{"id":2309,"date":"2025-03-12T14:39:24","date_gmt":"2025-03-12T13:39:24","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-funguje-uctovani-na-prechodnych-uctech\/"},"modified":"2025-03-12T14:39:26","modified_gmt":"2025-03-12T13:39:26","slug":"jak-funguje-uctovani-na-prechodnych-uctech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-funguje-uctovani-na-prechodnych-uctech\/","title":{"rendered":"Jak funguje \u00fa\u010dtov\u00e1n\u00ed na p\u0159echodn\u00fdch \u00fa\u010dtech"},"content":{"rendered":"<p>V\u00a0tomto \u010dl\u00e1nku si tedy pod drobnohled vezmeme \u00fa\u010dtovou skupinu 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv. Ze zku\u0161enosti v\u00edm, \u017ee p\u0159echodn\u00e9 \u00fa\u010dty b\u00fdvaj\u00ed probl\u00e9m pro \u00fa\u010detn\u00ed \u2013 za\u010d\u00e1te\u010dn\u00edky, n\u011bkdy se nad nimi ale pozastav\u00ed i ost\u0159\u00edlen\u00e1 \u00fa\u010detn\u00ed. Nicm\u00e9n\u011b si ale poj\u010fme uk\u00e1zat, \u017ee nen\u00ed nutn\u00e9 z\u00a0t\u00e9to \u00fa\u010detn\u00ed oblasti d\u011blat stra\u0161\u00e1ka.<\/p>\n<p>Tzv. p\u0159echodn\u00e9 \u00fa\u010dty vyu\u017eijeme v\u00a0situac\u00edch, kdy v\u00a0r\u00e1mci \u00fa\u010detnictv\u00ed mus\u00edme zajistit, aby za\u00fa\u010dtovan\u00e9 n\u00e1klady a v\u00fdnosy v\u011bcn\u011b a \u010dasov\u011b souvisely s\u00a0obdob\u00edm, ve kter\u00e9m jsou \u00fa\u010dtov\u00e1ny. Ovliv\u0148uj\u00ed n\u00e1m hospod\u00e1\u0159sk\u00fd v\u00fdsledek. V\u00a0podstat\u011b do\u010dasn\u011b nahrazuj\u00ed \u00fa\u010dty v\u00fdnos\u016f, n\u00e1klad\u016f, p\u0159\u00edjm\u016f a v\u00fddaj\u016f.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b vyu\u017eit\u00ed p\u0159echodn\u00fdch \u00fa\u010dt\u016f spln\u00edme i <strong>legislativn\u00ed po\u017eadavky<\/strong> na za\u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f do spr\u00e1vn\u00e9ho obdob\u00ed. Jsou to zejm\u00e9na:<\/p>\n<ul>\n<li><strong>z\u00e1kon \u010d. 563\/1991 Sb., z\u00e1kon o \u00fa\u010detnictv\u00ed<\/strong> \u2013 ukl\u00e1d\u00e1 povinnost, aby \u00fa\u010detnictv\u00ed pod\u00e1valo v\u011bcn\u00fd, srozumiteln\u00fd a v\u011brn\u00fd obraz finan\u010dn\u00edho stavu \u00fa\u010detn\u00ed jednotky<\/li>\n<li><strong>z\u00e1kon \u010d. 586\/1992 Sb., z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjmu<\/strong> \u2013 zejm\u00e9na zahrnut\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f do spr\u00e1vn\u00e9ho zda\u0148ovac\u00edho obdob\u00ed<\/li>\n<li><strong>\u010cesk\u00fd \u00fa\u010detn\u00ed standard \u010d. 017 a 019<\/strong> \u2013 zejm\u00e9na odstavec 6<\/li>\n<\/ul>\n<p>P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv m\u016f\u017eeme rozd\u011blit do dvou z\u00e1kladn\u00edch skupin:<\/p>\n<ol>\n<li><em>\u00fa\u010dty \u010dasov\u00e9ho rozli\u0161en\u00ed<\/em><\/li>\n<li><em>\u00fa\u010dty dohadn\u00e9 \u2013 aktivn\u00ed a pasivn\u00ed <\/em><\/li>\n<\/ol>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee jsou n\u00e1m zn\u00e1my n\u00e1sleduj\u00edc\u00ed <strong>t\u0159i podm\u00ednky<\/strong>, vyu\u017eijeme <strong>\u00fa\u010dty \u010dasov\u00e9ho rozli\u0161en\u00ed<\/strong> (bod 1 v\u00a0p\u0159edchoz\u00edm odstavci):<\/p>\n<ol>\n<li>\u00fa\u010del<\/li>\n<li>vynalo\u017een\u00e1 \u010d\u00e1stka<\/li>\n<li>p\u0159esn\u011b vymezen\u00e9 \u010dasov\u00e9 obdob\u00ed<\/li>\n<\/ol>\n<p>Pokud tyto t\u0159i <strong>podm\u00ednky zn\u00e1my nejsou<\/strong>, vyu\u017eijeme <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dohadne-ucty\/\"><strong>\u00fa\u010dty dohadn\u00e9<\/strong><\/a>. I pomoc\u00ed t\u011bchto \u00fa\u010dt\u016f dos\u00e1hneme z\u00e1sady v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti. Jak ji\u017e bylo zm\u00edn\u011bno, nezn\u00e1me podm\u00ednky jako u \u00fa\u010dt\u016f \u010dasov\u00e9ho rozli\u0161en\u00ed, p\u0159edev\u0161\u00edm v\u011bt\u0161inou nezn\u00e1me v\u00fd\u0161i vynalo\u017een\u00e9 \u010d\u00e1stky.<\/p>\n<p>Mezi p\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv pat\u0159\u00ed:<\/p>\n<p>381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>382 \u2013 Komplexn\u00ed n\u00e1klad p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>383 \u2013 V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>384 \u2013 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>385 \u2013 P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>388 \u2013 Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/p>\n<p>389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/p>\n<h2>\u00da\u010dty \u010dasov\u00e9ho rozli\u0161en\u00ed<\/h2>\n<h3>381 \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h3>\n<p>Tento \u00fa\u010det vyu\u017e\u00edv\u00e1me v\u00a0p\u0159\u00edpad\u011b <strong>platby v\u00a0b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed<\/strong>, kdy ale n\u00e1klady vzniknou a <strong>\u010dasov\u011b se poj\u00ed s\u00a0obdob\u00edm p\u0159\u00ed\u0161t\u00edm<\/strong>. \u00da\u010det 381 se poj\u00ed s\u00a0\u00fa\u010dtovou skupinou 5. Jedn\u00e1 se nap\u0159. o n\u00e1jemn\u00e9 nebo t\u0159eba p\u0159edplatn\u00e9 odborn\u00e9ho \u010dasopisu hrazen\u00e9 p\u0159edem na obdob\u00ed n\u00e1sleduj\u00edc\u00ed.<\/p>\n<p><strong><u>P\u0158\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010detn\u00ed rok 2020<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura p\u0159ijat\u00e1 za n\u00e1jemn\u00e9 skladu za leden 2021<\/td>\n<td>20.12.2020<\/td>\n<td>10.000,- K\u010d<\/td>\n<td>MD 381<\/td>\n<td>D 321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010detn\u00ed rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>1.1.2021<\/td>\n<td>10.000,- K\u010d<\/td>\n<td>MD 518<\/td>\n<td>D 381<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>382 \u2013 Komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h3>\n<p>Na tento \u00fa\u010det se \u00fa\u010dtuj\u00ed <strong>v\u00fddaje b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/strong>, kter\u00e9 <strong>se t\u00fdkaj\u00ed n\u00e1klad\u016f \u00fa\u010detn\u00edch obdob\u00ed p\u0159\u00ed\u0161t\u00edch<\/strong> a kter\u00e9 se souhrnn\u011b vztahuj\u00ed k\u00a0dan\u00e9mu \u00fa\u010delu. Mezi komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed pat\u0159\u00ed nap\u0159. n\u00e1klady na dlouhodobou propagaci a podporu prodej nebo t\u0159eba n\u00e1klady na v\u00fdzkum a v\u00fdvoj (pokud se \u010dasov\u011b rozli\u0161uj\u00ed). Jedn\u00e1 se tedy o n\u00e1klady, kter\u00e9 souvisej\u00ed a rozkl\u00e1daj\u00ed se na\u00a0del\u0161\u00ed \u010dasov\u00e9 obdob\u00ed.