{"id":3760,"date":"2021-03-10T11:50:13","date_gmt":"2021-03-10T10:50:13","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3760"},"modified":"2021-03-07T22:23:58","modified_gmt":"2021-03-07T21:23:58","slug":"pohledavka-definice-druhy-uctovani","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/","title":{"rendered":"Pohled\u00e1vka: Definice, druhy, proml\u010den\u00ed, \u00fa\u010dtov\u00e1n\u00ed"},"content":{"rendered":"<p><strong>Tento \u010dl\u00e1nek je ur\u010den pro v\u0161echny za\u010d\u00ednaj\u00edc\u00ed podnikatele nebo \u00fa\u010detn\u00ed, kte\u0159\u00ed se pot\u0159ebuj\u00ed zorientovat v pojmech a principu fungov\u00e1n\u00ed dodavatelsko-odb\u011bratelsk\u00fdch vztah\u016f. Po jeho p\u0159e\u010dten\u00ed budete v\u011bd\u011bt, co je to pohled\u00e1vka, jak se \u010dlen\u00ed i jak se o n\u00ed \u00fa\u010dtuje.<\/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-69f502531121a\" 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-69f502531121a\"  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\/pohledavka-definice-druhy-uctovani\/#Co_je_to_pohledavka_a_kdy_vznika\" >Co je to pohled\u00e1vka a kdy vznik\u00e1?<\/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\/pohledavka-definice-druhy-uctovani\/#Vymahani_pohledavek\" >Vym\u00e1h\u00e1n\u00ed pohled\u00e1vek<\/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\/pohledavka-definice-druhy-uctovani\/#Kdy_je_pohledavka_promlcena\" >Kdy je pohled\u00e1vka proml\u010dena?<\/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\/pohledavka-definice-druhy-uctovani\/#Druhy_pohledavek_a_jejich_cleneni\" >Druhy pohled\u00e1vek a jejich \u010dlen\u011bn\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Nedobytna_pohledavka\" >Nedobytn\u00e1 pohled\u00e1vka<\/a><\/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\/pohledavka-definice-druhy-uctovani\/#Pochybna_pohledavka\" >Pochybn\u00e1 pohled\u00e1vka<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Sporna_pohledavka\" >Sporn\u00e1 pohled\u00e1vka<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Prednostni_pohledavka\" >P\u0159ednostn\u00ed pohled\u00e1vka<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Neprednostni_pohledavka\" >Nep\u0159ednostn\u00ed pohled\u00e1vka<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Pohledavka_Uctovani\" >Pohled\u00e1vka: \u00da\u010dtov\u00e1n\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Pohledavky_z_obchodnich_vztahu\" >Pohled\u00e1vky z obchodn\u00edch vztah\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Pohledavky_za_eskontovane_cenne_papiry\" >Pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/orangeacademy.cz\/clanky\/pohledavka-definice-druhy-uctovani\/#Poskytnute_zalohy\" >Poskytnut\u00e9 z\u00e1lohy<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_je_to_pohledavka_a_kdy_vznika\"><\/span>Co je to pohled\u00e1vka a kdy vznik\u00e1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pohled\u00e1vka je pr\u00e1vo v\u011b\u0159itele (resp. dodavatele) na pen\u011b\u017en\u00ed nebo v\u011bcn\u00e9 pln\u011bn\u00ed (tj. uhrazen\u00ed dluhu) dlu\u017en\u00edka. V \u00fa\u010detnictv\u00ed se zaznamen\u00e1v\u00e1 do <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" target=\"_blank\" rel=\"noopener\">rozvahy<\/a> na stranu aktiv. Vznik\u00e1 v okam\u017eiku, kdy si ur\u010dit\u00e1 osoba:<\/p>\n<ul>\n<li>p\u016fj\u010d\u00ed pen\u00edze (spot\u0159ebitelsk\u00fd nebo hypote\u010dn\u00ed \u00fav\u011br),<\/li>\n<li>objedn\u00e1 zbo\u017e\u00ed \u010di slu\u017ebu,<\/li>\n<li>uzav\u0159e n\u00e1jemn\u00ed smlouvu s podn\u00e1jemn\u00edkem.