{"id":2464,"date":"2025-03-12T14:24:56","date_gmt":"2025-03-12T13:24:56","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-spravne-zachazet-s-pohledavkami-z-ucetniho-hlediska\/"},"modified":"2025-03-12T14:24:58","modified_gmt":"2025-03-12T13:24:58","slug":"jak-spravne-zachazet-s-pohledavkami-z-ucetniho-hlediska","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-zachazet-s-pohledavkami-z-ucetniho-hlediska\/","title":{"rendered":"Jak spr\u00e1vn\u011b zach\u00e1zet s pohled\u00e1vkami z \u00fa\u010detn\u00edho hlediska?"},"content":{"rendered":"<h2>Odpis pohled\u00e1vky<\/h2>\n<p>Pro spr\u00e1vn\u00e9 pochopen\u00ed odpisu pohled\u00e1vky je nejprve nutn\u00e9 si vysv\u011btlit jeho \u00fa\u010detn\u00ed zachycen\u00ed. Odpis pohled\u00e1vky se <strong>\u00fa\u010dtuje p\u0159\u00edmo oproti rozvahov\u00e9mu aktivn\u00edmu \u00fa\u010dtu pohled\u00e1vk<\/strong>y. To znamen\u00e1, \u017ee \u00fa\u010detn\u00ed zachycen\u00ed se provede na vrub (m\u00e1 d\u00e1ti) v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f \u00fa\u010dtov\u00e9 skupiny 54 \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji na \u00fa\u010det 546 \u2013 Odpis pohled\u00e1vky) a ve prosp\u011bch (dal) rozvahov\u00e9ho \u00fa\u010dtu aktiv \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy (tj. konkr\u00e9tn\u00edho \u00fa\u010dtu pohled\u00e1vek).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-s-pohledavkami-a-zavazky-v-ucetnictvi\/\">\u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek<\/a> podrobn\u011b.<\/p>\n<\/div>\n<h3>Oce\u0148ov\u00e1n\u00ed pohled\u00e1vek<\/h3>\n<p>Je nutno zd\u016fraznit, \u017ee <strong>operace s\u00a0pohled\u00e1vkami souvis\u00ed prim\u00e1rn\u011b s\u00a0jejich ocen\u011bn\u00edm<\/strong>. Pohled\u00e1vky vlastn\u00ed se oce\u0148uj\u00ed ve jmenovit\u00e9 hodnot\u011b, zat\u00edmco pohled\u00e1vky nabyt\u00e9 \u00faplatn\u00fdm postoupen\u00edm (koup\u00ed) se oce\u0148uj\u00ed po\u0159izovac\u00ed cenou. P\u0159ipome\u0148me si, \u017ee <strong>po\u0159izovac\u00ed cena je tvo\u0159ena cenou po\u0159\u00edzen\u00ed a vedlej\u0161\u00edmi po\u0159izovac\u00edmi n\u00e1klady<\/strong>, kter\u00e9 souvis\u00ed s\u00a0po\u0159\u00edzen\u00edm aktiva a kter\u00e9 Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb. za tyto vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady pova\u017euje.<\/p>\n<h3>Pohled\u00e1vka odepsan\u00e1<\/h3>\n<p>Pokud je pohled\u00e1vka odeps\u00e1na, nemus\u00ed to nutn\u011b znamenat, \u017ee pohled\u00e1vka podnikatelsk\u00e9mu subjektu sou\u010dasn\u011b zanikla. Proto pohled\u00e1vky odepsan\u00e9, kter\u00e9 je\u0161t\u011b nezanikly a i nad\u00e1le existuj\u00ed, se eviduj\u00ed na podrozvahov\u00e9m \u00fa\u010dtu odepsan\u00fdch pohled\u00e1vek.