{"id":11642,"date":"2023-04-06T00:00:00","date_gmt":"2023-04-06T00:00:00","guid":{"rendered":"http:\/\/soubory.info\/znalost\/komplexni-pruvodce-casovym-rozlisenim-a-upravou-polozek\/"},"modified":"2023-04-06T00:00:00","modified_gmt":"2023-04-06T00:00:00","slug":"komplexni-pruvodce-casovym-rozlisenim-a-upravou-polozek","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/komplexni-pruvodce-casovym-rozlisenim-a-upravou-polozek\/","title":{"rendered":"Komplexn\u00ed pr\u016fvodce \u010dasov\u00fdm rozli\u0161en\u00edm a \u00fapravou polo\u017eek"},"content":{"rendered":"
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Co jsou to \u010dasov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy? <\/p>\n

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\u010casov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy jsou dva r\u016fzn\u00e9 typy \u00fa\u010detn\u00edch operac\u00ed. \u010casov\u00e9 rozli\u0161en\u00ed se t\u00fdk\u00e1 za\u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f, kter\u00e9 je\u0161t\u011b nebyly zaplaceny nebo p\u0159ijaty. Z\u00e1pisy se t\u00fdkaj\u00ed zaznamen\u00e1n\u00ed t\u011bchto transakc\u00ed v \u00fa\u010detn\u00edch z\u00e1znamech. \u010casov\u00e9 rozli\u0161en\u00ed je d\u016fle\u017eit\u00e9 pro p\u0159esn\u00e9 vyj\u00e1d\u0159en\u00ed finan\u010dn\u00ed v\u00fdkonnosti podniku za dan\u00e9 obdob\u00ed. <\/p>\n

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Pro\u010d upravovat \u010dasov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy?<\/div>\n

\u00daprava \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f umo\u017e\u0148uje podniku p\u0159esn\u011b odr\u00e1\u017eet finan\u010dn\u00ed v\u00fdkonnost podniku za dan\u00e9 obdob\u00ed. \u00daprava z\u00e1pis\u016f m\u016f\u017ee b\u00fdt nutn\u00e1, pokud podnik nevyk\u00e1\u017ee transakci ve stejn\u00e9m obdob\u00ed, v jak\u00e9m skute\u010dn\u011b prob\u011bhla. \u00dapravn\u00e9 z\u00e1pisy lze tak\u00e9 pou\u017e\u00edt, aby se zabr\u00e1nilo podhodnocen\u00ed n\u00e1klad\u016f nebo nadhodnocen\u00ed v\u00fdnos\u016f. <\/p>\n

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Kdy upravovat \u010dasov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy?<\/div>\n

\u010casov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy by se m\u011bly upravovat na konci \u00fa\u010detn\u00edho obdob\u00ed, kdy se vykazuje finan\u010dn\u00ed v\u00fdkonnost podniku. \u00daprava \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f v tomto okam\u017eiku zaji\u0161\u0165uje, \u017ee \u00fa\u010detn\u00ed z\u00e1v\u011brka je p\u0159esn\u00e1 a pod\u00e1v\u00e1 v\u011brn\u00fd a poctiv\u00fd obraz o finan\u010dn\u00ed v\u00fdkonnosti podniku. <\/p>\n

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Jak ur\u010dit v\u00fd\u0161i \u00fapravy?<\/div>\n

V\u00fd\u0161e po\u017eadovan\u00e9 \u00fapravy \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f z\u00e1vis\u00ed na typu transakce a na\u010dasov\u00e1n\u00ed transakce. Nap\u0159\u00edklad \u010dasov\u00e9 rozli\u0161en\u00ed m\u016f\u017ee b\u00fdt nutn\u00e9 upravit tak, aby odr\u00e1\u017eelo vynalo\u017een\u00e9 n\u00e1klady nebo dosa\u017een\u00e9 v\u00fdnosy v obdob\u00ed, ve kter\u00e9m se transakce uskute\u010dnila. <\/p>\n