<\/li>\n<\/ul>\n<p>Resp., je j\u00ed <strong>dovoleno platit pozd\u011bji<\/strong> (nap\u0159. v p\u0159\u00edpad\u011b faktury) nebo <strong>nezaplat\u00ed do splatn\u00e9ho term\u00ednu.<\/strong> M\u016f\u017ee se v\u0161ak jednat tak\u00e9 o <strong>platby p\u0159edem<\/strong> (nap\u0159\u00edklad o poskytnut\u00e9 z\u00e1lohy dodavatel\u016fm p\u0159ed dod\u00e1n\u00edm zbo\u017e\u00ed \u010di slu\u017eby).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vymahani_pohledavek\"><\/span>Vym\u00e1h\u00e1n\u00ed pohled\u00e1vek<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Po uplynut\u00ed term\u00ednu splatnosti m\u00e1 v\u011b\u0159itel n\u00e1rok na vym\u00e1h\u00e1n\u00ed pohled\u00e1vky. Vznikne-li druh\u00fdm, v\u00fd\u0161e uv\u00e1d\u011bn\u00fdm zp\u016fsobem, v\u011b\u0159itel mus\u00ed dlu\u017en\u00edkovi zaslat p\u00edsemnou upom\u00ednku, kde vy\u010d\u00edsl\u00ed p\u0159esnou dlu\u017enou \u010d\u00e1stku. Nepoda\u0159\u00ed-li se mu pen\u00edze z\u00edskat, p\u0159ich\u00e1z\u00ed na \u0159adu vym\u00e1h\u00e1n\u00ed pohled\u00e1vky a to bu\u010f na vlastn\u00ed p\u011bst, nebo za pomoci specializovan\u00fdch agentur (soukrom\u00fdch firem \u010di \u017eivnostn\u00edk\u016f). Nutno podotknout, \u017ee cel\u00fd proces je zdlouhav\u00fd a \u010dasto ho doprov\u00e1z\u00ed \u017ealoby a soudy. M\u016f\u017ee kon\u010dit i exekuc\u00ed \u010di dra\u017ebou.<\/p>\n<p>Od roku 2001 mohou v\u011b\u0159itel\u00e9 vyu\u017e\u00edvat slu\u017eby <strong>soukrom\u00fdch soudn\u00edch exekutor\u016f.<\/strong> Aby v\u0161ak mohli dlu\u017enou \u010d\u00e1stku t\u00edmto zp\u016fsobem vym\u00e1hat, mus\u00ed m\u00edt pravomocn\u00fd platebn\u00ed rozkaz (p\u0159\u00edp. rozsudek), v n\u011bm\u017e soud uzn\u00e1 za dlu\u017en\u00edka konkr\u00e9tn\u00ed osobu a \u010d\u00e1stku jako dlu\u017enou, kterou mus\u00ed uhradit.<\/p>\n<p>Chce-li se v\u011b\u0159itel vyhnout vym\u00e1h\u00e1n\u00ed pohled\u00e1vky, m\u016f\u017ee ji <strong>prodat.<\/strong> V takov\u00e9m p\u0159\u00edpad\u011b v\u0161ak z\u00edsk\u00e1 pouze procentu\u00e1ln\u00ed \u010d\u00e1st jej\u00ed celkov\u00e9 hodnoty.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kdy_je_pohledavka_promlcena\"><\/span>Kdy je pohled\u00e1vka proml\u010dena?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Rozhodne-li se v\u011b\u0159itel pohled\u00e1vku vym\u00e1hat, n\u00e1vrh na \u017ealobu mus\u00ed dle <a href=\"https:\/\/cs.wikipedia.org\/wiki\/Ob%C4%8Dansk%C3%BD_z%C3%A1kon%C3%ADk_(%C4%8Cesko,_2012)\" target=\"_blank\" rel=\"noopener\">ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a> podat nejd\u00e9le <strong>do t\u0159\u00ed let<\/strong> (tato doba v\u0161ak m\u016f\u017ee b\u00fdt mezi v\u011b\u0159itelem a dlu\u017en\u00edkem stanovena od jednoho roku do patn\u00e1cti let). V opa\u010dn\u00e9m p\u0159\u00edpad\u011b m\u016f\u017ee dlu\u017en\u00edk podat n\u00e1mitku a t\u00e9 <strong>mus\u00ed soud vyhov\u011bt.