{"id":5610,"date":"2022-09-06T10:56:21","date_gmt":"2022-09-06T08:56:21","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=5610"},"modified":"2022-09-06T10:56:21","modified_gmt":"2022-09-06T08:56:21","slug":"slovnik-pojmu-ucetnictvi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/slovnik-pojmu-ucetnictvi\/","title":{"rendered":"Slovn\u00edk pojm\u016f \u2013 \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<p dir=\"ltr\"><strong>Pokud se pohybujete v problematice \u00fa\u010detnictv\u00ed, tak se s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed setk\u00e1v\u00e1te s r\u016fzn\u00fdmi pojmy. Vysv\u011btlen\u00ed t\u011bch nej\u010dast\u011bj\u0161\u00edch nab\u00edz\u00ed dne\u0161n\u00ed \u010dl\u00e1nek.\u00a0<\/strong><\/p>\n<h2>Aktiva, Aktivum<\/h2>\n<p dir=\"ltr\"><strong>Aktiva<\/strong>\u00a0<strong>p\u0159edstavuj\u00ed v \u00fa\u010detnictv\u00ed majetek<\/strong> \u2013 z\u00e1soby, licence, pen\u00edze. Jedn\u00e1 se o majetek, kter\u00fd \u00fa\u010detn\u00ed jednotka z\u00edskala nebo z\u00edsk\u00e1 a p\u0159in\u00e1\u0161\u00ed v\u00fdnos.\u00a0Existuj\u00ed dv\u011b rozd\u011blen\u00ed aktiv \u2013<strong> re\u00e1ln\u00e1 a finan\u010dn\u00ed<\/strong>. Re\u00e1ln\u00e1 aktiva jsou nap\u0159. nemovitosti, pozemky, stroje, ale tak\u00e9 patenty nebo obchodn\u00ed zna\u010dky. Pod finan\u010dn\u00edmi aktivy si m\u016f\u017eeme p\u0159edstavit pen\u011b\u017en\u00ed prost\u0159edky, dluhopisy a akcie. Seznam v\u0161ech aktiv firmy se eviduje ve finan\u010dn\u00edch v\u00fdkazech.<\/p>\n<p dir=\"ltr\"><strong>Aktivum<\/strong>\u00a0je polo\u017eka, kter\u00e1 je prom\u00edtnuta ve finan\u010dn\u00edm v\u00fdkazu. Z\u00edskan\u00e9 aktivum se \u00fa\u010dtuje na stranu M\u00e1 d\u00e1ti a \u00fabytek aktiv na stranu Dal.<\/p>\n<h2>Den\u00edk<\/h2>\n<p dir=\"ltr\"><strong>\u00da\u010detn\u00ed den\u00edk\u00a0<\/strong>je jednou z hlavn\u00edch <a href=\"https:\/\/orangeacademy.cz\/clanky\/knihy-o-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">knih \u00fa\u010detnictv\u00ed<\/a> a jej\u00ed veden\u00ed se \u0159\u00edd\u00ed z\u00e1konem o \u00fa\u010detnictv\u00ed. Mezi z\u00e1kladn\u00ed n\u00e1le\u017eitosti den\u00edku pat\u0159\u00ed spr\u00e1vn\u00e9 datum zaznamen\u00e1n\u00ed \u00fa\u010detn\u00ed operace, p\u0159ilo\u017een\u00ed \u00fa\u010detn\u00edho dokladu se spr\u00e1vn\u00fdm \u010d\u00edseln\u00fdm ozna\u010den\u00edm, popis operace, zaznamen\u00e1n\u00ed finan\u010dn\u00ed \u010d\u00e1stky a ur\u010den\u00ed \u00fa\u010dt\u016f na stranu MD a D. <strong>\u00da\u010detn\u00ed den\u00edk se vede chronologicky.<\/strong><\/p>\n<h2>Dodavatel<\/h2>\n<p dir=\"ltr\"><strong>Dodavatel<\/strong>\u00a0\u2013 fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 <strong>dod\u00e1v\u00e1 materi\u00e1l, zbo\u017e\u00ed nebo poskytuje slu\u017eby.<\/strong> Nej\u010dast\u011bji vystupuje dodavatel v \u00fa\u010detnictv\u00ed p\u0159i \u00fa\u010dtov\u00e1n\u00ed faktur.