{"id":2461,"date":"2025-03-12T14:20:58","date_gmt":"2025-03-12T13:20:58","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-spravne-zachazet-s-dlouhodobym-financnim-majetkem-z-ucetniho-hlediska\/"},"modified":"2025-03-12T14:21:01","modified_gmt":"2025-03-12T13:21:01","slug":"jak-spravne-zachazet-s-dlouhodobym-financnim-majetkem-z-ucetniho-hlediska","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-zachazet-s-dlouhodobym-financnim-majetkem-z-ucetniho-hlediska\/","title":{"rendered":"Dlouhodob\u00fd finan\u010dn\u00ed majetek \u2013 jak ho vymezit a \u00fa\u010dtovat?"},"content":{"rendered":"<h2>Vymezen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku &#8211; co jej tvo\u0159\u00ed<\/h2>\n<p>Proto\u017ee se v\u00a0tomto kr\u00e1tk\u00e9m zastaven\u00ed zab\u00fdv\u00e1me dlouhodob\u00fdm finan\u010dn\u00edm majetkem, nebudeme popisovat polo\u017eky pasivn\u00ed, n\u00fdbr\u017e pouze aktivn\u00ed. Z\u00a0hlediska \u010dlen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f na majetkov\u00e9 a dluhov\u00e9 budou p\u0159edm\u011btem na\u0161eho z\u00e1jmu pouze prvn\u011b jmenovan\u00e9, tj. cenn\u00e9 pap\u00edry majetkov\u00e9. <strong>Cenn\u00e9 pap\u00edry a pod\u00edly ve smyslu rozvahov\u00fdch polo\u017eek aktivn\u00edch \u010dlen\u00edme<\/strong> na:<\/p>\n<ul>\n<li>kr\u00e1tkodob\u00e9 cenn\u00e9 pap\u00edry,<\/li>\n<li>dlouhodob\u00e9 cenn\u00e9 pap\u00edry.<\/li>\n<\/ul>\n<p>V\u00fdznamnou roli p\u0159i tomto vymezen\u00ed hraje \u00fa\u010del dr\u017eby, tj. \u00famysl \u00fa\u010detn\u00ed jednotky, s\u00a0n\u00edm\u017e majetkovou slo\u017eku po\u0159izuje.<\/p>\n<p>Pokud je \u00famyslem po\u0159\u00edzen\u00ed cenn\u00fdch pap\u00edr\u016f obchodov\u00e1n\u00ed s\u00a0nimi a dosahovat zisk v\u00a0kr\u00e1tkodob\u00e9m \u010dasov\u00e9m intervalu, maxim\u00e1ln\u011b dvan\u00e1cti m\u011bs\u00edc\u016f, jedn\u00e1 se o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-vymezit-a-zachazet-s-kratkodobym-financnim-majetkem-a-kratkodobymi-financnimi-dluhy\/\">kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek<\/a>. Naopak jedn\u00e1-li se o <strong>cenn\u00e9 pap\u00edry, u nich\u017e m\u00e1 podnikatelsk\u00fd subjekt \u00famysl a schopnost je dr\u017eet dobu del\u0161\u00ed ne\u017e dvan\u00e1ct m\u011bs\u00edc\u016f, jedn\u00e1 se o dlouhodob\u00fd finan\u010dn\u00ed majetek<\/strong>.<\/p>\n<h3>Dlouhodob\u00fd finan\u010dn\u00ed majetek v \u00fa\u010dtov\u00e9 osnov\u011b<\/h3>\n<p>Dlouhodob\u00fd finan\u010dn\u00ed majetek je<strong> zachycen dle <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\/\">sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy<\/a> v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 0<\/strong> \u2013 Dlouhodob\u00fd majetek, konkr\u00e9tn\u011b v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 06 \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek. Budeme-li uva\u017eovat v\u00a0praxi b\u011b\u017en\u011b \u010dlen\u011bn\u00e9 syntetick\u00e9 \u00fa\u010dty pro tuto polo\u017eku aktiv, rozezn\u00e1v\u00e1me \u00fa\u010dty:<\/p>\n<p>061 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba,<\/p>\n<p>062 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly v\u00a0\u00fa\u010detn\u00edch jednotk\u00e1ch s\u00a0podstatn\u00fdm vlivem,<\/p>\n<p>063 \u2013 Ostatn\u00ed dlouhodob\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly,<\/p>\n<p>069 \u2013 Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek.<\/p>\n<p>Stru\u010dn\u011b si obsah jednotliv\u00fdch v\u00fd\u0161e uveden\u00fdch \u00fa\u010dt\u016f okomentujme.<\/p>\n<h4>061 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly \u2013 ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/h4>\n<p><strong>Na \u00fa\u010det 061 \u00fa\u010dtuje zpravidla tzv. ovl\u00e1daj\u00edc\u00ed osoba<\/strong>, kterou se podle z\u00e1kona \u010d. 90\/2012, o obchodn\u00edch korporac\u00edch, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZOK) rozum\u00ed:<\/p>\n<ul>\n<li><strong>osoba, kter\u00e1 je v\u011bt\u0161inov\u00fdm spole\u010dn\u00edkem<\/strong> (disponuje v\u00edce ne\u017e 50 % hlasovac\u00edch pr\u00e1v) a m\u016f\u017ee p\u0159\u00edmo, nebo nep\u0159\u00edmo uplat\u0148ovat rozhoduj\u00edc\u00ed vliv,<\/li>\n<li><strong>osoba, kter\u00e1 m\u016f\u017ee jmenovat nebo odvolat v\u011bt\u0161inu osob<\/strong>, kter\u00e9 jsou \u010dleny statut\u00e1rn\u00edho org\u00e1nu obchodn\u00ed korporace nebo osobami v obdobn\u00e9m postaven\u00ed nebo \u010dleny kontroln\u00edho org\u00e1nu obchodn\u00ed korporace, jej\u00edm\u017e je spole\u010dn\u00edkem, nebo m\u016f\u017ee toto jmenov\u00e1n\u00ed nebo odvol\u00e1n\u00ed prosadit,<\/li>\n<li><strong>osoba, kter\u00e1 nakl\u00e1d\u00e1 s pod\u00edlem na hlasovac\u00edch pr\u00e1vech<\/strong> p\u0159edstavuj\u00edc\u00edm alespo\u0148 40 % v\u0161ech hlas\u016f v obchodn\u00ed korporaci, leda\u017ee stejn\u00fdm nebo vy\u0161\u0161\u00edm pod\u00edlem nakl\u00e1d\u00e1 jin\u00e1 osoba nebo jin\u00e9 osoby jednaj\u00edc\u00ed ve shod\u011b. M\u00e1 se za to, \u017ee osoby jednaj\u00edc\u00ed ve shod\u011b, kter\u00e9 spole\u010dn\u011b nakl\u00e1daj\u00ed pod\u00edlem na hlasovac\u00edch pr\u00e1vech p\u0159edstavuj\u00edc\u00edm alespo\u0148 40 % v\u0161ech hlas\u016f v obchodn\u00ed korporaci, jsou osobami ovl\u00e1daj\u00edc\u00edmi, leda\u017ee stejn\u00fdm nebo vy\u0161\u0161\u00edm pod\u00edlem nakl\u00e1d\u00e1 jin\u00e1 osoba nebo jin\u00e9 osoby jednaj\u00edc\u00ed ve shod\u011b,<\/li>\n<li><strong>osobou ovl\u00e1daj\u00edc\u00ed nebo osobami ovl\u00e1daj\u00edc\u00edmi je tak\u00e9 ten, kdo s\u00e1m nebo spole\u010dn\u011b s osobami jednaj\u00edc\u00edmi s n\u00edm ve shod\u011b nakl\u00e1d\u00e1 s pod\u00edlem na hlasovac\u00edch pr\u00e1vech p\u0159edstavuj\u00edc\u00edm alespo\u0148 30 % v\u0161ech hlas\u016f<\/strong> v obchodn\u00ed korporaci a tento pod\u00edl p\u0159edstavoval na posledn\u00edch t\u0159ech po sob\u011b jdouc\u00edch jedn\u00e1n\u00edch nejvy\u0161\u0161\u00edho org\u00e1nu t\u00e9to osoby v\u00edce ne\u017e polovinu hlasovac\u00edch pr\u00e1v p\u0159\u00edtomn\u00fdch osob.