{"id":3453,"date":"2020-12-28T09:48:51","date_gmt":"2020-12-28T08:48:51","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3453"},"modified":"2021-02-10T17:00:15","modified_gmt":"2021-02-10T16:00:15","slug":"obezny-majetek-definice-cleneni","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/","title":{"rendered":"Ob\u011b\u017en\u00fd majetek: Definice, \u010dlen\u011bn\u00ed, p\u0159\u00edklady"},"content":{"rendered":"<p><strong>Setkali jste se ji\u017e s pojmem ob\u011b\u017en\u00fd majetek? Pokud ne a chcete se o n\u011bm dozv\u011bd\u011bt v\u00edce, p\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek, ve kter\u00e9m najdete jeho definici, jak se \u010dlen\u00ed i p\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed n\u011bkter\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f!<\/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-69d5ab54273f9\" 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-69d5ab54273f9\"  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\/obezny-majetek-definice-cleneni\/#Obezny_majetek_OM_%E2%80%93_definice\" >Ob\u011b\u017en\u00fd majetek (OM) \u2013 definice<\/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\/obezny-majetek-definice-cleneni\/#Cleneni_obezneho_majetku\" >\u010clen\u011bn\u00ed ob\u011b\u017en\u00e9ho majetku<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Zasoby\" >Z\u00e1soby<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Material\" >Materi\u00e1l<\/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\/obezny-majetek-definice-cleneni\/#Nedokoncena_vyroba\" >Nedokon\u010den\u00e1 v\u00fdroba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Polotovary\" >Polotovary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Vyrobky\" >V\u00fdrobky<\/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\/obezny-majetek-definice-cleneni\/#Zbozi\" >Zbo\u017e\u00ed<\/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\/obezny-majetek-definice-cleneni\/#Zvirata\" >Zv\u00ed\u0159ata<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Pohledavky\" >Pohled\u00e1vky<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Financni_obezny_majetek\" >Finan\u010dn\u00ed ob\u011b\u017en\u00fd majetek<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Obezny_majetek_%E2%80%93_uctovani_zakladnich_ucetnich_pripadu\" >Ob\u011b\u017en\u00fd majetek \u2013 \u00fa\u010dtov\u00e1n\u00ed z\u00e1kladn\u00edch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Priklad_na_uctovani_zasob\" >P\u0159\u00edklad na \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Priklad_na_uctovani_pohledavek\" >P\u0159\u00edklad na \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/#Priklad_na_uctovani_kratkodobeho_financniho_majetku\" >P\u0159\u00edklad na \u00fa\u010dtov\u00e1n\u00ed kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Obezny_majetek_OM_%E2%80%93_definice\"><\/span>Ob\u011b\u017en\u00fd majetek (OM) \u2013 definice <span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ob\u011b\u017en\u00fd majetek (OM) je <strong>majetek kr\u00e1tkodob\u00e9 povahy<\/strong>, kter\u00fd firma pou\u017e\u00edv\u00e1 dobu krat\u0161\u00ed ne\u017e jeden rok. Na rozd\u00edl od dlouhodob\u00e9ho se neopot\u0159ebov\u00e1v\u00e1, ale spot\u0159ebov\u00e1v\u00e1. Jedn\u00e1 se o polo\u017eky aktiv, <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" rel=\"noopener noreferrer\" target=\"_blank\">v rozvaze<\/a> zobrazovan\u00fdch na lev\u00e9 stran\u011b. <\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cleneni_obezneho_majetku\"><\/span>\u010clen\u011bn\u00ed ob\u011b\u017en\u00e9ho majetku <span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Abyste si dok\u00e1zali l\u00e9pe p\u0159edstavit, co je pod t\u00edmto pojmem my\u0161leno, p\u0159e\u010dt\u011bte si, jak se ob\u011b\u017en\u00fd majetek \u010dlen\u00ed a <strong>co do n\u011bj pat\u0159\u00ed.<\/strong> OM se \u010dlen\u00ed na:<\/p>\n<ul>\n<li>z\u00e1soby,<\/li>\n<li>pohled\u00e1vky,<\/li>\n<li>finan\u010dn\u00ed ob\u011b\u017en\u00fd majetek.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Zasoby\"><\/span>Z\u00e1soby <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Z\u00e1soby jsou typick\u00fdm p\u0159\u00edkladem ob\u011b\u017en\u00e9ho majetku. Charakterizuje je <strong>p\u0159em\u011bna v jinou majetkovou slo\u017eku.