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00fdnos\u016f<\/h2>\n<p>Pro zabezpe\u010den\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00fdnos\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv (v praxi nej\u010dast\u011bji \u00fa\u010det 384 \u2013 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed).\u00a0Jedn\u00e1 se o \u00fa\u010det rozvahov\u00fd pasivn\u00ed, kter\u00fd podl\u00e9h\u00e1 inventarizaci na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>P\u0159\u00edjmov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>P\u0159\u00edjem n\u00e1jemn\u00e9ho na p\u0159\u00ed\u0161t\u00ed \u00fa\u010detn\u00ed obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<td>\n<p>384<\/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 n\u00e1jemn\u00e9ho v\u00a0p\u0159\u00ed\u0161t\u00edm \u00fa\u010detn\u00edm obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>384<\/p>\n<\/td>\n<td>\n<p>602<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u010casov\u00e9 rozli\u0161en\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f vypl\u00fdv\u00e1 z\u00a0akru\u00e1ln\u00edho principu podvojn\u00e9ho \u00fa\u010detnictv\u00ed, tj. respektov\u00e1n\u00ed obecn\u00e9 \u00fa\u010detn\u00ed z\u00e1sady v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti s\u00a0p\u0159\u00edslu\u0161n\u00fdm \u00fa\u010detn\u00edm obdob\u00edm. Typick\u00fdm znakem pro pou\u017eit\u00ed n\u011bkter\u00e9ho z\u00a0\u00fa\u010dt\u016f \u010dasov\u00e9ho rozli\u0161en\u00ed (n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, p\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed) je sou\u010dasn\u00e1 p\u0159esn\u00e1 znalost t\u0159\u00ed informac\u00ed: 1. p\u0159esn\u00e9 \u010d\u00e1stky, 2. p\u0159esn\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed a 3. p\u0159esn\u00e9ho \u00fa\u010delu.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed p\u0159\u00edjm\u016f<\/h2>\n<p>Pro zabezpe\u010den\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed p\u0159\u00edjm\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv (v praxi nej\u010dast\u011bji \u00fa\u010det 385 \u2013 P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed).\u00a0Jedn\u00e1 se o \u00fa\u010det rozvahov\u00fd aktivn\u00ed, kter\u00fd podl\u00e9h\u00e1 inventarizaci na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/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>N\u00e1jemn\u00e9 u pronaj\u00edmatele za aktu\u00e1ln\u00ed m\u011bs\u00edc, kter\u00e9 bude p\u0159ijato a\u017e v\u00a0p\u0159\u00ed\u0161t\u00edm roce<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>385<\/p>\n<\/td>\n<td>\n<p>602<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>P\u0159\u00edjmov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>P\u0159ijato n\u00e1jemn\u00e9 v\u00a0p\u0159\u00ed\u0161t\u00edm roce za p\u0159edchoz\u00ed \u00fa\u010detn\u00ed obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<td>\n<p>385<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00fddaj\u016f<\/h2>\n<p>Pro zabezpe\u010den\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00fddaj\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv (v praxi nej\u010dast\u011bji \u00fa\u010det 383 \u2013 V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed).\u00a0Jedn\u00e1 se o \u00fa\u010det rozvahov\u00fd pasivn\u00ed, kter\u00fd podl\u00e9h\u00e1 inventarizaci na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/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>N\u00e1jemn\u00e9 u n\u00e1jemce za aktu\u00e1ln\u00ed m\u011bs\u00edc, kter\u00e9 bude zaplaceno a\u017e v\u00a0p\u0159\u00ed\u0161t\u00edm roce<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>518<\/p>\n<\/td>\n<td>\n<p>383<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fddajov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Uhrazeno n\u00e1jemn\u00e9 v\u00a0p\u0159\u00ed\u0161t\u00edm roce za p\u0159edchoz\u00ed \u00fa\u010detn\u00ed obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>K\u010d 15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>383<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_18217\" aria-describedby=\"caption-attachment-18217\" style=\"width: 820px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-18217\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/12\/vydajovy-pokladni-doklad-s3.png\" alt=\"N\u00e1hled na za\u00fa\u010dtov\u00e1n\u00ed pokladn\u00edho dokladu a roz\u00fa\u010dtovac\u00ed polo\u017eku platbu n\u00e1jemn\u00e9ho p\u0159\u00ed\u0161t\u00edho \u00fa\u010detn\u00edho obdob\u00ed.\" width=\"820\" height=\"653\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/12\/vydajovy-pokladni-doklad-s3.png 820w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/12\/vydajovy-pokladni-doklad-s3-300x239.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/12\/vydajovy-pokladni-doklad-s3-150x119.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/12\/vydajovy-pokladni-doklad-s3-768x612.png 768w\" sizes=\"auto, (max-width: 820px) 100vw, 820px\" \/><figcaption id=\"caption-attachment-18217\" class=\"wp-caption-text\">N\u00e1hled na za\u00fa\u010dtov\u00e1n\u00ed pokladn\u00edho dokladu a roz\u00fa\u010dtovac\u00ed polo\u017eku platbu n\u00e1jemn\u00e9ho p\u0159\u00ed\u0161t\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/figcaption><\/figure>\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>\u00da\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f Pro zabezpe\u010den\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f se pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv (v praxi nej\u010dast\u011bji \u00fa\u010det &#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":[362],"class_list":["post-18215","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\/18215","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=18215"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18215\/revisions"}],"predecessor-version":[{"id":18218,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18215\/revisions\/18218"}],"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=18215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}