{"id":2427,"date":"2025-03-12T14:14:33","date_gmt":"2025-03-12T13:14:33","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-s-pohledavkami-a-zavazky-v-ucetnictvi\/"},"modified":"2025-03-12T14:14:35","modified_gmt":"2025-03-12T13:14:35","slug":"jak-s-pohledavkami-a-zavazky-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-s-pohledavkami-a-zavazky-v-ucetnictvi\/","title":{"rendered":"Jak s pohled\u00e1vkami a z\u00e1vazky v \u00fa\u010detnictv\u00ed?"},"content":{"rendered":"<h2>Pohled\u00e1vky a z\u00e1vazky obecn\u011b<\/h2>\n<h3>Pohled\u00e1vky<\/h3>\n<p>Pohled\u00e1vka v\u00a0podstat\u011b znamen\u00e1 <strong>pr\u00e1vo nebo n\u00e1rok<\/strong> osoby (a\u0165 fyzick\u00e9 \u010di pr\u00e1vnick\u00e9) <strong>po\u017eadovat<\/strong> po jin\u00e9 osob\u011b <strong>pln\u011bn\u00ed<\/strong> z\u00a0jist\u00e9ho z\u00e1vazku. Pohled\u00e1vka vznik\u00e1 nej\u010dast\u011bji spln\u011bn\u00edm \u010di realizac\u00ed hmotn\u00e9ho i nehmotn\u00e9ho pln\u011bn\u00ed nebo na z\u00e1klad\u011b uzav\u0159en\u00e9 smlouvy.<\/p>\n<p>Pohled\u00e1vky se <strong>oce\u0148uj\u00ed jmenovitou hodnotou<\/strong>, co\u017e je hodnota, jakou m\u011bly ke dni sv\u00e9ho vzniku. Pokud je pohled\u00e1vka <strong>nabyta koup\u00ed<\/strong>, oce\u0148uje se <strong>hodnotou po\u0159izovac\u00ed<\/strong>.<\/p>\n<p>V\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy se pohled\u00e1vky, na rozd\u00edl od z\u00e1vazk\u016f, eviduj\u00ed jak <strong>kr\u00e1tkodob\u00e9, tak dlouhodob\u00e9<\/strong>.<\/p>\n<p>Na dlouhodob\u00e9 a kr\u00e1tkodob\u00e9 se d\u011bl\u00ed pohled\u00e1vky <strong>podle jejich splatnosti<\/strong>:<\/p>\n<ul>\n<li><em>kr\u00e1tkodob\u00e9 pohled\u00e1vky \u2013 se splatnost\u00ed do 1 roku<\/em><\/li>\n<li><em>dlouhodob\u00e9 pohled\u00e1vky \u2013 se splatnost\u00ed nad 1 rok<\/em><\/li>\n<\/ul>\n<p>A\u010d <strong>dlouhodob\u00e9 i kr\u00e1tkodob\u00e9 pohled\u00e1vky<\/strong> \u00fa\u010detn\u011b evidujeme v\u00a0jedn\u00e9 \u00fa\u010detn\u00ed skupin\u011b, v\u00a0praxi je vhodn\u00e9 <strong>rozli\u0161ovat<\/strong> je <strong>pomoc\u00ed analytick\u00fdch \u00fa\u010dt\u016f<\/strong>. Budou n\u00e1m pak n\u00e1pomocny p\u0159i sestaven\u00ed rozvahy, jednoho z\u00a0v\u00fdkaz\u016f \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n<p>V\u00a0rozvaze se toti\u017e pohled\u00e1vky dlouhodob\u00e9 a kr\u00e1tkodob\u00e9 eviduj\u00ed v\u00a0jin\u00fdch odd\u00edlech. V\u017edy je br\u00e1na v\u00a0potaz d\u00e9lka splatnosti k\u00a0rozvahov\u00e9mu dni, tedy ke dni, ke kter\u00e9mu se sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brka.<\/p>\n<p>P\u0158\u00cdKLAD<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u00da\u010detn\u00ed z\u00e1v\u011brka sestavena ke dni<\/td>\n<td>Splatnost pohled\u00e1vky<\/td>\n<td>Vyk\u00e1z\u00e1n\u00ed v\u00a0pohled\u00e1vk\u00e1ch<\/td>\n<\/tr>\n<tr>\n<td>31.12.2020<\/td>\n<td>20.5.2021<\/td>\n<td>kr\u00e1tkodob\u00fdch<\/td>\n<\/tr>\n<tr>\n<td>31.12.2020<\/td>\n<td>31.12.2022<\/td>\n<td>dlouhodob\u00fdch<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Z\u00e1vazky<\/h3>\n<p>Z\u00e1vazek je vlastn\u011b <strong>vztah mezi v\u011b\u0159itelem<\/strong>, kter\u00fd <strong>o\u010dek\u00e1v\u00e1 pln\u011bn\u00ed<\/strong>, <strong>a dlu\u017en\u00edkem<\/strong>, kter\u00fd <strong>m\u00e1 za povinnost<\/strong> za sv\u016fj dluh v\u010das a <strong>\u0159\u00e1dn\u011b plnit<\/strong>. Z\u00e1vazky p\u0159edstavuj\u00ed zdroje kryt\u00ed \u2013 pasiva podniku. Mohou m\u00edt pen\u011b\u017en\u00ed, hmotnou i nehmotnou formu.<\/p>\n<p>Z\u00e1vazky se <strong>oce\u0148uj\u00ed<\/strong> p\u0159i jejich vzniku <strong>jmenovitou hodnotou<\/strong>, <strong>v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech je ale pot\u0159eba je ocenit hodnotou re\u00e1lnou<\/strong>, nap\u0159. u ocen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f. Jako re\u00e1lnou hodnotu lze pou\u017e\u00edt hodnotu tr\u017en\u00ed, ocen\u011bn\u00ed znalcem nebo kvalifikovan\u00fdm odhadem.