{"id":2441,"date":"2025-03-12T14:45:42","date_gmt":"2025-03-12T13:45:42","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-spravne-uctovat-o-kratkodobem-financnim-majetku\/"},"modified":"2025-03-12T14:45:45","modified_gmt":"2025-03-12T13:45:45","slug":"jak-spravne-uctovat-o-kratkodobem-financnim-majetku","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-uctovat-o-kratkodobem-financnim-majetku\/","title":{"rendered":"Jak spr\u00e1vn\u011b \u00fa\u010dtovat o kr\u00e1tkodob\u00e9m finan\u010dn\u00edm majetku?"},"content":{"rendered":"<p>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek tvo\u0159\u00ed d\u016fle\u017eitou sou\u010d\u00e1st aktiv podnikatelsk\u00e9ho subjektu, kter\u00fd jej vyu\u017e\u00edv\u00e1 pro zabezpe\u010den\u00ed sv\u00e9 b\u011b\u017en\u00e9 \u010dinnosti. V\u00a0duchu respektov\u00e1n\u00ed a spln\u011bn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/\">z\u00e1kladn\u00edch z\u00e1sad \u00fa\u010detnictv\u00ed<\/a> a v\u00fdkaznictv\u00ed je nutn\u00e9 \u00fa\u010dtovat o nich v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy. Poj\u010fme se na tuto skute\u010dnost pod\u00edvat v\u00a0n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed n\u00e1kup\u016f a prodej\u016f v hotovosti<\/h2>\n<p>Ji\u017e v\u00edme, \u017ee <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">\u00fa\u010detn\u00edmi doklady<\/a> o pohybech pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0hotovosti jsou p\u0159\u00edjmov\u00e9 a v\u00fddajov\u00e9 pokladn\u00ed doklady. Na z\u00e1klad\u011b p\u0159\u00edjmov\u00e9ho pokladn\u00edho dokladu \u00fa\u010dtujeme na vrub aktivn\u00edho \u00fa\u010dtu pokladny, na z\u00e1klad\u011b v\u00fddajov\u00e9ho pokladn\u00edho dokladu \u00fa\u010dtujeme ve prosp\u011bch tohoto \u00fa\u010dtu. Proti\u00fa\u010dtem p\u0159i p\u0159ijet\u00ed nebo vyd\u00e1n\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0hotovosti je \u00fa\u010det takov\u00e9 \u00fa\u010dtov\u00e9 skupiny, kter\u00fd pro danou transakci vych\u00e1z\u00ed z\u00a0\u010cesk\u00fdch \u00fa\u010detn\u00edch standard\u016f, resp. \u00fa\u010det stanoven\u00fd v\u00a0\u00fa\u010dtov\u00e9m rozvrhu podnikatelsk\u00e9ho subjektu, v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy.<\/p>\n<p>Zat\u00edmco pro stav pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0hotovosti nen\u00ed definov\u00e1n pr\u00e1vn\u00edmi p\u0159edpisy \u017e\u00e1dn\u00fd limit (tento limit si v\u0161ak m\u016f\u017ee nastavit firma ve sv\u00e9m vnitropodnikov\u00e9m p\u0159edpisu), je z\u00e1konem \u010d. 254\/2004 Sb., o omezen\u00ed plateb v\u00a0hotovosti, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, stanoven maxim\u00e1ln\u00ed limit pro hotovostn\u00ed platby ve v\u00fd\u0161i 270.000,- K\u010d. Platba v\u00a0ciz\u00ed m\u011bn\u011b se pro \u00fa\u010dely tohoto z\u00e1kona p\u0159epo\u010dte na \u010desk\u00e9 koruny sm\u011bnn\u00fdm kurzem devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00fdm \u010ceskou n\u00e1rodn\u00ed bankou a platn\u00fdm ke dni proveden\u00ed platby. Do limitu se zapo\u010d\u00edt\u00e1vaj\u00ed v\u0161echny platby v\u00a0\u010desk\u00e9 i ciz\u00ed m\u011bn\u011b, kter\u00e9 jsou provedeny t\u00fdm\u017e poskytovatelem platby t\u00e9mu\u017e p\u0159\u00edjemci platby v\u00a0pr\u016fb\u011bhu jednoho kalend\u00e1\u0159n\u00edho dne.