{"id":2437,"date":"2021-09-23T06:00:00","date_gmt":"2021-09-23T06:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-spravne-vymezit-a-zachazet-s-kratkodobym-financnim-majetkem-a-kratkodobymi-financnimi-dluhy\/"},"modified":"2023-11-28T14:40:10","modified_gmt":"2023-11-28T13:40:10","slug":"jak-spravne-vymezit-a-zachazet-s-kratkodobym-financnim-majetkem-a-kratkodobymi-financnimi-dluhy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-vymezit-a-zachazet-s-kratkodobym-financnim-majetkem-a-kratkodobymi-financnimi-dluhy\/","title":{"rendered":"Jak spr\u00e1vn\u011b vymezit a zach\u00e1zet s kr\u00e1tkodob\u00fdm finan\u010dn\u00edm majetkem a kr\u00e1tkodob\u00fdmi finan\u010dn\u00edmi dluhy?"},"content":{"rendered":"<h2>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy v&nbsp;rozvaze podnikatelsk\u00e9ho subjektu<\/h2>\n<p>Jednotliv\u00e9 slo\u017eky kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku se nach\u00e1z\u00ed v&nbsp;rozvaze v&nbsp;oblasti kr\u00e1tkodob\u00fdch, resp. ob\u011b\u017en\u00fdch aktiv. Nejtypi\u010dt\u011bj\u0161\u00edm p\u0159edstavitelem kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku jsou pen\u011b\u017en\u00ed prost\u0159edky v&nbsp;hotovosti a na bankovn\u00edch \u00fa\u010dtech, jako\u017e i ceniny. Proto budeme v&nbsp;tomto \u010dl\u00e1nku v\u011bnovat pozornost operac\u00edm p\u0159edev\u0161\u00edm pr\u00e1v\u011b s&nbsp;t\u011bmito polo\u017ekami. Jednotliv\u00e9 slo\u017eky kr\u00e1tkodob\u00fdch finan\u010dn\u00edch dluh\u016f nalezneme v&nbsp;pasivech rozvahy, tj. zdroj\u00edch kryt\u00ed.<\/p>\n<h2>Oce\u0148ov\u00e1n\u00ed polo\u017eek kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku a kr\u00e1tkodob\u00fdch finan\u010dn\u00edch dluh\u016f<\/h2>\n<p>V&nbsp;r\u00e1mci \u00fa\u010dtov\u00e1n\u00ed jednotliv\u00fdch polo\u017eek kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku a kr\u00e1tkodob\u00fdch finan\u010dn\u00edch dluh\u016f oce\u0148ujeme ve jmenovit\u00fdch hodnot\u00e1ch. Pokud v&nbsp;pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed \u00fa\u010dtujeme o vymezen\u00fdch polo\u017ek\u00e1ch zn\u011bj\u00edc\u00edch na ciz\u00ed m\u011bnu, pou\u017e\u00edv\u00e1me pro p\u0159epo\u010det na \u010deskou korunu zaveden\u00e1 pravidla dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f. V&nbsp;z\u00e1sad\u011b lze rozli\u0161it \u010dty\u0159i z\u00e1kladn\u00ed situace p\u0159i kurzov\u00e1n\u00ed z&nbsp;ciz\u00ed na \u010deskou m\u011bnu:<\/p>\n<ul>\n<li>aktu\u00e1ln\u00ed denn\u00ed kurz vyhla\u0161ovan\u00fd \u010ceskou n\u00e1rodn\u00ed bankou,<\/li>\n<li>pevn\u00fd kurz,<\/li>\n<li>kurzov\u00e1n\u00ed tzv. exotick\u00e9 m\u011bny,<\/li>\n<li>kurz, za kter\u00fd byla ciz\u00ed m\u011bna nakoupena nebo prod\u00e1na.