{"id":4259,"date":"2025-03-12T13:57:16","date_gmt":"2025-03-12T12:57:16","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/"},"modified":"2025-03-12T13:57:18","modified_gmt":"2025-03-12T12:57:18","slug":"jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/","title":{"rendered":"Jak na inventarizaci a \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f"},"content":{"rendered":"<h2>Rozsah inventarizace<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00da\u010detn\u00ed jednotky<\/a> mus\u00ed <strong>u ve\u0161ker\u00e9ho majetku a z\u00e1vazk\u016f<\/strong> pomoci inventarizace ov\u011b\u0159it, zda skute\u010dn\u00fd stav odpov\u00edd\u00e1 stavu veden\u00e9m v\u00a0\u00fa\u010detnictv\u00ed. Kontroluje se:<\/p>\n<ul>\n<li><strong>samotn\u00e1 existence<\/strong> majetku a z\u00e1vazk\u016f,<\/li>\n<li>zda je majetek a z\u00e1vazky zachycen v\u00a0\u00fa\u010detnictv\u00ed<strong> ve spr\u00e1vn\u011b hodnot\u011b.<\/strong><\/li>\n<\/ul>\n<p>V\u00a0\u00favahu je nutn\u00e9 br\u00e1t<\/p>\n<ul>\n<li>trval\u00e9 i do\u010dasn\u00e9 sn\u00ed\u017een\u00ed hodnoty majetku (nap\u0159. v\u00a0d\u016fsledku po\u0161kozen\u00ed, zastar\u00e1n\u00ed atd.),<\/li>\n<li>p\u0159edv\u00eddateln\u00e1 rizika a mo\u017en\u00e9 ztr\u00e1ty (p\u0159itom nen\u00ed rozhoduj\u00edc\u00ed, zda byly zn\u00e1my u\u017e k\u00a0rozvahov\u00e9mu dni, zohlednit je pot\u0159eba i rizika a ztr\u00e1ty, o kter\u00fdch se \u00fa\u010detn\u00ed jednotka dozv\u011bd\u011bla kdykoliv do okam\u017eiku sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky).<\/li>\n<\/ul>\n<h2>Periodick\u00e1 nebo pr\u016fb\u011b\u017en\u00e1 inventarizace<\/h2>\n<p>Rozli\u0161ujeme periodickou a pr\u016fb\u011b\u017enou inventarizaci.<\/p>\n<h3>Periodick\u00e1 inventarizace<\/h3>\n<p><strong>Periodick\u00e1 inventarizace<\/strong> se prov\u00e1d\u00ed k\u00a0datu \u0159\u00e1dn\u00e9 nebo mimo\u0159\u00e1dn\u00e9 z\u00e1v\u011brky. Neznamen\u00e1 to v\u0161ak, \u017ee skute\u010dn\u00e9 stavy je nutn\u00e9 zji\u0161\u0165ovat p\u0159\u00edmo v\u00a0den \u00fa\u010detn\u00ed z\u00e1v\u011brky. \u00da\u010detn\u00ed jednotky mohou stanovit tzv. <strong>rozhodn\u00fd den<\/strong>, ke kter\u00e9mu skute\u010dn\u00fd stav zji\u0161\u0165uj\u00ed, a kter\u00fd p\u0159edch\u00e1z\u00ed rozvahov\u00e9mu dni. Skute\u010dn\u00fd stav k\u00a0rozvahov\u00e9mu dni, pak mohou dopo\u010d\u00edtat na z\u00e1klad\u011b p\u0159\u00edr\u016fstk\u016f majetku a z\u00e1vazk\u016f, kter\u00e9 nastaly mezi rozhodn\u00fdm dnem a rozvahov\u00fdm dnem.<\/p>\n<p>\u00da\u010detn\u00ed jednotky mohou zah\u00e1jit inventuru nejd\u0159\u00edve \u010dty\u0159i m\u011bs\u00edce p\u0159ed rozvahov\u00fdm dnem a ukon\u010dit nejpozd\u011bji dva m\u011bs\u00edce po rozvahov\u00e9m dni.