{"id":12743,"date":"2023-01-26T07:00:49","date_gmt":"2023-01-26T06:00:49","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-s-pohladavkami-v-uctovnictve-cast-2\/"},"modified":"2023-06-26T11:04:34","modified_gmt":"2023-06-26T09:04:34","slug":"ako-s-pohladavkami-v-uctovnictve-cast-2","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-s-pohladavkami-v-uctovnictve-cast-2\/","title":{"rendered":"Ako s poh\u013ead\u00e1vkami v \u00fa\u010dtovn\u00edctve, \u010das\u0165 2?"},"content":{"rendered":"<p>V\u00a0\u010dl\u00e1nku sme si povedali v\u0161eobecne, \u010do to s\u00fa poh\u013ead\u00e1vky a\u00a0pre\u0161li sme si \u00fa\u010dtov\u00e9 skupiny 31 \u2013 34 z\u00a0\u00fa\u010dtovnej osnovy pre podnikate\u013eov.<\/p>\n<p>Pre zopakovanie si povedzme, \u010do s\u00fa to poh\u013ead\u00e1vky a\u00a0ako ich del\u00edme.<\/p>\n<h2>Poh\u013ead\u00e1vky v\u0161eobecne<\/h2>\n<p>Poh\u013ead\u00e1vka v\u00a0podstate znamen\u00e1 <strong>pr\u00e1vo alebo n\u00e1rok<\/strong> osoby (fyzickej alebo pr\u00e1vnickej) <strong>po\u017eadova\u0165<\/strong> od inej osoby <strong>plnenie<\/strong> z\u00a0ist\u00e9ho z\u00e1v\u00e4zku. Poh\u013ead\u00e1vka vznik\u00e1 naj\u010dastej\u0161ie splnen\u00edm \u010di realiz\u00e1ciou hmotn\u00e9ho i nehmotn\u00e9ho plnenia alebo na z\u00e1klade uzavretej zmluvy.<\/p>\n<p>Na dlhodob\u00e9 a kr\u00e1tkodob\u00e9 sa delia poh\u013ead\u00e1vky <strong>pod\u013ea ich splatnosti<\/strong>:<\/p>\n<ul>\n<li><em>kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky \u2013 so splatnos\u0165ou do 1 roka<\/em><\/li>\n<li><em>dlhodob\u00e9 poh\u013ead\u00e1vky \u2013 so splatnos\u0165ou dlh\u0161ou ne\u017e 1 rok<\/em><\/li>\n<\/ul>\n<h2>N\u00e1pl\u0148 a \u00fa\u010dtovanie na jednotliv\u00fdch \u00fa\u010dtoch skup\u00edn 35 -39<\/h2>\n<h3>35 \u2013 POH\u013dAD\u00c1VKY VO\u010cI SPOLO\u010cN\u00cdKOM A\u00a0ZDRU\u017dENIU<\/h3>\n<p><strong>351 \u2013 Poh\u013ead\u00e1vky vo\u010di konsolidovan\u00e9mu celku (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dte \u00fa\u010dtuje \u00fa\u010dtovn\u00e1 jednotka <strong>kr\u00e1tkodob\u00e9 p\u00f4\u017ei\u010dky poskytnut\u00e9 \u00fa\u010dtovn\u00fdm jednotk\u00e1m v konsolidovanom celku<\/strong><strong>.<\/strong><\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad &#8211; \u00darok z poskytnutej p\u00f4\u017ei\u010dky<\/p>\n<\/td>\n<td>\n<p>MD 351<\/p>\n<\/td>\n<td>\n<p>D 662<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Inkaso poskytnutej p\u00f4\u017ei\u010dky bankov\u00fdm prevodom<\/p>\n<\/td>\n<td>\n<p>MD 221<\/p>\n<\/td>\n<td>\n<p>D 351<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>353 \u2013 Poh\u013ead\u00e1vky za up\u00edsan\u00e9 vlastn\u00e9 imanie (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>\u00da\u010dtuj\u00fa sa poh\u013ead\u00e1vky vo\u010di upisovate\u013eom, ktor\u00fdmi s\u00fa akcion\u00e1ri, spolo\u010dn\u00edci a \u010dlenovia dru\u017estva. <strong>Zostatok \u00fa\u010dtu<\/strong> predstavuje up\u00edsan\u00e9 <strong>nesplaten\u00e9 akcie alebo podiely<\/strong>.