{"id":2573,"date":"2025-02-12T14:45:48","date_gmt":"2025-02-12T13:45:48","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-prepocet-cizi-meny-a-kurzove-rozdily\/"},"modified":"2025-02-12T14:45:50","modified_gmt":"2025-02-12T13:45:50","slug":"jak-na-prepocet-cizi-meny-a-kurzove-rozdily","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-prepocet-cizi-meny-a-kurzove-rozdily\/","title":{"rendered":"Jak na p\u0159epo\u010det ciz\u00ed m\u011bny a kurzov\u00e9 rozd\u00edly"},"content":{"rendered":"<h2>Kdy ciz\u00ed m\u011bnu p\u0159epo\u010d\u00edtat?<\/h2>\n<p>K\u00a0p\u0159epo\u010dtu doch\u00e1z\u00ed:<\/p>\n<ul>\n<li>k okam\u017eiku uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu,<\/li>\n<li>ke konci rozvahov\u00e9ho dne nebo k jin\u00e9mu okam\u017eiku, k n\u011bmu\u017e se sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brka (pro zjednodu\u0161en\u00ed budeme v\u00a0dal\u0161\u00edm textu uv\u00e1d\u011bt jen \u201ep\u0159epo\u010det k\u00a0rozvahov\u00e9mu dni\u201c).<\/li>\n<\/ul>\n<h2>Okam\u017eik uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu<\/h2>\n<p><strong>Okam\u017eikem uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu<\/strong> pro kurzov\u00fd p\u0159epo\u010det m\u016f\u017ee b\u00fdt nap\u0159\u00edklad:<\/p>\n<ul>\n<li>p\u0159ijet\u00ed faktury,<\/li>\n<li>vystaven\u00ed faktury,<\/li>\n<li>\u00fahrada z\u00e1vazku,<\/li>\n<li>inkaso pohled\u00e1vky.<\/li>\n<\/ul>\n<p>Ve v\u00fd\u0161e uveden\u00fdch p\u0159\u00edpadech nen\u00ed pot\u0159eba nad kurzov\u00fdm p\u0159epo\u010dtem dlouze p\u0159em\u00fd\u0161let, existuj\u00ed v\u0161ak i slo\u017eit\u011bj\u0161\u00ed situace. Nezapome\u0148te, \u017ee <strong>ke kurzov\u00fdm p\u0159epo\u010dt\u016fm doch\u00e1z\u00ed<\/strong><strong> tak\u00e9 p\u0159i:<\/strong><\/p>\n<ul>\n<li>postoupen\u00ed pohled\u00e1vky a vkladu pohled\u00e1vky,<\/li>\n<li>p\u0159evzet\u00ed dluhu u\u00a0p\u016fvodn\u00edho dlu\u017en\u00edka,<\/li>\n<li>vz\u00e1jemn\u00e9m zapo\u010dten\u00ed pohled\u00e1vek,<\/li>\n<li>\u00fahrad\u011b \u00fav\u011bru nebo\u00a0z\u00e1p\u016fj\u010dky nov\u00fdm <a href=\"https:\/\/www.finbino.com\/cz\/pujcky\">\u00fav\u011brem<\/a> nebo\u00a0z\u00e1p\u016fj\u010dkou,<\/li>\n<li>p\u0159evodem z\u00e1lohy\u00a0z\u00e1vdavk\u016f\u00a0na \u00fahradu pohled\u00e1vky nebo\u00a0dluhu.<\/li>\n<\/ul>\n<p><strong>Kurzov\u00e9 rozd\u00edly nevznikaj\u00ed\u00a0p\u0159i:<\/strong><\/p>\n<ul>\n<li>ozn\u00e1men\u00ed o\u00a0zm\u011bn\u011b v\u011b\u0159itele,<\/li>\n<li>dohod\u011b o\u00a0zm\u011bn\u011b zahrani\u010dn\u00edch m\u011bn pro \u00fahrady nebo inkasa bez pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f s\u00a0v\u00fdjimkou zm\u011bny na\u00a0K\u010d,<\/li>\n<li>spl\u00e1cen\u00ed pen\u011b\u017eit\u00fdch vklad\u016f do obchodn\u00edch\u00a0korporac\u00ed.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace najdete v\u00a0\u010cesk\u00e9m \u00fa\u010detn\u00edm standardu \u010d. 001, bod 2.4.3. a v\u00a0\u010cesk\u00e9m \u00fa\u010detn\u00edm standardu \u010d. 006.<\/p>\n<h2>Jak\u00fd kurz pou\u017e\u00edt pro p\u0159epo\u010det k\u00a0okam\u017eiku uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu?