{"id":10563,"date":"2025-08-25T08:06:53","date_gmt":"2025-08-25T06:06:53","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=10563"},"modified":"2025-08-29T20:01:41","modified_gmt":"2025-08-29T18:01:41","slug":"dohadne-polozky","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/dohadne-polozky\/","title":{"rendered":"Dohadn\u00e9 polo\u017eky v praxi: Jak je \u00fa\u010dtovat?"},"content":{"rendered":"<p><b>Dohadn\u00e9 polo\u017eky p\u0159edstavuj\u00ed d\u016fle\u017eit\u00fd n\u00e1stroj \u00fa\u010detnictv\u00ed, kter\u00fd umo\u017e\u0148uje spr\u00e1vn\u00e9 \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f. Pou\u017e\u00edvaj\u00ed se tehdy, kdy\u017e \u00fa\u010detn\u00ed jednotka zn\u00e1 skute\u010dnost, \u017ee vznikl n\u00e1klad nebo v\u00fdnos, ale nem\u00e1 k dispozici p\u0159esnou \u010d\u00e1stku nebo doklad. V praxi se nej\u010dast\u011bji setk\u00e1v\u00e1me s dohadn\u00fdmi polo\u017ekami pasivn\u00edmi, kter\u00e9 se \u00fa\u010dtuj\u00ed na \u00fa\u010det 389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed.<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dec1c64f909\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dec1c64f909\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/dohadne-polozky\/#Kdy_se_v_praxi_vyuzivaji_dohadne_ucty\" >Kdy se v praxi vyu\u017e\u00edvaj\u00ed dohadn\u00e9 \u00fa\u010dty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/dohadne-polozky\/#Uctovani_dohadnych_polozek\" >\u00da\u010dtov\u00e1n\u00ed dohadn\u00fdch polo\u017eek<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/dohadne-polozky\/#Na_co_si_dat_pozor\" >Na co si d\u00e1t pozor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/dohadne-polozky\/#Rozdil_mezi_casovym_rozlisenim_a_dohadnymi_polozkami\" >Rozd\u00edl mezi \u010dasov\u00fdm rozli\u0161en\u00edm a dohadn\u00fdmi polo\u017ekami<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/dohadne-polozky\/#Dohadne_ucty_aktivni\" >Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/orangeacademy.cz\/clanky\/dohadne-polozky\/#Dohadne_ucty_pasivni\" >Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kdy_se_v_praxi_vyuzivaji_dohadne_ucty\"><\/span><span style=\"font-weight: 400;\">Kdy se v praxi vyu\u017e\u00edvaj\u00ed dohadn\u00e9 \u00fa\u010dty?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">O dohadn\u00fdch polo\u017ek\u00e1ch je nutn\u00e9 \u00fa\u010dtovat zejm\u00e9na k datu \u00fa\u010detn\u00ed z\u00e1v\u011brky, <strong>tedy k rozvahov\u00e9mu dni.<\/strong> V n\u011bkter\u00fdch p\u0159\u00edpadech v\u0161ak m\u016f\u017ee \u00fa\u010detn\u00ed jednotka p\u0159istoupit k jejich \u00fa\u010dtov\u00e1n\u00ed i pr\u016fb\u011b\u017en\u011b \u2013 nap\u0159\u00edklad m\u011bs\u00ed\u010dn\u011b \u2013 pokud to vy\u017eaduje intern\u00ed reporting nebo pot\u0159eby veden\u00ed. Frekvence a zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed by m\u011bly b\u00fdt jasn\u011b definov\u00e1ny ve vnit\u0159n\u00ed \u00fa\u010detn\u00ed sm\u011brnici.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dohadn\u00e9 \u00fa\u010dty se d\u011bl\u00ed na:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Aktivn\u00ed (388)<\/strong> \u2013 zachycuj\u00ed o\u010dek\u00e1van\u00e9 pohled\u00e1vky<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Pasivn\u00ed (389)<\/strong> \u2013 slou\u017e\u00ed k evidenci o\u010dek\u00e1van\u00fdch z\u00e1vazk\u016f<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Uctovani_dohadnych_polozek\"><\/span><span style=\"font-weight: 400;\">\u00da\u010dtov\u00e1n\u00ed dohadn\u00fdch polo\u017eek<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Vznik dohadn\u00e9 polo\u017eky:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">P\u0159i uz\u00e1v\u011brce \u00fa\u010detn\u00edho obdob\u00ed se \u00fa\u010dtuje odhadovan\u00e1 \u010d\u00e1stka n\u00e1kladu nebo v\u00fdnosu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>MD n\u00e1kladov\u00fd \u00fa\u010det<\/strong> (nap\u0159. 518 \u2013 slu\u017eby)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>DAL 389<\/strong> \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nap\u0159. odhad n\u00e1klad\u016f na pr\u00e1vn\u00ed slu\u017eby za prosinec, kter\u00e9 budou fakturov\u00e1ny a\u017e v lednu.