{"id":2523,"date":"2025-02-12T14:46:29","date_gmt":"2025-02-12T13:46:29","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-rezervy-z-ucetniho-a-danoveho-hlediska\/"},"modified":"2025-02-12T14:46:32","modified_gmt":"2025-02-12T13:46:32","slug":"jak-na-rezervy-z-ucetniho-a-danoveho-hlediska","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rezervy-z-ucetniho-a-danoveho-hlediska\/","title":{"rendered":"Jak na rezervy z \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska?"},"content":{"rendered":"<h2>Vymezen\u00ed rezerv z\u00a0\u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska<\/h2>\n<h3>\u00da\u010detn\u00ed vymezen\u00ed rezerv<\/h3>\n<p>Rezervy p\u0159edstavuj\u00ed v\u00a0rozvaze \u00fa\u010detn\u00ed jednotky ciz\u00ed zdroj kryt\u00ed, tj. ciz\u00ed kapit\u00e1l neboli ciz\u00ed pasivum. Je to zp\u016fsobeno t\u00edm, \u017ee rezerva se tvo\u0159\u00ed ke kryt\u00ed budouc\u00edch rizik a ztr\u00e1t. Rovn\u011b\u017e b\u00fdv\u00e1 n\u011bkdy jej\u00ed tvorba zd\u016fvod\u0148ov\u00e1na t\u00edm zp\u016fsobem, \u017ee rezerva p\u0159edstavuje budouc\u00ed dluh podnikatelsk\u00e9ho subjektu. Z\u00a0tohoto d\u016fvodu je vykazov\u00e1na jako sou\u010d\u00e1st ciz\u00edch pasiv a nikoliv jako slo\u017eka vlastn\u00edho kapit\u00e1lu.<\/p>\n<p>Rezervy se tvo\u0159\u00ed a rozpou\u0161t\u00ed v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy a vnitropodnikovou sm\u011brnic\u00ed firmy. V\u00a0t\u00e9to souvislosti je nutno zm\u00ednit p\u0159edev\u0161\u00edm respektov\u00e1n\u00ed obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad, jako je z\u00e1sada v\u00fdznamnosti a z\u00e1sada opatrnosti. Z\u00e1sada v\u00fdznamnosti spo\u010d\u00edv\u00e1 ve vytvo\u0159en\u00ed spr\u00e1vn\u00e9 p\u0159edstavy u\u017eivatele \u00fa\u010detn\u00ed z\u00e1v\u011brky o aktu\u00e1ln\u00ed situaci podnikatelsk\u00e9ho subjektu a jeho o\u010dek\u00e1van\u00e9m budouc\u00edm v\u00fdvoji. Z\u00e1sada opatrnosti vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee aktiva vykazujeme co mo\u017en\u00e1 v\u00a0nejmen\u0161\u00ed hodnot\u011b, naopak dluhy v\u00a0co mo\u017en\u00e1 nejvy\u0161\u0161\u00ed hodnot\u011b. Z\u00e1kladn\u00edm \u00fa\u010detn\u00edm n\u00e1strojem pro toto zachycen\u00ed jsou opravn\u00e9 polo\u017eky a pr\u00e1v\u011b rovn\u011b\u017e rezervy. Obecn\u011b tedy plat\u00ed, \u017ee p\u0159i respektov\u00e1n\u00ed z\u00e1sady opatrnosti \u201eaktiva a zisky nenadhodnocujeme\u201c a \u201edluhy a ztr\u00e1ty nepodhodnocujeme\u201c.<\/p>\n<p>Typick\u00fdmi p\u0159edstaviteli rezerv z\u00a0\u00fa\u010detn\u00edho hlediska jsou p\u0159edev\u0161\u00edm nap\u0159\u00edklad:<\/p>\n<ul>\n<li>rezervy na poz\u00e1ru\u010dn\u00ed opravy v\u00fdrobk\u016f,<\/li>\n<li>rezervy na reklamace,<\/li>\n<li>rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f,<\/li>\n<li>rezervy na nevy\u010derpanou dovolenou,<\/li>\n<li>rezervy na kurzov\u00e9 ztr\u00e1ty.