<\/p>\n<h4>Praktick\u00fd p\u0159\u00edklad periodick\u00e9 inventarizace<\/h4>\n<p>\u00da\u010detn\u00ed jednotka prov\u00e1d\u00ed inventarizaci k\u00a0datu \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky. \u00da\u010detn\u00ed obdob\u00ed je shodn\u00e9 s\u00a0kalend\u00e1\u0159n\u00edm rokem. V\u00a0roce 2020 \u00fa\u010detn\u00ed jednotka stanovila rozhodn\u00fd den pro fyzickou inventuru ve\u0161ker\u00e9ho majetku na 27.12.2020. Skute\u010dn\u00fd stav k\u00a031.12.200 byl vypo\u010d\u00edt\u00e1n na z\u00e1klad\u011b p\u0159\u00edr\u016fstk\u016f\/\u00fabytk\u016f majetku v\u00a0obdob\u00ed od 27.12.2020 do 31.12.2020.<\/p>\n<h3>Pr\u016fb\u011b\u017en\u00e1 inventarizace<\/h3>\n<p><strong>Pr\u016fb\u011b\u017en\u00e1 inventarizace<\/strong> se prov\u00e1d\u00ed v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed. Term\u00edn t\u00e9to inventarizace si stanov\u00ed \u00fa\u010detn\u00ed jednotka sama. Pr\u016fb\u011b\u017enou inventarizaci mohou \u00fa\u010detn\u00ed jednotky prov\u00e1d\u011bt pouze u z\u00e1sob, u kter\u00fdch \u00fa\u010dtuj\u00ed podle druh\u016f nebo podle m\u00edst jejich ulo\u017een\u00ed nebo hmotn\u011b odpov\u011bdn\u00fdch osob. D\u00e1le u dlouhodob\u00e9ho hmotn\u00e9ho majetku, kter\u00fd je vzhledem ke sv\u00e9 funkci v pohybu a nem\u00e1 st\u00e1l\u00e9 m\u00edsto (nap\u0159. vagony na \u017eeleznici). Ka\u017ed\u00fd druh z\u00e1sob a uveden\u00e9ho hmotn\u00e9ho majetku mus\u00ed b\u00fdt inventarizov\u00e1n alespo\u0148 jednou za \u00fa\u010detn\u00ed obdob\u00ed.<\/p>\n<h2>Fyzick\u00e1 a dokladov\u00e1 inventura<\/h2>\n<p>Skute\u010dn\u00fd stav majetku a z\u00e1vazku se zji\u0161\u0165uje:<\/p>\n<ul>\n<li><strong>fyzickou inventurou<\/strong> u majetku, u kter\u00e9ho je mo\u017en\u00e9 pohledem zjistit jeho existenci,<\/li>\n<li><strong>dokladovou inventurou<\/strong> u z\u00e1vazk\u016f a majetku, u kter\u00e9ho nen\u00ed mo\u017en\u00e9 pohledem zjistit jeho existenci (nezapome\u0148te, \u017ee <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/navod-jak-na-dokladovou-inventuru-v-ucetnim-programu\/\">dokladov\u00e1 inventura<\/a> se prov\u00e1d\u00ed i u jin\u00fdch aktiv, jin\u00fdch pasiv a skute\u010dnost\u00ed uveden\u00fdch v\u00a0podrozvaze).<\/li>\n<\/ul>\n<p><strong>P\u0159i fyzick\u00e9 inventu\u0159e<\/strong> mohou \u00fa\u010detn\u00ed jednotky zjistit skute\u010dn\u00fd stav majetku:<\/p>\n<ul>\n<li>po\u010d\u00edt\u00e1n\u00edm,<\/li>\n<li>m\u011b\u0159en\u00edm,<\/li>\n<li>v\u00e1\u017een\u00edm,<\/li>\n<li>dal\u0161\u00edmi obdobn\u00fdmi zp\u016fsoby, p\u0159\u00edpadn\u011b mohou vyu\u017e\u00edvat \u00fa\u010detn\u00ed z\u00e1znamy, kter\u00e9 prokazuj\u00ed jeho existenci.<\/li>\n<\/ul>\n<p><strong>P\u0159i dokladov\u00e9 inventu\u0159e<\/strong> zji\u0161\u0165uj\u00ed \u00fa\u010detn\u00ed jednotky skute\u010dn\u00fd stav na z\u00e1klad\u011b r\u016fzn\u00fdch podp\u016frn\u00fdch doklad\u016f, jako jsou nap\u0159. bankovn\u00ed v\u00fdpisy, smlouvy, potvrzen\u00ed t\u0159et\u00edch stran atd. Velmi \u010dasto se m\u016f\u017eeme setkat s tzv. konfirma\u010dn\u00ed dopisy, ve kter\u00fdch si obchodn\u00ed partne\u0159i potvrzuj\u00ed v\u00fd\u0161i pohled\u00e1vek nebo z\u00e1vazk\u016f.