<\/li>\n<\/ul>\n<h3>Aktu\u00e1ln\u00ed denn\u00ed kurz vyhla\u0161ovan\u00fd \u010ceskou n\u00e1rodn\u00ed bankou<\/h3>\n<p>Pokud se \u00fa\u010detn\u00ed jednotka rozhodne vyu\u017e\u00edvat variantu aktu\u00e1ln\u00edho denn\u00edho kurzu vyhla\u0161ovan\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou, mus\u00ed podnikatelsk\u00fd subjekt nejprve spr\u00e1vn\u011b ur\u010dit tzv. den uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu a n\u00e1sledn\u011b k&nbsp;tomuto dni p\u0159i\u0159adit kurz, kter\u00fd \u010cesk\u00e1 n\u00e1rodn\u00ed banka vyhl\u00e1sila pro vztah \u010desk\u00e9 koruny a t\u00e9to ciz\u00ed m\u011bny. Pokud nast\u00e1v\u00e1 den uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu o v\u00edkendu nebo v&nbsp;den st\u00e1tn\u00edho sv\u00e1tku a \u010cesk\u00e1 n\u00e1rodn\u00ed banka pro dan\u00fd okam\u017eik nevyhla\u0161uje sm\u011bnn\u00fd kurz, pou\u017eijeme kurz naposledy vyhl\u00e1\u0161en\u00fd.<\/p>\n<h3>Tzv. pevn\u00fd kurz<\/h3>\n<p>Pokud se \u00fa\u010detn\u00ed jednotka rozhodne nam\u00edsto aktu\u00e1ln\u00edho kurzu vyhla\u0161ovan\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou vyu\u017e\u00edvat pro p\u0159epo\u010det ciz\u00edch m\u011bn tzv. pevn\u00fd kurz, je nutn\u00e9, aby tuto svou volbu deklarovala ve vnitropodnikov\u00e9 \u00fa\u010detn\u00ed sm\u011brnici.<\/p>\n<p>Pevn\u00fd kurz v\u0161ak nemohou podle z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, vyu\u017e\u00edvat n\u011bkter\u00e9 \u00fa\u010detn\u00ed jednotky, nap\u0159\u00edklad investi\u010dn\u00ed spole\u010dnosti a fondy, penzijn\u00ed fondy, banky, obchodn\u00edci s&nbsp;cenn\u00fdmi pap\u00edry, poji\u0161\u0165ovny a dal\u0161\u00ed z\u00e1konem vymezen\u00e9 subjekty.<\/p>\n<p>Pevn\u00fd kurz pou\u017e\u00edv\u00e1 podnikatelsk\u00fd subjekt pro vymezen\u00fd \u010dasov\u00fd interval, nap\u0159\u00edklad t\u00fdden, m\u011bs\u00edc, \u010dtvrtlet\u00ed, pololet\u00ed, nejd\u00e9le v\u0161ak \u00fa\u010detn\u00ed obdob\u00ed (nap\u0159\u00edklad kalend\u00e1\u0159n\u00ed rok nebo hospod\u00e1\u0159sk\u00fd rok). Pevn\u00fd kurz se stanov\u00ed dle kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky, kter\u00fd vyhl\u00e1s\u00ed k&nbsp;prvn\u00edmu dni \u201epevn\u00e9ho\u201c obdob\u00ed. Pokud tento den \u010cesk\u00e1 n\u00e1rodn\u00ed banka kurzy nevyhla\u0161uje, pou\u017eije se pro stanoven\u00ed pevn\u00e9ho kurzu takov\u00fd, kter\u00fd \u010cesk\u00e1 n\u00e1rodn\u00ed banka naposledy vyhl\u00e1sila.<\/p>\n<h3>Kurzov\u00e1n\u00ed tzv. exotick\u00e9 m\u011bny<\/h3>\n<p>Exotickou m\u011bnou se rozum\u00ed takov\u00e1 m\u011bna, jej\u00ed\u017e kurz nen\u00ed na denn\u00ed b\u00e1zi vyhla\u0161ov\u00e1n \u010ceskou n\u00e1rodn\u00ed bankou. V&nbsp;takov\u00e9m p\u0159\u00edpad\u011b m\u00e1 podnikatelsk\u00fd subjekt dv\u011b mo\u017enosti \u0159e\u0161en\u00ed:<\/p>\n<ul>\n<li><strong>Vyu\u017eit\u00ed kurzu na mezibankovn\u00edm trhu pro EUR nebo USD<\/strong><\/li>\n<\/ul>\n<p>V&nbsp;tomto p\u0159\u00edpad\u011b lze vyu\u017e\u00edt kurz centr\u00e1ln\u00ed banky \u201eexotick\u00e9\u201c zem\u011b v\u016f\u010di EUR nebo USD a pot\u00e9 vyu\u017e\u00edt kurzu vyhl\u00e1\u0161en\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou v\u016f\u010di EUR nebo USD.