<\/li>\n<\/ul>\n<h3>Da\u0148ov\u00e9 vymezen\u00ed rezerv<\/h3>\n<p>Z\u00e1kon \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) definuje situace, kdy m\u016f\u017ee b\u00fdt tvorba rezervy \u2013 po spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem. ZDP p\u0159itom odkazuje na zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis, kter\u00fdm je z\u00e1kon \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZoR). Dle ZoR se za da\u0148ov\u011b uznateln\u00e9 rezervy pova\u017euj\u00ed bankovn\u00ed rezervy, rezervy v\u00a0poji\u0161\u0165ovnictv\u00ed, rezerva na opravy hmotn\u00e9ho majetku, rezerva na p\u011bstebn\u00ed \u010dinnost, rezerva na nakl\u00e1d\u00e1n\u00ed s\u00a0elektroodpadem ze sol\u00e1rn\u00edch panel\u016f a ostatn\u00ed rezervy dle ZoR. Mezi tyto ostatn\u00ed rezervy pat\u0159\u00ed rezerva na odbahn\u011bn\u00ed rybn\u00edka, kter\u00fdm se rozum\u00ed odstra\u0148ov\u00e1n\u00ed n\u00e1nos\u016f ze dna rybn\u00edka zp\u016fsoben\u00fdch eroz\u00ed okoln\u00edch pozemk\u016f. Rovn\u011b\u017e mezi tyto ostatn\u00ed rezervy pat\u0159\u00ed rezerva finan\u010dn\u00edch prost\u0159edk\u016f na sanaci pozemk\u016f dot\u010den\u00fdch t\u011b\u017ebou, rezerva na vypo\u0159\u00e1d\u00e1n\u00ed d\u016fln\u00edch \u0161kod, rezerva na zaji\u0161t\u011bn\u00ed rekultivace a n\u00e1sledn\u00e9 p\u00e9\u010de o skl\u00e1dku podle z\u00e1kona upravuj\u00edc\u00edho odpady.<\/p>\n<p>Pokud budou spln\u011bny podm\u00ednky pro tvorbu v\u00fd\u0161e uveden\u00fdch rezerv dle ZoR, umo\u017e\u0148uje ZDP tyto n\u00e1klady (v\u00fddaje) pova\u017eovat za da\u0148ov\u011b uznateln\u00fd n\u00e1klad.<\/p>\n<p>N\u00ed\u017ee si p\u0159ibl\u00ed\u017e\u00edme metodiku \u00fa\u010dtov\u00e1n\u00ed tvorby a rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezerv a n\u00e1sledn\u011b z\u00e1kladn\u00ed podm\u00ednky, kter\u00e9 mus\u00ed b\u00fdt dle ZoR spln\u011bny, aby byla tvorba vybran\u00fdch rezerv pova\u017eov\u00e1na za da\u0148ov\u011b uznateln\u00fd n\u00e1klad dle ZDP.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed o rezerv\u00e1ch<\/h2>\n<p>Z\u00a0\u00fa\u010detn\u00edho hlediska m\u016f\u017eeme v\u00a0z\u00e1sad\u011b rozli\u0161it tvorbu a rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezerv v\u00a0provozn\u00ed a finan\u010dn\u00ed oblasti. Jako samostatnou m\u016f\u017eeme uva\u017eovat tvorbu a rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>Obecn\u011b se \u00fa\u010detn\u011b zachyt\u00ed tvorba rezervy na vrub (m\u00e1 d\u00e1ti) v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f a ve prosp\u011bch (dal) \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy. Rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se za\u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, tj. na vrub (m\u00e1 d\u00e1ti) \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy a ve prosp\u011bch (dal) v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b rezerv v\u00a0provozn\u00ed oblasti se \u00fa\u010dtuje o tvorb\u011b na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 55 (v praxi nej\u010dast\u011bji \u00fa\u010det 552 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch rezerv, resp. 554 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv) a ve prosp\u011bch \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy \u00fa\u010dtov\u00e9 skupiny 45 (v praxi nej\u010dast\u011bji \u00fa\u010det 451 \u2013 Z\u00e1konn\u00e9 rezervy, resp. 459 \u2013 Ostatn\u00ed