{"id":2354,"date":"2025-03-12T14:23:02","date_gmt":"2025-03-12T13:23:02","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-zasoby-v-ucetnictvi-1-dil\/"},"modified":"2025-03-12T14:23:04","modified_gmt":"2025-03-12T13:23:04","slug":"jak-na-zasoby-v-ucetnictvi-1-dil","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-1-dil\/","title":{"rendered":"Z\u00e1soby v \u00fa\u010detnictv\u00ed: vymezen\u00ed a \u010dlen\u011bn\u00ed z\u00e1sob a z\u00e1klady oce\u0148ov\u00e1n\u00ed \u2013 1. d\u00edl"},"content":{"rendered":"<h2>Vymezen\u00ed a \u010dlen\u011bn\u00ed z\u00e1sob<\/h2>\n<p>Z\u00e1soby jsou vymezeny \u00a7 9 Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, pro \u00fa\u010detn\u00ed jednotky, kter\u00e9 jsou podnikateli \u00fa\u010dtuj\u00edc\u00edmi v&nbsp;soustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed (d\u00e1le jen Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb.).<\/p>\n<p>Dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. do z\u00e1sob pat\u0159\u00ed:<\/p>\n<ul>\n<li>materi\u00e1l,<\/li>\n<li>zbo\u017e\u00ed,<\/li>\n<li>nedokon\u010den\u00e1 v\u00fdroba,<\/li>\n<li>polotovary vlastn\u00ed v\u00fdroby,<\/li>\n<li>v\u00fdrobky,<\/li>\n<li>mlad\u00e1 a ostatn\u00ed zv\u00ed\u0159ata a jejich skupiny,<\/li>\n<li>poskytnut\u00e9 z\u00e1lohy a z\u00e1vdavky na z\u00e1soby.<\/li>\n<\/ul>\n<h3>Materi\u00e1l<\/h3>\n<p>Velice d\u016fle\u017eit\u00e9 je spr\u00e1vn\u00e9 vymezen\u00ed jednotliv\u00fdch slo\u017eek materi\u00e1lu. V&nbsp;praxi se v&nbsp;tomto ob\u010dasn\u011b chybuje a m\u016f\u017ee to zp\u016fsobit i da\u0148ov\u00e9 chyby, nejen \u00fa\u010detn\u00ed.<\/p>\n<p>Dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. se do materi\u00e1lu \u0159ad\u00ed:<\/p>\n<ul>\n<li>suroviny,<\/li>\n<li>pomocn\u00e9 l\u00e1tky,<\/li>\n<li>provozovac\u00ed l\u00e1tky,<\/li>\n<li>n\u00e1hradn\u00ed d\u00edly,<\/li>\n<li>obaly a obalov\u00e9 materi\u00e1ly,<\/li>\n<li>dal\u0161\u00ed movit\u00e9 v\u011bci s&nbsp;dobou pou\u017eitelnosti jeden rok a krat\u0161\u00ed bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed,<\/li>\n<li>hmotn\u00e9 movit\u00e9 v\u011bci a jejich soubory s&nbsp;dobou pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok, kter\u00e9 nejsou pova\u017eov\u00e1ny za tzv. drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek,<\/li>\n<li>pokusn\u00e1 zv\u00ed\u0159ata, nap\u0159\u00edklad dle z\u00e1kona \u010d. 246\/1992 Sb., na ochranu zv\u00ed\u0159at proti t\u00fdr\u00e1n\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n<\/ul>\n<p><strong>Suroviny<\/strong> p\u0159edstavuje z\u00e1kladn\u00ed materi\u00e1l, kter\u00fd p\u0159i v\u00fdrobn\u00edm procesu p\u0159ech\u00e1z\u00ed zcela nebo z\u010d\u00e1sti do v\u00fdrobku a tvo\u0159\u00ed jeho podstatu. To znamen\u00e1, \u017ee nap\u0159\u00edklad u vyr\u00e1b\u011bn\u00e9ho d\u0159ev\u011bn\u00e9ho stolu bude d\u0159evo ch\u00e1p\u00e1no pr\u00e1v\u011b jako tzv. surovina.