{"id":12592,"date":"2022-02-10T09:00:17","date_gmt":"2022-02-10T08:00:17","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-funguje-uctovanie-na-uctoch-casoveho-rozlisenia\/"},"modified":"2023-06-26T11:04:09","modified_gmt":"2023-06-26T09:04:09","slug":"ako-funguje-uctovanie-na-uctoch-casoveho-rozlisenia","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-funguje-uctovanie-na-uctoch-casoveho-rozlisenia\/","title":{"rendered":"Ako funguje \u00fa\u010dtovanie na \u00fa\u010dtoch \u010dasov\u00e9ho rozl\u00ed\u0161enia"},"content":{"rendered":"<p>V\u00a0tomto \u010dl\u00e1nku sa pozrieme na \u00fa\u010dtovn\u00fa skupinu 38 \u2013 \u010casov\u00e9 rozl\u00ed\u0161enie n\u00e1kladov a\u00a0v\u00fdnosov. Ich pou\u017e\u00edvanie vypl\u00fdva zo z\u00e1kona \u010d. 431\/2002 Z. z. o\u00a0\u00fa\u010dtovn\u00edctve, \u00a73 ods.1 a\u00a0ods.2 nepriamo, a\u00a0to zo z\u00e1sady vecnej a\u00a0\u010dasovej s\u00favislosti \u00fa\u010dtovn\u00fdch skuto\u010dnost\u00ed. Sp\u00f4sob \u00fa\u010dtovania je upraven\u00fd v\u00a0opatren\u00ed MF SR o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovnej osnove pre podnikate\u013eov v \u00a75 \u010casov\u00e9 rozl\u00ed\u0161enie n\u00e1kladov a\u00a0v\u00fdnosov.<\/p>\n<p>Krit\u00e9riom na \u00fa\u010dtovanie \u00fa\u010dtovn\u00fdch pr\u00edpadov \u010dasov\u00e9ho rozl\u00ed\u0161enia je skuto\u010dnos\u0165, \u017ee je zn\u00e1my ich vecn\u00fd obsah, suma a je ur\u010den\u00e9 obdobie, ktor\u00e9ho sa t\u00fdkaj\u00fa. Na \u00fa\u010dty \u010dasov\u00e9ho rozl\u00ed\u0161enia sa vz\u0165ahuje dokladov\u00e1 invent\u00fara a pri inventariz\u00e1cii sa posudzuje ich v\u00fd\u0161ka a od\u00f4vodnenos\u0165 existencie \u010dasov\u00e9ho rozl\u00ed\u0161enia.<\/p>\n<p>N\u00e1klady a v\u00fdnosy sa \u00fa\u010dtuj\u00fa do obdobia, s ktor\u00fdm \u010dasovo a vecne s\u00favisia. Opravy nev\u00fdznamn\u00fdch n\u00e1kladov a nev\u00fdznamn\u00fdch v\u00fdnosov minul\u00fdch \u00fa\u010dtovn\u00fdch obdob\u00ed sa \u00fa\u010dtuj\u00fa ako \u00fa\u010dtovn\u00e9 pr\u00edpady be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia na pr\u00edslu\u0161n\u00fdch \u00fa\u010dtoch n\u00e1kladov alebo v\u00fdnosov z hospod\u00e1rskej \u010dinnosti \u00fa\u010dtovnej jednotky. N\u00e1hrady vynalo\u017een\u00fdch n\u00e1kladov predch\u00e1dzaj\u00facich \u00fa\u010dtovn\u00fdch obdob\u00ed sa \u00fa\u010dtuj\u00fa do v\u00fdnosov be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia.<\/p>\n<p>N\u00e1klady a v\u00fddavky, ktor\u00e9 sa t\u00fdkaj\u00fa bud\u00facich \u00fa\u010dtovn\u00fdch obdob\u00ed, sa \u010dasovo rozli\u0161uj\u00fa ako<\/p>\n<p>a) n\u00e1klady bud\u00facich obdob\u00ed na \u00fa\u010dtoch 381 a 382,\u00a0<br \/>b) v\u00fddavky bud\u00facich obdob\u00ed na \u00fa\u010dte 383.