<\/strong> Pat\u0159\u00ed sem:<\/p>\n<ul>\n<li>materi\u00e1l,<\/li>\n<li>nedokon\u010den\u00e1 v\u00fdroba, <\/li>\n<li>polotovary,<\/li>\n<li>v\u00fdrobky,<\/li>\n<li>zbo\u017e\u00ed,<\/li>\n<li>zv\u00ed\u0159ata.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Material\"><\/span> Materi\u00e1l <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Materi\u00e1l pou\u017e\u00edvaj\u00ed ke sv\u00e9 \u010dinnosti p\u0159edev\u0161\u00edm v\u00fdrobn\u00ed podniky k vyhotoven\u00ed v\u00fdrobk\u016f. D\u011bl\u00ed se na:<\/p>\n<ul>\n<li><strong>z\u00e1kladn\u00ed<\/strong> \u2013 jsou jimi suroviny, kter\u00e9 tvo\u0159\u00ed podstatu v\u00fdrobku,<\/li>\n<li><strong>pomocn\u00fd<\/strong> \u2013 je stejn\u011b jako z\u00e1kladn\u00ed materi\u00e1l sou\u010d\u00e1st\u00ed v\u00fdrobku, netvo\u0159\u00ed v\u0161ak jeho podstatu,<\/li>\n<li><strong>provozovac\u00ed l\u00e1tky<\/strong> \u2013 slou\u017e\u00ed k provozu <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u00fa\u010detn\u00ed jednotky<\/a>, m\u016f\u017ee se jednat o palivo, \u010dist\u00edc\u00ed prost\u0159edky apod.,<\/li>\n<li><strong>n\u00e1hradn\u00ed d\u00edly<\/strong> \u2013 jde nap\u0159\u00edklad o sou\u010d\u00e1stky do stroj\u016f,<\/li>\n<li><strong>obaly<\/strong> \u2013 pou\u017e\u00edvaj\u00ed se k ochran\u011b v\u00fdrobk\u016f \u010di zbo\u017e\u00ed a p\u0159i doprav\u011b.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nedokoncena_vyroba\"><\/span>Nedokon\u010den\u00e1 v\u00fdroba <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Nedokon\u010den\u00e1 v\u00fdroba je typ <strong>z\u00e1sob vlastn\u00ed v\u00fdroby.<\/strong> Jak ji\u017e z n\u00e1zvu vypl\u00fdv\u00e1, jedn\u00e1 se o produkty, kter\u00e9 ji\u017e pro\u0161ly n\u011bkolika v\u00fdrobn\u00edmi stupni, ale je\u0161t\u011b se z nich nestaly hotov\u00e9 v\u00fdrobky, p\u0159ipraven\u00e9 k prodeji.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Polotovary\"><\/span>Polotovary <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Polotovary se od nedokon\u010den\u00e9 v\u00fdroby li\u0161\u00ed t\u00edm, \u017ee nebyly vytvo\u0159eny podnikem, ale ten je <strong>nakoupil <\/strong> od jin\u00e9ho za \u00fa\u010delem dal\u0161\u00edho zpracov\u00e1n\u00ed. <\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vyrobky\"><\/span>V\u00fdrobky <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>V\u00fdrobky jsou produkty ur\u010den\u00e9 a <strong>p\u0159ipraven\u00e9 k prodeji,<\/strong> proto\u017ee ji\u017e pro\u0161ly v\u0161emi v\u00fdrobn\u00edmi operacemi i technickou kontrolou.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Zbozi\"><\/span>Zbo\u017e\u00ed <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Za zbo\u017e\u00ed se pova\u017euj\u00ed bu\u010f statky nakupovan\u00e9 pouze <strong>za \u00fa\u010delem dal\u0161\u00edho prodeje,<\/strong> nebo v\u00fdrobky vlastn\u00ed v\u00fdroby, prod\u00e1van\u00e9 ve vlastn\u00edch prodejn\u00e1ch. <\/p>\n<h4><span class=\"ez-toc-section\" id=\"Zvirata\"><\/span>Zv\u00ed\u0159ata <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>I zv\u00ed\u0159ata jsou zahrnov\u00e1na mezi z\u00e1soby (pouze v\u0161ak mlad\u00e1, ve v\u00fdkrmu \u010di drobn\u00e9 zv\u00ed\u0159ectvo).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pohledavky\"><\/span>Pohled\u00e1vky <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Mezi ob\u011b\u017en\u00e1 aktiva lze za\u0159adit tak\u00e9 pohled\u00e1vky s dobou splatnosti krat\u0161\u00ed ne\u017e jeden rok. Pohled\u00e1vky p\u0159edstavuj\u00ed n\u00e1rok podnikatele na \u00fahradu pen\u011b\u017en\u00ed \u010d\u00e1stky od dlu\u017en\u00edka, kter\u00fdm m\u016f\u017ee b\u00fdt:<\/p>\n<ul>\n<li><strong>odb\u011bratel,<\/strong> dokud nezaplat\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/faktura-vite-co-musi-obsahovat\/\" rel=\"noopener noreferrer\" target=\"_blank\">fakturu<\/a>,<\/li>\n<li><strong>zam\u011bstnanec,<\/strong> jemu\u017e poskytnete pen\u00edze (nap\u0159. na slu\u017eebn\u00ed cestu apod.),<\/li>\n<li><strong>finan\u010dn\u00ed \u00fa\u0159ad,<\/strong> jen\u017e v\u00e1m dlu\u017e\u00ed p\u0159eplatky na dan\u00edch,<\/li>\n<li><strong>spole\u010dn\u00edk,<\/strong> jen\u017e m\u00e1 vlo\u017eit do spole\u010dnosti \u010d\u00e1st sv\u00e9ho jm\u011bn\u00ed,<\/li>\n<li><strong>jin\u00fd podnik<\/strong> \u2013 nap\u0159\u00edklad v situaci, kdy v\u00e1m zp\u016fsobil \u0161kodu na majetku.