{"id":8532,"date":"2025-03-12T14:16:53","date_gmt":"2025-03-12T13:16:53","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8532"},"modified":"2025-03-12T14:16:55","modified_gmt":"2025-03-12T13:16:55","slug":"uctovani-na-kapitalovych-uctech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-na-kapitalovych-uctech\/","title":{"rendered":"\u00da\u010dtov\u00e1n\u00ed na kapit\u00e1lov\u00fdch \u00fa\u010dtech"},"content":{"rendered":"<h2>Co je z\u00e1kladn\u00ed kapit\u00e1l<\/h2>\n<p>Z\u00e1kladn\u00ed kapit\u00e1l spole\u010dnosti p\u0159edstavuje souhrn v\u0161ech vklad\u016f do spole\u010dnosti (jmenovit\u00fdch hodnot akci\u00ed). U kapit\u00e1lov\u00fdch spole\u010dnost\u00ed je <strong>minim\u00e1ln\u00ed hranice z\u00e1kladn\u00edho kapit\u00e1lu<\/strong> stanovena <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-90\" target=\"_blank\" rel=\"noopener\">z\u00e1konem o obchodn\u00edch korporac\u00edch<\/a>. V\u00a0p\u0159\u00edpad\u011b akciov\u00e9 spole\u010dnosti je to 2 mil. K\u010d (nebo 80 tis. EUR), v\u00a0p\u0159\u00edpad\u011b spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm je minim\u00e1ln\u00ed v\u00fd\u0161e vkladu spole\u010dn\u00edka stanovena na 1 K\u010d.<\/p>\n<p><strong>\u00da\u010dtov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/strong><\/p>\n<p>O z\u00e1kladn\u00edm kapit\u00e1lu budeme \u00fa\u010dtovat ve skupin\u011b 41 (obvykle na \u00fa\u010dtu 411). Na odd\u011blen\u00fdch analytick\u00fdch \u00fa\u010dtech je pot\u0159eba sledovat z\u00e1kladn\u00ed kapit\u00e1l vytvo\u0159en\u00fd z\u00a0vklad\u016f a z\u00e1kladn\u00ed kapit\u00e1l vytvo\u0159en\u00fd ze zisku.<\/p>\n<p><strong>Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu<\/strong><\/p>\n<p>Bude-li doch\u00e1zet ke <strong>zv\u00fd\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu <\/strong>je pot\u0159eba a\u017e do doby z\u00e1pisu nov\u00e9 v\u00fd\u0161e z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku tyto \u010d\u00e1stky evidovat zvl\u00e1\u0161\u0165 (obvykle na \u00fa\u010dtu 419). Analytick\u00e9 \u00fa\u010dty se vedou podle jednotliv\u00fdch osob, kter\u00e9 se zav\u00e1zaly vlo\u017een\u00edm vkladu zv\u00fd\u0161it z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/h3>\n<p>Valn\u00e1 hromada spole\u010dn\u00edk\u016f Y s.r.o. schv\u00e1lila zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu o 500 tis. K\u010d z\u00a0nerozd\u011blen\u00e9ho zisku minul\u00fdch let.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010c\u00e1stka K\u010d<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>500 000<\/td>\n<td>Valn\u00e1 hromada rozhodla o zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>428<\/td>\n<td>419<\/td>\n<\/tr>\n<tr>\n<td>500 000<\/td>\n<td>Zm\u011bna byla zaps\u00e1na do obchodn\u00edho rejst\u0159\u00edku<\/td>\n<td>419<\/td>\n<td>411<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<br \/>\n411 Z\u00e1kladn\u00ed kapit\u00e1l<br \/>\n419 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu<br \/>\n428 Nerozd\u011blen\u00fd zisk minul\u00fdch let.