<\/p>\n<p>Nezapom\u00ednejme na skute\u010dnost, \u017ee neznalost z\u00e1kona neomlouv\u00e1! Povinnost prov\u00e9st platbu bezhotovostn\u011b se vztahuje na platby prov\u00e1d\u011bn\u00e9:<\/p>\n<ul>\n<li>navz\u00e1jem mezi osobami s\u00a0m\u00edstem trval\u00e9ho pobytu, m\u00edstem pobytu nebo s\u00eddlem na \u00fazem\u00ed \u010cesk\u00e9 republiky, pobo\u010dkami nebo organiza\u010dn\u00edmi slo\u017ekami zahrani\u010dn\u00edch osob z\u0159\u00edzen\u00fdmi na \u00fazem\u00ed \u010cesk\u00e9 republiky, nebo<\/li>\n<li>osobami s\u00a0m\u00edstem trval\u00e9ho pobytu, m\u00edstem pobytu nebo s\u00eddlem na \u00fazem\u00ed \u010cesk\u00e9 republiky, pobo\u010dkami nebo organiza\u010dn\u00edmi slo\u017ekami zahrani\u010dn\u00edch osob z\u0159\u00edzen\u00fdmi na \u00fazem\u00ed \u010cesk\u00e9 republiky ve prosp\u011bch osob s\u00a0m\u00edstem pobytu nebo s\u00eddlem v\u00a0zahrani\u010d\u00ed, p\u0159esahuje-li v\u00fd\u0161e t\u011bchto plateb \u010d\u00e1stku stanovenou z\u00e1konem \u010d. 254\/2004 Sb., o omezen\u00ed plateb v\u00a0hotovosti, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n<\/ul>\n<p>Dle tohoto z\u00e1kona jsou definov\u00e1ny i p\u0159\u00edpady, na kter\u00e9 se uveden\u00fd limit 270.000,- K\u010d nevztahuje:<\/p>\n<ul>\n<li>platby dan\u00ed, poplatk\u016f a jin\u00fdch obdobn\u00fdch pen\u011b\u017eit\u00fdch pln\u011bn\u00ed uskute\u010d\u0148ovan\u00fdch podle da\u0148ov\u00e9ho \u0159\u00e1du nebo podle celn\u00edho z\u00e1kona, pokud tyto z\u00e1kony nestanov\u00ed jinak,<\/li>\n<li>povinn\u00e9 platby vypl\u00fdvaj\u00edc\u00ed z\u00a0pracovn\u011bpr\u00e1vn\u00edch vztah\u016f,<\/li>\n<li>platby d\u016fchod\u016f z\u00a0d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, v\u010detn\u011b jednor\u00e1zov\u00fdch doplatk\u016f a v\u00fdplat d\u00e1vek z\u00a0penzijn\u00edch fond\u016f a \u00fa\u010dastnick\u00fdch fond\u016f obhospoda\u0159ovan\u00fdch penzijn\u00ed spole\u010dnost\u00ed,<\/li>\n<li>platby prov\u00e1d\u011bn\u00e9 v\u00a0dob\u011b krizov\u00e9ho stavu vyhl\u00e1\u0161en\u00e9ho podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu,<\/li>\n<li>platby pojistn\u00e9ho a v\u00fdplat pojistn\u00e9ho pln\u011bn\u00ed ze soukrom\u00e9ho poji\u0161t\u011bn\u00ed,<\/li>\n<li>platby prov\u00e1d\u011bn\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou p\u0159i prodeji pam\u011btn\u00edch minc\u00ed,<\/li>\n<li>platby p\u0159ijat\u00e9 soudn\u00edm exekutorem, soudem nebo spr\u00e1vn\u00edm org\u00e1nem p\u0159i exekuci nebo v\u00fdkonu rozhodnut\u00ed.