<\/p>\n<p><strong>Pomocn\u00e9 l\u00e1tky<\/strong> jsou takov\u00e9 polo\u017eky, kter\u00e9 tak\u00e9 p\u0159ech\u00e1zej\u00ed p\u0159\u00edmo do v\u00fdrobku, netvo\u0159\u00ed v\u0161ak jeho podstatu, na rozd\u00edl od surovin. Jedn\u00e1 se tedy nap\u0159\u00edklad o mo\u0159idlo a laky, kter\u00e9 byly pou\u017eity p\u0159i v\u00fdrob\u011b d\u0159ev\u011bn\u00fdch v\u00fdrobk\u016f.<\/p>\n<p><strong>Provozovac\u00ed l\u00e1tky<\/strong> jsou takov\u00e9, kter\u00fdch je zapot\u0159eb\u00ed pro zaji\u0161t\u011bn\u00ed provozu \u00fa\u010detn\u00ed jednotky, nap\u0159\u00edklad mazadla, palivo a \u010distic\u00ed prost\u0159edky.<\/p>\n<p><strong>N\u00e1hradn\u00ed d\u00edly<\/strong> p\u0159edstavuj\u00ed takov\u00e9 polo\u017eky, kter\u00e9 se pou\u017e\u00edvaj\u00ed pro \u00fa\u010dely opravy a tak\u00e9 k&nbsp;v\u00fdm\u011bn\u011b komponenty.<\/p>\n<p><strong>Obaly<\/strong> jsou pova\u017eov\u00e1ny za polo\u017eku materi\u00e1lu pouze tehdy, pokud nejsou \u00fa\u010dtov\u00e1ny jako dlouhodob\u00fd majetek nebo zbo\u017e\u00ed. To znamen\u00e1, \u017ee pokud by se jednalo o obaly, kter\u00e9 se prod\u00e1vaj\u00ed ke zbo\u017e\u00ed (nap\u0159\u00edklad d\u00e1rkov\u00e9 ta\u0161ky, luxusn\u00ed krabice na boty), nejednalo by se o obalov\u00fd materi\u00e1l, n\u00fdbr\u017e o zbo\u017e\u00ed. V&nbsp;p\u0159\u00edpad\u011b, \u017ee by se jednalo o specifick\u00e9 polo\u017eky, jako nap\u0159\u00edklad kontejnery, jednalo by se zpravidla o dlouhodob\u00fd hmotn\u00fd majetek movit\u00fd, po spln\u011bn\u00ed dal\u0161\u00edch podm\u00ednek dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f.<\/p>\n<p>Pro vymezen\u00ed <strong>dal\u0161\u00edch movit\u00fdch v\u011bc\u00ed s&nbsp;dobou pou\u017eitelnosti jeden rok a krat\u0161\u00ed bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed<\/strong>, jako\u017e i pro vysv\u011btlen\u00ed <strong>hmotn\u00fdch movit\u00fdch v\u011bc\u00ed a jejich soubor\u016f s&nbsp;dobou pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok, kter\u00e9 nejsou pova\u017eovan\u00e9 za tzv. drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek<\/strong>, je nutn\u00e9 si p\u0159ipomenout souvislosti s&nbsp;definov\u00e1n\u00edm dlouhodob\u00e9ho hmotn\u00e9ho majetku movit\u00e9ho dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f.<\/p>\n<p>Pro vymezen\u00ed v\u011bt\u0161iny polo\u017eek dlouhodob\u00e9ho hmotn\u00e9ho majetku movit\u00e9ho dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f je v&nbsp;z\u00e1sad\u011b nutn\u00e9 splnit sou\u010dasn\u011b t\u0159i podm\u00ednky: 1) \u00fa\u010del po\u0159\u00edzen\u00ed, 2) o\u010dek\u00e1vanou dobu dr\u017eby a 3) velikost vstupn\u00ed ceny. \u00da\u010delem po\u0159\u00edzen\u00ed se rozum\u00ed, \u017ee \u00fa\u010detn\u00ed jednotka hodl\u00e1 movitou v\u011bc pou\u017e\u00edvat nikoliv jako zbo\u017e\u00ed, nebo ji poj\u00edmat jako finan\u010dn\u00ed