{"id":4273,"date":"2022-02-14T07:00:00","date_gmt":"2022-02-14T07:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-resit-nastrahy-ucetni-uzaverky-roku-2021\/"},"modified":"2025-03-15T10:56:16","modified_gmt":"2025-03-15T09:56:16","slug":"jak-resit-nastrahy-ucetni-uzaverky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-resit-nastrahy-ucetni-uzaverky\/","title":{"rendered":"Jak \u0159e\u0161it n\u00e1strahy \u00fa\u010detn\u00ed uz\u00e1v\u011brky roku 2021?"},"content":{"rendered":"<h2>Inventariza\u010dn\u00ed rozd\u00edly<\/h2>\n<p>Inventarizace pat\u0159\u00ed k\u00a0z\u00e1kladn\u00edm n\u00e1stroj\u016fm pr\u016fkaznosti v\u00a0\u00fa\u010detnictv\u00ed. Povinnost prov\u00e1d\u011bt inventarizaci vypl\u00fdv\u00e1 p\u0159\u00edmo ze z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Zo\u00da) a rovn\u011b\u017e bez \u0159\u00e1dn\u011b a v\u010dasn\u011b prov\u00e1d\u011bn\u00e9 inventarizace by podnikatelsk\u00fd subjekt neobst\u00e1l ani z\u00a0hlediska pln\u011bn\u00ed po\u017eadavk\u016f dle z\u00e1kona \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).<\/p>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka mus\u00ed pod\u00e1vat v\u011brn\u00fd a poctiv\u00fd obraz skute\u010dnosti \u00fa\u010detn\u00ed jednotky. Z\u00a0hlediska inventarizace je tedy nutn\u00e9 zkoumat nikoliv pouze jednotliv\u00e9 polo\u017eky, podl\u00e9haj\u00edc\u00ed povinnosti inventarizace, co do mno\u017estv\u00ed, ale i co do hodnoty.<\/p>\n<p>V\u00fdsledkem inventarizace m\u016f\u017ee b\u00fdt manko (skute\u010dn\u00fd stav je ni\u017e\u0161\u00ed ne\u017e stav \u00fa\u010detn\u00ed) nebo p\u0159ebytek (skute\u010dn\u00fd stav je vy\u0161\u0161\u00ed ne\u017e stav \u00fa\u010detn\u00ed). V\u00a0ide\u00e1ln\u00edm p\u0159\u00edpad\u011b nen\u00ed zji\u0161t\u011bno ani manko, ani p\u0159ebytek. Pokud je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/\">inventariza\u010dn\u00ed rozd\u00edl<\/a> zji\u0161t\u011bn, je nezbytn\u00e9 analyzovat d\u016fvod jeho vzniku. M\u016f\u017ee se toti\u017e p\u0159ihodit, \u017ee se v\u00a0kone\u010dn\u00e9m d\u016fsledku o \u017e\u00e1dn\u00e9 manko nebo p\u0159ebytek nejedn\u00e1. Do\u0161lo nap\u0159\u00edklad k\u00a0lidsk\u00e9 chyb\u011b p\u0159i \u00fa\u010dtov\u00e1n\u00ed nebo naskladn\u011bn\u00ed \/ vyskladn\u011bn\u00ed z\u00e1sob, chyba se v\u00a0t\u00e9m\u017ee \u00fa\u010detn\u00edm obdob\u00ed oprav\u00ed a inventariza\u010dn\u00ed rozd\u00edl je nulov\u00fd. Nezapome\u0148me na to, \u017ee inventariza\u010dn\u00ed rozd\u00edly s\u00a0sebou p\u0159in\u00e1\u0161ej\u00ed i da\u0148ov\u00e9 souvislosti. Prov\u011b\u0159ov\u00e1n\u00ed d\u016fvodu vzniku t\u011bchto rozd\u00edl\u016f je d\u016fle\u017eit\u00e9 tedy jak z\u00a0hlediska zabezpe\u010den\u00ed v\u011brn\u00e9ho a poctiv\u00e9ho obrazu \u00fa\u010detnictv\u00ed, tak z\u00a0pohledu \u010desk\u00fdch da\u0148ov\u00fdch p\u0159edpis\u016f.