<\/p>\n<p>Na tento \u00fa\u010det nejsou \u00fa\u010dtov\u00e1ny p\u0159\u00edmo jednotliv\u00e9 v\u00fddaje, resp. n\u00e1klady. Tyto v\u00fddaje\/n\u00e1klady se \u00fa\u010dtuj\u00ed p\u0159\u00edmo na n\u00e1kladov\u00e9 \u00fa\u010dty skupiny 5 a a\u017e n\u00e1sledn\u011b se vy\u00fa\u010dtuj\u00ed na MD \u00fa\u010dtu <strong><em>382 \u2013 Komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/em><\/strong> a z\u00e1rove\u0148 na stranu D \u00fa\u010dtu <strong><em>555 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed komplexn\u00edch n\u00e1klad\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/em><\/strong>.<\/p>\n<p>Pokud nen\u00ed zcela z\u0159ejm\u00e9 z\u00a0v\u011bcn\u00fdch a pr\u00e1vn\u00edch podklad\u016f (nap\u0159. smluv), ke kter\u00e9mu se tyto n\u00e1klady v\u011bcn\u011b a \u010dasov\u011b v\u00e1\u017e\u00ed, je nutno <strong>ve vnitropodnikov\u00e9 sm\u011brnici ur\u010dit \u010dasov\u00e9 obdob\u00ed<\/strong>, v\u00a0jak\u00e9m tyto n\u00e1klady budou z\u00fa\u010dtov\u00e1ny. \u010cesk\u00fd \u00fa\u010detn\u00ed standard \u010d. 017 limituje tuto dobu za\u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f na \u00fa\u010det 382 na <strong>4 roky<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5184\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/06\/secretary-2199013_1920-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<p><strong><u>P\u0158\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010detn\u00ed rok 2020<\/em><\/p>\n<p>N\u00e1klady na propagaci:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Mzdy<\/td>\n<td>30.11.2020<\/td>\n<td>30.000,- K\u010d<\/td>\n<td>MD 521<\/td>\n<td>D 331<\/td>\n<\/tr>\n<tr>\n<td>Spot\u0159ebovan\u00fd materi\u00e1l<\/td>\n<td>30.11.2020<\/td>\n<td>10.000,- K\u010d<\/td>\n<td>MD 501<\/td>\n<td>D 112<\/td>\n<\/tr>\n<tr>\n<td>Spot\u0159ebovan\u00e9 slu\u017eby<\/td>\n<td>15.12.2020<\/td>\n<td>8.000,- K\u010d<\/td>\n<td>MD 518<\/td>\n<td>D 321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159e\u00fa\u010dtov\u00e1n\u00ed na komplexn\u00ed n\u00e1klad p\u0159\u00ed\u0161t\u00edch obdob\u00ed:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>31.12.2020<\/td>\n<td>48.000,- K\u010d<\/td>\n<td>MD 382<\/td>\n<td>D 555<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010detn\u00ed rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad \u2013 rozpu\u0161t\u011bn\u00ed prvn\u00ed \u010d\u00e1sti n\u00e1klad\u016f p\u0159ipadaj\u00edc\u00edch na rok 2021 dle vnitropodnikov\u00e9 sm\u011brnice<\/td>\n<td>1.1.2021<\/td>\n<td>12.000,- K\u010d<\/td>\n<td>MD 555<\/td>\n<td>D 382<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>383 \u2013 V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h3>\n<p>Tento \u00fa\u010det pou\u017e\u00edv\u00e1me v\u00a0p\u0159\u00edpadech, kdy <strong>n\u00e1klady souvisej\u00ed s\u00a0b\u011b\u017en\u00fdm \u00fa\u010detn\u00edm obdob\u00edm<\/strong>, ale k\u00a0rozvahov\u00e9mu dni <strong>nebyly uskute\u010dn\u011bny v\u00fddaje za n\u011b<\/strong>. \u00da\u010det 383 souvis\u00ed s\u00a0n\u00e1kladov\u00fdmi \u00fa\u010dty skupiny 5. P\u0159\u00edkladem m\u016f\u017ee b\u00fdt n\u00e1jemn\u00e9 \u00fa\u010dtovan\u00e9 pozadu nebo nap\u0159. vy\u00fa\u010dtov\u00e1n\u00ed energi\u00ed zp\u011btn\u011b.<\/p>\n<p><strong><u>P\u0158\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010detn\u00ed rok 2020<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad \u2013 spot\u0159eba vody za obdob\u00ed prosinec 2020<\/td>\n<td>31.12.2020<\/td>\n<td>5.000,- K\u010d<\/td>\n<td>MD 502<\/td>\n<td>D 383<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010detn\u00ed rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura p\u0159ijat\u00e1 za spot\u0159ebu vody prosinec 2020<\/td>\n<td>15.1.2021<\/td>\n<td>5.000,- K\u010d<\/td>\n<td>MD 383<\/td>\n<td>D 321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>384 \u2013 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h3>\n<p>Na tento \u00fa\u010det jsou \u00fa\u010dtov\u00e1ny ty \u00fa\u010detn\u00ed operace, kdy v\u00a0<strong>b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed je p\u0159ijato pln\u011bn\u00ed-platba<\/strong>, nicm\u00e9n\u011b <strong>v\u00fdnosy \u010dasov\u011b a v\u011bcn\u011b souvisej\u00ed s\u00a0\u00fa\u010detn\u00edm obdob\u00edm p\u0159\u00ed\u0161t\u00edm<\/strong>. Jde nap\u0159. o fakturaci n\u00e1jemn\u00e9ho p\u0159edem (\u00fa\u010dtov\u00e1no u pronaj\u00edmatele). \u00da\u010det 384 tedy souvis\u00ed s\u00a0v\u00fdnosov\u00fdmi \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 6.<\/p>\n<p><strong><u>P\u0158\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010detn\u00ed rok 2020<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura vydan\u00e1 \u2013 n\u00e1jemn\u00e9 kancel\u00e1\u0159e za leden 2021<\/td>\n<td>15.12.2020<\/td>\n<td>8.000,- K\u010d<\/td>\n<td>MD 311<\/td>\n<td>D 384<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010detn\u00ed rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad \u2013 n\u00e1jemn\u00e9 leden 2021<\/td>\n<td>1.1.2021<\/td>\n<td>8.000,- K\u010d<\/td>\n<td>MD 384<\/td>\n<td>D 602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>385 \u2013 P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/h3>\n<p>Na \u00fa\u010det p\u0159\u00edjm\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed \u00fa\u010dtujeme p\u0159\u00edpady, kdy pot\u0159ebujeme <strong>za\u00fa\u010dtovat do v\u00fdnos\u016f<\/strong> \u010d\u00e1stky, kter\u00e9 ale <strong>inkasovat budeme a\u017e v\u00a0n\u00e1sleduj\u00edc\u00edm o<\/strong>bdob\u00ed. P\u0159\u00edkladem je nap\u0159. situace, kdy m\u00e1me n\u00e1rok na v\u00fdplatu provize, ale dle podm\u00ednek uzav\u0159en\u00e9 smlouvy bude provize fakticky vy\u00fa\u010dtov\u00e1na a\u017e v\u00a0n\u00e1sleduj\u00edc\u00edm roce. V\u00a0ka\u017ed\u00e9m p\u0159\u00edpad\u011b zde ale zn\u00e1me v\u00fd\u0161i v\u00a0budoucnu vyplacen\u00e9 provize. \u00da\u010det p\u0159\u00edjm\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed souvis\u00ed tedy s\u00a0v\u00fdnosov\u00fdmi \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 6.