{"id":2526,"date":"2025-03-12T14:40:27","date_gmt":"2025-03-12T13:40:27","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/sestaveni-prehledu-o-peneznich-tocich-a-prehledu-o-zmenach-vlastniho-kapitalu\/"},"modified":"2025-03-12T14:40:29","modified_gmt":"2025-03-12T13:40:29","slug":"sestaveni-prehledu-o-peneznich-tocich-a-prehledu-o-zmenach-vlastniho-kapitalu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/sestaveni-prehledu-o-peneznich-tocich-a-prehledu-o-zmenach-vlastniho-kapitalu\/","title":{"rendered":"Sestaven\u00ed p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehledu o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu"},"content":{"rendered":"<h2>Kdo je povinen sestavit p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu?<\/h2>\n<p><strong>Tyto p\u0159ehledy povinn\u011b sestavuj\u00ed v\u0161echny<\/strong> <strong>obchodn\u00edch spole\u010dnosti a\u017e na dv\u011b v\u00fdjimky<\/strong>, kter\u00e9 se vztahuj\u00ed na:<\/p>\n<ul>\n<li>mal\u00e9 a mikro \u00fa\u010detn\u00ed jednotky, kter\u00e9 nejsou povinny sestavovat ani jeden z\u00a0t\u011bchto p\u0159ehled\u016f,<\/li>\n<li>\u00fa\u010detn\u00ed jednotky uveden\u00e9 v \u00a7 1a p\u00edsm. b) a\u017e d) z\u00e1kona o \u00fa\u010detnictv\u00ed, kter\u00e9 nesestavuj\u00ed p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch (jedn\u00e1 se nap\u0159. o banky, poji\u0161\u0165ovny atd.).<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace jsou uvedeny v \u00a7 18 odst. 2 z\u00e1kona o \u00fa\u010detnictv\u00ed, kde jsou uvedena i pravidla sestavov\u00e1n\u00ed p\u0159ehled\u016f v p\u0159\u00edpad\u011b vybran\u00fdch \u00fa\u010detn\u00edch jednotek (nap\u0159. organiza\u010dn\u00ed slo\u017eky st\u00e1tu, zdravotn\u00ed poji\u0161\u0165ovny).<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, co m\u00e1 b\u00fdt <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">obsahem \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/a><\/p>\n<p>Nev\u00edte, zda Va\u0161e \u00fa\u010detn\u00ed jednotka spad\u00e1 do kategorie mal\u00e1 \u010di mikro? Rozd\u011blen\u00ed \u00fa\u010detn\u00edch jednotek do jednotliv\u00fdch kategori\u00ed jsme se v\u011bnovali v\u00a0jednom z\u00a0p\u0159edchoz\u00edch \u010dl\u00e1nk\u016f, informace najdete tak\u00e9 v \u00a7 1b z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/p>\n<h2>Informace obsa\u017een\u00e9 v p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch<\/h2>\n<p><strong>V\u00fdkaz cash flow slou\u017e\u00ed k\u00a0tomu, abychom z\u00edskali p\u0159ehled, z\u00a0jak\u00fdch zdroj\u016f do \u00fa\u010detn\u00ed jednotky p\u0159ich\u00e1zej\u00ed pen\u011b\u017en\u00ed toky, a na co jsou n\u00e1sledn\u011b vynalo\u017eeny.<\/strong> Pen\u011b\u017en\u00ed toky jsou rozd\u011bleny do t\u0159\u00ed oblast\u00ed v\u00a0z\u00e1vislosti na tom, s\u00a0jakou \u010dinnost\u00ed souvis\u00ed:<\/p>\n<ul>\n<li><strong>provozn\u00ed \u010dinnost<\/strong> (z\u00e1kladn\u00ed v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost a tak\u00e9 ostatn\u00ed \u010dinnosti, kter\u00e9 nelze zahrnout mezi investi\u010dn\u00ed nebo finan\u010dn\u00ed),<\/li>\n<li><strong>investi\u010dn\u00ed \u010dinnost<\/strong> (zejm\u00e9na