<\/p>\n<p>P\u0159ipome\u0148me, \u017ee za inventariza\u010dn\u00ed rozd\u00edl se nepova\u017euj\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>technologick\u00e9 \u00fabytky z\u00e1sob,<\/li>\n<li>ztratn\u00e9 v\u00a0maloobchod\u011b,<\/li>\n<\/ul>\n<p>a to do v\u00fd\u0161e normy, kterou si podnikatelsk\u00fd subjekt stanov\u00ed ve vnitropodnikov\u00e9 sm\u011brnici. V\u00a0ka\u017ed\u00e9m p\u0159\u00edpad\u011b se mus\u00ed jednat o \u00fabytek nezavin\u011bn\u00fd.<\/p>\n<p>Z\u00a0\u00fa\u010detn\u00edho hlediska se manka \u00fa\u010dtuj\u00ed na vrub n\u00e1klad\u016f a p\u0159ebytky ve prosp\u011bch v\u00fdnos\u016f, a to do \u00fa\u010detn\u00edho obdob\u00ed, k n\u011bmu\u017e se inventariza\u010dn\u00ed rozd\u00edly vztahuj\u00ed.<\/p>\n<h2>Dohadn\u00e9 polo\u017eky aktivn\u00ed a dohadn\u00e9 polo\u017eky pasivn\u00ed<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dohadne-ucty\/\">Dohadn\u00e9 polo\u017eky aktivn\u00ed a pasivn\u00ed<\/a> jsou typick\u00fdm p\u0159edstavitelem \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00a0\u0161ir\u0161\u00edm pojet\u00ed, tj. zabezpe\u010den\u00ed akru\u00e1ln\u00edho principu podvojn\u00e9ho \u00fa\u010detnictv\u00ed. Pokud \u00fa\u010detn\u00ed jednotka k\u00a0rozvahov\u00e9mu dni nezn\u00e1 p\u0159esnou \u010d\u00e1stku pohled\u00e1vky nebo dluhu, \u00fa\u010dtuje pr\u00e1v\u011b o t\u011bchto dohadn\u00fdch polo\u017ek\u00e1ch. P\u0159i uplatn\u011bn\u00ed dohadn\u00fdch polo\u017eek zn\u00e1me tedy p\u0159esn\u00e9 obdob\u00ed a p\u0159esn\u00fd \u00fa\u010del, k\u00a0nim\u017e se dohadn\u00e9 polo\u017eky vztahuj\u00ed.<\/p>\n<h2>Z\u00e1soby na cest\u011b<\/h2>\n<p>O z\u00e1sob\u00e1ch na cest\u011b se \u00fa\u010dtuje v\u00a0p\u0159\u00edpad\u011b, kdy k\u00a0rozvahov\u00e9mu dni disponuje \u00fa\u010detn\u00ed jednotka n\u00e1kupn\u00edmi doklady o po\u0159\u00edzen\u00ed z\u00e1sob, nap\u0159\u00edklad fakturou p\u0159ijatou, av\u0161ak samotn\u00e1 z\u00e1soba zbo\u017e\u00ed nebo materi\u00e1lu do firmy je\u0161t\u011b nep\u0159i\u0161la. Nezapome\u0148me, \u017ee \u00fa\u010dty \u201epo\u0159\u00edzen\u00ed z\u00e1sob\u201c (materi\u00e1lu nebo zbo\u017e\u00ed) nesm\u011bj\u00ed k\u00a0rozvahov\u00e9mu dni vykazovat nenulov\u00fd kone\u010dn\u00fd z\u016fstatek, \u010deho\u017e je dosa\u017eeno pr\u00e1v\u011b vyu\u017eit\u00edm z\u00e1sob na cest\u011b nebo dohadn\u00fdch polo\u017eek pasivn\u00edch.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c<\/h2>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c je na \u00fa\u010dtu z\u00e1sob zachycen po\u010d\u00e1te\u010dn\u00ed stav k\u00a0prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed. V\u00a0pr\u016fb\u011bhu roku se v\u0161ak \u00fa\u010dtuj\u00ed jednotliv\u00e1 po\u0159\u00edzen\u00ed z\u00e1sob p\u0159\u00edmo na vrub n\u00e1klad\u016f, tj. 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy, i kdy\u017e v\u00a0realit\u011b je p\u0159\u00edslu\u0161n\u00e1 z\u00e1soba naskladn\u011bna. Velice d\u016fle\u017eit\u00e9 je tedy v\u00a0tomto p\u0159\u00edpad\u011b veden\u00ed precizn\u00ed skladov\u00e9 evidence, co\u017e je v\u0161ak nutn\u00e9 i v\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c.