{"id":1735,"date":"2025-01-20T09:51:22","date_gmt":"2025-01-20T08:51:22","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=1735"},"modified":"2025-02-01T01:14:38","modified_gmt":"2025-02-01T00:14:38","slug":"co-je-to-rozvaha","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/","title":{"rendered":"V\u00edte, co je to rozvaha a co zobrazuje?"},"content":{"rendered":"<p><b>Rozvaha, zn\u00e1m\u00e1 tak\u00e9 jako bilance, je finan\u010dn\u00ed v\u00fdkaz, kter\u00fd poskytuje p\u0159ehled o majetku, z\u00e1vazc\u00edch a vlastn\u00edm kapit\u00e1lu \u00fa\u010detn\u00ed jednotky k ur\u010dit\u00e9mu datu. Je to jeden z kl\u00ed\u010dov\u00fdch n\u00e1stroj\u016f \u00fa\u010detnictv\u00ed, kter\u00fd pom\u00e1h\u00e1 firm\u00e1m pochopit jejich finan\u010dn\u00ed situaci.<\/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-69e36abc31850\" 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-69e36abc31850\"  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\/co-je-to-rozvaha\/#Co_je_to_rozvaha\" >Co je to rozvaha?<\/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\/co-je-to-rozvaha\/#Co_jsou_aktiva_a_pasiva\" >Co jsou aktiva a pasiva?<\/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\/co-je-to-rozvaha\/#Ucetni_rozvaha_a_jeji_podoby\" >\u00da\u010detn\u00ed rozvaha a jej\u00ed podoby<\/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\/co-je-to-rozvaha\/#Jak_sestavit_rozvahu\" >Jak sestavit rozvahu?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_je_to_rozvaha\"><\/span><span style=\"font-weight: 400;\">Co je to rozvaha?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Rozvaha je <strong>finan\u010dn\u00ed v\u00fdkaz<\/strong>, kter\u00fd poskytuje p\u0159ehled o majetku \u00fa\u010detn\u00ed jednotky. Obsahuje informace o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">celkov\u00e9 struktu\u0159e majetku,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vkladech,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">hospod\u00e1\u0159sk\u00e9m v\u00fdsledku (zisk\/ztr\u00e1ta),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dluz\u00edch.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed rozvaha se rozd\u011bluje podle okam\u017eiku sestaven\u00ed na:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>zahajovac\u00ed<\/b><span style=\"font-weight: 400;\">: p\u0159i zalo\u017een\u00ed spole\u010dnosti, p\u0159\u00edpadn\u011b u OSV\u010c, kter\u00e9 vedou \u00fa\u010detnictv\u00ed,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>po\u010d\u00e1te\u010dn\u00ed<\/b><span style=\"font-weight: 400;\">: na za\u010d\u00e1tku \u00fa\u010detn\u00edho obdob\u00ed,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>kone\u010dnou<\/b><span style=\"font-weight: 400;\">: na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V z\u00e1vislosti na rozhodnut\u00ed veden\u00ed firmy m\u016f\u017ee b\u00fdt rozvah v\u00edce. Hlavn\u00edm <strong>c\u00edlem rozvahy je uspo\u0159\u00e1dat majetek a zdroje financov\u00e1n\u00ed firmy v pen\u011b\u017en\u00edm vyj\u00e1d\u0159en\u00ed a porovnat je s p\u0159edchoz\u00edm obdob\u00edm.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_jsou_aktiva_a_pasiva\"><\/span><span style=\"font-weight: 400;\">Co jsou aktiva a pasiva?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">Rozvaha<\/a> se skl\u00e1d\u00e1 ze dvou hlavn\u00edch \u010d\u00e1st\u00ed:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Aktiva:<\/b><span style=\"font-weight: 400;\"> To jsou zdroje, kter\u00e9 podnik vlastn\u00ed a kter\u00e9 maj\u00ed ekonomickou hodnotu (nap\u0159. hotovost, pohled\u00e1vky, z\u00e1soby, nemovitosti).