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Financni_obezny_majetek\"><\/span>Finan\u010dn\u00ed ob\u011b\u017en\u00fd majetek <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finan\u010dn\u00ed ob\u011b\u017en\u00fd majetek nebo tak\u00e9 kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek tvo\u0159\u00ed:<\/p>\n<ul>\n<li><strong>pen\u00edze<\/strong> v hotovosti a na bankovn\u00edch \u00fa\u010dtech,<\/li>\n<li><strong>ceniny,<\/strong> kter\u00fdmi jsou kolky, d\u00e1lni\u010dn\u00ed zn\u00e1mky, stravenky,&#8230;<\/li>\n<li>vklady a <strong>cenn\u00e9 pap\u00edry<\/strong> s dobou pou\u017eitelnosti krat\u0161\u00ed ne\u017e jeden rok.<\/li>\n<\/ul>\n<p><iframe loading=\"lazy\" title=\"Z\u00e1klady \u00fa\u010detnictv\u00ed 4. d\u00edl |  Co jsou to aktiva? | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/2wUNIS_VkFs?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Obezny_majetek_%E2%80%93_uctovani_zakladnich_ucetnich_pripadu\"><\/span>Ob\u011b\u017en\u00fd majetek \u2013 \u00fa\u010dtov\u00e1n\u00ed z\u00e1kladn\u00edch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f <span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u00ed\u017ee jsme pro v\u00e1s p\u0159ipravili p\u00e1r z\u00e1kladn\u00edch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f t\u00fdkaj\u00edc\u00edch se ob\u011b\u017en\u00fdch <a href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/\" rel=\"noopener\" target=\"_blank\">aktiv<\/a> \u2013 z\u00e1sob, pohled\u00e1vek a kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Priklad_na_uctovani_zasob\"><\/span>P\u0159\u00edklad na \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Mezi z\u00e1kladn\u00ed \u00fa\u010detn\u00ed p\u0159\u00edpady lze za\u0159adit nap\u0159\u00edklad <strong>p\u0159evod hotov\u00fdch v\u00fdrobk\u016f na sklad.<\/strong> Tato \u00fa\u010detn\u00ed operace se za\u00fa\u010dtuje jako p\u0159\u00edr\u016fstek v\u00fdrobk\u016f na sklad (p\u0159\u00edr\u016fstek na \u00fa\u010dtu 123 na stran\u011b M\u00e1 d\u00e1ti) a \u00fabytek z\u00e1sob nedokon\u010den\u00e9 v\u00fdroby (na stran\u011b Dal \u00fa\u010dtu 121). Grafick\u00e9 zn\u00e1zorn\u011bn\u00ed vypad\u00e1 n\u00e1sledovn\u011b:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_vyrobky-1.jpg\" alt=\"ob\u011b\u017en\u00fd majetek v\u00fdrobky\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3460\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_vyrobky-1.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_vyrobky-1-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_vyrobky-1-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_vyrobky-1-480x270.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=\"Priklad_na_uctovani_pohledavek\"><\/span>P\u0159\u00edklad na \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Klasick\u00fdm \u00fa\u010detn\u00edm p\u0159\u00edpadem, kdy vznik\u00e1 podnikateli pohled\u00e1vka, je <strong>vystaven\u00ed faktury odb\u011brateli.<\/strong> V \u00fa\u010detnictv\u00ed se zachycuje na stranu M\u00e1 d\u00e1ti \u00fa\u010dtu 311 \u2013 Odb\u011bratel\u00e9 a na stranu Dal \u00fa\u010dtu v\u00fdnosov\u00e9ho 6xx, resp. z tr\u017eeb za v\u00fdrobky, slu\u017eby \u010di zbo\u017e\u00ed. Grafick\u00e9 zn\u00e1zorn\u011bn\u00ed vydan\u00e9 faktury za zbo\u017e\u00ed je n\u00e1sleduj\u00edc\u00ed:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_fa_vydana-1.jpg\" alt=\"ob\u011b\u017en\u00fd majetek faktura vydan\u00e1\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3461\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_fa_vydana-1.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_fa_vydana-1-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_fa_vydana-1-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_fa_vydana-1-480x270.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<p><strong><br \/>\nPozn.:<\/strong> Jedn\u00e1 se o \u00fa\u010dtov\u00e1n\u00ed nepl\u00e1tce DPH.