{"id":7935,"date":"2025-03-12T14:22:30","date_gmt":"2025-03-12T13:22:30","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7935"},"modified":"2025-03-12T14:22:32","modified_gmt":"2025-03-12T13:22:32","slug":"jak-vest-evidenci-majetku-podniku","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-vest-evidenci-majetku-podniku\/","title":{"rendered":"Jak v\u00e9st evidenci majetku podniku"},"content":{"rendered":"<h2>Co je to evidence majetku podniku<\/h2>\n<p>\u00da\u010delem \u00fa\u010detn\u00ed evidence majetku podniku je, m\u00edt p\u0159ehled o tom, jak\u00fd m\u00e1 firma<strong> kapit\u00e1l<\/strong>, tzn. co v\u0161echno a v jak\u00e9 hodnot\u011b firma vlastn\u00ed. Ka\u017ed\u00fd podnikatel,\u00a0 kter\u00fd vede <strong>\u00fa\u010detnictv\u00ed <\/strong>(v d\u0159\u00edv\u011bj\u0161\u00ed terminologii ozna\u010dovan\u00e9 jako podvojn\u00e9 \u00fa\u010detnictv\u00ed), mus\u00ed ve\u0161ker\u00fd sv\u016fj majetek evidovat, tzn. zan\u00e9st do sv\u00fdch <strong>\u00fa\u010detn\u00edch knih<\/strong>.<\/p>\n<p>Evidenci majetku mus\u00ed v\u00e9st tak\u00e9 <strong>OSV\u010c<\/strong>, kter\u00e1 vede<strong> da\u0148ovou evidenci <\/strong>(d\u0159\u00edve jednoduch\u00e9 \u00fa\u010detnictv\u00ed). Jedin\u011b podnikatel \u2013 OSV\u010c, kter\u00fd uplat\u0148uje<strong> pau\u0161\u00e1ln\u00ed v\u00fddaje, <\/strong>\u00a0nemus\u00ed evidenci majetku \u0159e\u0161it. Nevede toti\u017e da\u0148ovou evidenci, sta\u010d\u00ed mu, \u017ee eviduje vystaven\u00e9 faktury. Stejn\u011b tak majetek neeviduj\u00ed \u017eivnostn\u00edci, kte\u0159\u00ed jsou v re\u017eimu <a href=\"https:\/\/www.idoklad.cz\/blog\/pausalni-dan-co-to-je-a-komu-se-vyplati\" target=\"_blank\" rel=\"noopener\">pau\u0161\u00e1ln\u00ed dan\u011b<\/a>.<\/p>\n<h2>Jak v\u00e9st evidenci majetku<\/h2>\n<p>M\u00e1lokdo dnes vede fyzickou evidenci majetku ve form\u011b se\u0161it\u016f a knih. Pokud v\u00e1\u0161 majetek nen\u00ed rozs\u00e1hl\u00fd, d\u00e1 se bez probl\u00e9m\u016f v\u00e9st <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">evidence majetku podniku t\u0159eba v Excelu<\/a>. Nap\u0159. pro OSV\u010c s da\u0148ovou evidenc\u00ed m\u016f\u017ee b\u00fdt tento zp\u016fsob naprosto dostate\u010dn\u00fd.<\/p>\n<p>Pokud ale vedete \u00fa\u010detnictv\u00ed a firemn\u00ed majetek se v\u00e1m rozr\u016fst\u00e1, bude l\u00e9pe, pokud si na <a href=\"https:\/\/money.cz\/vlastnosti\/evidence-majetku-s3\/\">evidenci majetku podniku po\u0159\u00edd\u00edte \u00fa\u010detn\u00ed software<\/a>. Ten v\u00e1m pom\u016f\u017ee nejen s evidenc\u00ed majetku, ale s mnoha dal\u0161\u00edmi \u00fa\u010detn\u00edmi \u00fakony, jako jsou nap\u0159. mzdy, odpisy nebo \u00fa\u010detn\u00ed z\u00e1v\u011brka.