<\/p>\n<ul>\n<li><strong>Vyu\u017eit\u00ed kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky pro \u201eostatn\u00ed m\u011bny\u201c<\/strong><\/li>\n<\/ul>\n<p>V&nbsp;t\u00e9to variant\u011b lze vyu\u017e\u00edt kurzy \u010cesk\u00e9 n\u00e1rodn\u00ed banky, kter\u00e9 vyhla\u0161uje pro tzv. ostatn\u00ed m\u011bny, v\u017edy k&nbsp;posledn\u00edmu pracovn\u00edmu dni kalend\u00e1\u0159n\u00edho m\u011bs\u00edce.<\/p>\n<h3>Kurz, za kter\u00fd byla ciz\u00ed m\u011bna nakoupena nebo prod\u00e1na<\/h3>\n<p>V&nbsp;souladu s&nbsp;\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy lze p\u0159i n\u00e1kupu nebo prodeji ciz\u00ed m\u011bny vyu\u017e\u00edt kurz, za kter\u00fd byla ciz\u00ed m\u011bna nakoupena nebo prod\u00e1na. V&nbsp;tomto p\u0159\u00edpad\u011b se jedn\u00e1 o n\u00e1kup valut nebo deviz, resp. prodej valut nebo deviz.<\/p>\n<p>Ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, tj. k&nbsp;rozvahov\u00e9mu dni se pro p\u0159epo\u010det ciz\u00ed m\u011bny na \u010deskou m\u011bnu pou\u017e\u00edv\u00e1 aktu\u00e1ln\u00ed kurz \u010cesk\u00e9 n\u00e1rodn\u00ed banky, kter\u00fd vyhla\u0161uje k&nbsp;tomuto dni.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6164\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/09\/jan-kahanek-g3O5ZtRk2E4-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<h2>Zachycen\u00ed polo\u017eek kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku a kr\u00e1tkodob\u00fdch finan\u010dn\u00edch dluh\u016f na \u00fa\u010dtech v \u00fa\u010detnictv\u00ed<\/h2>\n<p>Pot\u00e9, co jsme si vysv\u011btlili um\u00edst\u011bn\u00ed polo\u017eek kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku a kr\u00e1tkodob\u00fdch finan\u010dn\u00edch dluh\u016f v&nbsp;rozvaze, jako\u017e i p\u0159edstavili jejich oce\u0148ov\u00e1n\u00ed, m\u016f\u017eeme se pod\u00edvat na zachycen\u00ed na \u00fa\u010dtech v&nbsp;\u00fa\u010detnictv\u00ed. Pro tento \u00fa\u010del si p\u0159edstav\u00edme z\u00e1kladn\u00ed reprezentanty kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku a kr\u00e1tkodob\u00fdch finan\u010dn\u00edch dluh\u016f dle jednotliv\u00fdch \u00fa\u010dt\u016f, kter\u00e9 jsou v&nbsp;\u00fa\u010dtov\u00e9m rozvrhu v&nbsp;praxi zpravidla vyu\u017e\u00edv\u00e1ny.<\/p>\n<h3>Pokladna (syntetick\u00fd \u00fa\u010det 211)<\/h3>\n<p>\u00da\u010det pokladny je typick\u00fdm p\u0159edstavitelem aktivn\u00edho rozvahov\u00e9ho \u00fa\u010dtu. P\u0159\u00edr\u016fstky \u00fa\u010dtujeme na vrub a \u00fabytky ve prosp\u011bch tohoto \u00fa\u010dtu. Je nutn\u00e9 si uv\u011bdomit, \u017ee ka\u017ed\u00fd \u00fa\u010detn\u00ed z\u00e1pis se prov\u00e1d\u00ed na z\u00e1klad\u011b \u00fa\u010detn\u00edho dokladu. V&nbsp;p\u0159\u00edpad\u011b p\u0159ijet\u00ed hotovostn\u00edch pen\u011b\u017en\u00edch prost\u0159edk\u016f \u00fa\u010dtujeme na \u00fa\u010dtu pokladny na z\u00e1klad\u011b p\u0159\u00edjmov\u00e9ho pokladn\u00edho dokladu. V&nbsp;p\u0159\u00edpad\u011b v\u00fddeje hotovostn\u00edch pen\u011b\u017en\u00edch prost\u0159edk\u016f \u00fa\u010dtujeme na \u00fa\u010dtu pokladny na z\u00e1klad\u011b v\u00fddajov\u00e9ho pokladn\u00edho dokladu.