<\/p>\n<p>K\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed se v\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c nejprve pro\u00fa\u010dtuje p\u0159evod po\u010d\u00e1te\u010dn\u00edho stavu z\u00e1sob na vrub n\u00e1klad\u016f a n\u00e1sledn\u011b se kone\u010dn\u00fd stav dle skladov\u00e9 evidence (nikoliv dle v\u00fdsledku inventury) od\u00fa\u010dtuje ve prosp\u011bch n\u00e1klad\u016f a na vrub skladov\u00fdch z\u00e1sob. V\u00a0dal\u0161\u00ed f\u00e1zi se pro\u00fa\u010dtuj\u00ed inventariza\u010dn\u00ed rozd\u00edly.<\/p>\n<h2>\u010casov\u00e9 rozli\u0161en\u00ed<\/h2>\n<p>Typick\u00fdm p\u0159edstavitelem polo\u017eek \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00a0u\u017e\u0161\u00edm pojet\u00ed jsou:<\/p>\n<ul>\n<li>n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed,<\/li>\n<li>komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed,<\/li>\n<li>v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed,<\/li>\n<li>v\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed,<\/li>\n<li>p\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/li>\n<\/ul>\n<p>Pro pou\u017eit\u00ed v\u00fd\u0161e uveden\u00fdch polo\u017eek je nutno zn\u00e1t sou\u010dasn\u011b t\u0159i atributy, a to v\u00a0p\u0159esn\u00e9m slova smyslu: \u010d\u00e1stku, \u00fa\u010del a obdob\u00ed, k\u00a0n\u011bmu\u017e se jednotliv\u00e9 polo\u017eky vztahuj\u00ed. Pokud nejsou spln\u011bny v\u0161echny t\u0159i podm\u00ednky v\u00a0p\u0159esn\u00e9m slova smyslu a sou\u010dasn\u011b, je nutn\u00e9 pou\u017e\u00edt bu\u010f dohadn\u00e9 polo\u017eky (aktivn\u00ed, pasivn\u00ed) nebo rezervy.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7463\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/02\/tetiana-shyshkina-TswOPhWcrmQ-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Rezervy<\/h2>\n<p>Rezervy jsou dal\u0161\u00edm p\u0159edstavitelem polo\u017eek \u010dasov\u00e9ho rozli\u0161en\u00ed, v\u00a0tomto p\u0159\u00edpad\u011b v\u0161ak v\u00a0\u0161ir\u0161\u00edm pojet\u00ed. Rezervy pou\u017eijeme pro \u00fa\u010dtov\u00e1n\u00ed tehdy, jestli\u017ee nen\u00ed pro danou transakci zn\u00e1m\u00e1 p\u0159esn\u00e1 \u010d\u00e1stka, ani p\u0159esn\u00e9 obdob\u00ed. P\u0159esn\u011b zn\u00e1m\u00fd je v\u00a0tomto p\u0159\u00edpad\u011b pouze \u00fa\u010del.<\/p>\n<p>Tvorba rezerv se \u00fa\u010dtuje na vrub 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy (v \u010dlen\u011bn\u00ed na provozn\u00ed a finan\u010dn\u00ed oblast v\u00fdsledovky) a ve prosp\u011bch 4. \u00fa\u010dtov\u00e9 t\u0159\u00eddy. Rozpou\u0161t\u011bn\u00ed, resp. ru\u0161en\u00ed rezerv se \u00fa\u010dtuje ve prosp\u011bch 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy a na vrub 4. \u00fa\u010dtov\u00e9 t\u0159\u00eddy. Tvorba a rozpou\u0161t\u011bn\u00ed, resp. ru\u0161en\u00ed rezerv s\u00a0sebou m\u016f\u017ee n\u00e9st i da\u0148ov\u00e9 aspekty z\u00a0hlediska ZDP. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b v\u0161ak mus\u00ed b\u00fdt spln\u011bny podm\u00ednky z\u00e1kona \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). Typick\u00fdm p\u0159edstavitelem \u201eda\u0148ov\u00e9\u201c rezervy je rezerva na opravu hmotn\u00e9ho majetku dle \u00a7 7 ZoR.<\/p>\n<p>Pro jednotliv\u00e9 rezervy v\u00a0\u00fa\u010detnictv\u00ed je nutno v\u00e9st karty rezerv a p\u0159ipome\u0148me si, \u017ee rezervy podl\u00e9haj\u00ed povinnosti inventarizace co do v\u00fd\u0161e a \u00fa\u010delu.<\/p>\n<h2>Opravn\u00e9 polo\u017eky<\/h2>\n<p>Opravn\u00e9 polo\u017eky jsou n\u00e1strojem pro zachycen\u00ed p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed hodnoty aktiv. Stejn\u011b jako v\u00a0p\u0159\u00edpad\u011b rezerv se jedn\u00e1 o instrument zabezpe\u010den\u00ed jedn\u00e9 z\u00a0obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad, konkr\u00e9tn\u011b z\u00e1sady opatrnosti (aktiva a zisky nenadhodnocujeme, z\u00e1vazky a ztr\u00e1ty nepodhodnocujeme).<\/p>\n<p>Tvorba opravn\u00fdch polo\u017eek se \u00fa\u010dtuje na vrub 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy (v \u010dlen\u011bn\u00ed na provozn\u00ed a finan\u010dn\u00ed oblast v\u00fdsledovky) a ve prosp\u011bch \u00fa\u010dtov\u00e9 t\u0159\u00eddy, v\u00a0n\u00ed\u017e se nach\u00e1z\u00ed aktivum, k\u00a0n\u011bmu\u017e se opravn\u00e1 polo\u017eka vytv\u00e1\u0159\u00ed. Rozpou\u0161t\u011bn\u00ed, resp. ru\u0161en\u00ed opravn\u00fdch polo\u017eek se \u00fa\u010dtuje ve prosp\u011bch 5. \u00fa\u010dtov\u00e9 t\u0159\u00eddy a na vrub \u00fa\u010dtov\u00e9 t\u0159\u00eddy, v\u00a0n\u00ed\u017e se nach\u00e1z\u00ed aktivum, k\u00a0n\u011bmu\u017e se opravn\u00e1 polo\u017eka vytv\u00e1\u0159\u00ed. Tvorba a rozpou\u0161t\u011bn\u00ed, resp. ru\u0161en\u00ed opravn\u00fdch polo\u017eek s\u00a0sebou m\u016f\u017ee n\u00e9st i da\u0148ov\u00e9 aspekty z\u00a0hlediska ZDP. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b v\u0161ak mus\u00ed b\u00fdt spln\u011bny podm\u00ednky ZoR. Typick\u00fdm p\u0159edstavitelem \u201eda\u0148ov\u00e9\u201c opravn\u00e9 polo\u017eky je opravn\u00e1 polo\u017eka u insolven\u010dn\u00edch pohled\u00e1vek (\u00a7 8 ZoR), opravn\u00e9 polo\u017eky u pohled\u00e1vek po splatnosti (\u00a7 8a ZoR) a d\u00e1le opravn\u00e1 polo\u017eka u \u201ebagateln\u00edch\u201c pohled\u00e1vek (\u00a7 8c ZoR).<\/p>\n<p>Pro jednotliv\u00e9 opravn\u00e9 polo\u017eky v\u00a0\u00fa\u010detnictv\u00ed je nutno v\u00e9st karty opravn\u00fdch polo\u017eek a stejn\u011b jako rezervy podl\u00e9haj\u00ed i opravn\u00e9 polo\u017eky povinnosti inventarizace co do v\u00fd\u0161e a \u00fa\u010delu.