<\/p>\n<p>V\u00fdnosy a pr\u00edjmy, ktor\u00e9 sa t\u00fdkaj\u00fa bud\u00facich \u00fa\u010dtovn\u00fdch obdob\u00ed, sa \u010dasovo rozli\u0161uj\u00fa ako<\/p>\n<p>a) v\u00fdnosy bud\u00facich obdob\u00ed na \u00fa\u010dte 384, <br \/>b) pr\u00edjmy bud\u00facich obdob\u00ed na \u00fa\u010dte 385.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-nataliya-vaitkevich-6863510.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-97995\" \/><\/p>\n<h2>\u00fa\u010det 381 \u2013 N\u00e1klady bud\u00facich obdob\u00ed<\/h2>\n<p>\u00da\u010det 381 je \u00fa\u010dtom akt\u00edv, \u010di\u017ee sa pr\u00edrastky \u00fa\u010dtuj\u00fa na stranu MD a\u00a0\u00fabytky na stranu D. Kone\u010dn\u00fd zostatok sa pren\u00e1\u0161a do \u010fal\u0161ieho \u00fa\u010dtovn\u00e9ho obdobia, kde predstavuje za\u010diato\u010dn\u00fd zostatok. Na \u00fa\u010dte \u00fa\u010dtujeme re\u00e1lne zaplaten\u00e9 slu\u017eby alebo tovary, ktor\u00e9 s\u00favisia s\u00a0\u010fal\u0161\u00edmi \u00fa\u010dtovn\u00fdmi obdobiami.<\/p>\n<p><strong><u>PR\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010dtovn\u00fd rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Fakt\u00fara prijat\u00e1 za n\u00e1jomn\u00e9 skladu za janu\u00e1r 2022 d\u0148a 6.12.2021<\/td>\n<td>MD381\/D321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010dtovn\u00fd rok 2022<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00fd doklad 1.1.2022<\/td>\n<td>MD518\/D381<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>382 \u2013 Komplexn\u00ed n\u00e1klady bud\u00facich obdob\u00ed<\/h2>\n<p>Na tento \u00fa\u010det sa \u00fa\u010dtuj\u00fa <strong>v\u00fddavky be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia<\/strong>, ktor\u00e9 <strong>sa t\u00fdkaj\u00fa n\u00e1kladov \u00fa\u010dtovn\u00fdch v\u00a0bud\u00facich obdobiach, <\/strong>a ktor\u00e9 sa s\u00fahrnne vz\u0165ahuj\u00fa k\u00a0dan\u00e9mu \u00fa\u010delu. Medzi komplexn\u00e9 n\u00e1klady bud\u00facich obdob\u00ed patria napr. n\u00e1klady na dlhodob\u00fa propag\u00e1ciu a podporu predaja alebo n\u00e1klady na v\u00fdskum a v\u00fdvoj (pokia\u013e sa \u010dasovo rozli\u0161uj\u00fa). Ide o n\u00e1klady, ktor\u00e9 s\u00favisia a\u00a0rozkladaj\u00fa sa na\u00a0\u010fal\u0161ie \u010dasov\u00e9 obdobie. \u00da\u010dtuj\u00fa sa cez n\u00e1kladov\u00e9 \u00fa\u010dty a\u00a0pri ukon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia cez \u00fa\u010dty 382 a\u00a0555 (n\u00e1kladov\u00fd) a\u00a0655 (v\u00fdnosov\u00fd) \u2013 Z\u00fa\u010dtovanie komplexn\u00fdch n\u00e1kladov bud\u00facich obdob\u00ed.<\/p>\n<p>Pokia\u013e nie je \u00faplne jasn\u00e9 z\u00a0podkladov, napr. zml\u00fav, ku ktor\u00e9mu obdobiu sa tieto n\u00e1klady via\u017eu, je vhodn\u00e9 vyhotovi\u0165 vn\u00fatropodnikov\u00fa smernicu a\u00a0ur\u010di\u0165 \u010dasov\u00e9 obdobie, v\u00a0ktorom tieto n\u00e1klady bud\u00fa z\u00fa\u010dtovan\u00e9.