<\/p>\n<p>\u00da\u010det pokladny zabezpe\u010duje \u00fa\u010dtov\u00e1n\u00ed jak o \u010desk\u00e9, tak ciz\u00ed m\u011bn\u011b. Pro jednotliv\u00e9 pokladny, a\u0165 v&nbsp;\u010desk\u00e9 nebo ciz\u00ed m\u011bn\u011b, je nutn\u00e9 v\u00e9st analytickou evidenci dle vnitropodnikov\u00e9 \u00fa\u010detn\u00ed sm\u011brnice podnikatelsk\u00e9ho subjektu.<\/p>\n<p>Nezapom\u00ednejme na skute\u010dnost, \u017ee dle \u010desk\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f existuje definovan\u00fd maxim\u00e1ln\u00ed limit pro hotovostn\u00ed p\u0159evody. Na stran\u011b druh\u00e9 nen\u00ed pr\u00e1vn\u00edmi p\u0159edpisy definov\u00e1n limit pro v\u00fd\u0161i pen\u011b\u017en\u00edch prost\u0159edk\u016f, kter\u00e9 jsou uchov\u00e1v\u00e1ny v&nbsp;hotovosti v&nbsp;pokladn\u011b. D\u016fle\u017eit\u00e9 je rovn\u011b\u017e prov\u00e1d\u011bt inventarizaci pokladn\u00ed hotovosti v&nbsp;souladu s&nbsp;pr\u00e1vn\u00edmi p\u0159edpisy.<\/p>\n<h3>Ceniny (syntetick\u00fd \u00fa\u010det 213)<\/h3>\n<p>\u00da\u010det cenin je dal\u0161\u00edm typick\u00fdm p\u0159edstavitelem aktivn\u00edho rozvahov\u00e9ho \u00fa\u010dtu. P\u0159\u00edr\u016fstky \u00fa\u010dtujeme na vrub a \u00fabytky ve prosp\u011bch tohoto \u00fa\u010dtu. \u00da\u010detn\u00edm dokladem tu b\u00fdvaj\u00ed zpravidla p\u0159\u00edjmov\u00e9 nebo v\u00fddajov\u00e9 pokladn\u00ed doklady, p\u0159\u00edpadn\u011b zvl\u00e1\u0161tn\u00ed p\u0159\u00edjmov\u00e9 nebo zvl\u00e1\u0161tn\u00ed v\u00fddajov\u00e9 pokladn\u00ed doklady. P\u0159\u00edkladem jednotliv\u00fdch slo\u017eek cenin jsou nap\u0159\u00edklad kolky, po\u0161tovn\u00ed zn\u00e1mky, d\u00e1lni\u010dn\u00ed zn\u00e1mky, telefonn\u00ed karty, j\u00edzdenky a stravenky. Na tento rozvahov\u00fd \u00fa\u010det se o cenin\u00e1ch \u00fa\u010dtuje v&nbsp;p\u0159\u00edpad\u011b, \u017ee p\u0159i jejich po\u0159\u00edzen\u00ed nejsou okam\u017eit\u011b spot\u0159ebov\u00e1ny, n\u00fdbr\u017e jsou dr\u017eeny pro pozd\u011bj\u0161\u00ed vyu\u017eit\u00ed.<\/p>\n<p>Pro jednotliv\u00e9 typy cenin je vhodn\u00e9 v\u00e9st analytickou evidenci dle vnitropodnikov\u00e9 \u00fa\u010detn\u00ed sm\u011brnice. Samoz\u0159ejm\u011b neopom\u00edn\u00e1me respektovat povinnost inventarizace v&nbsp;souladu s&nbsp;pr\u00e1vn\u00edmi p\u0159edpisy.<\/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\/2437\">\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\/2437\">\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>Bankovn\u00ed \u00fa\u010det (syntetick\u00fd \u00fa\u010det 221)<\/h3>\n<p>\u00da\u010dty bankovn\u00edch \u00fa\u010dt\u016f jsou oproti pokladn\u011b atypick\u00e9 t\u00edm, \u017ee v&nbsp;p\u0159\u00edpad\u011b kontokorentn\u00edch bankovn\u00edch \u00fa\u010dt\u016f mohou vykazovat k&nbsp;rozvahov\u00e9mu dni z\u00e1porn\u00fd z\u016fstatek. To znamen\u00e1, \u017ee v&nbsp;p\u0159\u00edpad\u011b aktivn\u00edho z\u016fstatku hovo\u0159\u00edme o aktivn\u00edch rozvahov\u00fdch \u00fa\u010dtech, zat\u00edmco v&nbsp;p\u0159\u00edpad\u011b z\u00e1porn\u00e9ho z\u016fstatku se jedn\u00e1 o pasivn\u00ed rozvahov\u00e9 \u00fa\u010dty, vyk\u00e1zan\u00e9 na pasivech \u00fa\u010detn\u00ed jednotky.