{"id":3245,"date":"2020-12-07T11:48:32","date_gmt":"2020-12-07T10:48:32","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3245"},"modified":"2021-03-22T20:24:57","modified_gmt":"2021-03-22T19:24:57","slug":"aktiva","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/aktiva\/","title":{"rendered":"Aktiva: Ob\u011b\u017en\u00e1, st\u00e1l\u00e1, finan\u010dn\u00ed \u2013 zorientujte se v pojmech!"},"content":{"rendered":"<p><strong>V tomto \u010dl\u00e1nku se do\u010dtete, co jsou to aktiva, ale tak\u00e9 jak se \u010dlen\u00ed i jak\u00fd majetek lze za\u0159adit do ob\u011b\u017en\u00fdch, st\u00e1l\u00fdch nebo finan\u010dn\u00edch.<\/strong><\/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-69ded0c138e96\" 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-69ded0c138e96\"  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\/aktiva\/#Co_jsou_aktiva\" >Co jsou aktiva?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Dlouhodoby_majetek_neboli_stala_dlouhodoba_aktiva\" >Dlouhodob\u00fd majetek neboli st\u00e1l\u00e1 (dlouhodob\u00e1) aktiva<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Dlouhodoby_hmotny_majetek_DHM\" >Dlouhodob\u00fd hmotn\u00fd majetek (DHM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Dlouhodoby_nehmotny_majetek_DNM\" >Dlouhodob\u00fd nehmotn\u00fd majetek (DNM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Dlouhodoby_financni_majetek_DFM\" >Dlouhodob\u00fd finan\u010dn\u00ed majetek (DFM)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Obezny_majetek_obezna_aktiva\" >Ob\u011b\u017en\u00fd majetek (ob\u011b\u017en\u00e1 aktiva)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Zasoby\" >Z\u00e1soby<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Pohledavky\" >Pohled\u00e1vky<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Kratkodoby_financni_majetek\" >Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/#Ostatni_aktiva_prechodna\" >Ostatn\u00ed aktiva (p\u0159echodn\u00e1)<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_jsou_aktiva\"><\/span>Co jsou aktiva?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Aktiva jsou \u010dasto sklo\u0148ovan\u00fdm pojmem v \u00fa\u010detnictv\u00ed. V <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" rel=\"noopener noreferrer\" target=\"_blank\">rozvaze<\/a> jsou zachyceny na lev\u00e9 stran\u011b, kter\u00e1 p\u0159edstavuje <strong>majetek podniku<\/strong> (ve\u0161ker\u00e9 v\u011bci, pen\u00edze, <strong>pohled\u00e1vky<\/strong> a jin\u00e9 majetkov\u00e9 hodnoty nebo <strong>hospod\u00e1\u0159sk\u00e9 prost\u0159edky).<\/strong> Konkr\u00e9tn\u011b se jedn\u00e1 o:<\/p>\n<ul>\n<li>dlouhodob\u00fd majetek (st\u00e1l\u00e1 aktiva),<\/li>\n<li>ob\u011b\u017en\u00fd majetek (ob\u011b\u017en\u00e1 aktiva),<\/li>\n<li>ostatn\u00ed aktiva (p\u0159echodn\u00e1).<\/li>\n<\/ul>\n<p>N\u00ed\u017ee v\u00e1m objasn\u00edme, co pat\u0159\u00ed do v\u00fd\u0161e uv\u00e1d\u011bn\u00fdch skupin. <\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dlouhodoby_majetek_neboli_stala_dlouhodoba_aktiva\"><\/span>Dlouhodob\u00fd majetek neboli st\u00e1l\u00e1 (dlouhodob\u00e1) aktiva<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Dlouhodob\u00fd majetek (DM) je takov\u00fd majetek, kter\u00fd podnikatel\u00e9 pou\u017e\u00edvaj\u00ed ve firm\u011b <strong>d\u00e9le ne\u017e jeden rok.<\/strong> \u010clen\u00ed se na:<\/p>\n<ul>\n<li>dlouhodob\u00fd hmotn\u00fd majetek,<\/li>\n<li>dlouhodob\u00fd nehmotn\u00fd,<\/li>\n<li>dlouhodob\u00fd finan\u010dn\u00ed.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dlouhodoby_hmotny_majetek_DHM\"><\/span>Dlouhodob\u00fd hmotn\u00fd majetek (DHM) <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Mezi dlouhodob\u00fd hmotn\u00fd majetek pat\u0159\u00ed:<\/p>\n<ul>\n<li>samostatn\u00e9 movit\u00e9 v\u011bci \u2013 automobil, stroje, kancel\u00e1\u0159sk\u00fd n\u00e1bytek apod., jejich\u017e po\u0159izovac\u00ed cena je <strong>vy\u0161\u0161\u00ed ne\u017e 40 000 K\u010d,<\/strong><\/li>\n<li>nemovit\u00e9 v\u011bci &#8211; pozemky a stavby \u2013 mosty, kancel\u00e1\u0159sk\u00e9 budovy, atd. bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed,<\/li>\n<li>trval\u00e9 porosty \u2013 chmelnice, vinice, pole,<\/li>\n<li>ta\u017en\u00e1 zv\u00ed\u0159ata \u2013 kr\u00e1vy, kon\u011b.