{"id":2520,"date":"2025-03-12T14:38:21","date_gmt":"2025-03-12T13:38:21","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-obchodni-a-dalsi-pohledavky-a-dluhy-v-ucetnictvi\/"},"modified":"2025-03-12T14:38:23","modified_gmt":"2025-03-12T13:38:23","slug":"jak-na-obchodni-a-dalsi-pohledavky-a-dluhy-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-obchodni-a-dalsi-pohledavky-a-dluhy-v-ucetnictvi\/","title":{"rendered":"Jak na obchodn\u00ed a dal\u0161\u00ed pohled\u00e1vky a dluhy v \u00fa\u010detnictv\u00ed?"},"content":{"rendered":"<h2>Pohled\u00e1vky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 31<\/h2>\n<p>Pohled\u00e1vky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 31 jsou charakteristick\u00e9 zejm\u00e9na sv\u00fdm obchodn\u00edm zam\u011b\u0159en\u00edm. Zaj\u00edmav\u00fd aspekt m\u016f\u017eeme sledovat mezi \u010dasto pou\u017e\u00edvan\u00fdm \u00fa\u010dtem 311 \u2013 Odb\u011bratel\u00e9 a 315 \u2013 Ostatn\u00ed pohled\u00e1vky. Jak\u00fd je mezi nimi rozd\u00edl? Za p\u0159edpokladu, \u017ee <strong>pohled\u00e1vka v\u016f\u010di obchodn\u00edmu partnerovi vznikla na z\u00e1klad\u011b vystaven\u00e9 faktury<\/strong>, pou\u017eije se zpravidla \u00fa\u010det <strong>311 \u2013 Odb\u011bratel\u00e9<\/strong>. Zat\u00edmco pokud <strong>pohled\u00e1vka v\u016f\u010di obchodn\u00edmu partnerovi vznikne z\u00a0jin\u00e9ho titulu, ne\u017e na z\u00e1klad\u011b vystaven\u00e9 faktury<\/strong>, pou\u017eije se zpravidla \u00fa\u010det <strong>315 \u2013 Ostatn\u00ed pohled\u00e1vky<\/strong>. V\u00a0tomto p\u0159\u00edpad\u011b se jedn\u00e1 nej\u010dast\u011bji o pohled\u00e1vky z\u00a0titulu nap\u0159\u00edklad reklama\u010dn\u00edho n\u00e1roku.<\/p>\n<p>V\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 31 se vyskytuje i \u00fa\u010det <strong>314 \u2013 Poskytnut\u00e9 provozn\u00ed z\u00e1lohy<\/strong>. P\u0159ipome\u0148me si, \u017ee krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch je \u00fa\u010del \u00fahrady p\u0159\u00edslu\u0161n\u00e9 z\u00e1lohy. Poskytnut\u00e1 z\u00e1loha p\u0159edstavuje pr\u00e1vo na pln\u011bn\u00ed, pohled\u00e1vku na zohledn\u011bn\u00ed zaplacen\u00e9 z\u00e1lohy na kone\u010dnou kupn\u00ed cenu. Jde tedy o rozvahovou polo\u017eku aktivn\u00ed. Aktivn\u00ed \u00fa\u010det poskytnut\u00e9 z\u00e1lohy se nach\u00e1z\u00ed v\u00a0t\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b, kde se nach\u00e1z\u00ed majetkov\u00e1 slo\u017eka, na n\u00ed\u017e je z\u00e1loha poskytnuta. Pokud se jedn\u00e1 o uhrazenou z\u00e1lohu na po\u0159izovan\u00e9 slu\u017eby nebo energie, pou\u017e\u00edv\u00e1 se zpravidla \u00fa\u010det 314 \u2013 Poskytnut\u00e9 provozn\u00ed z\u00e1lohy.<\/p>\n<p>Sou\u010d\u00e1st\u00ed \u00fa\u010dtov\u00e9 skupiny 31 je i \u00fa\u010det<strong> 313 \u2013 Pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry<\/strong>. Tento \u00fa\u010det se pou\u017eije v\u00a0p\u0159\u00edpad\u011b eskontu sm\u011bnky k\u00a0inkasu bance. Jedn\u00e1 se o situaci, kdy v\u011b\u0159itel (sm\u011bne\u010dn\u00fd v\u011b\u0159itel) nehodl\u00e1 \u010dekat do dosp\u011blosti sm\u011bnky k\u00a0inkasu a nab\u00eddne ji k\u00a0eskontu bance. T\u00edm z\u00edsk\u00e1 tzv. eskontn\u00ed \u00fav\u011br.