{"id":6933,"date":"2025-03-12T14:13:38","date_gmt":"2025-03-12T13:13:38","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6933"},"modified":"2025-03-12T14:13:41","modified_gmt":"2025-03-12T13:13:41","slug":"ocenovani-dlouhodobeho-hmotneho-a-nehmotneho-majetku-pri-porizeni-v-ucetnictvi-jake-problemy-mohou-nastat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ocenovani-dlouhodobeho-hmotneho-a-nehmotneho-majetku-pri-porizeni-v-ucetnictvi-jake-problemy-mohou-nastat\/","title":{"rendered":"Oce\u0148ov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku p\u0159i po\u0159\u00edzen\u00ed v \u00fa\u010detnictv\u00ed \u2013 jak\u00e9 probl\u00e9my mohou nastat?"},"content":{"rendered":"<h2>Zp\u016fsoby ocen\u011bn\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku p\u0159i po\u0159\u00edzen\u00ed<\/h2>\n<p>Existuj\u00ed t\u0159i hlavn\u00ed zp\u016fsoby, kter\u00fdmi m\u016f\u017eeme dlouhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetek ocenit. Zp\u016fsob, kter\u00fd zvol\u00edme, z\u00e1vis\u00ed na tom, jak byl majetek po\u0159\u00edzen.<\/p>\n<ul>\n<li><strong>Majetek nabyt\u00fd za \u00faplatu<\/strong><br \/>\nOce\u0148ujeme <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/porizovaci-cena-hmotneho-majetku\/\">po\u0159izovac\u00ed cenou<\/a>.<\/li>\n<li><strong>Majetek nabyt\u00fd bez\u00faplatn\u011b a nov\u011b zji\u0161t\u011bn\u00fd majetek<br \/>\n<\/strong>Oce\u0148ujeme reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou. Jedn\u00e1 se nap\u0159. o ocen\u011bn\u00ed dar\u016f nebo inventariza\u010dn\u00edch p\u0159ebytk\u016f.<\/li>\n<li><strong>Majetek vytvo\u0159en\u00fd vlastn\u00ed \u010dinnosti<br \/>\n<\/strong>Oce\u0148ujeme vlastn\u00edmi n\u00e1klady nebo reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou, nen\u00ed-li mo\u017en\u00e9 vlastn\u00ed n\u00e1klady zjistit.<\/li>\n<li><strong>Majetek nabyt\u00fd vkladem<br \/>\n<\/strong>Oce\u0148ujeme reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou, nen\u00ed-li ve spole\u010densk\u00e9 smlouv\u011b nebo zakladatelsk\u00e9 listin\u011b uvedeno jinak.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace k\u00a0v\u00fd\u0161e uveden\u00e9mu najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p25\" target=\"_blank\" rel=\"noopener\">\u00a7 25 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a> a <a href=\"https:\/\/businesscenter.podnikatel.cz\/finance\/ucetnictvi\/cesky-ucetni-standard-pro-podnikatele-c-013\/\" target=\"_blank\" rel=\"noopener\">\u010cUS \u010d. 013<\/a>.<\/p>\n<h2>Probl\u00e9my p\u0159i ocen\u011bn\u00ed majetku po\u0159izovac\u00ed cenou<\/h2>\n<p>Po\u0159izovac\u00ed cena <strong>zahrnuje cenu, za kterou byl majetek po\u0159\u00edzen a n\u00e1klady souvisej\u00edc\u00ed s po\u0159\u00edzen\u00edm <\/strong>vynalo\u017een\u00e9 do doby, ne\u017e byl majetek uveden do stavu zp\u016fsobil\u00e9ho k u\u017e\u00edv\u00e1n\u00ed (tzn. spln\u011bn\u00ed v\u0161ech technick\u00fdch a z\u00e1konn\u00fdch podm\u00ednek pro pou\u017e\u00edv\u00e1n\u00ed majetku).<\/p>\n<p>V\u00a0praxi je n\u011bkdy probl\u00e9m ur\u010dit, kter\u00e9 n\u00e1klady souvis\u00ed s\u00a0po\u0159\u00edzen\u00edm. Ud\u011bl\u00e1me-li v\u00a0tomto kroku chybu, <strong>ovlivn\u00edme v\u00fd\u0161i zisku<\/strong> nejen v\u00a0obdob\u00ed, kdy jsou souvisej\u00edc\u00ed po\u0159izovac\u00ed n\u00e1klady vynalo\u017eeny, ale i v\u00a0n\u00e1sleduj\u00edc\u00edch letech (prost\u0159ednictv\u00edm odpis\u016f z po\u0159izovac\u00ed ceny majetku).