{"id":7695,"date":"2025-03-12T13:52:03","date_gmt":"2025-03-12T12:52:03","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7695"},"modified":"2025-03-12T13:52:05","modified_gmt":"2025-03-12T12:52:05","slug":"uctovani-pohledavek-postoupeni-zapocet-odpisy-a-dalsi-vybrane-problemy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-pohledavek-postoupeni-zapocet-odpisy-a-dalsi-vybrane-problemy\/","title":{"rendered":"\u00da\u010dtov\u00e1n\u00ed pohled\u00e1vek: postoupen\u00ed, z\u00e1po\u010det, odpisy a dal\u0161\u00ed vybran\u00e9 probl\u00e9my"},"content":{"rendered":"<h2>Pravidla pro postoupen\u00ed pohled\u00e1vek<\/h2>\n<p>V\u00a0d\u016fsledku postoupen\u00ed pohled\u00e1vky <strong>doch\u00e1z\u00ed ke zm\u011bn\u011b v\u011b\u0159itele<\/strong>. K\u00a0postoupen\u00ed pohled\u00e1vky nen\u00ed pot\u0159eba souhlasu dlu\u017en\u00edka. Je mo\u017en\u00e9 postoupit celou pohled\u00e1vku nebo jen jej\u00ed \u010d\u00e1st.<\/p>\n<p>Z\u00e1kladn\u00ed pojmy:<\/p>\n<ul>\n<li><strong>postupitel<\/strong> \u2013 ten, kdo pohled\u00e1vku prod\u00e1v\u00e1,<\/li>\n<li><strong>postupn\u00edk<\/strong> \u2013 ten, kdo pohled\u00e1vku nakupuje.<\/li>\n<\/ul>\n<p>Postoupen\u00edm pohled\u00e1vky nab\u00fdv\u00e1 postupn\u00edk tak\u00e9 jej\u00ed p\u0159\u00edslu\u0161enstv\u00ed a pr\u00e1va s pohled\u00e1vkou spojen\u00e1, v\u010detn\u011b jej\u00edho zaji\u0161t\u011bn\u00ed. Je mo\u017en\u00e9 postoupit i soubor pohled\u00e1vek. Podrobn\u00e9 informace najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89#cast4-hlava1-dil6-oddil1-pododdil1\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a7 1879 &#8211; 1887 ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a>.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed postoupen\u00ed pohled\u00e1vky \u2013 prodej pohled\u00e1vky<\/h3>\n<p>Postupitel na\u00fa\u010dtuje nomin\u00e1ln\u00ed hodnotu pohled\u00e1vky <strong>do provozn\u00edch n\u00e1klad\u016f ve skupin\u011b 54<\/strong>. V\u00fdnos z\u00a0postoupen\u00e9 pohled\u00e1vky za\u00fa\u010dtuje <strong>do provozn\u00edch v\u00fdnos\u016f ve skupin\u011b 64<\/strong>. Tyto z\u00e1sady jsou upraven\u00e9 v <a href=\"https:\/\/businesscenter.podnikatel.cz\/finance\/ucetnictvi\/cesky-ucetni-standard-pro-podnikatele-c-019\/\" target=\"_blank\" rel=\"noopener\">\u010c\u00daS \u010d. 019 bod 3.6.6. a 4.5.3.<\/a><\/p>\n<h4>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed postoupen\u00ed pohled\u00e1vky u prod\u00e1vaj\u00edc\u00edho<\/h4>\n<p>Spole\u010dnost X s.r.o. postoupila pohled\u00e1vku z\u00a0prodeje zbo\u017e\u00ed na spole\u010dnost Y s.r.o. za 40\u00a0000 K\u010d. Nomin\u00e1ln\u00ed hodnota pohled\u00e1vky byla 80\u00a0000 K\u010d.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\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>80 000<\/td>\n<td>Odpis postoupen\u00e9 pohled\u00e1vky do n\u00e1klad\u016f<\/td>\n<td>546<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>40 000<\/td>\n<td>V\u00fdnos z postoupen\u00e9 pohled\u00e1vky<\/td>\n<td>315<\/td>\n<td>646<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<\/p>\n<p>311 Pohled\u00e1vky za odb\u011brateli<br \/>\n315 Ostatn\u00ed pohled\u00e1vky z\u00a0obchodn\u00edch