{"id":18411,"date":"2026-01-19T07:00:00","date_gmt":"2026-01-19T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18411"},"modified":"2026-01-13T11:32:12","modified_gmt":"2026-01-13T10:32:12","slug":"jak-uctovat-kratkodoby-financni-majetek","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-kratkodoby-financni-majetek\/","title":{"rendered":"Jak \u00fa\u010dtovat kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek"},"content":{"rendered":"<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><strong>Z\u00a0hlediska \u00fa\u010dtov\u00e1n\u00ed nalezneme kr\u00e1tkodob\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry na zejm\u00e9na na \u00fa\u010dtu:<\/strong><\/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<p>Poj\u010fme si p\u0159edstavit z\u00e1kladn\u00ed \u00fa\u010detn\u00ed operace spojen\u00e9 s\u00a0majetkov\u00fdmi cenn\u00fdmi pap\u00edry:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed p\u0159\u00edpad<\/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>Koup\u011b akcie s\u00a0\u00famyslem jej\u00edho prodeje do jednoho roku (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>45.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Zaplacena provize obchodn\u00edkovi s\u00a0cenn\u00fdmi pap\u00edry (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>1.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00dahrada n\u00e1kupu akci\u00ed (VB\u00da)<\/p>\n<\/td>\n<td>\n<p>45.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00dabytek akci\u00ed v\u00a0d\u016fsledku prodeje (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>46.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>561<\/p>\n<\/td>\n<td>\n<p>251<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Tr\u017eba z\u00a0prodeje akci\u00ed (V\u00daD)<\/p>\n<\/td>\n<td>\n<p>52.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>378<\/p>\n<\/td>\n<td>\n<p>661<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>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. Z\u00a0hlediska \u00fa\u010dtov\u00e1n\u00ed nalezneme kr\u00e1tkodob\u00e9 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18413,"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-18411","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\/18411","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=18411"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18411\/revisions"}],"predecessor-version":[{"id":18412,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18411\/revisions\/18412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18413"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}