<\/p>\n<p><strong><u>P\u0158\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010detn\u00ed rok 2020<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad \u2013 n\u00e1rok na v\u00fdplatu provize<\/td>\n<td>31.12.2020<\/td>\n<td>5.000,- K\u010d<\/td>\n<td>MD 385<\/td>\n<td>D 602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010detn\u00ed rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>P\u0159edpis vy\u00fa\u010dtovan\u00e9 provize<\/td>\n<td>15.2.2021<\/td>\n<td>5.000,- K\u010d<\/td>\n<td>MD 315<\/td>\n<td>D 385<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2309\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2309\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed a pasivn\u00ed<\/h2>\n<h3>388 \u2013 Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/h3>\n<p>\u00da\u010det dohadn\u00fdch \u00fa\u010dt\u016f aktivn\u00edch vyu\u017eijeme v\u00a0p\u0159\u00edpad\u011b, kdy <strong>nem\u00e1me pro za\u00fa\u010dtov\u00e1n\u00ed na p\u0159\u00edpadn\u00e9 \u00fa\u010dty \u010dasov\u00e9ho rozli\u0161en\u00ed v\u0161echny podklady<\/strong>. Typick\u00fdm p\u0159\u00edkladem je nap\u0159. situace, kdy m\u00e1 \u00fa\u010detn\u00ed jednotka ve sv\u00e9m majetku vozidlo, kter\u00e9 bylo havarov\u00e1no, ale do dne uzav\u0159en\u00ed \u00fa\u010detnictv\u00ed a sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky nen\u00ed zn\u00e1ma v\u00fd\u0161e n\u00e1hrady od poji\u0161\u0165ovny. Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed tedy souvisej\u00ed s\u00a0\u00fa\u010dty v\u00fdnos\u016f \u00fa\u010dtov\u00e9 skupiny 6.<\/p>\n<p>Dohadn\u00e9 polo\u017eky aktivn\u00ed je nutno rozd\u011blovat do dvou skupin, a to dle o\u010dek\u00e1van\u00e9 splatnosti pohled\u00e1vky:<\/p>\n<ul>\n<li><em>s\u00a0o\u010dek\u00e1vanou splatnost\u00ed <strong>do 1 roku<\/strong>, kdy se dohadn\u00e9 \u00fa\u010dty aktivn\u00ed \u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci <strong>kr\u00e1tkodob\u00fdch pohled\u00e1vek<\/strong><\/em><\/li>\n<li><em>s\u00a0o\u010dek\u00e1vanou splatnost\u00ed <strong>del\u0161\u00ed ne\u017e 1 rok<\/strong>, kdy se dohadn\u00e9 \u00fa\u010dty aktivn\u00ed \u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci <strong>dlouhodob\u00fdch pohled\u00e1vek<\/strong><\/em><\/li>\n<\/ul>\n<p><strong><u>P\u0158\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010detn\u00ed rok 2020<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura p\u0159ijat\u00e1 \u2013 oprava havarovan\u00e9ho vozidla<\/td>\n<td>15.12.2020<\/td>\n<td>50.000,- K\u010d<\/td>\n<td>MD 511<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>Intern\u00ed doklad \u2013 do 31.12. nen\u00ed do\u0159e\u0161ena pojistn\u00e1 ud\u00e1lost<\/td>\n<td>31.12.2020<\/td>\n<td>45.000,- K\u010d<\/td>\n<td>MD 