{"id":8446,"date":"2025-03-12T13:48:35","date_gmt":"2025-03-12T12:48:35","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8446"},"modified":"2025-03-12T13:48:37","modified_gmt":"2025-03-12T12:48:37","slug":"dohadne-ucty","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dohadne-ucty\/","title":{"rendered":"Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed a pasivn\u00ed &#8211; kdy na nich \u00fa\u010dtujeme?"},"content":{"rendered":"<h2>Co jsou to dohadn\u00e9 \u00fa\u010dty?<\/h2>\n<p>Dohadn\u00e9 \u00fa\u010dty (neboli dohadn\u00e9 polo\u017eky) jsou n\u00e1strojem, kter\u00fd n\u00e1m umo\u017e\u0148uje za\u00fa\u010dtovat \u00fa\u010detn\u00ed p\u0159\u00edpady do obdob\u00ed, se kter\u00fdm souvis\u00ed, p\u0159esto\u017ee nem\u00e1me v\u0161echny pot\u0159ebn\u00e9 podklady, a proto <strong>nezn\u00e1me p\u0159esnou \u010d\u00e1stku<\/strong>. Problematika dohadn\u00fdch \u00fa\u010dt\u016f je zm\u00edn\u011bna v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#cast2-hlava2\" target=\"_blank\" rel=\"noopener\">\u00a7\u00a7 10 a 17 vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a> a <a href=\"https:\/\/www.mfcr.cz\/assets\/cs\/media\/Ucetnictvi_2016_Ceske-ucetni-standardy-pro-500-2002.pdf\" target=\"_blank\" rel=\"noopener\">\u010cesk\u00e9m \u00fa\u010detn\u00edm standardu \u010d. 017<\/a>.<\/p>\n<h2>Kdy pou\u017e\u00edv\u00e1me dohadn\u00e9 \u00fa\u010dty?<\/h2>\n<p>O dohadn\u00fdch polo\u017ek\u00e1ch mus\u00edme \u00fa\u010dtovat <strong>k\u00a0rozvahov\u00e9mu dni<\/strong>. Je mo\u017en\u00e9 \u00fa\u010dtovat i \u010dast\u011bji, nap\u0159\u00edklad na m\u011bs\u00ed\u010dn\u00ed b\u00e1zi, z\u00e1le\u017e\u00ed na tom, jak p\u0159esn\u00e9 \u00fadaje management v\u00a0pr\u016fb\u011bhu roku vy\u017eaduje. Zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed o dohadn\u00fdch polo\u017ek\u00e1ch by m\u011bl b\u00fdt pops\u00e1n ve vnit\u0159n\u00ed sm\u011brnici. Rozli\u0161ujeme dohadn\u00e9 \u00fa\u010dty aktivn\u00ed a pasivn\u00ed.<\/p>\n<h2>Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/h2>\n<p>O dohadn\u00e9 polo\u017ece aktivn\u00ed budeme \u00fa\u010dtovat v\u00a0p\u0159\u00edpad\u011b, \u017ee nem\u00e1me v\u0161echny pot\u0159ebn\u00e9 podklady k\u00a0\u00fa\u010detn\u00edmu p\u0159\u00edpadu, nezn\u00e1me p\u0159esnou \u010d\u00e1stku, a proto nem\u016f\u017eeme \u00fa\u010dtovat o pohled\u00e1vce. Typick\u00fdm p\u0159\u00edkladem je <strong>pojistn\u00e1 n\u00e1hrada od poji\u0161\u0165ovny<\/strong>. Dojde k\u00a0pojistn\u00e9 ud\u00e1losti, nen\u00ed pochyb o tom, \u017ee m\u00e1me n\u00e1rok na pojistnou n\u00e1hradu. Pokud poji\u0161\u0165ovna do konce \u00fa\u010detn\u00edho obdob\u00ed p\u0159esn\u011b nevy\u010d\u00edsl\u00ed jej\u00ed v\u00fd\u0161i, pak m\u00e1me d\u016fvod \u00fa\u010dtovat o dohadn\u00e9 polo\u017ece aktivn\u00ed. Na z\u00e1klad\u011b p\u0159edb\u011b\u017en\u00e9ho jedn\u00e1n\u00ed s\u00a0poji\u0161\u0165ovnou mus\u00edme co nejp\u0159esn\u011bji odhadnou o\u010dek\u00e1vanou pojistnou n\u00e1hradu, a tuto \u010d\u00e1stku n\u00e1sleduj\u00edc\u00edm zp\u016fsobem za\u00fa\u010dtovat.