{"id":3887,"date":"2021-04-23T11:15:50","date_gmt":"2021-04-23T09:15:50","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3887"},"modified":"2021-04-19T16:00:36","modified_gmt":"2021-04-19T14:00:36","slug":"software","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/software\/","title":{"rendered":"Software: Zjist\u011bte, co to je a nau\u010dte se o n\u011bm \u00fa\u010dtovat!"},"content":{"rendered":"<p><strong>V tomto \u010dl\u00e1nku v\u00e1m vysv\u011btl\u00edme, co je to software i jak se o n\u011bm \u00fa\u010dtuje v p\u0159\u00edpad\u011b, kdy ho pou\u017e\u00edv\u00e1te pro svou podnikatelskou \u010dinnost nebo ho vyv\u00edj\u00edte a prod\u00e1v\u00e1te.<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 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-6a0b1e6a4cc94\" 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-6a0b1e6a4cc94\"  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\/software\/#Co_je_to_software\" >Co je to software?<\/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\/software\/#Uctovani_software\" >\u00da\u010dtov\u00e1n\u00ed software<\/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\/software\/#Nakup_software_uctovani\" >N\u00e1kup software \u00fa\u010dtov\u00e1n\u00ed<\/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\/software\/#Neplatce_DPH\" >Nepl\u00e1tce DPH<\/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\/software\/#Platce_DPH\" >Pl\u00e1tce DPH<\/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\/software\/#Uctovani_SW_do_nakladu\" >\u00da\u010dtov\u00e1n\u00ed SW do n\u00e1klad\u016f<\/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\/software\/#Nakup_software_ktery_neni_DNM\" >N\u00e1kup software, kter\u00fd nen\u00ed DNM<\/a><\/li><\/ul><\/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\/software\/#Vytvoreny_SW_vlastni_cinnosti\" >Vytvo\u0159en\u00fd SW vlastn\u00ed \u010dinnost\u00ed<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_je_to_software\"><\/span>Co je to software?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Software (zkr\u00e1cen\u011b SW) je <\/span><b>sada v\u0161ech po\u010d\u00edta\u010dov\u00fdch program\u016f,<\/b><span style=\"font-weight: 400;\"> kter\u00e9 prov\u00e1d\u011bj\u00ed ur\u010ditou \u010dinnost. M\u016f\u017ee b\u00fdt autorsk\u00fdm d\u00edlem, je\u017e je prop\u016fj\u010dov\u00e1no na z\u00e1klad\u011b<\/span><a href=\"https:\/\/orangeacademy.cz\/clanky\/licencni-smlouva\/\"><span style=\"font-weight: 400;\"> licen\u010dn\u00ed<\/span><\/a><span style=\"font-weight: 400;\"> nebo jin\u00e9 autorsk\u00e9 smlouvy. Z pohledu \u00fa\u010detnictv\u00ed je po spln\u011bn\u00ed ur\u010dit\u00fdch z\u00e1konem stanoven\u00fdch podm\u00ednek pova\u017eov\u00e1n za dlouhodob\u00fd nehmotn\u00fd majetek (viz n\u00ed\u017ee).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dlouhodob\u00fdm nehmotn\u00fdm majetkem (DNM) m\u016f\u017ee b\u00fdt software pouze v p\u0159\u00edpad\u011b, kdy spl\u0148uje ve\u0161ker\u00e9 n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>nen\u00ed <\/b><span style=\"font-weight: 400;\">ur\u010den pro \u0159\u00edzen\u00ed technologi\u00ed nebo za\u0159\u00edzen\u00ed, kter\u00e1 bez n\u011bj nemohou fungovat,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>p\u016fvod<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">byl z\u00edsk\u00e1n od jin\u00fdch osob (koup\u00ed, vkladem, darem, zd\u011bd\u011bn\u00edm, p\u0159em\u011bnou nebo jinak bez\u00faplatn\u011b) &#8211; plat\u00ed v p\u0159\u00edpad\u011b, kdy ho <\/span><b>pou\u017e\u00edv\u00e1te k podnik\u00e1n\u00ed <\/b><span style=\"font-weight: 400;\">nebo<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">byl vytvo\u0159en vlastn\u00ed \u010dinnost\u00ed &#8211; v p\u0159\u00edpad\u011b, kdy ho nab\u00edz\u00edte jin\u00fdm subjekt\u016fm (tzn. <\/span><b>obchodujete s n\u00edm),<\/b><\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\"><b>doba pou\u017eitelnosti <\/b><span style=\"font-weight: 400;\">mus\u00ed b\u00fdt del\u0161\u00ed ne\u017e jeden rok,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>po\u0159izovac\u00ed cena<\/b><span style=\"font-weight: 400;\"> mus\u00ed b\u00fdt pro za\u0159azen\u00ed do DNM:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">vy\u0161\u0161\u00ed ne\u017e 60 000 K\u010d (u vybran\u00fdch \u00fa\u010detn\u00edch jednotek dle <\/span><span style=\"font-weight: 400;\">\u00a7 3 odst. 1<\/span><span style=\"font-weight: 400;\"> Z\u00e1kona o \u00fa\u010detnictv\u00ed nebo <\/span><span style=\"font-weight: 400;\">dle vyhl\u00e1\u0161ky \u010d. 410\/2009 Sb.,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">nebo m\u016f\u017ee b\u00fdt stanovena individu\u00e1ln\u011b dle rozhodnut\u00ed <\/span><a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\"><span style=\"font-weight: 400;\">\u00fa\u010detn\u00ed jednotky<\/span><\/a><span style=\"font-weight: 400;\"> v souladu s principem v\u00fdznamnosti (tzn. uv\u00e1d\u011bn\u00ed pouze pravdiv\u00fdch a \u00fapln\u00fdch informac\u00ed) a v\u011brn\u00fdm a poctiv\u00fdm zobrazen\u00edm majetku.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Uctovani_software\"><\/span>\u00da\u010dtov\u00e1n\u00ed software<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kdy\u017e u\u017e v\u00edte, co je to software, p\u0159e\u010dt\u011bte si, jak se o n\u011bm \u00fa\u010dtuje. V t\u00e9to \u010d\u00e1sti \u010dl\u00e1nku se dozv\u00edte, kdy se \u00fa\u010dtuje do n\u00e1klad\u016f i jak o jeho po\u0159\u00edzen\u00ed a odepisov\u00e1n\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nakup_software_uctovani\"><\/span>N\u00e1kup software \u00fa\u010dtov\u00e1n\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u00e1kup SW v p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o dlouhodob\u00fd nehmotn\u00fd majetek (viz pravidla v\u00fd\u0161e), za\u00fa\u010dtujete <\/span><b>bez jin\u00fdch po\u0159izovac\u00edch n\u00e1klad\u016f<\/b><span style=\"font-weight: 400;\"> n\u00e1sleduj\u00edc\u00edm zp\u016fsobem &#8211; na M\u00e1 d\u00e1ti bude jeho cena na <\/span><a href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/\"><span style=\"font-weight: 400;\">aktivn\u00edm \u00fa\u010dtu<\/span><\/a><span style=\"font-weight: 400;\"> \u010d\u00edslo 013 &#8211; Software a na stran\u011b Dal stejn\u00e1 \u010d\u00e1stka na \u00fa\u010dtu 321 &#8211; Dodavatel\u00e9.\u00a0<\/span><\/p>\n<table style=\"height: 117px;\" width=\"662\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>M\u00e1 d\u00e1ti<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>Dal<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">013<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">321<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">V p\u0159\u00edpad\u011b vedlej\u0161\u00edch po\u0159izovac\u00edch n\u00e1klad\u016f (nap\u0159. n\u00e1kup licence) se budou ve\u0161ker\u00e9 p\u0159ijat\u00e9 faktury \u00fa\u010dtovat na stranu M\u00e1 d\u00e1ti aktivn\u00edho \u00fa\u010dtu 041 &#8211;\u00a0 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho majetku a na stranu Dal pasivn\u00edho \u00fa\u010dtu 321 &#8211; Dodavatel\u00e9. P\u0159i \u00fa\u010dtov\u00e1n\u00ed <\/span><b>p\u0159ijat\u00e9 faktury od pl\u00e1tce DPH<\/b><span style=\"font-weight: 400;\"> pouze p\u0159ibyde na stranu M\u00e1 d\u00e1ti \u010d\u00e1stka DPH \u00fa\u010dtu 343.