vztah\u016f<br \/>\n546 Odpis pohled\u00e1vky<br \/>\n646 V\u00fdnosy z\u00a0odepsan\u00fdch pohled\u00e1vek<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed postoupen\u00ed pohled\u00e1vky &#8211; n\u00e1kup pohled\u00e1vky<\/h3>\n<p>Nakoupen\u00e1 pohled\u00e1vka se <strong>oce\u0148uje <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/porizovaci-cena-hmotneho-majetku\/\"><strong>po\u0159izovac\u00ed cenou<\/strong><\/a>, kter\u00e1 zahrnuje cenu po\u0159\u00edzen\u00ed a n\u00e1klady souvisej\u00edc\u00ed s\u00a0po\u0159\u00edzen\u00edm (nap\u0159. poplatky za poradensk\u00e9 slu\u017eby atd.). Nomin\u00e1ln\u00ed hodnota pohled\u00e1vky je vedena pouze v\u00a0podrozvaze. Problematika je upravena 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 v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p50\" target=\"_blank\" rel=\"noopener\">\u00a7 50 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/a><\/p>\n<h4>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed postoupen\u00ed pohled\u00e1vky u kupuj\u00edc\u00edho<\/h4>\n<p>Spole\u010dnost X s.r.o. postoupila pohled\u00e1vku na spole\u010dnost Y s.r.o. za 30\u00a0000 K\u010d. Nomin\u00e1ln\u00ed hodnota pohled\u00e1vky byla 100\u00a0000 K\u010d. Spole\u010dnost Y s.r.o. v\u00a0t\u00e9to souvislosti zaplatila 2\u00a0000 K\u010d za slu\u017eby pr\u00e1vn\u00edka.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\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>30 000<\/td>\n<td>Cena za po\u0159\u00edzen\u00ed pohled\u00e1vky<\/td>\n<td>315<\/td>\n<td>325<\/td>\n<\/tr>\n<tr>\n<td>2 000<\/td>\n<td>N\u00e1klady souvisej\u00edc\u00ed s\u00a0po\u0159\u00edzen\u00edm pohled\u00e1vky<\/td>\n<td>315<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">Pohled\u00e1vka bude vedena v\u00a0rozvaze v\u00a0celkov\u00e9 po\u0159izovac\u00ed cen\u011b 32\u00a0000 K\u010d. Informace o nomin\u00e1ln\u00ed hodnot\u011b pohled\u00e1vky (100\u00a0000 K\u010d) bude vedena v\u00a0podrozvaze.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<\/p>\n<p>315 Ostatn\u00ed pohled\u00e1vky z\u00a0obchodn\u00edch vztah\u016f<br \/>\n321 Z\u00e1vazky k dodavatel\u016fm<br \/>\n325 Ostatn\u00ed z\u00e1vazky z\u00a0obchodn\u00edch vztah\u016f<\/p>\n<h3>Postoupen\u00ed pohled\u00e1vky v\u00a0ciz\u00ed m\u011bn\u011b<\/h3>\n<p><a href=\"https:\/\/businesscenter.podnikatel.cz\/finance\/ucetnictvi\/cesky-ucetni-standard-pro-podnikatele-c-006\/\" target=\"_blank\" rel=\"noopener\">Z\u00a0\u010c\u00daS \u010d. 006<\/a> vypl\u00fdv\u00e1, \u017ee p\u0159i postoupen\u00ed pohled\u00e1vky v\u00a0ciz\u00ed m\u011bn\u011b je nezbytn\u00e9 k\u00a0datu uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu <strong>pro\u00fa\u010dtovat kurzov\u00fd rozd\u00edl<\/strong>.<\/p>\n<h2>Pravidla pro z\u00e1po\u010det pohled\u00e1vek<\/h2>\n<p>K\u00a0zapo\u010dten\u00ed pohled\u00e1vek a z\u00e1vazk\u016f m\u016f\u017ee doj\u00edt:<\/p>\n<ul>\n<li><strong>na z\u00e1klad\u011b vz\u00e1jemn\u00e9 dohody <\/strong>nebo<\/li>\n<li><strong>na z\u00e1klad\u011b jednostrann\u00e9ho z\u00e1po\u010dtu<\/strong>.