<\/p>\n<p>P\u0159i rozhodov\u00e1n\u00ed mus\u00edme vych\u00e1zet z <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p47\" target=\"_blank\" rel=\"noopener\">\u00a7 47 vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a> Ve vyhl\u00e1\u0161ce je p\u0159\u00edmo uvedeno,<strong> kter\u00e9 n\u00e1klady do po\u0159izovac\u00ed ceny vstupuj\u00ed, a kter\u00e9 nikoliv<\/strong>. Tento v\u00fd\u010det v\u0161ak nen\u00ed kone\u010dn\u00fd. V\u00a0praxi se m\u016f\u017eeme setkat s polo\u017ekami, kter\u00e9 ve vyhl\u00e1\u0161ce uvedeny nejsou. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b se budeme rozhodovat individu\u00e1ln\u011b podle toho, zda se polo\u017eka svou podstatou v\u00edce bl\u00ed\u017e\u00ed n\u00e1klad\u016fm, kter\u00e9 dle vyhl\u00e1\u0161ky do po\u0159izovac\u00ed ceny vstupuj\u00ed, nebo naopak n\u00e1klad\u016fm, kter\u00e9 do po\u0159izovac\u00ed ceny nepat\u0159\u00ed.<\/p>\n<p>Pot\u011b\u0161\u00ed n\u00e1s alespo\u0148 to, \u017ee <strong>po\u0159izovac\u00ed cena pro da\u0148ov\u00e9 \u00fa\u010dely<\/strong> je v z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f definov\u00e1na a\u017e na v\u00fdjimky stejn\u011b jako v\u00a0\u00fa\u010detnictv\u00ed, podrobnosti najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p29\" target=\"_blank\" rel=\"noopener\">\u00a7 29 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/a><\/p>\n<h2>N\u00e1klady, kter\u00e9 vstupuj\u00ed do po\u0159izovac\u00ed ceny dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/h2>\n<p>Do po\u0159izovac\u00ed ceny se zahrnuj\u00ed nap\u0159\u00edklad tyto polo\u017eky:<\/p>\n<ul>\n<li>dopravn\u00e9, mont\u00e1\u017e, clo,<\/li>\n<li>odm\u011bny za poradensk\u00e9 slu\u017eby a zprost\u0159edkov\u00e1n\u00ed,<\/li>\n<li>\u00faroky z \u00fav\u011br\u016f, pokud tak <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotka<\/a> rozhodne (zde je mo\u017enost volby),<\/li>\n<li>pr\u016fzkumn\u00e9, geologick\u00e9, geodetick\u00e9 a projektov\u00e9 pr\u00e1ce v\u010detn\u011b variantn\u00edch \u0159e\u0161en\u00ed a rozpo\u010dtu, p\u0159edprojektov\u00e9 p\u0159\u00edpravn\u00e9 pr\u00e1ce,<\/li>\n<li>za\u0159\u00edzen\u00ed staveni\u0161t\u011b, odstran\u011bn\u00ed porostu a p\u0159\u00edslu\u0161n\u00e9 ter\u00e9nn\u00ed \u00fapravy,<\/li>\n<li>vy\u0159azen\u00ed st\u00e1vaj\u00edc\u00edch staveb nebo jejich \u010d\u00e1st\u00ed v d\u016fsledku nov\u00e9 v\u00fdstavby,<\/li>\n<li>n\u00e1klady souvisej\u00edc\u00ed s\u00a0p\u0159ipojen\u00edm k\u00a0in\u017een\u00fdrsk\u00fdm s\u00edt\u00edm,<\/li>\n<li>zkou\u0161ky p\u0159ed uveden\u00edm majetku do stavu zp\u016fsobil\u00e9ho k u\u017e\u00edv\u00e1n\u00ed<\/li>\n<li>zabezpe\u010dovac\u00ed, konzerva\u010dn\u00ed a udr\u017eovac\u00ed pr\u00e1ce p\u0159i zastaven\u00ed po\u0159izov\u00e1n\u00ed majetku a dekonzerva\u010dn\u00ed pr\u00e1ce v p\u0159\u00edpad\u011b dal\u0161\u00edho pokra\u010dov\u00e1n\u00ed.