<\/strong> Pokud v\u0161ak dlu\u017en\u00edk tohoto pr\u00e1va nevyu\u017eije, mus\u00ed dlu\u017enou \u010d\u00e1stku zaplatit.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Druhy_pohledavek_a_jejich_cleneni\"><\/span>Druhy pohled\u00e1vek a jejich \u010dlen\u011bn\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Existuje n\u011bkolik druh\u016f pohled\u00e1vek, kter\u00e9 lze roz\u010dlenit do n\u011bkolika skupin. Z hlediska <strong>mo\u017enosti jej\u00ed \u00fahrady<\/strong> se d\u011bl\u00ed na:<\/p>\n<ul>\n<li>nedobytn\u00e9,<\/li>\n<li>pochybn\u00e9,<\/li>\n<li>sporn\u00e9.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nedobytna_pohledavka\"><\/span>Nedobytn\u00e1 pohled\u00e1vka<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nedobytnou pohled\u00e1vkou je pohled\u00e1vka, kter\u00e1 nebude z d\u016fvodu <strong>platebn\u00ed neschopnosti<\/strong> dlu\u017en\u00edka nebo bezv\u00fdsledn\u00e9ho vym\u00e1h\u00e1n\u00ed u soudu proplacena.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pochybna_pohledavka\"><\/span>Pochybn\u00e1 pohled\u00e1vka<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>U pochybn\u00e9 pohled\u00e1vky se p\u0159edpokl\u00e1d\u00e1 jej\u00ed neproplacen\u00ed. Do t\u00e9to skupiny lze za\u0159adit nap\u0159\u00edklad tzv. pod\u0159\u00edzenou pohled\u00e1vku (viz n\u00ed\u017ee).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sporna_pohledavka\"><\/span>Sporn\u00e1 pohled\u00e1vka<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Za spornou pohled\u00e1vku se pova\u017euje ta, s n\u00ed\u017e dlu\u017en\u00edk nesouhlas\u00ed, neuzn\u00e1v\u00e1 j\u00ed \u010di jde o pohled\u00e1vku vym\u00e1hanou v soudn\u00edm, p\u0159\u00edpadn\u011b arbitr\u00e1\u017en\u00edm \u0159\u00edzen\u00ed.<\/p>\n<p>Pohled\u00e1vky lze roz\u010dlenit tak\u00e9 <strong>dle Ob\u010dansk\u00e9ho soudn\u00edho \u0159\u00e1du<\/strong> na tzv. <em>p\u0159ednostn\u00ed a nep\u0159ednostn\u00ed.<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Prednostni_pohledavka\"><\/span>P\u0159ednostn\u00ed pohled\u00e1vka<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Jak ji\u017e z n\u00e1zvu vypl\u00fdv\u00e1, p\u0159ednostn\u00ed pohled\u00e1vka mus\u00ed b\u00fdt uhrazena p\u0159ednostn\u011b. Jedn\u00e1 se nap\u0159\u00edklad o pohled\u00e1vky:<\/p>\n<ul>\n<li>v\u00fd\u017eivn\u00e9ho,<\/li>\n<li>dan\u00ed,<\/li>\n<li>pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a st\u00e1tn\u00ed politiku zam\u011bstnanosti a na ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed,<\/li>\n<li>n\u00e1hrady \u00fajmy zp\u016fsoben\u00e9 po\u0161kozen\u00e9mu ubl\u00ed\u017een\u00edm na zdrav\u00ed,<\/li>\n<li>n\u00e1hrady \u00fajmy zp\u016fsoben\u00e9 \u00famysln\u00fdmi trestn\u00fdmi \u010diny.<\/li>\n<\/ul>\n<p><iframe loading=\"lazy\" title=\"Z\u00e1klady \u00fa\u010detnictv\u00ed 3. d\u00edl |  \u00da\u010detn\u00ed doklady, v\u00fdkazy a jejich rozd\u00edly | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/EdcXaB8_ypY?