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pasiva a vlastn\u00ed kapit\u00e1l<\/b><span style=\"font-weight: 400;\">: Pasiva zahrnuj\u00ed z\u00e1vazky podniku (nap\u0159. dluhy, z\u00e1vazky v\u016f\u010di dodavatel\u016fm), zat\u00edmco vlastn\u00ed kapit\u00e1l p\u0159edstavuje investice vlastn\u00edk\u016f do podniku a nerozd\u011blen\u00fd zisk.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ucetni_rozvaha_a_jeji_podoby\"><\/span><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed rozvaha a jej\u00ed podoby<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\u00da\u010detn\u00ed rozvaha<\/b><span style=\"font-weight: 400;\"> je kl\u00ed\u010dov\u00fd finan\u010dn\u00ed v\u00fdkaz, kter\u00fd poskytuje p\u0159ehled o majetku (aktiva), z\u00e1vazc\u00edch (pasiva) a vlastn\u00edm kapit\u00e1lu podniku k ur\u010dit\u00e9mu datu. Pom\u00e1h\u00e1 podnik\u016fm a jejich zainteresovan\u00fdm stran\u00e1m pochopit finan\u010dn\u00ed situaci podniku.<\/span><\/p>\n<p><b>Zahajovac\u00ed rozvaha<\/b><span style=\"font-weight: 400;\"> je prvn\u00ed rozvaha, kterou podnik sestavuje p\u0159i zah\u00e1jen\u00ed sv\u00e9 \u010dinnosti. Obsahuje po\u010d\u00e1te\u010dn\u00ed aktiva, pasiva a vlastn\u00ed kapit\u00e1l, kter\u00e9 podnik m\u00e1 na za\u010d\u00e1tku sv\u00e9ho podnik\u00e1n\u00ed.<\/span><\/p>\n<p><b>Rozvaha ve zkr\u00e1cen\u00e9m rozsahu<\/b><span style=\"font-weight: 400;\"> je zjednodu\u0161en\u00e1 verze rozvahy, kterou mohou pou\u017e\u00edvat mal\u00e9 a st\u0159edn\u00ed podniky. Obsahuje m\u00e9n\u011b detail\u016f ne\u017e pln\u00e1 rozvaha, ale st\u00e1le poskytuje z\u00e1kladn\u00ed informace o finan\u010dn\u00ed situaci podniku.<\/span><\/p>\n<p><b>Rozvaha aktiva pasiva<\/b><span style=\"font-weight: 400;\"> je standardn\u00ed rozvaha, kter\u00e1 je rozd\u011blena na dv\u011b hlavn\u00ed \u010d\u00e1sti: aktiva a pasiva. Aktiva zahrnuj\u00ed v\u0161e, co podnik vlastn\u00ed a co m\u00e1 hodnotu, zat\u00edmco pasiva zahrnuj\u00ed v\u0161echny z\u00e1vazky podniku.<\/span><\/p>\n<p><b>Po\u010d\u00e1te\u010dn\u00ed rozvaha<\/b><span style=\"font-weight: 400;\"> je podobn\u00e1 zahajovac\u00ed rozvaze, ale m\u016f\u017ee b\u00fdt sestavena kdykoli <a href=\"https:\/\/orangeacademy.cz\/clanky\/knihy-o-podnikani\/\" target=\"_blank\" rel=\"noopener\">b\u011bhem podnik\u00e1n\u00ed,<\/a> kdy\u017e je pot\u0159eba znovu stanovit v\u00fdchoz\u00ed finan\u010dn\u00ed pozici podniku.<\/span><\/p>\n<p><b>Struktura rozvahy<\/b><span style=\"font-weight: 400;\"> zahrnuje rozd\u011blen\u00ed na aktiva a pasiva, p\u0159i\u010dem\u017e aktiva jsou obvykle rozd\u011blena na kr\u00e1tkodob\u00e1 a dlouhodob\u00e1, a pasiva na kr\u00e1tkodob\u00e1 a dlouhodob\u00e1. Vlastn\u00ed kapit\u00e1l je uveden samostatn\u011b a zahrnuje investice vlastn\u00edk\u016f a nerozd\u011blen\u00fd zisk.<\/span><\/p>\n<p><b>Finan\u010dn\u00ed rozvaha<\/b><span style=\"font-weight: 400;\"> je obecn\u00fd term\u00edn pro jakoukoli rozvahu, kter\u00e1 poskytuje p\u0159ehled o finan\u010dn\u00ed situaci podniku. M\u016f\u017ee zahrnovat r\u016fzn\u00e9 typy rozvah, v\u010detn\u011b zahajovac\u00ed, po\u010d\u00e1te\u010dn\u00ed a rozvahy ve zkr\u00e1cen\u00e9m rozsahu.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Jak_sestavit_rozvahu\"><\/span><span style=\"font-weight: 400;\">Jak sestavit rozvahu?