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad \u2013 poh\u013ead\u00e1vka za up\u00edsan\u00e9 z\u00e1kladn\u00e9 imanie vo\u010di spolo\u010dn\u00edkom<\/p>\n<\/td>\n<td>\n<p>MD 353<\/p>\n<\/td>\n<td>\n<p>D 419<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Pokladni\u010dn\u00fd doklad \u2013 splatenie vkladov spolo\u010dn\u00edkov v hotovosti<\/p>\n<\/td>\n<td>\n<p>MD 211<\/p>\n<\/td>\n<td>\n<p>D 353<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. Intern\u00fd doklad \u2013 nepe\u0148a\u017en\u00fd vklad do z\u00e1kladn\u00e9ho imania<\/p>\n<\/td>\n<td>\n<p>MD 111<\/p>\n<\/td>\n<td>\n<p>D 353<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>354 \u2013 Poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom pri \u00fahrade straty (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>\u00da\u010dtuj\u00fa sa kr\u00e1tkodob\u00e9 <strong>poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom<\/strong> vo verejnej obchodnej spolo\u010dnosti, komplement\u00e1rom v komanditnej spolo\u010dnosti, spolo\u010dn\u00edkom v spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm alebo \u010dlenom dru\u017estva, <strong>vo v\u00fd\u0161ke predp\u00edsanej \u00fahrady straty<\/strong> s\u00favz\u0165a\u017ene s \u00fa\u010dtom 596 &#8211; Prevod podielov na hospod\u00e1rskom v\u00fdsledku spolo\u010dn\u00edkom alebo \u00fa\u010dtom 431 &#8211; V\u00fdsledok hospod\u00e1renia v schva\u013eovan\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad \u2013 Poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom s.r.o. pri \u00fahrade straty, ak spolo\u010densk\u00e1 zmluva t\u00fato povinnos\u0165 upravuje<\/p>\n<\/td>\n<td>\n<p>MD 354<\/p>\n<\/td>\n<td>\n<p>D 431<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom s.r.o. pri \u00fahrade straty, ak spolo\u010densk\u00e1 zmluva t\u00fato povinnos\u0165 upravuje alebo sa na tom dohodli<\/p>\n<\/td>\n<td>\n<p>MD 354<\/p>\n<\/td>\n<td>\n<p>D 429<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>355 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a \u010dlenom (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na \u00fa\u010dte 355 sa \u00fa\u010dtuj\u00fa napr. <strong>kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky z p\u00f4\u017ei\u010diek spolo\u010dn\u00edkom<\/strong> v obchodnej spolo\u010dnosti, \u00farok z ome\u0161kania pri oneskoren\u00ed spl\u00e1can\u00ed pe\u0148a\u017en\u00e9ho vkladu spolo\u010dn\u00edka vo verejnej obchodnej spolo\u010dnosti, v komanditnej spolo\u010dnosti alebo v spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad &#8211; vy\u00fa\u010dtovanie \u00farokov k poskytnutej p\u00f4\u017ei\u010dke splatn\u00fdch v be\u017enom roku<\/p>\n<\/td>\n<td>\n<p>MD 355<\/p>\n<\/td>\n<td>\n<p>D 662<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Intern\u00fd doklad &#8211; p\u00f4\u017ei\u010dka od spolo\u010dn\u00edka<\/p>\n<\/td>\n<td>\n<p>MD 365<\/p>\n<\/td>\n<td>\n<p>D 355<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Inform\u00e1cie o\u00a0\u00fa\u010dtovan\u00ed z\u00e1v\u00e4zkov na \u00fa\u010dtoch 361, 364, 365, 367, 325, 326, 372,377, 379,383, 384 a\u00a0391 n\u00e1jdete v\u00a0rozsiahlom samostatnom \u010dl\u00e1nku \u00a0<\/p>\n<h3>36 \u2013 Z\u00c1V\u00c4ZKY VO\u010cI SPOLO\u010cN\u00cdKOM A\u00a0ZDRU\u017dENIU<\/h3>\n<p><strong>361 \u2013 Z\u00e1v\u00e4zky v\u00a0r\u00e1mci konsolidovan\u00e9ho celku (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>364 \u2013 Z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom pri rozde\u013eovan\u00ed