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neprednostni_pohledavka\"><\/span>Nep\u0159ednostn\u00ed pohled\u00e1vka<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Mezi nep\u0159ednostn\u00ed pohled\u00e1vky pak logicky pat\u0159\u00ed v\u0161echny ostatn\u00ed, kter\u00e9 z\u00e1kon nepova\u017euje za p\u0159ednostn\u00ed:<\/p>\n<ul>\n<li>nezaplacen\u00e9 p\u016fj\u010dky a \u00fav\u011bry,<\/li>\n<li>neuhrazen\u00e9 <a href=\"https:\/\/orangeacademy.cz\/clanky\/faktura-vite-co-musi-obsahovat\/\" target=\"_blank\" rel=\"noopener\">faktury<\/a> za energie (elekt\u0159inu, plyn,&#8230;), zbo\u017e\u00ed \u010di slu\u017eby,<\/li>\n<li>n\u00e1jemn\u00e9,<\/li>\n<li>nezaplacen\u00e9 platby za n\u00e1kupy na spl\u00e1tky,<\/li>\n<li>leasing,<\/li>\n<li>pokuty<\/li>\n<li>a dal\u0161\u00ed pohled\u00e1vky, je\u017e se nepova\u017euj\u00ed za p\u0159ednostn\u00ed.<\/li>\n<\/ul>\n<p>Do t\u00e9to skupiny pohled\u00e1vek lze za\u0159adit i tzv. <strong>pod\u0159\u00edzenou.<\/strong> Jedn\u00e1 se o dluh, kter\u00fd m\u00e1 b\u00fdt splacen a\u017e po v\u0161ech ostatn\u00edch. B\u011bhem insolven\u010dn\u00edho \u0159\u00edzen\u00ed \u010dasto doch\u00e1z\u00ed k jej\u00edmu neuhrazen\u00ed.<\/p>\n<p>Pohled\u00e1vky se v \u00fa\u010detnictv\u00ed \u010dlen\u00ed <strong>podle doby splatnosti<\/strong> na:<\/p>\n<ul>\n<li>kr\u00e1tkodob\u00e9 &#8211; doba splatnosti je krat\u0161\u00ed ne\u017e jeden rok,<\/li>\n<li>dlouhodob\u00e9 &#8211; doba splatnosti je del\u0161\u00ed ne\u017e jeden rok.<\/li>\n<\/ul>\n<p>V r\u00e1mci <a href=\"https:\/\/orangeacademy.cz\/clanky\/zaklady-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a> existuje i tzv. <strong>odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka,<\/strong> kter\u00e1 p\u0159edstavuje da\u0148 z p\u0159\u00edjm\u016f, o n\u00ed\u017e bude z\u00e1vazek v budoucnosti pravd\u011bpodobn\u011b ni\u017e\u0161\u00ed. Vznik\u00e1 z do\u010dasn\u00fdch rozd\u00edl\u016f mezi \u00fa\u010detn\u00edm a da\u0148ov\u00fdm pojet\u00edm \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f.<\/p>\n<p>D\u00e1le lze pohled\u00e1vky \u010dlenit na <strong>zaji\u0161t\u011bn\u00e9 a nezaji\u0161t\u011bn\u00e9.<\/strong> Z\u00e1kon definuje zaji\u0161t\u011bnou pohled\u00e1vku jako tu, zaji\u0161t\u011bnou majetkem dlu\u017en\u00edka. Pohled\u00e1vka nezaji\u0161t\u011bn\u00e1 je pak ta, je\u017e jeho majetkem zaji\u0161t\u011bna nen\u00ed.<\/p>\n<p>Pohled\u00e1vka m\u016f\u017ee b\u00fdt i tzv. <strong>vykonateln\u00e1 a nevykonateln\u00e1.<\/strong> Spln\u011bn\u00ed vykonateln\u00e9 pohled\u00e1vky si m\u016f\u017ee v\u011b\u0159itel vynutit prost\u0159ednictv\u00edm soudu nebo exekutora.<\/p>\n<p><strong>Podm\u00edn\u011bnou pohled\u00e1vkou<\/strong> se rozum\u00ed ta, jej\u00ed\u017e vznik, zm\u011bna nebo z\u00e1nik se v\u00e1\u017ee k ur\u010dit\u00e9 podm\u00ednce (nap\u0159. mus\u00ed m\u00edt ru\u010ditele &#8211; resp. osobu, kter\u00e1 za dlu\u017en\u00edka p\u0159\u00edpadn\u011b dluh uhrad\u00ed). Nepodm\u00edn\u011bn\u00e1 je pak bez podm\u00ednky.