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed odpis\u016f pohled\u00e1vek<\/h3>\n<p>V\u00a0praxi \u010dasto pou\u017e\u00edvan\u00fd a v\u00fd\u0161e ji\u017e uveden\u00fd \u00fa\u010det 546 \u2013 Odpis pohled\u00e1vky se zpravidla aplikuje p\u0159i odpisu pohled\u00e1vky, p\u0159i postoupen\u00ed pohled\u00e1vky a rovn\u011b\u017e i p\u0159i opravdov\u00e9m z\u00e1niku pohled\u00e1vky jinak ne\u017e jej\u00edm uhrazen\u00edm. Proto je vhodn\u00e9 zav\u00e9st analytickou evidenci k\u00a0tomuto \u00fa\u010dtu, nap\u0159\u00edklad v\u00a0podob\u011b 546.1 \u2013 Odpis pohled\u00e1vek (a doplnit veden\u00edm podrozvahov\u00e9 evidence odepsan\u00fdch a nezanikl\u00fdch pohled\u00e1vek), 546.2 \u2013 Odpis pohled\u00e1vek z\u00a0d\u016fvodu jejich z\u00e1niku a 546.3 \u2013 Postoupen\u00ed pohled\u00e1vek. Tato analytick\u00e1 evidence je vhodn\u00e1 i z\u00a0d\u016fvodu, \u017ee ka\u017ed\u00fd odpis, vy\u0159azen\u00ed \u010di postoupen\u00ed pohled\u00e1vky s\u00a0sebou m\u016f\u017ee n\u00e9st ur\u010dit\u00e9 da\u0148ov\u00e9 konsekvence a proto je vhodn\u00e9 i jednotliv\u00e9 d\u016fvody odpisu pohled\u00e1vek \u00fa\u010dtovat analyticky.<\/p>\n<p>Lze tedy \u0159\u00edci, \u017ee <strong>odpis pohled\u00e1vky, za\u00fa\u010dtovan\u00fd na vrub \u00fa\u010dtu 546 \u2013 Odpis pohled\u00e1vky, je \u00fa\u010detn\u00edm n\u00e1kladem<\/strong>. Zcela jinou ot\u00e1zkou v\u0161ak z\u016fst\u00e1v\u00e1, zda tento \u00fa\u010detn\u00ed n\u00e1klad bude i n\u00e1kladem da\u0148ov\u011b uznateln\u00fdm z\u00a0hlediska z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP). Odpov\u011b\u010f na tuto ot\u00e1zku da\u0148ov\u00e9 uznatelnosti n\u00e1m poskytuje \u00a7 24 odst. 2 p\u00edsm. y) ZDP.<\/p>\n<p>Toto ustanoven\u00ed definuje jednak podm\u00ednky obecn\u00e9 (nutn\u00e9), kter\u00e9 mus\u00ed b\u00fdt sou\u010dasn\u011b pro da\u0148ovou uznatelnost n\u00e1kladu spln\u011bny a d\u00e1le podm\u00ednky speci\u00e1ln\u00ed (posta\u010duj\u00edc\u00ed), z\u00a0nich\u017e alespo\u0148 jedna mus\u00ed b\u00fdt spln\u011bna. Jin\u00fdmi slovy, pro da\u0148ovou uznatelnost n\u00e1kladu odpisu pohled\u00e1vky mus\u00ed b\u00fdt spln\u011bny sou\u010dasn\u011b v\u0161echny podm\u00ednky obecn\u00e9 a d\u00e1le nav\u00edc n\u011bkter\u00e1 z\u00a0podm\u00ednek speci\u00e1ln\u00edch.<\/p>\n<p>V\u00a0praxi se \u010dasto hovo\u0159\u00ed o tzv. \u00fa\u010detn\u00edm odpisu pohled\u00e1vky, tj. da\u0148ov\u011b neuznateln\u00e9m odpisu a tzv. da\u0148ov\u00e9m odpisu pohled\u00e1vky, tj. da\u0148ov\u011b uznateln\u00e9m odpisu. Jedn\u00e1 se v\u0161ak pouze o \u201ehovorov\u00e9 vyjad\u0159ov\u00e1n\u00ed\u201c, proto\u017ee ka\u017ed\u00fd odpis pohled\u00e1vky za\u00fa\u010dtovan\u00fd na vrub p\u0159\u00edslu\u0161n\u00e9ho n\u00e1kladov\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 54 a ve prosp\u011bch aktivn\u00edho \u00fa\u010dtu pohled\u00e1vek je \u00fa\u010detn\u00edm n\u00e1kladem. Av\u0161ak pouze jen takov\u00fd \u00fa\u010detn\u00ed odpis pohled\u00e1vky je sou\u010dasn\u011b i \u201eda\u0148ov\u00fd\u201c (da\u0148ov\u011b uznateln\u00fd), pokud spl\u0148uje podm\u00ednky dle \u00a7 24 odst. 2 p\u00edsm. y) ZDP.