<\/p>\n<figure id=\"attachment_10341\" aria-describedby=\"caption-attachment-10341\" style=\"width: 839px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10341\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/09\/image2.png\" alt=\"\" width=\"839\" height=\"692\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/09\/image2.png 839w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/09\/image2-300x247.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/09\/image2-150x124.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/09\/image2-768x633.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/09\/image2-220x180.png 220w\" sizes=\"auto, (max-width: 839px) 100vw, 839px\" \/><figcaption id=\"caption-attachment-10341\" class=\"wp-caption-text\">Takto vypad\u00e1 karta majetku v \u00fa\u010detn\u00edm programu Money S3. Na kart\u011b na prvn\u00ed pohled vid\u00edte, \u017ee majetek na kart\u011b je zaevidov\u00e1n jako dlouhodob\u00fd, vid\u00edte, jak se odepisuje jeho po\u0159izovac\u00ed cena i to, kdo z firmy ho m\u00e1 aktu\u00e1ln\u011b v u\u017e\u00edv\u00e1n\u00ed.<\/figcaption><\/figure>\n<h2>Hmotn\u00fd majetek vs. nehmotn\u00fd majetek<\/h2>\n<p><strong>Hmotn\u00fdm majetkem<\/strong> se rozum\u00ed fyzicky existuj\u00edc\u00ed majetek, nap\u0159. firemn\u00ed nemovitost, slu\u017eebn\u00ed auto, vybaven\u00ed kancel\u00e1\u0159\u00ed apod. <strong>Nehmotn\u00fdm majetkem<\/strong> jsou \u201a\u201aabstraktn\u00ed\u2018\u2018 aktiva \u2013 mohou to b\u00fdt nap\u0159. licence, pr\u00e1va nebo patenty.<\/p>\n<p>Jak hmotn\u00fd, tak nehmotn\u00fd majetek m\u016f\u017ee b\u00fdt <strong>kr\u00e1tkodob\u00fd <\/strong>nebo <strong>dlouhodob\u00fd.<\/strong> Kr\u00e1tkodob\u00fd majetek se v \u00fa\u010detnictv\u00ed definuje jako <strong>ob\u011b\u017en\u00fd majetek<\/strong>, p\u0159\u00edpadn\u011b se m\u016f\u017eete setkat tak\u00e9 s pojmem<strong> ob\u011b\u017en\u00e1 aktiva<\/strong>.<\/p>\n<p>Samostatnou kategorii majetku p\u0159edstavuje <strong>finan\u010dn\u00ed majetek \u2013 <\/strong>nespad\u00e1 ani pod hmotn\u00fd ani pod nehmotn\u00fd majetek. I finan\u010dn\u00ed majetek m\u016f\u017ee b\u00fdt <strong>dlouhodob\u00fd<\/strong> nebo <strong>kr\u00e1tkodob\u00fd<\/strong>.<\/p>\n<h2>Dlouhodob\u00fd majetek<\/h2>\n<p>U <strong>dlouhodob\u00e9ho majetku<\/strong> je zapot\u0159eb\u00ed d\u00e1t si pozor na to, jestli jej definujete podle z\u00e1kona o dani z p\u0159\u00edjmu, nebo podle z\u00e1kona o \u00fa\u010detnictv\u00ed. Da\u0148ov\u00e9 a \u00fa\u010detn\u00ed p\u0159edpisy vymezuj\u00ed dlouhodob\u00fd majetek odli\u0161n\u011b.<\/p>\n<p>Podle <strong>z\u00e1kona o dani z p\u0159\u00edjm\u016f <\/strong>se za<strong> dlouhodob\u00fd <\/strong>majetek pova\u017euje:<\/p>\n<ul>\n<li><strong>hmotn\u00fd<\/strong> majetek, je\u017e budete pou\u017e\u00edvat <strong>d\u00e9le ne\u017e 1 rok<\/strong><\/li>\n<li>a jeho po\u0159izovac\u00ed hodnota je <strong>vy\u0161\u0161\u00ed ne\u017e 80.000 K\u010d.<\/strong><\/li>\n<\/ul>\n<p><strong>Nehmotn\u00fd <\/strong>dlouhodob\u00fd majetek da\u0148ov\u00e9 p\u0159edpisy od roku 2021 neznaj\u00ed.