{"id":10044,"date":"2024-11-28T08:53:02","date_gmt":"2024-11-28T07:53:02","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=10044"},"modified":"2024-12-02T12:10:17","modified_gmt":"2024-12-02T11:10:17","slug":"kurzovy-rozdil-uctovani","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/kurzovy-rozdil-uctovani\/","title":{"rendered":"Jak spr\u00e1vn\u011b \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly u pohled\u00e1vek a z\u00e1vazk\u016f?"},"content":{"rendered":"<p><b>Kurzov\u00fd rozd\u00edl &#8211; \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f p\u0159i \u00fahrad\u011b pohled\u00e1vek a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b, stejn\u011b jako kurzov\u00fdch rozd\u00edl\u016f u neuhrazen\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f k rozvahov\u00e9mu dni, pat\u0159\u00ed mezi b\u011b\u017en\u00e9 transakce \u00fa\u010detn\u00edch jednotek, kter\u00e9 v\u00fdznamn\u011b ovliv\u0148uj\u00ed hospod\u00e1\u0159sk\u00fd v\u00fdsledek firem. Jak\u00fd je princip jednotliv\u00fdch kurzov\u00fdch rozd\u00edl\u016f a jak se o nich \u00fa\u010dtuje? V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch si p\u0159edstav\u00edme jednotliv\u00e9 postupy.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kurzov\u00e9 rozd\u00edly vznikaj\u00ed kv\u016fli rozd\u00edl\u016fm v kurzech mezi r\u016fzn\u00fdmi obdob\u00edmi, kter\u00e9 se vztahuj\u00ed k jednotliv\u00fdm \u00fa\u010detn\u00edm p\u0159\u00edpad\u016fm. To znamen\u00e1, \u017ee pohled\u00e1vky a z\u00e1vazky mus\u00edme v\u017edy p\u0159epo\u010d\u00edtat <strong>podle aktu\u00e1ln\u00edho kurzu dan\u00e9 m\u011bny.<\/strong> U pohled\u00e1vek se p\u0159epo\u010det prov\u00e1d\u00ed v den vystaven\u00ed faktury, u z\u00e1vazk\u016f v den p\u0159ijet\u00ed faktury a tak\u00e9 v den jej\u00ed \u00fahrady, kdy m\u016f\u017ee b\u00fdt kurz odli\u0161n\u00fd. Tyto kurzov\u00e9 rozd\u00edly ovliv\u0148uj\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/vysledovka\/\" target=\"_blank\" rel=\"noopener\">hospod\u00e1\u0159sk\u00fd v\u00fdsledek.<\/a><\/span><\/p>\n<p><strong>P\u0159epo\u010det na \u010deskou m\u011bnu je nutn\u00fd p\u0159i \u00fa\u010dtov\u00e1n\u00ed:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pohled\u00e1vek a z\u00e1vazk\u016f,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">cenn\u00fdch pap\u00edr\u016f,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">cenin,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">deriv\u00e1t\u016f,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">valut,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pod\u00edl\u016f v obchodn\u00edch spole\u010dnostech,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">opravn\u00fdch polo\u017eek,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">rezerv vyj\u00e1d\u0159en\u00fdch v ciz\u00ed m\u011bn\u011b.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ka\u017ed\u00e1 firma si stanov\u00ed z\u00e1sady pro pou\u017e\u00edv\u00e1n\u00ed kurz\u016f a m\u016f\u017ee si vybrat z n\u00e1sleduj\u00edc\u00edch mo\u017enost\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>pevn\u00fd kurz<\/b><span style=\"font-weight: 400;\"> \u2013 platn\u00fd po ur\u010dit\u00e9 obdob\u00ed, kter\u00e9 ur\u010d\u00ed \u00fa\u010detn\u00ed jednotka, nebo<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>aktu\u00e1ln\u00ed (denn\u00ed) kurz, kurz vyhl\u00e1\u0161en\u00fd \u010cNB<\/b><span style=\"font-weight: 400;\"> \u2013 pou\u017eije se kurz platn\u00fd ke dni uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu nebo kurz platn\u00fd k p\u0159edch\u00e1zej\u00edc\u00edmu dni.<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-weight: 400;\">\u00da\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Podle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f existuje n\u011bkolik situac\u00ed, kdy v \u00fa\u010detnictv\u00ed vznikaj\u00ed kurzov\u00e9 rozd\u00edly. Prvn\u00ed z nich jsou kurzov\u00e9 rozd\u00edly<strong> p\u0159i \u00fahrad\u011b pohled\u00e1vek a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b.