investici, resp. dlouhodob\u00fd finan\u010dn\u00ed majetek. O\u010dek\u00e1van\u00e1 doba dr\u017eby vych\u00e1z\u00ed z&nbsp;v\u011brn\u00e9ho a poctiv\u00e9ho posouzen\u00ed dan\u00e9 konkr\u00e9tn\u00ed transakce \u00fa\u010detn\u00ed jednotkou s&nbsp;p\u0159ihl\u00e9dnut\u00edm zpravidla k&nbsp;historick\u00fdm zku\u0161enostem. Vstupn\u00ed cena mus\u00ed b\u00fdt pro \u00fa\u010dely za\u0159azen\u00ed do tzv. dlouhodob\u00e9ho hmotn\u00e9ho majetku movit\u00e9ho vy\u0161\u0161\u00ed ne\u017e cenov\u00e1 hranice definovan\u00e1 \u00fa\u010detn\u00ed jednotkou v&nbsp;intern\u00ed firemn\u00ed sm\u011brnici. Pokud jsou tedy v\u0161echny tyto podm\u00ednky sou\u010dasn\u011b spln\u011bny, jedn\u00e1 se o dlouhodob\u00fd hmotn\u00fd majetek movit\u00fd.<\/p>\n<p>Pokud v\u0161ak v\u0161echny t\u0159i podm\u00ednky sou\u010dasn\u011b spln\u011bny nejsou, je nutn\u00e9 p\u0159istoupit k&nbsp;dal\u0161\u00ed anal\u00fdze, resp. testov\u00e1n\u00ed a jedn\u00edm z&nbsp;v\u00fdsledk\u016f tohoto zkoum\u00e1n\u00ed m\u016f\u017ee b\u00fdt detekov\u00e1n\u00ed polo\u017eky materi\u00e1lu, jsou-li spln\u011bny n\u00e1sleduj\u00edc\u00ed podm\u00ednky.<\/p>\n<p>Z\u00e1kladn\u00edm v\u00fdchodiskem je o\u010dek\u00e1van\u00e1 doba dr\u017eby dan\u00e9 majetkov\u00e9 slo\u017eky. Pokud je o\u010dek\u00e1van\u00e1 doba dr\u017eby krat\u0161\u00ed nebo rovna dvan\u00e1cti m\u011bs\u00edc\u016fm, jedn\u00e1 se bez ohledu na v\u00fd\u0161i vstupn\u00ed ceny o materi\u00e1lovou slo\u017eku, kter\u00e1 bude \u00fa\u010dtov\u00e1na bu\u010f na \u00fa\u010dtovou t\u0159\u00eddu z\u00e1sob, nebo p\u0159\u00edmo na vrub n\u00e1kladov\u00e9ho \u00fa\u010dtu spot\u0159eby materi\u00e1lu se sou\u010dasn\u00fdm veden\u00edm operativn\u00ed evidence k&nbsp;t\u00e9to slo\u017ece materi\u00e1lu, dle intern\u00ed sm\u011brnice \u00fa\u010detn\u00ed jednotky.<\/p>\n<p>Jestli\u017ee je o\u010dek\u00e1van\u00e1 doba dr\u017eby del\u0161\u00ed ne\u017e dvan\u00e1ct m\u011bs\u00edc\u016f, je nutn\u00e9 op\u011bt vyu\u017e\u00edt rozhodnut\u00ed \u00fa\u010detn\u00ed jednotky zakotven\u00e9 ve vnitropodnikov\u00e9 \u00fa\u010detn\u00ed sm\u011brnici. Bu\u010f firma bude \u00fa\u010dtovat danou majetkovou slo\u017eku p\u0159\u00edmo do n\u00e1klad\u016f se sou\u010dasn\u00fdm zachycen\u00edm za\u0159azen\u00ed t\u00e9to slo\u017eky v&nbsp;operativn\u00ed evidenci, nebo bude klasifikovat po\u0159\u00edzen\u00ed t\u00e9to movit\u00e9 v\u011bci jako tzv. drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek movit\u00fd. Rozhodov\u00e1n\u00ed o tom, zda firma bude vyu\u017e\u00edvat kategorii tzv. drobn\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku, mus\u00ed korespondovat s&nbsp;respektov\u00e1n\u00edm z\u00e1sady v\u011brn\u00e9ho a poctiv\u00e9ho obrazu.