<\/p>\n<p><strong><u>PR\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010dtovn\u00fd rok 2021<\/em><\/p>\n<p>Spolo\u010dnos\u0165 sa rozhodla vyrobi\u0165 film na propag\u00e1ciu svojich v\u00fdrobkov. Po\u010das roka \u00fa\u010dtuje n\u00e1klady na \u00fa\u010dty n\u00e1kladov. Film bude premietan\u00fd v\u00a0\u010fal\u0161om \u00fa\u010dtovnom obdob\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>N\u00e1klady na v\u00fdrobu filmu po\u010das roka<\/td>\n<td>MD 5xx\/D 221,211,321,331<\/td>\n<\/tr>\n<tr>\n<td>Tvorba komplexn\u00fdch n\u00e1kladov bud\u00facich obdob\u00ed<\/td>\n<td>MD 382\/D 655<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010dtovn\u00fd rok 2022<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00fd doklad 2022 \u2013 uvedenie filmu<\/td>\n<td>MD 555\/D 382<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>383 \u2013 V\u00fddavky bud\u00facich obdob\u00ed<\/h2>\n<p>Tento \u00fa\u010det pou\u017e\u00edvame v\u00a0pr\u00edpadoch, kedy <strong>n\u00e1klady s\u00favisia s\u00a0be\u017en\u00fdm \u00fa\u010dtovn\u00fdm obdob\u00edm<\/strong>, ale k\u00a0posledn\u00e9mu d\u0148u \u00fa\u010dtovn\u00e9ho obdobia <strong>neboli v\u00fddavky zaplaten\u00e9<\/strong>. \u00da\u010det 383 s\u00favis\u00ed s\u00a0n\u00e1kladov\u00fdmi \u00fa\u010dtami skupiny 5, \u010di\u017ee ide o\u00a0n\u00e1klad be\u017en\u00e9ho obdobia a\u00a0v\u00fddavok bud\u00faceho obdobia. Pr\u00edkladom m\u00f4\u017ee by\u0165 n\u00e1jomn\u00e9 \u00fa\u010dtovan\u00e9 pozadu.<\/p>\n<p><strong><u>PR\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010dtovn\u00fd rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00ed doklad \u2013 n\u00e1jom za december vy\u00fa\u010dtovan\u00fd v\u00a0janu\u00e1ri 2022<\/td>\n<td>MD 518\/D383<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010dtovn\u00fd rok 2022<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Fakt\u00fara za n\u00e1jom za december 2021 v\u00a0sume<\/td>\n<td>MD383\/D321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>384 \u2013 V\u00fdnosy bud\u00facich obdob\u00ed<\/h2>\n<p>Na tento \u00fa\u010det s\u00fa \u00fa\u010dtovan\u00e9 \u00fa\u010dtovn\u00e9 oper\u00e1cie, kedy je v\u00a0<strong>be\u017enom \u00fa\u010dtovnom obdob\u00ed\u00a0 prijat\u00e9 plnenie-platba<\/strong>, av\u0161ak <strong>v\u00fdnosy \u010dasovo a vecne s\u00favisia s bud\u00facim\u00a0\u00fa\u010dtovn\u00fdm obdob\u00edm<\/strong>. Ide napr. o faktur\u00e1ciu n\u00e1jomn\u00e9ho vopred (\u00fa\u010dtovan\u00e9 u prenaj\u00edmate\u013ea). \u00da\u010det 384 teda s\u00favis\u00ed s\u00a0v\u00fdnosov\u00fdmi \u00fa\u010dtami \u00fa\u010dtovnej skupiny 6.