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Priklad_na_uctovani_kratkodobeho_financniho_majetku\"><\/span>P\u0159\u00edklad na \u00fa\u010dtov\u00e1n\u00ed kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Co se kategorie kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku t\u00fdk\u00e1, \u00fa\u010detn\u00ed \u010dasto zaznamen\u00e1vaj\u00ed \u00fa\u010detn\u00ed p\u0159\u00edpady <strong>p\u0159\u00edr\u016fstk\u016f nebo \u00fabytk\u016f pen\u011bz na bankovn\u00edch \u00fa\u010dtech.<\/strong> Pro zn\u00e1zorn\u011bn\u00ed p\u0159\u00edjmu pen\u011b\u017en\u00edch prost\u0159edk\u016f m\u016f\u017eeme pou\u017e\u00edt p\u0159edchoz\u00edho p\u0159\u00edkladu s vystavenou fakturou. V moment\u011b, kdy ji odb\u011bratel uhrad\u00ed, \u00fa\u010detn\u00ed dle v\u00fdpisu z b\u011b\u017en\u00e9ho \u00fa\u010dtu za\u00fa\u010dtuje p\u0159\u00edr\u016fstek financ\u00ed na stranu M\u00e1 d\u00e1ti \u00fa\u010dtu 221 a sn\u00ed\u017een\u00ed pohled\u00e1vky na stranu Dal \u00fa\u010dtu 311.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_uhrada_fa-1.jpg\" alt=\"ob\u011b\u017en\u00fd majetek \u00fahrada faktury vydan\u00e9\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3462\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_uhrada_fa-1.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_uhrada_fa-1-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_uhrada_fa-1-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek_uhrada_fa-1-480x270.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<p><strong>TIP:<\/strong> Chcete um\u011bt \u00fa\u010dtovat <strong>dal\u0161\u00ed \u00fa\u010detn\u00ed p\u0159\u00edpady?<\/strong> <\/p>\n<p style=\"text-align: center;\"><a class=\"stredniTlacitko\" href=\"https:\/\/rekvalifikacnikurzy.cz\/\"><strong>Vyberte si z nab\u00eddky rekvalifika\u010dn\u00edch kurz\u016f!<\/strong><\/a><\/p>\n<p><em>Zdroj: money.cz, hledamucetni.cz<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Setkali jste se ji\u017e s pojmem ob\u011b\u017en\u00fd majetek? Pokud ne a chcete se o n\u011bm dozv\u011bd\u011bt v\u00edce, p\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek, ve kter\u00e9m najdete jeho definici, jak se \u010dlen\u00ed i p\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed n\u011bkter\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f! Ob\u011b\u017en\u00fd majetek (OM) \u2013 definice Ob\u011b\u017en\u00fd majetek (OM) je majetek kr\u00e1tkodob\u00e9 povahy, kter\u00fd firma pou\u017e\u00edv\u00e1 dobu krat\u0161\u00ed ne\u017e jeden rok. [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3459,"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":[6,17,8],"class_list":["post-3453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-nabidka-kurzu","tag-ucetnictvi","tag-vzdelavani"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ob\u011b\u017en\u00fd majetek: Definice, \u010dlen\u011bn\u00ed, p\u0159\u00edklady<\/title>\n<meta name=\"description\" content=\"Setkali jste se ji\u017e s pojmem ob\u011b\u017en\u00fd majetek? Pokud ne, p\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek, ve kter\u00e9m najdete jeho definici, jak se \u010dlen\u00ed i p\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed n\u011bkter\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f!\" \/>\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\/obezny-majetek-definice-cleneni\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ob\u011b\u017en\u00fd majetek: Definice, \u010dlen\u011bn\u00ed, p\u0159\u00edklady\" \/>\n<meta property=\"og:description\" content=\"Setkali jste se ji\u017e s pojmem ob\u011b\u017en\u00fd majetek? Pokud ne, p\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek, ve kter\u00e9m najdete jeho definici, jak se \u010dlen\u00ed i p\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed n\u011bkter\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/\" \/>\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=\"2020-12-28T08:48:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-10T16:00:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/12\/obezny_majetek.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=\"5 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ob\u011b\u017en\u00fd majetek: Definice, \u010dlen\u011bn\u00ed, p\u0159\u00edklady","description":"Setkali jste se ji\u017e s pojmem ob\u011b\u017en\u00fd majetek? 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