<\/h2>\n<p>Pou\u017eit\u00ed kurz\u016f k\u00a0okam\u017eiku uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je nutn\u00e9 upravit ve vnit\u0159n\u00edm p\u0159edpise, lze pou\u017e\u00edt:<\/p>\n<ul>\n<li><strong>aktu\u00e1ln\u00ed devizov\u00fd kurz \u010cNB<\/strong><\/li>\n<li><strong>pevn\u00fd kurz <\/strong>(tuto mo\u017enost nemohou pou\u017e\u00edt nap\u0159. banky, investi\u010dn\u00edch fondy atd.).\n<ul>\n<li>devizov\u00fd kurz \u010cNB vyhl\u00e1\u0161en\u00fd k\u00a0prvn\u00edmu dni stanoven\u00e9ho obdob\u00ed, pro kter\u00fd je pou\u017e\u00edv\u00e1n<\/li>\n<li>stanoven\u00e9 obdob\u00ed nesm\u00ed p\u0159es\u00e1hnout \u00fa\u010detn\u00ed obdob\u00ed<\/li>\n<li>\u00fa\u010detn\u00ed jednotka m\u016f\u017ee tento kurz zm\u011bnit sv\u00fdm vnit\u0159n\u00edm p\u0159edpisem i v pr\u016fb\u011bhu stanoven\u00e9ho obdob\u00ed; v p\u0159\u00edpadech vyhl\u00e1\u0161en\u00ed devalvace i revalvace \u010desk\u00e9 koruny mus\u00ed b\u00fdt pevn\u00fd kurz zm\u011bn\u011bn v\u017edy<\/li>\n<\/ul>\n<\/li>\n<li>v p\u0159\u00edpad\u011b n\u00e1kupu nebo prodeje ciz\u00ed m\u011bny za \u010deskou m\u011bnu lze k okam\u017eiku ocen\u011bn\u00ed pou\u017e\u00edt <strong>kurz, za kter\u00fd byly tyto hodnoty nakoupeny nebo prod\u00e1ny<\/strong><\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace najdete v \u00a7 24 odst. 6 -8 Zo\u00da.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7124\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/01\/dmitry-demidko-eBWzFKahEaU-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>P\u0159epo\u010det k\u00a0rozvahov\u00e9mu dni<\/h2>\n<p>K\u00a0rozvahov\u00e9mu dni je nutn\u00e9 p\u0159epo\u010d\u00edtat tyto cizom\u011bnov\u00e9 polo\u017eky:<\/p>\n<ul>\n<li>pohled\u00e1vky a z\u00e1vazky,<\/li>\n<li>hotovost v\u00a0pokladn\u011b,<\/li>\n<li>z\u016fstatky na bankovn\u00edch \u00fa\u010dtech,<\/li>\n<li>ceniny,<\/li>\n<li>cenn\u00e9 pap\u00edry, pod\u00edly na obchodn\u00edch korporac\u00edch a deriv\u00e1ty,<\/li>\n<li>opravn\u00e9 polo\u017eky a rezervy, pokud majetek a z\u00e1vazky, kter\u00fdch se t\u00fdkaj\u00ed, jsou vyj\u00e1d\u0159eny v ciz\u00ed m\u011bn\u011b.<\/li>\n<\/ul>\n<p>Pro p\u0159epo\u010det se pou\u017eije <strong>aktu\u00e1ln\u00ed devizov\u00fd kurz \u010cNB<\/strong>. Podrobn\u00e9 informace najdete v \u00a7 24 odst. 6 Zo\u00da.<\/p>\n<h2>Specifick\u00e9 p\u0159\u00edpady p\u0159epo\u010dtu<\/h2>\n<p>V p\u0159\u00edpad\u011b ciz\u00ed m\u011bny, u kter\u00e9 se <strong>nevyhla\u0161uje kurz devizov\u00e9ho trhu denn\u011b<\/strong>, pou\u017eije \u00fa\u010detn\u00ed jednotka pro jej\u00ed p\u0159epo\u010det:<\/p>\n<ul>\n<li>kurz mezibankovn\u00edho trhu pro tuto m\u011bnu k USD nebo EUR a kurz devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00fd \u010cNB pro USD nebo EUR ke stejn\u00e9mu dni, nebo<\/li>\n<li>posledn\u00ed zn\u00e1m\u00fd kurs vyhl\u00e1\u0161en\u00fd \u010di zve\u0159ejn\u011bn\u00fd \u010cNB (tuto mo\u017enost nemohou pou\u017e\u00edt nap\u0159. banky, investi\u010dn\u00edch fondy atd.).<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace najdete v \u00a7 24 odst. 9 Zo\u00da.