{"id":18397,"date":"2026-01-16T07:00:00","date_gmt":"2026-01-16T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18397"},"modified":"2026-01-09T19:43:27","modified_gmt":"2026-01-09T18:43:27","slug":"jak-uctovat-cenne-papiry","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-cenne-papiry\/","title":{"rendered":"Jak \u00fa\u010dtovat cenn\u00e9 pap\u00edry"},"content":{"rendered":"<p>Majetkov\u00e9 cenn\u00e9 pap\u00edry, kter\u00e9 se nach\u00e1zej\u00ed v\u00a0rozvaze na stran\u011b aktiv, m\u016f\u017eeme prim\u00e1rn\u011b \u010dlenit z\u00a0\u010dasov\u00e9ho hlediska na kr\u00e1tkodob\u00e9 a dlouhodob\u00e9.<\/p>\n<p>Kr\u00e1tkodob\u00fd cenn\u00fd pap\u00edr je po\u0159izov\u00e1n \u00fa\u010detn\u00ed jednotkou za \u00fa\u010delem obchodov\u00e1n\u00ed s\u00a0n\u00edm ve snaze generovat zisk v\u00a0kr\u00e1tkodob\u00e9m \u010dasov\u00e9m obdob\u00ed, maxim\u00e1ln\u011b dvan\u00e1ct m\u011bs\u00edc\u016f.<\/p>\n<p>Dlouhodob\u00fd cenn\u00fd pap\u00edr po\u0159izuje \u00fa\u010detn\u00ed jednotka za \u00fa\u010delem jeho dr\u017eby po dobu del\u0161\u00ed ne\u017e dvan\u00e1ct m\u011bs\u00edc\u016f.<\/p>\n<p>Majetkov\u00fd cenn\u00fd pap\u00edr odr\u00e1\u017e\u00ed vlastnick\u00e9 a rozhodovac\u00ed pr\u00e1vo, kter\u00e9 plyne z\u00a0pod\u00edlu vlo\u017een\u00e9ho kapit\u00e1lu do obchodn\u00ed spole\u010dnosti nebo dru\u017estva. Zakl\u00e1d\u00e1 n\u00e1rok na v\u00fdnos z\u00a0vlo\u017een\u00e9ho kapit\u00e1lu v\u00a0podob\u011b pod\u00edl\u016f na zisku.<\/p>\n<p>Z\u00a0hlediska \u00fa\u010dtov\u00e1n\u00ed nalezneme dlouhodob\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry na \u00fa\u010dtech:<\/p>\n<p>061 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba (rozhoduj\u00edc\u00ed vliv)<\/p>\n<p>062 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly v\u00a0\u00fa\u010detn\u00edch jednotk\u00e1ch pod podstatn\u00fdm vlivem (podstatn\u00fd vliv)<\/p>\n<p>063 \u2013 Cenn\u00e9 pap\u00edry s\u00a0men\u0161inov\u00fdm vlivem<\/p>\n<p>Ovl\u00e1daj\u00edc\u00ed osobou je podle z\u00e1kona \u010d. 90\/2012, o obchodn\u00edch korporac\u00edch, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, osoba, kter\u00e1:<\/p>\n<ul>\n<li>je v\u011bt\u0161inov\u00fdm spole\u010dn\u00edkem (disponuje v\u00edce ne\u017e 50 % hlasovac\u00edch pr\u00e1v) a m\u016f\u017ee p\u0159\u00edmo \u010di nep\u0159\u00edmo uplat\u0148ovat rozhoduj\u00edc\u00ed vliv, nebo<\/li>\n<li>m\u016f\u017ee jmenovat nebo odvolat v\u011bt\u0161inu osob, kter\u00e9 jsou \u010dleny statut\u00e1rn\u00edho org\u00e1nu obchodn\u00ed korporace nebo osobami v\u00a0obdobn\u00e9m postaven\u00ed nebo \u010dleny kontroln\u00edho org\u00e1nu obchodn\u00ed korporace, jej\u00edm\u017e je spole\u010dn\u00edkem, nebo m\u016f\u017ee toto jmenov\u00e1n\u00ed nebo odvol\u00e1n\u00ed prosadit,<\/li>\n<li>jedn\u00e1 ve shod\u011b s\u00a0jin\u00fdmi osobami a spole\u010dn\u011b nakl\u00e1daj\u00ed pod\u00edlem na hlasovac\u00edch pr\u00e1vech p\u0159edstavuj\u00edc\u00edm alespo\u0148 40 % v\u0161ech hlas\u016f v\u00a0obchodn\u00ed korporaci, leda\u017ee stejn\u00fdm nebo vy\u0161\u0161\u00edm pod\u00edlem nakl\u00e1d\u00e1 jin\u00e1 osoba nebo jin\u00e9 osoby jednaj\u00edc\u00ed ve shod\u011b,<\/li>\n<li>sama nebo spole\u010dn\u011b s\u00a0osobami jednaj\u00edc\u00edmi s\u00a0n\u00ed ve shod\u011b z\u00edsk\u00e1 pod\u00edl na hlasovac\u00edch pr\u00e1vech p\u0159edstavuj\u00edc\u00ed alespo\u0148 30 % v\u0161ech hlas\u016f v\u00a0obchodn\u00ed korporaci a tento pod\u00edl p\u0159edstavoval na posledn\u00edch t\u0159ech po sob\u011b jdouc\u00edch jedn\u00e1n\u00edch nejvy\u0161\u0161\u00edho org\u00e1nu t\u00e9to osoby v\u00edce ne\u017e polovinu hlasovac\u00edch pr\u00e1v p\u0159\u00edtomn\u00fdch osob.<\/li>\n<\/ul>\n<p>Podstatn\u00fdm vlivem se podle Zo\u00da rozum\u00ed takov\u00fd v\u00fdznamn\u00fd vliv na \u0159\u00edzen\u00ed nebo provozov\u00e1n\u00ed podniku, jen\u017e nen\u00ed vlivem v\u00a0ovl\u00e1dan\u00e9 osob\u011b. Nen\u00ed-li prok\u00e1z\u00e1n opak, pova\u017euje se za podstatn\u00fd vliv dispozice nejm\u00e9n\u011b s\u00a020 % hlasovac\u00edch pr\u00e1v.