zisku (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>365 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a \u010dlenom (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>366 \u2013 Z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom zo z\u00e1vislej \u010dinnosti (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>367 \u2013 Z\u00e1v\u00e4zky z\u00a0up\u00edsan\u00fdch nesplaten\u00fdch cenn\u00fdch papierov a vkladov (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<h3>37 \u2013 IN\u00c9 POH\u013dD\u00c1VKY A\u00a0IN\u00c9 Z\u00c1V\u00c4ZKY<\/h3>\n<p><strong>371 \u2013 Poh\u013ead\u00e1vky z\u00a0predaja podniku (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na strane MD tohto \u00fa\u010dtu \u00fa\u010dtuje <strong>pred\u00e1vaj\u00faci predajn\u00fa cenu podniku alebo jeho \u010dasti<\/strong>; s\u00favz\u0165a\u017en\u00fd z\u00e1pis je na strane D \u00fa\u010dtu 688 &#8211; Ostatn\u00e9 mimoriadne v\u00fdnosy.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1.\u00a0Intern\u00fd doklad &#8211; z\u00fa\u010dtovanie poh\u013ead\u00e1vky z predaja podniku<\/p>\n<\/td>\n<td>\n<p>MD 371<\/p>\n<\/td>\n<td>\n<p>D 013<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. \u00dahrada poh\u013ead\u00e1vky z predaja podniku bankov\u00fdm prevodom<\/p>\n<\/td>\n<td>\n<p>MD 221<\/p>\n<\/td>\n<td>\n<p>D 371<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>372\u2013 Z\u00e1v\u00e4zky z\u00a0k\u00fapy podniku (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>373 \u2013 Poh\u013ead\u00e1vky a\u00a0z\u00e1v\u00e4zky z\u00a0pevn\u00fdch term\u00ednov\u00fdch oper\u00e1ci\u00ed (\u00fa\u010det akt\u00edvny aj pas\u00edvny)\u00a0<\/strong><\/p>\n<p><strong>374 \u2013 Poh\u013ead\u00e1vky z\u00a0n\u00e1jmu (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>V \u00fa\u010dtovn\u00edctve <strong>prenaj\u00edmate\u013ea sa \u00fa\u010dtuj\u00fa poh\u013ead\u00e1vky z n\u00e1jmu majetku<\/strong> vr\u00e1tane finan\u010dn\u00e9ho pren\u00e1jmu.<\/p>\n<p><strong>375 \u2013 Poh\u013ead\u00e1vky z\u00a0vydan\u00fdch dlhopisov (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>\u00da\u010dtuje sa v \u00fa\u010dtovn\u00edctve emitenta dlhopisov<br \/> a) na \u0165archu \u00fa\u010dtu vydanie<br \/> 1. dlhodob\u00fdch dlhopisov s\u00favz\u0165a\u017ene s \u00fa\u010dtom 473 &#8211; Vydan\u00e9 dlhopisy,<br \/> 2. kr\u00e1tkodob\u00fdch dlhopisov s\u00favz\u0165a\u017ene s \u00fa\u010dtom 241 &#8211; Vydan\u00e9 kr\u00e1tkodob\u00e9 dlhopisy,<br \/> b) v prospech \u00fa\u010dtu \u00fahrada dlhopisov od majite\u013ea.<\/p>\n<p>Analytick\u00e9 \u00fa\u010dty k tomuto \u00fa\u010dtu sa ved\u00fa pod\u013ea jednotliv\u00fdch emisi\u00ed dlhopisov.<\/p>\n<p><strong>376 \u2013 Nak\u00fapen\u00e9 opcie (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dte sa \u00fa\u010dtuj\u00fa obchody s\u00a0opciami.<\/p>\n<p><strong>377 \u2013 Predan\u00e9 opcie (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>378 \u2013 In\u00e9 poh\u013ead\u00e1vky (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na \u00fa\u010dte sa eviduj\u00fa <strong>dlhodob\u00e9 i kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky in\u00e9 ne\u017e z\u00a0obchodn\u00e9ho styku<\/strong>, ako napr. vo\u010di zodpovednej osobe na n\u00e1hradu \u0161kody alebo manka, vo\u010di pois\u0165ovni v d\u00f4sledku poistn\u00fdch udalost\u00ed, poh\u013ead\u00e1vky spolo\u010dn\u00edka alebo \u010dlena dru\u017estva na priznan\u00e9 podiely na zisku, na vyrovn\u00e1vacie podiely a podiely na likvida\u010dnom zostatku a pod.