po\u0159\u00edzen\u00ed a prodej dlouhodob\u00e9ho majetku, p\u0159\u00edpadn\u011b poskytov\u00e1n\u00ed \u00fav\u011br\u016f, z\u00e1p\u016fj\u010dek a v\u00fdpomoc\u00ed, kter\u00e9 nespad\u00e1 do provozn\u00ed \u010dinnost),<\/li>\n<li><strong>finan\u010dn\u00ed \u010dinnost <\/strong>(souvis\u00ed s\u00a0financov\u00e1n\u00edm \u00fa\u010detn\u00ed jednotky prost\u0159ednictv\u00edm vlastn\u00edho kapit\u00e1lu a dlouhodob\u00fdch, pop\u0159\u00edpad\u011b i kr\u00e1tkodob\u00fdch z\u00e1vazk\u016f).<\/li>\n<\/ul>\n<h2>Metody sestaven\u00ed p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch<\/h2>\n<p>Cash flow m\u016f\u017eeme sestavit dv\u011bma metodami:<\/p>\n<ul>\n<li><strong>p\u0159\u00edmou metodou<\/strong>, kdy jsou na jednotliv\u00fdch \u0159\u00e1dc\u00edch vyk\u00e1zan\u00e9 vhodn\u011b seskupen\u00e9 p\u0159\u00edjmy a v\u00fddaje (v\u00fdkaz je p\u0159ehledn\u00fd, ale jeho p\u0159\u00edprava je n\u00e1ro\u010dn\u00e1),<\/li>\n<li><strong>nep\u0159\u00edmou metodou<\/strong>, kdy jsou \u00fadaje o pen\u011b\u017en\u00edch toc\u00edch z\u00a0provozn\u00ed \u010dinnosti vypo\u010d\u00edt\u00e1ny p\u0159es \u00fapravu hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku (v\u00fdkaz je m\u00e9n\u011b p\u0159ehledn\u00fd, ale jeho p\u0159\u00edprava je tak\u00e9 m\u00e9n\u011b n\u00e1ro\u010dn\u00e1).<\/li>\n<\/ul>\n<p>Ve vyhl\u00e1\u0161ce \u010d. 500\/2002 Sb jsou sestaven\u00ed cash flow v\u011bnov\u00e1ny pouze <strong>\u00a7\u00a7 40 \u2013 43<\/strong>, ve kter\u00fdch najdeme obecn\u011bj\u0161\u00ed z\u00e1sady, kter\u00e9 je pot\u0159eba respektovat. <strong>\u010cesk\u00e1 \u00fa\u010detn\u00ed legislativa neobsahuje z\u00e1vazn\u00fd vzor p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch<\/strong>, <strong>v\u00a0\u010cesk\u00e9m \u00fa\u010detn\u00edm standardu \u010d. 023 je v\u0161ak uk\u00e1zka, jak m\u016f\u017ee tento p\u0159ehled vypadat<\/strong>, a dopl\u0148uj\u00edc\u00ed informace k\u00a0jeho sestaven\u00ed.<\/p>\n<p>\u00da\u010detn\u00edm jednotk\u00e1m je tedy p\u0159i sestaven\u00ed p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch ponech\u00e1na pom\u011brn\u011b velk\u00e1 volnost. P\u0159ipome\u0148me si v\u0161ak <strong>n\u011bkter\u00e9 z\u00e1sady z vyhl\u00e1\u0161ky, kter\u00e9 je pot\u0159eba dodr\u017eet<\/strong>:<\/p>\n<ul>\n<li>Za <strong>pen\u011b\u017en\u00ed prost\u0159edky<\/strong> se pova\u017euj\u00ed pen\u00edze v hotovosti v\u010detn\u011b cenin (\u00fa\u010dtov\u00e1 skupina 21), pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtu v\u010detn\u011b p\u0159e\u010derp\u00e1n\u00ed \u00fa\u010dtu (\u00fa\u010dtov\u00e1 skupina 22), p\u0159\u00edpadn\u011b \u00fa\u010dtov\u00e1 skupina 26.<\/li>\n<li><strong>Pen\u011b\u017en\u00edmi ekvivalenty<\/strong> se rozum\u00ed kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek, kter\u00fd je snadno sm\u011bniteln\u00fd za p\u0159edem zn\u00e1mou \u010d\u00e1stku pen\u011bz, a u kter\u00e9ho se nep\u0159edpokl\u00e1daj\u00ed v\u00fdznamn\u00e9 zm\u011bny hodnoty v \u010dase. Pat\u0159\u00ed zde nap\u0159\u00edklad pen\u011b\u017en\u00ed \u00falo\u017eky s nejv\u00fd\u0161e t\u0159\u00edm\u011bs\u00ed\u010dn\u00ed v\u00fdpov\u011bdn\u00ed lh\u016ftou a likvidn\u00ed cenn\u00e9 pap\u00edry k obchodov\u00e1n\u00ed na ve\u0159ejn\u00e9m trhu.