<\/strong> Vzhledem k tomu, \u017ee pohled\u00e1vky a z\u00e1vazky v ciz\u00ed m\u011bn\u011b jsou v \u010desk\u00e9m \u00fa\u010detnictv\u00ed vedeny v \u010desk\u00fdch korun\u00e1ch, je nutn\u00e9 jejich hodnotu p\u0159epo\u010d\u00edtat na \u010deskou m\u011bnu p\u0159i vzniku a p\u0159i \u00fahrad\u011b, pokud jsou uhrazeny ve stejn\u00e9m \u00fa\u010detn\u00edm obdob\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O t\u011bchto kurzov\u00fdch rozd\u00edlech se \u00fa\u010dtuje v\u00fdsledkov\u011b, tedy v p\u0159\u00edpad\u011b kurzov\u00e9 ztr\u00e1ty na <strong>vrub \u00fa\u010dtu skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady<\/strong> (obvykle \u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty) a v p\u0159\u00edpad\u011b kurzov\u00e9ho zisku <strong>ve prosp\u011bch \u00fa\u010dtu skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy<\/strong> (obvykle \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky).<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Nerealizovan\u00e9 kurzov\u00e9 rozd\u00edly<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nerealizovan\u00e9 kurzov\u00e9 rozd\u00edly vznikaj\u00ed <strong>p\u0159i p\u0159epo\u010dtu pohled\u00e1vek a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b k rozvahov\u00e9mu dni,<\/strong> tedy ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. Tyto rozd\u00edly se objevuj\u00ed, kdy\u017e \u00fa\u010detn\u00ed jednotka mus\u00ed p\u0159epo\u010d\u00edtat hodnotu t\u011bchto polo\u017eek podle aktu\u00e1ln\u00edho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k tomuto dni. Pokud je kurz k rozvahov\u00e9mu dni jin\u00fd ne\u017e kurz, kter\u00fd byl pou\u017eit p\u0159i vzniku pohled\u00e1vky nebo z\u00e1vazku, vznik\u00e1 nerealizovan\u00fd kurzov\u00fd zisk nebo ztr\u00e1ta. Tyto rozd\u00edly jsou \u00fa\u010dtov\u00e1ny v\u00fdsledkov\u011b, co\u017e znamen\u00e1, \u017ee ovliv\u0148uj\u00ed <strong>hospod\u00e1\u0159sk\u00fd v\u00fdsledek \u00fa\u010detn\u00ed jednotky<\/strong>, ale nejedn\u00e1 se o skute\u010dn\u00fd pohyb pen\u011bz.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00fdsledn\u00e1 rozd\u00edln\u00e1 \u010d\u00e1stka p\u0159edstavuje kurzov\u00fd zisk (pokud se hodnota pohled\u00e1vky zv\u00fd\u0161\u00ed nebo hodnota z\u00e1vazku sn\u00ed\u017e\u00ed) nebo kurzovou ztr\u00e1tu (pokud se hodnota pohled\u00e1vky sn\u00ed\u017e\u00ed nebo hodnota z\u00e1vazku zv\u00fd\u0161\u00ed). <strong>Kurzov\u00fd zisk a kurzov\u00e1 ztr\u00e1ta se v tomto p\u0159\u00edpad\u011b \u00fa\u010dtuj\u00ed v\u00fdsledkov\u011b,<\/strong> nej\u010dast\u011bji na \u00fa\u010dty 663 \u2013 Kurzov\u00fd zisk nebo 563 \u2013 Kurzov\u00e1 ztr\u00e1ta. Jakmile bude pohled\u00e1vka nebo z\u00e1vazek uhrazen v n\u00e1sleduj\u00edc\u00edm \u00fa\u010detn\u00edm obdob\u00ed, je d\u016fle\u017eit\u00e9 p\u0159i v\u00fdpo\u010dtu kurzov\u00e9ho rozd\u00edlu zohlednit hodnotu kurzov\u00e9ho rozd\u00edlu za\u00fa\u010dtovan\u00e9ho k posledn\u00edmu dni p\u0159edchoz\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Kurzov\u00e9 rozd\u00edly na konci roku<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Na konci \u00fa\u010detn\u00edho obdob\u00ed, obvykle k 31. prosinci, je nutn\u00e9 p\u0159epo\u010d\u00edtat v\u0161echny pohled\u00e1vky a z\u00e1vazky v ciz\u00ed m\u011bn\u011b podle aktu\u00e1ln\u00edho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky (\u010cNB) platn\u00e9ho k tomuto dni. Tento p\u0159epo\u010det m\u016f\u017ee v\u00e9st ke vzniku kurzov\u00fdch rozd\u00edl\u016f, kter\u00e9 se \u00fa\u010dtuj\u00ed v\u00fdsledkov\u011b.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Odpis z\u00e1vazk\u016f ve smyslu \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f se t\u00fdk\u00e1 situac\u00ed, kdy je t\u0159eba p\u0159epo\u010d\u00edtat hodnotu z\u00e1vazk\u016f <strong>v ciz\u00ed m\u011bn\u011b na \u010deskou m\u011bnu<\/strong> k ur\u010dit\u00e9mu datu, nap\u0159\u00edklad k rozvahov\u00e9mu dni. Tento p\u0159epo\u010det m\u016f\u017ee v\u00e9st ke vzniku kurzov\u00fdch rozd\u00edl\u016f, kter\u00e9 se \u00fa\u010dtuj\u00ed v\u00fdsledkov\u011b.