<\/p>\n<p>Z&nbsp;v\u00fd\u0161e uveden\u00e9ho je tedy z\u0159ejm\u00e9, \u017ee do materi\u00e1lu pat\u0159\u00ed i<\/p>\n<ul>\n<li>\u201edal\u0161\u00ed\u201c movit\u00e9 v\u011bci s&nbsp;dobou pou\u017eitelnosti jeden rok a krat\u0161\u00ed bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed a<\/li>\n<li>hmotn\u00e9 movit\u00e9 v\u011bci a jejich soubory s&nbsp;dobou pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok, kter\u00e9 nejsou pova\u017eov\u00e1ny za tzv. drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek.<\/li>\n<\/ul>\n<h3>Zbo\u017e\u00ed<\/h3>\n<p>Dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. se za zbo\u017e\u00ed pova\u017euj\u00ed movit\u00e9 v\u011bci a zv\u00ed\u0159ata, nabyt\u00e9 za \u00fa\u010delem prodeje, pokud \u00fa\u010detn\u00ed jednotka s&nbsp;t\u011bmito v\u011bcmi a zv\u00ed\u0159aty obchoduje. Polo\u017eka zbo\u017e\u00ed d\u00e1le obsahuje v\u00fdrobky vlastn\u00ed v\u00fdroby, kter\u00e9 byly aktivov\u00e1ny a p\u0159ed\u00e1ny do vlastn\u00edch prodejen, a zv\u00ed\u0159ata vlastn\u00edho chovu, kter\u00e1 dosp\u011bla, byla aktivov\u00e1na a jsou ur\u010dena k&nbsp;prodeji s&nbsp;v\u00fdjimkou jate\u010dn\u00fdch zv\u00ed\u0159at (nap\u0159\u00edklad dle \u00a7 3 odst. 1 p\u00edsm. d) z\u00e1kona \u010d. 166\/1999 Sb., o veterin\u00e1rn\u00ed p\u00e9\u010di a o zm\u011bn\u011b souvisej\u00edc\u00edch z\u00e1kon\u016f (veterin\u00e1rn\u00ed z\u00e1kon), ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, \u00a7 2 p\u00edsm. a) a b) vyhl\u00e1\u0161ky \u010d. 375\/2003 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 166\/1999 Sb., o veterin\u00e1rn\u00ed p\u00e9\u010di a o zm\u011bn\u011b n\u011bkter\u00fdch souvisej\u00edc\u00edch z\u00e1kon\u016f (veterin\u00e1rn\u00ed z\u00e1kon), ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, a o veterin\u00e1rn\u00edch po\u017eadavc\u00edch na \u017eivo\u010di\u0161n\u00e9 produkty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f).<\/p>\n<p>Polo\u017eka zbo\u017e\u00ed obsahuje t\u00e9\u017e nemovit\u00e9 v\u011bci, kter\u00e9 \u00fa\u010detn\u00ed jednotka, jej\u00edm\u017e p\u0159edm\u011btem \u010dinnosti je n\u00e1kup a prodej nemovit\u00fdch v\u011bc\u00ed, nakupuje za \u00fa\u010delem prodeje a sama je nepou\u017e\u00edv\u00e1, nepronaj\u00edm\u00e1 a neprov\u00e1d\u00ed na nich technick\u00e9 zhodnocen\u00ed.<\/p>\n<h3>Nedokon\u010den\u00e1 v\u00fdroba<\/h3>\n<p>Nedokon\u010den\u00e1 v\u00fdroba zahrnuje produkty, kter\u00e9 pro\u0161ly jedn\u00edm nebo n\u011bkolika v\u00fdrobn\u00edmi stupni a nejsou ji\u017e materi\u00e1lem, nejsou v\u0161ak dosud hotov\u00fdm v\u00fdrobkem. To znamen\u00e1, \u017ee pokud bychom uva\u017eovali nap\u0159\u00edklad truhl\u00e1\u0159skou firmu, bude se jednat o d\u0159ev\u011bn\u00e9 desky, kter\u00e9 byly z\u00edsk\u00e1ny prozat\u00edmn\u00ed \u00fapravou d\u0159ev\u011bn\u00fdch surovin. Tato polo\u017eka rovn\u011b\u017e obsahuje nedokon\u010den\u00e9 \u010dinnosti, p\u0159i nich\u017e nevznikaj\u00ed hmotn\u00e9 produkty.