<\/li>\n<li><strong>Pen\u011b\u017en\u00ed toky spojen\u00e9 s inkasem a vyplacen\u00edm \u00farok\u016f a pod\u00edl\u016f na zisku a platby dan\u011b z p\u0159\u00edjm\u016f<\/strong> se uv\u00e1d\u011bj\u00ed v p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch v samostatn\u00fdch polo\u017ek\u00e1ch.<\/li>\n<li><strong>Platby dan\u011b z p\u0159\u00edjm\u016f<\/strong> se p\u0159i\u0159ad\u00ed v r\u00e1mci praktick\u00fdch mo\u017enost\u00ed k provozn\u00ed, investi\u010dn\u00ed nebo finan\u010dn\u00ed \u010dinnosti. V p\u0159\u00edpad\u011b, \u017ee je nelze p\u0159i\u0159adit, uvedou se v provozn\u00ed \u010dinnosti.<\/li>\n<li><strong>Vyplacen\u00e9 pod\u00edly na zisku<\/strong> se zahrnou do finan\u010dn\u00ed \u010dinnosti. V p\u0159\u00edpadech, ve kter\u00fdch \u00fa\u010detn\u00ed jednotka pouze p\u0159erozd\u011bluje mezi spole\u010dn\u00edky p\u0159ijat\u00e9 pod\u00edly na zisku, se uv\u00e1d\u011bj\u00ed tyto platby v r\u00e1mci provozn\u00ed \u010dinnosti.<\/li>\n<\/ul>\n<p>TIP: Zjist\u011bte, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rizeni-cash-flow-peneznich-toku-v-ucetnictvi\/\">jak \u0159\u00eddit cash flow v \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<h2>Cash flow \u2013 p\u0159\u00edklad 1<\/h2>\n<p>Pro lep\u0161\u00ed pochopen\u00ed problematiky najdete n\u00ed\u017ee jednoduch\u00fd sch\u00e9matick\u00fd p\u0159\u00edklad cash flow sestaven\u00e9ho <strong>za pou\u017eit\u00ed p\u0159\u00edm\u00e9 metody<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td width=\"501\"><strong>\u00a0<\/strong><\/td>\n<td>tis. K\u010d<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Stav pen\u011b\u017en\u00edch prost\u0159edk\u016f a pen\u011b\u017en\u00edch ekvivalent\u016f na za\u010d\u00e1tku obdob\u00ed<\/strong><\/td>\n<td><strong>100<\/strong><\/td>\n<\/tr>\n<tr>\n<td><u>Pen\u011b\u017en\u00ed toky z\u00a0provozn\u00ed \u010dinnosti<\/u><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmy z\u00a0prodeje slu\u017eeb<\/td>\n<td>2000<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje za nakoupen\u00fd materi\u00e1l<\/td>\n<td>-400<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje za nakoupen\u00e9 slu\u017eby<\/td>\n<td>-800<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje na zam\u011bstnance<\/td>\n<td>-600<\/td>\n<\/tr>\n<tr>\n<td>Na\u010derp\u00e1n\u00ed provozn\u00edho \u00fav\u011bru<\/td>\n<td>200<\/td>\n<\/tr>\n<tr>\n<td>Spl\u00e1tky provozn\u00edho \u00fav\u011bru<\/td>\n<td>-30<\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e9 \u00faroky z\u00a0provozn\u00edho \u00fav\u011bru<\/td>\n<td>-6<\/td>\n<\/tr>\n<tr>\n<td>P\u0159ijat\u00e9 \u00faroky<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/td>\n<td>-85<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z provozn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>280<\/strong><\/td>\n<\/tr>\n<tr>\n<td><u>Pen\u011b\u017en\u00ed toky z\u00a0investi\u010dn\u00ed \u010dinnosti<\/u><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje na n\u00e1kup dlouhodob\u00e9ho majetku<\/td>\n<td>-200<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmy z\u00a0prodeje dlouhodob\u00e9ho majetku<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z\u00a0investi\u010dn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>-180<\/strong><\/td>\n<\/tr>\n<tr>\n<td><u>Pen\u011b\u017en\u00ed toky z\u00a0finan\u010dn\u00ed \u010dinnosti<\/u><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmy ze zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>500<\/td>\n<\/tr>\n<tr>\n<td>Vyplacen\u00fd zisk<\/td>\n<td>-100<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z\u00a0finan\u010dn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>400<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok celkem<\/strong><\/td>\n<td><strong>500<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Stav pen\u011b\u017en\u00edch prost\u0159edk\u016f a pen\u011b\u017en\u00edch ekvivalent\u016f na konci obdob\u00ed<\/strong><\/td>\n<td><strong>600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6842\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/11\/towfiqu-barbhuiya-2Xht5D22y0I-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Cash flow \u2013 p\u0159\u00edklad 2<\/h2>\n<p>N\u00ed\u017ee najdete jednoduch\u00fd sch\u00e9matick\u00fd p\u0159\u00edklad, kde jsou pen\u011b\u017en\u00ed toky z\u00a0provozn\u00ed \u010dinnosti vy\u010d\u00edsleny<strong> za pou\u017eit\u00ed nep\u0159\u00edm\u00e9 metody<\/strong>. Po\u010d\u00edt\u00e1me-li cash flow z\u00a0provozn\u00ed \u010dinnosti nep\u0159\u00edmou metodou, <strong>vych\u00e1z\u00edme z\u00a0hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku, kter\u00fd upravujeme<\/strong> o:<\/p>\n<ul>\n<li><strong>polo\u017eky, kter\u00e9 ovlivnily hospod\u00e1\u0159sk\u00fd v\u00fdsledek v\u00a0dan\u00e9m roce, <\/strong>ale nem\u011bly p\u0159\u00edm\u00fd vliv na p\u0159\u00edr\u016fstek nebo \u00fabytek pen\u011b\u017en\u00edch prost\u0159edk\u016f a pen\u011b\u017en\u00edch ekvivalent\u016f (nap\u0159. odpisy, tvorba a rozpu\u0161t\u011bn\u00ed rezerv, neuhrazen\u00e9 v\u00fdnosy z\u00a0provozn\u00ed \u010dinnosti),<\/li>\n<li><strong>polo\u017eky, kter\u00e9 neovlivnily hospod\u00e1\u0159sk\u00fd v\u00fdsledek v\u00a0dan\u00e9m roce, <\/strong>ale m\u011bly p\u0159\u00edm\u00fd vliv na p\u0159\u00edr\u016fstek nebo \u00fabytek pen\u011b\u017en\u00edch prost\u0159edk\u016f a pen\u011b\u017en\u00edch ekvivalent\u016f (nap\u0159. \u00fahrada pohled\u00e1vek z\u00a0provozn\u00ed \u010dinnosti, kter\u00e9 souvis\u00ed s\u00a0v\u00fdnosy p\u0159edchoz\u00edch let, n\u00e1kup z\u00e1sob, kter\u00e9 nebyly b\u011bhem roku spot\u0159ebov\u00e1ny),<\/li>\n<li><strong>polo\u017eky p\u0159\u00edjm\u016f a v\u00fddaj\u016f spojen\u00fdch s finan\u010dn\u00ed a investi\u010dn\u00ed \u010dinnost\u00ed<\/strong>.<\/li>\n<\/ul>\n<p>Tyto polo\u017eky vy\u010d\u00edsl\u00edme:<\/p>\n<ul>\n<li>v\u00a0pln\u00e9 v\u00fd\u0161i (nap\u0159. v p\u0159\u00edpad\u011b odpis\u016f) nebo<\/li>\n<li>vyk\u00e1\u017eeme jen jejich v\u00fdsledn\u00fd dopad na pen\u011b\u017en\u00ed toky (uvedeme pouze zm\u011bnu stavu za \u00fa\u010detn\u00ed obdob\u00ed nap\u0159. v p\u0159\u00edpad\u011b opravn\u00fdch polo\u017eek, rezerv, pohled\u00e1vek, z\u00e1vazk\u016f, z\u00e1sob).