<\/p>\n<h3>Odpis pohled\u00e1vek vs. opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m<\/h3>\n<p>Existuje prov\u00e1zanost mezi opravn\u00fdmi polo\u017ekami k\u00a0pohled\u00e1vk\u00e1m a odpisem pohled\u00e1vek dle \u010cesk\u00e9ho \u00fa\u010detn\u00edho standardu pro podnikatele 005 \u2013 Opravn\u00e9 polo\u017eky. V\u00a0n\u011bm se prav\u00ed, \u017ee pokud bude opravn\u00e1 polo\u017eka vytvo\u0159ena ve 100% v\u00fd\u0161i hodnoty neproml\u010den\u00e9 pohled\u00e1vky, m\u016f\u017ee b\u00fdt tato pohled\u00e1vka \u00fa\u010detn\u011b odeps\u00e1na a vytvo\u0159en\u00e1 opravn\u00e1 polo\u017eka zru\u0161ena. N\u00e1sledn\u011b je v\u0161ak nutn\u00e9 \u0159e\u0161it v\u00a0souladu se ZDP da\u0148ovou uznatelnost tohoto <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-odpisy-dlouhodobeho-hmotneho-a-nehmotneho-majetku\/\">\u00fa\u010detn\u00edho odpisu<\/a> pohled\u00e1vky a \u00fa\u010detn\u00edho zru\u0161en\u00ed opravn\u00e9 polo\u017eky.<\/p>\n<h2>Opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m<\/h2>\n<p>O opravn\u00fdch polo\u017ek\u00e1ch k\u00a0pohled\u00e1vk\u00e1m se na rozd\u00edl od odpisu pohled\u00e1vek \u00fa\u010dtuje nep\u0159\u00edmo, tj. <strong>tvorba a zru\u0161en\u00ed opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce se \u00fa\u010dtuje s\u00a0vyu\u017eit\u00edm korek\u010dn\u00edho \u00fa\u010dtu opravn\u00e9 polo\u017eky a na aktivn\u00ed \u00fa\u010det pohled\u00e1vky se v\u016fbec ne\u00fa\u010dtuje<\/strong>.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek k pohled\u00e1vk\u00e1m<\/h3>\n<p>O<strong> tvorb\u011b opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce tedy \u00fa\u010dtujeme na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 55<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 558 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch opravn\u00fdch polo\u017eek k\u00a0pohled\u00e1vk\u00e1m, resp. 559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch opravn\u00fdch polo\u017eek k\u00a0pohled\u00e1vk\u00e1m) a <strong>ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 39<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 391 \u2013 Opravn\u00e1 polo\u017eka k\u00a0pohled\u00e1vce). Naopak o zru\u0161en\u00ed opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce \u00fa\u010dtujeme na vrub \u00fa\u010dtov\u00e9 skupiny 39 a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 55.<\/p>\n<p>Stejn\u011b jako v\u00a0p\u0159\u00edpad\u011b odpisu pohled\u00e1vek se rozli\u0161uj\u00ed<strong> opravn\u00e9 polo\u017eky, jejich\u017e tvorba a zru\u0161en\u00ed p\u0159edstavuj\u00ed \u010di nep\u0159edstavuj\u00ed da\u0148ov\u011b uznateln\u00fd n\u00e1klad<\/strong>. Jin\u00fdmi slovy, tvorba a zru\u0161en\u00ed opravn\u00fdch polo\u017eek k\u00a0pohled\u00e1vk\u00e1m znamen\u00e1 v\u017edy zv\u00fd\u0161en\u00ed nebo sn\u00ed\u017een\u00ed \u00fa\u010detn\u00edch n\u00e1klad\u016f, av\u0161ak pouze p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek sou\u010dasn\u011b i n\u00e1klad da\u0148ov\u011b uznateln\u00fd. Tyto z\u00e1konn\u00e9 podm\u00ednky jsou upraveny v\u00a0<strong>z\u00e1kon\u011b \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/strong>, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZoR).<\/p>\n<p>Opravn\u00e9 polo\u017eky, jejich\u017e tvorba a zru\u0161en\u00ed p\u0159edstavuje da\u0148ov\u011b uznateln\u00fd n\u00e1klad, b\u00fdvaj\u00ed ozna\u010dov\u00e1ny jako tzv. z\u00e1konn\u00e9 (da\u0148ov\u00e9), zat\u00edmco opravn\u00e9 polo\u017eky s\u00a0da\u0148ov\u011b neuznatelnou tvorbou a zru\u0161en\u00edm jako tzv. ostatn\u00ed (\u00fa\u010detn\u00ed).<\/p>\n<p>Jin\u00fdmi slovy, z\u00e1konn\u00e9 (da\u0148ov\u00e9) opravn\u00e9 polo\u017eky maj\u00ed vliv nejenom na \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed, n\u00fdbr\u017e i na z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f, zat\u00edmco ostatn\u00ed (\u00fa\u010detn\u00ed) opravn\u00e9 polo\u017eky ovliv\u0148uj\u00ed pouze \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed (nikoliv z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/\">jak \u00fa\u010dtovat ztr\u00e1tu i zisk z v\u00fdsledku hospoda\u0159en\u00ed<\/a>.<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6483\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/10\/amy-hirschi-uwpo02K55zw-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed postoupen\u00ed pohled\u00e1vky<\/h2>\n<p>V\u00a0duchu respektov\u00e1n\u00ed akru\u00e1ln\u00edho principu se o postoupen\u00ed pohled\u00e1vky \u00fa\u010dtuje ve dvou kroc\u00edch. Nejprve se za\u00fa\u010dtuje vy\u0159azen\u00ed pohled\u00e1vky a n\u00e1sledn\u011b tr\u017eba z\u00a0prodeje pohled\u00e1vky.<\/p>\n<p>Jak jsme si ji\u017e vysv\u011btlili v\u00fd\u0161e v\u00a0\u010d\u00e1sti v\u011bnovan\u00e9 odpisu pohled\u00e1vek, <strong>p\u0159i vy\u0159azen\u00ed pohled\u00e1vky postoupen\u00edm se rovn\u011b\u017e pou\u017eije p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 54<\/strong> \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji \u00fa\u010det 546 \u2013 Odpis pohled\u00e1vky), av\u0161ak v\u00a0tomto p\u0159\u00edpad\u011b se jedn\u00e1 o opravdov\u00e9 \u201evy\u0159azen\u00ed\u201c pohled\u00e1vky. To znamen\u00e1, k\u00a0t\u00e9to pohled\u00e1vce ji\u017e nebude vedena podrozvahov\u00e1 evidence, proto\u017ee pohled\u00e1vka zanik\u00e1 (postoupen\u00edm).<\/p>\n<p>N\u00e1sledn\u011b se za\u00fa\u010dtuje tr\u017eba z\u00a0postoupen\u00ed pohled\u00e1vky, tj. \u00fa\u010dtujeme na vrub p\u0159\u00edslu\u0161n\u00e9ho aktivn\u00edho \u00fa\u010dtu pohled\u00e1vky z\u00a0titulu postoupen\u00ed a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy (v praxi nej\u010dast\u011bji na \u00fa\u010det 646 \u2013 V\u00fdnosy z\u00a0odepsan\u00fdch pohled\u00e1vek).