<\/p>\n<h2>Z\u00e1vazky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 32<\/h2>\n<p>U z\u00e1vazk\u016f \u00fa\u010dtovan\u00fdch v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 32 m\u016f\u017eeme spat\u0159ovat ur\u010ditou paralelu s\u00a0pohled\u00e1vkami \u00fa\u010dtovan\u00fdmi v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 31 v\u00a0tom smyslu, \u017ee tu existuje obchodn\u00ed charakter dluh\u016f. Dluhy v\u016f\u010di obchodn\u00edm partner\u016fm, kter\u00e9 vznikaj\u00ed z\u00a0titulu faktur p\u0159ijat\u00fdch, se \u00fa\u010dtuj\u00ed zpravidla na \u00fa\u010det 321 \u2013 Dodavatel\u00e9. Dluhy v\u016f\u010di obchodn\u00edm partner\u016fm, kter\u00e9 vznikaj\u00ed na z\u00e1klad\u011b nap\u0159\u00edklad potvrzen\u00fdch v\u00fdzev, n\u00e1rok\u016f apod. se zpravidla \u00fa\u010dtuj\u00ed na \u00fa\u010det 325 \u2013 Ostatn\u00ed z\u00e1vazky.<\/p>\n<p>V\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 32 se nach\u00e1z\u00ed i \u00fa\u010det 324 \u2013 P\u0159ijat\u00e9 provozn\u00ed z\u00e1lohy. P\u0159ipome\u0148me si, \u017ee krit\u00e9riem pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1loh p\u0159ijat\u00fdch je lh\u016fta pro z\u00fa\u010dtov\u00e1n\u00ed t\u00e9to p\u0159ijat\u00e9 z\u00e1lohy. P\u0159ijat\u00e1 z\u00e1loha p\u0159edstavuje tedy z\u00e1vazek, povinnost na zohledn\u011bn\u00ed obdr\u017een\u00e9 z\u00e1lohy od odb\u011bratele na kone\u010dnou prodejn\u00ed cenu. Jde tedy o rozvahovou polo\u017eku pasivn\u00ed. Pokud je p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtovateln\u00e1 ve lh\u016ft\u011b do 12 m\u011bs\u00edc\u016f, pou\u017eije se \u00fa\u010det 324 \u2013 P\u0159ijat\u00e9 z\u00e1lohy. Jestli\u017ee je p\u0159ijat\u00e1 z\u00e1loha z\u00fa\u010dtovateln\u00e1 ve lh\u016ft\u011b nad 12 m\u011bs\u00edc\u016f, pou\u017eije se \u00fa\u010det 475 \u2013 Dlouhodob\u00e9 p\u0159ijat\u00e9 z\u00e1lohy.<\/p>\n<p>Sou\u010d\u00e1st\u00ed \u00fa\u010dtov\u00e9 skupiny 32 je i \u00fa\u010det 322 \u2013 Sm\u011bnky k\u00a0\u00fahrad\u011b. O t\u00e9to rozvahov\u00e9 polo\u017ece pasivn\u00ed \u00fa\u010dtuje sm\u011bne\u010dn\u00fd dlu\u017en\u00edk v\u00a0p\u0159\u00edpad\u011b, \u017ee je sm\u011bnka pou\u017eita jako platebn\u00ed prost\u0159edek.<\/p>\n<h2>Pohled\u00e1vky a z\u00e1vazky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 33<\/h2>\n<p>\u00da\u010dtov\u00e1 skupina 33 je v\u011bnov\u00e1na z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci. P\u0159edpis hrub\u00fdch mezd se zpravidla \u00fa\u010dtuje na vrub p\u0159\u00edslu\u0161n\u00e9ho n\u00e1kladov\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 52 \u2013 Osobn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji \u00fa\u010det 521 \u2013 Mzdov\u00e9 n\u00e1klady) a ve prosp\u011bch rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho 331 \u2013 Zam\u011bstnanci.<\/p>\n<p>V\u00a0praxi se m\u016f\u017eeme setkat s\u00a0pou\u017eit\u00edm rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho 333 \u2013 Ostatn\u00ed z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm, kter\u00fd se pou\u017e\u00edv\u00e1 zejm\u00e9na v\u00a0p\u0159\u00edpad\u011b vzniku z\u00e1vazku v\u016f\u010di zam\u011bstnanc\u016fm z\u00a0titulu cestovn\u00edch n\u00e1hrad nebo nap\u0159\u00edklad vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh poskytnut\u00fdch zam\u011bstnanc\u016fm.<\/p>\n<p>Analogicky \u00fa\u010det 335 \u2013 Pohled\u00e1vky za zam\u011bstnanci se pou\u017e\u00edv\u00e1 zejm\u00e9na v\u00a0situaci \u00fa\u010dtov\u00e1n\u00ed p\u0159edpisu n\u00e1hrady \u0161kody v\u016f\u010di zam\u011bstnanci, p\u0159\u00edpadn\u011b dal\u0161\u00edch pohled\u00e1vek vzniknuv\u0161\u00edch v\u016f\u010di pracovn\u00edk\u016fm zam\u011bstnavatele.