{"id":3164,"date":"2020-11-04T07:15:41","date_gmt":"2020-11-04T06:15:41","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3164"},"modified":"2020-12-07T19:04:52","modified_gmt":"2020-12-07T18:04:52","slug":"cizi-kapital","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/","title":{"rendered":"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?"},"content":{"rendered":"<p><strong>V n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku se dozv\u00edte, co to je ciz\u00ed kapit\u00e1l, pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed, i jak ho m\u016f\u017eete vyu\u017e\u00edvat. Do\u010dtete se tak\u00e9, jak \u00fa\u010dtovat o jednotliv\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpadech.<\/strong><\/p>\n<h2>Ciz\u00ed kapit\u00e1l: Co to je? <\/h2>\n<p>Ciz\u00ed kapit\u00e1l neboli zdroje financov\u00e1n\u00ed \u010di z\u00e1vazky jsou dluhy podniku, kter\u00e9 mus\u00ed do ur\u010dit\u00e9 doby splatit t\u0159et\u00edm stran\u00e1m (v\u011b\u0159itel\u016fm). D\u011bl\u00ed se na <strong>kr\u00e1tkodob\u00e9 a dlouhodob\u00e9.<\/strong> Ve\u0161ker\u00e9 p\u0159\u00edr\u016fstky se zaznamen\u00e1vaj\u00ed na stranu Dal, spl\u00e1tky na stranu M\u00e1 d\u00e1ti. Podnikatel\u00e9 ho vyu\u017e\u00edvaj\u00ed v dob\u011b, kdy si finan\u010dn\u011b nevysta\u010d\u00ed s vlastn\u00edm kapit\u00e1lem. <\/p>\n<h3>Kr\u00e1tkodob\u00fd ciz\u00ed kapit\u00e1l <\/h3>\n<p><strong>Kr\u00e1tkodob\u00fd ciz\u00ed kapit\u00e1l<\/strong> je b\u011b\u017enou sou\u010d\u00e1st\u00ed ka\u017ed\u00e9ho podniku. Financuj\u00ed z n\u011bj materi\u00e1l, zbo\u017e\u00ed, energie a dal\u0161\u00ed provozn\u00ed pot\u0159eby. Mezi kr\u00e1tkodob\u00e9 zdroje financov\u00e1n\u00ed, poskytovan\u00e9 na dobu <strong>krat\u0161\u00ed ne\u017e jeden rok,<\/strong> pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>kr\u00e1tkodob\u00e9 p\u016fj\u010dky,<\/li>\n<li>kr\u00e1tkodob\u00e9 bankovn\u00ed \u00fav\u011bry (eskontn\u00ed, lombardn\u00ed, kontokorentn\u00ed),<\/li>\n<li>z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm,<\/li>\n<li>dodavatelsk\u00e9 \u00fav\u011bry (<a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" rel=\"noopener noreferrer\" target=\"_blank\">v rozvaze<\/a> t\u00e9\u017e z\u00e1vazky z obchodn\u00edho styku),<\/li>\n<li>odb\u011bratelsk\u00e9 \u00fav\u011bry,<\/li>\n<li>z\u00e1vazky v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu,<\/li>\n<li>sm\u011bnky,<\/li>\n<li>v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/li>\n<\/ul>\n<h4>Kr\u00e1tkodob\u00e9 p\u016fj\u010dky <\/h4>\n<p>Kr\u00e1tkodob\u00e9 p\u016fj\u010dky lze vyu\u017e\u00edt na jak\u00fdkoliv \u00fa\u010del. Obvykle je poskytuj\u00ed nebankovn\u00ed spole\u010dnosti. Je v\u0161ak t\u0159eba si u nich <strong>d\u00e1vat pozor na <a href=\"https:\/\/orangeacademy.cz\/clanky\/rpsn-co-to-je\/\" rel=\"noopener noreferrer\" target=\"_blank\">RPSN<\/a><\/strong> (ro\u010dn\u00ed procentn\u00ed sazba n\u00e1klad\u016f), kter\u00e1 m\u016f\u017ee b\u00fdt velmi vysok\u00e1! \u00da\u010dtuje se o nich na \u00fa\u010dtu <strong>249<\/strong> \u2013 Ostatn\u00ed kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci. <\/p>\n<h4>Kr\u00e1tkodob\u00e9 bankovn\u00ed \u00fav\u011bry <\/h4>\n<p>Na stranu M\u00e1 d\u00e1ti pasivn\u00edho \u00fa\u010dtu <strong>231<\/strong> \u2013 Kr\u00e1tkodob\u00e9 bankovn\u00ed \u00fav\u011bry se \u00fa\u010dtuj\u00ed spl\u00e1tky dluhu, na stranu Dal pak jejich p\u0159\u00edr\u016fstky. Lze mezi n\u011b za\u0159adit:<\/p>\n<ul>\n<li><strong>eskontn\u00ed \u00fav\u011br,<\/strong> kter\u00fd