<\/li>\n<\/ul>\n<h4>062 \u2013 Pod\u00edlov\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly v\u00a0\u00fa\u010detn\u00edch jednotk\u00e1ch s\u00a0podstatn\u00fdm vlivem<\/h4>\n<p>Dle z\u00e1kona \u010d. 563\/1991, o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Zo\u00da) se v\u00a0souladu s \u00a7 22 odst. 5 pova\u017euje za podstatn\u00fd vliv takov\u00fd <strong>v\u00fdznamn\u00fd vliv na \u0159\u00edzen\u00ed nebo provozov\u00e1n\u00ed \u00fa\u010detn\u00ed jednotky<\/strong>, jen\u017e nen\u00ed rozhoduj\u00edc\u00ed ani spole\u010dn\u00fd. Nen\u00ed-li prok\u00e1z\u00e1n opak, pova\u017euje se za podstatn\u00fd vliv dispozice nejm\u00e9n\u011b s\u00a020 % hlasovac\u00edch pr\u00e1v.<\/p>\n<h4>063 \u2013 Ostatn\u00ed dlouhodob\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly<\/h4>\n<p>Ostatn\u00ed cenn\u00e9 pap\u00edry a pod\u00edly, kter\u00e9 nejsou \u00fa\u010dtov\u00e1ny na \u00fa\u010det 061 (rozhoduj\u00edc\u00ed vliv), ani 062 (podstatn\u00fd vliv), jsou \u00fa\u010dtov\u00e1ny na \u00fa\u010det 063 (v praxi \u010dasto hovorov\u011b ozna\u010dovan\u00fd jako \u201emen\u0161inov\u00fd\u201c vliv).<\/p>\n<h4>069 \u2013 Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek<\/h4>\n<p>Na \u00fa\u010det 069 se dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f \u00fa\u010dtuj\u00ed nap\u0159\u00edklad aktivn\u00ed bankovn\u00ed \u00fa\u010dty s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f, tj. v\u00a0praxi ozna\u010dovan\u00e9 jako term\u00ednovan\u00e9 bankovn\u00ed \u00fa\u010dty s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6477\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/10\/visual-stories-micheile-lZ_4nPFKcV8-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h3>Oce\u0148ov\u00e1n\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku<\/h3>\n<p>Oce\u0148ov\u00e1n\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f je pom\u011brn\u011b slo\u017eitou z\u00e1le\u017eitost\u00ed. Pokusme se alespo\u0148 v\u00a0z\u00e1kladn\u00edm pojet\u00ed p\u0159edstavit:<\/p>\n<ul>\n<li>ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed,<\/li>\n<li>ocen\u011bn\u00ed p\u0159i vy\u0159azen\u00ed,<\/li>\n<li>ocen\u011bn\u00ed k\u00a0rozvahov\u00e9mu dni (ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky).<\/li>\n<\/ul>\n<h4>Ocen\u011bn\u00ed dlouhodob\u00e9 finan\u010dn\u00edho majetku p\u0159i po\u0159\u00edzen\u00ed<\/h4>\n<p>P\u0159i \u00faplatn\u00e9m po\u0159\u00edzen\u00ed cenn\u00e9ho pap\u00edru se <strong>ocen\u011bn\u00ed prov\u00e1d\u00ed na \u00farovni po\u0159izovac\u00ed ceny<\/strong>. Po\u0159izovac\u00ed cenou se rozum\u00ed cena po\u0159\u00edzen\u00ed, kter\u00e1 je nav\u00fd\u0161ena o vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady. Typick\u00fdm p\u0159edstavitelem vedlej\u0161\u00edch po\u0159izovac\u00edch n\u00e1klad\u016f jsou zprost\u0159edkovatelsk\u00e9 provize a poplatky makl\u00e9\u0159\u016fm a burz\u00e1m. Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb. v\u0161ak v\u00fdslovn\u011b uv\u00e1d\u00ed n\u011bkter\u00e9 <strong>polo\u017eky, kter\u00e9 se nezahrnuj\u00ed do po\u0159izovac\u00ed ceny cenn\u00fdch pap\u00edr\u016f<\/strong>. Jedn\u00e1 se zejm\u00e9na o:<\/p>\n<ul>\n<li><strong>\u00faroky z\u00a0\u00fav\u011br\u016f<\/strong>, jen\u017e byly na\u010derp\u00e1ny za \u00fa\u010delem financov\u00e1n\u00ed po\u0159\u00edzen\u00ed cenn\u00fdch pap\u00edr\u016f,<\/li>\n<li><strong>n\u00e1klady spojen\u00e9 s\u00a0dr\u017ebou cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f<\/strong>.