<\/p>\n<h2>V\u00fdpo\u010det a \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/h2>\n<p>Kurzov\u00e9 rozd\u00edly se ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f \u00fa\u010dtuj\u00ed <strong>do finan\u010dn\u00edch n\u00e1klad\u016f nebo finan\u010dn\u00edch v\u00fdnos\u016f<\/strong>. Princip v\u00fdpo\u010dtu a \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f si vysv\u011btl\u00edme na jednoduch\u00fdch p\u0159\u00edkladech.<\/p>\n<h3>P\u0159\u00edklad \u010d.1<\/h3>\n<p>1.12. p\u0159ijala \u00fa\u010detn\u00ed jednotka fakturu za slu\u017eby na \u010d\u00e1stku 10 EUR. K\u00a031.12. (rozvahov\u00fd den) nebyla faktura uhrazena.<\/p>\n<p>Kurz \u00fa\u010detn\u00ed jednotky dle vnit\u0159n\u00ed sm\u011brnice k\u00a01.12.: 26 K\u010d\/EUR<br \/>\nDevizov\u00fd kurz \u010cNB k\u00a031.12.: 25,5 K\u010d\/EUR<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>Popis<\/td>\n<td>Kurz K\u010d\/EUR<\/td>\n<td>V\u00fdpo\u010det<\/td>\n<td colspan=\"2\">MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.12.<\/td>\n<td>260<\/td>\n<td>P\u0159ijat\u00e1 faktura<\/td>\n<td>26<\/td>\n<td colspan=\"2\">10 x 26,0 =260<\/td>\n<td>518<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>31.12.<\/td>\n<td>5<\/td>\n<td>Kurzov\u00fd zisk<\/td>\n<td>25,5<\/td>\n<td colspan=\"2\">10 x 25,5 =255<\/td>\n<td>321<\/td>\n<td>663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pohybem kurzu se z\u00e1vazek sn\u00ed\u017eil o 5 K\u010d, jedn\u00e1 se o kurzov\u00fd zisk.<\/p>\n<h3>P\u0159\u00edklad \u010d.2<\/h3>\n<p>1.12. p\u0159ijala \u00fa\u010detn\u00ed jednotka fakturu za slu\u017eby na \u010d\u00e1stku 10 EUR. K\u00a031.12. (rozvahov\u00fd den) nebyla faktura uhrazena.<\/p>\n<p>Kurz \u00fa\u010detn\u00ed jednotky dle vnit\u0159n\u00ed sm\u011brnice k\u00a01.12.: 26 K\u010d\/EUR<br \/>\nDevizov\u00fd kurz \u010cNB k\u00a031.12.: 26,5 K\u010d\/EUR<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>Popis<\/td>\n<td>Kurz K\u010d\/EUR<\/td>\n<td>V\u00fdpo\u010det<\/td>\n<td colspan=\"2\">MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.12.<\/td>\n<td>260<\/td>\n<td>P\u0159ijat\u00e1 faktura<\/td>\n<td>26<\/td>\n<td colspan=\"2\">10 x 26,0 =260<\/td>\n<td>518<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>31.12.<\/td>\n<td>5<\/td>\n<td>Kurzov\u00e1 ztr\u00e1ta<\/td>\n<td>26,5<\/td>\n<td colspan=\"2\">10 x 26,5 =265<\/td>\n<td>321<\/td>\n<td>663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pohybem kurzu se z\u00e1vazek zv\u00fd\u0161il o 5 K\u010d, jedn\u00e1 se o kurzovou ztr\u00e1tu.<\/p>\n<h3>P\u0159\u00edklad \u010d.3<\/h3>\n<p>3.12. vystavila \u00fa\u010detn\u00ed jednotka fakturu za prodej zbo\u017e\u00ed na \u010d\u00e1stku 100 EUR. Faktura byla uhrazena hotov\u011b 14.12.<\/p>\n<p>Kurz \u00fa\u010detn\u00ed jednotky dle vnit\u0159n\u00ed sm\u011brnice k\u00a03.12.: 26 K\u010d\/EUR<br \/>\nKurz \u00fa\u010detn\u00ed jednotky dle vnit\u0159n\u00ed sm\u011brnice k\u00a014.12.: 26,2 K\u010d\/EUR<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>Popis<\/td>\n<td>Kurz K\u010d\/EUR<\/td>\n<td>V\u00fdpo\u010det<\/td>\n<td colspan=\"2\">MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>3.12.