<\/p>\n<p>\u00da\u010detn\u00edm dokladem je v&nbsp;tomto p\u0159\u00edpad\u011b p\u0159\u00edslu\u0161n\u00fd bankovn\u00ed v\u00fdpis. Z&nbsp;hlediska kr\u00e1tkodob\u00e9ho a dlouhodob\u00e9ho vymezen\u00ed je nutn\u00e9 zkoumat, zda je p\u0159\u00edslu\u0161n\u00fd bankovn\u00ed \u00fa\u010det z\u0159\u00edzen s&nbsp;v\u00fdpov\u011bdn\u00ed lh\u016ftou do 12 m\u011bs\u00edc\u016f nebo nad 12 m\u011bs\u00edc\u016f. Dle toho se pro \u00fa\u010dtov\u00e1n\u00ed pou\u017eije bu\u010f \u00fa\u010det \u00fa\u010dtov\u00e9 t\u0159\u00eddy 2 (221 \u2013 bankovn\u00ed \u00fa\u010det) nebo \u00fa\u010det \u00fa\u010dtov\u00e9 t\u0159\u00eddy 0 (069 \u2013 ostatn\u00ed dlouhodob\u00fd finan\u010dn\u00ed majetek).<\/p>\n<p>Pro jednotliv\u00e9 bankovn\u00ed \u00fa\u010dty se dle vnitropodnikov\u00e9 \u00fa\u010detn\u00ed sm\u011brnice vedou p\u0159\u00edslu\u0161n\u00e9 analytick\u00e9 \u00fa\u010dty a v&nbsp;souladu s&nbsp;pr\u00e1vn\u00edmi p\u0159edpisy se prov\u00e1d\u00ed inventarizace.<\/p>\n<h3>Kr\u00e1tkodob\u00e9 bankovn\u00ed \u00fav\u011bry (syntetick\u00fd \u00fa\u010det 231)<\/h3>\n<p>\u00da\u010dty kr\u00e1tkodob\u00fdch bankovn\u00edch \u00fav\u011br\u016f jsou p\u0159edstavitelem pasivn\u00edch rozvahov\u00fdch \u00fa\u010dt\u016f. O p\u0159\u00edr\u016fstc\u00edch \u00fa\u010dtujeme ve prosp\u011bch a o \u00fabytc\u00edch na vrub t\u011bchto \u00fa\u010dt\u016f. \u00da\u010detn\u00edm dokladem je v\u00fdpis z&nbsp;\u00fav\u011brov\u00e9ho \u00fa\u010dtu.<\/p>\n<h3>Ostatn\u00ed kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci (syntetick\u00fd \u00fa\u010det 249)<\/h3>\n<p>Na tento pasivn\u00ed rozvahov\u00fd \u00fa\u010det se nej\u010dast\u011bji \u00fa\u010dtuje o kr\u00e1tkodob\u00fdch finan\u010dn\u00edch v\u00fdpomoc\u00edch t\u0159et\u00edch osob (nap\u0159\u00edklad ciz\u00edch fyzick\u00fdch osob). O p\u0159\u00edr\u016fstc\u00edch \u00fa\u010dtujeme ve prosp\u011bch a o \u00fabytc\u00edch dluh\u016f na vrub tohoto \u00fa\u010dtu.<\/p>\n<h3>Pen\u00edze na cest\u011b (syntetick\u00fd \u00fa\u010det 261)<\/h3>\n<p>\u00da\u010det pen\u011bz na cest\u011b pou\u017e\u00edv\u00e1me p\u0159edev\u0161\u00edm pro zachycen\u00ed transakc\u00ed mezi jednotliv\u00fdmi finan\u010dn\u00edmi \u00fa\u010dty, tj. zejm\u00e9na p\u0159i \u00fa\u010dtov\u00e1n\u00ed mezi jednotliv\u00fdmi pokladnami, jednotliv\u00fdmi bankovn\u00edmi \u00fa\u010dty, mezi pokladnou a bankovn\u00edm \u00fa\u010dtem, mezi bankovn\u00edm \u00fa\u010dtem a bankovn\u00edm \u00fav\u011brem.