{"id":8932,"date":"2023-04-06T00:00:00","date_gmt":"2023-04-06T00:00:00","guid":{"rendered":"http:\/\/soubory.info\/znalost\/ucetni-dopady-pohledavek-a-vynosu-z-uroku\/"},"modified":"2023-04-06T00:00:00","modified_gmt":"2023-04-06T00:00:00","slug":"ucetni-dopady-pohledavek-a-vynosu-z-uroku","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/ucetni-dopady-pohledavek-a-vynosu-z-uroku\/","title":{"rendered":"\u00da\u010detn\u00ed dopady pohled\u00e1vek a v\u00fdnos\u016f z \u00farok\u016f"},"content":{"rendered":"<ul class=\"articlenav\">\n<li class=\"menuitem\"><a href=\"#title1\">Definice \u00farokov\u00fdch pohled\u00e1vek <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title2\">Definice v\u00fdnos\u016f z \u00farok\u016f <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title3\">\u00da\u010detn\u00ed zachycen\u00ed pohled\u00e1vek z \u00farok\u016f <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title4\">\u00da\u010detn\u00ed zachycen\u00ed v\u00fdnos\u016f z \u00farok\u016f <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title5\">V\u00fdhody pohled\u00e1vek z \u00farok\u016f <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title6\">V\u00fdhody \u00farokov\u00fdch v\u00fdnos\u016f <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title7\">Nev\u00fdhody pohled\u00e1vek z \u00farok\u016f <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title8\">Nev\u00fdhody \u00farokov\u00fdch v\u00fdnos\u016f <\/a><\/li>\n<\/ul>\n<div class=\"articlecontent\">\n<div class=\"newlinediv\"><\/div>\n<p> \u00darokov\u00e9 pohled\u00e1vky a v\u00fdnosy jsou dva d\u016fle\u017eit\u00e9 pojmy ve sv\u011bt\u011b \u00fa\u010detnictv\u00ed. Je d\u016fle\u017eit\u00e9 pochopit rozd\u00edly mezi nimi, aby bylo zaji\u0161t\u011bno spr\u00e1vn\u00e9 vykazov\u00e1n\u00ed finan\u010dn\u00edch z\u00e1znam\u016f a spr\u00e1vn\u00e9 placen\u00ed dan\u00ed. Tento \u010dl\u00e1nek se zab\u00fdv\u00e1 definicemi, \u00fa\u010detn\u00edmi postupy, v\u00fdhodami a nev\u00fdhodami \u00farokov\u00fdch pohled\u00e1vek i v\u00fdnos\u016f. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title1\" class=\"title\">Definice pohled\u00e1vek z \u00farok\u016f<\/div>\n<p> Pohled\u00e1vky z \u00farok\u016f ozna\u010duj\u00ed pen\u00edze, kter\u00e9 firm\u011b dlu\u017e\u00ed z\u00e1kazn\u00edk nebo jin\u00fd subjekt, ale kter\u00e9 je\u0161t\u011b nebyly p\u0159ijaty. Tento typ pohled\u00e1vek se obvykle vykazuje v rozvaze spole\u010dnosti a obvykle se vykazuje jako aktivum. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title2\" class=\"title\">Definice v\u00fdnos\u016f z \u00farok\u016f<\/div>\n<p> V\u00fdnosy z \u00farok\u016f jsou ve\u0161ker\u00e9 v\u00fdnosy, kter\u00e9 spole\u010dnost z\u00edsk\u00e1v\u00e1 z \u00faro\u010den\u00fdch \u00fa\u010dt\u016f nebo investic. Tento v\u00fdnos se obvykle vykazuje ve v\u00fdkazu zisku a ztr\u00e1ty jako sou\u010d\u00e1st celkov\u00fdch v\u00fdnos\u016f spole\u010dnosti. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title3\" class=\"title\">\u00da\u010detn\u00ed zachycen\u00ed pohled\u00e1vek z \u00farok\u016f<\/div>\n<p> Pokud spole\u010dnost dlu\u017e\u00ed pen\u00edze, je pro ni d\u016fle\u017eit\u00e9, aby pohled\u00e1vku za\u00fa\u010dtovala v rozvaze. To se prov\u00e1d\u00ed tak, \u017ee se v rozvaze vytvo\u0159\u00ed \u00fa\u010det nazvan\u00fd &#8222;pohled\u00e1vky&#8220;. Tento \u00fa\u010det by m\u011bl b\u00fdt pravideln\u011b aktualizov\u00e1n, aby bylo mo\u017en\u00e9 p\u0159esn\u011b sledovat dlu\u017enou \u010d\u00e1stku. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title4\" class=\"title\">\u00da\u010detn\u00ed zachycen\u00ed v\u00fdnos\u016f z \u00farok\u016f<\/div>\n<p> V\u00fdnosy z \u00farok\u016f se obvykle zaznamen\u00e1vaj\u00ed ve v\u00fdkazu zisku a ztr\u00e1ty a vykazuj\u00ed se jako sou\u010d\u00e1st celkov\u00fdch v\u00fdnos\u016f spole\u010dnosti. P\u0159i \u00fa\u010dtov\u00e1n\u00ed \u00farokov\u00fdch v\u00fdnos\u016f je d\u016fle\u017eit\u00e9 zohlednit p\u0159\u00edpadn\u00e9 dan\u011b, kter\u00e9 je t\u0159eba z \u00farokov\u00fdch v\u00fdnos\u016f zaplatit. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title5\" class=\"title\">V\u00fdhody \u00farokov\u00fdch pohled\u00e1vek<\/div>\n<p> Hlavn\u00ed v\u00fdhodou \u00farokov\u00fdch pohled\u00e1vek je, \u017ee poskytuj\u00ed spole\u010dnosti zdroj likvidity. To znamen\u00e1, \u017ee spole\u010dnost m\u016f\u017ee pen\u00edze, kter\u00e9 j\u00ed n\u00e1le\u017e\u00ed, pou\u017e\u00edt na \u00fahradu vlastn\u00edch \u00fa\u010dt\u016f a v\u00fddaj\u016f, \u010d\u00edm\u017e si uvoln\u00ed vlastn\u00ed cash flow. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title6\" class=\"title\">V\u00fdhody v\u00fdnos\u016f z \u00farok\u016f<\/div>\n<p> V\u00fdnosy z \u00farok\u016f poskytuj\u00ed spole\u010dnosti zdroj pasivn\u00edch p\u0159\u00edjm\u016f. To znamen\u00e1, \u017ee spole\u010dnost nemus\u00ed o pen\u00edze aktivn\u011b pracovat, ale m\u016f\u017ee pouze inkasovat \u00faroky z\u00edskan\u00e9 ze sv\u00fdch investic. To m\u016f\u017ee b\u00fdt pro spole\u010dnosti skv\u011bl\u00fd zp\u016fsob, jak generovat p\u0159\u00edjmy, ani\u017e by musely vykon\u00e1vat jakoukoli pr\u00e1ci nav\u00edc. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title7\" class=\"title\">Nev\u00fdhody \u00farokov\u00fdch pohled\u00e1vek<\/div>\n<p> Hlavn\u00ed nev\u00fdhodou \u00farokov\u00fdch pohled\u00e1vek je, \u017ee se mohou obt\u00ed\u017en\u011b vym\u00e1hat. Pokud z\u00e1kazn\u00edk nezaplat\u00ed, m\u016f\u017ee se st\u00e1t, \u017ee spole\u010dnost bude muset podniknout pr\u00e1vn\u00ed kroky k vymo\u017een\u00ed dlu\u017en\u00fdch pen\u011bz. To m\u016f\u017ee b\u00fdt n\u00e1kladn\u00fd a \u010dasov\u011b n\u00e1ro\u010dn\u00fd proces. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title8\" class=\"title\">Nev\u00fdhody v\u00fdnos\u016f z \u00farok\u016f<\/div>\n<p> Hlavn\u00ed nev\u00fdhodou v\u00fdnos\u016f z \u00farok\u016f je, \u017ee je lze obt\u00ed\u017en\u011b p\u0159edv\u00eddat. Je to proto, \u017ee v\u00fd\u0161e z\u00edskan\u00fdch \u00farok\u016f se odv\u00edj\u00ed od aktu\u00e1ln\u00edch tr\u017en\u00edch podm\u00ednek, kter\u00e9 mohou v pr\u016fb\u011bhu \u010dasu v\u00fdrazn\u011b kol\u00edsat. Podniky proto mus\u00ed b\u00fdt p\u0159ipraveny jak na kladn\u00e9, tak na z\u00e1porn\u00e9 zm\u011bny ve sv\u00fdch \u00farokov\u00fdch v\u00fdnosech. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Celkov\u011b je pochopen\u00ed rozd\u00edl\u016f mezi \u00farokov\u00fdmi pohled\u00e1vkami a v\u00fdnosy d\u016fle\u017eitou sou\u010d\u00e1st\u00ed veden\u00ed \u00fasp\u011b\u0161n\u00e9ho podniku. S d\u016fkladn\u00fdm pochopen\u00edm \u00fa\u010detn\u00edch d\u016fsledk\u016f oboj\u00edho mohou podniky zajistit, aby jejich finance byly p\u0159esn\u011b vykazov\u00e1ny a aby byly spr\u00e1vn\u011b odv\u00e1d\u011bny dan\u011b.  <\/p><\/div>\n<div class=\"questions\">\n<div class=\"questionstitle\">FAQ<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Co jsou \u00farokov\u00e9 v\u00fdnosy?<\/div>\n<p> V\u00fdnosy z \u00farok\u016f jsou v\u00fdnosy z \u00farokov\u00fdch plateb z dluhov\u00fdch n\u00e1stroj\u016f, jako jsou dluhopisy, p\u016fj\u010dky a hypot\u00e9ky. \u00darokov\u00e9 platby jsou obvykle prov\u00e1d\u011bny pravideln\u011b, nap\u0159\u00edklad m\u011bs\u00ed\u010dn\u011b nebo \u010dtvrtletn\u011b. V\u00fdnosy z \u00farok\u016f mohou b\u00fdt pro podniky a vl\u00e1dy v\u00fdznamn\u00fdm zdrojem p\u0159\u00edjm\u016f.