<\/span><\/p>\n<div id=\"attachment_10045\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-10045\" class=\"size-large wp-image-10045\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/11\/kurzovni-rozdily-1-930x600.jpeg\" alt=\"kurzov\u00fd rozd\u00edl \u00fa\u010dtov\u00e1n\u00ed\" width=\"930\" height=\"600\" \/><p id=\"caption-attachment-10045\" class=\"wp-caption-text\">kurzov\u00fd rozd\u00edl \u00fa\u010dtov\u00e1n\u00ed<\/p><\/div>\n<h2><span style=\"font-weight: 400;\">Kurzov\u00e9 rozd\u00edly p\u0159\u00edklady<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Zde jsou n\u011bkter\u00e9 p\u0159\u00edklady kurzov\u00fdch rozd\u00edl\u016f:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pohled\u00e1vka<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Firma m\u00e1 pohled\u00e1vku ve v\u00fd\u0161i 10.000 EUR. P\u0159i vzniku pohled\u00e1vky byl kurz 25 CZK\/EUR, tak\u017ee hodnota pohled\u00e1vky byla 250.000 CZK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K 31. prosinci je kurz 26 CZK\/EUR. Nov\u00e1 hodnota pohled\u00e1vky je 260.000 CZK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Vznik\u00e1 nerealizovan\u00fd kurzov\u00fd zisk 10.000 CZK (260.000 CZK &#8211; 250.000 CZK), kter\u00fd se \u00fa\u010dtuje na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Z\u00e1vazek<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Firma m\u00e1 z\u00e1vazek ve v\u00fd\u0161i 5.000 USD. P\u0159i vzniku z\u00e1vazku byl kurz 22 CZK\/USD, tak\u017ee hodnota z\u00e1vazku byla 110.000 CZK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K 31. prosinci je kurz 21 CZK\/USD. Nov\u00e1 hodnota z\u00e1vazku je 105.000 CZK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Vznik\u00e1 nerealizovan\u00fd kurzov\u00fd zisk 5.000 CZK (110.000 CZK &#8211; 105.000 CZK), kter\u00fd se \u00fa\u010dtuje na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3>Kurzov\u00fd rozd\u00edl &#8211; \u00fa\u010dtov\u00e1n\u00ed:<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kurzov\u00fd zisk<\/b><span style=\"font-weight: 400;\"> se \u00fa\u010dtuje na \u00fa\u010det 663 \u2013 Kurzov\u00e9 zisky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kurzov\u00e1 ztr\u00e1ta \u00fa\u010dtov\u00e1n\u00ed: <\/b><span style=\"font-weight: 400;\">\u00fa\u010det 563 \u2013 Kurzov\u00e9 ztr\u00e1ty.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tento postup zaji\u0161\u0165uje, \u017ee \u00fa\u010detn\u00ed z\u00e1v\u011brka pod\u00e1v\u00e1 v\u011brn\u00fd a poctiv\u00fd obraz finan\u010dn\u00ed situace firmy k rozvahov\u00e9mu dni.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hodnoty majetku a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b se oce\u0148uj\u00ed v t\u011bchto kl\u00ed\u010dov\u00fdch okam\u017eic\u00edch podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563\" target=\"_blank\" rel=\"noopener\">\u00a7 24 odst. 2 z\u00e1kona o \u00fa\u010detnictv\u00ed:<\/a><\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Datum uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Konec rozvahov\u00e9ho dne<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Jin\u00fd okam\u017eik, k n\u011bmu\u017e se sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brka<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Majetek a z\u00e1vazky v ciz\u00ed m\u011bn\u011b se p\u0159epo\u010d\u00edt\u00e1vaj\u00ed na \u010deskou m\u011bnu podle kurzu devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou k datu uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu. Tyto polo\u017eky se tak\u00e9 p\u0159ece\u0148uj\u00ed<strong> podle kurzu \u010cNB ke konci rozvahov\u00e9ho dne,<\/strong> jak je uvedeno v \u00a7 4 odst. 12 z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Datum uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je d\u016fle\u017eit\u00fd jak z \u00fa\u010detn\u00edho, tak z da\u0148ov\u00e9ho hlediska, zejm\u00e9na na p\u0159elomu \u00fa\u010detn\u00edch obdob\u00ed. \u00da\u010detn\u00ed pravidla definuj\u00ed tento okam\u017eik na n\u011bkolika p\u0159\u00edkladech, nap\u0159\u00edklad v \u010cesk\u00e9m <a href=\"https:\/\/orangeacademy.cz\/clanky\/knihy-o-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00edm standardu pro podnikatele.