<\/p>\n<h2>\u00c1\u017eio<\/h2>\n<p>Rozli\u0161ujeme emisn\u00ed a vkladov\u00e9 \u00e1\u017eio. \u00c1\u017eio \u00fa\u010dtujeme ve skupin\u011b 41 (obvykle na \u00fa\u010det 412). S\u00a0<strong>emisn\u00edm \u00e1\u017eiem <\/strong>se m\u016f\u017eeme setkat pouze v\u00a0akciov\u00e9 spole\u010dnosti. Emisn\u00ed \u00e1\u017eio p\u0159edstavuje:<\/p>\n<ul>\n<li>rozd\u00edl mezi emisn\u00edm kurzem akci\u00ed (cena, za kterou spole\u010dnost akcie vyd\u00e1v\u00e1) a jmenovitou hodnotou akci\u00ed nebo<\/li>\n<li>rozd\u00edl mezi cenou nepen\u011b\u017eit\u00e9ho vkladu (nap\u0159. auta, budovy atd.) a jmenovitou hodnotou akci\u00ed, kter\u00e9 maj\u00ed b\u00fdt vyd\u00e1ny akcion\u00e1\u0159i jako protipln\u011bn\u00ed.<\/li>\n<\/ul>\n<h3>Praktick\u00fd p\u0159\u00edklad \u2013 Emisn\u00ed \u00e1\u017eio<\/h3>\n<p>Y a.s. vydala 2 000 nov\u00fdch akci\u00ed. Jmenovit\u00e1 hodnota akcie byla stanovena na 1\u00a0000 K\u010d, emisn\u00ed kurz na 1\u00a0100 K\u010d.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010c\u00e1stka K\u010d<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2\u00a0000 000<\/td>\n<td>\u00dapis akci\u00ed \u2013 jmenovit\u00e1 hodnota (2\u00a0000 x 1\u00a0000)<\/td>\n<td>353<\/td>\n<td>419<\/td>\n<\/tr>\n<tr>\n<td>200 000<\/td>\n<td>\u00dapis akci\u00ed \u2013 emisn\u00ed \u00e1\u017eio (2\u00a0000 x 100)<\/td>\n<td>353<\/td>\n<td>412<\/td>\n<\/tr>\n<tr>\n<td>2\u00a0000 000<\/td>\n<td>Z\u00e1pis zv\u00fd\u0161en\u00e9ho z\u00e1kladn\u00edho kapit\u00e1lu do obch. rejst\u0159\u00edku<\/td>\n<td>419<\/td>\n<td>411<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<br \/>\n411 Z\u00e1kladn\u00ed kapit\u00e1l<br \/>\n412 Emisn\u00ed \u00e1\u017eio<br \/>\n419 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu<br \/>\n353 Pohled\u00e1vka za upsan\u00fd vlastn\u00ed kapit\u00e1l<\/p>\n<p>S\u00a0<strong>vkladov\u00fdm \u00e1\u017eiem<\/strong> se m\u016f\u017eeme setkat ve spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm. Vkladov\u00e9 \u00e1\u017eio p\u0159edstavuje rozd\u00edl mezi cenou nepen\u011b\u017eit\u00e9ho vkladu (nap\u0159. auta, budovy atd.) a v\u00fd\u0161\u00ed vkladu spole\u010dn\u00edka.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u2013 vkladov\u00e9 \u00e1\u017eio<\/h3>\n<p>Valn\u00e1 hromada spole\u010dn\u00edk\u016f Y s.r.o. rozhodla o zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu o 500 tis. K\u010d vkladem nov\u00e9ho spole\u010dn\u00edka. Spole\u010dn\u00edk vlo\u017e\u00ed do spole\u010dnosti stroj, kter\u00fd byl znalcem ocen\u011bn na 577 tis. K\u010d.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010c\u00e1stka K\u010d<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>500 000<\/td>\n<td>Rozhodnut\u00ed valn\u00e9 hromady o zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>353<\/td>\n<td>419<\/td>\n<\/tr>\n<tr>\n<td>77 000<\/td>\n<td>Vkladov\u00e9 \u00e1\u017eio (577\u00a0000 \u2013 500\u00a0000)<\/td>\n<td>353<\/td>\n<td>412<\/td>\n<\/tr>\n<tr>\n<td>500 000<\/td>\n<td>Z\u00e1pis zv\u00fd\u0161en\u00e9ho z\u00e1kladn\u00edho kapit\u00e1lu do obch. rejst\u0159\u00edku<\/td>\n<td>419<\/td>\n<td>411<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Popis pou\u017eit\u00fdch \u00fa\u010dtu je uveden v\u00fd\u0161e.