<\/p>\n<p><strong><u>PR\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010dtovn\u00fd rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Fakt\u00fara vydan\u00e1 \u2013 n\u00e1jom kancel\u00e1rie za janu\u00e1r 2022<\/td>\n<td>\n<p>MD311\/D384<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010dtovn\u00fd rok 2022<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00fd doklad \u2013 n\u00e1jomn\u00e9 janu\u00e1r 2022<\/td>\n<td>MD384\/D602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>385 \u2013 Pr\u00edjmy bud\u00facich obdob\u00ed<\/h2>\n<p>Na \u00fa\u010det pr\u00edjmy bud\u00facich obdob\u00ed \u00fa\u010dtujeme pr\u00edpady, kedy potrebujeme <strong>za\u00fa\u010dtova\u0165 do v\u00fdnosov<\/strong> \u010diastky, ktor\u00e9 ale <strong>inkasova\u0165 budeme a\u017e v\u00a0nasleduj\u00facom o<\/strong>bdob\u00ed. Pr\u00edkladom je napr. situ\u00e1cia, kedy m\u00e1me n\u00e1rok na v\u00fdplatu prov\u00edzie, ale pod\u013ea podmienok uzavretej zmluvy bude prov\u00edzia fakticky vy\u00fa\u010dtovan\u00e1 a\u017e v\u00a0nasleduj\u00facom roku. V\u00a0ka\u017edom pr\u00edpade u\u017e ale pozn\u00e1me v\u00fd\u0161ku v\u00a0bud\u00facnosti vyplatenej prov\u00edzie. \u00da\u010det pr\u00edjmov bud\u00facich obdob\u00ed s\u00favis\u00ed s\u00a0v\u00fdnosov\u00fdmi \u00fa\u010dtami\u00a0 skupiny 6.<\/p>\n<p><strong><u>PR\u00cdKLAD<\/u><\/strong><\/p>\n<p><em>\u00da\u010dtovn\u00fd rok 2021<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Intern\u00fd doklad \u2013 n\u00e1rok na v\u00fdplatu prov\u00edzie<\/td>\n<td>MD385\/D602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u00da\u010dtovn\u00fd rok 2022<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Predpis vy\u00fa\u010dtovanej prov\u00edzie<\/td>\n<td>MD221\/D385<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Kedy nemus\u00edme n\u00e1klady a v\u00fdnosy \u010dasovo rozli\u0161ova\u0165<\/h2>\n<p>\u00da\u010dtovn\u00e1 jednotka m\u00e1 <strong>mo\u017enos\u0165 <\/strong>pri \u00fa\u010dtovan\u00ed n\u00e1kladov a v\u00fdnosov na prelome rokov vyu\u017ei\u0165 \u00a7 <strong>56 ods. 14 postupov \u00fa\u010dtovania a nie je potrebn\u00e9 \u010dasovo rozl\u00ed\u0161i\u0165 n\u00e1klady a v\u00fdnosy za dodr\u017eania nasleduj\u00facich podmienok s \u00fa \u010d a s n e : <\/strong><\/p>\n<ol>\n<li>mus\u00ed \u00eds\u0165 o <strong>rozhodnutie \u00fa\u010dtovnej jednotky <\/strong>(v tomto pr\u00edpade je \u010dasov\u00e9 rozl\u00ed\u0161enie len na rozhodnut\u00ed \u00fa\u010dtovnej jednotky, ak sa rozhodne \u010dasovo rozli\u0161ova\u0165, potom \u00a7 56 ods. 14 postupov \u00fa\u010dtovania neberie do \u00favahy),<\/li>\n<li>mus\u00ed \u00eds\u0165 o <strong>nev\u00fdznamn\u00fd a st\u00e1le sa opakuj\u00faci \u00fa\u010dtovn\u00fd pr\u00edpad <\/strong>t\u00fdkaj\u00faci sa n\u00e1kladov a v\u00fdnosov (nev\u00fdznamnos\u0165 je potrebn\u00e9 upravi\u0165 v internej smernici) &#8211; napr. telef\u00f3nne poplatky, poplatky za odpad a pod.<\/li>\n<li><strong> pri mikro \u00fa\u010dtovn\u00fdch jednotk\u00e1ch <\/strong>mus\u00ed \u00eds\u0165 o \u00fa\u010dtovn\u00fd pr\u00edpad medzi dvoma \u00fa\u010dtovn\u00fdmi obdobiami (napr. nev\u00fdznamn\u00e9 a opakuj\u00face sa poistn\u00e9 technick\u00e9ho roka, n\u00e1jomn\u00e9, poplatky a pod.)