<\/li>\n<\/ul>\n<h2>N\u00e1klady, kter\u00e9 nevstupuj\u00ed do po\u0159izovac\u00ed ceny dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/h2>\n<p>Do po\u0159izovac\u00ed ceny se nezahrnuj\u00ed nap\u0159\u00edklad tyto polo\u017eky:<\/p>\n<ul>\n<li>opravy a \u00fadr\u017eba,<\/li>\n<li>kursov\u00e9 rozd\u00edly,<\/li>\n<li>smluvn\u00ed pokuty a \u00faroky z prodlen\u00ed, pop\u0159\u00edpad\u011b jin\u00e9 sankce ze smluvn\u00edch vztah\u016f,<\/li>\n<li>n\u00e1klady na za\u0161kolen\u00ed pracovn\u00edk\u016f,<\/li>\n<li>n\u00e1klady na vybaven\u00ed po\u0159izovan\u00e9ho dlouhodob\u00e9ho majetku z\u00e1sobami.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6943\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/kostiantyn-li-1sCXwVoqKAw-unsplash-1024x865.jpg\" alt=\"\" width=\"1024\" height=\"865\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/kostiantyn-li-1sCXwVoqKAw-unsplash-1024x865.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/kostiantyn-li-1sCXwVoqKAw-unsplash-300x253.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/kostiantyn-li-1sCXwVoqKAw-unsplash-768x648.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/kostiantyn-li-1sCXwVoqKAw-unsplash-1536x1297.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/kostiantyn-li-1sCXwVoqKAw-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>P\u0159\u00edklad \u2013 \u00fa\u010dtov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku po\u0159\u00edzen\u00e9ho koup\u00ed<\/h2>\n<p>Spole\u010dnost X s.r.o. koupila stroj, kter\u00fd spl\u0148oval podm\u00ednky pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/je-nutne-od-roku-2021-upravit-interni-smernici-pro-dlouhodoby-majetek\/\">za\u0159azen\u00ed do dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/a>. V\u00a0souvislosti s\u00a0koup\u00ed stroje byly vynalo\u017eeny i dal\u0161\u00ed n\u00e1klady.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2.1.2024<\/td>\n<td>50 000 K\u010d<\/td>\n<td>P\u0159ijat\u00e1 faktura za stroj<\/td>\n<td>042<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>2.1.2024<\/td>\n<td>2 000 K\u010d<\/td>\n<td>P\u0159ijat\u00e1 faktura za p\u0159epravu stroje<\/td>\n<td>042<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>3.1.2024<\/td>\n<td>1 000 K\u010d<\/td>\n<td>P\u0159ijat\u00e1 faktura za komponenty pro p\u0159ipojen\u00ed stroje<\/td>\n<td>042<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>5.1.2024<\/td>\n<td>3 000 K\u010d<\/td>\n<td>Stroj po\u0161kozen p\u0159i manipulaci. P\u0159ijat\u00e1 faktura za opravu.<\/td>\n<td>511<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>6.1.2024<\/td>\n<td>53 000 K\u010d<\/td>\n<td>Stroj za\u0159azen do u\u017e\u00edv\u00e1n\u00ed<\/td>\n<td>022<\/td>\n<td>042<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Pou\u017eit\u00e9 \u00fa\u010dty z praktick\u00e9ho p\u0159\u00edkladu p\u0159i ocen\u011bn\u00ed majetku po\u0159izovac\u00ed cenou<\/h3>\n<p>022 Hmotn\u00e9 movit\u00e9 v\u011bci<br \/>\n042 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\n321 Z\u00e1vazky z\u00a0obchodn\u00edch vztah\u016f<br \/>\n511 Opravy a udr\u017eov\u00e1n\u00ed<\/p>\n<h2>Probl\u00e9my p\u0159i ocen\u011bn\u00ed majetku reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou<\/h2>\n<p>Dle \u00fa\u010detn\u00ed legislativy je reproduk\u010dn\u00ed po\u0159izovac\u00ed cena <strong>hodnota, za kterou by byl majetek po\u0159\u00edzen v\u00a0dob\u011b, kdy se o n\u011bm \u00fa\u010dtuje<\/strong>. Pro ur\u010den\u00ed t\u00e9to ceny posta\u010d\u00ed odborn\u00fd odhad.