<\/p>\n<h2>Dokumentace k inventarizaci<\/h2>\n<p>Skute\u010dn\u00e9 stavy zji\u0161t\u011bn\u00e9 p\u0159i inventu\u0159e se <strong>zapisuj\u00ed do inventurn\u00edch soupis\u016f<\/strong>, kter\u00e9 mus\u00ed obsahovat<\/p>\n<ul>\n<li>skute\u010dn\u00fd stav majetku a z\u00e1vazk\u016f,<\/li>\n<li>zp\u016fsob zji\u0161\u0165ov\u00e1n\u00ed skute\u010dn\u00fdch stav\u016f,<\/li>\n<li>ocen\u011bn\u00ed majetku a z\u00e1vazk\u016f p\u0159i periodick\u00e9 inventarizaci k rozvahov\u00e9mu dni nebo i k rozhodn\u00e9mu dni, pokud jej \u00fa\u010detn\u00ed jednotka stanovila,<\/li>\n<li>ocen\u011bn\u00ed majetku p\u0159i pr\u016fb\u011b\u017en\u00e9 inventarizaci ke dni ukon\u010den\u00ed inventury nebo i k rozhodn\u00e9mu dni, pokud jej \u00fa\u010detn\u00ed jednotka stanovila,<\/li>\n<li>podpisov\u00fd z\u00e1znam osoby odpov\u011bdn\u00e9 za zji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu a podpisov\u00fd z\u00e1znam osoby odpov\u011bdn\u00e9 za proveden\u00ed inventury,<\/li>\n<li>okam\u017eik, ke kter\u00e9mu se sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brka<\/li>\n<li>rozhodn\u00fd den, pokud jej \u00fa\u010detn\u00ed jednotka stanovila,<\/li>\n<li>okam\u017eik zah\u00e1jen\u00ed a okam\u017eik ukon\u010den\u00ed inventury.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed jednotky mus\u00ed prok\u00e1zat proveden\u00ed inventarizace po dobu <strong>5 let<\/strong> po jej\u00edm proveden\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7425\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/02\/pexels-yan-krukov-7792755-1024x766.jpg\" alt=\"\" width=\"1024\" height=\"766\" \/><\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f<\/h2>\n<p>Na z\u00e1klad\u011b porovn\u00e1n\u00ed skute\u010dn\u00e9ho stavu se stavem vyk\u00e1zan\u00fdm v\u00a0\u00fa\u010detnictv\u00ed mohou vzniknout tyto <strong>inventariza\u010dn\u00ed rozd\u00edly<\/strong>:<\/p>\n<ul>\n<li><strong>p\u0159ebytek<\/strong>, je-li skute\u010dn\u00fd stav vy\u0161\u0161\u00ed ne\u017e stav v\u00a0\u00fa\u010detnictv\u00ed,<\/li>\n<li><strong>manko<\/strong> (p\u0159\u00edpadn\u011b schodek u pen\u011b\u017en\u00edch hotovost\u00ed a cenin), je-li skute\u010dn\u00fd stav ni\u017e\u0161\u00ed ne\u017e stav v\u00a0\u00fa\u010detnictv\u00ed. Mankem nejsou tzv. ztr\u00e1ty v\u00a0r\u00e1mci norem p\u0159irozen\u00fdch \u00fabytk\u016f\u00a0z\u00e1sob, kter\u00e9 vznikaj\u00ed v\u00a0d\u016fsledku specifick\u00e9ho charakteru z\u00e1sob, nap\u0159. vyschnut\u00edm nebo rozprachem.<\/li>\n<\/ul>\n<p>Inventariza\u010dn\u00ed rozd\u00edly se pro\u00fa\u010dtuj\u00ed do \u00fa\u010detn\u00edho obdob\u00ed, za kter\u00e9 se ov\u011b\u0159uje stav majetku a z\u00e1vazk\u016f.