{"id":8250,"date":"2025-03-12T15:02:08","date_gmt":"2025-03-12T14:02:08","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8250"},"modified":"2025-04-15T10:41:39","modified_gmt":"2025-04-15T08:41:39","slug":"vyuziti-internich-smernic-v-danich-a-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/vyuziti-internich-smernic-v-danich-a-ucetnictvi\/","title":{"rendered":"Vyu\u017eit\u00ed intern\u00edch sm\u011brnic v dan\u00edch a \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>P\u0159\u00edklad vnitropodnikov\u00fdch (intern\u00edch) sm\u011brnic\u00ed, jejich\u017e existence je definov\u00e1na pr\u00e1vn\u00edmi p\u0159edpisy<\/h2>\n<h3>Vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice, zpracov\u00e1n\u00ed kter\u00fdch je definov\u00e1no z\u00e1konem o \u00fa\u010detnictv\u00ed<\/h3>\n<p>Nejprve zm\u00edn\u00edme n\u011bkter\u00e9 vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice, kter\u00e9 jsou definov\u00e1ny z\u00e1konem \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Zo\u00da). Jednou ze z\u00e1kladn\u00edch \u00fa\u010detn\u00edch vnitropodnikov\u00fdch (intern\u00edch) sm\u011brnic je sm\u011brnice, kter\u00e1 se zab\u00fdv\u00e1 ob\u011bhem \u00fa\u010detn\u00edch doklad\u016f. Tato sm\u011brnice postihuje \u010dasov\u00fd \u00fasek od p\u0159ijet\u00ed \u010di vystaven\u00ed \u010dasov\u00e9ho dokladu a\u017e po jeho archivaci. V\u00a0t\u00e9to souvislosti je nutn\u00e9 zd\u016fraznit p\u0159edev\u0161\u00edm vymezen\u00ed odpov\u011bdnosti jednotliv\u00fdch pracovn\u00edk\u016f v\u00a0r\u00e1mci podnikatelsk\u00e9ho subjektu, kte\u0159\u00ed maj\u00ed na starosti zprocesov\u00e1n\u00ed \u00fa\u010detn\u00edch doklad\u016f v\u00a0p\u0159\u00edslu\u0161n\u00e9m \u010dasov\u00e9m okam\u017eiku. Velmi d\u016fle\u017eitou sou\u010d\u00e1st\u00ed je definov\u00e1n\u00ed pracovn\u00edka, kter\u00fd bude m\u00edt ve sv\u00e9 odpov\u011bdnosti vymezen\u00ed, resp. kontrolu v\u011bcn\u00e9 a form\u00e1ln\u00ed spr\u00e1vnosti konkr\u00e9tn\u00edho dokladu. Z\u00a0hlediska ob\u011bhu \u00fa\u010detn\u00edch doklad\u016f je zcela z\u00e1sadn\u00ed vymezen\u00ed osoby, kter\u00e1 sv\u00fdm podpisem deklaruje, \u017ee \u00fadaje na dokladu uveden\u00e9 koresponduj\u00ed se skute\u010dnost\u00ed. Ve vazb\u011b na to je dal\u0161\u00ed d\u016fle\u017eitou osobou takov\u00e1, kter\u00e1 je odpov\u011bdn\u00e1 za za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho dokladu.<\/p>\n<p>Pam\u011btn\u00edci si vzpom\u00ednaj\u00ed, \u017ee v\u00a090. letech 20. stolet\u00ed byla definov\u00e1na a pou\u017e\u00edv\u00e1na tzv. z\u00e1vazn\u00e1 \u00fa\u010dtov\u00e1 osnova, kter\u00e1 obsahovala v\u00a0r\u00e1mci sv\u00e9 struktury \u00fa\u010dtov\u00e9 t\u0159\u00eddy, \u00fa\u010dtov\u00e9 skupiny a syntetick\u00e9 \u00fa\u010dty. \u00da\u010detn\u00ed jednotka d\u00e1le rozpracovala tuto \u00fa\u010dtovou osnovu a\u017e na \u00farove\u0148 analytick\u00fdch \u00fa\u010dt\u016f do podoby tzv. \u00fa\u010dtov\u00e9ho rozvrhu. Od po\u010d\u00e1tku tohoto mil\u00e9nia byla z\u00e1vazn\u00e1 \u00fa\u010dtov\u00e1 osnova nahrazena sm\u011brnou \u00fa\u010dtovou osnovou, kter\u00e1 obsahuje v\u00a0r\u00e1mci sv\u00e9 struktury pouze \u00fa\u010dtov\u00e9 t\u0159\u00eddy a \u00fa\u010dtov\u00e9 skupiny. \u00da\u010detn\u00ed jednotka, kter\u00e1 nevede \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu (tj. vede \u00fa\u010detnictv\u00ed v\u00a0pln\u00e9m rozsahu), tedy rozpracuje sm\u011brnou \u00fa\u010dtovou osnovu do podoby \u00fa\u010dtov\u00e9ho rozvrhu, kter\u00fd obsahuje nav\u00edc \u00fa\u010dty syntetick\u00e9 a \u00fa\u010dty analytick\u00e9. V\u00a0r\u00e1mci vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice je proto nutn\u00e9 definovat proces vytv\u00e1\u0159en\u00ed \u00fa\u010detn\u00edho rozvrhu a tak\u00e9 osobu, kter\u00e1 je za jeho vyhotoven\u00ed pro ka\u017ed\u00e9 \u00fa\u010detn\u00ed obdob\u00ed odpov\u011bdn\u00e1.<\/p>\n<p>Dal\u0161\u00ed d\u016fle\u017eitou vnitropodnikovou (intern\u00ed) sm\u011brnic\u00ed je sm\u011brnice, kter\u00e1 definuje pou\u017eit\u00ed \u00fa\u010detn\u00edho kurzu. \u00da\u010detn\u00ed kurz m\u00e1 podobu bu\u010f aktu\u00e1ln\u00edho (denn\u00edho) kurzu vyhla\u0161ovan\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou nebo tzv. pevn\u00e9ho kurzu, kter\u00fd je pou\u017e\u00edv\u00e1n po ur\u010dit\u00fd \u010dasov\u00fd \u00fasek (nejd\u00e9le po dobu \u00fa\u010detn\u00edho obdob\u00ed). Ve vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnici je tak definov\u00e1no \u00fa\u010detn\u00ed jednotkou, jak\u00fd syst\u00e9m \u00fa\u010detn\u00edho kurzu v\u00a0dan\u00e9m \u00fa\u010detn\u00edm obdob\u00ed pou\u017e\u00edv\u00e1.<\/p>\n<p>Nesm\u00edrn\u011b d\u016fle\u017eitou vnitropodnikovou (intern\u00ed) sm\u011brnic\u00ed je sm\u011brnice, kter\u00e1 upravuje syst\u00e9m \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho odpisov\u00e1n\u00ed majetkov\u00fdch slo\u017eek ve firm\u011b. Z\u00a0hlediska \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed se jedn\u00e1 p\u0159edev\u0161\u00edm o definov\u00e1n\u00ed nastaven\u00ed \u010dasov\u00fdch nebo v\u00fdkonov\u00fdch odpis\u016f pro jednotliv\u00e9 druhy majetkov\u00fdch slo\u017eek. Konkr\u00e9tn\u011b se tedy v\u00a0p\u0159\u00edpad\u011b \u010dasov\u00fdch odpis\u016f jedn\u00e1 o informaci, zda \u00fa\u010detn\u00ed jednotka \u00fa\u010detn\u011b odpisuje majetkov\u00e9 slo\u017eky na denn\u00ed nebo m\u011bs\u00ed\u010dn\u00ed b\u00e1zi. Ve vazb\u011b na tuto skute\u010dnost se jedn\u00e1 o definici toho, zda podnikatelsk\u00fd subjekt odepisuje po\u010d\u00ednaje dnem (m\u011bs\u00edcem) za\u0159azen\u00ed \u010di dnem (m\u011bs\u00edcem) n\u00e1sleduj\u00edc\u00edm po dni (m\u011bs\u00edci) za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed. Krom\u011b jin\u00e9ho se ve vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnici objevuje informace o tom, zda firma vyu\u017e\u00edv\u00e1 metody tzv. komponentn\u00edho odpisov\u00e1n\u00ed nebo tzv. zbytkov\u00e9 hodnoty.<\/p>\n<p>Z\u00a0hlediska da\u0148ov\u00e9ho odpisov\u00e1n\u00ed je nutn\u00e9 respektovat povinnosti 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), kter\u00e9 se t\u00fdkaj\u00ed majetkov\u00fdch slo\u017eek podl\u00e9haj\u00edc\u00edch tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. Pokud p\u0159\u00edslu\u0161n\u00e1 majetkov\u00e1 slo\u017eka nespad\u00e1 do tohoto re\u017eimu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed, je mo\u017en\u00e9 p\u0159istoupit k\u00a0ro\u010dn\u00edmu da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. V\u00a0tomto smyslu umo\u017e\u0148uje ZDP odpisovat rovnom\u011brn\u00fdm nebo zrychlen\u00fdm zp\u016fsobem. Pr\u00e1v\u011b ve vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnici podnikatelsk\u00fd subjekt definuje zvolenou metodiku p\u0159\u00edslu\u0161n\u00e9ho odpisov\u00e1n\u00ed.