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sestaven\u00ed rozvahy m\u016f\u017ee b\u00fdt jednoduch\u00e9, pokud m\u00e1te v\u0161echny pot\u0159ebn\u00e9 informace:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Shrom\u00e1\u017ed\u011bte finan\u010dn\u00ed \u00fadaje<\/b><span style=\"font-weight: 400;\">: Z\u00edskejte v\u0161echny pot\u0159ebn\u00e9 finan\u010dn\u00ed dokumenty, jako jsou v\u00fdpisy z bankovn\u00edch \u00fa\u010dt\u016f, faktury, z\u00e1znamy o pohled\u00e1vk\u00e1ch a z\u00e1vazc\u00edch, invent\u00e1rn\u00ed seznamy atd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rozd\u011blte aktiva a pasiva<\/b><span style=\"font-weight: 400;\">: Vysv\u011btlen\u00ed v p\u0159edchoz\u00edm odstavci.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vypo\u010d\u00edtejte vlastn\u00ed kapit\u00e1l<\/b><span style=\"font-weight: 400;\">: Vlastn\u00ed kapit\u00e1l je rozd\u00edl mezi aktivy a pasivy. Zahrnuje investice vlastn\u00edk\u016f a nerozd\u011blen\u00fd zisk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sestavte rozvahu<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Nadpis<\/b><span style=\"font-weight: 400;\">: Uve\u010fte n\u00e1zev podniku, n\u00e1zev dokumentu (Rozvaha) a datum, ke kter\u00e9mu je rozvaha sestavena.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Aktiva<\/b><span style=\"font-weight: 400;\">: Se\u0159a\u010fte aktiva podle likvidity (od nejlikvidn\u011bj\u0161\u00edch po nejm\u00e9n\u011b likvidn\u00ed).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Pasiva a vlastn\u00ed kapit\u00e1l<\/b><span style=\"font-weight: 400;\">: Se\u0159a\u010fte pasiva podle splatnosti (od nejkrat\u0161\u00ed po nejdel\u0161\u00ed) a pot\u00e9 uve\u010fte vlastn\u00ed kapit\u00e1l.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zkontrolujte rovnov\u00e1hu<\/b><span style=\"font-weight: 400;\">: Ujist\u011bte se, \u017ee sou\u010det aktiv se rovn\u00e1 sou\u010dtu pasiv a vlastn\u00edho kapit\u00e1lu.<\/span><\/li>\n<\/ol>\n<div id=\"attachment_10130\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-10130\" class=\"wp-image-10130 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/02\/rozvaha_1-930x621.jpeg\" alt=\"rozvaha\" width=\"930\" height=\"621\" \/><p id=\"caption-attachment-10130\" class=\"wp-caption-text\">V z\u00e1vislosti na rozhodnut\u00ed veden\u00ed firmy m\u016f\u017ee b\u00fdt rozvah v\u00edce.<\/p><\/div>\n<h3><span style=\"font-weight: 400;\">Struktura rozvahy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Rozvaha je rozd\u011blena na dv\u011b hlavn\u00ed \u010d\u00e1sti: aktiva a pasiva. Ka\u017ed\u00e1 z t\u011bchto \u010d\u00e1st\u00ed m\u00e1 sv\u00e9 podkategorie.<\/span><\/p>\n<h4><b>1. Aktiva<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Aktiva jsou zdroje, kter\u00e9 podnik vlastn\u00ed a kter\u00e9 maj\u00ed ekonomickou hodnotu. D\u011bl\u00ed se na:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kr\u00e1tkodob\u00e1 aktiva<\/b><span style=\"font-weight: 400;\">: Jsou to aktiva, kter\u00e1 lze snadno p\u0159em\u011bnit na hotovost b\u011bhem jednoho roku. Pat\u0159\u00ed sem:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hotovost a pen\u011b\u017en\u00ed ekvivalenty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Pohled\u00e1vky (pen\u00edze, kter\u00e9 podnik o\u010dek\u00e1v\u00e1, \u017ee obdr\u017e\u00ed)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Z\u00e1soby (materi\u00e1ly a zbo\u017e\u00ed ur\u010den\u00e9 