<\/p>\n<p><strong>\u00da\u010detn\u00ed p\u0159edpisy <\/strong>pracuj\u00ed s dlouhodob\u00fdm majetkem takto:<\/p>\n<ul>\n<li>minim\u00e1ln\u00ed po\u0159izovac\u00ed cena dlouhodob\u00e9ho majetku stanovena nen\u00ed (\u00fa\u010detn\u00ed jednotka si ji ur\u010duje sama <strong>intern\u00ed sm\u011brnic\u00ed<\/strong>)<\/li>\n<li>a do <strong>dlouhodob\u00e9ho<\/strong> majetku m\u016f\u017eete za\u00fa\u010dtovat jak <strong>hmotn\u00fd, tak i nehmotn\u00fd majetek<\/strong>.<\/li>\n<\/ul>\n<p>Firmy v praxi \u010dasto ve sv\u00e9m \u00fa\u010detnictv\u00ed stanovuj\u00ed stejnou cenovou hranici pro hmotn\u00fd i nehmotn\u00fd majetek, se kterou pracuj\u00ed da\u0148ov\u00e9 p\u0159edpisy (tj. 80.000 K\u010d). \u00da\u010dtov\u00e1n\u00ed si t\u00edm zjednodu\u0161\u00ed.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>P\u0159\u00edklad:<\/strong>Po\u0159\u00edd\u00edte si do firmy <strong>software <\/strong>za 100.000 K\u010d. Va\u0161e intern\u00ed \u00fa\u010detn\u00ed sm\u011brnice kop\u00edruje da\u0148ov\u00e9 p\u0159edpisy a stanov\u00ed minim\u00e1ln\u00ed po\u0159izovac\u00ed hodnotu pro dlouhodob\u00fd majetek na hranici 80.000 K\u010d.<\/p>\n<p>N\u00e1klad na nov\u00fd software \u00fa\u010detn\u011b zaevidujete pod <strong>dlouhodob\u00fd nehmotn\u00fd majetek<\/strong> a \u00fa\u010detn\u011b ho budete odepisovat dle pravidel stanoven\u00fdch va\u0161\u00ed intern\u00ed \u00fa\u010detn\u00ed sm\u011brnic\u00ed. Da\u0148ov\u00e9 odpisy na n\u011bj v\u0161ak neuplat\u00edte a za\u0159ad\u00edte jej pod <strong>v\u00fddaje \u010di n\u00e1klady na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/strong><\/p>\n<\/div>\n<p>&gt;&gt; V\u00edce o tom, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/je-nutne-od-roku-2021-upravit-interni-smernici-pro-dlouhodoby-majetek\/\">jak spr\u00e1vn\u011b za\u00fa\u010dtovat dlouhodob\u00fd hmotn\u00fd i nehmotn\u00fd majetek, se do\u010dtete zde<\/a>.<\/p>\n<p>Definovat dlouhodob\u00fd majetek je d\u016fle\u017eit\u00e9 zejm\u00e9na kv\u016fli da\u0148ov\u00fdm a \u00fa\u010detn\u00edm odpis\u016fm. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-odpisy-dlouhodobeho-hmotneho-a-nehmotneho-majetku\/\">\u00da\u010detn\u00edm odpis\u016fm se v\u00edce v\u011bnujeme v tomto \u010dl\u00e1nku<\/a>, problematice <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-se-vyznat-v-odpisech-majetku-a-odpisovych-skupinach\/\">odpis\u016f majetku obecn\u011b jsme se zase v\u011bnovali zde<\/a>.<\/p>\n<p>A co s hmotn\u00fdm majetkem, kter\u00fd jste sice po\u0159\u00eddili levn\u011bji ne\u017e za 80.000 K\u010d, ale budete jej pou\u017e\u00edvat d\u00e9le ne\u017e rok? Polo\u017eku tohoto typu za\u00fa\u010dtujete jako tzv.<strong> drobn\u00fd dlouhodob\u00fd majetek. <\/strong>Typicky jsou to pracovn\u00ed stoly, notebooky nebo tisk\u00e1rny.