<\/p>\n<h2>Dlouhodob\u00fd majetek<\/h2>\n<p dir=\"ltr\">Dlouhodob\u00fd majetek\u00a0p\u0159edstavuje takov\u00fd majetek, kter\u00fd <strong>slou\u017e\u00ed spole\u010dnosti d\u00e9le ne\u017e jeden rok<\/strong>. Dlouhodob\u00fd majetek nem\u011bn\u00ed svou podstatu, pouze se opot\u0159ebov\u00e1v\u00e1. Dlouhodob\u00fd majetek se v \u00fa\u010detnictv\u00ed d\u011bl\u00e1 na:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">Dlouhodob\u00fd hmotn\u00fd majetek,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">dlouhodob\u00fd nehmotn\u00fd majetek,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">dlouhodob\u00fd finan\u010dn\u00ed majetek,<\/p>\n<\/li>\n<\/ul>\n<h2>Ekonomick\u00fd syst\u00e9m<\/h2>\n<p dir=\"ltr\">Ekonomick\u00fd syst\u00e9m se skl\u00e1d\u00e1 z <strong>da\u0148ov\u00e9 evidence, \u00fa\u010detnictv\u00ed, faktur, objedn\u00e1vek, skladov\u00e9 evidence, mezd a knihy j\u00edzd<\/strong>. Jeho podoba je mo\u017en\u00e1 ve form\u011b jednoduch\u00e9 tabulky nebo modern\u011bj\u0161\u00edho \u00fa\u010detn\u00edho \u010di ERP syst\u00e9mu.<\/p>\n<blockquote>\n<p dir=\"ltr\">P\u0159ihlaste se na <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\" target=\"_blank\" rel=\"noopener\">kurz \u00fa\u010detnictv\u00ed s certifik\u00e1tem<\/a>.<\/p>\n<\/blockquote>\n<h2>Faktura<\/h2>\n<p dir=\"ltr\">Faktura \u2013 \u00fa\u010detn\u00ed doklad, kter\u00fdm se ov\u011b\u0159uje dodan\u00e9 zbo\u017e\u00ed nebo proveden\u00e1 pr\u00e1ce. Podle z\u00e1kona o \u00fa\u010detnictv\u00ed spl\u0148ovat tyto n\u00e1le\u017eitosti:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">Popis \u00fa\u010detn\u00edho p\u0159\u00edpadu,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">\u00fa\u010dastn\u00edky,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">okam\u017eik vystaven\u00ed faktury,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">okam\u017eik uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">cenu,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">podpis.<\/p>\n<\/li>\n<\/ul>\n<h2>Hospod\u00e1\u0159sk\u00fd v\u00fdsledek<\/h2>\n<p dir=\"ltr\">V\u00fdsledek hospoda\u0159en\u00ed p\u0159edstavuje rozd\u00edl mezi n\u00e1klady a v\u00fdnosy. Rozd\u00edl, kter\u00fd mezi n\u00e1klady a v\u00fdnosy p\u0159edstavuje zisk nebo ztr\u00e1tu. Hospod\u00e1\u0159sk\u00e1 v\u00fdsledek sestavuje \u00fa\u010detn\u00ed jednotka jednou m\u011bs\u00ed\u010dn\u011b.<\/p>\n<div id=\"attachment_5612\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5612\" class=\"wp-image-5612 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/08\/AdobeStock_166260933-930x619.jpeg\" alt=\"\u00da\u010detnictv\u00ed\" width=\"930\" height=\"619\" \/><p id=\"caption-attachment-5612\" class=\"wp-caption-text\">\u00da\u010detnictv\u00ed je jasn\u011b definovan\u00fd syst\u00e9m, kter\u00fd m\u00e1 sv\u00e1 pravidla. Pravidla \u00fa\u010detnictv\u00ed se \u0159\u00edd\u00ed z\u00e1konem \u010d. 563\/1991 Sb.<\/p><\/div>\n<h2>N\u00e1klady<\/h2>\n<p dir=\"ltr\">N\u00e1klady p\u0159edstavuj\u00ed pro<strong> spole\u010dnost \u00fabytek, kter\u00fd se projevuje sn\u00ed\u017een\u00edm stavu aktiv,<\/strong> a tud\u00ed\u017e i \u00fabytkem pen\u011b\u017en\u00edch prost\u0159edku. N\u00e1klady jsou d\u016fle\u017eit\u00e9 pro n\u00e1sledn\u00e9 dosa\u017een\u00ed v\u00fdnos\u016f. N\u00e1klady se d\u011bl\u00ed se na n\u00e1klady p\u0159\u00edm\u00e9, kter\u00e9 lze p\u0159i\u0159adit ke konkr\u00e9tn\u00edmu v\u00fdrobku a n\u00e1klady nep\u0159\u00edm\u00e9, kter\u00e9 je pot\u0159eba rozpo\u010d\u00edtat mezi v\u00fdrobn\u00ed a dal\u0161\u00ed procesy spole\u010dnosti.