<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Okam\u017eik uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu m\u016f\u017ee nastat nap\u0159\u00edklad:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dnem dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dnem vystaven\u00ed nebo p\u0159ijet\u00ed faktury,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">p\u0159i \u00fahrad\u011b dluhu a inkasu pohled\u00e1vky,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">postoupen\u00edm nebo vkladem pohled\u00e1vky,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">p\u0159evzet\u00edm dluhu p\u016fvodn\u00edm dlu\u017en\u00edkem,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vz\u00e1jemn\u00fdm zapo\u010dten\u00edm pohled\u00e1vek,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">p\u0159evodem z\u00e1loh na \u00fahradu pohled\u00e1vek a dluh\u016f.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Kurzov\u00fd rozd\u00edl &#8211; \u00fa\u010dtov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f p\u0159i \u00fahrad\u011b pohled\u00e1vek a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b, stejn\u011b jako kurzov\u00fdch rozd\u00edl\u016f u neuhrazen\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f k rozvahov\u00e9mu dni, pat\u0159\u00ed mezi b\u011b\u017en\u00e9 transakce \u00fa\u010detn\u00edch jednotek, kter\u00e9 v\u00fdznamn\u011b ovliv\u0148uj\u00ed hospod\u00e1\u0159sk\u00fd v\u00fdsledek firem. Jak\u00fd je princip jednotliv\u00fdch kurzov\u00fdch rozd\u00edl\u016f a jak se o nich \u00fa\u010dtuje? V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch si p\u0159edstav\u00edme [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":10046,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[166,310,54,147,17,8,25],"class_list":["post-10044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-finance","tag-penize","tag-podnikani","tag-tipy","tag-ucetnictvi","tag-vzdelavani","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak spr\u00e1vn\u011b \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly u pohled\u00e1vek a z\u00e1vazk\u016f?<\/title>\n<meta name=\"description\" content=\"Kurzov\u00fd rozd\u00edl \u2013 \u00fa\u010dtov\u00e1n\u00ed p\u0159i \u00fahrad\u011b pohled\u00e1vek a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b, pat\u0159\u00ed mezi b\u011b\u017en\u00e9 transakce \u00fa\u010detn\u00edch jednotek. 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Jak\u00fd je t\u011bchto rozd\u00edl\u016f?","breadcrumb":{"@id":"https:\/\/orangeacademy.cz\/clanky\/kurzovy-rozdil-uctovani\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/orangeacademy.cz\/clanky\/kurzovy-rozdil-uctovani\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/orangeacademy.cz\/clanky\/kurzovy-rozdil-uctovani\/#primaryimage","url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/11\/kurzovni-rozdily-2-scaled.jpeg","contentUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/11\/kurzovni-rozdily-2-scaled.jpeg","width":2560,"height":1623,"caption":"kurzov\u00fd rozd\u00edl \u00fa\u010dtov\u00e1n\u00ed"},{"@type":"BreadcrumbList","@id":"https:\/\/orangeacademy.cz\/clanky\/kurzovy-rozdil-uctovani\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/orangeacademy.cz\/clanky\/"},{"@type":"ListItem","position":2,"name":"Jak spr\u00e1vn\u011b \u00fa\u010dtovat kurzov\u00e9 rozd\u00edly u pohled\u00e1vek a z\u00e1vazk\u016f?"}]},{"@type":"WebSite","@id":"https:\/\/orangeacademy.cz\/clanky\/#website","url":"https:\/\/orangeacademy.cz\/clanky\/","name":"Blog Orange Academy","description":"Kurzy, rekvalifikace, lep\u0161\u00ed pr\u00e1ce i \u017eivot","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/orangeacademy.cz\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e","name":"Tereza Mal\u00edkov\u00e1","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","caption":"Tereza Mal\u00edkov\u00e1"},"url":"https:\/\/orangeacademy.cz\/clanky\/author\/drbohlavova\/"}]}},"_links":{"self":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/10044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/comments?post=10044"}],"version-history":[{"count":6,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/10044\/revisions"}],"predecessor-version":[{"id":10063,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/10044\/revisions\/10063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media\/10046"}],"wp:attachment":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media?parent=10044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/categories?post=10044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/tags?post=10044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}