<\/p>\n<p>Kone\u010dn\u011b posledn\u00edm \u00fa\u010dtem je \u00fa\u010det 336 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed s\u00a0institucemi soci\u00e1ln\u00edho zabezpe\u010den\u00ed a ve\u0159ejn\u00e9ho zdravotn\u00edho poji\u0161t\u011bn\u00ed, kter\u00fd se standardn\u011b pou\u017e\u00edv\u00e1 pro \u00fa\u010dtov\u00e1n\u00ed vztah\u016f v\u016f\u010di spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed a p\u0159\u00edslu\u0161n\u00fdm zdravotn\u00edm poji\u0161\u0165ovn\u00e1m.<\/p>\n<h2>Pohled\u00e1vky za spole\u010dn\u00edky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 35<\/h2>\n<p>\u00da\u010dtov\u00e1 skupina 35 se v\u00a0praxi pou\u017e\u00edv\u00e1 pro \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek v\u016f\u010di spole\u010dn\u00edk\u016fm, resp. v\u016f\u010di spojen\u00fdm osob\u00e1m.<\/p>\n<p>Na \u00fa\u010dtu <strong>351 \u2013 Pohled\u00e1vky<\/strong> (ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba) a \u00fa\u010dtu <strong>352 \u2013 Pohled\u00e1vky<\/strong> (podstatn\u00fd vliv) se \u00fa\u010dtuje nap\u0159\u00edklad p\u0159edpis n\u00e1roku na v\u00fdplatu pod\u00edlu na zisku. Tuto transakci zachyt\u00edme na vrub (m\u00e1 d\u00e1ti) \u00fa\u010dtu 351 nebo 352 a ve prosp\u011bch (dal) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny<strong> 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy<\/strong> (v praxi nej\u010dast\u011bji \u00fa\u010det 665 \u2013 V\u00fdnosy z\u00a0dlouhodob\u00e9ho finan\u010dn\u00edho majetku, p\u0159\u00edpadn\u011b 666 \u2013 V\u00fdnosy z\u00a0kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku).<\/p>\n<p>P\u0159i zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu se b\u011b\u017en\u011b pou\u017e\u00edv\u00e1 \u00fa\u010det<strong> 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l<\/strong>. Na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady \u00fa\u010dtujeme na vrub \u00fa\u010dtu 353 a ve prosp\u011bch \u00fa\u010dtu 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu (neboli \u00fa\u010dtu z\u00e1kladn\u00edho kapit\u00e1lu prozat\u00edm nezapsan\u00e9ho do obchodn\u00edho rejst\u0159\u00edku). Na z\u00e1klad\u011b pen\u011b\u017eit\u00e9ho \u010di nepen\u011b\u017eit\u00e9ho vkladu spole\u010dn\u00edka doch\u00e1z\u00ed n\u00e1sledn\u011b k\u00a0od\u00fa\u010dtov\u00e1n\u00ed tohoto \u00fa\u010dtu 353.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee se na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady budou spole\u010dn\u00edci pod\u00edlet na \u00fahrad\u011b \u010dist\u00e9 \u00fa\u010detn\u00ed ztr\u00e1ty, \u00fa\u010dtuje se na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 35 (v praxi nej\u010dast\u011bji \u00fa\u010det 354 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky p\u0159i \u00fahrad\u011b ztr\u00e1ty) a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 43 (v praxi nej\u010dast\u011bji \u00fa\u010det 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed).<\/p>\n<p>A kone\u010dn\u011b \u00fa\u010det 355 \u2013 Ostatn\u00ed pohled\u00e1vky v\u016f\u010di spole\u010dn\u00edk\u016fm se pou\u017e\u00edv\u00e1 zpravidla v\u00a0p\u0159\u00edpad\u011b, kdy spole\u010dnost poskytuje z\u00e1p\u016fj\u010dku sv\u00fdm spole\u010dn\u00edk\u016fm.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6833\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/11\/dan-dimmock-sNwnjxm8eTY-unsplash-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" \/><\/p>\n<h2>Z\u00e1vazky ke spole\u010dn\u00edk\u016fm v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 36<\/h2>\n<p>Zrcadlov\u011b jako \u00fa\u010dtov\u00e1n\u00ed v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 35 m\u016f\u017eeme pojmout \u00fa\u010dtov\u00e1n\u00ed v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 36.