<\/p>\n<h3>Polotovary vlastn\u00ed v\u00fdroby<\/h3>\n<p>Polo\u017eka polotovar\u016f vlastn\u00ed v\u00fdroby obsahuje dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. odd\u011blen\u011b evidovan\u00e9 produkty, kter\u00e9 dosud nepro\u0161ly v\u0161emi v\u00fdrobn\u00edmi stupni a budou dokon\u010deny nebo zkompletov\u00e1ny do hotov\u00fdch v\u00fdrobk\u016f v&nbsp;dal\u0161\u00edm v\u00fdrobn\u00edm procesu \u00fa\u010detn\u00ed jednotky. Nap\u0159\u00edklad se tedy jedn\u00e1 o situaci, kdy zb\u00fdv\u00e1 jen fin\u00e1ln\u00ed v\u00fdrobek smontovat.<\/p>\n<h3>V\u00fdrobky<\/h3>\n<p>Kategorie v\u00fdrobk\u016f obsahuje v\u011bci vlastn\u00ed v\u00fdroby ur\u010den\u00e9 k&nbsp;prodeji nebo ke spot\u0159eb\u011b uvnit\u0159 \u00fa\u010detn\u00ed jednotky.<\/p>\n<h3>Mlad\u00e1 a ostatn\u00ed zv\u00ed\u0159ata a jejich skupiny<\/h3>\n<p>Polo\u017eka mlad\u00fdch a ostatn\u00edch zv\u00ed\u0159at a jejich skupin zahrnuje dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. zv\u00ed\u0159ata a jejich skupiny v\u010detn\u011b jate\u010dn\u00fdch zv\u00ed\u0159at (nap\u0159\u00edklad dle \u00a7 3 odst. 1 p\u00edsm. d) z\u00e1kona \u010d. 166\/1999 Sb., o veterin\u00e1rn\u00ed p\u00e9\u010di a o zm\u011bn\u011b souvisej\u00edc\u00edch z\u00e1kon\u016f (veterin\u00e1rn\u00ed z\u00e1kon), ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, \u00a7 2 p\u00edsm. a) a b) vyhl\u00e1\u0161ky \u010d. 375\/2003 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 166\/1999 Sb., o veterin\u00e1rn\u00ed p\u00e9\u010di a o zm\u011bn\u011b n\u011bkter\u00fdch souvisej\u00edc\u00edch z\u00e1kon\u016f (veterin\u00e1rn\u00ed z\u00e1kon), ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, a o veterin\u00e1rn\u00edch po\u017eadavc\u00edch na \u017eivo\u010di\u0161n\u00e9 produkty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f), kter\u00e1 nejsou vykazov\u00e1na v&nbsp;polo\u017ek\u00e1ch dosp\u011bl\u00fdch zv\u00ed\u0159at a jejich skupin, polo\u017ek\u00e1ch materi\u00e1lu a zbo\u017e\u00ed.<\/p>\n<h3>Poskytnut\u00e9 z\u00e1lohy na z\u00e1soby<\/h3>\n<p>Polo\u017eka poskytnut\u00fdch z\u00e1loh na z\u00e1soby obsahuje kr\u00e1tkodob\u00e9 a dlouhodob\u00e9 z\u00e1lohy a z\u00e1vdavky poskytnut\u00e9 na po\u0159\u00edzen\u00ed z\u00e1sob.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5564\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/07\/sharon-mccutcheon-8a5eJ1-mmQ-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<h2>Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed<\/h2>\n<p>Velice d\u016fle\u017eit\u00e9 je spr\u00e1vn\u00e9 vymezen\u00ed oce\u0148ovac\u00edch technik p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob. Je nutn\u00e9 si uv\u011bdomit, \u017ee p\u0159i respektov\u00e1n\u00ed akru\u00e1ln\u00edho principu podvojn\u00e9ho \u00fa\u010detnictv\u00ed m\u00e1 pou\u017eit\u00e1 vstupn\u00ed cena z\u00e1sadn\u00ed vliv na hodnotu vyk\u00e1zan\u00fdch aktiv v&nbsp;rozvaze, p\u0159i\u010dem\u017e m\u016f\u017ee b\u00fdt