<\/p>\n<p><strong>Obvykle \u00fa\u010dtujeme t\u00edmto zp\u016fsobem<\/strong>:<\/p>\n<ul>\n<li>manko do provozn\u00edch n\u00e1klad\u016f,<\/li>\n<li>schodek do finan\u010dn\u00edch n\u00e1klad\u016f,<\/li>\n<li>p\u0159ebytek do provozn\u00edch nebo finan\u010dn\u00edch n\u00e1klad\u016f v\u00a0z\u00e1vislosti na charakteru aktiva.<\/li>\n<\/ul>\n<p><strong>Ve specifick\u00fdch situac\u00edch \u00fa\u010dtujeme<\/strong>:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/je-nutne-od-roku-2021-upravit-interni-smernici-pro-dlouhodoby-majetek\/\"><strong>Dlouhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetek<\/strong><\/a>\n<ul>\n<li>p\u0159ebytek odpisovan\u00e9ho dlouhodob\u00e9ho nehmotn\u00e9ho majetku<br \/>\nMD 01x \/D 07x<\/li>\n<li>p\u0159ebytek odpisovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\nMD 02x\/D 08x<\/li>\n<li>manko odpisovan\u00e9ho dlouhodob\u00e9ho nehmotn\u00e9ho majetku<br \/>\nz\u016fstatkov\u00e1 hodnota majetku se odep\u00ed\u0161e MD 54x\/D 07x, n\u00e1sledn\u011b se majetek vy\u0159ad\u00ed MD 07x\/D 01x<\/li>\n<li>manko odpisovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\nz\u016fstatkov\u00e1 hodnota majetku MD 54x\/D 08x, n\u00e1sledn\u011b se majetek vy\u0159ad\u00ed MD 08x\/D 02x<\/li>\n<li>p\u0159ebytek neodpisovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\nMD 03x \/D 41x<\/li>\n<li>manko neodpisovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\nMD 54x\/D 03x<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-1-dil\/\"><strong>Z\u00e1soby<\/strong><\/a>\n<ul>\n<li>ztr\u00e1ty v\u00a0r\u00e1mci norem p\u0159irozen\u00fdch \u00fabytk\u016f nakoupen\u00fdch z\u00e1sob<br \/>\nMD 50x\/1xx<\/li>\n<li>ztr\u00e1ty v\u00a0r\u00e1mci norem p\u0159irozen\u00fdch \u00fabytk\u016f z\u00e1sob vlastn\u00ed \u010dinnosti<br \/>\nMD 58x\/12x<\/li>\n<li>p\u0159ebytek nakoupen\u00fdch z\u00e1sob, pokud k n\u011bmu do\u0161lo chybn\u00fdm \u00fa\u010dtov\u00e1n\u00edm p\u0159i jejich vyskladn\u011bn\u00ed<br \/>\nMD 1xx\/D 50x<\/li>\n<li>p\u0159ebytek z\u00e1sob vlastn\u00ed \u010dinnosti<br \/>\nMD 12x\/D 58x<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ostatn\u00ed<\/strong>\n<ul>\n<li>chyb\u011bj\u00edc\u00edch cenn\u00e9 pap\u00edry jsou vedeny na odd\u011blen\u00e9m analytick\u00e9m \u00fa\u010dtu \u201eCenn\u00e9 pap\u00edry v umo\u0159ovac\u00edm \u0159\u00edzen\u00ed\u201c (pokud ze zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu vypl\u00fdv\u00e1, \u017ee je nutno zah\u00e1jit umo\u0159ovac\u00ed \u0159\u00edzen\u00ed),<\/li>\n<li>pohled\u00e1vka za odpov\u011bdnou osobou z titulu n\u00e1hrady manka v\u00a0provozn\u00ed oblasti<br \/>\nMD 33x\/D 64x<\/li>\n<li>pohled\u00e1vka za odpov\u011bdnou osobou z titulu n\u00e1hrady schodku ve finan\u010dn\u00ed oblasti<br \/>\nMD 33x\/D 66x<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f<\/h3>\n<p>P\u0159i fyzick\u00e9 inventu\u0159e skladu z\u00e1sob k\u00a031.12.2020 \u00fa\u010detn\u00ed jednotka zjistila n\u00ed\u017ee uveden\u00e9 rozd\u00edly oproti \u00fa\u010detn\u00edmu stavu. Vyhodnocen\u00ed inventury prob\u011bhlo 5.1.2021.