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed na dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/h3>\n<p><strong>K\u00a0rozvahov\u00e9mu dni <\/strong>budeme \u00fa\u010dtovat takto:<br \/>\nMD 38x dohadn\u00fd \u00fa\u010det aktivn\u00ed<br \/>\nD 6xx\u00a0 v\u00fdnos<\/p>\n<p>A\u017e obdr\u017e\u00edme podklady se\u00a0skute\u010dnou \u010d\u00e1stkou, m\u016f\u017eeme nam\u00edsto dohadn\u00e9 polo\u017eky za\u00fa\u010dtovat pohled\u00e1vku.\u00a0<strong>V\u00a0p\u0159\u00edpad\u011b, \u017ee n\u00e1\u0161 odhad byl p\u0159esn\u00fd<\/strong>, budeme \u00fa\u010dtovat takto:<br \/>\nMD 3xx pohled\u00e1vka<br \/>\nD 38x dohadn\u00fd \u00fa\u010det aktivn\u00ed<\/p>\n<p><strong>V\u00a0p\u0159\u00edpad\u011b, \u017ee skute\u010dn\u00e1 \u010d\u00e1stka je vy\u0161\u0161\u00ed ne\u017e dohadn\u00e1 polo\u017eka<\/strong>, budeme \u00fa\u010dtovat takto:<br \/>\nMD 3xx pohled\u00e1vka<br \/>\nD\u00a0\u00a0\u00a0 38x dohadn\u00fd \u00fa\u010det aktivn\u00ed<br \/>\nD\u20266xx\u00a0 v\u00fdnos (pro\u00fa\u010dtujeme rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<\/p>\n<p><strong>V\u00a0p\u0159\u00edpad\u011b, \u017ee<\/strong> <strong>skute\u010dn\u00e1 \u010d\u00e1stka je ni\u017e\u0161\u00ed ne\u017e dohadn\u00e1 polo\u017eka<\/strong>, budeme \u00fa\u010dtovat takto:<br \/>\nMD 3xx pohled\u00e1vka<br \/>\nMD 6xx\u00a0 v\u00fdnos (pro\u00fa\u010dtujeme rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<br \/>\nD\u00a0\u00a0\u00a0 38x dohadn\u00fd \u00fa\u010det aktivn\u00ed<\/p>\n<h3>P\u0159\u00edklady &#8211;\u00a0dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/h3>\n<p><u>P\u0159\u00edklad 1<\/u><\/p>\n<p>V\u00a0roce 2020 byla po\u0161kozena budova v\u00a0d\u016fsledku z\u00e1plavy. Jedn\u00e1 se o pojistnou ud\u00e1lost, k\u00a0rozvahov\u00e9mu dni v\u0161ak nebyla vy\u010d\u00edslena n\u00e1hrada \u0161kody od poji\u0161\u0165ovny. \u00da\u010detn\u00ed jednotka odhadla n\u00e1hradu \u0161kody na 50\u00a0000 K\u010d. 25.2.2021 poji\u0161\u0165ovna vy\u010d\u00edslila poji\u0161\u0165ovna n\u00e1hradu \u0161kody na 50\u00a0000 K\u010d. N\u00e1hrad byla vyplacena 3.3 2021.<\/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>31.12.2020<\/td>\n<td>50 000<\/td>\n<td>Dohadn\u00e1 polo\u017eka k\u00a0n\u00e1hrad\u011b \u0161kody<\/td>\n<td>388<\/td>\n<td>648<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>50 000<\/td>\n<td>Rozhodnut\u00ed poji\u0161\u0165ovny<\/td>\n<td>378<\/td>\n<td>388<\/td>\n<\/tr>\n<tr>\n<td>3.3.2021<\/td>\n<td>50 000<\/td>\n<td>\u00dahrada<\/td>\n<td>221<\/td>\n<td>378<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty:<\/p>\n<p>388 Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<br \/>\n378 Jin\u00e9 pohled\u00e1vky<br \/>\n648 Ostatn\u00ed provozn\u00ed v\u00fdnosy<br \/>\n221 Bankovn\u00ed \u00fa\u010det<\/p>\n<p><u>P\u0159\u00edklad 2<\/u><\/p>\n<p>V\u00a0roce 2020 byla po\u0161kozena budova v\u00a0d\u016fsledku z\u00e1plavy. Jedn\u00e1 se o pojistnou ud\u00e1lost, k\u00a0rozvahov\u00e9mu dni v\u0161ak nebyla vy\u010d\u00edslena n\u00e1hrada \u0161kody od poji\u0161\u0165ovny. \u00da\u010detn\u00ed jednotka odhadla n\u00e1hradu \u0161kody na 50\u00a0000 K\u010d. 25.2.2021 poji\u0161\u0165ovna vy\u010d\u00edslila poji\u0161\u0165ovna n\u00e1hradu \u0161kody na 60\u00a0000 K\u010d. N\u00e1hrad byla vyplacena 3.3 2021.