<\/p>\n<p>Pou\u017e\u00edv\u00e1 se:<\/p>\n<ul>\n<li>p\u0159i ocen\u011bn\u00ed majetku nabyt\u00e9ho bez\u00faplatn\u011b,<\/li>\n<li>u inventariza\u010dn\u00edho p\u0159ebytku,<\/li>\n<li>pokud nezn\u00e1me cenu, a ta proto mus\u00ed b\u00fdt stanovena odborn\u00fdm odhadem.<\/li>\n<\/ul>\n<p>V\u00a0praxi v\u0161ak vznik\u00e1 probl\u00e9m t\u00edm, \u017ee <strong>reproduk\u010dn\u00ed po\u0159izovac\u00ed cena pro \u00fa\u010dely dan\u011b z\u00a0p\u0159\u00edjmu je definov\u00e1na jinak<\/strong>, a to s\u00a0odkazem na <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1997-151\" target=\"_blank\" rel=\"noopener\">z\u00e1kon o oce\u0148ov\u00e1n\u00ed majetku<\/a>. V\u00a0d\u016fsledku toho mohou vzniknout rozd\u00edly mezi \u00fa\u010detn\u00ed a da\u0148ovou reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou.<\/p>\n<h3>Z\u00e1kon o oce\u0148ov\u00e1n\u00ed majetku<\/h3>\n<p><strong>Z\u00e1kon o oce\u0148ov\u00e1n\u00ed majetku<\/strong> definuje cenu obvyklou, tr\u017en\u00ed hodnotu nebo tzv. cenu zji\u0161t\u011bnou. Probl\u00e9m je v\u00a0tom, \u017ee cenu obvyklou, p\u0159\u00edpadn\u011b tr\u017en\u00ed hodnotu, lze pou\u017e\u00edt pouze v\u00a0p\u0159\u00edpad\u011b, kdy nen\u00ed u konkr\u00e9tn\u00edho druhu majetku v\u00a0z\u00e1kon\u011b o oce\u0148ov\u00e1n\u00ed vy\u017eadov\u00e1no ocen\u011bn\u00ed cenou zji\u0161t\u011bnou. Toto ocen\u011bn\u00ed cenou zji\u0161t\u011bnou je vy\u017eadov\u00e1no nap\u0159. u staveb, kdy je tak\u00e9 p\u0159esn\u011b definov\u00e1no, jak tuto cenu ur\u010dit. Budete-li reproduk\u010dn\u00ed po\u0159izovac\u00ed cenu pou\u017e\u00edvat, je nutn\u00e9 na toto rozd\u00edln\u00e9 pojet\u00ed \u00fa\u010detn\u00ed a da\u0148ov\u00e9 legislativy pamatovat.<\/p>\n<p><strong>Ministerstvo financ\u00ed<\/strong> si je v\u011bdomo, \u017ee pou\u017eit\u00ed reproduk\u010dn\u00ed po\u0159izovac\u00ed ceny m\u016f\u017ee v\u00a0praxi zp\u016fsobovat probl\u00e9my, proto Odbor cenov\u00e9 politiky Ministerstva financ\u00ed vydal <a href=\"https:\/\/www.mfcr.cz\/assets\/cs\/media\/2022-05-12_Stanovisko-k-reprodukcni-porizovaci-cene-po-1-1-2021.pdf\" target=\"_blank\" rel=\"noopener\">stanovisko \u010d. 06\/2022<\/a>, ve kter\u00e9m celou problematiku bl\u00ed\u017ee vysv\u011btluje.<\/p>\n<h2>Probl\u00e9my p\u0159i oce\u0148ov\u00e1n\u00ed majetku vlastn\u00edmi n\u00e1klady<\/h2>\n<p>Vlastn\u00ed n\u00e1klady budeme po\u010d\u00edtat, vytvo\u0159\u00edme-li dlouhodob\u00fd hmotn\u00fd nebo nehmotn\u00fdm majetek vlastn\u00edmi silami. M\u016f\u017ee j\u00edt nap\u0159\u00edklad o v\u00fdstavbu budovy, sestrojen\u00ed p\u0159\u00edstroje atd. <strong>Vlastn\u00ed n\u00e1klady zahrnuj\u00ed:<\/strong><\/p>\n<ul>\n<li><strong>p\u0159\u00edm\u00e9 n\u00e1klady vynalo\u017een\u00e9 na v\u00fdrobu nebo jinou \u010dinnost<\/strong>\n<ul>\n<li>materi\u00e1l,<\/li>\n<li>n\u00e1klady na opracov\u00e1n\u00ed materi\u00e1l\u016f,<\/li>\n<li>n\u00e1klady na zam\u011bstnance atd.<\/li>\n<\/ul>\n<\/li>\n<li><strong>p\u0159\u00edpadn\u011b i \u010d\u00e1st souvisej\u00edc\u00edch nep\u0159\u00edm\u00fdch n\u00e1klad\u016f<\/strong>\n<ul>\n<li>spot\u0159eba energi\u00ed,<\/li>\n<li>n\u00e1jem prostor atd.