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Jak\u00e9 typy \u00faprav jsou pot\u0159eba?<\/div>\n

Typy \u00faprav pot\u0159ebn\u00fdch pro \u010dasov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy se mohou li\u0161it v z\u00e1vislosti na typu transakce. Nap\u0159\u00edklad \u00faprava \u010dasov\u00e9ho rozli\u0161en\u00ed m\u016f\u017ee zahrnovat uzn\u00e1n\u00ed n\u00e1kladu nebo uzn\u00e1n\u00ed v\u00fdnosu. \u00daprava polo\u017eky m\u016f\u017ee zahrnovat uzn\u00e1n\u00ed z\u00e1vazku nebo uzn\u00e1n\u00ed aktiva. <\/p>\n

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Jak\u00e9 z\u00e1pisy do den\u00edku jsou nutn\u00e9 k proveden\u00ed \u00faprav?<\/div>\n

Z\u00e1znamy v den\u00edku pot\u0159ebn\u00e9 k proveden\u00ed \u00faprav \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f budou z\u00e1viset na typu transakce a na\u010dasov\u00e1n\u00ed transakce. Nap\u0159\u00edklad pro za\u00fa\u010dtov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed m\u016f\u017ee b\u00fdt vy\u017eadov\u00e1no za\u00fa\u010dtov\u00e1n\u00ed na vrub \u00fa\u010dtu n\u00e1klad\u016f a ve prosp\u011bch \u00fa\u010dtu \u010dasov\u011b rozli\u0161en\u00fdch z\u00e1vazk\u016f. K za\u00fa\u010dtov\u00e1n\u00ed polo\u017eky m\u016f\u017ee b\u00fdt zapot\u0159eb\u00ed za\u00fa\u010dtov\u00e1n\u00ed na vrub \u00fa\u010dtu aktiv a ve prosp\u011bch \u00fa\u010dtu v\u00fdnos\u016f. <\/p>\n

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Jak\u00e9 \u00fa\u010detn\u00ed z\u00e1sady se uplat\u0148uj\u00ed p\u0159i \u00faprav\u00e1ch?<\/div>\n

Mezi \u00fa\u010detn\u00ed z\u00e1sady, kter\u00e9 se pod\u00edlej\u00ed na \u00faprav\u00e1ch \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f, pat\u0159\u00ed z\u00e1sada souvzta\u017enosti, z\u00e1sada \u00fa\u010dtov\u00e1n\u00ed v\u00fdnos\u016f a z\u00e1sada \u010dasov\u00e9ho rozli\u0161en\u00ed. Z\u00e1sada souvzta\u017enosti vy\u017eaduje, aby n\u00e1klady odpov\u00eddaly v\u00fdnos\u016fm dosa\u017een\u00fdm ve stejn\u00e9m obdob\u00ed. Z\u00e1sada uzn\u00e1v\u00e1n\u00ed v\u00fdnos\u016f vy\u017eaduje, aby byly v\u00fdnosy uzn\u00e1ny v obdob\u00ed, ve kter\u00e9m byly dosa\u017eeny. Z\u00e1sada \u010dasov\u00e9ho obdob\u00ed vy\u017eaduje, aby transakce byly zachyceny v obdob\u00ed, ve kter\u00e9m skute\u010dn\u011b prob\u011bhly. <\/p>\n

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Jak\u00e9 jsou v\u00fdhody tvorby opravn\u00fdch polo\u017eek?<\/div>\n

Mezi p\u0159\u00ednosy prov\u00e1d\u011bn\u00ed \u00faprav \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f pat\u0159\u00ed poskytnut\u00ed p\u0159esn\u00e9ho obrazu o finan\u010dn\u00ed v\u00fdkonnosti podniku za dan\u00e9 obdob\u00ed a zabr\u00e1n\u011bn\u00ed podhodnocen\u00ed n\u00e1klad\u016f nebo nadhodnocen\u00ed v\u00fdnos\u016f. \u00dapravy \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f tak\u00e9 zaji\u0161\u0165uj\u00ed soulad s obecn\u011b uzn\u00e1van\u00fdmi \u00fa\u010detn\u00edmi z\u00e1sadami. <\/p>\n