<\/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>31.12.2020<\/td>\n<td>50 000<\/td>\n<td>Dohadn\u00e1 polo\u017eka k\u00a0n\u00e1hrad\u011b \u0161kody<\/td>\n<td>388<\/td>\n<td>648<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>50 000<\/td>\n<td>Rozhodnut\u00ed poji\u0161\u0165ovny<\/td>\n<td>378<\/td>\n<td>388<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>10 000<\/td>\n<td>Rozhodnut\u00ed poji\u0161\u0165ovny<\/td>\n<td>378<\/td>\n<td>648<\/td>\n<\/tr>\n<tr>\n<td>3.3.2021<\/td>\n<td>60 000<\/td>\n<td>\u00dahrada<\/td>\n<td>221<\/td>\n<td>378<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>P\u0159\u00edklad 3<\/u><\/p>\n<p>V\u00a0roce 2020 byla po\u0161kozena budova v\u00a0d\u016fsledku z\u00e1plavy. Jedn\u00e1 se o pojistnou ud\u00e1lost, k\u00a0rozvahov\u00e9mu dni v\u0161ak nebyla vy\u010d\u00edslena n\u00e1hrada \u0161kody od poji\u0161\u0165ovny. \u00da\u010detn\u00ed jednotka odhadla n\u00e1hradu \u0161kody na 50\u00a0000 K\u010d. 25.2.2021 poji\u0161\u0165ovna vy\u010d\u00edslila poji\u0161\u0165ovna n\u00e1hradu \u0161kody na 45\u00a0000 K\u010d. N\u00e1hrad byla vyplacena 3.3 2021.<\/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>31.12.2020<\/td>\n<td>50 000<\/td>\n<td>Dohadn\u00e1 polo\u017eka k\u00a0n\u00e1hrad\u011b \u0161kody<\/td>\n<td>388<\/td>\n<td>648<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>45 000<\/td>\n<td>Rozhodnut\u00ed poji\u0161\u0165ovny<\/td>\n<td>378<\/td>\n<td>388<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>5 000<\/td>\n<td>Rozhodnut\u00ed poji\u0161\u0165ovny<\/td>\n<td>648<\/td>\n<td>388<\/td>\n<\/tr>\n<tr>\n<td>3.3.2021<\/td>\n<td>45 000<\/td>\n<td>\u00dahrada<\/td>\n<td>221<\/td>\n<td>378<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/h2>\n<p>O dohadn\u00e9 polo\u017ece pasivn\u00ed budeme \u00fa\u010dtovat v\u00a0p\u0159\u00edpad\u011b, \u017ee nem\u00e1me v\u0161echny pot\u0159ebn\u00e9 podklady k\u00a0\u00fa\u010detn\u00edmu p\u0159\u00edpadu, nezn\u00e1me p\u0159esnou \u010d\u00e1stku, a proto nem\u016f\u017eeme \u00fa\u010dtovat o z\u00e1vazku. Typick\u00fdm p\u0159\u00edkladem jsou <strong>nevyfakturovan\u00e9 dod\u00e1vky<\/strong>. \u010castou jsou tvo\u0159eny dohadn\u00e9 polo\u017eky na spot\u0159ebu energi\u00ed. \u00da\u010detn\u00ed jednotka odeb\u00edr\u00e1 b\u011bhem roku elektrickou energii, vy\u00fa\u010dtov\u00e1n\u00ed v\u0161ak m\u016f\u017ee p\u0159ij\u00edt n\u011bkolik m\u011bs\u00edc\u016f po rozvahov\u00e9m dni. Mus\u00ed tedy k\u00a0rozvahov\u00e9mu dni odhadnout n\u00e1klady na energii a za\u00fa\u010dtovat dohadnou polo\u017eku.<\/p>\n<p>\u00da\u010dtuje se sem i <strong>n\u00e1hrada z odpov\u011bdnosti za zp\u016fsobenou \u0161kodu<\/strong> v p\u0159\u00edpadech, kdy nen\u00ed mo\u017eno k\u00a0rozvahov\u00e9mu dni stanovit p\u0159esnou v\u00fd\u0161i n\u00e1hrady, kterou bude muset \u00fa\u010detn\u00ed jednotka platit. Na dohadn\u00e9 \u00fa\u010dty pasivn\u00ed \u00fa\u010dtujeme i <strong>n\u00e1hradu za nevybranou dovolenou<\/strong>, vznikne-li na ni zam\u011bstnanci n\u00e1rok v\u00a0souladu se z\u00e1kon\u00edkem pr\u00e1ce a je jist\u00e9, \u017ee bude proplacena v p\u0159\u00ed\u0161t\u00edm roce. Co se t\u00fdk\u00e1 n\u00e1rok\u016f zam\u011bstnanc\u016f na <strong>odm\u011bny<\/strong>, budeme je mezi dohadn\u00e9 polo\u017eky \u00fa\u010dtovat pouze v\u00a0p\u0159\u00edpad\u011b, je-li k\u00a0rozvahov\u00e9mu dni jist\u00e9, \u017ee na odm\u011bny budou m\u00edt zam\u011bstnanci n\u00e1rok.