{"id":19292,"date":"2026-09-25T07:00:00","date_gmt":"2026-09-25T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19292"},"modified":"2026-09-24T19:40:07","modified_gmt":"2026-09-24T17:40:07","slug":"jak-uctovat-smenky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-smenky\/","title":{"rendered":"Jak \u00fa\u010dtovat sm\u011bnky"},"content":{"rendered":"

Sm\u011bnky rozli\u0161ujeme tzv. vlastn\u00ed a ciz\u00ed.<\/p>\n

Sm\u011bnka vlastn\u00ed<\/strong> \u2013 v\u00fdstavce v\u00a0n\u00ed bezpodm\u00edne\u010dn\u011b slibuje osob\u011b na sm\u011bnce uveden\u00e9, \u017ee proplat\u00ed ve stanoven\u00e9 dob\u011b a na ur\u010den\u00e9m m\u00edst\u011b sm\u011bne\u010dnou sumu.<\/p>\n

Sm\u011bnka ciz\u00ed<\/strong> \u2013 v\u00fdstavce v\u00a0n\u00ed bezpodm\u00edne\u010dn\u011b p\u0159ikazuje t\u0159et\u00ed osob\u011b (sm\u011bne\u010dn\u00edkovi), aby za n\u011bj osob\u011b ve sm\u011bnce uveden\u00e9 (sm\u011bne\u010dn\u00fd v\u011b\u0159itel) zaplatila ve stanoven\u00e9 dob\u011b a na ur\u010den\u00e9m m\u00edst\u011b sm\u011bne\u010dnou sumu.<\/p>\n

Sm\u011bnka je ch\u00e1p\u00e1na z\u00a0r\u016fzn\u00fdch \u00fahl\u016f pohledu:<\/p>\n

    \n
  1. platebn\u00ed prost\u0159edek,<\/li>\n
  2. cenn\u00fd pap\u00edr,<\/li>\n
  3. zaji\u0161\u0165ovac\u00ed prost\u0159edek.<\/li>\n<\/ol>\n

    Sm\u011bnka jako platebn\u00ed prost\u0159edek<\/strong><\/p>\n

    V\u00a0tomto smyslu se nej\u010dast\u011bji pou\u017e\u00edvaj\u00ed tyto syntetick\u00e9 \u00fa\u010dty:<\/p>\n

    254 \u2013 Sm\u011bnky k\u00a0inkasu<\/p>\n

    Sm\u011bnka dodavatele (v\u011b\u0159itele).<\/p>\n

    322 \u2013 Sm\u011bnky k\u00a0\u00fahrad\u011b<\/p>\n

    Sm\u011bnka u odb\u011bratele (dlu\u017en\u00edka) \u2013 dluh p\u0159i splatnosti jeden rok a krat\u0161\u00ed.<\/p>\n

    478 \u2013 Dlouhodob\u00e9 sm\u011bnky k\u00a0\u00fahrad\u011b<\/p>\n

    Sm\u011bnka u dodavatele (dlu\u017en\u00edka) \u2013 dluh p\u0159i splatnosti v\u00edce jak dvan\u00e1ct m\u011bs\u00edc\u016f.<\/p>\n

    Sm\u011bnka jako cenn\u00fd pap\u00edr<\/strong><\/p>\n

    V\u00a0tomto p\u0159\u00edpad\u011b se nej\u010dast\u011bji pou\u017e\u00edvaj\u00ed n\u00e1sleduj\u00edc\u00ed syntetick\u00e9 \u00fa\u010dty:<\/p>\n

    065 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry dr\u017een\u00e9 do splatnosti<\/p>\n

    Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby do splatnosti, po dobu del\u0161\u00ed ne\u017e jeden rok.<\/p>\n

    069 \u2013 Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek<\/p>\n

    Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby po dobu del\u0161\u00ed ne\u017e dvan\u00e1ct m\u011bs\u00edc\u016f, ur\u010den\u00e1 k\u00a0prodeji p\u0159ed splatnost\u00ed.<\/p>\n

    253 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry k\u00a0obchodov\u00e1n\u00ed<\/p>\n

    Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby po dvan\u00e1ct m\u011bs\u00edc\u016f a krat\u0161\u00ed, ur\u010den\u00e1 k\u00a0prodeji p\u0159ed splatnost\u00ed.<\/p>\n

    256 \u2013 Dluhov\u00e9 cenn\u00e9 pap\u00edry dr\u017een\u00e9 do splatnosti<\/p>\n

    Sm\u011bnka po\u0159\u00edzen\u00e1 se z\u00e1m\u011brem dr\u017eby do splatnosti, po dobu dvan\u00e1ct m\u011bs\u00edc\u016f a krat\u0161\u00ed.<\/p>\n

    Sm\u011bnka jako zaji\u0161\u0165ovac\u00ed prost\u0159edek<\/strong><\/p>\n

    Sm\u011bnka jako zaji\u0161\u0165ovac\u00ed prost\u0159edek zaji\u0161\u0165uje pohled\u00e1vku za odb\u011bratelem, ne\u00fa\u010dtuje se o n\u00ed v\u00a0\u00fa\u010detnictv\u00ed. Sm\u011bnka je v\u00a0takov\u00e9m p\u0159\u00edpad\u011b sledov\u00e1na pouze v\u00a0podrozvahov\u00e9 evidenci, tj. na podrozvahov\u00e9m \u00fa\u010dtu.<\/p>\n

    P\u0159\u00edklad:<\/p>\n

    Sm\u011bnka k inkasu<\/strong><\/p>\n\n\n\n\n\n\n\n\n
    \u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka (K\u010d)<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n<\/thead>\n
    Faktura vystaven\u00e1 za prodej zbo\u017e\u00ed (FAV)<\/td>\n100.000,–<\/td>\n311<\/td>\n604<\/td>\n<\/tr>\n
    Akceptace sm\u011bnky k\u00a0inkasu (V\u00daD)<\/td>\n100.000,–<\/td>\n254<\/td>\n311<\/td>\n<\/tr>\n
    Alikv\u00f3tn\u00ed \u00farokov\u00fd v\u00fdnos (V\u00daD)<\/td>\n5.000,–<\/td>\n254<\/td>\n662<\/td>\n<\/tr>\n
    Proplacen\u00ed sm\u011bnky k\u00a0inkasu (VB\u00da)<\/td>\n105.000,–<\/td>\n221<\/td>\n254<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Sm\u011bnka k \u00fahrad\u011b<\/strong><\/p>\n\n\n\n\n\n\n\n
    \u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka (K\u010d)<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
    Faktura p\u0159ijat\u00e1 za n\u00e1kup zbo\u017e\u00ed (FAP)<\/td>\n100.000,–<\/td>\n131<\/td>\n321<\/td>\n<\/tr>\n
    Akceptace sm\u011bnky k\u00a0\u00fahrad\u011b (V\u00daD)<\/td>\n100.000,–<\/td>\n321<\/td>\n322<\/td>\n<\/tr>\n
    Alikv\u00f3tn\u00ed \u00farokov\u00fd n\u00e1klad (V\u00daD)<\/td>\n5.000,–<\/td>\n562<\/td>\n322<\/td>\n<\/tr>\n
    Proplacen\u00ed sm\u011bnky k\u00a0\u00fahrad\u011b (VB\u00da)<\/td>\n105.000,–<\/td>\n322<\/td>\n221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n
    \n
    \n
    \n Tip redakce\n <\/div>\n
    \n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
    \n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
    \n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
    \n \"Money\n <\/div>\n\t\t<\/div>\n \n","protected":false},"excerpt":{"rendered":"

    Sm\u011bnky rozli\u0161ujeme tzv. vlastn\u00ed a ciz\u00ed. Sm\u011bnka vlastn\u00ed \u2013 v\u00fdstavce v\u00a0n\u00ed bezpodm\u00edne\u010dn\u011b slibuje osob\u011b na sm\u011bnce uveden\u00e9, \u017ee proplat\u00ed ve stanoven\u00e9 dob\u011b a na ur\u010den\u00e9m …<\/p>\n","protected":false},"author":12,"featured_media":19293,"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-19292","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\/19292","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=19292"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19292\/revisions"}],"predecessor-version":[{"id":19307,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19292\/revisions\/19307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19293"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}