<\/li>\n<\/ul>\n<p>Pokud se jedn\u00e1 o cenn\u00fd pap\u00edr zn\u011bj\u00edc\u00ed na ciz\u00ed m\u011bnu, provede se p\u0159ekurzov\u00e1n\u00ed \u00fa\u010detn\u00edm kurzem, tj. aktu\u00e1ln\u00edm kurzem \u010cesk\u00e9 n\u00e1rodn\u00ed banky nebo tzv. pevn\u00fdm kurzem.<\/p>\n<p>Kone\u010dn\u011b cenn\u00e9 pap\u00edry nabyt\u00e9 bez\u00faplatn\u011b se oce\u0148uj\u00ed p\u0159i po\u0159\u00edzen\u00ed reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou.<\/p>\n<h4>Ocen\u011bn\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku p\u0159i vy\u0159azen\u00ed<\/h4>\n<p>Ocen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f se prov\u00e1d\u00ed n\u011bkterou z\u00a0uveden\u00fdch metod:<\/p>\n<ul>\n<li>ve skute\u010dn\u00fdch historick\u00fdch cen\u00e1ch,<\/li>\n<li>na z\u00e1klad\u011b v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru,<\/li>\n<li>uplatn\u011bn\u00edm metody FIFO (\u201eprvn\u00ed do za\u0159azen\u00ed, prvn\u00ed do vy\u0159azen\u00ed\u201c, First-In First-Out).<\/li>\n<\/ul>\n<h4>Ocen\u011bn\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku k\u00a0rozvahov\u00e9mu dni (ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky)<\/h4>\n<p><strong>Ocen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f k\u00a0rozvahov\u00e9mu dni je velmi rozs\u00e1hl\u00fdm t\u00e9matem<\/strong> a bude p\u0159edm\u011btem n\u011bkter\u00e9ho z\u00a0budouc\u00edch \u010dl\u00e1nk\u016f na\u0161eho blogu. Na tomto m\u00edst\u011b si pouze jednotliv\u00e9 metody vyjmenujeme s\u00a0t\u00edm, \u017ee ka\u017ed\u00e1 z\u00a0uveden\u00fdch metod se dle \u00fa\u010detn\u00edch p\u0159edpis\u016f pou\u017eije pro p\u0159esn\u011b vymezen\u00fd okruh majetkov\u00fdch slo\u017eek:<\/p>\n<ul>\n<li>ocen\u011bn\u00ed re\u00e1lnou hodnotou,<\/li>\n<li>ocen\u011bn\u00ed ekvivalenc\u00ed,<\/li>\n<li>ocen\u011bn\u00ed historickou cenou.<\/li>\n<\/ul>\n<p>Samoz\u0159ejm\u011b nesm\u00edme zapomenout na respektov\u00e1n\u00ed obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad, jako je z\u00e1sada opatrnosti a v\u00fdznamnosti vykazovan\u00fdch informac\u00ed. To znamen\u00e1, \u017ee v\u00a0p\u0159\u00edpad\u011b p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed hodnoty se cenn\u00e9 pap\u00edry a pod\u00edly ocen\u00ed s\u00a0vyu\u017eit\u00edm tvorby opravn\u00e9 polo\u017eky.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed o dlouhodob\u00e9m finan\u010dn\u00edm majetku<\/h2>\n<p>\u00da\u010dtov\u00e1n\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 0 \u2013 Dlouhodob\u00fd majetek m\u016f\u017eeme pro na\u0161e stru\u010dn\u00e9 \u00fa\u010dely rozd\u011blit do t\u0159\u00ed \u010d\u00e1st\u00ed:<\/p>\n<ul>\n<li>po\u0159\u00edzen\u00ed a za\u0159azen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku,<\/li>\n<li>dr\u017eba dlouhodob\u00e9ho finan\u010dn\u00edho majetku,<\/li>\n<li>vy\u0159azen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku.<\/li>\n<\/ul>\n<h4>Po\u0159\u00edzen\u00ed a za\u0159azen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku<\/h4>\n<p>\u00da\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed a za\u0159azen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku nep\u016fsob\u00ed p\u0159\u00edli\u0161 velk\u00e9 obt\u00ed\u017ee, pokud rozum\u00edme z\u00e1kladn\u00edm princip\u016fm \u00fa\u010dtov\u00e1n\u00ed aktiv. <strong>Po\u0159\u00edzen\u00ed t\u00e9to majetkov\u00e9 slo\u017eky se prov\u00e1d\u00ed na vrub \u00fa\u010dtov\u00e9 skupiny 04<\/strong> \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku (v praxi nej\u010dast\u011bji \u00fa\u010det 043 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku) a <strong>vlastn\u00ed za\u0159azen\u00ed n\u00e1sledn\u011b na p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 06<\/strong> \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek, jak jsme si vysv\u011btlili v\u00fd\u0161e.<\/p>\n<p>Pro <strong>\u00fa\u010dtov\u00e1n\u00ed poskytnut\u00fdch z\u00e1loh na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku se vyu\u017e\u00edv\u00e1 \u00fa\u010dtov\u00e1 skupina 05 <\/strong>\u2013 Poskytnut\u00e9 z\u00e1lohy na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku (v praxi nej\u010dast\u011bji \u00fa\u010det 053 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku).<\/p>\n<h4>Dr\u017eba dlouhodob\u00e9ho finan\u010dn\u00edho majetku<\/h4>\n<p>V\u00a0souvislosti s\u00a0dr\u017ebou dlouhodob\u00e9ho finan\u010dn\u00edho majetku mohou vznikat v<strong>\u00fdnosy z\u00a0titulu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/\">pod\u00edl\u016f na zisku, kter\u00e9 se \u00fa\u010dtuj\u00ed ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 66 <\/a><\/strong>\u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji \u00fa\u010det 665 \u2013 V\u00fdnosy z\u00a0dlouhodob\u00e9ho finan\u010dn\u00edho majetku).<\/p>\n<p>Specifick\u00e9 \u00fa\u010dtov\u00e1n\u00ed souvis\u00ed s\u00a0p\u0159\u00edpadn\u00fdm p\u0159ece\u0148ov\u00e1n\u00edm cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f k\u00a0rozvahov\u00e9mu dni, kter\u00e9mu bude v\u011bnov\u00e1n n\u011bkter\u00fd z\u00a0budouc\u00edch \u010dl\u00e1nk\u016f na\u0161eho blogu.<\/p>\n<h4>Vy\u0159azen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku<\/h4>\n<p>Vy\u0159azen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku se \u00fa\u010dtuje v\u00a0duchu respektov\u00e1n\u00ed akru\u00e1ln\u00edho principu, tj. v\u00a0prv\u00e9m kroku se od\u00fa\u010dtuje<strong> majetkov\u00e1 slo\u017eka na vrub \u00fa\u010dtov\u00e9 skupiny 56<\/strong> \u2013 Finan\u010dn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji \u00fa\u010det 561 \u2013 Prodan\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly) a n\u00e1sledn\u011b se v\u00a0p\u0159\u00edpad\u011b prodeje \u00fa\u010dtuje <strong>pohled\u00e1vka v\u016f\u010di kupuj\u00edc\u00edmu a ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 66<\/strong> \u2013 Finan\u010dn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji \u00fa\u010det 661 \u2013 Tr\u017eby z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f).