{"id":4898,"date":"2022-01-26T15:52:17","date_gmt":"2022-01-26T14:52:17","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=4898"},"modified":"2022-02-06T18:13:59","modified_gmt":"2022-02-06T17:13:59","slug":"ucetni-vykazy","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/ucetni-vykazy\/","title":{"rendered":"\u00da\u010detn\u00ed v\u00fdkazy \u2013 5 druh\u016f, kter\u00e9 mus\u00edte v \u00fa\u010detnictv\u00ed zn\u00e1t"},"content":{"rendered":"<header class=\"entry-header\"><\/header>\n<div class=\"entry-content\">\n<p><strong>Zaj\u00edm\u00e1te-li se o \u00fa\u010detnictv\u00ed, nen\u00ed na \u0161kodu zopakovat si z\u00e1kladn\u00ed principy. V tomto \u010dl\u00e1nku si shrneme (finan\u010dn\u00ed) \u00fa\u010detn\u00ed v\u00fdkazy. Jedn\u00e1 se o dokumenty, kter\u00e9 zachycuj\u00ed finan\u010dn\u00ed situaci dan\u00e9 \u00fa\u010detn\u00ed jednotky. Dozv\u00edte se, co v nich nesm\u00ed chyb\u011bt a jak je spr\u00e1vn\u011b vytv\u00e1\u0159et.\u00a0<\/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-69f3211780937\" 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-69f3211780937\"  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\/ucetni-vykazy\/#Rozvaha\" >Rozvaha<\/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\/ucetni-vykazy\/#Jake_jsou_druhy_rozvahy\" >Jak\u00e9 jsou druhy rozvahy?<\/a><\/li><\/ul><\/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\/ucetni-vykazy\/#Ucetni_vykazy\" >\u00da\u010detn\u00ed v\u00fdkazy<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-vykazy\/#Vykaz_zisku_a_ztrat\" >V\u00fdkaz zisku a ztr\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-vykazy\/#Vykaz_cash_flow\" >V\u00fdkaz cash flow<\/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\/ucetni-vykazy\/#Vykaz_o_zmenach_vlastniho_kapitalu\" >V\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu<\/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\/ucetni-vykazy\/#Priloha_k_ucetni_zaverce\" >P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Rozvaha\"><\/span>Rozvaha<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>P\u0159i <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-vymyslet-nazev-firmy\/\" target=\"_blank\" rel=\"noopener\">zalo\u017een\u00ed firmy<\/a> po\u010d\u00edtejte s t\u00edm, \u017ee budete \u00fa\u010detn\u00ed v\u00fdkazy \u0159e\u0161it neust\u00e1le po celou dobu trv\u00e1n\u00ed va\u0161eho podnik\u00e1n\u00ed. Nejd\u016fle\u017eit\u011bj\u0161\u00edm v\u00fdkazem je bezesporu <strong>rozvaha<\/strong>.<\/p>\n<\/div>\n<blockquote><p>Co je rozvaha? Jedn\u00e1 se o o <strong>nejz\u00e1kladn\u011bj\u0161\u00ed v\u00fdkaz<\/strong> \u00fa\u010detn\u00ed z\u00e1v\u011brky vypov\u00eddaj\u00edc\u00ed o aktivech a pasivech. D\u00edky rozvaze se d\u00e1 posoudit finan\u010dn\u00ed stav spole\u010dnosti, zda prosperujete \u010di nikoliv. Rozvaha se naz\u00fdv\u00e1 tak\u00e9 jako <em>finan\u010dn\u00ed pozice<\/em>, d\u0159\u00edve se pou\u017e\u00edval v\u00fdraz <em>bilance<\/em>.