<\/p>\n<p><strong>Pohled\u00e1vka za majetkovou podstatou<\/strong> vznik\u00e1 po zah\u00e1jen\u00ed insolven\u010dn\u00edho \u0159\u00edzen\u00ed. Lze mezi ni za\u0159adit:<\/p>\n<ul>\n<li>odm\u011bnu insolven\u010dn\u00edmu spr\u00e1vci,<\/li>\n<li>n\u00e1klady na udr\u017eov\u00e1n\u00ed a spr\u00e1vu majetku dlu\u017en\u00edka,<\/li>\n<li>platby st\u00e1tu (dan\u011b, pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed,&#8230;),<\/li>\n<li>a dal\u0161\u00ed dle \u00a7 168 <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2006-182\" target=\"_blank\" rel=\"noopener\">insolven\u010dn\u00edho z\u00e1kona<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Pohledavka_Uctovani\"><\/span>Pohled\u00e1vka: \u00da\u010dtov\u00e1n\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>V\u00fd\u0161e jsme v\u00e1m p\u0159edstavili definici, druhy a principy fungov\u00e1n\u00ed pohled\u00e1vky. Nyn\u00ed si uk\u00e1\u017eeme z\u00e1kladn\u00ed \u00fa\u010detn\u00ed p\u0159\u00edpady, kter\u00e9 mohou v t\u00e9to oblasti vzniknout.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pohledavky_z_obchodnich_vztahu\"><\/span>Pohled\u00e1vky z obchodn\u00edch vztah\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nej\u010dast\u011bj\u0161\u00edm \u00fa\u010detn\u00edm p\u0159\u00edpadem jsou pohled\u00e1vky, vystaven\u00e9 odb\u011brateli za prodan\u00e9 zbo\u017e\u00ed, v\u00fdrobky \u010di slu\u017eby. V okam\u017eiku vystaven\u00ed faktury, za\u00fa\u010dtuje firma (resp. v\u011b\u0159itel\/dodavatel) danou \u010d\u00e1stku na stranu MD \u00fa\u010dtu <strong>311 <\/strong>&#8211; Pohled\u00e1vky z obchodn\u00edch vztah\u016f a na stranu Dal n\u011bkter\u00e9ho z \u0161estistovkov\u00fdch \u00fa\u010dt\u016f (nap\u0159. \u00fa\u010dtu <strong>604 <\/strong> &#8211; Tr\u017eby za zbo\u017e\u00ed).<\/p>\n<p>V okam\u017eiku zaplacen\u00ed faktury odb\u011bratelem se \u00fahrada za\u00fa\u010dtuje na stranu MD \u00fa\u010dtu <strong>221 <\/strong> &#8211; Bankovn\u00ed \u00fa\u010dty nebo 211 &#8211; Pokladna (v p\u0159\u00edpad\u011b, kdy dodavatel obdr\u017e\u00ed pen\u00edze v hotovosti). Na stranu Dal se za\u00fa\u010dtuje uhrazen\u00e1 pohled\u00e1vka a t\u00edm se \u00fa\u010det <strong>311<\/strong> vynuluje.<\/p>\n<table style=\"height: 169px;\" width=\"688\">\n<tbody>\n<tr>\n<td><b>\u00da\u010detn\u00ed p\u0159\u00edpad<\/b><\/td>\n<td><b>Za\u00fa\u010dtov\u00e1n\u00ed (MD\/Dal)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Faktura vystaven\u00e1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311\/604<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00dahrada faktury odb\u011bratelem<\/span><\/td>\n<td><span style=\"font-weight: 400;\">221\/311<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Pohledavky_za_eskontovane_cenne_papiry\"><\/span>Pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tento \u00fa\u010detn\u00ed p\u0159\u00edpad nast\u00e1v\u00e1 v situaci, kdy v\u011b\u0159itel postoup\u00ed sm\u011bnku (cenn\u00fd pap\u00edr) bance, aby tak z\u00edskal pen\u00edze p\u0159edem. Za\u00fa\u010dtuje se na MD \u00fa\u010dtu <strong>313 <\/strong> &#8211; Pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry a na stranu Dal \u00fa\u010dtu <strong>312 <\/strong> &#8211; Sm\u011bnky k inkasu.