<\/p>\n<p>Na rozd\u00edl od pohled\u00e1vek se \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 3 vyu\u017e\u00edvaj\u00ed pouze u <strong>kr\u00e1tkodob\u00fdch z\u00e1vazk\u016f<\/strong>. Dlouhodob\u00e9 z\u00e1vazky pat\u0159\u00ed do \u00fa\u010dtov\u00e9 skupiny 4. Zde je tedy nutn\u00e9 spr\u00e1vn\u00e9 rozd\u011blen\u00ed a za\u00fa\u010dtov\u00e1n\u00ed dle jejich splatnosti, aby bylo mo\u017eno spr\u00e1vn\u011b jednotliv\u00e9 z\u00e1vazky jednak za\u00fa\u010dtovat, ale tak\u00e9 vyk\u00e1zat v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce v\u00a0rozvaze.<\/p>\n<p>Takt\u00e9\u017e jako u pohled\u00e1vek se dlouhodob\u00fd \u010di kr\u00e1tkodob\u00fd z\u00e1vazek definuje <strong>dle splatnosti <\/strong>k\u00a0rozvahov\u00e9mu dni, tedy ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, a to:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u00da\u010detn\u00ed z\u00e1v\u011brka sestavena ke dni<\/td>\n<td>Splatnost z\u00e1vazku<\/td>\n<td>Vyk\u00e1z\u00e1n\u00ed v\u00a0z\u00e1vazc\u00edch<\/td>\n<td>Zachycen\u00ed v\u00a0\u00fa\u010detnictv\u00ed na \u00fa\u010dtech<\/td>\n<\/tr>\n<tr>\n<td>31.12.2020<\/td>\n<td>20.5.2021<\/td>\n<td>Kr\u00e1tkodob\u00fdch<\/td>\n<td>3xx<\/td>\n<\/tr>\n<tr>\n<td>31.12.2020<\/td>\n<td>31.12.2022<\/td>\n<td>dlouhodob\u00fdch<\/td>\n<td>4xx<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Vyk\u00e1z\u00e1n\u00ed v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce <\/strong><\/p>\n<p>V\u00a0rozvaze se jednotliv\u00e9 \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 31 a\u017e 39 vykazuj\u00ed do n\u00e1sleduj\u00edc\u00edch odd\u00edl\u016f.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u010c\u00edslo \u00fa\u010dtu<\/td>\n<td>Aktiva<\/td>\n<td>Pasiva<\/td>\n<\/tr>\n<tr>\n<td>311 \u2013 Pohled\u00e1vky z\u00a0obchodn\u00edch vztah\u016f<\/td>\n<td>C.II.1.1., C.II.2.1.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>313 \u2013 Pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry<\/td>\n<td>C.II.1.1., C.II.2.1.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>314 \u2013 Poskytnut\u00e9 z\u00e1lohy a z\u00e1vdavky<\/td>\n<td>C.II.1.5.2., C.II.2.4.4.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>315 \u2013 Ostatn\u00ed pohled\u00e1vky<\/td>\n<td>C.II.1.1., C.II.2.1.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>321 \u2013 Dluhy z\u00a0obchodn\u00edch vztah\u016f<\/td>\n<td><\/td>\n<td>C.II.4.<\/td>\n<\/tr>\n<tr>\n<td>322 \u2013 Sm\u011bnky k\u00a0\u00fahrad\u011b<\/td>\n<td><\/td>\n<td>C.II.5.<\/td>\n<\/tr>\n<tr>\n<td>324 \u2013 P\u0159ijat\u00e9 provozn\u00ed z\u00e1lohy a z\u00e1vdavky<\/td>\n<td><\/td>\n<td>C.II.3.<\/td>\n<\/tr>\n<tr>\n<td>325 \u2013 Ostatn\u00ed z\u00e1vazky<\/td>\n<td><\/td>\n<td>C.II.4.<\/td>\n<\/tr>\n<tr>\n<td>331 \u2013 Zam\u011bstnanci<\/td>\n<td><\/td>\n<td>C.II.8.3.<\/td>\n<\/tr>\n<tr>\n<td>333 \u2013 Ostatn\u00ed z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm<\/td>\n<td><\/td>\n<td>C.II.8.3.<\/td>\n<\/tr>\n<tr>\n<td>335 \u2013 Pohled\u00e1vky za zam\u011bstnanci<\/td>\n<td>C.II.1.5.4, C.II.2.4.6.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>336 \u2013 Z\u00fa\u010dtov\u00e1n\u00edmi s\u00a0institucemi soci\u00e1ln\u00edho zabezpe\u010den\u00ed a zdravotn\u00edho poji\u0161t\u011bn\u00ed<\/td>\n<td>C.II.2.4.2.<\/td>\n<td>C.II.8.4.<\/td>\n<\/tr>\n<tr>\n<td>341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjmu<\/td>\n<td>C.II.2.4.3.<\/td>\n<td>C.II.8.5.<\/td>\n<\/tr>\n<tr>\n<td>342 \u2013 Ostatn\u00ed p\u0159\u00edm\u00e9 dan\u011b<\/td>\n<td>C.II.2.4.3.<\/td>\n<td>C.II.8.5.<\/td>\n<\/tr>\n<tr>\n<td>343 \u2013 Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty<\/td>\n<td>C.II.2.4.3.<\/td>\n<td>C.II.8.5.<\/td>\n<\/tr>\n<tr>\n<td>345 \u2013 Ostatn\u00ed dan\u011b a poplatky<\/td>\n<td>C.II.2.4.3.<\/td>\n<td>C.II.8.5.<\/td>\n<\/tr>\n<tr>\n<td>346 \u2013 Dotace ze st\u00e1tn\u00edho rozpo\u010dtu<\/td>\n<td><\/td>\n<td>C.II.8.5.<\/td>\n<\/tr>\n<tr>\n<td>347 \u2013 Ostatn\u00ed dotace<\/td>\n<td><\/td>\n<td>C.II.8.5.