<\/p><\/blockquote>\n<p>Mezi aktiva pat\u0159\u00ed nap\u0159. majetek podniku, k pasiv\u016fm \u0159ad\u00edme zdroje kryt\u00ed, a to k ur\u010dit\u00e9mu datu \u2013 <i>rozvahov\u00e9mu dni (stavov\u00e9 veli\u010diny). Naopak u v\u00fdkazu zisku a ztr\u00e1t se ud\u00e1vaj\u00ed hodnoty za ur\u010dit\u00e9 obdob\u00ed (tokov\u00e9 veli\u010diny).<\/i><\/p>\n<p>Spr\u00e1vn\u011b sestaven\u00e1 rozvaha mus\u00ed napl\u0148ovat <strong>z\u00e1kladn\u00ed bilan\u010dn\u00ed rovnici<\/strong>, tedy sou\u010det aktiv se mus\u00ed rovnat sou\u010dtu pasiv. Jej\u00ed obsah a formu ur\u010duj\u00ed tzv. <a title=\"\u00da\u010detn\u00ed standardy\" href=\"https:\/\/cs.wikipedia.org\/wiki\/%C3%9A%C4%8Detn%C3%AD_standardy\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00ed standardy<\/a>, na z\u00e1klad\u011b nich\u017e se vede cel\u00e9 \u00fa\u010detnictv\u00ed. Ty jsou sou\u010d\u00e1st\u00ed na\u0161\u00ed legislativy \u010cR. Ka\u017ed\u00e1 zem\u011b m\u00e1 v platnosti odli\u0161n\u00e9 n\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy. Nap\u0159. v anglosask\u00fdch zem\u00edch je vyd\u00e1vaj\u00ed soukrom\u00e9 oraganizace.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Jake_jsou_druhy_rozvahy\"><\/span>Jak\u00e9 jsou druhy rozvahy?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>Zahajovac\u00ed rozvaha<\/strong> \u2013 sestavuje se k datu zah\u00e1jen\u00ed podnik\u00e1n\u00ed.<\/li>\n<li><strong>Po\u010d\u00e1te\u010dn\u00ed rozvaha<\/strong> \u2013 sestavuje se k prvn\u00edmu dni ka\u017ed\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<li><strong>Kone\u010dn\u00e1 rozvaha<\/strong> \u2013 sestavuje se k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<\/ol>\n<p>Jestli\u017ee jste m\u011bli ve \u0161kole p\u0159edm\u011bt \u00fa\u010detnictv\u00ed, anebo jste absolvovali <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\" target=\"_blank\" rel=\"noopener\">rekvalifika\u010dn\u00ed kurz \u00fa\u010detnictv\u00ed<\/a>, jist\u011b si vybav\u00edte zn\u00e1m\u00e9 &#8220;t\u00e9\u010dko&#8221;, kter\u00e9 p\u0159edstavovalo pr\u00e1v\u011b zmi\u0148ovanou rozvahu. Na lev\u00e9 stran\u011b byly aktiva (majetek), na prav\u00e9 stran\u011b pasiva (zdroje financov\u00e1n\u00ed).<\/p>\n<p>Ve firm\u011b to ale tak jednoduch\u00e9 nen\u00ed, zpravidla se jedn\u00e1 o <strong>dokument o n\u011bkolika stran\u00e1ch<\/strong>. U aktiv se majetek rozd\u011bluje na hmotn\u00fd, nehmotn\u00fd, finan\u010dn\u00ed a ob\u011b\u017en\u00fd. D\u00e1le \u0159e\u0161\u00edme, zda je kr\u00e1tkodob\u00fd \u010di dlouhodob\u00fd. A nezpom\u00ednejme tak\u00e9 na ostatn\u00ed majetek s \u010dasov\u00fdm rozli\u0161en\u00edm.<\/p>\n<p>Ani u pasiv to nen\u00ed tak snadn\u00e9, \u010dlen\u00edme je na vlastn\u00ed (z\u00e1kladn\u00ed kapit\u00e1l, fondy, hospod\u00e1\u0159sk\u00fd v\u00fdsledek) a ciz\u00ed (z\u00e1vazky v\u016f\u010di bance, zam\u011bstnanc\u016fm a dodavatel\u016fm). A nakonec jsou tu tak\u00e9 ostatn\u00ed z\u00e1vazky s \u010dasov\u00fdm rozli\u0161en\u00edm.