<\/li>\n<\/ul>\n<p>V\u00a0praxi lze doporu\u010dit z\u00e1po\u010det na z\u00e1klad\u011b vz\u00e1jemn\u00e9 dohody, jeliko\u017e pro proveden\u00ed jednostrann\u00e9ho z\u00e1po\u010dtu vypl\u00fdv\u00e1 z\u00a0<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89#f4585265\" target=\"_blank\" rel=\"noopener\">ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a> v\u00edce omezen\u00ed.<\/p>\n<p>Z\u00e1kladn\u00ed omezen\u00ed pro <strong>proveden\u00ed jednostrann\u00e9ho z\u00e1po\u010dtu<\/strong>:<\/p>\n<ul>\n<li>pohled\u00e1vky mus\u00ed b\u00fdt stejn\u00e9ho druhu, nap\u0159. pen\u011b\u017en\u00ed (vzhledem k\u00a0tomu, \u017ee ob\u010dansk\u00fd z\u00e1kon\u00edk neobsahuje \u00fapravu pro z\u00e1po\u010det pohled\u00e1vek v\u00a0rozd\u00edln\u00fdch m\u011bn\u00e1ch, n\u00e1zory pr\u00e1vn\u00edk\u016f na to, zda lze takov\u00fdto z\u00e1po\u010det prov\u00e9st, se bohu\u017eel r\u016fzn\u00ed)<\/li>\n<li>k zapo\u010dten\u00ed je mo\u017en\u00e9 p\u0159istoupit, jakmile strana prov\u00e1d\u011bj\u00edc\u00ed jednostrann\u00fd z\u00e1po\u010det\n<ul>\n<li>m\u00e1 pr\u00e1vo po\u017eadovat pln\u011bn\u00ed sv\u00e9 pohled\u00e1vky (nelze p\u0159ed splatnost\u00ed) a z\u00e1rove\u0148<\/li>\n<li>m\u00e1 pr\u00e1vo plnit sv\u016fj z\u00e1vazek.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Nezapome\u0148te protistran\u011b <strong>ozn\u00e1mit, \u017ee k\u00a0z\u00e1po\u010dtu do\u0161lo<\/strong>, a kter\u00e9 konkr\u00e9tn\u00ed polo\u017eky byly zapo\u010dteny. Je mo\u017en\u00e9 zapo\u010d\u00edst pohled\u00e1vku celou nebo pouze jej\u00ed \u010d\u00e1st.<\/p>\n<p><strong>Detailn\u00ed podm\u00ednky<\/strong> pro prov\u00e1d\u011bn\u00ed z\u00e1po\u010dt\u016f najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89#f4585265\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a7 1982 \u2013 1992 ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a>.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed z\u00e1po\u010dtu pohled\u00e1vek<\/h3>\n<p>O zapo\u010dtenou \u010d\u00e1stku sn\u00ed\u017e\u00edme z\u016fstatek pohled\u00e1vek i z\u00e1vazk\u016f.<\/p>\n<h4>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed vz\u00e1jemn\u00e9ho z\u00e1po\u010dtu<\/h4>\n<p>Spole\u010dnost X s.r.o. eviduje:<\/p>\n<ul>\n<li>pohled\u00e1vku 100\u00a0000 K\u010d za spole\u010dnost\u00ed Y s.r.o. splatnou 10.2.2022.<\/li>\n<\/ul>\n<p>Spole\u010dnost Y s.r.o. eviduje:<\/p>\n<ul>\n<li>pohled\u00e1vku 40\u00a0000 K\u010d za spole\u010dnost\u00ed X s.r.o. splatnou 12.2.2022.<\/li>\n<\/ul>\n<p>Dne 5.2.2022 uzav\u0159ely X s.r.o. a Y s.r.o. dohodu o vz\u00e1jemn\u00e9m z\u00e1po\u010dtu. Na z\u00e1klad\u011b t\u00e9to dohody byla zapo\u010dtena \u010d\u00e1stka 40.000 K\u010d. Zb\u00fdvaj\u00edc\u00edch 60\u00a0000 K\u010d je spole\u010dnost Y s.r.o. povinna zaplatit.<\/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>5.2.2022<\/td>\n<td>40 000<\/td>\n<td>Z\u00e1po\u010det pohled\u00e1vky a z\u00e1vazku<\/td>\n<td>321<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\">N\u011bkter\u00e9 programy \u00fa\u010dtuj\u00ed z\u00e1po\u010dty p\u0159es pomocn\u00fd \u00fa\u010det 395. V\u00a0tom p\u0159\u00edpad\u011b bychom z\u00e1po\u010det za\u00fa\u010dtovali ve dvou kroc\u00edch: MD 395\/D 311 a MD 321\/D 395. V\u00fdsledek bude stejn\u00fd.