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5821\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/08\/aaron-burden-xG8IQMqMITM-unsplash-1024x769.jpg\" alt=\"\" width=\"1024\" height=\"769\" \/><\/p>\n<h2>N\u00e1pl\u0148 a \u00fa\u010dtov\u00e1n\u00ed na jednotliv\u00fdch \u00fa\u010dtech skupin 31 &#8211; 34<\/h2>\n<h3>31 \u2013 POHLED\u00c1VKY (KR\u00c1TKODOB\u00c9 A DLOUHODOB\u00c9)<\/h3>\n<p><strong>311 \u2013 Pohled\u00e1vky z\u00a0obchodn\u00edch vztah\u016f (\u00fa\u010det aktivn\u00ed)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dtu \u00fa\u010dtuje \u00fa\u010detn\u00ed jednotka <strong>pohled\u00e1vky za odb\u011brateli<\/strong>. K\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed odpov\u00edd\u00e1 z\u016fstatek tohoto \u00fa\u010dtu skute\u010dn\u00fdm pohled\u00e1vk\u00e1m za odb\u011brateli dolo\u017een\u00fdm inventariza\u010dn\u00edm z\u00e1pisem, nej\u010dast\u011bji soupisem neuhrazen\u00fdch faktur vydan\u00fdch.<\/p>\n<p>Na stranu MD se \u00fa\u010dtuje vznik pohled\u00e1vky za odb\u011brateli z\u00a0titulu pln\u011bn\u00ed hmotn\u00fdch i nehmotn\u00fdch \u010di na z\u00e1klad\u011b smluv. Na stranu D se \u00fa\u010dtuj\u00ed \u00fahrady t\u011bchto pohled\u00e1vek.<\/p>\n<p>V\u00a0praxi je vhodn\u00e9 k\u00a0tomuto \u00fa\u010dtu evidovat pomoc\u00ed <strong>analytick\u00fdch \u00fa\u010dt\u016f<\/strong> p\u0159edev\u0161\u00edm pohled\u00e1vky <strong>dle<\/strong> jednotliv\u00fdch <strong>m\u011bn<\/strong> a d\u00e1le pohled\u00e1vky <strong>dlouhodob\u00e9 a kr\u00e1tkodob\u00e9<\/strong>.<\/p>\n<p>Ke konci \u00fa\u010detn\u00edho obdob\u00ed se z\u016fstatek \u00fa\u010dtu rovn\u00e1 skute\u010dn\u00fdm pohled\u00e1vk\u00e1m za odb\u011brateli, kter\u00e9 dolo\u017e\u00edme inventariza\u010dn\u00edm soupisem neuhrazen\u00fdch faktur vydan\u00fdch.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura vystaven\u00e1 za n\u00e1jemn\u00e9<\/td>\n<td>\u00a0MD 311<\/td>\n<td>D 602<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 \u00dahrada faktury bankovn\u00edm p\u0159evodem<\/td>\n<td>\u00a0D 221<\/td>\n<td>MD 311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>313 \u2013 Pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry (\u00fa\u010det aktivn\u00ed)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dtu \u00fa\u010detn\u00ed jednotka \u00fa\u010dtuje o pohled\u00e1vk\u00e1ch za <strong>sm\u011bnky p\u0159edan\u00e9 bance k\u00a0proplacen\u00ed<\/strong> do doby splatnosti sm\u011bnky, ale i <strong>o dal\u0161\u00edch jin\u00fdch cenn\u00fdch pap\u00edrech p\u0159edan\u00fdch bance k\u00a0eskontu<\/strong>.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 postoupen\u00ed sm\u011bnky bance<\/td>\n<td>MD 313<\/td>\n<td>D 312<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>314 \u2013 Poskytnut\u00e9 z\u00e1lohy \u2013 dlouhodob\u00e9 a kr\u00e1tkodob\u00e9 (\u00fa\u010det aktivn\u00ed)<\/strong><\/p>\n<p>Na \u00fa\u010dtu poskytnut\u00fdch z\u00e1loh jsou \u00fa\u010dtov\u00e1ny <strong>poskytnut\u00e9 z\u00e1lohy<\/strong> je\u0161t\u011b <strong>p\u0159ed poskytnut\u00edm pln\u011bn\u00ed<\/strong> smluv ze strany dodavatele, kter\u00e9 nejsou z\u00e1lohou na dlouhodob\u00fd majetek, z\u00e1soby nebo na zv\u00ed\u0159ata.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 \u00dahrada z\u00e1lohov\u00e9 faktury za elekt\u0159inu bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 314<\/td>\n<td>D 221<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura p\u0159ijat\u00e1 za elekt\u0159inu s\u00a0ode\u010dtenou uhrazenou z\u00e1lohou<\/td>\n<td>\u00a0MD 502<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ode\u010dten\u00ed z\u00e1lohy<\/td>\n<td>MD 321<\/td>\n<td>D 314<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>315 \u2013 Ostatn\u00ed pohled\u00e1vky (\u00fa\u010det aktivn\u00ed)<\/strong><\/p>\n<p>Na \u00fa\u010dtu 315 evidujeme <strong>ostatn\u00ed pohled\u00e1vky z\u00a0obchodn\u00edch vztah\u016f<\/strong>, nap\u0159\u00edklad n\u00e1rok na vypo\u0159\u00e1d\u00e1n\u00ed reklamace, pohled\u00e1vky za provozovateli platebn\u00edch termin\u00e1l\u016f, \u010d\u00e1stky ur\u010den\u00e9 k\u00a0p\u0159efakturaci n\u00e1klad\u016f za slu\u017eby, energie atd. pro jin\u00fd subjekt, refundaci mezd.