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Rozpu\u0161t\u011bn\u00ed dohadn\u00e9 polo\u017eky:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V n\u00e1sleduj\u00edc\u00edm obdob\u00ed, kdy doraz\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/faktura-vite-co-musi-obsahovat\/\" target=\"_blank\" rel=\"noopener\">faktura<\/a> nebo jin\u00fd doklad, se dohadn\u00e1 polo\u017eka rozpust\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MD 389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DAL 321 \u2013 Dodavatel\u00e9<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00edm se dohadn\u00e1 polo\u017eka vyrovn\u00e1 a \u00fa\u010detnictv\u00ed z\u016fst\u00e1v\u00e1 spr\u00e1vn\u011b \u010dasov\u011b rozli\u0161en\u00e9.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Typy dohadn\u00fdch polo\u017eek:<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pasivn\u00ed (\u00fa\u010dtov\u00e1 skupina 38x) \u2013 o\u010dek\u00e1van\u00e9 z\u00e1vazky (nap\u0159. nevyfakturovan\u00e9 slu\u017eby, mzdy, energie).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aktivn\u00ed (m\u00e9n\u011b \u010dast\u00e9) \u2013 o\u010dek\u00e1van\u00e9 pohled\u00e1vky.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Na_co_si_dat_pozor\"><\/span><span style=\"font-weight: 400;\">Na co si d\u00e1t pozor?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Spr\u00e1vn\u00fd odhad \u010d\u00e1stky<\/strong> \u2013 m\u011bl by b\u00fdt co nejp\u0159esn\u011bj\u0161\u00ed, ide\u00e1ln\u011b na z\u00e1klad\u011b smluv nebo p\u0159edchoz\u00edch obdob\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Dokladov\u00e1n\u00ed<\/strong> \u2013 i kdy\u017e nen\u00ed faktura, je vhodn\u00e9 m\u00edt intern\u00ed doklad nebo v\u00fdpo\u010det.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Rozpu\u0161t\u011bn\u00ed v\u010das<\/strong> \u2013 p\u0159i obdr\u017een\u00ed faktury je nutn\u00e9 dohadnou polo\u017eku zru\u0161it, aby nedo\u0161lo k duplicitn\u00edmu za\u00fa\u010dtov\u00e1n\u00ed.<\/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\/hledej-rekvalifikacni-kurz-mzdove-ucetnictvi\/online\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Rozdil_mezi_casovym_rozlisenim_a_dohadnymi_polozkami\"><\/span><span style=\"font-weight: 400;\">Rozd\u00edl mezi \u010dasov\u00fdm rozli\u0161en\u00edm a dohadn\u00fdmi polo\u017ekami<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u010casov\u00e9 rozli\u0161en\u00ed a dohadn\u00e9 polo\u017eky jsou n\u00e1stroje pro spr\u00e1vn\u00e9 zachycen\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f v \u00fa\u010detn\u00edm obdob\u00ed, ke kter\u00e9mu skute\u010dn\u011b pat\u0159\u00ed. Rozd\u00edl spo\u010d\u00edv\u00e1 v m\u00ed\u0159e jistoty:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u010casov\u00e9 rozli\u0161en\u00ed (<\/strong>nap\u0159. n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed) se pou\u017e\u00edv\u00e1, kdy\u017e je \u010d\u00e1stka zn\u00e1m\u00e1 a dolo\u017een\u00e1 (nap\u0159. faktura dorazila, ale t\u00fdk\u00e1 se p\u0159\u00ed\u0161t\u00edho obdob\u00ed).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Dohadn\u00e9 polo\u017eky<\/strong> se pou\u017e\u00edvaj\u00ed, kdy\u017e \u010d\u00e1stka nen\u00ed p\u0159esn\u011b zn\u00e1ma nebo nen\u00ed k dispozici doklad, ale je jist\u00e9, \u017ee n\u00e1klad nebo v\u00fdnos vznikl.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dohadne_ucty_aktivni\"><\/span><span style=\"font-weight: 400;\">Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed vyu\u017e\u00edv\u00e1me tehdy, kdy\u017e v\u00edme, \u017ee n\u00e1m vznikla pohled\u00e1vka, ale nem\u00e1me k dispozici v\u0161echny pot\u0159ebn\u00e9 informace \u2013 nap\u0159\u00edklad chyb\u00ed p\u0159esn\u00e1 \u010d\u00e1stka nebo doklad. Typick\u00fdm p\u0159\u00edkladem je pojistn\u00e1 ud\u00e1lost: v\u00edme, \u017ee m\u00e1me n\u00e1rok na pojistn\u00e9 pln\u011bn\u00ed, ale poji\u0161\u0165ovna do konce \u00fa\u010detn\u00edho obdob\u00ed nevy\u010d\u00edsl\u00ed jeho v\u00fd\u0161i. V takov\u00e9m p\u0159\u00edpad\u011b je vhodn\u00e9 za\u00fa\u010dtovat dohadnou polo\u017eku aktivn\u00ed na z\u00e1klad\u011b kvalifikovan\u00e9ho odhadu.