korektov\u00e1na p\u0159i respektov\u00e1n\u00ed \u00fa\u010detn\u00edch p\u0159edpis\u016f pomoc\u00ed tzv. opravn\u00fdch polo\u017eek, kter\u00e9 v&nbsp;pen\u011b\u017eit\u00e9 form\u011b vyjad\u0159uj\u00ed p\u0159echodn\u00e9 sn\u00ed\u017een\u00ed hodnoty z\u00e1sob (z d\u016fvodu, \u017ee p\u0159edpokl\u00e1dan\u00e1 prodejn\u00ed cena z\u00e1sob je v\u00fdznamn\u011b ni\u017e\u0161\u00ed ne\u017e ocen\u011bn\u00ed v&nbsp;historick\u00fdch vstupn\u00edch cen\u00e1ch).<\/p>\n<p>V&nbsp;z\u00e1sad\u011b rozli\u0161ujeme t\u0159i typy vstupn\u00ed ceny u z\u00e1sob:<\/p>\n<h3>Po\u0159izovac\u00ed cena<\/h3>\n<p>Po\u0159izovac\u00ed cena se pou\u017e\u00edv\u00e1 zejm\u00e9na p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob koup\u00ed.<\/p>\n<p>Dle \u00a7 49 Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. jsou sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny z\u00e1sob rovn\u011b\u017e n\u00e1klady souvisej\u00edc\u00ed s&nbsp;jejich po\u0159\u00edzen\u00edm, zejm\u00e9na p\u0159epravn\u00e9 vy\u00fa\u010dtovan\u00e9 dodavatelem nebo proveden\u00e9 \u00fa\u010detn\u00ed jednotkou, provize, clo a pojistn\u00e9. N\u00e1klady na \u00fapravu skladovan\u00e9ho materi\u00e1lu nebo zbo\u017e\u00ed se pova\u017euj\u00ed za n\u00e1klady souvisej\u00edc\u00ed s&nbsp;po\u0159\u00edzen\u00edm z\u00e1sob a zvy\u0161uj\u00ed ocen\u011bn\u00ed z\u00e1sob.<\/p>\n<p>Nevyfakturovan\u00e9 dod\u00e1vky z\u00e1sob se ocen\u00ed podle uzav\u0159en\u00e9 smlouvy, pop\u0159\u00edpad\u011b jin\u00fdch doklad\u016f, kter\u00e9 m\u00e1 \u00fa\u010detn\u00ed jednotka k&nbsp;dispozici.<\/p>\n<p>Sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny z\u00e1sob nejsou zejm\u00e9na \u00faroky z&nbsp;\u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek poskytnut\u00fdch na jejich po\u0159\u00edzen\u00ed, kursov\u00e9 rozd\u00edly, smluvn\u00ed pokuty a \u00faroky z&nbsp;prodlen\u00ed a jin\u00e9 sankce ze smluvn\u00edch vztah\u016f.<\/p>\n<h3>Vlastn\u00ed n\u00e1klady<\/h3>\n<p>Vlastn\u00edmi n\u00e1klady se oce\u0148uj\u00ed z\u00e1soby vytvo\u0159en\u00e9 vlastn\u00ed \u010dinnost\u00ed.<\/p>\n<p>Dle \u00a7 49 Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. se vlastn\u00ed n\u00e1klady z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed oce\u0148uj\u00ed ve skute\u010dn\u00e9 v\u00fd\u0161i nebo na z\u00e1klad\u011b kalkulace v\u00fdroby, stanoven\u00e9 \u00fa\u010detn\u00ed jednotkou. Vlastn\u00ed n\u00e1klady zahrnuj\u00ed p\u0159\u00edm\u00e9 n\u00e1klady a mohou zahrnovat tak\u00e9 pom\u011brnou \u010d\u00e1st variabiln\u00edch a fixn\u00edch nep\u0159\u00edm\u00fdch n\u00e1klad\u016f, p\u0159\u00ed\u010dinn\u011b p\u0159i\u0159aditeln\u00fdch dan\u00e9mu v\u00fdkonu a vztahuj\u00edc\u00edch se k&nbsp;obdob\u00ed \u010dinnosti.