<\/td>\n<td>2600<\/td>\n<td>Vydan\u00e1 faktura<\/td>\n<td>26<\/td>\n<td colspan=\"2\">100 x 26,0 =2600<\/td>\n<td>311<\/td>\n<td>604<\/td>\n<\/tr>\n<tr>\n<td>14.12.<\/td>\n<td>2620<\/td>\n<td>Pokladn\u00ed p\u0159\u00edjem<\/td>\n<td>26,2<\/td>\n<td colspan=\"2\">100 x 26,2 =2620<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"2\">2600 \u00fahrada pohled\u00e1vky<\/td>\n<td>211<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"2\">20 kurzov\u00fd zisk<\/td>\n<td>211<\/td>\n<td>663<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Specifick\u00e9 p\u0159\u00edpady \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/h3>\n<ul>\n<li>Kurzov\u00e9 rozd\u00edly lze p\u0159i postupn\u00e9m spl\u00e1cen\u00ed pohled\u00e1vek a z\u00e1vazk\u016f a p\u0159i pohybech na \u00fa\u010dtech v \u00fa\u010dtov\u00fdch skupin\u00e1ch 21, 22 a 26 vy\u00fa\u010dtovat a\u017e k\u00a0rozvahov\u00e9mu dni<\/li>\n<li>Kurzov\u00e9 rozd\u00edly z cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f k\u00a0rozvahov\u00e9mu dni\n<ul>\n<li>ne\u00fa\u010dtujeme samostatn\u011b na p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010dty n\u00e1klad\u016f a v\u00fdnos\u016f, ale jsou sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed re\u00e1lnou hodnotou nebo ocen\u011bn\u00ed ekvivalenc\u00ed<\/li>\n<li>pokud nen\u00ed cenn\u00fd pap\u00edr nebo pod\u00edl ocen\u011bn re\u00e1lnou hodnotou nebo ekvivalenc\u00ed, pak se kurzov\u00e9 rozd\u00edly \u00fa\u010dtuj\u00ed prost\u0159ednictv\u00edm rozvahov\u00fdch \u00fa\u010dt\u016f v \u00fa\u010dtov\u00e9 skupin\u011b 41<\/li>\n<li>pokud nen\u00ed dluhov\u00fd cenn\u00fd pap\u00edr ocen\u011bn re\u00e1lnou hodnotou nebo se podle \u00a7 27 Zo\u00da re\u00e1lnou hodnotou neoce\u0148uje, pak se kurzov\u00fd rozd\u00edl \u00fa\u010dtuje na vrub finan\u010dn\u00edch n\u00e1klad\u016f a ve prosp\u011bch finan\u010dn\u00edch v\u00fdnos\u016f<\/li>\n<\/ul>\n<\/li>\n<li>Kurzov\u00e9 rozd\u00edly z aktiv a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b, kter\u00e9 \u00fa\u010detn\u00ed jednotka vykazuje v rozvaze a kter\u00fdmi se rozhodla zajistit proti m\u011bnov\u00e9mu riziku ze smluvn\u00edch vztah\u016f se \u00fa\u010dtuj\u00ed\n<ul>\n<li>nejprve na rozvahov\u00fdch \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 41 (nejde-li o deriv\u00e1ty),<\/li>\n<li>na p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010dty n\u00e1klad\u016f nebo v\u00fdnos\u016f se \u00fa\u010dtuj\u00ed a\u017e v okam\u017eiku za\u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00fdch smluvn\u00edch vztah\u016f nebo v p\u0159\u00edpad\u011b, kdy o\u010dek\u00e1van\u00e9 smluvn\u00ed vztahy nevzniknou,<\/li>\n<li>tato aktiva a z\u00e1vazky v\u00a0ciz\u00ed m\u011bn\u011b mus\u00ed spl\u0148ovat podm\u00ednky platn\u00e9 pro zaji\u0161\u0165ovac\u00ed deriv\u00e1t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace k\u00a0\u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f najdete v \u00a7 60 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. a \u010cesk\u00e9m \u00fa\u010detn\u00edm standardu \u010d. 006.