<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00e1n\u00ed p\u0159evod\u016f mezi finan\u010dn\u00edmi \u00fa\u010dty<\/h2>\n<p>V\u00a0\u010dem se v\u00a0praxi \u010dasto chybuje, je skute\u010dnost, kdy si p\u0159\u00edslu\u0161n\u00fd \u010dlov\u011bk p\u0159i \u00fa\u010dtov\u00e1n\u00ed neuv\u011bdom\u00ed povinnost \u00fa\u010dtov\u00e1n\u00ed dle \u00fa\u010detn\u00edho dokladu. Tedy skute\u010dnost, \u017ee pro ka\u017ed\u00fd jeden \u00fa\u010detn\u00ed doklad existuje jeden \u00fa\u010detn\u00ed p\u0159\u00edpad. Pokud tedy dan\u00fd pohyb polo\u017eek p\u0159edstavuje vyhotoven\u00ed dvou \u00fa\u010detn\u00edch doklad\u016f, mus\u00ed b\u00fdt \u00fa\u010dtov\u00e1no dv\u011bma \u00fa\u010detn\u00edmi p\u0159\u00edpady. V\u00a0re\u00e1ln\u00e9m \u017eivot\u011b se jedn\u00e1 nej\u010dast\u011bji o tyto situace:<\/p>\n<ul>\n<li>pohyb pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0hotovosti mezi dv\u011bma pokladnami (existuje jeden p\u0159\u00edjmov\u00fd a jeden v\u00fddajov\u00fd pokladn\u00ed doklad),<\/li>\n<li>bezhotovostn\u00ed pohyb pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi dv\u011bma bankovn\u00edmi \u00fa\u010dty (existuj\u00ed dva v\u00fdpisy z\u00a0bankovn\u00edho \u00fa\u010dtu),<\/li>\n<li>bezhotovostn\u00ed pohyb pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi bankovn\u00edm \u00fa\u010dtem a bankovn\u00edm \u00fav\u011brem (existuje jeden v\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu a jeden v\u00fdpis s\u00a0\u00fav\u011brov\u00e9ho \u00fa\u010dtu),<\/li>\n<li>pohyb pen\u011b\u017en\u00edch prost\u0159edk\u016f mezi pokladnou a bankovn\u00edm \u00fa\u010dtem (existuje jeden pokladn\u00ed doklad a jeden v\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu),<\/li>\n<li>pohyb mezi hotovostn\u00edmi pen\u011b\u017en\u00edmi prost\u0159edky a ceninami (jeden pokladn\u00ed doklad a jeden zvl\u00e1\u0161tn\u00ed pokladn\u00ed doklad pro ceniny).<\/li>\n<\/ul>\n<p>Ve v\u00fd\u0161e uveden\u00fdch p\u0159\u00edpadech je tedy nutn\u00e9 pou\u017e\u00edt \u00fa\u010det Pen\u00edze na cest\u011b, nej\u010dast\u011bji v\u00a0praxi \u00fa\u010det 261.<\/p>\n<p>Dal\u0161\u00ed chybou, kter\u00e9 se \u010dasto \u00fa\u010detn\u00ed dopou\u0161t\u011bj\u00ed, je \u00fa\u010dtov\u00e1n\u00ed o myln\u00fdch platb\u00e1ch pomoc\u00ed \u00fa\u010dtu 261 \u2013 Pen\u00edze na cest\u011b. Jak si uk\u00e1\u017eeme n\u00ed\u017ee, \u00fa\u010dtov\u00e1n\u00ed myln\u00fdch plateb, a\u0165 p\u0159ijat\u00fdch nebo vydan\u00fdch, se \u00fa\u010dtuje jin\u00fdm zp\u016fsobem.<\/p>\n<p>Rovn\u011b\u017e nezapome\u0148me, \u017ee \u00fa\u010det 261 \u2013 Pen\u00edze na cest\u011b m\u016f\u017ee dle charakteru transakce vykazovat aktivn\u00ed nebo pasivn\u00ed z\u016fstatek a dle toho je i vyk\u00e1z\u00e1n v\u00a0rozvaze firmy.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6185\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/pexels-anna-nekrashevich-6801648-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed na bankovn\u00edch \u00fa\u010dtech<\/h2>\n<p>Pro zachycen\u00ed pohyb\u016f na bankovn\u00edch \u00fa\u010dtech se dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f pou\u017e\u00edvaj\u00ed \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 22 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtech, zpravidla \u00fa\u010det 221 \u2013 Bankovn\u00ed \u00fa\u010dty (pokud se jedn\u00e1 o bankovn\u00ed \u00fa\u010det s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou do 12 m\u011bs\u00edc\u016f) nebo \u00fa\u010dtov\u00e9 skupiny 06 \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek, zpravidla \u00fa\u010det 069 \u2013 Ostatn\u00ed dlouhodob\u00fd finan\u010dn\u00ed majetek (pokud se jedn\u00e1 o bankovn\u00ed \u00fa\u010det s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou nad 12 m\u011bs\u00edc\u016f).