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>V\u00a0praxi je problematick\u00e9 <strong>nastavit syst\u00e9m, pomoc\u00ed kter\u00e9ho se eviduj\u00ed n\u00e1klady<\/strong>, kter\u00e9 do hodnoty majetku vstupuj\u00ed. Stejn\u011b d\u016fle\u017eit\u00e9 je stanovit, jak\u00fdm zp\u016fsobem budou na v\u00fdrobu majetku rozpo\u010d\u00edtan\u00e9 nep\u0159\u00edm\u00e9 n\u00e1klady. Neexistuje bohu\u017eel jeden konkr\u00e9tn\u00ed n\u00e1vod, jeliko\u017e podm\u00ednky jednotliv\u00fdch \u00fa\u010detn\u00edch jednotek se li\u0161\u00ed. \u00da\u010detn\u00ed jednotka mus\u00ed stanovit vlastn\u00ed syst\u00e9m a popsat jej <strong>ve vnit\u0159n\u00ed sm\u011brnici<\/strong>.<\/p>\n<p>Pr\u00e1ci n\u00e1m usnadn\u00ed alespo\u0148 to, \u017ee <strong>vlastn\u00ed n\u00e1klady jsou pro da\u0148ov\u00e9 \u00fa\u010dely<\/strong> v z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f definov\u00e1ny a\u017e na v\u00fdjimky stejn\u011b jako v\u00a0\u00fa\u010detnictv\u00ed, podrobnosti najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p29\" target=\"_blank\" rel=\"noopener\">\u00a7 29 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/a><\/p>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed o majetku vytvo\u0159en\u00e9m vlastn\u00ed \u010dinnost\u00ed jsou pou\u017e\u00edv\u00e1ny \u00fa\u010dty skupiny 58 nap\u0159. 588 aktivace dlouhodob\u00e9ho hmotn\u00e9ho majetku. U dlouhodob\u00fdch projekt\u016f se aktivace prov\u00e1d\u00ed pr\u016fb\u011b\u017en\u011b, nejpozd\u011bji k\u00a0rozvahov\u00e9mu dni.<\/p>\n<h2>P\u0159\u00edklad \u2013 \u00fa\u010dtov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku vytvo\u0159en\u00e9ho vlastn\u00ed \u010dinnost\u00ed<\/h2>\n<p>Zam\u011bstnanci firmy X s.r.o. vyrobili p\u0159\u00edstroj, kter\u00fd spl\u0148oval podm\u00ednky pro za\u0159azen\u00ed do dlouhodob\u00e9ho majetku. V\u00fdroba p\u0159\u00edstroje prob\u011bhla od 3. 1. 2024 do 28. 1. 2024. Nep\u0159\u00edm\u00e9 n\u00e1klady nebyly na v\u00fdrobu rozpo\u010d\u00edt\u00e1ny vzhledem k\u00a0nev\u00fdznamn\u00e9mu pod\u00edlu v\u00fdroby na jejich v\u00fd\u0161i.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>03.01.2024<\/td>\n<td>10 000 K\u010d<\/td>\n<td>Vyskladn\u011bn materi\u00e1l na v\u00fdrobu<\/td>\n<td>501<\/td>\n<td>112<\/td>\n<\/tr>\n<tr>\n<td>31.01.2024<\/td>\n<td>80 000 K\u010d<\/td>\n<td>N\u00e1klady na mzdy zam\u011bstnanc\u016f<\/td>\n<td>521<\/td>\n<td>331<\/td>\n<\/tr>\n<tr>\n<td>31.01.2024<\/td>\n<td>27 040 K\u010d<\/td>\n<td>N\u00e1klady na pojistn\u00e9 zam\u011bstnanc\u016f<\/td>\n<td>524<\/td>\n<td>336<\/td>\n<\/tr>\n<tr>\n<td>28.01.2024<\/td>\n<td>117 040 K\u010d<\/td>\n<td>Aktivace celkov\u00fdch n\u00e1klad\u016f na v\u00fdrobu<\/td>\n<td>042<\/td>\n<td>588<\/td>\n<\/tr>\n<tr>\n<td>29.01.2024<\/td>\n<td>117 040 K\u010d<\/td>\n<td>P\u0159\u00edstroj za\u0159azen do u\u017e\u00edv\u00e1n\u00ed<\/td>\n<td>022<\/td>\n<td>042<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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        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         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                