rezervy). O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b rezerv ve finan\u010dn\u00ed \u010dinnosti se \u00fa\u010dtuje o tvorb\u011b na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 57 (v praxi nej\u010dast\u011bji \u00fa\u010det 574 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezerv ve finan\u010dn\u00ed \u010dinnosti) a ve prosp\u011bch \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy \u00fa\u010dtov\u00e9 skupiny 45. O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<p>Pokud by \u00fa\u010detn\u00ed jednotka \u00fa\u010dtovala o rezerv\u011b na da\u0148 z\u00a0p\u0159\u00edjm\u016f, zachyt\u00ed se jej\u00ed tvorba na vrub \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 59 (v praxi nej\u010dast\u011bji \u00fa\u010det 599 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f) a ve prosp\u011bch \u00fa\u010dtu p\u0159\u00edslu\u0161n\u00e9 rezervy \u00fa\u010dtov\u00e9 skupiny 45 (v praxi nej\u010dast\u011bji \u00fa\u010det 454 \u2013 Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f). O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem. V\u00a0praxi se rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f tvo\u0159\u00ed a \u00fa\u010dtuje se o n\u00ed v\u00a0situaci, kdy je nutn\u00e9 vyhotovit \u00fa\u010detn\u00ed v\u00fdkazy \u00fa\u010detn\u00ed jednotky d\u0159\u00edve, ne\u017e je vypo\u010dtena \u201eostr\u00e1\u201c da\u0148 z\u00a0p\u0159\u00edjm\u016f a vyhotoveno da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6838\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/11\/gabrielle-henderson-HJckKnwCXxQ-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Rezervy z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Jak jsme si ji\u017e vysv\u011btlili, pro da\u0148ovou uznatelnost tvorby rezervy dle ZDP mus\u00ed b\u00fdt spln\u011bny podm\u00ednky dle ZoR. Rezervy se tvo\u0159\u00ed zp\u016fsobem a k\u00a0\u00fa\u010del\u016fm, kter\u00e9 stanovuje ZoR, a uplat\u0148uj\u00ed se za zda\u0148ovac\u00ed obdob\u00ed, pokud ZoR nestanov\u00ed jinak. Zda\u0148ovac\u00edm obdob\u00edm se pro \u00fa\u010dely ZoR rozum\u00ed u pr\u00e1vnick\u00fdch osob zda\u0148ovac\u00ed obdob\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, pokud trv\u00e1 nejm\u00e9n\u011b 12 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f nebo pokud je krat\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f, ale za\u010d\u00edn\u00e1 rozhodn\u00fdm dnem f\u00faze nebo p\u0159echodu jm\u011bn\u00ed na spole\u010dn\u00edka anebo rozd\u011blen\u00ed obchodn\u00ed korporace. Zda\u0148ovac\u00edm obdob\u00edm se pro \u00fa\u010dely ZoR u fyzick\u00fdch osob rozum\u00ed kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p>Aby bylo mo\u017en\u00e9 tvorbu rezervy po spln\u011bn\u00ed podm\u00ednek dle ZoR poj\u00edmat jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad dle ZDP, mus\u00ed b\u00fdt tvorba rezervy v\u017edy za\u00fa\u010dtov\u00e1na (v p\u0159\u00edpad\u011b \u00fa\u010detn\u00edch jednotek) nebo uvedena v\u00a0da\u0148ov\u00e9 evidenci (osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 s\u00a0da\u0148ovou evidenc\u00ed).