<\/p>\n<table style=\"height: 139px;\" width=\"687\">\n<tbody>\n<tr>\n<td><b>\u00da\u010detn\u00ed p\u0159\u00edpad<\/b><\/td>\n<td><b>Za\u00fa\u010dtov\u00e1n\u00ed (MD\/Dal)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Postoupen\u00ed sm\u011bnky<\/span><\/td>\n<td><span style=\"font-weight: 400;\">313\/312<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Poskytnute_zalohy\"><\/span>Poskytnut\u00e9 z\u00e1lohy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V praxi se st\u00e1v\u00e1, \u017ee dodavatel po\u017eaduje pen\u00edze je\u0161t\u011b p\u0159ed proveden\u00edm slu\u017eby \u010di dod\u00e1n\u00edm zbo\u017e\u00ed. Odb\u011bratel tento \u00fa\u010detn\u00ed p\u0159\u00edpad za\u00fa\u010dtuje jako pohled\u00e1vku za dodavatelem na MD \u00fa\u010dtu <strong>314 <\/strong> &#8211; Poskytnut\u00e9 z\u00e1lohy a na \u00fabytek pen\u011b\u017en\u00edch prost\u0159edk\u016f na stranu Dal \u00fa\u010dtu <strong>221 <\/strong> &#8211; Bankovn\u00ed \u00fa\u010dty nebo 211 &#8211; Pokladna.<\/p>\n<p>V okam\u017eiku proveden\u00ed slu\u017eby \u010di dod\u00e1n\u00ed zbo\u017e\u00ed, pohled\u00e1vka (na \u00fa\u010dtu 314) zanik\u00e1 a odb\u011bratel obdr\u017e\u00ed fakturu (321 &#8211; Dodavatel\u00e9). Zm\u011bny na obou \u00fa\u010dtech se za\u00fa\u010dtuj\u00ed n\u00e1sledovn\u011b:<\/p>\n<table style=\"height: 156px;\" width=\"685\">\n<tbody>\n<tr>\n<td><b>\u00da\u010detn\u00ed p\u0159\u00edpad<\/b><\/td>\n<td><b>Za\u00fa\u010dtov\u00e1n\u00ed (MD\/Dal)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Poskytnut\u00e1 z\u00e1loha<\/span><\/td>\n<td><span style=\"font-weight: 400;\">314\/221<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Faktura od dodavatele<\/span><\/td>\n<td><span style=\"font-weight: 400;\">321\/314<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Chcete se nau\u010dit \u00fa\u010dtovat v\u00edce \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f? P\u0159ihlaste se na n\u011bkter\u00fdch z na\u0161ich <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\" target=\"_blank\" rel=\"noopener\">kurz\u016f \u00fa\u010detnictv\u00ed<\/a>!<\/p>\n<p><em>Zdroj: exekuce-insolvence.cz, online-finance.info, insolvence.justice.cz, portal.pohoda.cz, pohledavky.info<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tento \u010dl\u00e1nek je ur\u010den pro v\u0161echny za\u010d\u00ednaj\u00edc\u00ed podnikatele nebo \u00fa\u010detn\u00ed, kte\u0159\u00ed se pot\u0159ebuj\u00ed zorientovat v pojmech a principu fungov\u00e1n\u00ed dodavatelsko-odb\u011bratelsk\u00fdch vztah\u016f. Po jeho p\u0159e\u010dten\u00ed budete v\u011bd\u011bt, co je to pohled\u00e1vka, jak se \u010dlen\u00ed i jak se o n\u00ed \u00fa\u010dtuje. Co je to pohled\u00e1vka a kdy vznik\u00e1? Pohled\u00e1vka je pr\u00e1vo v\u011b\u0159itele (resp. dodavatele) na pen\u011b\u017en\u00ed nebo [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3763,"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-3760","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>Pohled\u00e1vka: Definice, druhy, proml\u010den\u00ed, \u00fa\u010dtov\u00e1n\u00ed<\/title>\n<meta name=\"description\" content=\"Pot\u0159ebujete se zorientovat v pojmech dodavatelsko-odb\u011bratelsk\u00fdch vztah\u016f? 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