<\/p>\n<h2>Odpis, odpisy<\/h2>\n<p dir=\"ltr\">Odpis\u00a0je pojem pro <strong>vyj\u00e1d\u0159en\u00ed opot\u0159eben\u00ed majetku za ur\u010dit\u00fd \u010dasov\u00fd \u00fasek<\/strong> (obvykle jeden rok) a vyjad\u0159uje se v pen\u011b\u017en\u00edch jednotk\u00e1ch.\u00a0Odpisy\u00a0jsou \u00fa\u010detn\u00edm vyj\u00e1d\u0159en\u00edm \u00fabytku hodnoty dlouhodob\u00e9ho majetku, a to hmotn\u00e9ho i nehmotn\u00e9ho. Odpisy se vyjad\u0159uj\u00ed jako <strong>n\u00e1klad \u00fa\u010detn\u00ed jednotky.<\/strong> Jako n\u00e1klad se odpisy z\u00fa\u010dtov\u00e1vaj\u00ed postupn\u011b b\u011bhem n\u011bkolika let jejich sn\u00ed\u017een\u00ed nevratn\u00fdm ohodnocen\u00edm majetku v \u00fa\u010detnictv\u00ed.<\/p>\n<h2>Rozvaha<\/h2>\n<p dir=\"ltr\">Rozvaha pat\u0159\u00ed mezi z\u00e1kladn\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-vykazy\/\" target=\"_blank\" rel=\"noopener\">v\u00fdkaz \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/a> Jedn\u00e1 se o p\u0159ehled aktiv a pasiv, kter\u00e9 spole\u010dnost v ur\u010dit\u00e9m okam\u017eiku sleduje. Rozvaha vyjad\u0159uje majetek v pen\u011b\u017en\u00edch prost\u0159edc\u00edch. Zdroje, kter\u00e9 z\u00edsk\u00e1 spole\u010dnost z rozvahy <strong>pom\u00e1h\u00e1 k financov\u00e1n\u00ed dal\u0161\u00edch projekt\u016f a poskytuj\u00ed z\u00e1klad pro zhodnocen\u00ed finan\u010dn\u00ed situace podniku.<\/strong> Ka\u017ed\u00e1 spole\u010dnost vyhotovuje tyto druhy rozvahy:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">P\u0159i zalo\u017een\u00ed spole\u010dnosti \u2013 zahajovac\u00ed rozvaha,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">na po\u010d\u00e1tku spole\u010dnosti \u2013 po\u010d\u00e1te\u010dn\u00ed rozvaha,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">na konci \u00fa\u010detn\u00edho obdob\u00ed \u2013 kone\u010dn\u00e1 rozvaha,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">mezit\u00edmn\u00ed rozvaha,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">srovn\u00e1vac\u00ed rozvaha,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">rozvaha sestavovan\u00e1 za neobvykl\u00fdch okolnost\u00ed \u2013 mimo\u0159\u00e1dn\u00e1 rozvaha.<\/p>\n<\/li>\n<\/ul>\n<h2>\u00da\u010detnictv\u00ed<\/h2>\n<p dir=\"ltr\">\u00da\u010detnictv\u00ed\u00a0\u2013 n\u00e1stroj, kter\u00fd slou\u017e\u00ed ke sledov\u00e1n\u00ed a n\u00e1sledn\u00e9mu zobrazen\u00ed stavu a v\u00fdsledku ekonomick\u00e9 \u010dinnosti. <a href=\"https:\/\/orangeacademy.cz\/clanky\/prechod-z-danove-evidence-na-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">\u00da\u010detnictv\u00ed<\/a> je jasn\u011b definovan\u00fd syst\u00e9m, kter\u00fd m\u00e1 sv\u00e1 pravidla. Pravidla \u00fa\u010detnictv\u00ed se<strong> \u0159\u00edd\u00ed z\u00e1konem \u010d. 563\/1991 Sb.<\/strong><\/p>\n<h2>\u00da\u010detn\u00ed obdob\u00ed<\/h2>\n<p dir=\"ltr\">\u00da\u010detn\u00edm obdob\u00edm\u00a0rozum\u00edme <strong>dvan\u00e1ct po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f<\/strong>. \u00da\u010detn\u00ed obdob\u00ed m\u016f\u017ee vzniknout prvn\u00edho dne libovoln\u00e9ho m\u011bs\u00edce. Spr\u00e1vn\u011b zaznamenan\u00e9 \u00fa\u010detn\u00ed obdob\u00ed je nap\u0159\u00edklad od 1.7. do 31.8..