<\/p>\n<p>Ji\u017e v\u00edme, \u017ee \u00fa\u010detn\u00edm dokladem je v\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu, na z\u00e1klad\u011b kter\u00e9ho \u00fa\u010dtujeme o bezhotovostn\u00edm pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f. Pokud hrad\u00edme \u201ecenu bankovn\u00edch slu\u017eeb\u201c, jedn\u00e1 se nej\u010dast\u011bji \u00faroky z\u00a0\u00fav\u011br\u016f (zpravidla \u00fa\u010det 562 \u2013 \u00daroky) nebo poplatky za veden\u00ed bankovn\u00edho \u00fa\u010dtu (zpravidla 568 \u2013 Ostatn\u00ed finan\u010dn\u00ed n\u00e1klady). V\u00a0p\u0159\u00edpad\u011b \u00farok\u016f z\u00a0vklad\u016f \u00fa\u010dtujeme zpravidla ve prosp\u011bch \u00fa\u010dtu 662 \u2013 \u00daroky. Samoz\u0159ejm\u011b respektujeme b\u011bhem \u00fa\u010dtov\u00e1n\u00ed, krom\u011b jin\u00fdch z\u00e1sad, i z\u00e1sadu \u010dasov\u00e9ho rozli\u0161en\u00ed (akru\u00e1ln\u00ed princip).<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed o myln\u00fdch platb\u00e1ch<\/h2>\n<p>Jak jsme si ji\u017e uk\u00e1zali v\u00fd\u0161e, \u010dasto se v\u00a0praxi chybuje p\u0159i \u00fa\u010dtov\u00e1n\u00ed myln\u00fdch plateb, kter\u00e9 jsou chybn\u011b odeps\u00e1ny z\u00a0bankovn\u00edho \u00fa\u010dtu, nebo jsou naopak chybn\u011b p\u0159ips\u00e1ny k\u00a0dobru bankovn\u00edmu \u00fa\u010dtu. Ujasn\u011bme si, \u017ee chybou je pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010dtu 261 \u2013 Pen\u00edze na cest\u011b. Spr\u00e1vn\u00e9 je \u00fa\u010dtov\u00e1n\u00ed s\u00a0vyu\u017eit\u00edm \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji \u00fa\u010det 378 \u2013 Jin\u00e9 pohled\u00e1vky (v p\u0159\u00edpad\u011b chybn\u00e9ho odepsan\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f z\u00a0bankovn\u00edho \u00fa\u010dtu) a \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky (v p\u0159\u00edpad\u011b chybn\u00e9ho p\u0159ips\u00e1n\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00ed \u00fa\u010det).<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed o cenin\u00e1ch<\/h2>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed cenin pou\u017e\u00edv\u00e1me dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 21 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pokladn\u011b, v\u00a0realit\u011b nej\u010dast\u011bji \u00fa\u010det 213 \u2013 Ceniny. Pokud bychom po\u0159izovali tyto polo\u017eky za \u00fa\u010delem p\u0159\u00edm\u00e9 spot\u0159eby, nemus\u00edme \u00fa\u010det 213 vyu\u017e\u00edvat. \u00da\u010det 213 \u2013 Ceniny aplikujeme, pokud nakupujeme tyto polo\u017eky do z\u00e1soby. V\u00a0p\u0159\u00edpad\u011b jejich vyu\u017eit\u00ed, pokud by spot\u0159eba cenin nep\u0159edstavovala vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klad