388<\/td>\n<td>D 648<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010detn\u00ed rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad\/pohled\u00e1vkov\u00fd doklad dle vy\u010d\u00edslen\u00ed \u0161kody od poji\u0161\u0165ovny<\/td>\n<td>1.2.2021<\/td>\n<td>40.000,- K\u010d<\/td>\n<td>MD 315<\/td>\n<td>D 388<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Do\u00fa\u010dtov\u00e1n\u00ed rozd\u00edlu k\u00a0p\u016fvodn\u00ed dohadn\u00e9 polo\u017ece v\u00a0roce 2021<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>1.2.2021<\/td>\n<td>5.000,- K\u010d<\/td>\n<td>MD 648<\/td>\n<td>D 388<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/h3>\n<p>Na \u00fa\u010det dohadn\u00fdch \u00fa\u010dt\u016f pasivn\u00edch jsou \u00fa\u010dtov\u00e1ny <strong>\u010d\u00e1stky z\u00e1vazk\u016f<\/strong> podle smluv, dohod, kdy ale <strong>nen\u00ed je\u0161t\u011b zn\u00e1ma v\u00fd\u0161e t\u011bchto z\u00e1vazk\u016f<\/strong>. \u00da\u010det 389 souvis\u00ed s\u00a0\u00fa\u010dty n\u00e1klad\u016f v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 5.<\/p>\n<p>M\u016f\u017ee j\u00edt nap\u0159. o nevyfakturovan\u00e9 dod\u00e1vky energi\u00ed \u010di odm\u011bny vedouc\u00edm pracovn\u00edk\u016fm za spln\u011bn\u00ed p\u0159edem stanoven\u00fdch krit\u00e9ri\u00ed v\u00a0aktu\u00e1ln\u00edm \u00fa\u010detn\u00edm obdob\u00ed, kdy ale tyto odm\u011bny jsou vypl\u00e1ceny a\u017e po uplynut\u00ed prvn\u00edho kvart\u00e1lu \u00fa\u010detn\u00edho obdob\u00ed n\u00e1sleduj\u00edc\u00edho.<\/p>\n<p>Stejn\u011b jako u dohadn\u00fdch \u00fa\u010dt\u016f aktivn\u00edch rozd\u011blujeme dohadn\u00e9 \u00fa\u010dty pasivn\u00ed do dvou skupin:<\/p>\n<ul>\n<li><em>s\u00a0o\u010dek\u00e1vanou splatnost\u00ed <strong>do 1 roku<\/strong>, kdy se dohadn\u00e9 \u00fa\u010dty pasivn\u00ed \u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci <strong>kr\u00e1tkodob\u00fdch z\u00e1vazk\u016f<\/strong><\/em><\/li>\n<li><em>s\u00a0o\u010dek\u00e1vanou splatnost\u00ed <strong>del\u0161\u00ed ne\u017e 1 rok<\/strong>, kdy se dohadn\u00e9 \u00fa\u010dty pasivn\u00ed \u00fa\u010dtuj\u00ed v\u00a0r\u00e1mci <strong>dlouhodob\u00fdch z\u00e1vazk\u016f<\/strong><\/em><\/li>\n<\/ul>\n<p><strong><u>P\u0158\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010detn\u00ed rok 2020<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad \u2013 dohadn\u00e1 polo\u017eka na spot\u0159ebu plynu z\u00e1\u0159\u00ed\u2013prosinec 2020<\/td>\n<td>31.12.2020<\/td>\n<td>30.000,- K\u010d<\/td>\n<td>MD 502<\/td>\n<td>D 389<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010detn\u00ed rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura p\u0159ijat\u00e1 \u2013 spot\u0159eba plynu z\u00e1\u0159\u00ed\u2013prosinec 2020<\/td>\n<td>1.2.2021<\/td>\n<td>28.000,- K\u010d<\/td>\n<td>MD 389<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>Intern\u00ed doklad \u2013 z\u00fa\u010dtov\u00e1n\u00ed rozd\u00edlu dohadn\u00e9 polo\u017eky pasivn\u00ed<\/td>\n<td>1.2.2021<\/td>\n<td>2.000,- K\u010d<\/td>\n<td>MD 389<\/td>\n<td>D 