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Jak\u00e1 jsou rizika neproveden\u00ed \u00faprav?<\/div>\n

Rizika neproveden\u00ed \u00faprav \u010dasov\u00e9ho rozli\u0161en\u00ed a z\u00e1pis\u016f zahrnuj\u00ed zkreslen\u00ed finan\u010dn\u00ed v\u00fdkonnosti podniku a nedodr\u017een\u00ed obecn\u011b uzn\u00e1van\u00fdch \u00fa\u010detn\u00edch z\u00e1sad. Neproveden\u00ed \u00faprav m\u016f\u017ee v\u00e9st k nep\u0159esn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce a m\u016f\u017ee m\u00edt za n\u00e1sledek nedoplatek nebo p\u0159eplatek na dan\u00edch. <\/p><\/div>\n

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FAQ<\/div>\n
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Jak\u00fdch je 5 opravn\u00fdch polo\u017eek?<\/div>\n

T\u011bchto 5 opravn\u00fdch polo\u017eek je n\u00e1sleduj\u00edc\u00edch: <\/p>\n

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1. \u010casov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f <\/p>\n

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2. Odklady <\/p>\n

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3. Odpisy <\/p>\n

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4. Amortizace <\/p>\n

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5. Nedobytn\u00e9 pohled\u00e1vky <\/p>\n<\/div>\n

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Jak\u00e9 jsou \u010dty\u0159i z\u00e1kladn\u00ed typy \u00faprav \u010dasov\u00e9ho rozli\u0161en\u00ed?<\/div>\n

Existuj\u00ed \u010dty\u0159i z\u00e1kladn\u00ed typy \u00faprav \u010dasov\u00e9ho rozli\u0161en\u00ed: <\/p>\n

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1. \u010casov\u00e9 rozli\u0161en\u00ed v\u00fdnos\u016f: Jedn\u00e1 se o proces uzn\u00e1n\u00ed v\u00fdnos\u016f v okam\u017eiku jejich dosa\u017een\u00ed, nikoliv v okam\u017eiku jejich p\u0159ijet\u00ed. Prov\u00e1d\u00ed se za\u00fa\u010dtov\u00e1n\u00edm \u010dasov\u00e9ho rozli\u0161en\u00ed \u010d\u00e1stky v\u00fdnos\u016f v \u00fa\u010detn\u00edm obdob\u00ed, ve kter\u00e9m byly dosa\u017eeny. <\/p>\n

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2. \u010casov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f: Jedn\u00e1 se o proces \u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f v okam\u017eiku jejich vzniku, nikoliv v okam\u017eiku jejich \u00fahrady. To se prov\u00e1d\u00ed za\u00fa\u010dtov\u00e1n\u00edm \u010dasov\u00e9ho rozli\u0161en\u00ed \u010d\u00e1stky n\u00e1klad\u016f v \u00fa\u010detn\u00edm obdob\u00ed, ve kter\u00e9m vznikly. <\/p>\n

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3. \u010casov\u00e9 rozli\u0161en\u00ed aktiv: Jedn\u00e1 se o proces vykazov\u00e1n\u00ed aktiv v okam\u017eiku jejich po\u0159\u00edzen\u00ed, nikoliv v okam\u017eiku jejich zaplacen\u00ed. To se prov\u00e1d\u00ed za\u00fa\u010dtov\u00e1n\u00edm \u010dasov\u00e9ho rozli\u0161en\u00ed \u010d\u00e1stky aktiva v \u00fa\u010detn\u00edm obdob\u00ed, ve kter\u00e9m bylo po\u0159\u00edzeno. <\/p>\n