<\/p>\n<h2>\u00da\u010detn\u00ed program<\/h2>\n<p dir=\"ltr\">\u00da\u010detn\u00ed program je n\u00e1stroj, kter\u00fd slou\u017e\u00ed ke<strong> zpracov\u00e1n\u00ed dan\u00ed, veden\u00ed ekonomiky spole\u010dnosti a \u00fa\u010detnictv\u00ed.<\/strong> Z\u00e1kladn\u00ed \u00fa\u010detn\u00ed programy nab\u00edz\u00ed funkce:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">Vytv\u00e1\u0159en\u00ed faktur a plateb,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">vytv\u00e1\u0159en\u00ed p\u0159\u00edjmov\u00fdch a v\u00fddajov\u00fdch doklad\u016f,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">veden\u00ed \u00fa\u010detn\u00edch knih,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">propojen\u00ed mzdov\u00e9ho a person\u00e1ln\u00edho syst\u00e9mu,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">evidenci majetku,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">adres\u00e1\u0159.<\/p>\n<\/li>\n<\/ul>\n<h2>V\u00fdnos<\/h2>\n<p dir=\"ltr\">V\u00fdnos je opakem n\u00e1klad\u016f. Jedn\u00e1 se tedy o <strong>ekonomick\u00fd p\u0159\u00edr\u016fstek \u2013 zv\u00fd\u0161en\u00ed aktiv a sn\u00ed\u017een\u00ed dluh\u016f.<\/strong> V\u00fdnosy pozitivn\u011b ovliv\u0148uj\u00ed v\u00fd\u0161i kapit\u00e1lu spole\u010dnosti, a to bez p\u0159\u00edm\u00e9ho vkladu vlastn\u00edk\u016f.<\/p>\n<h2>Z\u00e1vazek<\/h2>\n<p dir=\"ltr\">Z\u00e1vazek je definov\u00e1n jako<strong> povinnost \u00fa\u010detn\u00ed jednotky zaplatit pen\u00edze.<\/strong> Z\u00e1vazek vznik\u00e1, kdy\u017e dojde k za\u00fa\u010dtov\u00e1n\u00ed p\u0159ijat\u00e9 faktury s odlo\u017eenou splatnost\u00ed. Z\u00e1vazkem se tak\u00e9 rozum\u00ed situace, kdy \u00fa\u010detn\u00ed jednotka p\u0159ij\u00edm\u00e1 z\u00e1lohov\u00e9 platby a jej\u00edm z\u00e1vazkem je dodat objednan\u00e9 zbo\u017e\u00ed nebo poskytnou slu\u017ebu. Z\u00e1vazek vytv\u00e1\u0159\u00ed vztah mezi dv\u011bma subjekty, a to dlu\u017en\u00edkem a v\u011b\u0159itelem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud se pohybujete v problematice \u00fa\u010detnictv\u00ed, tak se s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed setk\u00e1v\u00e1te s r\u016fzn\u00fdmi pojmy. Vysv\u011btlen\u00ed t\u011bch nej\u010dast\u011bj\u0161\u00edch nab\u00edz\u00ed dne\u0161n\u00ed \u010dl\u00e1nek.\u00a0 Aktiva, Aktivum Aktiva\u00a0p\u0159edstavuj\u00ed v \u00fa\u010detnictv\u00ed majetek \u2013 z\u00e1soby, licence, pen\u00edze. Jedn\u00e1 se o majetek, kter\u00fd \u00fa\u010detn\u00ed jednotka z\u00edskala nebo z\u00edsk\u00e1 a p\u0159in\u00e1\u0161\u00ed v\u00fdnos.\u00a0Existuj\u00ed dv\u011b rozd\u011blen\u00ed aktiv \u2013 re\u00e1ln\u00e1 a finan\u010dn\u00ed. Re\u00e1ln\u00e1 aktiva jsou nap\u0159. [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":5613,"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":[310,46,17,25],"class_list":["post-5610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-penize","tag-prace","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Slovn\u00edk pojm\u016f \u2013 \u00fa\u010detnictv\u00ed<\/title>\n<meta name=\"description\" content=\"\u00da\u010detnictv\u00ed\u00a0\u2013 n\u00e1stroj, kter\u00fd slou\u017e\u00ed ke sledov\u00e1n\u00ed a n\u00e1sledn\u00e9mu zobrazen\u00ed stavu a v\u00fdsledku ekonomick\u00e9 \u010dinnosti.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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