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b po\u0159\u00edzen\u00ed pod\u00edlu v\u00a0obchodn\u00ed korporaci \u00fa\u010dtuje investor na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 04 \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 ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 36 (v praxi nej\u010dast\u011bji \u00fa\u010det 367 \u2013 Z\u00e1vazky z\u00a0upsan\u00fdch nesplacen\u00fdch cenn\u00fdch pap\u00edr\u016f a vklad\u016f).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee se na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady budou vypl\u00e1cet pod\u00edly na zisku, \u00fa\u010dtuje spole\u010dnost vypl\u00e1cej\u00edc\u00ed pod\u00edl na zisku na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 43 (v praxi nej\u010dast\u011bji \u00fa\u010det 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed) a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 36 (v praxi nej\u010dast\u011bji \u00fa\u010det 364 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm obchodn\u00ed korporace p\u0159i rozd\u011blov\u00e1n\u00ed zisku).<\/p>\n<p>A kone\u010dn\u011b \u00fa\u010det 365 \u2013 Ostatn\u00ed z\u00e1vazky v\u016f\u010di spole\u010dn\u00edk\u016fm se pou\u017e\u00edv\u00e1 zpravidla v\u00a0p\u0159\u00edpad\u011b, kdy spole\u010dn\u00edk poskytuje z\u00e1p\u016fj\u010dku do obchodn\u00ed korporace.<\/p>\n<p>V\u00a0r\u00e1mci t\u00e9to \u00fa\u010dtov\u00e9 skupiny lze uv\u00e9st je\u0161t\u011b v\u00a0praxi pou\u017e\u00edvan\u00fd \u00fa\u010det 366 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm obchodn\u00ed korporace ze z\u00e1visl\u00e9 \u010dinnosti, v\u00a0jeho\u017e prosp\u011bch (dal) se \u00fa\u010dtuje p\u0159edpis odm\u011bny za pr\u00e1ci konanou spole\u010dn\u00edky spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a komanditisty komanditn\u00ed spole\u010dnosti. V\u00a0tomto p\u0159\u00edpad\u011b se podvojn\u011b \u00fa\u010dtuje na vrub \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 52 \u2013 Osobn\u00ed n\u00e1klady (v praxi nej\u010dast\u011bji \u00fa\u010det 522 \u2013 P\u0159\u00edjmy spole\u010dn\u00edk\u016f obchodn\u00ed korporace ze z\u00e1visl\u00e9 \u010dinnosti).<\/p>\n<h2>Jin\u00e9 pohled\u00e1vky a z\u00e1vazky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 37<\/h2>\n<p>Pokud porovn\u00e1me pohled\u00e1vky zachycen\u00e9 na \u00fa\u010dtu 378 \u2013 Jin\u00e9 pohled\u00e1vky s\u00a0pohled\u00e1vkami, kter\u00e9 jsou \u00fa\u010dtov\u00e1ny na \u00fa\u010dtu 311 \u2013 Odb\u011bratel\u00e9 a 315 \u2013 Ostatn\u00ed z\u00e1vazky, m\u016f\u017eeme spat\u0159ovat z\u00e1sadn\u00ed rozd\u00edl. Pohled\u00e1vky \u00fa\u010dtovan\u00e9 v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 31 p\u0159edstavuj\u00ed pohled\u00e1vky v\u016f\u010di obchodn\u00edm partner\u016fm, zat\u00edmco pohled\u00e1vky zachycen\u00e9 na \u00fa\u010dtu 378 \u2013 Jin\u00e9 pohled\u00e1vky, p\u0159edstavuj\u00ed zpravidla pr\u00e1vo na pln\u011bn\u00ed od extern\u00edch subjekt\u016f neobchodn\u00edho charakteru. Jedn\u00e1 se nap\u0159\u00edklad o pohled\u00e1vky v\u016f\u010di poji\u0161\u0165ovn\u011b z\u00a0titulu pojistn\u00e9ho pln\u011bn\u00ed n\u00e1hrady \u0161kody apod.