poskytuj\u00ed banky na financov\u00e1n\u00ed z\u00e1sob nebo pohled\u00e1vek z obchodn\u00edho styku,<\/li>\n<li><strong>lombardn\u00ed \u00fav\u011br,<\/strong> jen\u017e je zaji\u0161t\u011bn z\u00e1stavou movit\u00fdch v\u011bc\u00ed (cenn\u00fdmi pap\u00edry, komoditami apod.). Vyu\u017e\u00edvaj\u00ed ho obchodn\u00ed banky, kter\u00e9 si t\u00edmto zp\u016fsobem p\u016fj\u010duj\u00ed od \u010cesk\u00e9 n\u00e1rodn\u00ed banky,<\/li>\n<li><strong>kontokorent<\/strong> \u2013 umo\u017e\u0148uje z\u00e1jemc\u016fm \u010derpat finan\u010dn\u00ed prost\u0159edky na b\u011b\u017en\u00e9m \u00fa\u010dtu do m\u00ednusu (a\u017e do sjednan\u00e9 \u010d\u00e1stky uveden\u00e9 ve smlouv\u011b).<\/li>\n<\/ul>\n<p><strong>Tip:<\/strong> P\u0159e\u010dt\u011bte si tak\u00e9 <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-vlastni-kapital\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u010dl\u00e1nek o vlastn\u00edm kapit\u00e1lu<\/a>!<\/p>\n<h4>Z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm <\/h4>\n<p>Z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm se sleduj\u00ed na dvou pasivn\u00edch \u00fa\u010dtech. \u00da\u010det <strong>331<\/strong> \u2013 Zam\u011bstnanci zachycuje mzdy, odvody na zdravotn\u00edm a soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed, da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti a funk\u010dn\u00edch po\u017eitk\u016f. Na \u00fa\u010dtu <strong>333<\/strong> \u2013 Ostatn\u00ed z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm se \u00fa\u010dtuje o cestovn\u00edch n\u00e1hrad\u00e1ch, <a href=\"https:\/\/orangeacademy.cz\/clanky\/odstupne-kdy-mate-narok\/\" rel=\"noopener noreferrer\" target=\"_blank\">odstupn\u00e9m<\/a> nebo o poskytnut\u00fdch z\u00e1loh\u00e1ch na n\u00e1kupy materi\u00e1lu \u010di slu\u017eeb pro zam\u011bstnavatele.<\/p>\n<h4>Dodavatelsk\u00e9 \u00fav\u011bry<\/h4>\n<p>Dodavatelsk\u00e9 \u00fav\u011bry, resp. z\u00e1vazky z obchodn\u00edho styku se zaznamen\u00e1vaj\u00ed na \u00fa\u010det <strong>321<\/strong> \u2013 Dodavatel\u00e9. P\u0159ijat\u00e9 faktury na stranu Dal, jejich \u00fahrady na M\u00e1 d\u00e1ti. <\/p>\n<h4>Odb\u011bratelsk\u00e9 \u00fav\u011bry <\/h4>\n<p>A\u010d zn\u00ed tento pojem zvl\u00e1\u0161tn\u011b, odb\u011bratel\u00e9 mohou dodavatel\u016fm poskytovat \u00fav\u011bry <strong>formou z\u00e1loh<\/strong> na odeb\u00edran\u00e9 zbo\u017e\u00ed. Jejich p\u0159ijet\u00ed se \u00fa\u010dtuje na stranu Dal \u00fa\u010dtu <strong>324<\/strong> \u2013 Z\u00e1vazek v\u016f\u010di odb\u011bratel\u016fm. <\/p>\n<p><iframe loading=\"lazy\" title=\"Z\u00e1klady \u00fa\u010detnictv\u00ed 5. d\u00edl |  Co jsou to pasiva? | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/pWN458U9N74?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<h4>Z\u00e1vazky v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu <\/h4>\n<p>Mezi z\u00e1vazky k finan\u010dn\u00edmu \u00fa\u0159adu pat\u0159\u00ed nap\u0159\u00edklad doplatek DPH, kter\u00fd se \u00fa\u010dtuje jako dluh v\u016f\u010di t\u00e9to instituci na stranu Dal \u00fa\u010dtu <strong>343<\/strong> \u2013 Da\u0148 z p\u0159idan\u00e9 hodnoty. Na \u00fa\u010dtu <strong>345<\/strong> \u2013 Ostatn\u00ed dan\u011b a poplatky se pak zachycuj\u00ed dal\u0161\u00ed dan\u011b (<a href=\"https:\/\/orangeacademy.cz\/clanky\/silnicni-dan-2020\/\" rel=\"noopener noreferrer\" target=\"_blank\">silni\u010dn\u00ed<\/a>, z nemovit\u00fdch v\u011bc\u00ed apod.). P\u0159\u00edr\u016fstky dluh\u016f se \u00fa\u010dtuj\u00ed na stranu Dal, platby z\u00e1loh na stranu M\u00e1 