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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\/6933\">\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>Dal\u0161\u00ed zp\u016fsoby oce\u0148ov\u00e1n\u00ed majetku<\/h2>\n<p>V n\u011bkter\u00fdch p\u0159\u00edpadech je mo\u017en\u00e9 majetek oce\u0148ovat je\u0161t\u011b dal\u0161\u00edmi zp\u016fsoby, a to nap\u0159\u00edklad pomoc\u00ed:<\/p>\n<ul>\n<li><strong>Nomin\u00e1ln\u00ed (jmenovit\u00e9) hodnoty<\/strong><br \/>\nMajetek je ocen\u011bn jmenovitou hodnotou, kterou s\u00e1m p\u0159edstavuje. Tento postup se vyu\u017e\u00edv\u00e1 u cenn\u00fdch pap\u00edr\u016f a dal\u0161\u00edch finan\u010dn\u00edch aktiv. Jejich hodnota v\u0161ak m\u016f\u017ee kol\u00edsat, proto <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p27\" target=\"_blank\" rel=\"noopener\">\u00a7 27 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a> ukl\u00e1d\u00e1 povinnost k rozvahov\u00e9mu dni dan\u00fd majetek p\u0159ecenit.<\/li>\n<li><strong>P\u0159evzat\u00e9 ceny<\/strong><br \/>\nVztahuje se na konkr\u00e9tn\u00ed p\u0159\u00edpady bez\u00faplatn\u00e9ho nabyt\u00ed mezi vybran\u00fdmi \u00fa\u010detn\u00edmi jednotkami.<\/li>\n<li><strong>Ocen\u011bn\u00edm \u010d\u00e1stkou 1 K\u010d<\/strong><br \/>\nT\u00fdk\u00e1 se majetku kulturn\u00ed a historick\u00e9 hodnoty, u kter\u00e9ho nen\u00ed zn\u00e1ma jeho po\u0159izovac\u00ed cena.<\/li>\n<\/ul>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Metoda ocen\u011bn\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku p\u0159i jeho po\u0159\u00edzen\u00ed z\u00e1vis\u00ed zejm\u00e9na na zp\u016fsobu, jak\u00fdm byl po\u0159\u00edzen. P\u0159i ocen\u011bn\u00ed majetku po\u0159izovac\u00ed cenou je nutn\u00e9 zahrnout do hodnoty majetku i souvisej\u00edc\u00ed po\u0159izovac\u00ed n\u00e1klady. Pou\u017eijeme-li reproduk\u010dn\u00ed po\u0159izovac\u00ed cenu, mus\u00edme pamatovat na to, \u017ee jej\u00ed v\u00fd\u0161e stanoven\u00e1 podle \u00fa\u010detn\u00ed a da\u0148ov\u00e9 legislativy se m\u016f\u017ee li\u0161it. Budeme-li oce\u0148ovat majetek vlastn\u00edmi n\u00e1klady, je nutn\u00e9, aby k aktivaci n\u00e1klad\u016f do\u0161lo nejpozd\u011bji k rozvahov\u00e9mu dni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zp\u016fsoby ocen\u011bn\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku p\u0159i po\u0159\u00edzen\u00ed Existuj\u00ed t\u0159i hlavn\u00ed zp\u016fsoby, kter\u00fdmi m\u016f\u017eeme dlouhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetek ocenit. Zp\u016fsob, kter\u00fd zvol\u00edme, z\u00e1vis\u00ed &#8230;<\/p>\n","protected":false},"author":15,"featured_media":6940,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[89,207,367,127],"class_list":["post-6933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-hmotny-majetek","tag-nehmotny-majetek","tag-uctovani-majetku","tag-vstupni-cena"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6933","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=6933"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6933\/revisions"}],"predecessor-version":[{"id":16974,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6933\/revisions\/16974"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6940"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}