k prodeji)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kr\u00e1tkodob\u00e9 investice<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dlouhodob\u00e1 aktiva<\/b><span style=\"font-weight: 400;\">: Jsou to aktiva, kter\u00e1 podnik dr\u017e\u00ed d\u00e9le ne\u017e jeden rok. Pat\u0159\u00ed sem:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Nemovitosti, stroje a za\u0159\u00edzen\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Dlouhodob\u00e9 investice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Nehmotn\u00e1 aktiva (nap\u0159. patenty, ochrann\u00e9 zn\u00e1mky)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><b>2. Pasiva<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Pasiva jsou z\u00e1vazky podniku, tedy to, co podnik dlu\u017e\u00ed. D\u011bl\u00ed se na:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kr\u00e1tkodob\u00e1 pasiva<\/b><span style=\"font-weight: 400;\">: Jsou to z\u00e1vazky, kter\u00e9 mus\u00ed b\u00fdt splaceny do jednoho roku. Pat\u0159\u00ed sem:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Z\u00e1vazky v\u016f\u010di dodavatel\u016fm<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kr\u00e1tkodob\u00e9 \u00fav\u011bry<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ostatn\u00ed kr\u00e1tkodob\u00e9 z\u00e1vazky<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dlouhodob\u00e1 pasiva<\/b><span style=\"font-weight: 400;\">: Jsou to z\u00e1vazky, kter\u00e9 maj\u00ed splatnost del\u0161\u00ed ne\u017e jeden rok. Pat\u0159\u00ed sem:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Dlouhodob\u00e9 \u00fav\u011bry<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hypot\u00e9ky<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ostatn\u00ed dlouhodob\u00e9 z\u00e1vazky<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><b>3. Vlastn\u00ed kapit\u00e1l<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Vlastn\u00ed kapit\u00e1l p\u0159edstavuje investice vlastn\u00edk\u016f do podniku a nerozd\u011blen\u00fd zisk. Je to rozd\u00edl mezi aktivy a pasivy. Pat\u0159\u00ed sem:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Z\u00e1kladn\u00ed kapit\u00e1l (investice vlastn\u00edk\u016f)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nerozd\u011blen\u00fd zisk (zisky, kter\u00e9 nebyly vyplaceny jako dividendy)<\/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<h3><span style=\"font-weight: 400;\">Chyby p\u0159i sestavov\u00e1n\u00ed rozvahy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">P\u0159i sestavov\u00e1n\u00ed rozvahy se mohou vyskytnout r\u016fzn\u00e9 chyby, kter\u00e9 mohou ovlivnit p\u0159esnost a spolehlivost finan\u010dn\u00edch v\u00fdkaz\u016f. Zde jsou n\u011bkter\u00e9 z nejb\u011b\u017en\u011bj\u0161\u00edch chyb:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nespr\u00e1vn\u00e9 za\u0159azen\u00ed polo\u017eek<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Chybn\u00e9 za\u0159azen\u00ed aktiv a pasiv do kr\u00e1tkodob\u00fdch a dlouhodob\u00fdch kategori\u00ed m\u016f\u017ee v\u00e9st k nespr\u00e1vn\u00e9mu zobrazen\u00ed finan\u010dn\u00ed situace podniku.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Opomenut\u00ed n\u011bkter\u00fdch polo\u017eek<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Nezahrnut\u00ed v\u0161ech relevantn\u00edch aktiv nebo pasiv, jako jsou dohadn\u00e9 polo\u017eky nebo z\u00e1vazky z titulu dan\u00ed, m\u016f\u017ee zkreslit celkov\u00fd obraz.