<\/p>\n<p>Z\u00a0hlediska \u00fa\u010dtov\u00e1n\u00ed nalezneme kr\u00e1tkodob\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry na zejm\u00e9na na \u00fa\u010dtu:<\/p>\n<p>251 \u2013 Majetkov\u00e9 cenn\u00e9 pap\u00edry k obchodov\u00e1n\u00ed<\/p>\n<p>252 \u2013 Vlastn\u00ed akcie<\/p>\n<p>V\u00a0t\u00e9to souvislosti je dobr\u00e9 zm\u00ednit \u00fa\u010dty, na kter\u00e9 se \u00fa\u010dtuj\u00ed v\u00fdnosy plynouc\u00ed z\u00a0dr\u017eby cenn\u00fdch pap\u00edr\u016f:<\/p>\n<p>665 \u2013 V\u00fdnosy z\u00a0dlouhodob\u00e9ho finan\u010dn\u00edho majetku<\/p>\n<ul>\n<li>\u00da\u010det slou\u017e\u00ed pro vy\u00fa\u010dtov\u00e1n\u00ed v\u00fdnos\u016f z\u00a0akci\u00ed nebo jin\u00fdch majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f (pod\u00edl na zisku).<\/li>\n<\/ul>\n<p>666 \u2013 V\u00fdnosy z\u00a0kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku<\/p>\n<ul>\n<li>\u00da\u010det slou\u017e\u00ed pro vy\u00fa\u010dtov\u00e1n\u00ed v\u00fdnos\u016f z\u00a0akci\u00ed nebo jin\u00fdch majetkov\u00fdch cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f (pod\u00edl na zisku).<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka (K\u010d)<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>Po\u0159\u00edzen\u00ed akcie za \u00fa\u010delem obchodov\u00e1n\u00ed<\/td>\n<td>10.000,&#8211;<\/td>\n<td>259<\/td>\n<td>379<\/td>\n<\/tr>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>Za\u0159azen\u00ed akcie<\/td>\n<td>10.000,&#8211;<\/td>\n<td>251<\/td>\n<td>259<\/td>\n<\/tr>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>Vy\u0159azen\u00ed akcie z\u00a0d\u016fvodu prodeje<\/td>\n<td>10.000,&#8211;<\/td>\n<td>561<\/td>\n<td>251<\/td>\n<\/tr>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>Tr\u017eba z\u00a0prodeje akcie<\/td>\n<td>14.000,&#8211;<\/td>\n<td>378<\/td>\n<td>661<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_18401\" aria-describedby=\"caption-attachment-18401\" style=\"width: 758px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-18401\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/01\/interni-doklad-money-s3-zauctovani-mezd.png\" alt=\"\u00da\u010dtov\u00e1n\u00ed polo\u017eek mezd pomoc\u00ed roz\u00fa\u010dtovac\u00edch polo\u017eek v intern\u00edm dokladu. \" width=\"758\" height=\"669\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/01\/interni-doklad-money-s3-zauctovani-mezd.png 758w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/01\/interni-doklad-money-s3-zauctovani-mezd-300x265.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/01\/interni-doklad-money-s3-zauctovani-mezd-150x132.png 150w\" sizes=\"auto, (max-width: 758px) 100vw, 758px\" \/><figcaption id=\"caption-attachment-18401\" class=\"wp-caption-text\">\u00da\u010dtov\u00e1n\u00ed polo\u017eek mezd pomoc\u00ed roz\u00fa\u010dtovac\u00edch polo\u017eek v intern\u00edm dokladu.<\/figcaption><\/figure>\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","protected":false},"excerpt":{"rendered":"<p>Majetkov\u00e9 cenn\u00e9 pap\u00edry, kter\u00e9 se nach\u00e1zej\u00ed v\u00a0rozvaze na stran\u011b aktiv, m\u016f\u017eeme prim\u00e1rn\u011b \u010dlenit z\u00a0\u010dasov\u00e9ho hlediska na kr\u00e1tkodob\u00e9 a dlouhodob\u00e9. Kr\u00e1tkodob\u00fd cenn\u00fd pap\u00edr je po\u0159izov\u00e1n \u00fa\u010detn\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18398,"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":[364],"class_list":["post-18397","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-financniho-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18397","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=18397"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18397\/revisions"}],"predecessor-version":[{"id":18402,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18397\/revisions\/18402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18398"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}