nab\u00fdvan\u00e9ho majetku, \u00fa\u010dtujeme dle d\u016fvodu spot\u0159eby, v\u00a0praxi nej\u010dast\u011bji na tyto \u00fa\u010dty:<\/p>\n<ul>\n<li>kolky: 538 \u2013 Ostatn\u00ed dan\u011b a poplatky,<\/li>\n<li>po\u0161tovn\u00ed zn\u00e1mky: 518 \u2013 Ostatn\u00ed slu\u017eby,<\/li>\n<li>d\u00e1lni\u010dn\u00ed zn\u00e1mky: 538 \u2013 Ostatn\u00ed dan\u011b a poplatky,<\/li>\n<li>j\u00edzdenky: 512 \u2013 Cestovn\u00e9,<\/li>\n<li>telefonn\u00ed karty: 518 \u2013 Ostatn\u00ed slu\u017eby,<\/li>\n<li>stravenky: 527 \u2013 Z\u00e1konn\u00e9 soci\u00e1ln\u00ed n\u00e1klady, 528 \u2013 Ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady, 335 \u2013 Ostatn\u00ed pohled\u00e1vky v\u016f\u010di zam\u011bstnanc\u016fm (v z\u00e1vislosti na konkr\u00e9tn\u00ed situaci).<\/li>\n<\/ul>\n<p>Pokud by v\u0161ak byla konkr\u00e9tn\u00ed slo\u017eka cenin spot\u0159ebov\u00e1na jako\u017eto vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klad pro nab\u00fdvan\u00fd majetek (nap\u0159\u00edklad kolky a po\u0161tovn\u00ed zn\u00e1mky v\u00a0souvislosti s\u00a0\u017e\u00e1dostmi o vyd\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00fdch rozhodnut\u00ed pro v\u00fdstavbu budovy apod.), ne\u00fa\u010dtovali bychom spot\u0159ebu dan\u00e9 ceniny na vrub n\u00e1klad\u016f \u00fa\u010dtov\u00e9 t\u0159\u00eddy 5, n\u00fdbr\u017e na vrub \u00fa\u010dt\u016f po\u0159\u00edzen\u00ed p\u0159\u00edslu\u0161n\u00e9 majetkov\u00e9 slo\u017eky (v p\u0159\u00edpad\u011b dlouhodob\u00e9ho majetku \u00fa\u010dtov\u00e1 t\u0159\u00edda 04 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee by do\u0161lo ke kr\u00e1de\u017ei, inventariza\u010dn\u00edmu manku nebo \u0161kod\u011b, od\u00fa\u010dtovali bychom jednotliv\u00e9 polo\u017eky cenin na vrub n\u00e1klad\u016f, zpravidla \u00fa\u010det 569 \u2013 Manka a \u0161kody z\u00a0finan\u010dn\u00ed \u010dinnosti.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed o platb\u00e1ch realizovan\u00fdch platebn\u00edmi kartami<\/h2>\n<p>Zat\u00edmco p\u0159i \u00fa\u010dtov\u00e1n\u00ed myln\u00fdch plateb je \u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy jasn\u011b definovan\u00fd postup (vyu\u017eit\u00ed \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky), pro \u00fa\u010dtov\u00e1n\u00ed o platb\u00e1ch realizovan\u00fdch platebn\u00edmi kartami je mo\u017en\u00e9 vyu\u017e\u00edt dv\u011b mo\u017enosti:<\/p>\n<ul>\n<li>\u00fa\u010dtov\u00e1n\u00ed pomoc\u00ed \u00fa\u010dtu 261 \u2013 Pen\u00edze na cest\u011b nebo<\/li>\n<li>\u00fa\u010dtov\u00e1n\u00ed pomoc\u00ed \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 31 \u2013 Pohled\u00e1vky (zpravidla \u00fa\u010det 315 \u2013 Ostatn\u00ed pohled\u00e1vky) v\u00a0p\u0159\u00edpad\u011b prodeje a 32 \u2013 Z\u00e1vazky (zpravidla \u00fa\u010det 325 \u2013 Ostatn\u00ed z\u00e1vazky) v\u00a0p\u0159\u00edpad\u011b koup\u011b.<\/li>\n<\/ul>\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            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.