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nespr\u00e1vn\u00e9 ocen\u011bn\u00ed aktiv<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Pou\u017eit\u00ed nespr\u00e1vn\u00fdch hodnot pro ocen\u011bn\u00ed aktiv, nap\u0159\u00edklad zastaral\u00e9 hodnoty z\u00e1sob nebo nemovitost\u00ed, m\u016f\u017ee v\u00e9st k nep\u0159esn\u00fdm \u00fadaj\u016fm v rozvaze.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chyby v inventarizaci<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Nedostate\u010dn\u00e1 nebo nespr\u00e1vn\u00e1 inventarizace majetku a z\u00e1vazk\u016f m\u016f\u017ee v\u00e9st k nespr\u00e1vn\u00fdm \u00fadaj\u016fm v rozvaze.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nespr\u00e1vn\u00e9 vyk\u00e1z\u00e1n\u00ed pohled\u00e1vek a z\u00e1vazk\u016f<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Chyby p\u0159i \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek a z\u00e1vazk\u016f, jako je nespr\u00e1vn\u00e9 vyk\u00e1z\u00e1n\u00ed dohadn\u00fdch polo\u017eek nebo neuhrazen\u00fdch z\u00e1vazk\u016f, mohou ovlivnit p\u0159esnost rozvahy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nespr\u00e1vn\u00e9 vyk\u00e1z\u00e1n\u00ed vlastn\u00edho kapit\u00e1lu<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Chyby p\u0159i vykazov\u00e1n\u00ed vlastn\u00edho kapit\u00e1lu, jako je nespr\u00e1vn\u00e9 zahrnut\u00ed nerozd\u011blen\u00e9ho zisku nebo z\u00e1kladn\u00edho kapit\u00e1lu, mohou zkreslit finan\u010dn\u00ed situaci podniku.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nedodr\u017een\u00ed \u00fa\u010detn\u00edch standard\u016f<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Nedodr\u017een\u00ed platn\u00fdch \u00fa\u010detn\u00edch standard\u016f a p\u0159edpis\u016f m\u016f\u017ee v\u00e9st k nespr\u00e1vn\u00e9mu sestaven\u00ed rozvahy a n\u00e1sledn\u00fdm probl\u00e9m\u016fm p\u0159i auditu.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Aby se t\u011bmto chyb\u00e1m p\u0159ede\u0161lo, je d\u016fle\u017eit\u00e9 pe\u010dliv\u011b kontrolovat v\u0161echny finan\u010dn\u00ed \u00fadaje, dodr\u017eovat \u00fa\u010detn\u00ed standardy a pravideln\u011b <a href=\"https:\/\/orangeacademy.cz\/clanky\/nejlepsi-ucetni-program\/\" target=\"_blank\" rel=\"noopener\">prov\u00e1d\u011bt inventarizaci<\/a> majetku a z\u00e1vazk\u016f.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozvaha, zn\u00e1m\u00e1 tak\u00e9 jako bilance, je finan\u010dn\u00ed v\u00fdkaz, kter\u00fd poskytuje p\u0159ehled o majetku, z\u00e1vazc\u00edch a vlastn\u00edm kapit\u00e1lu \u00fa\u010detn\u00ed jednotky k ur\u010dit\u00e9mu datu. Je to jeden z kl\u00ed\u010dov\u00fdch n\u00e1stroj\u016f \u00fa\u010detnictv\u00ed, kter\u00fd pom\u00e1h\u00e1 firm\u00e1m pochopit jejich finan\u010dn\u00ed situaci. Co je to rozvaha? Rozvaha je finan\u010dn\u00ed v\u00fdkaz, kter\u00fd poskytuje p\u0159ehled o majetku \u00fa\u010detn\u00ed jednotky. Obsahuje informace o: celkov\u00e9 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":1750,"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":[14,9],"tags":[6,32,17],"class_list":["post-1735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-nabidka-kurzu","tag-rekvalifikace","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00edte, co je to rozvaha a co zobrazuje?<\/title>\n<meta name=\"description\" content=\"V \u010dl\u00e1nku se dozv\u00edte, co je to rozvaha, co zobrazuje a jak\u00e9 druhy existuj\u00ed. 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