<\/li>\n<\/ul>\n<p>DHM se v pr\u016fb\u011bhu doby pou\u017e\u00edv\u00e1n\u00ed opot\u0159ebov\u00e1v\u00e1 a toto opot\u0159eben\u00ed se zaznamen\u00e1v\u00e1 pomoc\u00ed <strong>odpis\u016f,<\/strong> kter\u00e9 jsou n\u00e1klady \u00fa\u010detn\u00ed jednotky. Existuj\u00ed v\u0161ak <a href=\"https:\/\/www.dauc.cz\/dokument\/?modul=li&#038;cislo=76796&#038;well=danarionline\" rel=\"noopener noreferrer\" target=\"_blank\">n\u011bkter\u00e9 v\u00fdjimky<\/a>, je\u017e odepisov\u00e1n\u00ed nepodl\u00e9haj\u00ed. <\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dlouhodoby_nehmotny_majetek_DNM\"><\/span>Dlouhodob\u00fd nehmotn\u00fd majetek (DNM) <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Dlouhodob\u00fdm nehmotn\u00fdm majetkem se rozum\u00ed majetek ocen\u011bn\u00fd zpravidla hodnotou <strong>vy\u0161\u0161\u00ed ne\u017e 60 000 K\u010d<\/strong> (podnikatel\u00e9 si v\u0161ak mohou stanovit vlastn\u00ed hodnotov\u00fd limit pro zahrnut\u00ed do DNM). \u0158ad\u00ed se do n\u011bj nap\u0159\u00edklad:<\/p>\n<ul>\n<li>software,<\/li>\n<li>v\u00fdsledky v\u00fdzkumu a v\u00fdvoje,<\/li>\n<li>poskytnut\u00e9 z\u00e1lohy na DNM,<\/li>\n<li>oceniteln\u00e1 pr\u00e1va \u2013 patenty, licence apod.,<\/li>\n<li>goodwill, resp. rozd\u00edl mezi tr\u017en\u00ed hodnotou podniku a aktivy obchodn\u00ed spole\u010dnosti sn\u00ed\u017een\u00e9 o z\u00e1vazky.<\/li>\n<\/ul>\n<p>I tento druh dlouhodob\u00e9ho majetku se p\u0159i spln\u011bn\u00ed ur\u010dit\u00fdch podm\u00ednek <strong>odepisuje.<\/strong><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dlouhodoby_financni_majetek_DFM\"><\/span>Dlouhodob\u00fd finan\u010dn\u00ed majetek (DFM) <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Dlouhodob\u00fd finan\u010dn\u00ed majetek lze definovat jako finan\u010dn\u00ed aktiva, je\u017e <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u00fa\u010detn\u00ed jednotka<\/a> hodl\u00e1 dr\u017eet po dobu <strong>del\u0161\u00ed ne\u017e jeden rok<\/strong> a o\u010dek\u00e1v\u00e1 z n\u011bj <strong>ur\u010dit\u00fd u\u017eitek<\/strong> (\u00faroky, dividendy apod.). M\u016f\u017eete si pod n\u00edm p\u0159edstavit n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>pod\u00edly v ovl\u00e1dan\u00fdch a \u0159\u00edzen\u00fdch osob\u00e1ch \u2013 \u00fa\u010dast v podnic\u00edch s podstatn\u00fdm nebo rozhoduj\u00edc\u00edm vlivem,<\/li>\n<li>dlouhodob\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly,<\/li>\n<li>dluhopisy \u2013 druh cenn\u00fdch pap\u00edr\u016f,<\/li>\n<li>dlouhodob\u00e9 p\u016fj\u010dky a \u00fav\u011bry poskytnut\u00e9 jin\u00fdm podnikatel\u016fm s dobou splatnost\u00ed del\u0161\u00ed ne\u017e jeden rok.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/aktiva_2.jpg\" alt=\"aktiva\" width=\"1920\" height=\"1207\" class=\"alignnone size-full wp-image-3247\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/aktiva_2.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/aktiva_2-1280x805.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/aktiva_2-980x616.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/aktiva_2-480x302.jpg 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) 1920px, 100vw\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Obezny_majetek_obezna_aktiva\"><\/span>Ob\u011b\u017en\u00fd majetek (ob\u011b\u017en\u00e1 aktiva) <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/\" rel=\"noopener\" target=\"_blank\">Ob\u011b\u017en\u00fd majetek<\/a> nebo tak\u00e9 ob\u011b\u017en\u00e1 aktiva, kter\u00fd podnikatel pou\u017e\u00edv\u00e1 <strong>krat\u0161\u00ed dobu ne\u017e jeden rok.