<\/p>\n<h2>Kr\u00e1tkodob\u00fd majetek \/ ob\u011b\u017en\u00fd majetek<\/h2>\n<p>Kr\u00e1tkodob\u00fd majetek neboli <strong>ob\u011b\u017en\u00e1 aktiva <\/strong>je pak v\u0161echen ostatn\u00ed majetek, kter\u00fd nespl\u0148uje hranici po\u0159izovac\u00ed hodnoty dle \u00fa\u010detn\u00ed sm\u011brnice\/da\u0148ov\u00fdch p\u0159edpis\u016f a \u201a\u201aspot\u0159ebujete\u2018\u2018 jej b\u011bhem jednoho roku od jeho po\u0159\u00edzen\u00ed. Nap\u0159. v\u00fdrobce d\u011btsk\u00e9ho oble\u010den\u00ed si nakoup\u00ed l\u00e1tky na rok dop\u0159edu, ze kter\u00fdch bude postupn\u011b \u0161\u00edt.<\/p>\n<p>\u00da\u010detn\u00ed sm\u011brnice m\u016f\u017ee stanovit i <strong>doln\u00ed hranici<\/strong> pro evidenci kr\u00e1tkodob\u00e9ho majetku. M\u016f\u017ee to b\u00fdt nap\u0159. 10.000 K\u010d (cokoliv s po\u0159izovac\u00ed cenou pod tuto \u010d\u00e1stku se za\u00fa\u010dtuje jako <strong>okam\u017eit\u00e1 spot\u0159eba)<\/strong>.<\/p>\n<h2>Finan\u010dn\u00ed majetek<\/h2>\n<p>Finan\u010dn\u00ed majetek je pouze <strong>\u00fa\u010detn\u00ed pojem<\/strong>, z\u00e1kon o dani z p\u0159\u00edjmu se o n\u011bm nezmi\u0148uje. Jde o majetek podniku finan\u010dn\u00edho charakteru, typicky sem spadaj\u00ed cenn\u00e9 pap\u00edry, pod\u00edly v sestersk\u00fdch\/dce\u0159inn\u00fdch firm\u00e1ch, z\u00e1p\u016fj\u010dky nebo hotovost v pokladn\u011b.<\/p>\n<p><strong>Dlouhodob\u00fd<\/strong> finan\u010dn\u00ed majetek p\u0159edstavuje firemn\u00ed investici do budoucna (n\u011bkdy se proto setk\u00e1te i s pojmem <strong>investi\u010dn\u00ed majetek<\/strong>). Pod\u00edly v jin\u00fdch firm\u00e1ch nebo cenn\u00e9 pap\u00edry jsou typick\u00fdm p\u0159\u00edkladem dlouhodob\u00e9ho finan\u010dn\u00edho majetku.<\/p>\n<p><strong>Kr\u00e1tkodob\u00fd <\/strong>finan\u010dn\u00ed majetek m\u016f\u017ee b\u00fdt hotovost v pokladn\u011b nebo pen\u00edze na firemn\u00edm \u00fa\u010dtu.<\/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\/7935\">\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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7935\">\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>Investi\u010dn\u00ed majetek<\/h2>\n<p>Term\u00edn investi\u010dn\u00ed majetek stoj\u00ed <strong>mimo da\u0148ov\u00e9 i \u00fa\u010detn\u00ed p\u0159edpisy <\/strong>\u2013 jde o pojem, se kter\u00fdm se setk\u00e1te zejm\u00e9na v u\u010debnic\u00edch ekonomie.<\/p>\n<p>Investi\u010dn\u00ed majetek zahrnuje majetek svou povahou <strong>dlouhodob\u00fd<\/strong>, kter\u00fd je <strong>investic\u00ed do dal\u0161\u00edho rozvoje podnik\u00e1n\u00ed firmy.<\/strong> M\u016f\u017ee sem spadat nap\u0159.:<\/p>\n<ul>\n<li>dlouhodob\u00fd nemovit\u00fd majetek (nov\u00e9 s\u00eddlo firmy),<\/li>\n<li>dlouhodob\u00fd movit\u00fd majetek (nov\u00e9 slu\u017eebn\u00ed auto),<\/li>\n<li>dlouhodob\u00fd nehmotn\u00fd majetek (webov\u00e9 str\u00e1nky nebo e-shop na m\u00edru),<\/li>\n<li>dlouhodob\u00fd finan\u010dn\u00ed majetek (cenn\u00e9 pap\u00edry).