<\/p>\n<p>N\u00e1klady na prodej se do t\u011bchto n\u00e1klad\u016f nezahrnuj\u00ed. Volbu metody ocen\u011bn\u00ed provede \u00fa\u010detn\u00ed jednotka s&nbsp;ohledem na povinnosti stanoven\u00e9 z\u00e1konem, zejm\u00e9na respektov\u00e1n\u00edm principu v\u00fdznamnosti a v\u011brn\u00e9ho a poctiv\u00e9ho zobrazen\u00ed majetku.<\/p>\n<p>Pro tyto \u00fa\u010dely je vhodn\u00e9 p\u0159ipomenout z\u00e1kladn\u00ed kalkula\u010dn\u00ed vzorec:<\/p>\n<p style=\"text-align: center\">P\u0159\u00edm\u00fd materi\u00e1l<br \/>\n+<br \/>\nP\u0159\u00edm\u00e9 mzdy<br \/>\n+<br \/>\nOstatn\u00ed p\u0159\u00edm\u00e9 n\u00e1klady<br \/>\n+<br \/>\n<u>V\u00fdrobn\u00ed re\u017eie<br \/>\n<\/u>=<br \/>\n<strong>Vlastn\u00ed n\u00e1klady v\u00fdroby<br \/>\n<\/strong>+<br \/>\nZ\u00e1sobovac\u00ed re\u017eie<br \/>\n+<br \/>\n<u>Spr\u00e1vn\u00ed re\u017eie<br \/>\n<\/u>=<br \/>\n<strong>Vlastn\u00ed n\u00e1klady v\u00fdkonu<br \/>\n<\/strong>+<br \/>\n<u>Odbytov\u00e9 n\u00e1klady<br \/>\n<\/u>=<br \/>\n<strong>\u00dapln\u00e9 vlastn\u00ed n\u00e1klady v\u00fdkonu<br \/>\n<\/strong>+<br \/>\n<u>Zisk<br \/>\n<\/u>=<br \/>\n<strong>Prodejn\u00ed cena bez dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty<\/strong><\/p>\n<h3>Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena<\/h3>\n<p>Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena se pou\u017eije nej\u010dast\u011bji p\u0159i bez\u00faplatn\u00e9m nabyt\u00ed z\u00e1sob, nebo nen\u00ed-li mo\u017en\u00e9 zjistit vlastn\u00ed n\u00e1klady z\u00e1sob.<\/p>\n<p>Dle \u00a7 25 z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, se za reproduk\u010dn\u00ed po\u0159izovac\u00ed cenu pova\u017euje cena, za kterou by byl majetek po\u0159\u00edzen v&nbsp;dob\u011b, kdy se o n\u011bm \u00fa\u010dtuje. P\u0159\u00edkladem je nap\u0159\u00edklad ocen\u011bn\u00ed znaleck\u00fdm posudkem.<\/p>\n<h2>Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed<\/h2>\n<p>Stejn\u011b tak d\u016fle\u017eit\u00e9 je spr\u00e1vn\u00e9 nastaven\u00ed metody oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed, \u010demu\u017e se, krom\u011b jin\u00e9ho, bude v\u011bnovat p\u0159\u00ed\u0161t\u00ed \u010dl\u00e1nek \u201eJak na z\u00e1soby v&nbsp;\u00fa\u010detnictv\u00ed \u2013 2. d\u00edl\u201c.<\/p>\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\/2354\">\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\/2354\">\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>Z\u00e1v\u011br<\/h2>\n<p>Spr\u00e1vn\u00e9 vymezen\u00ed a \u010dlen\u011bn\u00ed z\u00e1sob hraje zcela z\u00e1sadn\u00ed roli pro spr\u00e1vn\u00e9 vyk\u00e1z\u00e1n\u00ed aktiv v&nbsp;rozvaze \u00fa\u010detn\u00ed jednotky. Krom\u011b jin\u00e9ho je v&nbsp;tomto smyslu d\u016fle\u017eit\u00e9 pe\u010dliv\u011b rozli\u0161ovat z\u00e1soby od jednotliv\u00fdch polo\u017eek dlouhodob\u00e9ho hmotn\u00e9ho majetku.