<\/p>\n<h3 style=\"text-align: left\">Vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice, zpracov\u00e1n\u00ed kter\u00fdch je definov\u00e1no z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f<\/h3>\n<p>Z\u00a0hlediska ZDP je v \u00a7 6 odst. 7 p\u00edsm. b) a\u017e d) zam\u011bstnavateli definov\u00e1no pr\u00e1vo ur\u010dit pau\u0161\u00e1ln\u00ed n\u00e1hrady pro zam\u011bstnance. Dle \u00a7 6 odst. 8 ZDP plat\u00ed: \u201eHrad\u00ed-li zam\u011bstnavatel zam\u011bstnanci v\u00fddaje (n\u00e1hrady) podle odstavce 7 p\u00edsm. b) a\u017e d) pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou, pova\u017euj\u00ed se tyto v\u00fddaje za prok\u00e1zan\u00e9 do v\u00fd\u0161e pau\u0161\u00e1lu stanoven\u00e9ho zvl\u00e1\u0161tn\u00edmi p\u0159edpisy nebo pau\u0161\u00e1lu uveden\u00e9ho v\u00a0kolektivn\u00ed smlouv\u011b, ve vnit\u0159n\u00edm p\u0159edpise zam\u011bstnavatele, v\u00a0pracovn\u00ed nebo jin\u00e9 smlouv\u011b za p\u0159edpokladu, \u017ee v\u00fd\u0161e pau\u0161\u00e1lu byla zam\u011bstnavatelem prokazateln\u011b stanovena na z\u00e1klad\u011b kalkulace skute\u010dn\u00fdch v\u00fddaj\u016f. Stejn\u00fdm zp\u016fsobem postupuje zam\u011bstnavatel p\u0159i stanoven\u00ed pau\u0161\u00e1lu v\u00a0p\u0159\u00edpadech, kdy dojde ke zm\u011bn\u011b podm\u00ednek, za nich\u017e byl pau\u0161\u00e1l stanoven. Jde-li o pau\u0161\u00e1l za pou\u017eit\u00ed vlastn\u00edho n\u00e1\u0159ad\u00ed, za\u0159\u00edzen\u00ed a p\u0159edm\u011bt\u016f pot\u0159ebn\u00fdch pro v\u00fdkon pr\u00e1ce zam\u011bstnance, kter\u00e9 by jinak byly odpisov\u00e1ny, uzn\u00e1 se jen do v\u00fd\u0161e, v\u00a0jak\u00e9 by zam\u011bstnavatel uplat\u0148oval odpisy srovnateln\u00e9ho hmotn\u00e9ho majetku p\u0159i rovnom\u011brn\u00e9m odpisov\u00e1n\u00ed v\u00a0dal\u0161\u00edch letech odpisov\u00e1n\u00ed.<\/p>\n<h3>Vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice, zpracov\u00e1n\u00ed kter\u00fdch je definov\u00e1no Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/h3>\n<p>P\u0159\u00edkladem vnitropodnikov\u00fdch (intern\u00edch) sm\u011brnic definovan\u00fdch Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed Zo\u00da, je sm\u011brnice pro tvorbu a z\u00fa\u010dtov\u00e1n\u00ed rezerv, \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob nebo \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f. Rezervy jsou typick\u00fdm n\u00e1strojem respektov\u00e1n\u00ed z\u00e1sady opatrnosti v\u00a0\u00fa\u010detnictv\u00ed, v\u00a0p\u0159\u00edpad\u011b z\u00e1sob se jedn\u00e1 zejm\u00e9na o definov\u00e1n\u00ed syst\u00e9mu \u00fa\u010dtov\u00e1n\u00ed zp\u016fsobem A nebo B. V\u00a0p\u0159\u00edpad\u011b \u010dasov\u00e9ho rozli\u0161en\u00ed jde zejm\u00e9na o vymezen\u00ed skute\u010dnosti, jak\u00fdm zp\u016fsobem \u00fa\u010detn\u00ed jednotka \u010dasov\u011b rozli\u0161uje (zejm\u00e9na ve vazb\u011b na nev\u00fdznamn\u00e9 polo\u017eky a periodicky se opakuj\u00edc\u00ed platby).