<\/p>\n<ol>\n<li>Ve skladu materi\u00e1lu chyb\u011blo 5 ks hlin\u00edkov\u00fdch trubek za cenu 100 K\u010d\/kus.<\/li>\n<li>Ve skladu materi\u00e1lu chyb\u011bl 1 m3 p\u00edsku za cenu 400 K\u010d\/m3 (jedn\u00e1 se o rozd\u00edl v\u00a0r\u00e1mci normy p\u0159irozen\u00fdch \u00fabytk\u016f).<\/li>\n<li>Ve skladu zbo\u017e\u00ed p\u0159eb\u00fdvalo 8 ks kle\u0161t\u00ed za cenu 70 K\u010d\/ks (\u00fa\u010detn\u00ed jednotka dosp\u011bla k\u00a0z\u00e1v\u011bru, \u017ee v\u00a0balen\u00ed jich bylo omylem doru\u010deno v\u00edce).<\/li>\n<li>Ve skladu zbo\u017e\u00ed p\u0159eb\u00fdvaly 2 ks \u0161roubov\u00e1k\u016f za cenu 50 K\u010d\/ks (\u00fa\u010detn\u00ed jednotka dosp\u011bla k\u00a0z\u00e1v\u011bru, \u017ee byla chybn\u011b vystavena v\u00fddejka).<\/li>\n<\/ol>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010c\u00edslo<\/td>\n<td>Datum<\/td>\n<td>\u010c\u00e1stka K\u010d<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>31.12.2020<\/td>\n<td>500<\/td>\n<td>manko\u00a0 &#8211; trubky<\/td>\n<td>549<\/td>\n<td>112<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>31.12.2020<\/td>\n<td>400<\/td>\n<td>rozd\u00edl do normy p\u0159irozen\u00fdch \u00fabytk\u016f- p\u00edsek<\/td>\n<td>501<\/td>\n<td>112<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>31.12.2020<\/td>\n<td>560<\/td>\n<td>p\u0159ebytek &#8211; kle\u0161t\u011b<\/td>\n<td>132<\/td>\n<td>648<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>31.12.2020<\/td>\n<td>100<\/td>\n<td>p\u0159ebytek &#8211; \u0161roubov\u00e1ky<\/td>\n<td>132<\/td>\n<td>504<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Vz\u00e1jemn\u00e1 kompenzace mank a p\u0159ebytk\u016f<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-3-dil\/\"><strong>Manka a p\u0159ebytky z\u00e1sob<\/strong><\/a><strong> lze vz\u00e1jemn\u011b zapo\u010d\u00edtat pouze tehdy<\/strong>, jsou-li spln\u011bny ob\u011b n\u00ed\u017ee uveden\u00e9 podm\u00ednky<\/p>\n<ul>\n<li>rozd\u00edly vznikly ve stejn\u00e9m inventariza\u010dn\u00edm obdob\u00ed,<\/li>\n<li>rozd\u00edly vznikly prokazateln\u011b ne\u00famyslnou z\u00e1m\u011bnou z\u00e1sob, u kter\u00fdch je tato z\u00e1m\u011bna mo\u017en\u00e1 vzhledem k\u00a0jejich charakteru.<\/li>\n<\/ul>\n<p>P\u0159evy\u0161uje-li po vz\u00e1jemn\u00e9m zapo\u010dten\u00ed \u010d\u00e1stka manka \u010d\u00e1stku p\u0159ebytku, je t\u0159eba rozd\u00edl posuzovat jako v\u00fdsledn\u00e9 manko. P\u0159evy\u0161uje-li \u010d\u00e1stka p\u0159ebytku \u010d\u00e1stku manka, posuzuje se rozd\u00edl jako v\u00fdsledn\u00fd p\u0159ebytek.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad kompenzace manka a p\u0159ebytku<\/h3>\n<p>Inventarizac\u00ed zbo\u017e\u00ed k\u00a031.12.2020 byly zji\u0161t\u011bny tyto rozd\u00edly:<\/p>\n<ul>\n<li>p\u0159ebytek 10 ks \u0161roubov\u00e1k\u016f A za cenu 45 K\u010d\/ks a<\/li>\n<li>manko 10 ks \u0161roubov\u00e1k\u016f B za cenu 50 K\u010d\/ks.