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jak se vypo\u010d\u00edt\u00e1vaj\u00ed \u00farokov\u00e9 pohled\u00e1vky a \u00farokov\u00e9 v\u00fdnosy?<\/div>\n<p> Pohled\u00e1vka z \u00farok\u016f je \u010d\u00e1stka \u00farok\u016f, kter\u00e9 spole\u010dnosti dlu\u017e\u00ed jej\u00ed dlu\u017en\u00edci, zat\u00edmco v\u00fdnosy z \u00farok\u016f jsou \u010d\u00e1stka \u00farok\u016f, kter\u00e9 spole\u010dnost z\u00edsk\u00e1v\u00e1 ze sv\u00fdch investic. Pohled\u00e1vky z \u00farok\u016f vypo\u010dtete tak, \u017ee vezmete nesplacen\u00fd z\u016fstatek p\u016fj\u010dek spole\u010dnosti a vyn\u00e1sob\u00edte jej \u00farokovou sazbou. V\u00fdnosy z \u00farok\u016f se vypo\u010d\u00edtaj\u00ed tak, \u017ee se vezmou investice spole\u010dnosti a vyn\u00e1sob\u00ed se \u00farokovou sazbou.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Co znamen\u00e1 \u00farokov\u00e1 pohled\u00e1vka?<\/div>\n<p> Pohled\u00e1vkami z \u00farok\u016f se rozum\u00ed \u00farokov\u00e9 v\u00fdnosy, kter\u00e9 spole\u010dnost z\u00edskala, ale je\u0161t\u011b neobdr\u017eela. Tato \u010d\u00e1stka se v rozvaze vykazuje jako aktivum.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jsou pohled\u00e1vky aktivem nebo v\u00fdnosem?<\/div>\n<p> Pohled\u00e1vky jsou aktivem, proto\u017ee p\u0159edstavuj\u00ed pen\u00edze, kter\u00e9 spole\u010dnost dlu\u017e\u00ed. Tyto pen\u00edze mohou b\u00fdt pou\u017eity na financov\u00e1n\u00ed provozu nebo na zaplacen\u00ed v\u011b\u0159itel\u016f. Naproti tomu v\u00fdnosy jsou pen\u00edze, kter\u00e9 spole\u010dnost skute\u010dn\u011b z\u00edsk\u00e1 z prodeje.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jsou v\u00fdnosy pohled\u00e1vkou nebo z\u00e1vazkem?<\/div>\n<p> V\u00fdnosy jsou splatn\u00e9. To znamen\u00e1, \u017ee kdy\u017e spole\u010dnost z\u00edsk\u00e1 v\u00fdnosy, vyk\u00e1\u017ee tuto \u010d\u00e1stku ve sv\u00e9 rozvaze jako z\u00e1vazek. Kdy\u017e spole\u010dnost obdr\u017e\u00ed platbu za v\u00fdnosy, sn\u00ed\u017e\u00ed z\u00e1vazek.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Definice \u00farokov\u00fdch pohled\u00e1vek Definice v\u00fdnos\u016f z \u00farok\u016f \u00da\u010detn\u00ed zachycen\u00ed pohled\u00e1vek z \u00farok\u016f \u00da\u010detn\u00ed zachycen\u00ed v\u00fdnos\u016f z \u00farok\u016f V\u00fdhody pohled\u00e1vek z \u00farok\u016f V\u00fdhody \u00farokov\u00fdch v\u00fdnos\u016f Nev\u00fdhody pohled\u00e1vek z \u00farok\u016f Nev\u00fdhody \u00farokov\u00fdch v\u00fdnos\u016f \u00darokov\u00e9 pohled\u00e1vky a v\u00fdnosy jsou dva d\u016fle\u017eit\u00e9 pojmy ve sv\u011bt\u011b \u00fa\u010detnictv\u00ed. Je d\u016fle\u017eit\u00e9 pochopit rozd\u00edly mezi nimi, aby bylo zaji\u0161t\u011bno spr\u00e1vn\u00e9 vykazov\u00e1n\u00ed finan\u010dn\u00edch z\u00e1znam\u016f &#8230; <a title=\"\u00da\u010detn\u00ed dopady pohled\u00e1vek a v\u00fdnos\u016f z \u00farok\u016f\" class=\"read-more\" href=\"https:\/\/soubory.info\/znalost\/ucetni-dopady-pohledavek-a-vynosu-z-uroku\/\" aria-label=\"\u010c\u00edst v\u00edce o \u00da\u010detn\u00ed dopady pohled\u00e1vek a v\u00fdnos\u016f z \u00farok\u016f\">\u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":2106,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-8932","post","type-post","status-publish","format-standard","hentry","category-finance-a-dane"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/8932","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\/2106"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=8932"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/8932\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=8932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=8932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=8932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}