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<\/p>\n<p>311 Pohled\u00e1vky za odb\u011brateli<br \/>\n321 Z\u00e1vazky k dodavatel\u016fm<br \/>\n395 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/p>\n<h3>Z\u00e1po\u010det pohled\u00e1vek v\u00a0ciz\u00ed m\u011bn\u011b<\/h3>\n<p><a href=\"https:\/\/businesscenter.podnikatel.cz\/finance\/ucetnictvi\/cesky-ucetni-standard-pro-podnikatele-c-006\/\" target=\"_blank\" rel=\"noopener\">Z\u00a0\u010c\u00daS \u010d. 006<\/a> vypl\u00fdv\u00e1, \u017ee p\u0159i z\u00e1po\u010dtu pohled\u00e1vek v\u00a0ciz\u00ed m\u011bn\u011b je nezbytn\u00e9 k\u00a0datu uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-prepocet-cizi-meny-a-kurzove-rozdily\/\"><strong>pro\u00fa\u010dtovat kurzov\u00fd rozd\u00edl<\/strong><\/a>.<\/p>\n<h2>Pravidla pro tvorbu opravn\u00fdch polo\u017eek k pohled\u00e1vk\u00e1m<\/h2>\n<p>Opravn\u00e9 polo\u017eky vyjad\u0159uj\u00ed <strong>do\u010dasn\u00e9 sn\u00ed\u017een\u00ed hodnoty pohled\u00e1vky<\/strong>. Tvo\u0159\u00ed se, m\u00e1me-li pochybnost o dobytnosti pohled\u00e1vek. Nutnost tvorby a v\u00fd\u0161e opravn\u00e9 polo\u017eky se vyhodnocuje p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/\">inventarizaci<\/a>. Rozli\u0161ujeme opravn\u00e9 polo\u017eky:<\/p>\n<ul>\n<li><strong>z\u00e1konn\u00e9<\/strong><\/li>\n<\/ul>\n<p>Z\u00e1konn\u00e9 opravn\u00e9 polo\u017eky jsou tvo\u0159eny <strong>dle pravidel <\/strong><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-593\" target=\"_blank\" rel=\"noopener\"><strong>z\u00e1kona o rezerv\u00e1ch \u010d. 593\/1992 Sb.<\/strong><\/a> Tvorba z\u00e1konn\u00fdch opravn\u00fdch polo\u017eek je \u201eda\u0148ov\u00fdm n\u00e1kladem\u201c a jejich z\u00fa\u010dtov\u00e1n\u00ed \u201eda\u0148ov\u00fdm v\u00fdnosem\u201c.<\/p>\n<ul>\n<li><strong>\u00fa\u010detn\u00ed <\/strong><\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed opravn\u00e9 polo\u017eky jsou tvo\u0159eny <strong>dle pravidel uveden\u00fdch ve vnit\u0159n\u00ed sm\u011brnici<\/strong> \u00fa\u010detn\u00ed jednotky. Tvorba \u00fa\u010detn\u00edch opravn\u00fdch polo\u017eek nen\u00ed \u201eda\u0148ov\u00fdm n\u00e1kladem\u201c a jejich z\u00fa\u010dtov\u00e1n\u00ed nen\u00ed \u201eda\u0148ov\u00fdm v\u00fdnosem\u201c. Podrobn\u00e9 informace k\u00a0tvorb\u011b \u00fa\u010detn\u00edch opravn\u00fdch polo\u017eek najdeme v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p25\" target=\"_blank\" rel=\"noopener\">\u00a7 25 odst. 3 a \u00a7 26 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p55\" target=\"_blank\" rel=\"noopener\">\u00a7 55 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb<\/a>., <a href=\"https:\/\/businesscenter.podnikatel.cz\/finance\/ucetnictvi\/cesky-ucetni-standard-pro-podnikatele-c-005\/\" target=\"_blank\" rel=\"noopener\">\u010c\u00daS \u010d. 005.<\/a><u><br \/>\n<\/u><\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek<\/h3>\n<p><u>Tvorba <\/u><\/p>\n<p>MD \u00fa\u010det ve skupin\u011b 55<br \/>\nD \u00fa\u010det ve skupin\u011b 39<\/p>\n<p><u>Z\u00fa\u010dtov\u00e1n\u00ed <\/u><\/p>\n<p>MD \u00fa\u010det ve skupin\u011b 39<br \/>\nD \u00fa\u010det ve skupin\u011b 55<\/p>\n<p>Nejen samotn\u00e9 opravn\u00e9 polo\u017eky, ale i jejich tvorbu nebo z\u00fa\u010dtov\u00e1n\u00ed, je pot\u0159eba \u00fa\u010dtovat odd\u011blen\u011b podle toho, zda se jedn\u00e1 o z\u00e1konn\u00e9 nebo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jake-jsou-aktualni-opravne-polozky-k-pohledavkam-v-roce-2021\/\">\u00fa\u010detn\u00ed opravn\u00e9 polo\u017eky<\/a>.