<\/p>\n<p>Nej\u010dast\u011bj\u0161\u00edm p\u0159edstavitelem da\u0148ov\u011b uznateln\u00e9 rezervy je v\u00a0praxi rezerva na opravy hmotn\u00e9ho majetku. Tuto rezervu mohou vytv\u00e1\u0159et poplatn\u00edci dan\u011b z\u00a0p\u0159\u00edjm\u016f, kte\u0159\u00ed maj\u00ed k\u00a0hmotn\u00e9mu majetku vlastnick\u00e9 pr\u00e1vo nebo jsou pacht\u00fd\u0159i hmotn\u00e9ho majetku na z\u00e1klad\u011b smlouvy o pachtu obchodn\u00edho z\u00e1vodu, p\u0159i\u010dem\u017e k\u00a0oprav\u00e1m tohoto majetku jsou smluvn\u011b p\u00edsemn\u011b zav\u00e1z\u00e1ni.<\/p>\n<p>Je tedy nutn\u00e9 zd\u016fraznit, \u017ee se jedn\u00e1 o rezervu na \u201eopravu\u201c, tj. nikoliv na technick\u00e9 zhodnocen\u00ed a \u201ehmotn\u00e9ho majetku\u201c, tj. nikoliv nehmotn\u00e9ho majetku. Dle ZoR se rezerva na opravu hmotn\u00e9ho majetku nesm\u00ed vytv\u00e1\u0159et v\u00a0p\u0159\u00edpadech hmotn\u00e9ho majetku:<\/p>\n<ul>\n<li>kter\u00fd je ur\u010den k\u00a0likvidaci,<\/li>\n<li>u n\u011bho\u017e jde o opravy v\u00a0d\u016fsledku \u0161kody \u010di jin\u00e9 nep\u0159edv\u00eddan\u00e9 nebo nahodil\u00e9 ud\u00e1losti,<\/li>\n<li>u n\u011bho\u017e se jedn\u00e1 o opravy, kter\u00e9 se pravideln\u011b opakuj\u00ed ka\u017ed\u00fd rok,<\/li>\n<li>k\u00a0n\u011bmu\u017e m\u00e1 vlastnick\u00e9 pr\u00e1vo poplatn\u00edk, v\u016f\u010di jeho\u017e majetku trvaj\u00ed \u00fa\u010dinky prohl\u00e1\u0161en\u00ed konkursu podle z\u00e1kona \u010d. 182\/2006 Sb., o \u00fapadku a zp\u016fsobech jeho \u0159e\u0161en\u00ed (insolven\u010dn\u00ed z\u00e1kon), ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n<\/ul>\n<p>D\u016fle\u017eitou podm\u00ednkou pro da\u0148ovou uznatelnost tvorby rezervy na opravu hmotn\u00e9ho majetku je skute\u010dnost, \u017ee budou pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pln\u00e9 v\u00fd\u0161i rezervy p\u0159evedeny na samostatn\u00fd \u00fa\u010det v\u00a0bance se s\u00eddlem na \u00fazem\u00ed \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie, kter\u00fd je veden v\u00a0\u010desk\u00fdch korun\u00e1ch nebo v\u00a0eurech a je ur\u010den v\u00fdhradn\u011b pro ukl\u00e1d\u00e1n\u00ed prost\u0159edk\u016f rezerv tvo\u0159en\u00fdch podle ZoR, a to nejpozd\u011bji do term\u00ednu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Nebudou-li pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pln\u00e9 v\u00fd\u0161i p\u0159evedeny na tento samostatn\u00fd \u00fa\u010det nejpozd\u011bji do term\u00ednu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, rezerva se zru\u0161\u00ed ve zda\u0148ovac\u00edm obdob\u00ed, za kter\u00e9 se toto da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1. D\u00e1le plat\u00ed, \u017ee pen\u011b\u017en\u00ed prost\u0159edky tohoto samostatn\u00e9ho \u00fa\u010dtu mohou b\u00fdt \u010derp\u00e1ny pouze na \u00fa\u010dely, na kter\u00e9 byla rezerva vytvo\u0159ena.<\/p>\n<p>Rezerva na opravu hmotn\u00e9ho majetku nem\u016f\u017ee b\u00fdt tvo\u0159ena pouze jedno zda\u0148ovac\u00ed obdob\u00ed. Tuto rezervu lze tvo\u0159it pouze u hmotn\u00e9ho majetku, kter\u00fd je za\u0159azen ve 2., 3., 4., 5. nebo 6. odpisov\u00e9 skupin\u011b dle P\u0159\u00edlohy \u010d. 1 ZDP.