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed jednotka vyhodnotila, \u017ee v\u00a0roce 2020 do\u0161lo u \u0161roubov\u00e1k\u016f k ne\u00famysln\u00e9\u00a0z\u00e1m\u011bn\u011b, a proto pro\u00fa\u010dtuje pouze v\u00fdsledn\u00fd rozd\u00edl 50 K\u010d, MD 549\/D 132.<\/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\/4259\">\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\/4259\">\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>Zdroje informac\u00ed k inventarizaci<\/h2>\n<p>Podrobn\u00e9 informace k\u00a0inventarizace najdete v \u00a7\u00a7 29 a 30 <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a> a v\u00a0\u010c\u00daS \u010d. 007. Inventarizaci je v\u011bnov\u00e1na tak\u00e9 interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I-39, je v\u0161ak nutn\u00e9 pamatovat na to, \u017ee interpretace nejsou ofici\u00e1ln\u00edm zdrojem informac\u00ed z\u00a0d\u00edlny <a href=\"https:\/\/www.mfcr.cz\/\" target=\"_blank\" rel=\"noopener\">Ministerstva financ\u00ed<\/a>, jedn\u00e1 se o n\u00e1zory odborn\u00edk\u016f.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Inventarizace je proces, kter\u00fdm ov\u011b\u0159ujeme skute\u010dn\u00fd stav majetku a z\u00e1vazk\u016f. Inventarizaci je nutn\u00e9 prov\u00e9st minim\u00e1ln\u011b jednou za \u00fa\u010detn\u00ed obdob\u00ed. V\u011bt\u0161ina \u00fa\u010detn\u00edch jednotek prov\u00e1d\u00ed inventarizaci k\u00a0datu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>, z\u00e1kon v\u0161ak v\u00a0ur\u010dit\u00fdch p\u0159\u00edpadech p\u0159ipou\u0161t\u00ed mo\u017enost prov\u00e9st inventarizace v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed. \u00da\u010detn\u00ed jednotky jsou povinny prok\u00e1zat proveden\u00ed inventarizace po dobu 5 let po jej\u00edm proveden\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozsah inventarizace \u00da\u010detn\u00ed jednotky mus\u00ed u ve\u0161ker\u00e9ho majetku a z\u00e1vazk\u016f pomoci inventarizace ov\u011b\u0159it, zda skute\u010dn\u00fd stav odpov\u00edd\u00e1 stavu veden\u00e9m v\u00a0\u00fa\u010detnictv\u00ed. Kontroluje se: samotn\u00e1 existence majetku &#8230;<\/p>\n","protected":false},"author":15,"featured_media":4261,"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":[263,264,189,265],"class_list":["post-4259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-inventarizace","tag-inventura","tag-obchodni-majetek","tag-ucetni-uzaverka"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4259","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=4259"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4259\/revisions"}],"predecessor-version":[{"id":15412,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4259\/revisions\/15412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4261"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}