<\/p>\n<p><em>P\u0158\u00cdKLAD <\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 P\u0159edpis n\u00e1roku na n\u00e1hradu reklamovan\u00e9ho zbo\u017e\u00ed dodavatelem<\/td>\n<td>1.000,-<\/td>\n<td>MD 315<\/td>\n<td>D 132<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Dobropis od dodavatele na reklamovan\u00e9 zbo\u017e\u00ed<\/td>\n<td>1.000,-<\/td>\n<td>MD 315<\/td>\n<td>D 321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura p\u0159ijat\u00e1 za elekt\u0159inu ur\u010den\u00e1 k\u00a0p\u0159e\u00fa\u010dtov\u00e1n\u00ed n\u00e1jemn\u00edkovi<\/td>\n<td>1.000,-<\/td>\n<td>MD 315<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura vystaven\u00e1 za elekt\u0159inu n\u00e1jemn\u00edkovi<\/td>\n<td>1.000,-<\/td>\n<td>MD 311<\/td>\n<td>D 315<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>32- Z\u00c1VAZKY (KR\u00c1TKODOB\u00c9)<\/h3>\n<p><strong>321 \u2013 Z\u00e1vazky z\u00a0obchodn\u00edch vztah\u016f (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Na \u00fa\u010det 321 pat\u0159\u00ed <strong>z\u00e1vazky z\u00a0do\u0161l\u00fdch faktur od dodavatel\u016f<\/strong> \u2013 kr\u00e1tkodob\u00e9 z\u00e1vazky z\u00a0obchodn\u00edch vztah\u016f.<\/p>\n<p>V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se na D \u00fa\u010dtuj\u00ed vznikl\u00e9 z\u00e1vazky, naopak na stranu MD jejich \u00fahrady, p\u0159\u00edpadn\u011b z\u00e1po\u010dty, odpisy. K\u00a0rozvahov\u00e9mu dni z\u016fstatek \u00fa\u010dtu mus\u00ed souhlasit se zinventarizovan\u00fdm soupisem neuhrazen\u00fdch z\u00e1vazk\u016f, p\u0159ijat\u00fdch faktur.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura p\u0159ijat\u00e1 za \u00fa\u010detn\u00ed slu\u017eby<\/td>\n<td>MD 518<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 \u00dahrada faktury bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 321<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>322 \u2013 Sm\u011bnky k\u00a0\u00fahrad\u011b (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>\u00da\u010det 322 slou\u017e\u00ed k\u00a0<strong>za\u00fa\u010dtov\u00e1n\u00ed kr\u00e1tkodob\u00fdch sm\u011bnek vlastn\u00edch a akceptovan\u00fdch sm\u011bnek ciz\u00edch <\/strong>ur\u010den\u00fdch k\u00a0uspokojen\u00ed dluhu dodavateli.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<p><strong><em>\u00da\u010dtov\u00e1n\u00ed u odb\u011bratele<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura p\u0159ijat\u00e1 na zbo\u017e\u00ed<\/td>\n<td>MD 131<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Vystaven\u00ed sm\u011bnky na \u00fahradu faktury<\/td>\n<td>MD 321<\/td>\n<td>D 322<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0\u00a0\u00a0\u00a0\u00a0 \u00dahrada sm\u011bnky ve lh\u016ft\u011b splatnosti<\/td>\n<td>MD 322<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>324 \u2013 P\u0159ijat\u00e9 z\u00e1lohy (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dtu \u00fa\u010detn\u00ed jednotka eviduje p\u0159ijat\u00e9 kr\u00e1tkodob\u00e9 z\u00e1lohy p\u0159ed samotn\u00fdm pln\u011bn\u00edm v\u016f\u010di odb\u011bratel\u016fm.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<p><strong><em>\u00da\u010dtov\u00e1n\u00ed u dodavatele pln\u011bn\u00ed<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Vystavena z\u00e1lohov\u00e1 faktura na poskytnut\u00ed slu\u017eeb, \u00fahrada bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 221<\/td>\n<td>D 324<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Po poskytnut\u00ed slu\u017eby vystavena odb\u011brateli faktura<\/td>\n<td>MD 311<\/td>\n<td>D 602<\/td>\n<\/tr>\n<tr>\n<td>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ve vystaven\u00e9 faktu\u0159e ode\u010dtena ji\u017e uhrazen\u00e1 z\u00e1loha<\/td>\n<td>MD 324<\/td>\n<td>D 311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>325 \u2013 Ostatn\u00ed z\u00e1vazky (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Na \u00fa\u010dtu 325 zachycujeme <strong>ostatn\u00ed z\u00e1vazky z\u00a0obchodn\u00edch vztah\u016f<\/strong> \u2013 nap\u0159\u00edklad reklamace uplatn\u011bn\u00e9 odb\u011brateli, refundace mezd, z\u00e1vazky ze z\u00e1ru\u010dn\u00edho pau\u0161\u00e1lu, dluhy z\u00a0r\u016fzn\u00fdch slu\u017eeb \u010di z\u00e1vazky z\u00a0pokut, sra\u017een\u00e9 exeku\u010dn\u00ed sr\u00e1\u017eky zam\u011bstnanc\u016fm atd.