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed na dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/h3>\n<p><strong>K\u00a0rozvahov\u00e9mu dni <\/strong>budeme \u00fa\u010dtovat takto:<br \/>\nMD 5xx n\u00e1klady (p\u0159\u00edpadn\u011b \u00fa\u010det z\u00e1sob \u010di majetku)<br \/>\nD \u00a038x dohadn\u00fd \u00fa\u010det pasivn\u00ed<\/p>\n<p>A\u017e obdr\u017e\u00edme pot\u0159ebn\u00e9 podklady a zjist\u00edme skute\u010dnou \u010d\u00e1stku, m\u016f\u017eeme nam\u00edsto dohadn\u00e9 polo\u017eky za\u00fa\u010dtovat z\u00e1vazek. <strong>V\u00a0p\u0159\u00edpad\u011b, \u017ee n\u00e1\u0161 odhad byl p\u0159esn\u00fd<\/strong>, budeme \u00fa\u010dtovat takto:<br \/>\nMD 38x dohadn\u00fd \u00fa\u010det pasivn\u00ed<br \/>\nD \u00a0\u00a03xx z\u00e1vazek<\/p>\n<p><strong>V\u00a0p\u0159\u00edpad\u011b, \u017ee skute\u010dn\u00e1 \u010d\u00e1stka je vy\u0161\u0161\u00ed ne\u017e dohadn\u00e1 polo\u017eka<\/strong>, budeme \u00fa\u010dtovat takto:<br \/>\nMD 38x dohadn\u00fd \u00fa\u010det pasivn\u00ed<br \/>\nMD 5xx n\u00e1klady (p\u0159\u00edpadn\u011b \u00fa\u010det z\u00e1sob \u010di majetku, pro\u00fa\u010dtujeme rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<br \/>\nD\u00a0\u00a0\u00a0 3xx z\u00e1vazek<\/p>\n<p><strong>V\u00a0p\u0159\u00edpad\u011b, \u017ee skute\u010dn\u00e1 \u010d\u00e1stka je ni\u017e\u0161\u00ed ne\u017e dohadn\u00e1 polo\u017eka<\/strong>, budeme \u00fa\u010dtovat takto:<br \/>\nMD 38x dohadn\u00fd \u00fa\u010det pasivn\u00ed<br \/>\nD\u00a0\u00a0\u00a0 3xx z\u00e1vazek<br \/>\nD\u00a0\u00a0\u00a0 5xx n\u00e1klady (p\u0159\u00edpadn\u011b \u00fa\u010det z\u00e1sob \u010di majetku, pro\u00fa\u010dtujeme rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<\/p>\n<h3>P\u0159\u00edklady &#8211;\u00a0dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/h3>\n<p><u>P\u0159\u00edklad 4<\/u><\/p>\n<p>\u00da\u010detn\u00ed jednotka neobdr\u017eela k\u00a0rozvahov\u00e9mu dni vy\u00fa\u010dtov\u00e1n\u00ed za odb\u011br elektrick\u00e9 energie v\u00a0roce 2020. \u00da\u010detn\u00ed jednotka odhadla n\u00e1klady na energii na 500\u00a0000 K\u010d. 25.2.2021 obdr\u017eela fakturu na 500\u00a0000 K\u010d. Faktura byla uhrazena p\u0159evodem 3.3.2021.<\/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>31.12.2020<\/td>\n<td>500 000<\/td>\n<td>Dohadn\u00e1 polo\u017eka<\/td>\n<td>502<\/td>\n<td>389<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>500 000<\/td>\n<td>P\u0159ijat\u00e1 faktura<\/td>\n<td>389<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>3.3.2021<\/td>\n<td>500 000<\/td>\n<td>\u00dahrada<\/td>\n<td>321<\/td>\n<td>221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty:<\/p>\n<p>389 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<br \/>\n321 Z\u00e1vazky