<\/p>\n<div id=\"attachment_4913\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4913\" class=\"size-large wp-image-4913\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/01\/ucetni-930x620.jpg\" alt=\"Pr\u00e1ce \u00fa\u010detn\u00ed vy\u017eaduje pravideln\u00e9 \u0161kolen\u00ed\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-4913\" class=\"wp-caption-text\"><a href=\"https:\/\/orangeacademy.cz\/clanky\/napln-prace-ucetni\/\" target=\"_blank\" rel=\"noopener\">Pr\u00e1ce \u00fa\u010detn\u00ed<\/a> vy\u017eaduje pravideln\u00e9 \u0161kolen\u00ed.<\/p><\/div>\n<div class=\"entry-content\">\n<h2><span class=\"ez-toc-section\" id=\"Ucetni_vykazy\"><\/span>\u00da\u010detn\u00ed v\u00fdkazy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Jako prvn\u00ed jsme si p\u0159edstavili rozvahu, nyn\u00ed se pod\u00edvejme na dal\u0161\u00ed \u010dty\u0159i \u00fa\u010detn\u00ed v\u00fdkazy:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vykaz_zisku_a_ztrat\"><\/span>V\u00fdkaz zisku a ztr\u00e1t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Druh\u00fdm v\u00fdkazem je <strong>v\u00fdkaz zisku a ztr\u00e1t<\/strong>, hovorov\u011b <em>v\u00fdsledovka<\/em>. M\u00e1 za \u00fakol informovat o tom, jak si firma vedla b\u011bhem konkr\u00e9tn\u00edho \u00fa\u010detn\u00edho obdob\u00ed. Jak\u00fdch v\u00fdnos\u016f dos\u00e1hla a v jak\u00e9 v\u00fd\u0161i byly n\u00e1klady vedouc\u00ed k jejich dosa\u017een\u00ed. V\u00fdkaz zisku a ztr\u00e1t se setavuje na konci \u00fa\u010detn\u00edho obdob\u00ed, p\u0159\u00edpadn\u011b p\u0159ed vstupem firmy do insolvence, nikoliv <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat\/\" target=\"_blank\" rel=\"noopener\">na za\u010d\u00e1tku podnik\u00e1n\u00ed<\/a>. Na z\u00e1klad\u011b v\u00fdkazu se d\u00e1le zpracov\u00e1v\u00e1 <strong>hospod\u00e1\u0159sk\u00fd v\u00fdsledek<\/strong>. Ten se dosad\u00ed do rozvahy, nap\u0159. jako nov\u00fd zdroj kryt\u00ed.\u00a0N\u00e1sledn\u011b za\u010d\u00edn\u00e1 nov\u00e9 z\u00fa\u010dtovac\u00ed obdob\u00ed op\u011bt od nuly.<\/p>\n<p>Shrnut\u00ed:\u00a0N\u00e1klady a v\u00fdnosy se ve v\u00fdkazu \u010dlen\u00ed na provozn\u00ed a finan\u010dn\u00ed. Provozn\u00ed v\u00fdnosy a n\u00e1klady vypov\u00eddaj\u00ed o provozn\u00edm hospod\u00e1\u0159sk\u00e9m v\u00fdsledku, finan\u010dn\u00ed v\u00fdnosy a n\u00e1klady, zase o finan\u010dn\u00edm hospod\u00e1\u0159sk\u00e9m v\u00fdsledku. Kdy\u017e pot\u00e9 oba hospod\u00e1\u0159sk\u00e9 v\u00fdsledky se\u010dteme, zjist\u00edme celkov\u00fd <strong>hospod\u00e1\u0159sk\u00fd v\u00fdsledek <\/strong>firmy.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vykaz_cash_flow\"><\/span>V\u00fdkaz cash flow<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u0159et\u00edm v\u00fdkazem je\u00a0<strong>v\u00fdkaz cash flow. <\/strong>Jedn\u00e1 se o informace o ve\u0161ker\u00e9m pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f, a to hotovostn\u00edch i bezhotovostn\u00edch. Zpravidla jde o finan\u010dn\u00ed toky z \u010dinnosti firmy \u2013 provozn\u00ed, investi\u010dn\u00ed a