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 p\u0159edepsan\u00e1 exeku\u010dn\u00ed sr\u00e1\u017eka zam\u011bstnanci<\/td>\n<td>MD 331<\/td>\n<td>D 325<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Odvod exeku\u010dn\u00ed sr\u00e1\u017eky<\/td>\n<td>MD 325<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 p\u0159edpis p\u0159edepsan\u00e9 smluvn\u00ed pokuty<\/td>\n<td>MD 544<\/td>\n<td>D 325<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 \u00dahrada pokuty z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>MD 325<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>33 \u2013 Z\u00da\u010cTOV\u00c1N\u00cd SE ZAM\u011aSTNANCI A INSTITUCEMI<\/h3>\n<p><strong>331 \u2013 Zam\u011bstnanci (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Jak n\u00e1zev \u00fa\u010dtu napov\u00edd\u00e1, eviduj\u00ed se zde <strong>z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm<\/strong>, a to <strong>n\u00e1rok na jejich mzdu<\/strong>. Na stranu D \u00fa\u010dtujeme mzdu v\u00a0hrub\u00e9 v\u00fd\u0161i, na stradu D pak \u00fa\u010dtujeme jednotliv\u00e9 sr\u00e1\u017eky a odvody soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed (pouze \u010d\u00e1st p\u0159ipadaj\u00edc\u00ed na zam\u011bstnance) a tak\u00e9 pak samotnou \u00fahradu \u010dist\u00e9 mzdy zam\u011bstnanci.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 p\u0159edepsan\u00e1 hrub\u00e1 mzda zam\u011bstnance<\/td>\n<td>MD 521<\/td>\n<td>D 331<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Sr\u00e1\u017eka soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed za zam\u011bstnance<\/td>\n<td>MD 331<\/td>\n<td>D 336<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00fdplata \u010dist\u00e9 mzdy zam\u011bstnanci bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 331<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>333 \u2013 Ostatn\u00ed z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Zde \u00fa\u010dtujeme <strong>ostatn\u00ed dluhy v\u016f\u010di zam\u011bstnanc\u016fm<\/strong>, kter\u00e9 nejsou mzdou. Nap\u0159. n\u00e1rok zam\u011bstnanc\u016f na n\u00e1hradu \u0161kody, n\u00e1hradu za opot\u0159eben\u00ed pracovn\u00edch prost\u0159edk\u016f nebo t\u0159eba n\u00e1rok na v\u00fdplatu cestovn\u00edch n\u00e1hrad.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 p\u0159edpis cestovn\u00edch n\u00e1hrad, dosud nevyplacen\u00fdch<\/td>\n<td>MD 512<\/td>\n<td>D 333<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Proplacen\u00ed cestovn\u00edch n\u00e1hrad v\u00a0hotovosti<\/td>\n<td>MD 333<\/td>\n<td>D 211<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>335 \u2013 Pohled\u00e1vky za zam\u011bstnanci (\u00fa\u010det aktivn\u00ed)\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p>Na \u00fa\u010dtu pohled\u00e1vek za zam\u011bstnanci \u00fa\u010detn\u00ed jednotka \u00fa\u010dtuje nap\u0159\u00edklad vyplacen\u00e9 z\u00e1lohy na drobn\u00e9 n\u00e1kupy, ale t\u0159eba i omylem uhrazen\u00e9 soukrom\u00e9 n\u00e1kupy sv\u011b\u0159enou firemn\u00ed kartou.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Bankovn\u00ed v\u00fdpis \u2013 omylem uhrazena soukrom\u00e1 platba zam\u011bstnance firemn\u00ed platebn\u00ed kartou<\/td>\n<td>MD 335<\/td>\n<td>D 221<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Vr\u00e1cen\u00ed t\u00e9to platby zam\u011bstnancem na \u00fa\u010det<\/td>\n<td>MD 221<\/td>\n<td>D 335<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Poskytnut\u00ed z\u00e1lohy zam\u011bstnanci v hotovosti<\/td>\n<td>MD 335<\/td>\n<td>D 211<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Vr\u00e1cen\u00ed t\u00e9to z\u00e1lohy zam\u011bstnancem do pokladny<\/td>\n<td>MD 211<\/td>\n<td>D 335<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>336 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed s\u00a0institucemi soci\u00e1ln\u00edho zabezpe\u010den\u00ed a zdravotn\u00edho poji\u0161t\u011bn\u00ed (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Zde \u00fa\u010detn\u00ed jednotka eviduje <strong>dluhy za sra\u017een\u00e9 pojistn\u00e9 v\u00a0z\u00e1konn\u00e9 v\u00fd\u0161i<\/strong>. U tohoto \u00fa\u010dtu je nutn\u00e9 v\u00e9st analytickou evidenci, jeliko\u017e se zde \u00fa\u010dtuj\u00ed z\u00e1vazky v\u016f\u010di v\u00edce instituc\u00edm \u2013 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed a jednotliv\u00fdm zdravotn\u00edm poji\u0161\u0165ovn\u00e1m.