<\/p>\n<h2>Kurzov\u00e9 rozd\u00edly<\/h2>\n<p>V\u00a0oblasti kurzov\u00fdch rozd\u00edl\u016f je v\u00a0r\u00e1mci uz\u00e1v\u011brkov\u00fdch prac\u00ed nutno respektovat zejm\u00e9na p\u0159ekurzov\u00e1n\u00ed neuhrazen\u00fdch cizom\u011bnov\u00fdch pohled\u00e1vek a dluh\u016f k\u00a0rozvahov\u00e9mu dni a d\u00e1le kone\u010dn\u00e9ho z\u016fstatku valutov\u00e9 pokladny a devizov\u00e9ho bankovn\u00edho (i \u00fav\u011brov\u00e9ho) \u00fa\u010dtu.<\/p>\n<h2>P\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f re\u00e1lnou hodnotou a ekvivalenc\u00ed<\/h2>\n<p>U vybran\u00fdch cenn\u00fdch pap\u00edr\u016f je dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f nutno prov\u00e1d\u011bt k\u00a0rozvahov\u00e9mu dni p\u0159ecen\u011bn\u00ed na re\u00e1lnou hodnotu, v\u00a0p\u0159\u00edpad\u011b vyjmenovan\u00fdch pod\u00edl\u016f p\u0159ecen\u011bn\u00ed ekvivalenc\u00ed.<\/p>\n<h2>Splatn\u00e1 a odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/h2>\n<p>Splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f je ch\u00e1p\u00e1na jako da\u0148ov\u00e1 povinnost, kter\u00e1 vznik\u00e1 \u00fa\u010detn\u00ed jednotce za zda\u0148ovac\u00ed obdob\u00ed. Standardn\u011b o n\u00ed \u00fa\u010dtujeme na vrub 59. \u00fa\u010dtov\u00e9 skupiny a ve prosp\u011bch 34. \u00fa\u010dtov\u00e9 skupiny. Z\u00e1klad splatn\u00e9 dan\u011b z\u00edsk\u00e1me na z\u00e1klad\u011b transformace v\u00fdsledku hospoda\u0159en\u00ed na z\u00e1klad dan\u011b v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>Naproti tomu odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f p\u0159edstavuje \u00fa\u010detn\u00ed veli\u010dinu. Vych\u00e1z\u00ed z\u00a0p\u0159echodn\u00fdch rozd\u00edl\u016f mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami. Titulem pro vznik z\u00e1kladny tzv. odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku nebo tzv. odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky je zejm\u00e9na rozd\u00edl mezi \u00fa\u010detn\u00ed a da\u0148ovou z\u016fstatkovou cenou odpisovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku a dlouhodob\u00e9ho nehmotn\u00e9ho majetku, opravn\u00e9 polo\u017eky, ostatn\u00ed rezervy, \u00fa\u010detn\u00ed n\u00e1klady a v\u00fdnosy da\u0148ov\u011b \u00fa\u010dinn\u00e9 p\u0159i zaplacen\u00ed, neuplatn\u011bn\u00e1 da\u0148ov\u00e1 ztr\u00e1ta.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed na z\u00e1v\u011brkov\u00fdch \u00fa\u010dtech<\/h2>\n<p>Kone\u010dn\u00e9 z\u016fstatky \u00fa\u010dt\u016f rozvahov\u00fdch (aktivn\u00edch a pasivn\u00edch) se p\u0159ev\u00e1d\u011bj\u00ed na \u00fa\u010det 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd, zat\u00edmco kone\u010dn\u00e9 z\u016fstatky \u00fa\u010dt\u016f v\u00fdsledkov\u00fdch (n\u00e1klad\u016f a v\u00fdnos\u016f) se p\u0159ev\u00e1d\u011bj\u00ed na \u00fa\u010det 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t. \u00da\u010det 702 a \u00fa\u010det 710 se st\u00e1vaj\u00ed z\u00e1kladn\u00edm v\u00fdchodiskem pro sestaven\u00ed \u00fa\u010detn\u00edch v\u00fdkaz\u016f rozvahy (bilance) a v\u00fdkazu zisk\u016f a ztr\u00e1t (v\u00fdsledovky).