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Neplatce_DPH\"><\/span>Nepl\u00e1tce DPH<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"height: 136px;\" width=\"650\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>M\u00e1 d\u00e1ti<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>Dal<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">041<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">321<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"Platce_DPH\"><\/span>Pl\u00e1tce DPH<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"height: 105px;\" width=\"644\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>M\u00e1 d\u00e1ti<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>Dal<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">041\/343<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">321<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Uctovani_SW_do_nakladu\"><\/span>\u00da\u010dtov\u00e1n\u00ed SW do n\u00e1klad\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pokud SW <\/span><b>nespl\u0148uje<\/b> <b>ve\u0161ker\u00e9 podm\u00ednky za\u0159azen\u00ed <\/b><span style=\"font-weight: 400;\">do dlouhodob\u00e9ho nehmotn\u00e9ho majetku (nap\u0159. jeho po\u0159izovac\u00ed cena je ni\u017e\u0161\u00ed ne\u017e 60 000 K\u010d, ale doba pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok), budete jeho n\u00e1kup \u00fa\u010dtovat jako firemn\u00ed n\u00e1klad na stranu M\u00e1 d\u00e1ti \u00fa\u010dtu 558 &#8211; N<\/span><span style=\"font-weight: 400;\">\u00e1klady z drobn\u00e9ho dlouhodob\u00e9ho majetku a na stranu Dal n\u011bkter\u00e9ho z \u00fa\u010dt\u016f \u00fa\u010dt. t\u0159\u00eddy 3 (kr\u00e1tkodob\u00e9 z\u00e1vazky), \u00fa\u010dt. skupiny 45 (dlouhodob\u00e9 z\u00e1vazky) nebo \u00fa\u010dtu 261 &#8211; Pokladna.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sou\u010dasn\u011b za\u00fa\u010dtujete po\u0159\u00edzen\u00ed drobn\u00e9ho nehmotn\u00e9ho <\/span><a href=\"https:\/\/orangeacademy.cz\/clanky\/obezny-majetek-definice-cleneni\/\"><span style=\"font-weight: 400;\">majetku<\/span><\/a><span style=\"font-weight: 400;\"> na stranu M\u00e1 d\u00e1ti aktivn\u00edho \u00fa\u010dtu \u010d. 018 &#8211; Drobn\u00fd DNM a na stranu Dal \u00fa\u010dtu 078 &#8211; Opr\u00e1vky k drobn\u00e9mu DNM.\u00a0<\/span><\/p>\n<p><b>Pozn\u00e1mka:<\/b><span style=\"font-weight: 400;\"> Aby byl majetek pova\u017eov\u00e1n za drobn\u00fd dlouhodob\u00fd nehmotn\u00fd, mus\u00ed b\u00fdt jeho doba pou\u017eitelnosti <\/span><b>del\u0161\u00ed ne\u017e jeden ro<\/b><span style=\"font-weight: 400;\">k a po\u0159izovac\u00ed cena ve v\u00fd\u0161i<\/span><b> 7 000 K\u010d a\u017e 60 000 K\u010d.<\/b><span style=\"font-weight: 400;\"> Doln\u00ed hranici si v\u0161ak m\u016f\u017eete vnit\u0159n\u00edm p\u0159edpisem sn\u00ed\u017eit.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nakup_software_ktery_neni_DNM\"><\/span>N\u00e1kup software, kter\u00fd nen\u00ed DNM<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"height: 185px;\" width=\"663\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>M\u00e1 d\u00e1ti<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>Dal<\/b><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">558<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">261\/3xx\/45x<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">018<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">078<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nevedete-li \u00fa\u010detnictv\u00ed, n\u00e1kup softwaru za\u00fa\u010dtujete jako da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj. Nebudete ho tedy evidovat jako nehmotn\u00fd majetek a tud\u00ed\u017e ani odepisovat.