<\/li>\n<\/ul>\n<p>P\u0159\u00edklad obsahuje pouze pen\u011b\u017en\u00ed toky z\u00a0provozn\u00ed \u010dinnosti, jeliko\u017e pen\u011b\u017en\u00ed toky z\u00a0investi\u010dn\u00ed a finan\u010dn\u00ed \u010dinnosti z\u016fst\u00e1vaj\u00ed stejn\u00e9 jako v\u00a0p\u0159edchoz\u00edm p\u0159\u00edklad\u011b.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00a0<\/strong><\/td>\n<td>tis. K\u010d<\/td>\n<td>pozn\u00e1mka<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><u>Pen\u011b\u017en\u00ed toky z\u00a0provozn\u00ed \u010dinnosti<\/u><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00da\u010detn\u00ed hospod\u00e1\u0159sk\u00fd v\u00fdsledek p\u0159ed zdan\u011bn\u00edm<\/td>\n<td>150<\/td>\n<td>zisk<\/td>\n<\/tr>\n<tr>\n<td>Odpisy<\/td>\n<td>50<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Ztr\u00e1ta z\u00a0prodeje dlouhodob\u00e9ho majetku<\/td>\n<td>10<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu opravn\u00fdch polo\u017eek a rezerv<\/td>\n<td>-30<\/td>\n<td>sn\u00ed\u017een\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td>\u00daroky zahrnut\u00e9 v n\u00e1kladech<\/td>\n<td>6<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u00daroky zahrnut\u00e9 ve v\u00fdnosech<\/td>\n<td>-1<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><em>\u010cist\u00fd pen\u011b\u017en\u00ed tok z\u00a0provozn\u00ed \u010dinnosti p\u0159ed zdan\u011bn\u00edm, \u00faroky a zm\u011bnami pracovn\u00edho kapit\u00e1lu<\/em><\/td>\n<td><em>185<\/em><\/td>\n<td><em>\u00a0<\/em><\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu pohled\u00e1vek z\u00a0provozn\u00ed \u010dinnosti<\/td>\n<td>340<\/td>\n<td>sn\u00ed\u017een\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu z\u00e1vazk\u016f z\u00a0provozn\u00ed \u010dinnosti<\/td>\n<td>-80<\/td>\n<td>sn\u00ed\u017een\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu z\u00e1sob<\/td>\n<td>-75<\/td>\n<td>zv\u00fd\u0161en\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td><em>\u010cist\u00fd pen\u011b\u017en\u00ed tok z\u00a0provozn\u00ed \u010dinnosti p\u0159ed zdan\u011bn\u00edm a \u00faroky<\/em><\/td>\n<td><em>370<\/em><\/td>\n<td><em>\u00a0<\/em><\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e9 \u00faroky s\u00a0v\u00fdjimkou \u00farok\u016f zahrnovan\u00fdch do ocen\u011bn\u00ed dlouhodob\u00e9ho majetku<\/td>\n<td>-6<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>P\u0159ijat\u00e9 \u00faroky<\/td>\n<td>1<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/td>\n<td>-85<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z provozn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>280<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0praxi bude podoba p\u0159ehledu z\u00e1viset na konkr\u00e9tn\u00edch transakc\u00edch, kter\u00e9 v\u00a0\u00fa\u010detn\u00ed jednotce prob\u00edhaj\u00ed. P\u0159\u00edklady dal\u0161\u00edch polo\u017eek, kter\u00e9 m\u016f\u017ee cash flow obsahovat, najdete v\u00a0\u010cesk\u00e9m \u00fa\u010detn\u00edm standardu \u010d. 023.