<\/p>\n<h4>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m<\/h4>\n<p>\u00da\u010detn\u00ed jednotka evidovala k\u00a031.12.2019 pohled\u00e1vku za spole\u010dnosti X s.r.o.ve v\u00fd\u0161i 100\u00a0000 K\u010d, kter\u00e1 byla 3 m\u011bs\u00edce po splatnosti. V\u00a0souladu s\u00a0vnit\u0159n\u00ed sm\u011brnici vytvo\u0159ila \u00fa\u010detn\u00ed opravnou polo\u017eku ve v\u00fd\u0161i 20 %. Pohled\u00e1vka nebyla uhrazena ani k\u00a031.12.2020, proto <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotka<\/a> v\u00a0souladu s\u00a0\u00fa\u010detn\u00ed sm\u011brnic\u00ed dotvo\u0159ila opravnou polo\u017eku do 100 % hodnoty pohled\u00e1vky. 3.3.2021 byla pohled\u00e1vka v\u00a0pln\u00e9 v\u00fd\u0161i uhrazena p\u0159evodem, proto byla opravn\u00e1 polo\u017eka z\u00fa\u010dtov\u00e1na.<\/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>31.12.2019<\/td>\n<td>20 000<\/td>\n<td>Tvorba opravn\u00e9 polo\u017eky<\/td>\n<td>559<\/td>\n<td>391<\/td>\n<\/tr>\n<tr>\n<td>31.12.2020<\/td>\n<td>80 000<\/td>\n<td>Tvorba opravn\u00e9 polo\u017eky<\/td>\n<td>559<\/td>\n<td>391<\/td>\n<\/tr>\n<tr>\n<td>3.3.2021<\/td>\n<td>100 000<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed opravn\u00e9 polo\u017eky<\/td>\n<td>391<\/td>\n<td>559<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<\/p>\n<p>391 Opravn\u00e1 polo\u017eka k pohled\u00e1vk\u00e1m<br \/>\n559 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edch opravn\u00fdch polo\u017eek<\/p>\n<h3>Opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vk\u00e1m v\u00a0ciz\u00ed m\u011bn\u011b<\/h3>\n<p>Postup pro tvorbu opravn\u00fdch polo\u017eek u cizom\u011bnov\u00fdch pohled\u00e1vek nen\u00ed v\u00a0\u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpisech specificky upraven. N\u00e1vodem n\u00e1m m\u016f\u017ee b\u00fdt <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-42\/\" target=\"_blank\" rel=\"noopener\">Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I- 42<\/a>. Je v\u0161ak pot\u0159eba zd\u016fraznit, \u017ee <a href=\"https:\/\/nur.cz\/\" target=\"_blank\" rel=\"noopener\"><strong>interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady<\/strong><\/a><strong> nejsou ofici\u00e1ln\u00edm \u00fa\u010detn\u00edm p\u0159edpisem<\/strong>. N\u00e1rodn\u00ed \u00fa\u010detn\u00ed radu tvo\u0159\u00ed odborn\u00edci na \u00fa\u010detnictv\u00ed, jejich n\u00e1zor v\u0161ak nen\u00ed pr\u00e1vn\u011b z\u00e1vazn\u00fd.<\/p>\n<p><strong>Interpretace uv\u00e1d\u00ed, \u017ee v praxi jsou pou\u017e\u00edv\u00e1na nej\u010dast\u011bji tato \u0159e\u0161en\u00ed:<\/strong><\/p>\n<ol>\n<li>\u00da\u010detn\u00ed jednotky p\u0159epo\u010d\u00edt\u00e1vaj\u00ed k\u00a0rozvahov\u00e9mu dni cizom\u011bnovou pohled\u00e1vku a pro\u00fa\u010dtuj\u00ed kurzov\u00fd rozd\u00edl.