z\u00a0obchodn\u00edch vztah\u016f<br \/>\n502 Spot\u0159eba energie<br \/>\n221 Bankovn\u00ed \u00fa\u010det<\/p>\n<p><u>P\u0159\u00edklad 5<\/u><\/p>\n<p>\u00da\u010detn\u00ed jednotka neobdr\u017eela k\u00a0rozvahov\u00e9mu dni vy\u00fa\u010dtov\u00e1n\u00ed za odb\u011br elektrick\u00e9 energie v\u00a0roce 2020. \u00da\u010detn\u00ed jednotka odhadla n\u00e1klady na energii na 500\u00a0000 K\u010d. 25.2.2021 obdr\u017eela fakturu na 510\u00a0000 K\u010d. Faktura byla uhrazena p\u0159evodem 3.3.2021.<\/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>31.12.2020<\/td>\n<td>500 000<\/td>\n<td>Dohadn\u00e1 polo\u017eka<\/td>\n<td>502<\/td>\n<td>389<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>500 000<\/td>\n<td>P\u0159ijat\u00e1 faktura<\/td>\n<td>389<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>10 000<\/td>\n<td>P\u0159ijat\u00e1 faktura<\/td>\n<td>502<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>3.3.2021<\/td>\n<td>510 000<\/td>\n<td>\u00dahrada<\/td>\n<td>321<\/td>\n<td>221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>P\u0159\u00edklad 6<\/u><\/p>\n<p>\u00da\u010detn\u00ed jednotka neobdr\u017eela k\u00a0rozvahov\u00e9mu dni vy\u00fa\u010dtov\u00e1n\u00ed za odb\u011br elektrick\u00e9 energie v\u00a0roce 2020. \u00da\u010detn\u00ed jednotka odhadla n\u00e1klady na energii na 500\u00a0000 K\u010d. 25.2.2021 obdr\u017eela fakturu na 480\u00a0000 K\u010d. Faktura byla uhrazena p\u0159evodem 3.3.2021.<\/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>31.12.2020<\/td>\n<td>500 000<\/td>\n<td>Dohadn\u00e1 polo\u017eka<\/td>\n<td>502<\/td>\n<td>389<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>480 000<\/td>\n<td>P\u0159ijat\u00e1 faktura<\/td>\n<td>389<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>25.2.2021<\/td>\n<td>20 000<\/td>\n<td>P\u0159ijat\u00e1 faktura<\/td>\n<td>389<\/td>\n<td>502<\/td>\n<\/tr>\n<tr>\n<td>3.3.2021<\/td>\n<td>480 000<\/td>\n<td>\u00dahrada<\/td>\n<td>321<\/td>\n<td>221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Vyk\u00e1z\u00e1n\u00ed dohadn\u00fdch \u00fa\u010dt\u016f v rozvaze<\/h2>\n<p><strong>Dohadn\u00e9 polo\u017eky aktivn\u00ed<\/strong> budeme v\u00a0rozvaze vykazovat:<\/p>\n<ul>\n<li>mezi kr\u00e1tkodob\u00fdmi pohled\u00e1vkami, v\u00a0p\u0159\u00edpad\u011b \u017ee jejich doba splatnosti nebude k\u00a0rozvahov\u00e9mu dni del\u0161\u00ed ne\u017e jeden rok<\/li>\n<li>mezi dlouhodob\u00fdmi pohled\u00e1vkami, v\u00a0p\u0159\u00edpad\u011b \u017ee jejich doba splatnosti bude k\u00a0rozvahov\u00e9mu dni del\u0161\u00ed ne\u017e jeden rok<\/li>\n<\/ul>\n<p><strong>Dohadn\u00e9 polo\u017eky pasivn\u00ed <\/strong>budeme v\u00a0rozvaze vykazovat:<\/p>\n<ul>\n<li>mezi kr\u00e1tkodob\u00fdmi z\u00e1vazky, v\u00a0p\u0159\u00edpad\u011b \u017ee jejich doba splatnosti nebude k\u00a0rozvahov\u00e9mu dni del\u0161\u00ed ne\u017e jeden rok<\/li>\n<li>mezi dlouhodob\u00fdmi z\u00e1vazky, v\u00a0p\u0159\u00edpad\u011b \u017ee jejich doba splatnosti bude k\u00a0rozvahov\u00e9mu dni del\u0161\u00ed ne\u017e jeden rok<\/li>\n<\/ul>\n<h2>Dohadn\u00e9 \u00fa\u010dty v\u00a0ciz\u00ed m\u011bn\u011b<\/h2>\n<p>Dohadn\u00e9 polo\u017eky vytvo\u0159en\u00e9 v\u00a0ciz\u00ed m\u011bn\u011b se p\u0159epo\u010d\u00edt\u00e1vaj\u00ed na koruny stejn\u011b jako b\u011b\u017en\u00e9 cizom\u011bnov\u00e9 pohled\u00e1vky a z\u00e1vazky. Podrobn\u011b se t\u00e9to problematice v\u011bnuje <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-18-a\/\" target=\"_blank\" rel=\"noopener\">Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I-18.