<\/p>\n<p><strong>V\u00a0p\u0159\u00edpad\u011b postoupen\u00ed pohled\u00e1vky je nutn\u00e9 testovat da\u0148ovou uznatelnost n\u00e1kladu z\u00a0titulu vy\u0159azen\u00ed pohled\u00e1vky v\u00a0souladu se ZDP<\/strong>. Konkr\u00e9tn\u011b se jedn\u00e1 o ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. s) ZDP, dle kter\u00e9ho se za da\u0148ov\u011b uznateln\u00fd n\u00e1klad pova\u017euje u poplatn\u00edka, kter\u00fd vede \u00fa\u010detnictv\u00ed:<\/p>\n<ul>\n<li>jmenovit\u00e1 hodnota pohled\u00e1vky p\u0159i jej\u00edm postoupen\u00ed, a to do v\u00fd\u0161e p\u0159\u00edjmu plynouc\u00edho z\u00a0jej\u00edho postoupen\u00ed,<\/li>\n<li>po\u0159izovac\u00ed cena u pohled\u00e1vky nabyt\u00e9 postoupen\u00edm, a to do v\u00fd\u0161e p\u0159\u00edjmu plynouc\u00edho z\u00a0jej\u00ed \u00fahrady dlu\u017en\u00edkem nebo postupn\u00edkem p\u0159i jej\u00edm n\u00e1sledn\u00e9m postoupen\u00ed,<\/li>\n<\/ul>\n<p>p\u0159i\u010dem\u017e p\u0159\u00edjmy v\u00a0obou bodech lze zv\u00fd\u0161it o vytvo\u0159enou opravnou polo\u017eku, pokud byla tvo\u0159ena jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad po spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek dle ZDP a ZoR.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed z\u00e1po\u010dtu pohled\u00e1vek a dluh\u016f<\/h2>\n<p>V\u00a0posledn\u00ed \u010d\u00e1sti na\u0161eho kr\u00e1tk\u00e9ho zastaven\u00ed u vybran\u00fdch operac\u00ed s\u00a0pohled\u00e1vkami se zam\u011b\u0159\u00edme na \u00fa\u010detn\u00ed zachycen\u00ed z\u00e1po\u010dtu pohled\u00e1vek a dluh\u016f. Zpravidla se jedn\u00e1 o <strong>zapo\u010dten\u00ed obchodn\u00ed pohled\u00e1vky a dluhu mezi obchodn\u00edmi partnery<\/strong>. V\u00a0z\u00e1sad\u011b je mo\u017en\u00e9 vyu\u017e\u00edt dva zp\u016fsoby \u00fa\u010detn\u00edho zachycen\u00ed t\u00e9to transakce:<\/p>\n<ul>\n<li>s\u00a0vyu\u017eit\u00edm \u00fa\u010dtu 395 \u2013 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed,<\/li>\n<li>bez vyu\u017eit\u00ed \u00fa\u010dtu 395 \u2013 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed,<\/li>\n<\/ul>\n<p>p\u0159i\u010dem\u017e v\u00a0obou variant\u00e1ch \u00fa\u010dtov\u00e1n\u00ed bude \u00fa\u010detn\u00edm dokladem vnit\u0159n\u00ed \u00fa\u010detn\u00ed (intern\u00ed) doklad.<\/p>\n<h3>S\u00a0vyu\u017eit\u00edm \u00fa\u010dtu 395 \u2013 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/h3>\n<p>Tento zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed bude nutn\u00e9 vyu\u017e\u00edt tehdy, pokud budou pohled\u00e1vka a dluh disponovat r\u016fzn\u00fdmi p\u00e1rovac\u00edmi znaky a ve vazb\u011b na \u00fa\u010detn\u00ed software by bez vyu\u017eit\u00ed \u00fa\u010dtu 395 \u2013 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed do\u0161lo pouze k \u201evyz\u00e1po\u010dtov\u00e1n\u00ed\u201c pohled\u00e1vky a dluhu pouze v\u00a0rozvaze a nikoliv i v\u00a0saldokontu pohled\u00e1vek a dluh\u016f.<\/p>\n<h3>Bez vyu\u017eit\u00ed \u00fa\u010dtu 395 \u2013 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/h3>\n<p>V\u00a0praxi v\u0161ak existuj\u00ed \u00fa\u010detn\u00ed software, kter\u00e9 umo\u017e\u0148uj\u00ed pro\u00fa\u010dtovat z\u00e1po\u010det pohled\u00e1vek a dluh\u016f s\u00a0odli\u0161n\u00fdmi p\u00e1rovac\u00edmi znaky jedin\u00fdm \u00fa\u010detn\u00edm p\u0159\u00edpadem. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b by vyu\u017eit\u00ed \u00fa\u010dtu 395 \u2013 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed nebylo nutn\u00e9.