<\/p>\n<p>ZoR d\u00e1le definuje celou \u0159adu dal\u0161\u00edch podm\u00ednek, kter\u00e9 mus\u00ed b\u00fdt pro da\u0148ovou uznatelnost rezervy na opravu hmotn\u00e9ho majetku spln\u011bny a je nutn\u00e9 se s\u00a0nimi v\u00a0praxi podrobn\u011b sezn\u00e1mit.<\/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\/2523\">\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\/2523\">\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>Shrnut\u00ed<\/h2>\n<p>Rezervy p\u0159edstavuj\u00ed ciz\u00ed zdroj financov\u00e1n\u00ed podnikatelsk\u00e9ho subjektu a jsou tvo\u0159eny ke kryt\u00ed budouc\u00edch rizik nebo ztr\u00e1t. Je nutn\u00e9 rozli\u0161ovat rezervy z\u00a0\u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska. Z\u00a0\u00fa\u010detn\u00edho hlediska vyu\u017eit\u00ed rezerv respektuje zejm\u00e9na z\u00e1sadu v\u00fdznamnosti a opatrnosti vykazovan\u00fdch \u00fa\u010detn\u00edch informac\u00ed. Tvorba p\u0159\u00edslu\u0161n\u00e9 rezervy se \u00fa\u010detn\u011b zachyt\u00ed na vrub v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu rezervy. O rozpou\u0161t\u011bn\u00ed (zru\u0161en\u00ed) rezervy se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<p>Z\u00a0da\u0148ov\u00e9ho hlediska je tvorba rezerv posuzov\u00e1na s\u00a0ohledem na da\u0148ovou uznatelnost n\u00e1klad\u016f dle ZDP, kter\u00fd pro spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek odkazuje na ZoR. D\u016fle\u017eit\u00e9 je upozornit na skute\u010dnost, \u017ee aby bylo mo\u017en\u00e9 rezervu posuzovat z\u00a0hlediska ZDP, resp. ZoR, je nutn\u00e9, aby o n\u00ed bylo \u00fa\u010dtov\u00e1no v\u00a0\u00fa\u010detnictv\u00ed, nebo aby byla uvedena v\u00a0da\u0148ov\u00e9 evidenci.<\/p>\n<p>\u00da\u010dtov\u00e1n\u00ed rezerv v\u00e1m usnadn\u00ed vhodn\u00fd \u00fa\u010detn\u00ed software, jako je Money S3. Rezervy do n\u011bj <strong>za\u00fa\u010dtujete na n\u011bkolik kliknut\u00ed<\/strong> \u2013 v\u010detn\u011b v\u00fdb\u011bru vhodn\u00fdch \u00fa\u010dt\u016f M\u00e1 d\u00e1ti a Dal. N\u00e1sledn\u011b s nimi m\u016f\u017eete pracovat i p\u0159i p\u0159\u00edprav\u011b da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>P\u0159esv\u011bd\u010dte se o tom i vy a <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161ejte si Money S3 zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vymezen\u00ed rezerv z\u00a0\u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska \u00da\u010detn\u00ed vymezen\u00ed rezerv Rezervy p\u0159edstavuj\u00ed v\u00a0rozvaze \u00fa\u010detn\u00ed jednotky ciz\u00ed zdroj kryt\u00ed, tj. ciz\u00ed kapit\u00e1l neboli ciz\u00ed pasivum. Je to &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2525,"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":[202,246,136,232,363],"class_list":["post-2523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-podvojne-ucetnictvi","tag-rezerva-na-dan","tag-s-r-o","tag-ucetni-osnova","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2523","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=2523"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2523\/revisions"}],"predecessor-version":[{"id":16770,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2523\/revisions\/16770"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2525"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}