<\/a><\/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\/8446\">\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\/8446\">\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>Da\u0148ov\u00e9 souvislosti \u00fa\u010dtov\u00e1n\u00ed dohadn\u00fdch polo\u017eek<\/h2>\n<p>Prob\u00edh\u00e1-li \u00fa\u010dtov\u00e1n\u00ed o dohadn\u00fdch polo\u017ek\u00e1ch v\u00a0souladu s\u00a0\u00fa\u010detn\u00edmi p\u0159edpisy, je jejich dopad na n\u00e1klady\/v\u00fdnosy \u201e<strong>da\u0148ov\u011b \u00fa\u010dinn\u00fd<\/strong>\u201c, to plat\u00ed i pro pro\u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edpadn\u00fdch rozd\u00edl\u016f mezi odhadem a skute\u010dnost\u00ed v\u00a0n\u00e1sleduj\u00edc\u00edm \u00fa\u010detn\u00edm obdob\u00ed (v\u00fdjimkou jsou situace, kdy tvo\u0159\u00edme dohadn\u00e9 polo\u017eky v\u00a0souvislosti s \u201eneda\u0148ov\u00fdmi\u201c n\u00e1klady\/v\u00fdnosy). Nem\u011blo by v\u0161ak doch\u00e1zet ke\u00a0zneu\u017eit\u00ed dohadn\u00fdch polo\u017eek pro manipulaci hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku. V\u00fd\u0161i dohadn\u00e9 polo\u017eky je v\u017edy pot\u0159eba dolo\u017eit podp\u016frn\u00fdmi v\u00fdpo\u010dty.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Na dohadn\u00fdch \u00fa\u010dtech budeme k\u00a0rozvahov\u00e9mu dni \u00fa\u010dtovat o \u00fa\u010detn\u00edch p\u0159\u00edpadech, ke kter\u00fdm nem\u00e1me v\u0161echny pot\u0159ebn\u00e9 podklady, a proto nezn\u00e1me jejich p\u0159esnou \u010d\u00e1stku. Pokud bychom v\u0161echny podklady m\u011bli, \u00fa\u010dtovali bychom o b\u011b\u017en\u00fdch pohled\u00e1vk\u00e1ch nebo z\u00e1vazc\u00edch. Dohadn\u00e9 polo\u017eky tvo\u0159en\u00e9 v\u00a0ciz\u00ed m\u011bn\u011b podl\u00e9haj\u00ed kurzov\u00e9mu p\u0159epo\u010dtu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co jsou to dohadn\u00e9 \u00fa\u010dty? Dohadn\u00e9 \u00fa\u010dty (neboli dohadn\u00e9 polo\u017eky) jsou n\u00e1strojem, kter\u00fd n\u00e1m umo\u017e\u0148uje za\u00fa\u010dtovat \u00fa\u010detn\u00ed p\u0159\u00edpady do obdob\u00ed, se kter\u00fdm souvis\u00ed, p\u0159esto\u017ee nem\u00e1me &#8230;<\/p>\n","protected":false},"author":15,"featured_media":8448,"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":[300,265,99],"class_list":["post-8446","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-dohadne-ucty","tag-ucetni-uzaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8446","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=8446"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8446\/revisions"}],"predecessor-version":[{"id":8471,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8446\/revisions\/8471"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8448"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}