<\/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           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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\/2461\">\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\/2461\">\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<p>V\u00a0oblasti dlouhodob\u00e9ho finan\u010dn\u00edho majetku je <strong>z\u00e1sadn\u00ed vymezen\u00ed a odd\u011blen\u00ed cenn\u00fdch pap\u00edr\u016f od kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku<\/strong>. N\u00e1sledn\u011b p\u0159ich\u00e1z\u00ed na \u0159adu \u010dlen\u011bn\u00ed majetkov\u00fdch slo\u017eek v\u00a0r\u00e1mci dlouhodob\u00fdch aktiv na cenn\u00e9 pap\u00edry a pod\u00edly s\u00a0rozhoduj\u00edc\u00edm, podstatn\u00fdm a men\u0161inov\u00fdm vlivem. Jejich druh, jako\u017e i \u00fa\u010del po\u0159\u00edzen\u00ed determinuje jejich oce\u0148ov\u00e1n\u00ed k\u00a0rozvahov\u00e9mu dni. Oce\u0148ov\u00e1n\u00ed p\u0159i po\u0159\u00edzen\u00ed a vy\u0159azen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku koresponduje, s\u00a0ur\u010dit\u00fdmi v\u00fdjimkami, se z\u00e1kladn\u00edmi znalostmi oce\u0148ov\u00e1n\u00ed aktiv p\u0159i po\u0159\u00edzen\u00ed a vy\u0159azen\u00ed, i kdy\u017e i zde existuj\u00ed ur\u010dit\u00e1 specifika.<\/p>\n<p>Z\u00a0hlediska \u00fa\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed, dr\u017eby a vy\u0159azen\u00ed dlouhodob\u00fdch finan\u010dn\u00edch majetkov\u00fdch slo\u017eek respektujeme vyu\u017eit\u00ed p\u0159edepsan\u00fdch \u00fa\u010dtov\u00fdch skupin v\u00a0r\u00e1mci sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy. \u00da\u010dtov\u00e1n\u00ed odpov\u00edd\u00e1 principi\u00e1ln\u00edm \u00fa\u010detn\u00edm postup\u016fm u aktiv, av\u0161ak s\u00a0n\u011bkter\u00fdmi z\u00e1sadn\u00edmi specifiky \u2013 zejm\u00e9na v\u00a0oblasti p\u0159ece\u0148ov\u00e1n\u00ed a vykazov\u00e1n\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f ke dni sestaven\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>, co\u017e bude p\u0159edm\u011btem n\u011bkter\u00e9ho z\u00a0na\u0161ich budouc\u00edch \u010dl\u00e1nk\u016f na blogu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vymezen\u00ed dlouhodob\u00e9ho finan\u010dn\u00edho majetku &#8211; co jej tvo\u0159\u00ed Proto\u017ee se v\u00a0tomto kr\u00e1tk\u00e9m zastaven\u00ed zab\u00fdv\u00e1me dlouhodob\u00fdm finan\u010dn\u00edm majetkem, nebudeme popisovat polo\u017eky pasivn\u00ed, n\u00fdbr\u017e pouze aktivn\u00ed. Z\u00a0hlediska &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2463,"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":[238,202,232,364],"class_list":["post-2461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-majetkove-cenne-papiry","tag-podvojne-ucetnictvi","tag-ucetni-osnova","tag-uctovani-financniho-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2461","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=2461"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2461\/revisions"}],"predecessor-version":[{"id":8137,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2461\/revisions\/8137"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2463"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}