<\/p>\n<h2>P\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu<\/h2>\n<p>P\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu je jednoduch\u00fd v\u00fdkaz, kter\u00fd <strong>pod\u00e1v\u00e1 informace o zm\u011bn\u00e1ch jednotliv\u00fdch slo\u017eek vlastn\u00edho kapit\u00e1lu mezi dv\u011bma rozvahov\u00fdmi dny. <\/strong>Neexistuje z\u00e1vazn\u00fd vzor, sta\u010d\u00ed sestavit tabulku, ve kter\u00e9 budou uvedeny pro jednotliv\u00e9 slo\u017eky vlastn\u00edho kapit\u00e1lu z\u016fstatky na za\u010d\u00e1tku \u00fa\u010detn\u00edho obdob\u00ed, p\u0159\u00edr\u016fstky a \u00fabytky b\u011bhem obdob\u00ed a stav na konci \u00fa\u010detn\u00edho obdob\u00ed. P\u0159i sestaven\u00ed je pot\u0159eba pamatovat na z\u00e1sadu uvedenou v \u00a7 44 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb., kter\u00e1 vy\u017eaduje, aby \u00fa\u010detn\u00ed jednotky zvl\u00e1\u0161\u0165 vy\u010d\u00edslily vyplacen\u00e9 pod\u00edly na zisku a zdroje, ze kter\u00fdch bylo \u010derp\u00e1no.<\/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\/2526\">\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\/2526\">\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>Zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>Po sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky nesm\u00edme zapomenout na <strong>povinnost \u00fa\u010detn\u00ed z\u00e1v\u011brku zve\u0159ejnit, kterou maj\u00ed v\u0161echny \u00fa\u010detn\u00ed jednotky, kter\u00e9 se zapisuj\u00ed do ve\u0159ejn\u00e9ho rejst\u0159\u00edku <\/strong>(nap\u0159. obchodn\u00ed rejst\u0159\u00edk, spolkov\u00fd rejst\u0159\u00edk), p\u0159\u00edpadn\u011b ty \u00fa\u010detn\u00ed jednotky, kter\u00fdm tuto povinnost stanov\u00ed zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis.<\/p>\n<p>\u00da\u010detn\u00ed jednotky zve\u0159ej\u0148uj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v rozsahu, v jak\u00e9m byla sestavena, s\u00a0v\u00fdjimkou mal\u00fdch a mikro \u00fa\u010detn\u00edch jednotek bez povinn\u00e9ho auditu, kter\u00e9 nemus\u00ed zve\u0159ej\u0148ovat v\u00fdkaz zisku a ztr\u00e1ty (pokud jim tuto povinnost nestanov\u00ed zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis). \u00da\u010detn\u00ed jednotky, kter\u00e9 maj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, zve\u0159ejn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v rozsahu a zn\u011bn\u00ed, ve kter\u00e9m byla auditorem ov\u011b\u0159ena.<\/p>\n<p>\u00da\u010detn\u00ed jednotky s\u00a0povinn\u00fdm auditem zve\u0159ejn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku <strong>do 30 dn\u016f<\/strong> po ov\u011b\u0159en\u00ed auditorem a z\u00e1rove\u0148 po schv\u00e1len\u00ed p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem, nejpozd\u011bji v\u0161ak <strong>do 12 m\u011bs\u00edc\u016f<\/strong> od rozvahov\u00e9ho dne bez ohledu na to, zda byla z\u00e1v\u011brka uveden\u00fdm zp\u016fsobem schv\u00e1len\u00e1 (pokud zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpisy nestanov\u00ed jinak). Lh\u016fta pro \u00fa\u010detn\u00ed jednotky bez povinn\u00e9ho auditu nen\u00ed v\u00a0z\u00e1kon\u011b o \u00fa\u010detnictv\u00ed specificky uvedena, dovozuje se, \u017ee je to 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne.<\/p>\n<p>\u00da\u010detn\u00ed jednotky, kter\u00e9 se zapisuj\u00ed do ve\u0159ejn\u00e9ho rejst\u0159\u00edku, zve\u0159ej\u0148uj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku ulo\u017een\u00edm do sb\u00edrky listin. Nov\u011b plat\u00ed ur\u010dit\u00e9 zjednodu\u0161en\u00ed pro obchodn\u00ed korporace (s v\u00fdjimkou t\u011bch, kter\u00e9 maj\u00ed povinnost p\u0159edat \u00fa\u010detn\u00ed z\u00e1v\u011brku \u010cNB), kter\u00e9 mohou p\u0159edat \u00fa\u010detn\u00ed z\u00e1v\u011brku do sb\u00edrky listin prost\u0159ednictv\u00edm p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b z\u00a0p\u0159\u00edjm\u016f. V\u00a0tomto p\u0159\u00edpad\u011b mus\u00ed b\u00fdt \u00fa\u010detn\u00ed z\u00e1v\u011brka p\u0159\u00edlohou da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a mus\u00ed obsahovat \u00fadaj o rozsahu, v jak\u00e9m m\u00e1 b\u00fdt p\u0159ed\u00e1na rejst\u0159\u00edkov\u00e9mu soudu. Podrobn\u00e9 informace o zve\u0159ej\u0148ov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a dal\u0161\u00edch dokument\u016f, kter\u00e9 je \u00fa\u010detn\u00ed jednotka p\u0159\u00edpadn\u011b povinna na z\u00e1klad\u011b z\u00e1kona o \u00fa\u010detnictv\u00ed zve\u0159ejnit (nap\u0159. v\u00fdro\u010dn\u00ed zpr\u00e1va), najdete v \u00a7\u00a7 21a \u2013 21b tohoto z\u00e1kona.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>P\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1l\u016f je povinnou sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky v\u011bt\u0161iny obchodn\u00edch spole\u010dnost\u00ed, kter\u00e9 spadaj\u00ed do kategorie st\u0159edn\u00edch a velk\u00fdch \u00fa\u010detn\u00edch jednotek. \u00da\u010detn\u00ed legislativa neobsahuje z\u00e1vazn\u00fd vzor ani pro jeden z\u00a0t\u011bchto p\u0159ehled\u016f. Po sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky je pot\u0159eba pamatovat na jej\u00ed zve\u0159ejn\u011bn\u00ed. Nejzaz\u0161\u00ed lh\u016fta pro zve\u0159ejn\u011bn\u00ed je 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne, pro \u00fa\u010detn\u00ed jednotky s\u00a0povinn\u00fdm auditem v\u0161ak m\u016f\u017ee platit i d\u0159\u00edv\u011bj\u0161\u00ed term\u00edn, a to do 30 dn\u016f od ov\u011b\u0159en\u00ed z\u00e1v\u011brky auditorem a schv\u00e1len\u00ed p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdo je povinen sestavit p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu? Tyto p\u0159ehledy povinn\u011b sestavuj\u00ed v\u0161echny obchodn\u00edch spole\u010dnosti a\u017e na dv\u011b v\u00fdjimky, &#8230;<\/p>\n","protected":false},"author":15,"featured_media":2528,"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":[51,116,113,129,99,247,248],"class_list":["post-2526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-fyzicka-osoba","tag-pravnicka-osoba","tag-ucetni-obdobi","tag-ucetni-zaverka","tag-ucetnictvi","tag-vykaz-o-peneznich-tocich","tag-vykaz-o-zmenach-vlastniho-kapitalu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2526","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\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2526"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2526\/revisions"}],"predecessor-version":[{"id":15406,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2526\/revisions\/15406"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2528"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}