<\/p>\n<h2>Co jsou kapit\u00e1lov\u00e9 fondy<\/h2>\n<p>Kapit\u00e1lov\u00e9 fondy jsou souhrnn\u00fdm ozna\u010den\u00edm pro velmi r\u016fznorod\u00e9 polo\u017eky vlastn\u00edho kapit\u00e1lu, jejich\u017e spole\u010dn\u00fdm znakem je to, \u017ee nejsou tvo\u0159eny ze zisku. Mezi kapit\u00e1lov\u00fdmi fondy jsou v\u00a0rozvaze vyk\u00e1z\u00e1ny tyto polo\u017eky:<\/p>\n<p><strong>Oce\u0148ovac\u00ed rozd\u00edly z\u00a0p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f<\/strong><\/p>\n<p>Zde \u00fa\u010dtujeme rozd\u00edly z\u00a0p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f na re\u00e1lnou hodnotu nebo z\u00a0p\u0159ecen\u011bn\u00ed ekvivalenc\u00ed. Podrobn\u00e9 informace k\u00a0\u00fa\u010dtov\u00e1n\u00ed t\u011bchto rozd\u00edl\u016f najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p27\" target=\"_blank\" rel=\"noopener\">\u00a7 27 odst. 6 a 7 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p51\" target=\"_blank\" rel=\"noopener\">\u00a7 51 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/a> a v\u00a0<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. 008<\/a>. \u010c\u00e1ste\u010dn\u011b jsme se t\u00e9to problematice v\u011bnovali v\u00a0jednom z\u00a0p\u0159edchoz\u00edch \u010dl\u00e1nku, kter\u00fd byl zam\u011b\u0159en na oblast <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/akcie-a-podily-jak-s-nimi-zachazet-v-ucetnictvi\/\">akci\u00ed a pod\u00edl\u016f.<\/a><\/p>\n<p><strong>Rozd\u00edly vypl\u00fdvaj\u00edc\u00ed z\u00a0p\u0159em\u011bn obchodn\u00edch korporac\u00ed<\/strong><\/p>\n<p>Jedn\u00e1 se o specifickou oblast, se kterou se v\u011bt\u0161ina \u00fa\u010detn\u00edch p\u0159i sv\u00e9 praxi nesetk\u00e1, proto se ji nebudeme bl\u00ed\u017ee v\u011bnovat ani v\u00a0tomto \u010dl\u00e1nku. Podrobn\u011bj\u0161\u00ed informace najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p14a\" target=\"_blank\" rel=\"noopener\">\u00a7 14a vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/a><\/p>\n<p><strong>Ostatn\u00ed kapit\u00e1lov\u00e9 fondy<\/strong><\/p>\n<p>Zde \u00fa\u010dtujeme nap\u0159\u00edklad:<\/p>\n<ul>\n<li>P\u0159\u00edplatky spole\u010dn\u00edk\u016f mimo z\u00e1kladn\u00ed kapit\u00e1l podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-90#f4589670\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o obchodn\u00edch korporac\u00edch (\u00a7 162 a n\u00e1sl.)<\/a>. Spole\u010dn\u00edk ve sv\u00e9m \u00fa\u010detnictv\u00ed navy\u0161uje o tento p\u0159\u00edplatek hodnotu sv\u00e9ho pod\u00edlu.<\/li>\n<li>Inventariza\u010dn\u00ed p\u0159ebytky neodpisovan\u00e9ho dlouhodob\u00e9ho majetku.<\/li>\n<\/ul>\n<p>V\u00a0minulosti se zde \u00fa\u010dtovaly i dary, to u\u017e v\u0161ak v\u00a0sou\u010dasnosti neplat\u00ed, podle aktu\u00e1ln\u00edch pravidel se dary \u00fa\u010dtuj\u00ed do v\u00fdnos\u016f.