d\u00e1ti. <\/p>\n<h4>Sm\u011bnky <\/h4>\n<p>Sm\u011bnky jsou <strong>cenn\u00e9 pap\u00edry<\/strong> p\u0159edepsan\u00e9 na ur\u010ditou \u010d\u00e1stku, kter\u00e9 oprav\u0148uj\u00ed jejich majitele po\u017eadovat po dlu\u017en\u00edc\u00edch ve sjednan\u00e9 lh\u016ft\u011b jejich splacen\u00ed. \u00dahrady faktur sm\u011bnkami se \u00fa\u010dtuj\u00ed n\u00e1sleduj\u00edc\u00edm zp\u016fsobem: na stranu M\u00e1 d\u00e1ti \u00fa\u010dtu <strong>321<\/strong> \u2013 Dodavatel\u00e9 a na stranu Dal \u00fa\u010dtu <strong>322<\/strong> \u2013 Sm\u011bnka k \u00fahrad\u011b. Jejich splacen\u00ed pak na M\u00e1 d\u00e1ti na \u00fa\u010dtu 322 a na stranu Dal <strong>221<\/strong> \u2013 Bankovn\u00ed \u00fa\u010dty (p\u0159\u00edp. <strong>211<\/strong> \u2013 Pokladna). <\/p>\n<h4>V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed <\/h4>\n<p>V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed <strong>(\u00fa\u010det 383)<\/strong> jsou n\u00e1kladem, kter\u00fd m\u00e1 \u00fa\u010detn\u00ed jednotka v danou chv\u00edli, ale zat\u00edm neobdr\u017eela fakturu. Nem\u016f\u017ee je proto za\u00fa\u010dtovat jako b\u011b\u017en\u00fd z\u00e1vazek. Typicky se jedn\u00e1 o <strong>n\u00e1jemn\u00e9, hrazen\u00e9 zp\u011btn\u011b.<\/strong> Jejich vznik se zachycuje na stranu Dal, na M\u00e1 d\u00e1ti pak p\u0159ijet\u00ed faktury, resp. za\u00fa\u010dtov\u00e1n\u00ed klasick\u00e9ho z\u00e1vazku.<\/p>\n<h3>Dlouhodob\u00fd ciz\u00ed kapit\u00e1l <\/h3>\n<p><strong>Dlouhodob\u00fd ciz\u00ed kapit\u00e1l<\/strong> slou\u017e\u00ed k \u00fahrad\u011b dlouhodob\u00fdch aktiv (po\u0159\u00edzen\u00ed automobilu, nemovitosti apod.). Dlouhodob\u00fdmi zdroji financov\u00e1n\u00ed jsou nap\u0159\u00edklad:<\/p>\n<ul>\n<li>dlouhodob\u00e9 bankovn\u00ed \u00fav\u011bry,<\/li>\n<li>sm\u011bnky,<\/li>\n<li>obligace,<\/li>\n<li>finan\u010dn\u00ed leasing.<\/li>\n<\/ul>\n<h4>Dlouhodob\u00e9 bankovn\u00ed \u00fav\u011bry<\/h4>\n<p><a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u00da\u010detn\u00ed jednotka<\/a> \u00fa\u010dtuje o dlouhodob\u00fdch \u00fav\u011brech poskytnut\u00fdch bankou na dobu del\u0161\u00ed ne\u017e jeden rok na \u00fa\u010dtu <strong>461.<\/strong> Stejn\u011b jako u v\u0161ech ostatn\u00edch z\u00e1vazk\u016f se na stranu M\u00e1 d\u00e1ti zaznamen\u00e1vaj\u00ed spl\u00e1tky \u00fav\u011bru a na stranu Dal nov\u011b poskytnut\u00e9. <\/p>\n<h4>Obligace<\/h4>\n<p>Obligace neboli dluhopisy jsou dlouhodob\u00e9 cenn\u00e9 pap\u00edry, kter\u00e9 vytv\u00e1\u0159ej\u00ed <strong>\u00fav\u011brov\u00fd vztah<\/strong> mezi dlu\u017en\u00edkem a v\u011b\u0159itelem. Dlu\u017en\u00edkem neboli emitentem (vydavatelem) dluhopisu m\u016f\u017ee b\u00fdt podnik \u010di st\u00e1t, jen\u017e pot\u0159ebuje finan\u010dn\u00ed prost\u0159edky na vlastn\u00ed rozvoj. Koup\u00edte-li si obligace, st\u00e1v\u00e1te se v\u011b\u0159itelem a <strong>st\u00e1t \u010di podnik<\/strong> v\u00e1m mus\u00ed ve stanoven\u00e9 lh\u016ft\u011b zaplatit krom\u011b dlu\u017en\u00e9 \u010d\u00e1stky i \u00farok. O obligac\u00edch se \u00fa\u010dtuje na pasivn\u00edm \u00fa\u010dtu <strong>473<\/strong> \u2013 Emitovan\u00e9 dluhopisy. Splacen\u00ed dluhopisu (z\u00e1vazku) m\u016f\u017ee vypadat n\u00e1sledovn\u011b: na stran\u011b M\u00e1 d\u00e1ti \u00fa\u010dtu 473 a na stran\u011b Dal \u00fa\u010dtu 221\/211 \u2013 Bankovn\u00ed \u00fa\u010dty\/Pokladna.