<\/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            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<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\/4273\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u00a0praxi b\u00fdvaj\u00ed \u010dasto zam\u011b\u0148ov\u00e1ny pojmy \u00fa\u010detn\u00ed uz\u00e1v\u011brka a \u00fa\u010detn\u00ed z\u00e1v\u011brka. Zat\u00edmco \u00fa\u010detn\u00ed uz\u00e1v\u011brka p\u0159edstavuje soubor \u010dinnost\u00ed, kter\u00e9 vedou v\u00a0kone\u010dn\u00e9 f\u00e1zi k\u00a0p\u0159eveden\u00ed kone\u010dn\u00fdch z\u016fstatk\u016f \u00fa\u010dt\u016f rozvahov\u00fdch (aktivn\u00edch a pasivn\u00edch) na \u00fa\u010det 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd, p\u0159edstavuje \u00fa\u010detn\u00ed z\u00e1v\u011brka samotn\u00e9 vyhotoven\u00ed \u00fa\u010detn\u00edch v\u00fdkaz\u016f (rozvaha (bilance), v\u00fdkaz zisk\u016f a ztr\u00e1t (v\u00fdsledovka), p\u0159\u00edloha, v\u00fdkaz pen\u011b\u017en\u00edch tok\u016f (cash-flow), v\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu). \u00da\u010detn\u00ed uz\u00e1v\u011brku tvo\u0159\u00ed zejm\u00e9na \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f, dohadn\u00fdch polo\u017eek aktivn\u00edch a dohadn\u00fdch polo\u017eek pasivn\u00edch, z\u00e1sob na cest\u011b, transakc\u00ed spojen\u00fdch s\u00a0\u00fa\u010dtov\u00e1n\u00edm z\u00e1sob zp\u016fsobem \u201eB\u201c, \u010dasov\u00e9ho rozli\u0161en\u00ed, rezerv, opravn\u00fdch polo\u017eek, kurzov\u00fdch rozd\u00edl\u016f, p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f re\u00e1lnou hodnotou a ekvivalenc\u00ed, splatn\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f, odlo\u017een\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f a v\u00a0neposledn\u00ed \u0159ad\u011b \u00fa\u010dtov\u00e1n\u00ed na z\u00e1v\u011brkov\u00fdch \u00fa\u010dtech.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inventariza\u010dn\u00ed rozd\u00edly Inventarizace pat\u0159\u00ed k\u00a0z\u00e1kladn\u00edm n\u00e1stroj\u016fm pr\u016fkaznosti v\u00a0\u00fa\u010detnictv\u00ed. Povinnost prov\u00e1d\u011bt inventarizaci vypl\u00fdv\u00e1 p\u0159\u00edmo ze z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le &#8230;<\/p>\n","protected":false},"author":12,"featured_media":4275,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[263,254,202,99],"class_list":["post-4273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-inventarizace","tag-kurzy-v-ucetnictvi-a-danich","tag-podvojne-ucetnictvi","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4273","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=4273"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4273\/revisions"}],"predecessor-version":[{"id":8473,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4273\/revisions\/8473"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4275"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}