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4. \u010casov\u00e9 rozli\u0161en\u00ed z\u00e1vazk\u016f: Jedn\u00e1 se o proces vykazov\u00e1n\u00ed z\u00e1vazk\u016f v okam\u017eiku jejich vzniku, nikoliv v okam\u017eiku jejich \u00fahrady. To se prov\u00e1d\u00ed tak, \u017ee se v \u00fa\u010detn\u00edm obdob\u00ed, ve kter\u00e9m z\u00e1vazek vznikl, provede \u010dasov\u00e9 rozli\u0161en\u00ed \u010d\u00e1stky z\u00e1vazku. <\/p>\n<\/div>\n

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Jak\u00e9 t\u0159i v\u011bci je t\u0159eba v\u017edy zohlednit p\u0159i prov\u00e1d\u011bn\u00ed opravn\u00fdch polo\u017eek?<\/div>\n

P\u0159i prov\u00e1d\u011bn\u00ed opravn\u00fdch z\u00e1pis\u016f je t\u0159eba vz\u00edt v \u00favahu t\u0159i hlavn\u00ed v\u011bci: <\/p>\n

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1. Na\u010dasov\u00e1n\u00ed – kdy bude t\u0159eba \u00fapravu prov\u00e9st? \u00dapravn\u00e9 z\u00e1pisy se obvykle prov\u00e1d\u011bj\u00ed na konci \u00fa\u010detn\u00edho obdob\u00ed, aby spr\u00e1vn\u011b odr\u00e1\u017eely finan\u010dn\u00ed \u010dinnost za cel\u00e9 obdob\u00ed. <\/p>\n

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2. Klasifikace – O jak\u00fd typ \u00fapravy se jedn\u00e1? \u00dapravy lze klasifikovat jako \u010dasov\u00e9 rozli\u0161en\u00ed (za\u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f nebo v\u00fdnos\u016f, kter\u00e9 vznikly, ale je\u0161t\u011b nebyly za\u00fa\u010dtov\u00e1ny), \u010dasov\u00e9 rozli\u0161en\u00ed (za\u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f nebo v\u00fdnos\u016f, kter\u00e9 byly za\u00fa\u010dtov\u00e1ny, ale je\u0161t\u011b nevznikly) nebo p\u0159i\u0159azen\u00ed (p\u0159i\u0159azen\u00ed n\u00e1klad\u016f nebo v\u00fdnos\u016f do spr\u00e1vn\u00e9ho obdob\u00ed). <\/p>\n

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3. Dopad – Jak \u00faprava ovlivn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku? \u00dapravy mohou m\u00edt v z\u00e1vislosti na konkr\u00e9tn\u00ed situaci pozitivn\u00ed nebo negativn\u00ed dopad na \u00fa\u010detn\u00ed z\u00e1v\u011brku.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Co jsou to \u010dasov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy? \u010casov\u00e9 rozli\u0161en\u00ed a z\u00e1pisy jsou dva r\u016fzn\u00e9 typy \u00fa\u010detn\u00edch operac\u00ed. \u010casov\u00e9 rozli\u0161en\u00ed se t\u00fdk\u00e1 za\u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f, kter\u00e9 je\u0161t\u011b nebyly zaplaceny nebo p\u0159ijaty. Z\u00e1pisy se t\u00fdkaj\u00ed zaznamen\u00e1n\u00ed t\u011bchto transakc\u00ed v \u00fa\u010detn\u00edch z\u00e1znamech. \u010casov\u00e9 rozli\u0161en\u00ed je d\u016fle\u017eit\u00e9 pro p\u0159esn\u00e9 vyj\u00e1d\u0159en\u00ed finan\u010dn\u00ed v\u00fdkonnosti podniku za dan\u00e9 obdob\u00ed. Pro\u010d upravovat … \u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":3662,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-11642","post","type-post","status-publish","format-standard","hentry","category-ucetnictvi-a-ucetnictvi"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/11642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/users\/3662"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=11642"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/11642\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=11642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=11642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=11642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}