<\/li>\n<\/ul>\n<p>Do investi\u010dn\u00edho majetku \u0159ad\u00ed ekonomov\u00e9 tak\u00e9 tzv. <strong>goodwill. <\/strong>To je <strong>hodnota zna\u010dky,<\/strong> tzv. brand value. Spad\u00e1 sem pozice firmy na trhu, jej\u00ed reputace, z\u00e1kaznick\u00e1 z\u00e1kladna, dobr\u00e9 jm\u00e9no a dal\u0161\u00ed ukazatele, kter\u00e9 nelze jednodu\u0161e kvantifikovat a mohou p\u0159edstavovat v\u00fdznamnou konkuren\u010dn\u00ed v\u00fdhodu.<\/p>\n<h2>Druhy majetku podniku \u2013 shrnut\u00ed<\/h2>\n<p>Pokud se v druz\u00edch majetku ztr\u00e1c\u00edte, pom\u016f\u017ee v\u00e1m na\u0161e tabulka:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center\"><strong>TYP MAJETKU<\/strong><\/td>\n<td style=\"text-align: center\" colspan=\"2\"><strong>VARIANTY<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center\" rowspan=\"2\"><strong>Hmotn\u00fd majetek<\/strong><\/td>\n<td>\n<ul>\n<li>Movit\u00fd (nap\u0159. v\u00fdrobn\u00ed stroj)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Nemovit\u00fd (nap\u0159. v\u00fdrobn\u00ed hala)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li>Dlouhodob\u00fd\n<ul>\n<li>odpisovan\u00fd dlouhodob\u00fd majetek (nap\u0159. v\u00fdrobn\u00ed stroj nebo i v\u00fdrobn\u00ed hala)<\/li>\n<li>drobn\u00fd dlouhodob\u00fd majetek (nap\u0159. notebook)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Kr\u00e1tkodob\u00fd\n<ul>\n<li>tzv. ob\u011b\u017en\u00fd majetek (nap\u0159. materi\u00e1l pot\u0159ebn\u00fd k v\u00fdrob\u011b)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>Nehmotn\u00fd majetek<\/strong><\/td>\n<td>\n<ul>\n<li>Dlouhodob\u00fd (nap\u0159. software)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Kr\u00e1tkodob\u00fd (nap\u0159. licence na p\u016fl roku)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>Finan\u010dn\u00ed majetek<\/strong><\/td>\n<td>\n<ul>\n<li>Dlouhodob\u00fd (nap\u0159. cenn\u00e9 pap\u00edry)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Kr\u00e1tkodob\u00fd (nap\u0159. pen\u00edze na \u00fa\u010dtu)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" rowspan=\"3\"><strong>Investi\u010dn\u00ed majetek<\/strong><\/td>\n<td>\n<ul>\n<li>Movit\u00fd (nap\u0159. v\u00fdrobn\u00ed linka)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Nemovit\u00fd (nap\u0159. nov\u00fd sklad)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li>Hmotn\u00fd (nap\u0159. nov\u00e9 s\u00eddlo firmy)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Nehmotn\u00fd (nap\u0159. pod\u00edl v jin\u00e9 firm\u011b)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center\">z povahy v\u011bci v\u017edy dlouhodob\u00fd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V z\u00e1sad\u011b plat\u00ed, \u017ee:<\/p>\n<ul>\n<li>z <strong>da\u0148ov\u00e9ho hlediska<\/strong> pot\u0159ebujete majetek rozd\u011blovat na <strong>kr\u00e1tkodob\u00fd