<\/p>\n<p>\u00da\u010det m\u016f\u017ee vykazovat k\u00a0rozvahov\u00e9mu dni jak pasivn\u00ed z\u016fstatek (z\u00e1vazek) nebo aktivn\u00ed z\u016fstatek (p\u0159eplatek pojistn\u00e9ho).<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 sra\u017een\u00ed soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed zam\u011bstnance<\/td>\n<td>MD 331<\/td>\n<td>D 336100<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 sra\u017een\u00ed zdravotn\u00edho poji\u0161t\u011bn\u00ed zam\u011bstnance<\/td>\n<td>MD 331<\/td>\n<td>D 336200<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 p\u0159edpis soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed zam\u011bstnavatele<\/td>\n<td>MD 524<\/td>\n<td>D 336100<\/td>\n<\/tr>\n<tr>\n<td>4.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 p\u0159edpis zdravotn\u00edho poji\u0161t\u011bn\u00ed zam\u011bstnavatele<\/td>\n<td>MD 524<\/td>\n<td>D 336200<\/td>\n<\/tr>\n<tr>\n<td>5.\u00a0\u00a0\u00a0\u00a0\u00a0 Odvod soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed (za zam\u011bstnance i zam\u011bstnavatele) \u00fahradou z\u00a0banky<\/td>\n<td>MD 336100<\/td>\n<td>D 221<\/td>\n<\/tr>\n<tr>\n<td>6.\u00a0\u00a0\u00a0\u00a0\u00a0 Odvod zdravotn\u00edho poji\u0161t\u011bn\u00ed (za zam\u011bstnance i zam\u011bstnavatele) \u00fahradou z\u00a0banky<\/td>\n<td>MD 336200<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<link rel=\"stylesheet\" 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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\/2427\">\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<h3>34 \u2013 Z\u00da\u010cTOV\u00c1N\u00cd DAN\u00cd A DOTAC\u00cd<\/h3>\n<p><strong>341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjmu (\u00fa\u010det pasivn\u00ed) <\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme o <strong>dani, kdy je poplatn\u00edkem sama \u00fa\u010detn\u00ed jednotka<\/strong>. V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se na MD \u00fa\u010dtu \u00fa\u010dtuj\u00ed hrazen\u00e9 z\u00e1lohy, pokud je \u00fa\u010detn\u00ed jednotka povinna z\u00e1lohy hradit, na stranu D se k\u00a0rozvahov\u00e9mu dni za\u00fa\u010dtuje samotn\u00e1 da\u0148ov\u00e1 povinnost.<\/p>\n<p>K\u00a0rozvahov\u00e9mu dni vykazuje pak z\u016fstatek \u00fa\u010dtu 341 doplatek nebo p\u0159eplatek na dani a odpov\u00edd\u00e1 \u0159\u00e1dku \u010d\u00edslo 4 v\u00a0odd\u00edlu V. \u2013 placen\u00ed dan\u011b v\u00a0p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. \u00da\u010det tak m\u016f\u017ee vykazovat k\u00a0rozvahov\u00e9mu dni bu\u010f aktivn\u00ed nebo pasivn\u00ed z\u016fstatek.<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed uhrazena bankovn\u00edm p\u0159evodem z\u00e1loha na da\u0148 z\u00a0p\u0159\u00edjmu<\/td>\n<td>MD 341<\/td>\n<td>D 221<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 dle p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjmu p\u0159edpis da\u0148ov\u00e9 povinnosti<\/td>\n<td>MD 591<\/td>\n<td>D 341<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0\u00a0\u00a0\u00a0\u00a0 \u00dahrada nedoplatku na dani bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 341<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>342 \u2013 Ostatn\u00ed p\u0159\u00edm\u00e9 dan\u011b (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Zde \u00fa\u010dtujeme <strong>da\u0148 z\u00a0p\u0159\u00edjmu fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti<\/strong>. V\u00a0praxi je vyu\u017e\u00edv\u00e1no rozd\u011blen\u00ed pomoc\u00ed analytick\u00fdch \u00fa\u010dt\u016f na tzv. da\u0148 \u201ez\u00e1lohovou\u201c a sr\u00e1\u017ekovou. Toto rozd\u011blen\u00ed dle analytick\u00fdch \u00fa\u010dt\u016f n\u00e1m pak bude vhodn\u00fdm podkladem p\u0159i zpracov\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti a vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou.<\/p>\n<p>Tento \u00fa\u010det m\u016f\u017ee vykazovat k\u00a0rozvahov\u00e9mu dni jak pasivn\u00ed z\u016fstatek (z\u00e1vazek), ale i z\u016fstatek aktivn\u00ed v\u00a0p\u0159\u00edpad\u011b p\u0159eplatk\u016f na dani (pohled\u00e1vka).