<\/p>\n<p>Z\u00e1soby jsou dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f \u010dlen\u011bny do n\u011bkolika polo\u017eek. Prim\u00e1rn\u011b pat\u0159\u00ed do z\u00e1sob polo\u017eka materi\u00e1lu, kter\u00e1 zahrnuje: suroviny, pomocn\u00e9 l\u00e1tky, provozovac\u00ed l\u00e1tky, n\u00e1hradn\u00ed d\u00edly, obaly a obalov\u00e9 materi\u00e1ly. D\u00e1le se do materi\u00e1lu zahrnuj\u00ed dal\u0161\u00ed movit\u00e9 v\u011bci s&nbsp;dobou pou\u017eitelnosti jeden rok a krat\u0161\u00ed bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed, jako\u017e i hmotn\u00e9 movit\u00e9 v\u011bci a jejich soubory s&nbsp;dobou pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok, kter\u00e9 nejsou pova\u017eov\u00e1ny za tzv. drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek. Krom\u011b v\u00fd\u0161e uveden\u00e9ho za\u0159azuje Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb. do materi\u00e1lu i pokusn\u00e1 zv\u00ed\u0159ata, nap\u0159\u00edklad dle z\u00e1kona \u010d. 246\/1992 Sb., na ochranu zv\u00ed\u0159at proti t\u00fdr\u00e1n\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n<p>N\u00e1sledn\u011b se do z\u00e1sob zahrnuj\u00ed polo\u017eky zbo\u017e\u00ed, nedokon\u010den\u00e9 v\u00fdroby, polotovar\u016f vlastn\u00ed v\u00fdroby, v\u00fdrobk\u016f, mlad\u00fdch a ostatn\u00edch zv\u00ed\u0159at a jejich skupin. Rovn\u011b\u017e za\u0159azuj\u00ed \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy do z\u00e1sob poskytnut\u00e9 z\u00e1lohy a z\u00e1vdavky na z\u00e1soby.<\/p>\n<p>Pot\u00e9, co jsou z\u00e1soby spr\u00e1vn\u011b vymezeny, je nutn\u00e9 prov\u00e9st pe\u010dliv\u00e9 ocen\u011bn\u00ed po\u0159izovan\u00fdch z\u00e1sob tzv. vstupn\u00ed cenou, kter\u00e1 m\u00e1 podobu tzv. po\u0159izovac\u00ed ceny, vlastn\u00edch n\u00e1klad\u016f nebo reproduk\u010dn\u00ed po\u0159izovac\u00ed ceny. Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb. definuje po\u0159izovac\u00ed cenu jako sou\u010det tzv. ceny po\u0159\u00edzen\u00ed a vedlej\u0161\u00edch po\u0159izovac\u00edch n\u00e1klad\u016f, p\u0159i\u010dem\u017e rovn\u011b\u017e definuje, kter\u00e9 polo\u017eky n\u00e1klad\u016f se do po\u0159izovac\u00ed ceny za\u0159azuj\u00ed \u201ezejm\u00e9na\u201c a kter\u00e9 polo\u017eky n\u00e1klad\u016f se do po\u0159izovac\u00ed ceny \u201ezejm\u00e9na\u201c neza\u0159azuj\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vymezen\u00ed a \u010dlen\u011bn\u00ed z\u00e1sob Z\u00e1soby jsou vymezeny \u00a7 9 Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2356,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[99,361],"class_list":["post-2354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-ucetnictvi","tag-uctovani-zasob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2354","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=2354"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2354\/revisions"}],"predecessor-version":[{"id":12744,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2354\/revisions\/12744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2356"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}