a dlouhodob\u00fd<\/strong>, zejm\u00e9na proto, \u017ee dlouhodob\u00fd majetek si m\u016f\u017eete z dan\u00ed odepisovat po dobu v\u00edce let;<\/li>\n<li>z <strong>da\u0148ov\u00e9ho hlediska <\/strong>v\u00e1s zaj\u00edm\u00e1 pouze<strong> hmotn\u00fd<\/strong> majetek;<\/li>\n<li>z <strong>\u00fa\u010detn\u00edho hlediska <\/strong>se majetek podniku d\u011bl\u00ed na <strong>kr\u00e1tkodob\u00fd (ob\u011b\u017en\u00fd)<\/strong> a <strong>dlouhodob\u00fd<\/strong> \u2013 \u00fa\u010detn\u00ed definice dlouhodob\u00e9ho majetku se m\u016f\u017ee shodovat s da\u0148ovou, ale nemus\u00ed;<\/li>\n<li><strong>\u00fa\u010detn\u00ed <\/strong>p\u0159edpisy pracuj\u00ed i s <strong>nehmotn\u00fdm<\/strong> majetkem,<\/li>\n<li>zvl\u00e1\u0161tn\u00ed podkategori\u00ed je <strong>drobn\u00fd dlouhodob\u00fd majetek <\/strong>a tzv.<strong> okam\u017eit\u00e1 spot\u0159eba<\/strong>,<\/li>\n<li><strong>finan\u010dn\u00ed majetek<\/strong> p\u0159edstavuje finan\u010dn\u00ed n\u00e1roky a z\u00e1vazky a d\u011bl\u00edme ho rovn\u011b\u017e na <strong>dlouhodob\u00fd a kr\u00e1tkodob\u00fd,<\/strong><\/li>\n<li><strong>investi\u010dn\u00ed majetek<\/strong> je teoretick\u00e1 kategorie prol\u00ednaj\u00edc\u00ed se v\u0161emi druhy majetku, kter\u00e9 jsme dosud vyjmenovali a je v\u017edy dlouhodob\u00fd.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Komplikovan\u00e9 pr\u00e1vn\u00ed p\u0159edpisy nep\u0159ep\u00ed\u0161eme. Ale s evidenc\u00ed majetku v\u00e1m pom\u016f\u017ee\u00a0<a href=\"https:\/\/money.cz\/vlastnosti\/evidence-majetku-s3\/\">\u00fa\u010detn\u00ed program Money S3<\/a>. Vyzkou\u0161et si ho m\u016f\u017eete <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">zdarma<\/a>.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Co je to evidence majetku podniku \u00da\u010delem \u00fa\u010detn\u00ed evidence majetku podniku je, m\u00edt p\u0159ehled o tom, jak\u00fd m\u00e1 firma kapit\u00e1l, tzn. co v\u0161echno a v &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[88,288,372,89,289,109,207,97,202,110,378,371],"class_list":["post-7935","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-danove-odpisy","tag-evidence-majetku","tag-funkce-ucetniho-programu","tag-hmotny-majetek","tag-majetek-podniku","tag-movity-majetek","tag-nehmotny-majetek","tag-nemovity-majetek","tag-podvojne-ucetnictvi","tag-ucetni-odpisy","tag-ucetnictvi-a-danove-evidence-v-money-s3","tag-vyuziti-ucetniho-programu-ve-firme"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7935","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7935"}],"version-history":[{"count":17,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7935\/revisions"}],"predecessor-version":[{"id":14456,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7935\/revisions\/14456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7936"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}