<\/li>\n<li><strong> pri mal\u00fdch a ve\u013ek\u00fdch \u00fa\u010dtovn\u00fdch jednotk\u00e1ch <\/strong>mus\u00ed \u00eds\u0165 len o \u00fa\u010dtovn\u00fd pr\u00edpad t\u00fdkaj\u00faci sa posledn\u00e9ho a prv\u00e9ho mesiaca \u00fa\u010dtovn\u00e9ho obdobia (napr. telef\u00f3nne poplatky na prelome decembra 2020 a janu\u00e1ra 2021).<\/li>\n<\/ol>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12592\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12592\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>\u00da\u010dty \u010dasov\u00e9ho rozl\u00ed\u0161enia vo v\u00fdkazoch<\/h2>\n<p>V\u0161etky \u00fa\u010dty \u010dasov\u00e9ho \u00a0rozl\u00ed\u0161enia sa uv\u00e1dzaj\u00fa v\u00a0s\u00favahe, ktor\u00e1 je s\u00fa\u010das\u0165ou \u00fa\u010dtovnej z\u00e1vierky. Pod\u013ea toho, \u010di \u00fa\u010dtovn\u00e1 jednotky je mikro, mal\u00e1 alebo ve\u013ek\u00e1, vykazuje zostatky \u00fa\u010dtov \u010dasov\u00e9ho rozl\u00ed\u0161enia v\u00a0s\u00fa\u010dtovom riadku alebo v\u00a0samostatn\u00fdch riadkov s\u00favahy. Ka\u017edop\u00e1dne, pre ka\u017ed\u00fa \u00fa\u010dtovn\u00fa jednotku plat\u00ed, \u017ee ide o:<\/p>\n<p><strong>akt\u00edva \u2013 \u010dasov\u00e9 rozl\u00ed\u0161enie akt\u00edv pre \u00fa\u010dty: <\/strong>381 a\u00a0382, 385<\/p>\n<p><strong>pas\u00edva \u2013 \u010dasov\u00e9 rozl\u00ed\u0161enie pas\u00edv: <\/strong>383 a 384<\/p>\n<p>Akoko\u013evek sa pou\u017eitie \u00fa\u010dtov \u010dasov\u00e9ho rozl\u00ed\u0161enia m\u00f4\u017ee zda\u0165 komplikovan\u00e9, sta\u010d\u00ed sa v\u017edy zamyslie\u0165 nad vecnou a \u010dasovou s\u00favislost\u00ed a\u00a0ich vyu\u017eit\u00edm \u00a0ako n\u00e1stroja k\u00a0spr\u00e1vnemu zachyteniu n\u00e1kladov a\u00a0v\u00fdnosov.<\/p>\n<p>S \u00fa\u010dtovan\u00edm v\u00e1m pom\u00f4\u017ee spo\u013eahliv\u00fd \u00fa\u010dtovn\u00fd program Money. Vysk\u00fa\u0161ajte si <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dtovn\u00fd softv\u00e9r zadarmo<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0tomto \u010dl\u00e1nku sa pozrieme na \u00fa\u010dtovn\u00fa skupinu 38 \u2013 \u010casov\u00e9 rozl\u00ed\u0161enie n\u00e1kladov a\u00a0v\u00fdnosov. Ich pou\u017e\u00edvanie vypl\u00fdva zo z\u00e1kona \u010d. 431\/2002 Z. z. o\u00a0\u00fa\u010dtovn\u00edctve, \u00a73 ods.1 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12593,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[602,474,357],"class_list":["post-12592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-casove-rozlisenie","tag-uctovanie","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12592"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12592\/revisions"}],"predecessor-version":[{"id":12594,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12592\/revisions\/12594"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12593"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}