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\/2441\">\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\/2441\">\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>\u00da\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f<\/h2>\n<p>Uv\u011bdomme si z\u00e1kladn\u00ed pravidlo, \u017ee pokud doch\u00e1z\u00ed ke spot\u0159eb\u011b \u201eprovozn\u00ed veli\u010diny\u201c a vznik\u00e1-li dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f n\u00e1klad, jedn\u00e1 se zpravidla o n\u00e1klad provozn\u00ed (\u00fa\u010dtov\u00e1 skupina 50 a\u017e 55 a 58). Jestli\u017ee doch\u00e1z\u00ed ke spot\u0159eb\u011b \u201efinan\u010dn\u00ed veli\u010diny\u201c a \u00fa\u010dtujeme-li v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy na vrub n\u00e1klad\u016f, jedn\u00e1 se zpravidla o n\u00e1klad finan\u010dn\u00ed (\u00fa\u010dtov\u00e1 skupina 56 a 57). Podle tohoto pravidla tedy inventariza\u010dn\u00ed manka, \u0161kody a kr\u00e1de\u017ee \u00fa\u010dtujeme u v\u00fd\u0161e uveden\u00fdch polo\u017eek kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku v\u00a0praxi zpravidla na vrub \u00fa\u010dtu 569 \u2013 Manka a \u0161kody ve finan\u010dn\u00ed \u010dinnosti. V\u00a0p\u0159\u00edpad\u011b inventariza\u010dn\u00edch p\u0159ebytk\u016f \u00fa\u010dtujeme v\u00a0praxi zpravidla analogicky ve prosp\u011bch \u00fa\u010dtu 668 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy.<\/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\u010dtov\u00e9 osnovy<\/a>.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>\u00da\u010dtov\u00e1n\u00ed na \u00fa\u010dtech kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku pat\u0159\u00ed mezi jednodu\u0161\u0161\u00ed oblasti \u00fa\u010detnictv\u00ed. Av\u0161ak nenechejme se t\u00edmto zm\u00e1st. Nezapome\u0148me, \u017ee na stran\u011b jedn\u00e9 hraj\u00ed roli odborn\u00e9 znalosti, av\u0161ak na stran\u011b druh\u00e9 zauj\u00edm\u00e1 d\u016fle\u017eit\u00e9 m\u00edsto smysl pro pe\u010dlivost a preciznost. Pr\u00e1v\u011b ta zde pln\u00ed d\u016fle\u017eitou funkci, nebo\u0165 mno\u017estv\u00ed transakc\u00ed s\u00a0kr\u00e1tkodob\u00fdm finan\u010dn\u00edm majetkem je v\u00a0praxi zpravidla obrovsk\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek tvo\u0159\u00ed d\u016fle\u017eitou sou\u010d\u00e1st aktiv podnikatelsk\u00e9ho subjektu, kter\u00fd jej vyu\u017e\u00edv\u00e1 pro zabezpe\u010den\u00ed sv\u00e9 b\u011b\u017en\u00e9 \u010dinnosti. V\u00a0duchu respektov\u00e1n\u00ed a spln\u011bn\u00ed z\u00e1kladn\u00edch z\u00e1sad \u00fa\u010detnictv\u00ed a &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2443,"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":[202,175,232,364],"class_list":["post-2441","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","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\/2441","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=2441"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2441\/revisions"}],"predecessor-version":[{"id":10302,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2441\/revisions\/10302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2443"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}