<\/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\/2464\">\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\/2464\">\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>\u00da\u010dtov\u00e1n\u00ed o opravn\u00fdch polo\u017ek\u00e1ch a odpisu pohled\u00e1vek \u00fazce souvis\u00ed s\u00a0respektov\u00e1n\u00edm obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad opatrnosti a v\u00fdznamnosti. O opravn\u00fdch polo\u017ek\u00e1ch k\u00a0pohled\u00e1vk\u00e1m se \u00fa\u010dtuje nep\u0159\u00edmo, tj. tvorba a zru\u0161en\u00ed opravn\u00e9 polo\u017eky se ne\u00fa\u010dtuje p\u0159\u00edmo na rozvahov\u00fd \u00fa\u010det aktivn\u00ed pro p\u0159\u00edslu\u0161nou pohled\u00e1vku, n\u00fdbr\u017e pouze s\u00a0vyu\u017eit\u00edm \u00fa\u010dtov\u00e9 skupiny 55 a \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 39. O odpisu pohled\u00e1vky se \u00fa\u010dtuje p\u0159\u00edmo, tj. \u00fa\u010dtujeme na vrub p\u0159\u00edslu\u0161n\u00e9ho n\u00e1kladu \u00fa\u010dtov\u00e9 skupiny 54 a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho pro p\u0159\u00edslu\u0161nou pohled\u00e1vku.<\/p>\n<p>U opravn\u00e9 polo\u017eky i odpisu pohled\u00e1vek rozli\u0161ujeme, zda maj\u00ed da\u0148ovou konsekvenci dle ZDP, p\u0159\u00edpadn\u011b ZoR. Postoupen\u00ed pohled\u00e1vek se \u00fa\u010dtuje v\u00a0duchu akru\u00e1ln\u00edho principu ve dvou kroc\u00edch \u2013 nejprve se za\u00fa\u010dtuje vy\u0159azen\u00ed pohled\u00e1vky na vrub n\u00e1klad\u016f a teprve n\u00e1sledn\u011b tr\u017eba z\u00a0postoupen\u00ed pohled\u00e1vky. I zde je nutn\u00e9 testovat da\u0148ovou uznatelnost n\u00e1klad\u016f dle ZDP. Z\u00e1po\u010det pohled\u00e1vek a dluh\u016f se \u00fa\u010detn\u011b prov\u00e1d\u00ed s\u00a0vyu\u017eit\u00edm nebo bez vyu\u017eit\u00ed \u00fa\u010dtu 395, a to dle mo\u017enosti nab\u00edzen\u00e9 \u00fa\u010detn\u00edm software.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odpis pohled\u00e1vky Pro spr\u00e1vn\u00e9 pochopen\u00ed odpisu pohled\u00e1vky je nejprve nutn\u00e9 si vysv\u011btlit jeho \u00fa\u010detn\u00ed zachycen\u00ed. Odpis pohled\u00e1vky se \u00fa\u010dtuje p\u0159\u00edmo oproti rozvahov\u00e9mu aktivn\u00edmu \u00fa\u010dtu pohled\u00e1vky. &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2466,"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":[240,239,202,241,232,362,242],"class_list":["post-2464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-odpisy-pohledavek","tag-opravne-polozky-k-pohledavkam","tag-podvojne-ucetnictvi","tag-postoupeni-pohledavek","tag-ucetni-osnova","tag-uctovani-zuctovacich-vztahu","tag-zapocet-pohledavky-a-dluhu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2464","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=2464"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2464\/revisions"}],"predecessor-version":[{"id":8109,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2464\/revisions\/8109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2466"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}