<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 p\u0159edpis mezd \u2013 sra\u017een\u00ed z\u00e1lohy na da\u0148 po uplatn\u011bn\u00ed slevy na poplatn\u00edka<\/td>\n<td>MD 331<\/td>\n<td>D 342<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Odvod\u00a0 dan\u011b bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 342<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>343 \u2013 Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty (\u00fa\u010det aktivn\u00ed i pasivn\u00ed)<\/strong><\/p>\n<p>Tento \u00fa\u010det m\u016f\u017ee b\u00fdt jak aktivn\u00ed, tak pasivn\u00ed. \u00da\u010detn\u00ed jednotka \u2013 <strong>pl\u00e1tce DPH<\/strong> \u2013 vyu\u017e\u00edv\u00e1 analytick\u00e9 \u00fa\u010dty, ve kter\u00fdch sleduje a <strong>\u00fa\u010dtuje na nich o DPH na v\u00fdstupu<\/strong> (\u0159\u00e1dek 1-13 p\u0159izn\u00e1n\u00ed k\u00a0DPH) a o <strong>DPH na vstupu<\/strong> (\u0159\u00e1dek 40-47 p\u0159izn\u00e1n\u00ed k\u00a0DPH).<\/p>\n<p>Vhodn\u00e9 je vyu\u017e\u00edt i jak\u00fdsi suma\u010dn\u00ed \u00fa\u010det, kam p\u0159i ka\u017ed\u00e9m pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k\u00a0DPH p\u0159e\u00fa\u010dtujeme DPH na vstupu a v\u00fdstupu a kter\u00fd n\u00e1m tud\u00ed\u017e bude vykazovat bu\u010f nadm\u011brn\u00fd odpo\u010det DPH (aktivn\u00ed z\u016fstatek, pohled\u00e1vka v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu) nebo da\u0148ovou povinnost DPH (pasivn\u00ed z\u016fstatek, z\u00e1vazek v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu).<\/p>\n<p><em>P\u0158\u00cdKLAD <\/em><\/p>\n<p><strong><em>Da\u0148ov\u00e1 povinnost<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura vydan\u00e1 za slu\u017eby<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Z\u00e1klad DPH<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DPH 21%<\/td>\n<td>1.210,-<\/p>\n<p>1.000,-<\/p>\n<p>210,-<\/td>\n<td>MD 311<\/td>\n<td>D 602<\/p>\n<p>D 343200<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura p\u0159ijat\u00e1 za energie<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Z\u00e1klad DPH<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DPH 21%<\/td>\n<td>\u00a0\u00a0 605,-<\/p>\n<p>500,-<\/p>\n<p>105,-<\/td>\n<td>MD 502<\/p>\n<p>MD 343100<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 z\u00fa\u010dtov\u00e1n\u00ed DPH<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DPH vstup 21%<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DPH v\u00fdstup 21%<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DPH \u2013 da\u0148ov\u00e1 povinnost<\/td>\n<td>105,-<\/p>\n<p>210,-<\/p>\n<p>105,-<\/td>\n<td>MD 343200<\/td>\n<td>D 343100<\/p>\n<p>D 343900<\/td>\n<\/tr>\n<tr>\n<td>4.\u00a0\u00a0\u00a0\u00a0\u00a0 Odvod DPH \u2013 da\u0148ov\u00e9 povinnosti na finan\u010dn\u00ed \u00fa\u0159ad bankovn\u00edm p\u0159evodem<\/td>\n<td>105,-<\/td>\n<td>MD 343900<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>345 \u2013 Ostatn\u00ed dan\u011b a poplatky (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Na tento \u00fa\u010det \u00fa\u010dtujeme <strong>ostatn\u00ed dan\u011b<\/strong> \u2013 nap\u0159. <strong>da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed \u010di da\u0148 silni\u010dn\u00ed<\/strong>. Dle druhu dan\u00ed se eviduj\u00ed jednotliv\u00e9 dan\u011b na analytick\u00fdch \u00fa\u010dtech.<\/p>\n<p>\u00da\u010det m\u016f\u017ee k\u00a0rozvahov\u00e9mu dni vykazovat z\u016fstatek pasivn\u00ed (z\u00e1vazek) nebo aktivn\u00ed (pohled\u00e1vku v\u00a0p\u0159\u00edpad\u011b p\u0159eplatku).<\/p>\n<p><em>P\u0158\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed uhrazena bankovn\u00edm p\u0159evodem z\u00e1loha na da\u0148 silni\u010dn\u00ed<\/td>\n<td>MD 345<\/td>\n<td>D 221<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 dle p\u0159izn\u00e1n\u00ed k\u00a0dani silni\u010dn\u00ed p\u0159edpis da\u0148ov\u00e9 povinnosti<\/td>\n<td>MD 531<\/td>\n<td>D 345<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0\u00a0\u00a0\u00a0\u00a0 \u00dahrada nedoplatku na dani bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 345<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>346 \u2013 Dotace ze st\u00e1tn\u00edho rozpo\u010dtu (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dtu \u00fa\u010detn\u00ed jednotka eviduje <strong>dotace