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Jak \u00fa\u010dtovat?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K rozvahov\u00e9mu dni:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MD 388 \u2013 Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DAL 6xx \u2013 V\u00fdnosy<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Po obdr\u017een\u00ed p\u0159esn\u00fdch \u00fadaj\u016f od poji\u0161\u0165ovny nebo jin\u00e9ho subjektu dojde k nahrazen\u00ed dohadn\u00e9 polo\u017eky skute\u010dnou pohled\u00e1vkou.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Mo\u017enosti \u00fa\u010dtov\u00e1n\u00ed podle skute\u010dn\u00e9 v\u00fd\u0161e:<\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Skute\u010dn\u00e1 \u010d\u00e1stka odpov\u00edd\u00e1 odhadu:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 311 \u2013 Odb\u011bratel\u00e9 (nebo jin\u00fd pohled\u00e1vkov\u00fd \u00fa\u010det)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 388 \u2013 Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Skute\u010dn\u00e1 \u010d\u00e1stka je vy\u0161\u0161\u00ed ne\u017e odhad:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 311 \u2013 Odb\u011bratel\u00e9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 388 \u2013 Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 6xx \u2013 V\u00fdnosy (rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Skute\u010dn\u00e1 \u010d\u00e1stka je ni\u017e\u0161\u00ed ne\u017e odhad:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 311 \u2013 Odb\u011bratel\u00e9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 6xx \u2013 V\u00fdnosy (rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 388 \u2013 Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<div id=\"attachment_9228\" style=\"width: 2570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-9228\" class=\"wp-image-9228 size-full\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/kalkulacka_online-1-scaled.jpeg\" alt=\"Dohadn\u00e9 polo\u017eky\" width=\"2560\" height=\"1441\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/kalkulacka_online-1-scaled.jpeg 2560w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/kalkulacka_online-1-1280x721.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/kalkulacka_online-1-980x552.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/kalkulacka_online-1-480x270.jpeg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2560px, 100vw\" \/><p id=\"caption-attachment-9228\" class=\"wp-caption-text\">Dohadn\u00e9 polo\u017eky pom\u00e1haj\u00ed zajistit, \u017ee n\u00e1klady a v\u00fdnosy jsou za\u00fa\u010dtov\u00e1ny ve spr\u00e1vn\u00e9m obdob\u00ed.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dohadne_ucty_pasivni\"><\/span><span style=\"font-weight: 400;\">Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed vyu\u017e\u00edv\u00e1me tehdy, kdy\u017e v\u00edme, \u017ee \u00fa\u010detn\u00ed jednotce vznikl z\u00e1vazek, ale nem\u00e1me k dispozici v\u0161echny pot\u0159ebn\u00e9 informace \u2013 nap\u0159\u00edklad chyb\u00ed faktura nebo p\u0159esn\u00e1 \u010d\u00e1stka. V takov\u00e9m p\u0159\u00edpad\u011b nelze \u00fa\u010dtovat p\u0159\u00edmo o z\u00e1vazku, a <strong>proto pou\u017eijeme dohadnou polo\u017eku.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Typick\u00fdm p\u0159\u00edkladem jsou <strong>nevyfakturovan\u00e9 dod\u00e1vky slu\u017eeb nebo energi\u00ed.<\/strong> Nap\u0159\u00edklad u elektrick\u00e9 energie, kter\u00e1 je spot\u0159ebov\u00e1v\u00e1na pr\u016fb\u011b\u017en\u011b, m\u016f\u017ee vy\u00fa\u010dtov\u00e1n\u00ed dorazit a\u017e po rozvahov\u00e9m dni. \u00da\u010detn\u00ed jednotka mus\u00ed n\u00e1klady odhadnout a za\u00fa\u010dtovat je jako dohadnou polo\u017eku.