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad \u2013 post\u00fapenie poh\u013ead\u00e1vky<\/p>\n<\/td>\n<td>\n<p>MD 546<\/p>\n<\/td>\n<td>\n<p>D 378<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Intern\u00fd doklad \u2013 predpis in\u00fdch pok\u00fat vo\u010di FO alebo PO osobe<\/p>\n<\/td>\n<td>\n<p>MD 378<\/p>\n<\/td>\n<td>\n<p>D 648<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3.\u00a0Intern\u00fd doklad \u2013 n\u00e1rok na n\u00e1hradu \u0161kody od pois\u0165ovne<\/p>\n<\/td>\n<td>\n<p>MD 378<\/p>\n<\/td>\n<td>\n<p>D 648<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>379 \u2013 In\u00e9 z\u00e1v\u00e4zky (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\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\/12743\">\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\/12743\">\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<h3>38 \u2013 \u010cASOV\u00c9 ROZL\u00cd\u0160ENIE N\u00c1KLADOV A\u00a0V\u00ddNOSOV<\/h3>\n<p><strong>381 \u2013 N\u00e1klady bud\u00facich obdob\u00ed (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na \u00fa\u010dte sa \u00fa\u010dtuj\u00fa <strong>v\u00fddavky be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, ktor\u00e9 sa t\u00fdkaj\u00fa n\u00e1kladov v bud\u00facich obdobiach<\/strong>, a to konkr\u00e9tnych \u00fa\u010dtov v \u00fa\u010dtovej triede 5, napr\u00edklad vopred platen\u00e9 n\u00e1jomn\u00e9 a predplatn\u00e9.<\/p>\n<p>Z\u00fa\u010dtovanie n\u00e1kladov bud\u00facich obdob\u00ed na pr\u00edslu\u0161n\u00fd \u00fa\u010det n\u00e1kladov sa vykon\u00e1 v \u00fa\u010dtovnom obdob\u00ed, s ktor\u00fdm \u010dasovo rozl\u00ed\u0161en\u00e9 n\u00e1klady vecne s\u00favisia.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. N\u00e1jomn\u00e9 platen\u00e9 vopred bankov\u00fdm prevodom<\/p>\n<\/td>\n<td>\n<p>MD 381<\/p>\n<\/td>\n<td>\n<p>D 221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Intern\u00fd doklad &#8211; z\u00fa\u010dtovanie podielu \u00faroku vz\u0165ahuj\u00faceho sa k be\u017en\u00e9mu\u00a0\u00fa\u010dtovn\u00e9mu obdobiu<\/p>\n<\/td>\n<td>\n<p>MD 562<\/p>\n<\/td>\n<td>\n<p>D 381<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>382 \u2013 Komplexn\u00e9 n\u00e1klady bud\u00facich obdob\u00ed (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na tento \u00fa\u010det sa \u00fa\u010dtuj\u00fa n\u00e1klady bud\u00facich obdob\u00ed, ktor\u00e9 sa sleduj\u00fa vo vz\u0165ahu k dan\u00e9mu \u00fa\u010delu.<\/p>\n<p>Z\u00fa\u010dtovanie komplexn\u00fdch n\u00e1kladov bud\u00facich obdob\u00ed sa vykon\u00e1 v \u00fa\u010dtovnom obdob\u00ed, s ktor\u00fdm <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-funguje-uctovanie-na-uctoch-casoveho-rozlisenia\/\">\u010dasovo rozl\u00ed\u0161en\u00e9 n\u00e1klady<\/a> vecne s\u00favisia.