<\/strong> Slou\u017e\u00ed p\u0159edev\u0161\u00edm k \u00fahrad\u011b z\u00e1vazk\u016f. \u010clen\u00ed se na:<\/p>\n<ul>\n<li>z\u00e1soby, <\/li>\n<li>pohled\u00e1vky,<\/li>\n<li>kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Zasoby\"><\/span>Z\u00e1soby <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Z\u00e1soby jsou jednou z nejd\u016fle\u017eit\u011bj\u0161\u00edch \u010d\u00e1st\u00ed ob\u011b\u017en\u00e9ho majetku v\u00fdrobn\u00edch podnik\u016f. D\u011bl\u00ed se na:<\/p>\n<ul>\n<li>zakoupen\u00e9 \u2013 materi\u00e1l, zbo\u017e\u00ed, drobn\u00e1 zv\u00ed\u0159ata,<\/li>\n<li>vytvo\u0159en\u00e9 vlastn\u00ed \u010dinnost\u00ed \u2013 v\u00fdrobky, polotovary, nedokon\u010den\u00e1 v\u00fdroba i drobn\u00e1 zv\u00ed\u0159ata.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Pohledavky\"><\/span>Pohled\u00e1vky <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Pohled\u00e1vky vznikaj\u00ed nej\u010dast\u011bji z obchodn\u00edch vztah\u016f. Jsou z\u00e1vazkem odb\u011bratele uhradit dodavateli ur\u010dit\u00fd dluh. Z pohledu dodavatele se jedn\u00e1 o <strong><a href=\"https:\/\/orangeacademy.cz\/clanky\/faktura-vite-co-musi-obsahovat\/\" rel=\"noopener noreferrer\" target=\"_blank\">faktury<\/a> vystaven\u00e9.<\/strong> Mohou jimi v\u0161ak b\u00fdt i dotace, odpo\u010dty dan\u00ed, n\u00e1roky na spl\u00e1cen\u00ed kapit\u00e1lu spole\u010dn\u00edky \u010di na \u00fahradu ztr\u00e1t. <\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kratkodoby_financni_majetek\"><\/span>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek je takov\u00fd majetek, kter\u00fd m\u00e1 \u00fa\u010detn\u00ed jednotka k dispozici po <strong>dobu krat\u0161\u00ed ne\u017e jeden rok.<\/strong> Pat\u0159\u00ed sem:<\/p>\n<ul>\n<li>pen\u011b\u017en\u00ed prost\u0159edky \u2013 v hotovosti a na b\u011b\u017en\u00e9m \u00fa\u010dtu,<\/li>\n<li>ceniny \u2013 kolky, d\u00e1lni\u010dn\u00ed zn\u00e1mky, stravenky apod.,<\/li>\n<li>kr\u00e1tkodob\u00e9 cenn\u00e9 pap\u00edry \u2013 sm\u011bnky, \u0161eky, akcie, dluhopisy atd.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ostatni_aktiva_prechodna\"><\/span>Ostatn\u00ed aktiva (p\u0159echodn\u00e1) <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ostatn\u00ed neboli p\u0159echodn\u00e1 aktiva slou\u017e\u00ed k zachycen\u00ed z\u016fstatku \u00fa\u010dt\u016f \u010dasov\u00e9ho rozli\u0161en\u00ed n\u00e1klad\u016f a p\u0159\u00edjm\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o situaci, kdy \u00fa\u010detn\u00ed jednotka obdr\u017e\u00ed <strong>fakturu za n\u00e1jemn\u00e9,<\/strong> kterou v\u0161ak bude platit a\u017e n\u00e1sleduj\u00edc\u00ed rok (n\u00e1klad p\u0159\u00ed\u0161t\u00edch obdob\u00ed) nebo dostane-li zaplaceno za kurz, jen\u017e bude po\u0159\u00e1dat a\u017e p\u0159\u00ed\u0161t\u00ed rok (p\u0159\u00edjem p\u0159\u00ed\u0161t\u00edch obdob\u00ed).<\/p>\n<p>Chcete se nau\u010dit o aktivech tak\u00e9 \u00fa\u010dtovat? 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 u Orange Academy<\/a>!<\/p>\n<p><em>Zdroj: portal.pohoda.cz, cs.wikipedia.org, uctovani.net, managementmania.com<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V tomto \u010dl\u00e1nku se do\u010dtete, co jsou to aktiva, ale tak\u00e9 jak se \u010dlen\u00ed i jak\u00fd majetek lze za\u0159adit do ob\u011b\u017en\u00fdch, st\u00e1l\u00fdch nebo finan\u010dn\u00edch. Co jsou aktiva? Aktiva jsou \u010dasto sklo\u0148ovan\u00fdm pojmem v \u00fa\u010detnictv\u00ed. V rozvaze jsou zachyceny na lev\u00e9 stran\u011b, kter\u00e1 p\u0159edstavuje majetek podniku (ve\u0161ker\u00e9 v\u011bci, pen\u00edze, pohled\u00e1vky a jin\u00e9 majetkov\u00e9 hodnoty nebo hospod\u00e1\u0159sk\u00e9 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3246,"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-3245","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aktiva: Ob\u011b\u017en\u00e1, st\u00e1l\u00e1, finan\u010dn\u00ed \u2013 zorientujte se v pojmech!<\/title>\n<meta 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