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vytvoreny_SW_vlastni_cinnosti\"><\/span>Vytvo\u0159en\u00fd SW vlastn\u00ed \u010dinnost\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u00fd\u0161e jsme v\u00e1m uk\u00e1zali, jak \u00fa\u010dtovat SW v p\u0159\u00edpad\u011b, kdy ho po\u0159izujete od n\u011bkoho jin\u00e9ho a budete pou\u017e\u00edvat pro va\u0161i podnikatelskou \u010dinnost. Pokud v\u0161ak SW <\/span><b>vyr\u00e1b\u00edte a obchodujete s n\u00edm,<\/b><span style=\"font-weight: 400;\"> budete ho muset aktivovat jako dlouhodob\u00fd nehmotn\u00fd majetek, vytvo\u0159en\u00fd vlastn\u00ed \u010dinnost\u00ed a \u00fa\u010dtovat na M\u00e1 d\u00e1ti \u00fa\u010dtu 013 &#8211; Software (p\u0159\u00edp. 041 &#8211; Nedokon\u010den\u00fd DNM) a na stranu Dal \u00fa\u010dtu 587 &#8211; Aktivace DNM (nebo 506 &#8211; v p\u0159\u00edpad\u011b, kdy \u00fa\u010dtujete <\/span><span style=\"font-weight: 400;\">podle vyhl\u00e1\u0161ky \u010d. 410\/2009 Sb.)<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"height: 128px;\" width=\"703\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>M\u00e1 d\u00e1ti<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>Dal<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">013\/041<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">506\/587<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Tip: <\/b><span style=\"font-weight: 400;\">Chcete se nau\u010dit \u00fa\u010dtovat komplexn\u011b a um\u011bt vyu\u017e\u00edt nabyt\u00e9 znalosti v praxi? P\u0159ihlaste se na n\u011bkter\u00fd z <\/span><a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\"><span style=\"font-weight: 400;\">kurz\u016f \u00fa\u010detnictv\u00ed <\/span><\/a><span style=\"font-weight: 400;\">Orange Academy!<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Zdroj: zivnostnik.cz, finance.cz, uctovani.net, ucetniportal.cz<\/span><\/i><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>V tomto \u010dl\u00e1nku v\u00e1m vysv\u011btl\u00edme, co je to software i jak se o n\u011bm \u00fa\u010dtuje v p\u0159\u00edpad\u011b, kdy ho pou\u017e\u00edv\u00e1te pro svou podnikatelskou \u010dinnost nebo ho vyv\u00edj\u00edte a prod\u00e1v\u00e1te. Co je to software? Software (zkr\u00e1cen\u011b SW) je sada v\u0161ech po\u010d\u00edta\u010dov\u00fdch program\u016f, kter\u00e9 prov\u00e1d\u011bj\u00ed ur\u010ditou \u010dinnost. M\u016f\u017ee b\u00fdt autorsk\u00fdm d\u00edlem, je\u017e je prop\u016fj\u010dov\u00e1no na z\u00e1klad\u011b licen\u010dn\u00ed [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3894,"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":[1,14],"tags":[54,17,8],"class_list":["post-3887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazeno","category-ucetnictvi-a-dane","tag-podnikani","tag-ucetnictvi","tag-vzdelavani"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Software: Zjist\u011bte, co to je a nau\u010dte se o n\u011bm \u00fa\u010dtovat!<\/title>\n<meta name=\"description\" content=\"V tomto \u010dl\u00e1nku v\u00e1m vysv\u011btl\u00edme, co je to software i jak se o 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