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed kapit\u00e1lov\u00fdch fond\u016f<\/h2>\n<p>O kapit\u00e1lov\u00fdch fondech \u00fa\u010dtujeme ve skupin\u011b 41, pro ka\u017ed\u00fd fond je pot\u0159eba v\u00e9st samostatn\u00fd analytick\u00fd \u00fa\u010det.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u2013 P\u0159\u00edplatek spole\u010dn\u00edk\u016f<\/h3>\n<p>Valn\u00e1 hromada spole\u010dn\u00edk\u016f Y s.r.o. rozhodla o tom, \u017ee spole\u010dn\u00edci vlo\u017e\u00ed do spole\u010dnosti p\u0159\u00edplatky v\u00a0celkov\u00e9 v\u00fd\u0161i 1 mil. K\u010d.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010c\u00e1stka K\u010d<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1 000 000<\/td>\n<td>Rozhodnut\u00ed valn\u00e9 hromady o p\u0159\u00edplatc\u00edch spole\u010dn\u00edk\u016f<\/td>\n<td>356<\/td>\n<td>413<\/td>\n<\/tr>\n<tr>\n<td>1\u00a0000 000<\/td>\n<td>P\u0159\u00edplatky byly zaplaceny p\u0159evodem<\/td>\n<td>221<\/td>\n<td>356<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<br \/>\n413\u00a0\u00a0\u00a0 Ostatn\u00ed kapit\u00e1lov\u00e9 fondy<br \/>\n356\u00a0\u00a0\u00a0 Pohled\u00e1vka za spole\u010dn\u00edky \u2013 p\u0159\u00edplatkov\u00e1 povinnost<br \/>\n221\u00a0\u00a0\u00a0 Bankovn\u00ed \u00fa\u010det<\/p>\n<h2>Fondy ze zisku<\/h2>\n<p>Tyto fondy spole\u010dnosti vytv\u00e1\u0159\u00ed z\u00a0\u010dist\u00e9ho zisku na z\u00e1klad\u011b po\u017eadavku z\u00e1kon\u016f, spole\u010densk\u00e9 smlouvy, stanov atd. \u00da\u010dtujeme ve skupin\u011b 42, najdeme tam nap\u0159. tyto polo\u017eky:<\/p>\n<p><strong>Rezervn\u00ed fond<\/strong><\/p>\n<p>V\u00a0minulosti jej povinn\u011b vytv\u00e1\u0159ely\u00a0<a href=\"https:\/\/cs.wikipedia.org\/wiki\/Akciov%C3%A1_spole%C4%8Dnost\" target=\"_blank\" rel=\"noopener\">akciov\u00e9 spole\u010dnosti<\/a>\u00a0a\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/spolecnost-s-rucenim-omezenym-jak-zalozit-s-r-o-krok-za-krokem\/\" target=\"_blank\" rel=\"noopener\">spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm<\/a>, nyn\u00ed ji\u017e tato povinnost neplat\u00ed (v\u00fdjimkou je tvorba rezervn\u00edho fondu ve specifick\u00fdch p\u0159\u00edpadech u akciov\u00e9 spole\u010dnosti). Spole\u010dnosti v\u0161ak mohou tvo\u0159it rezervn\u00ed fond dobrovoln\u011b a n\u00e1sledn\u011b jej pou\u017e\u00edt nap\u0159\u00edklad na \u00fahradu ztr\u00e1ty. Pokud by spole\u010dnost cht\u011bla prost\u0159edky z\u00a0rezervn\u00edho fondu rozd\u011blit mezi spole\u010dn\u00edky, mus\u00ed pamatovat na stejn\u00e1 omezen\u00ed vypl\u00fdvaj\u00edc\u00ed ze <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-90\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o obchodn\u00edch korporac\u00edch<\/a>, jako plat\u00ed p\u0159i v\u00fdplat\u011b zisku nebo jin\u00fdch vlastn\u00edch zdroj\u016f. Podrobn\u011b jsme se t\u011bmto omezen\u00edm v\u011bnovali v\u00a0jednom z\u00a0p\u0159edchoz\u00edch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/\">\u010dl\u00e1nk\u016f<\/a>.