\u00a0 Opravn\u00e1 polo\u017eka vytvo\u0159en\u00e1 k cizom\u011bnov\u00e9 pohled\u00e1vce je tak\u00e9 p\u0159epo\u010dtena, vznikl\u00fd rozd\u00edl je v\u0161ak za\u00fa\u010dtov\u00e1n jako tvorba, resp. z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek.<\/li>\n<li>\u00da\u010detn\u00ed jednotky p\u0159epo\u010d\u00edt\u00e1vaj\u00ed k\u00a0rozvahov\u00e9mu dni cizom\u011bnovou pohled\u00e1vku a pro\u00fa\u010dtuj\u00ed kurzov\u00fd rozd\u00edl. Opravn\u00e1 polo\u017eka vytvo\u0159en\u00e1 k cizom\u011bnov\u00e9 pohled\u00e1vce je tak\u00e9 p\u0159epo\u010dtena, vznikl\u00fd rozd\u00edl je za\u00fa\u010dtov\u00e1n jako kurzov\u00fd rozd\u00edl.<\/li>\n<\/ol>\n<p>Podle N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady <strong>prvn\u00ed \u0159e\u0161en\u00ed nen\u00ed v\u00a0souladu s\u00a0v\u011brn\u00fdm zobrazen\u00edm<\/strong> kurzov\u00e9ho rizika v \u00fa\u010detnictv\u00ed. <strong>Druh\u00e9 \u0159e\u0161en\u00ed v\u011brn\u011b zobrazuje kurzov\u00e9 riziko<\/strong> v \u00fa\u010detnictv\u00ed, nicm\u00e9n\u011b uva\u017euje p\u0159epo\u010det cel\u00e9 hodnoty pohled\u00e1vky, p\u0159esto\u017ee budouc\u00ed pen\u011b\u017en\u00ed tok lze o\u010dek\u00e1vat jen u t\u00e9 \u010d\u00e1sti pohled\u00e1vky, kter\u00e1 nen\u00ed kryta opravnou polo\u017ekou. <strong>N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada doch\u00e1z\u00ed k\u00a0z\u00e1v\u011bru, \u017ee kurzov\u00fd rozd\u00edl u cizom\u011bnov\u00e9 pohled\u00e1vky vznik\u00e1 pouze z hodnoty pohled\u00e1vky sn\u00ed\u017een\u00e9 o souvisej\u00edc\u00ed opravnou polo\u017eku <\/strong>(vyj\u00e1d\u0159en\u00e9 v ciz\u00ed m\u011bn\u011b), tj. z netto hodnoty pohled\u00e1vky.<\/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                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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\/7695\">\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\/7695\">\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>Pravidla pro odpis pohled\u00e1vek<\/h2>\n<p>Dojde-li \u00fa\u010detn\u00ed jednotka k\u00a0z\u00e1v\u011bru, \u017ee <strong>pohled\u00e1vka nebude uhrazena<\/strong> (jedn\u00e1 se o trval\u00e9 sn\u00ed\u017een\u00ed hodnoty pohled\u00e1vky), p\u0159istupuje k\u00a0odpisu t\u00e9to pohled\u00e1vky. Po odpisu je pohled\u00e1vka vedena v\u00a0podrozvahov\u00e9 evidenci, dokud pr\u00e1vn\u011b nezanikne. Odpis je \u201eda\u0148ov\u00fdm n\u00e1kladem\u201c pouze p\u0159i spln\u011bn\u00ed podm\u00ednek uveden\u00fdch v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p24\" target=\"_blank\" rel=\"noopener\">\u00a7 24 odst. 2 p\u00edsm. y) z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/a>.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed odpisu pohled\u00e1vek<\/h3>\n<p>Odpis se \u00fa\u010dtuje <strong>na vrub \u00fa\u010dtu ve skupin\u011b 54<\/strong> (nap\u0159. 546 Odpis pohled\u00e1vky) a ve prosp\u011bch \u00fa\u010dtu, na kter\u00e9m je pohled\u00e1vka vedena (nap\u0159. 311 Pohled\u00e1vky za odb\u011brateli). Pokud by n\u00e1sledn\u011b do\u0161lo k\u00a0\u00fahrad\u011b odepsan\u00e9 pohled\u00e1vky, bude se jednat o v\u00fdnos \u00fa\u010dtovan\u00fd ve skupin\u011b 64. Podrobn\u00e9 informace najdeme v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p25\" target=\"_blank\" rel=\"noopener\">\u00a7 25 odst. 3 a \u00a7 26 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>, <a href=\"https:\/\/businesscenter.podnikatel.cz\/finance\/ucetnictvi\/cesky-ucetni-standard-pro-podnikatele-c-019\/\" target=\"_blank\" rel=\"noopener\">\u010c\u00daS \u010d. 019 bod 3.6.6. a 4.5.3.