502<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Kdy nemus\u00edme n\u00e1klady a v\u00fdnosy \u010dasov\u011b rozli\u0161ovat<\/h2>\n<p>\u00da\u010detn\u00ed jednotka se <strong>m\u016f\u017ee rozhodnout<\/strong>, \u017ee n\u011bkter\u00e9 n\u00e1klady a v\u00fdnosy <strong>vylou\u010d\u00ed z\u00a0\u010dasov\u00e9ho rozli\u0161en\u00ed<\/strong>. Lze tak stanovit vnitropodnikovou sm\u011brnic\u00ed, kde si ur\u010d\u00ed jednotliv\u00e9 n\u00e1klady a v\u00fdnosy (druh) a \u010d\u00e1stku, do jej\u00ed\u017e v\u00fd\u0161e se n\u00e1klady a v\u00fdnosy \u010dasov\u011b nerozli\u0161uj\u00ed. N\u011bkter\u00e9 \u00fa\u010detn\u00ed jednotky vylu\u010duj\u00ed z\u00a0\u010dasov\u00e9ho rozli\u0161en\u00ed i pravideln\u011b se opakuj\u00edc\u00ed n\u00e1klady a v\u00fdnosy.<\/p>\n<h2>\u00da\u010dty p\u0159echodn\u00fdch aktiv a pasiv ve v\u00fdkazech<\/h2>\n<p>V\u0161echny p\u0159echodn\u00e9 \u00fa\u010dty uv\u00e1d\u00edme do \u0159\u00e1dk\u016f rozvahy, kter\u00e1 je jako v\u00fdkaz sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. A kam s\u00a0nimi konkr\u00e9tn\u011b?<\/p>\n<h3>Aktiva \u2013 \u010dasov\u00e9 rozli\u0161en\u00ed aktiv<\/h3>\n<p>381 \u2013 polo\u017eka C.II.3.1. nebo polo\u017eka D. 1.<\/p>\n<p>382 \u2013 polo\u017eka C.II.3.2. nebo polo\u017eka D. 2.<\/p>\n<p>385 \u2013 polo\u017eka C.II.3.3. nebo polo\u017eka D. 3.<\/p>\n<h3>Aktiva \u2013 pohled\u00e1vky<\/h3>\n<p>388 se splatnost\u00ed do 1 roku \u2013 polo\u017eka C.II.2.4.5<\/p>\n<p>388 se splatnost\u00ed del\u0161\u00ed ne\u017e 1 rok \u2013 polo\u017eka C.I.5.3.<\/p>\n<h3>Pasiva \u2013 \u010dasov\u00e9 rozli\u0161en\u00ed pasiv<\/h3>\n<p>383 \u2013 polo\u017eka C.III.1 nebo D.1.<\/p>\n<p>384 \u2013 polo\u017eka C.III.2 nebo D.2.<\/p>\n<h3>Pasiva \u2013 z\u00e1vazky<\/h3>\n<p>389 se splatnost\u00ed do 1 roku \u2013 polo\u017eka C.II.8.6.<\/p>\n<p>389 se splatnost\u00ed del\u0161\u00ed ne\u017e 1 rok &#8211; C.I.9.2.<\/p>\n<p>Jakkoli se m\u016f\u017ee zd\u00e1t pou\u017eit\u00ed p\u0159echodn\u00fdch \u00fa\u010dt\u016f slo\u017eit\u00e9, sta\u010d\u00ed se v\u017edy zamyslet nad v\u011bcnou a \u010dasovou souvislost\u00ed a vyu\u017e\u00edt je jako n\u00e1stroj ke spr\u00e1vn\u00e9mu zachycen\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0tomto \u010dl\u00e1nku si tedy pod drobnohled vezmeme \u00fa\u010dtovou skupinu 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv. Ze zku\u0161enosti v\u00edm, \u017ee p\u0159echodn\u00e9 \u00fa\u010dty b\u00fdvaj\u00ed probl\u00e9m pro &#8230;<\/p>\n","protected":false},"author":16,"featured_media":2310,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[99],"class_list":["post-2309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2309","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\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2309"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2309\/revisions"}],"predecessor-version":[{"id":8472,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2309\/revisions\/8472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2310"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}