<\/span><\/p>\n<p><strong>Mezi dal\u0161\u00ed p\u0159\u00edpady pat\u0159\u00ed:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e1hrady \u0161kod, pokud nen\u00ed k rozvahov\u00e9mu dni zn\u00e1m\u00e1 p\u0159esn\u00e1 v\u00fd\u0161e pln\u011bn\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Odm\u011bny zam\u011bstnanc\u016fm, pokud je k rozvahov\u00e9mu dni z\u0159ejm\u00e9, \u017ee na n\u011b vznikl n\u00e1rok.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">\u00da\u010dtov\u00e1n\u00ed dohadn\u00e9 polo\u017eky pasivn\u00ed<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K rozvahov\u00e9mu dni:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MD 5xx \u2013 N\u00e1kladov\u00fd \u00fa\u010det (nap\u0159. slu\u017eby, energie, mzdy)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DAL 389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Po obdr\u017een\u00ed faktury nebo jin\u00e9ho dokladu se dohadn\u00e1 polo\u017eka nahrad\u00ed skute\u010dn\u00fdm z\u00e1vazkem.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Mo\u017enosti \u00fa\u010dtov\u00e1n\u00ed podle skute\u010dn\u00e9 v\u00fd\u0161e<\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Skute\u010dn\u00e1 \u010d\u00e1stka odpov\u00edd\u00e1 odhadu:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 321 \u2013 Dodavatel\u00e9 (nebo jin\u00fd z\u00e1vazkov\u00fd \u00fa\u010det)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Skute\u010dn\u00e1 \u010d\u00e1stka je vy\u0161\u0161\u00ed ne\u017e odhad:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 5xx \u2013 N\u00e1klady (rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 321 \u2013 Dodavatel\u00e9<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Skute\u010dn\u00e1 \u010d\u00e1stka je ni\u017e\u0161\u00ed ne\u017e odhad:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">MD 389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 321 \u2013 Dodavatel\u00e9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DAL 5xx \u2013 N\u00e1klady (rozd\u00edl mezi skute\u010dnost\u00ed a odhadem)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Dohadn\u00e9 polo\u017eky jsou <strong>kl\u00ed\u010dov\u00fdm prvkem spr\u00e1vn\u00e9ho \u00fa\u010detnictv\u00ed,<\/strong> zejm\u00e9na p\u0159i uz\u00e1v\u011brce roku. Pom\u00e1haj\u00ed zajistit, \u017ee n\u00e1klady a v\u00fdnosy jsou za\u00fa\u010dtov\u00e1ny ve spr\u00e1vn\u00e9m obdob\u00ed, i kdy\u017e chyb\u00ed faktura nebo p\u0159esn\u00e1 \u010d\u00e1stka. Spr\u00e1vn\u00e9 pou\u017eit\u00ed dohadn\u00fdch \u00fa\u010dt\u016f aktivn\u00edch i pasivn\u00edch zvy\u0161uje <a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-zaverka-co-obsahuje\/\" target=\"_blank\" rel=\"noopener\">v\u011brohodnost \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> a odpov\u00edd\u00e1 princip\u016fm \u00fa\u010detnictv\u00ed.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dohadn\u00e9 polo\u017eky p\u0159edstavuj\u00ed d\u016fle\u017eit\u00fd n\u00e1stroj \u00fa\u010detnictv\u00ed, kter\u00fd umo\u017e\u0148uje spr\u00e1vn\u00e9 \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f. Pou\u017e\u00edvaj\u00ed se tehdy, kdy\u017e \u00fa\u010detn\u00ed jednotka zn\u00e1 skute\u010dnost, \u017ee vznikl n\u00e1klad nebo v\u00fdnos, ale nem\u00e1 k dispozici p\u0159esnou \u010d\u00e1stku nebo doklad. V praxi se nej\u010dast\u011bji setk\u00e1v\u00e1me s dohadn\u00fdmi polo\u017ekami pasivn\u00edmi, kter\u00e9 se \u00fa\u010dtuj\u00ed na \u00fa\u010det 389 \u2013 Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed. Kdy [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":10567,"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":[9],"tags":[166,310,54,17],"class_list":["post-10563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vzdelavani","tag-finance","tag-penize","tag-podnikani","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dohadn\u00e9 polo\u017eky v praxi: Jak je \u00fa\u010dtovat?<\/title>\n<meta name=\"description\" content=\"Dohadn\u00e9 polo\u017eky p\u0159edstavuj\u00ed d\u016fle\u017eit\u00fd n\u00e1stroj \u00fa\u010detnictv\u00ed, kter\u00fd umo\u017e\u0148uje spr\u00e1vn\u00e9 \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f.\" \/>\n<meta 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