finan\u010dn\u00ed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vykaz_o_zmenach_vlastniho_kapitalu\"><\/span>V\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u010ctvrt\u00fdm v\u00fdkazem je\u00a0<strong>v\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu<\/strong>. Ten vypov\u00edd\u00e1 o p\u0159\u00edpadn\u00fdch zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu spole\u010dnosti za ur\u010dit\u00e9 obdob\u00ed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Priloha_k_ucetni_zaverce\"><\/span>P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>P\u00e1t\u00fdm v\u00fdkazem je <strong>p\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/strong>. Jedn\u00e1 se o p\u0159\u00edlohu, kter\u00e1 slovn\u011b popisuje p\u0159ehled v\u0161ech v\u00fdkaz\u016f a informace o tom, co obsahuj\u00ed. Jedn\u00e1 se nap\u0159. o:<\/p>\n<ul>\n<li>informace o \u00fa\u010detn\u00ed jednotce (po\u010det zam\u011bstnanc\u016f a jejich <a href=\"https:\/\/orangeacademy.cz\/clanky\/prumerna-mzda-v-cesku\/\" target=\"_blank\" rel=\"noopener\">pr\u016fm\u011brn\u00e1 mzda<\/a>);<\/li>\n<li>informace o poskytnut\u00fdch bankovn\u00edch \u00fav\u011brech;<\/li>\n<li>\u00fa\u010detn\u00ed metody (zp\u016fsob oce\u0148ov\u00e1n\u00ed majetku a z\u00e1sob);<\/li>\n<li>dal\u0161\u00ed zm\u011bny, kter\u00e9 prob\u011bhly po dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/li>\n<\/ul>\n<p>V\u0161echny \u00fa\u010detn\u00ed jednotky maj\u00ed povinnost dle z\u00e1kona sestavovat rozvahu a v\u00fdkaz zisku a ztr\u00e1t. Prvn\u00ed dva zm\u00edn\u011bn\u00e9 v\u00fdkazy pat\u0159\u00ed do z\u00e1klad\u016f \u00fa\u010detnictv\u00ed. Dal\u0161\u00ed \u00fa\u010detn\u00ed v\u00fdkazy\u00a0sestavuj\u00ed jen n\u011bkter\u00e9 \u00fa\u010detn\u00ed jednotky dle pravidel uveden\u00fdch v z\u00e1konu o \u00fa\u010detnictv\u00ed.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Zaj\u00edm\u00e1te-li se o \u00fa\u010detnictv\u00ed, nen\u00ed na \u0161kodu zopakovat si z\u00e1kladn\u00ed principy. V tomto \u010dl\u00e1nku si shrneme (finan\u010dn\u00ed) \u00fa\u010detn\u00ed v\u00fdkazy. Jedn\u00e1 se o dokumenty, kter\u00e9 zachycuj\u00ed finan\u010dn\u00ed situaci dan\u00e9 \u00fa\u010detn\u00ed jednotky. Dozv\u00edte se, co v nich nesm\u00ed chyb\u011bt a jak je spr\u00e1vn\u011b vytv\u00e1\u0159et.\u00a0 Rozvaha P\u0159i zalo\u017een\u00ed firmy po\u010d\u00edtejte s t\u00edm, \u017ee budete \u00fa\u010detn\u00ed v\u00fdkazy \u0159e\u0161it neust\u00e1le [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":4902,"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],"tags":[18,54,17,26],"class_list":["post-4898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-navody","tag-podnikani","tag-ucetnictvi","tag-vysvetleni-zakonu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00da\u010detn\u00ed v\u00fdkazy \u2013 5 druh\u016f, kter\u00e9 mus\u00edte v \u00fa\u010detnictv\u00ed zn\u00e1t<\/title>\n<meta name=\"description\" content=\"Zaj\u00edm\u00e1te-li se o \u00fa\u010detnictv\u00ed, p\u0159ipome\u0148te si, co jsou to \u00fa\u010detn\u00ed v\u00fdkazy. 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