<\/p>\n<p>Analogicky je mo\u017en\u00e9 v\u00fd\u0161e uveden\u00e9 pravidlo vzt\u00e1hnout i na \u00fa\u010dtov\u00e1n\u00ed dluh\u016f v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 32 oproti \u00fa\u010dtov\u00e1n\u00ed v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 37. V\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 37 se zpravidla zachyt\u00ed z\u00e1vazky, kter\u00e9 vznikaj\u00ed v\u016f\u010di extern\u00edm subjekt\u016fm, kte\u0159\u00ed nejsou obchodn\u00edmi partnery. V\u00a0praxi se jedn\u00e1 nap\u0159\u00edklad o dluhy z\u00a0titulu cla v\u016f\u010di celn\u00edmu \u00fa\u0159adu, p\u0159edpis pojistn\u00e9ho v\u016f\u010di poji\u0161\u0165ovn\u011b, p\u0159edpis n\u00e1jemn\u00e9ho dle n\u00e1jemn\u00ed smlouvy nebo platebn\u00edho kalend\u00e1\u0159e.<\/p>\n<p>Pod\u00edvejte se na \u00fa\u010detn\u00ed skupiny \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 p\u0159ehledn\u011b v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej\/\">\u00fa\u010detn\u00ed osnov\u011b<\/a>.<\/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\/2520\">\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\/2520\">\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>Z\u00e1v\u011br<\/h2>\n<p>V\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy se \u00fa\u010dtuje o \u0159ad\u011b pohled\u00e1vek a z\u00e1vazk\u016f nejen z\u00a0obchodn\u00edho styku, ale i dal\u0161\u00edch \u010dinnost\u00ed a aktivit. Pohled\u00e1vky v\u016f\u010di obchodn\u00edm partner\u016fm jsou zachyceny zpravidla v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 31 \u2013 Pohled\u00e1vky. Z\u00e1vazky v\u016f\u010di obchodn\u00edm partner\u016fm se \u00fa\u010dtuj\u00ed vesm\u011bs v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 32 \u2013 Z\u00e1vazky. Dluhy a pohled\u00e1vky v\u016f\u010di extern\u00edm subjekt\u016fm se v\u00a0praxi a v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy zachycuj\u00ed v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky. Velkou skupinu tvo\u0159\u00ed \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek a z\u00e1vazk\u016f v\u016f\u010di zam\u011bstnanc\u016fm v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 33 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci a institucemi. D\u016fle\u017eit\u00fdmi \u00fa\u010dtov\u00fdmi skupinami jsou \u00fa\u010dtov\u00e1 skupina 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky a 36 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm. Dle vhodn\u011b zvolen\u00e9 struktury syntetick\u00fdch a analytick\u00fdch \u00fa\u010dt\u016f v\u00a0t\u011bchto \u00fa\u010dtov\u00fdch skupin\u00e1ch se zachycuj\u00ed vztahy v\u016f\u010di spole\u010dn\u00edk\u016fm obchodn\u00edch korporac\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pohled\u00e1vky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 31 Pohled\u00e1vky v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 31 jsou charakteristick\u00e9 zejm\u00e9na sv\u00fdm obchodn\u00edm zam\u011b\u0159en\u00edm. Zaj\u00edmav\u00fd aspekt m\u016f\u017eeme sledovat mezi \u010dasto pou\u017e\u00edvan\u00fdm \u00fa\u010dtem 311 \u2013 Odb\u011bratel\u00e9 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2522,"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":[202,244,136,232,362,245],"class_list":["post-2520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-podvojne-ucetnictvi","tag-pohledavky-za-spolecniky","tag-s-r-o","tag-ucetni-osnova","tag-uctovani-zuctovacich-vztahu","tag-zavazky-ke-spolecnikum"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2520","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=2520"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2520\/revisions"}],"predecessor-version":[{"id":8134,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2520\/revisions\/8134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2522"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}