<\/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    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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\/2573\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2573\">\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>Ciz\u00ed m\u011bna a interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady<\/h2>\n<p>N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada vydala n\u011bkolik interpretac\u00ed, ve kter\u00fdch m\u016f\u017eete naj\u00edt dal\u0161\u00ed u\u017eite\u010dn\u00e9 informace k problematice \u00fa\u010dtov\u00e1n\u00ed ciz\u00ed m\u011bny.<\/p>\n<p>I-18 Dohadn\u00e9 polo\u017eky v ciz\u00ed m\u011bn\u011b<br \/>\nI-21 Odpis cizom\u011bnov\u00e9 pohled\u00e1vky a z\u00e1vazku<br \/>\nI-22 Dotace v\u00a0ciz\u00ed m\u011bn\u011b<br \/>\nI-23 Oce\u0148ov\u00e1n\u00ed nabyt\u00e9 cizom\u011bnov\u00e9 pohled\u00e1vky<br \/>\nI-37 \u010casov\u00e9 rozli\u0161ov\u00e1n\u00ed a ciz\u00ed m\u011bna<br \/>\nI-42 Cizom\u011bnov\u00e9 pohled\u00e1vky s opravnou polo\u017ekou<br \/>\nI-43 Cizom\u011bnov\u00e9 z\u00e1lohy<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Majetek a z\u00e1vazky vyj\u00e1d\u0159en\u00e9 v\u00a0ciz\u00ed m\u011bn\u011b mus\u00edme p\u0159epo\u010d\u00edtat na koruny, ale je nutn\u00e9 nad\u00e1le evidovat i \u010d\u00e1stku v\u00a0ciz\u00ed m\u011bn\u011b. Ve vnit\u0159n\u00edm p\u0159edpise je pot\u0159eba stanovit, jak\u00fd kurz bude \u00fa\u010detn\u00ed jednotka pou\u017e\u00edvat pro p\u0159epo\u010det ciz\u00ed m\u011bny k\u00a0okam\u017eiku uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu. K\u00a0rozvahov\u00e9mu dni mus\u00ed v\u0161echny \u00fa\u010detn\u00ed jednotky pou\u017e\u00edt pro p\u0159epo\u010det cizom\u011bnov\u00fdch polo\u017eek aktu\u00e1ln\u00ed devizov\u00fd kurz \u010cNB. Kurov\u00e9 rozd\u00edly \u00fa\u010dtujeme a\u017e na drobn\u00e9 v\u00fdjimky do finan\u010dn\u00edch n\u00e1klad\u016f nebo v\u00fdnos\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdy ciz\u00ed m\u011bnu p\u0159epo\u010d\u00edtat? K\u00a0p\u0159epo\u010dtu doch\u00e1z\u00ed: k okam\u017eiku uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu, ke konci rozvahov\u00e9ho dne nebo k jin\u00e9mu okam\u017eiku, k n\u011bmu\u017e se sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brka &#8230;<\/p>\n","protected":false},"author":15,"featured_media":2575,"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":[255,254,256,202,99,362],"class_list":["post-2573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-aktualni-kurz-cnb","tag-kurzy-v-ucetnictvi-a-danich","tag-pevny-kurz","tag-podvojne-ucetnictvi","tag-ucetnictvi","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2573","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=2573"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2573\/revisions"}],"predecessor-version":[{"id":9149,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2573\/revisions\/9149"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2575"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}