p\u0159ijat\u00e9 ze st\u00e1tn\u00edho rozpo\u010dtu<\/strong>. Tyto se d\u011bl\u00ed na dv\u011b \u010d\u00e1sti:<\/p>\n<ul>\n<li><em>dotace na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku<\/em><\/li>\n<li><em>dotace na \u00fahradu n\u00e1klad\u016f <\/em><\/li>\n<\/ul>\n<p>V\u00a0pr\u016fb\u011bhu roku se na tento \u00fa\u010det \u00fa\u010dtuj\u00ed p\u0159\u00edjmy dotac\u00ed, p\u0159\u00edpadn\u011b nezpochybniteln\u00e9 pr\u00e1vn\u00ed n\u00e1roky na tyto dotace a pak tak\u00e9 jejich vy\u00fa\u010dtov\u00e1n\u00ed a jejich p\u0159\u00edpadn\u00e9 vratky p\u0159i nespln\u011bn\u00ed dota\u010dn\u00edch podm\u00ednek.<\/p>\n<p>P\u0158\u00cdKLAD<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Dotace na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku \u2013 sn\u00ed\u017een\u00ed vstupn\u00ed ceny<\/td>\n<td>MD 346<\/td>\n<td>D 042<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Dotace na \u00fahradu n\u00e1klad\u016f \u00fa\u010detn\u00ed jednotky<\/td>\n<td>MD 346<\/td>\n<td>D 648<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>347 \u2013 Provozn\u00ed dotace (\u00fa\u010det pasivn\u00ed)<\/strong><\/p>\n<p>\u00da\u010det 347 je obdobn\u00fd jako p\u0159echoz\u00ed \u00fa\u010det 346, nicm\u00e9n\u011b zde se \u00fa\u010dtuje o <strong>ostatn\u00edch dotac\u00edch, kter\u00e9 neplynou ze st\u00e1tn\u00edho rozpo\u010dtu<\/strong>. Takt\u00e9\u017e se rozd\u011bluj\u00ed na dv\u011b \u010d\u00e1sti:<\/p>\n<ul>\n<li><em>dotace na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku<\/em><\/li>\n<li><em>dotace na \u00fahradu n\u00e1klad\u016f<\/em><\/li>\n<\/ul>\n<p>Stejn\u011b tak \u00fa\u010dtov\u00e1n\u00ed je obdobn\u00e9 jako u \u00fa\u010dtu 346.<\/p>\n<p><strong>349 \u2013 Vyrovn\u00e1vac\u00ed \u00fa\u010det pro DPH<\/strong><\/p>\n<p>\u00da\u010det 349 je vyu\u017e\u00edv\u00e1n jako <strong>proti\u00fa\u010det p\u0159i samovym\u011b\u0159en\u00ed p\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed z\u00a0EU<\/strong>.<\/p>\n<p><em>P\u0158\u00cdKLAD <\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0\u00a0\u00a0\u00a0\u00a0 Faktura od n\u011bmeck\u00e9ho pl\u00e1tce DPH za zbo\u017e\u00ed<\/td>\n<td>MD 131<\/td>\n<td>D 321<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00a0\u00a0\u00a0\u00a0 Intern\u00ed doklad \u2013 samovym\u011b\u0159en\u00ed DPH na v\u00fdstupu a z\u00e1rove\u0148 n\u00e1rok pl\u00e1tce na odpo\u010det DPH<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DPH na v\u00fdstupu<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DPH na vstupu (n\u00e1rok na odpo\u010det)<\/td>\n<td>MD 349<\/p>\n<p>MD 343<\/td>\n<td>D 343<\/p>\n<p>D 349<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0dal\u0161\u00edm \u010dl\u00e1nku rozebereme n\u00e1pl\u0148 a \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek a z\u00e1vazk\u016f na zb\u00fdvaj\u00edc\u00edch \u00fa\u010dtech tzv.\u201etrojkov\u00fdch\u201c \u00fa\u010dt\u016f, a to skupiny 35 a\u017e 39.<\/p>\n<p>Pod\u00edvejte se na p\u0159ehled cel\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej\/\">\u00fa\u010detn\u00ed osnovy<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pohled\u00e1vky a z\u00e1vazky obecn\u011b Pohled\u00e1vky Pohled\u00e1vka v\u00a0podstat\u011b znamen\u00e1 pr\u00e1vo nebo n\u00e1rok osoby (a\u0165 fyzick\u00e9 \u010di pr\u00e1vnick\u00e9) po\u017eadovat po jin\u00e9 osob\u011b pln\u011bn\u00ed z\u00a0jist\u00e9ho z\u00e1vazku. Pohled\u00e1vka vznik\u00e1 &#8230;<\/p>\n","protected":false},"author":16,"featured_media":2429,"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":[51,202,116,232,99,362],"class_list":["post-2427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-fyzicka-osoba","tag-podvojne-ucetnictvi","tag-pravnicka-osoba","tag-ucetni-osnova","tag-ucetnictvi","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2427","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=2427"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2427\/revisions"}],"predecessor-version":[{"id":8136,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2427\/revisions\/8136"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2429"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}