<\/p>\n<p><strong>Statut\u00e1rn\u00ed fondy<\/strong><\/p>\n<p>Jedn\u00e1 se o fondy tvo\u0159en\u00e9 v\u00a0souladu se spole\u010denskou smlouvou, zakladatelskou listinou nebo stanovami, kde b\u00fdv\u00e1 uvedeno, jak\u00fdm zp\u016fsobem se budou fondy tvo\u0159it, a na jak\u00e9 \u00fa\u010dely se mohou \u010derpat.<\/p>\n<p><strong>Ostatn\u00ed fondy<\/strong><\/p>\n<p>Za souhlasu valn\u00e9 hromady mohou spole\u010dnosti ze zisku tvo\u0159it i dal\u0161\u00ed fondy dle sv\u00fdch pot\u0159eb.<\/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\/8532\">\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\/8532\">\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>V\u00fdsledek b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/h2>\n<p>Do tohoto \u0159\u00e1dku rozvahy se p\u0159en\u00e1\u0161\u00ed <strong>v\u00fdsledek hospoda\u0159en\u00ed za \u00fa\u010detn\u00ed obdob\u00ed z\u00a0v\u00fdkazu zisku a ztr\u00e1ty<\/strong>. P\u0159i otev\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed je tato \u010d\u00e1stka za\u00fa\u010dtov\u00e1na jako v\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed ve skupin\u011b 43. Valn\u00e1 hromada by m\u011bla rozhodnout, jak bude s\u00a0t\u00edmto ziskem\/ztr\u00e1tou d\u00e1le nalo\u017eeno. Podrobn\u011b jsme se dan\u00e9 problematice v\u011bnovali v\u00a0jednom z\u00a0p\u0159edchoz\u00edch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/\">\u010dl\u00e1nk\u016f<\/a>.<\/p>\n<h2>V\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/h2>\n<p>O v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let \u00fa\u010dtujeme ve skupin\u011b 42. Pat\u0159\u00ed zde tyto polo\u017eky:<\/p>\n<p><strong>Nerozd\u011blen\u00fd zisk a neuhrazen\u00e1 ztr\u00e1ta minul\u00fdch let<\/strong><\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee valn\u00e1 hromada nerozhodne o rozd\u011blen\u00ed zisku\/\u00fahrad\u011b ztr\u00e1ty ve schvalovac\u00edm \u0159\u00edzen\u00ed, jsou tyto \u010d\u00e1stky p\u0159evedeny na \u00fa\u010det nerozd\u011blen\u00e9ho zisku\/neuhrazen\u00e9 ztr\u00e1ty. Podrobn\u011b jsme se problematice rozd\u011blen\u00ed zisku v\u011bnovali v\u00a0jednom z\u00a0p\u0159edchoz\u00edch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/\">\u010dl\u00e1nk\u016f<\/a>.<\/p>\n<p><strong>Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/strong><\/p>\n<p>O jin\u00e9m v\u00fdsledku hospoda\u0159en\u00ed budeme \u00fa\u010dtovat v\u00a0p\u0159\u00edpad\u011b:<\/p>\n<ul>\n<li>opravy v\u00fdznamn\u00fdch chyb ovliv\u0148uj\u00edc\u00edch n\u00e1klady a v\u00fdnosy minul\u00fdch obdob\u00ed,<\/li>\n<li>zm\u011bny metody a \u00fapravy \u00fadaj\u016f za p\u0159edchoz\u00ed srovnateln\u00e9 obdob\u00ed,<\/li>\n<li>zah\u00e1jen\u00ed \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani.<\/li>\n<\/ul>\n<p>N\u00e1pl\u0148 tohoto \u0159\u00e1dku rozvahy je v\u017edy pot\u0159eba <strong>vysv\u011btlit v\u00a0p\u0159\u00edloze<\/strong>. Valn\u00e1 hromada by m\u011bla rozhodnout, jak s\u00a0t\u00edmto ziskem\/ztr\u00e1tou nalo\u017eit, obdobn\u011b jako u b\u011b\u017en\u00e9ho zisku\/ztr\u00e1ty. Informace k\u00a0jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed, kter\u00e9 najdeme v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p15a\" target=\"_blank\" rel=\"noopener\">\u00a715a vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a>, jsou bohu\u017eel velmi stru\u010dn\u00e9. Podrobn\u011bj\u0161\u00ed informace najdeme v interpretac\u00edch N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-29-a\/\" target=\"_blank\" rel=\"noopener\">I-29<\/a> a <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-30-a\/\" target=\"_blank\" rel=\"noopener\">I-30<\/a>. Je v\u0161ak pot\u0159eba p\u0159ipomenout, \u017ee interpretace nejsou z\u00e1vazn\u00fdm pr\u00e1vn\u00edm stanoviskem, ale pouze n\u00e1zory odborn\u00edk\u016f.<\/p>\n<h2>Z\u00e1lohy na pod\u00edl na zisku<\/h2>\n<p>V\u00fd\u0161i vlastn\u00edho kapit\u00e1lu mohou sn\u00ed\u017eit z\u00e1lohy na pod\u00edl na zisku. Z\u00e1lohy na pod\u00edl na zisku lze vypl\u00e1cet jen na z\u00e1klad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\">mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> a p\u0159i spln\u011bn\u00ed dal\u0161\u00edch podm\u00ednek uveden\u00fdch <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-90\" target=\"_blank\" rel=\"noopener\">v\u00a0z\u00e1kon\u011b o obchodn\u00edch korporac\u00edch<\/a>. Podrobn\u011b jsme se z\u00e1lohami na zisk zab\u00fdvali v\u00a0tomto <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zalohy-na-podil-na-zisku-kdy-vyplacet-a-jak-uctovat\/\">\u010dl\u00e1nku<\/a>.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>P\u0159ed \u00fa\u010dtov\u00e1n\u00edm operac\u00ed na kapit\u00e1lov\u00fdch \u00fa\u010dtech bychom se m\u011bli sezn\u00e1mit nejen s\u00a0\u00fa\u010detn\u00ed legislativou, ale i s\u00a0pravidly vypl\u00fdvaj\u00edc\u00edmi ze z\u00e1kona o obchodn\u00edch korporac\u00edch. Je pot\u0159eba pamatovat i na to, \u017ee pravidla se mohou li\u0161it v\u00a0z\u00e1vislosti na typu obchodn\u00ed korporace<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je z\u00e1kladn\u00ed kapit\u00e1l Z\u00e1kladn\u00ed kapit\u00e1l spole\u010dnosti p\u0159edstavuje souhrn v\u0161ech vklad\u016f do spole\u010dnosti (jmenovit\u00fdch hodnot akci\u00ed). U kapit\u00e1lov\u00fdch spole\u010dnost\u00ed je minim\u00e1ln\u00ed hranice z\u00e1kladn\u00edho kapit\u00e1lu stanovena &#8230;<\/p>\n","protected":false},"author":15,"featured_media":8533,"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":[99,363,157,143],"class_list":["post-8532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku","tag-vlastni-kapital","tag-zakladni-kapital"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8532","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=8532"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8532\/revisions"}],"predecessor-version":[{"id":11300,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8532\/revisions\/11300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8533"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}