<\/p>\n<h4>Finan\u010dn\u00ed leasing <\/h4>\n<p>Finan\u010dn\u00ed leasing je <strong>dlouhodob\u00fd pron\u00e1jem<\/strong> ur\u010dit\u00e9 v\u011bci. \u010casto ho vyu\u017e\u00edvaj\u00ed podnikatel\u00e9, ale i nepodnikaj\u00edc\u00ed osoby p\u0159i koupi automobilu. Po splacen\u00ed dluhu se st\u00e1vaj\u00ed jeho vlastn\u00edky. N\u00e1klady se zaznamen\u00e1vaj\u00ed do \u00fa\u010dtov\u00e9 skupiny 51 \u2013 Slu\u017eby, p\u0159\u00edpadn\u011b na \u00fa\u010det <strong>381<\/strong> \u2013 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed (je-li platba hrazena p\u0159edem) nebo na \u00fa\u010det <strong>383<\/strong> \u2013 V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed (je-li spl\u00e1cena zp\u011btn\u011b). <\/p>\n<h2>Pro\u010d je ciz\u00ed kapit\u00e1l levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed? <\/h2>\n<p>N\u011bkte\u0159\u00ed z v\u00e1s se ptaj\u00ed, pro\u010d je ciz\u00ed kapit\u00e1l levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed. I p\u0159es vy\u0161\u0161\u00ed cenu (\u00farok), kterou podnikatel\u00e9 za jeho vyu\u017e\u00edv\u00e1n\u00ed zaplat\u00ed, <strong>sni\u017euje jejich da\u0148ov\u00e9 zat\u00ed\u017een\u00ed<\/strong> a m\u016f\u017ee tak b\u00fdt v\u00fdhodn\u011bj\u0161\u00ed. <\/p>\n<p>Chcete se <strong>dozv\u011bd\u011bt<\/strong> o ciz\u00edm kapit\u00e1lu <strong>v\u00edce?<\/strong> P\u0159ihlaste se na <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\" rel=\"noopener noreferrer\" target=\"_blank\">kurz podvojn\u00e9ho \u00fa\u010detnictv\u00ed Orange Academy<\/a>!<\/p>\n<p><em>Zdroj: portal.pohoda.cz, managementmania.com, uctovani.net., madati.cz, altaxo.cz, cs.wikipedia.org<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku se dozv\u00edte, co to je ciz\u00ed kapit\u00e1l, pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed, i jak ho m\u016f\u017eete vyu\u017e\u00edvat. Do\u010dtete se tak\u00e9, jak \u00fa\u010dtovat o jednotliv\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpadech. Ciz\u00ed kapit\u00e1l: Co to je? Ciz\u00ed kapit\u00e1l neboli zdroje financov\u00e1n\u00ed \u010di z\u00e1vazky jsou dluhy podniku, kter\u00e9 mus\u00ed do ur\u010dit\u00e9 doby splatit t\u0159et\u00edm stran\u00e1m (v\u011b\u0159itel\u016fm). D\u011bl\u00ed se [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3166,"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":[54,17,8],"class_list":["post-3164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-podnikani","tag-ucetnictvi","tag-vzdelavani"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?<\/title>\n<meta name=\"description\" content=\"V \u010dl\u00e1nku se dozv\u00edte, co to je ciz\u00ed kapit\u00e1l, pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed i jak \u00fa\u010dtovat o jednotliv\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpadech.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?\" \/>\n<meta property=\"og:description\" content=\"V \u010dl\u00e1nku se dozv\u00edte, co to je ciz\u00ed kapit\u00e1l, pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed i jak \u00fa\u010dtovat o jednotliv\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpadech.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/OrangeAcademy.sro\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-04T06:15:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-07T18:04:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/10\/cizi_kapital.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?","description":"V \u010dl\u00e1nku se dozv\u00edte, co to je ciz\u00ed kapit\u00e1l, pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed i jak \u00fa\u010dtovat o jednotliv\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpadech.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/","og_locale":"cs_CZ","og_type":"article","og_title":"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?","og_description":"V \u010dl\u00e1nku se dozv\u00edte, co to je ciz\u00ed kapit\u00e1l, pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed i jak \u00fa\u010dtovat o jednotliv\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpadech.","og_url":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2020-11-04T06:15:41+00:00","article_modified_time":"2020-12-07T18:04:52+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/10\/cizi_kapital.jpg","type":"image\/jpeg"}],"author":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"6 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/"},"author":{"name":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"headline":"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?","datePublished":"2020-11-04T06:15:41+00:00","dateModified":"2020-12-07T18:04:52+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/"},"wordCount":1191,"commentCount":0,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/10\/cizi_kapital.jpg","keywords":["Podnik\u00e1n\u00ed","\u00da\u010detnictv\u00ed","Vzd\u011bl\u00e1v\u00e1n\u00ed"],"articleSection":["\u00da\u010detnictv\u00ed a dan\u011b","Vzd\u011bl\u00e1v\u00e1n\u00ed"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/","url":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/","name":"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/10\/cizi_kapital.jpg","datePublished":"2020-11-04T06:15:41+00:00","dateModified":"2020-12-07T18:04:52+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"description":"V \u010dl\u00e1nku se dozv\u00edte, co to je ciz\u00ed kapit\u00e1l, pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed i jak \u00fa\u010dtovat o jednotliv\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpadech.","breadcrumb":{"@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#primaryimage","url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/10\/cizi_kapital.jpg","contentUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/10\/cizi_kapital.jpg","width":1920,"height":1280,"caption":"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?"},{"@type":"BreadcrumbList","@id":"https:\/\/orangeacademy.cz\/clanky\/cizi-kapital\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/orangeacademy.cz\/clanky\/"},{"@type":"ListItem","position":2,"name":"Ciz\u00ed kapit\u00e1l: Co to je a pro\u010d je levn\u011bj\u0161\u00ed ne\u017e vlastn\u00ed?"}]},{"@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\/c89781e6fd070908cfbb615dff8519cb","name":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","caption":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1"},"sameAs":["https:\/\/orangeacademy.cz\/lide\/marketa-kaderabkova"],"url":"https:\/\/orangeacademy.cz\/clanky\/author\/kaderabkova\/"}]}},"_links":{"self":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/3164","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/comments?post=3164"}],"version-history":[{"count":4,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/3164\/revisions"}],"predecessor-version":[{"id":3403,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/3164\/revisions\/3403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media\/3166"}],"wp:attachment":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media?parent=3164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/categories?post=3164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/tags?post=3164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}