<\/p>\n<p>Logika \u00fa\u010dtov\u00e1n\u00ed vych\u00e1z\u00ed z&nbsp;pravidla, \u017ee ka\u017ed\u00e9mu \u00fa\u010detn\u00edmu dokladu odpov\u00edd\u00e1 jeden \u00fa\u010detn\u00ed p\u0159\u00edpad. Tak\u017ee nap\u0159\u00edklad pohyb pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi bankou a pokladnou je deklarov\u00e1n dv\u011bma \u00fa\u010detn\u00edmi doklady (bankovn\u00ed v\u00fdpis a pokladn\u00ed doklad). Proto mus\u00ed b\u00fdt \u00fa\u010dtov\u00e1no dv\u011bma \u00fa\u010detn\u00edmi p\u0159\u00edpady, co\u017e n\u00e1m umo\u017en\u00ed pr\u00e1v\u011b \u00fa\u010det pen\u011bz na cest\u011b.<\/p>\n<p>\u00da\u010det pen\u011bz na cest\u011b m\u016f\u017ee tedy vykazovat aktivn\u00ed nebo pasivn\u00ed z\u016fstatek.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy p\u0159edstavuj\u00ed b\u011b\u017enou slo\u017eku rozvahy podnikatelsk\u00fdch subjekt\u016f. Jsou oce\u0148ov\u00e1ny ve jmenovit\u00e9 hodnot\u011b, p\u0159i\u010dem\u017e v&nbsp;p\u0159\u00edpad\u011b ciz\u00ed m\u011bny je pro respektov\u00e1n\u00ed \u00fa\u010dtov\u00e1n\u00ed a vykazov\u00e1n\u00ed v&nbsp;\u010desk\u00e9 m\u011bn\u011b nutno kurzovat z&nbsp;ciz\u00ed m\u011bny, a to metodikou p\u0159edepsanou \u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy. Pokud se nejedn\u00e1 o \u00fa\u010dtov\u00e1n\u00ed o tzv. \u201eexotick\u00e9\u201c m\u011bn\u011b nebo o n\u00e1kup \u010di prodej valut a deviz, pou\u017e\u00edvaj\u00ed v&nbsp;pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed \u00fa\u010detn\u00ed jednotky pro kurzov\u00e1n\u00ed aktu\u00e1ln\u00ed kurz \u010cesk\u00e9 n\u00e1rodn\u00ed banky nebo tzv. pevn\u00fd kurz. O jednotliv\u00fdch polo\u017ek\u00e1ch kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku a kr\u00e1tkodob\u00fdch finan\u010dn\u00edch dluh\u016f se \u00fa\u010dtuje dle sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy v&nbsp;\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a dluhy.<\/p>\n<p>Vyzkou\u0161ejte jednoduch\u00fd software pro veden\u00ed pokladny a bankovn\u00edch \u00fa\u010dt\u016f ve firm\u011b, kter\u00fd v\u00e1m pom\u016f\u017ee s efektivn\u00ed spr\u00e1vou bez chyb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy v&nbsp;rozvaze podnikatelsk\u00e9ho subjektu Jednotliv\u00e9 slo\u017eky kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku se nach\u00e1z\u00ed v&nbsp;rozvaze v&nbsp;oblasti kr\u00e1tkodob\u00fdch, resp. ob\u011b\u017en\u00fdch aktiv. Nejtypi\u010dt\u011bj\u0161\u00edm p\u0159edstavitelem &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2439,"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":[202,175,232,364],"class_list":["post-2437","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-podvojne-ucetnictvi","tag-pokladna","tag-ucetni-osnova","tag-uctovani-financniho-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2437","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=2437"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2437\/revisions"}],"predecessor-version":[{"id":6618,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2437\/revisions\/6618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2439"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}