<\/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\/8250\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8250\">\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>P\u0159\u00edklad vnitropodnikov\u00fdch (intern\u00edch) sm\u011brnic\u00ed, jejich\u017e existence je doporu\u010dena pr\u00e1vn\u00edmi p\u0159edpisy<\/h2>\n<p>V\u00a0t\u00e9to skupin\u011b si jen zd\u016frazn\u011bme nejz\u00e1sadn\u011bj\u0161\u00ed vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice, jejich\u017e existence je doporu\u010dena pr\u00e1vn\u00edmi p\u0159edpisy. Jedn\u00e1 se zejm\u00e9na o oblast pohled\u00e1vek (tvorba a z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek, odpisy pohled\u00e1vek), dlouhodob\u00e9ho majetku (vstupn\u00ed cena, uveden\u00ed do u\u017e\u00edv\u00e1n\u00ed), kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek (pokladna, ceniny, bankovn\u00ed \u00fa\u010dty, \u00fav\u011brov\u00e9 bankovn\u00ed \u00fa\u010dty).<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice tvo\u0159\u00ed ned\u00edlnou sou\u010d\u00e1st podnikatelsk\u00e9 agendy, a to nejenom u \u00fa\u010detn\u00edch jednotek, ale i u fyzick\u00fdch osob bez podvojn\u00e9ho \u00fa\u010detnictv\u00ed. N\u011bkter\u00e9 vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice jsou definov\u00e1ny p\u0159\u00edmo jednotliv\u00fdmi z\u00e1konn\u00fdmi p\u0159edpisy, jin\u00e9 jsou pouze doporu\u010deny. Mezi nejzn\u00e1m\u011bj\u0161\u00ed vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice, kter\u00e9 vy\u017eaduj\u00ed z\u00e1konn\u00e9 p\u0159edpisy, pat\u0159\u00ed nap\u0159\u00edklad sm\u011brnice v\u00a0oblasti ob\u011bhu \u00fa\u010detn\u00edch doklad\u016f, \u00fa\u010dtov\u00e9ho rozvrhu, \u00fa\u010detn\u00edho kurzu, odpisov\u00e9ho pl\u00e1nu, pau\u0161\u00e1ln\u00edch n\u00e1hrad u zam\u011bstnanc\u016f, tvorby a z\u00fa\u010dtov\u00e1n\u00ed rezerv, \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f. Problematika vnitropodnikov\u00fdch (intern\u00edch) sm\u011brnic je velmi rozs\u00e1hl\u00e1. \u010cl\u00e1nek si kladl za c\u00edl pouze p\u0159ipomenout jejich v\u00fdznam a povinnost jejich vytv\u00e1\u0159en\u00ed.<\/p>\n<p><strong>Zdroje:<\/strong><\/p>\n<p>Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f<br \/>\nZ\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f<br \/>\nLOU\u0160A, Franti\u0161ek. Vnitropodnikov\u00e9 sm\u011brnice v\u00a0\u00fa\u010detnictv\u00ed, 7. aktualizovan\u00e9 vyd\u00e1n\u00ed; GRADA Publishing, a.s., 2018, 128 s., ISBN 978-80-271-0797-1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159\u00edklad vnitropodnikov\u00fdch (intern\u00edch) sm\u011brnic\u00ed, jejich\u017e existence je definov\u00e1na pr\u00e1vn\u00edmi p\u0159edpisy Vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnice, zpracov\u00e1n\u00ed kter\u00fdch je definov\u00e1no z\u00e1konem o \u00fa\u010detnictv\u00ed Nejprve zm\u00edn\u00edme n\u011bkter\u00e9 vnitropodnikov\u00e9 (intern\u00ed) &#8230;<\/p>\n","protected":false},"author":12,"featured_media":8251,"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":[296,99,295],"class_list":["post-8250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-dlouhodoby-majetek","tag-ucetnictvi","tag-uctova-osnova"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8250","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=8250"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8250\/revisions"}],"predecessor-version":[{"id":16984,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8250\/revisions\/16984"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8251"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}