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad &#8211; z\u00fa\u010dtovanie komplexn\u00fdch n\u00e1kladov bud\u00facich obdob\u00ed<\/p>\n<\/td>\n<td>\n<p>MD 382<\/p>\n<\/td>\n<td>\n<p>D 655<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>383 \u2013 V\u00fddavky bud\u00facich obdob\u00ed (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>384 \u2013 V\u00fdnosy bud\u00facich obdob\u00ed (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>385 \u2013 Pr\u00edjmy bud\u00facich obdob\u00ed (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>\u00da\u010dtuj\u00fa sa \u010dasovo <strong>rozl\u00ed\u0161en\u00e9 v\u00fdnosy, ktor\u00e9 \u010dasovo a vecne patria do be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia a t\u00fdkaj\u00fa sa pr\u00edjmov v ur\u010dit\u00fdch bud\u00facich obdobiach<\/strong>, napr\u00edklad n\u00e1jomn\u00e9 prijat\u00e9 pozadu. Na \u00fa\u010dte 385 sa \u00fa\u010dtuje so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v prospech pr\u00edslu\u0161n\u00fdch \u00fa\u010dtov v\u00fdnosov v \u00fa\u010dtovej triede 6.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad &#8211; z\u00fa\u010dtovanie rozdielu zisku vypo\u010d\u00edtan\u00e9ho met\u00f3dou percenta dokon\u010denia pri z\u00e1kazkovej v\u00fdrobe, ak ide o zn\u00ed\u017eenie \u00fa\u010dtovn\u00e9ho zisku<\/p>\n<\/td>\n<td>\n<p>MD 602<\/p>\n<\/td>\n<td>\n<p>D 385<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Intern\u00fd doklad &#8211; n\u00e1jomn\u00e9 za mesiac december \u00fa\u010dtovan\u00e9 do v\u00fdnosov be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia<\/p>\n<\/td>\n<td>\n<p>MD 385<\/p>\n<\/td>\n<td>\n<p>D 648<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>39 \u2013 OPRAVN\u00c1 POLO\u017dKA K\u00a0Z\u00da\u010cTOVAC\u00cdM VZ\u0164AHOM A\u00a0VN\u00daTORN\u00c9 Z\u00da\u010cTOVANIE<\/h3>\n<p><strong>391 \u2013 Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam (\u00fa\u010det pas\u00edvny) <\/strong><\/p>\n<p><strong>395 \u2013 Vn\u00fatorn\u00e9 z\u00fa\u010dtovanie (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dte sa \u00fa\u010dtuj\u00fa <strong>vz\u0165ahy medzi jednotliv\u00fdmi <\/strong><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/\"><strong>vn\u00fatorn\u00fdmi organiza\u010dn\u00fdmi \u00fatvarmi<\/strong> \u00fa\u010dtovnej jednotky<\/a> v z\u00e1vislosti od organiz\u00e1cie \u00fa\u010dtovn\u00edctva \u00fa\u010dtovnej jednotky. Tento \u00fa\u010det pri uzavieran\u00ed \u00fa\u010dtovn\u00fdch kn\u00edh nem\u00e1 zostatok.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0\u010dl\u00e1nku sme si povedali v\u0161eobecne, \u010do to s\u00fa poh\u013ead\u00e1vky a\u00a0pre\u0161li sme si \u00fa\u010dtov\u00e9 skupiny 31 \u2013 34 z\u00a0\u00fa\u010dtovnej osnovy pre podnikate\u013eov. Pre zopakovanie si povedzme, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12744,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[384,457,357],"class_list":["post-12743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-podvojne-uctovnictvo","tag-pohladavky","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12743","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=12743"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12743\/revisions"}],"predecessor-version":[{"id":13391,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12743\/revisions\/13391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12744"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}