<\/a>,\u00a0<a href=\"https:\/\/businesscenter.podnikatel.cz\/finance\/ucetnictvi\/cesky-ucetni-standard-pro-podnikatele-c-005\/\" target=\"_blank\" rel=\"noopener\">\u010c\u00daS \u010d. 005 bod 4.4.3.<\/a><\/p>\n<h3>Odpis pohled\u00e1vek v\u00a0ciz\u00ed m\u011bn\u011b<\/h3>\n<p>Postup pro odpis cizom\u011bnov\u00e9 pohled\u00e1vky nen\u00ed v\u00a0\u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpisech specificky upraven. N\u00e1vodem n\u00e1m m\u016f\u017ee b\u00fdt <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-21-a\/\" target=\"_blank\" rel=\"noopener\">Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I- 21<\/a>. Podle t\u00e9to interpretace je pot\u0159eba pro\u00fa\u010dtovat k\u00a0datu uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu kurzov\u00fd rozd\u00edl. Za datum uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je pova\u017eov\u00e1n den, kdy veden\u00ed \u00fa\u010detn\u00ed jednotky o odpisu rozhodlo.<\/p>\n<h2>Souhrn problematiky \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek<\/h2>\n<p>Vzhledem k\u00a0tomu, \u017ee postoupen\u00ed pohled\u00e1vek, vz\u00e1jemn\u00e9 z\u00e1po\u010dty, odpisy ani opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vk\u00e1m ne\u00fa\u010dtujeme denn\u011b, je pot\u0159eba si p\u0159ipomenout nejen z\u00e1sady \u00fa\u010dtov\u00e1n\u00ed, ale i vazbu na dal\u0161\u00ed pr\u00e1vn\u00ed p\u0159edpisy, zejm\u00e9na na ob\u010dansk\u00fd z\u00e1kon\u00edk, z\u00e1kon o rezerv\u00e1ch nebo z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f. P\u0159i \u00fa\u010dtov\u00e1n\u00ed operac\u00ed, kter\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy ne\u0159e\u0161\u00ed, jako je nap\u0159\u00edklad odpis nebo tvorba opravn\u00fdch polo\u017eek u cizom\u011bnov\u00fdch pohled\u00e1vek, n\u00e1m mohou b\u00fdt oporou interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pravidla pro postoupen\u00ed pohled\u00e1vek V\u00a0d\u016fsledku postoupen\u00ed pohled\u00e1vky doch\u00e1z\u00ed ke zm\u011bn\u011b v\u011b\u0159itele. K\u00a0postoupen\u00ed pohled\u00e1vky nen\u00ed pot\u0159eba souhlasu dlu\u017en\u00edka. Je mo\u017en\u00e9 postoupit celou pohled\u00e1vku nebo jen jej\u00ed &#8230;<\/p>\n","protected":false},"author":15,"featured_media":7696,"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":[240,239,265,362],"class_list":["post-7695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-odpisy-pohledavek","tag-opravne-polozky-k-pohledavkam","tag-ucetni-uzaverka","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7695","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=7695"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7695\/revisions"}],"predecessor-version":[{"id":16970,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7695\/revisions\/16970"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7696"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}