{"id":12778,"date":"2023-02-03T13:58:52","date_gmt":"2023-02-03T12:58:52","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-so-zavazkami-v-uctovnictve-cast-2\/"},"modified":"2023-06-26T11:04:41","modified_gmt":"2023-06-26T09:04:41","slug":"ako-so-zavazkami-v-uctovnictve-cast-2","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-so-zavazkami-v-uctovnictve-cast-2\/","title":{"rendered":"Ako so z\u00e1v\u00e4zkami v \u00fa\u010dtovn\u00edctve, \u010das\u0165 2?"},"content":{"rendered":"<p>&#8218;-<\/p>\n<p>V\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-so-zavazkami-v-uctovnictve\/\">Ako so z\u00e1v\u00e4zkami v\u00a0\u00fa\u010dtovn\u00edctve, \u010das\u0165 1<\/a> 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 z\u00e1v\u00e4zky a\u00a0ako ich del\u00edme.<\/p>\n<p>Pre za\u00fa\u010dtovanie\u00a0v\u00e4\u010d\u0161iny z\u00e1v\u00e4zkov vyu\u017e\u00edvame \u00fa\u010dtov\u00fa skupinu 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy. Ide o pomerne rozsiahlu \u00fa\u010dtov\u00fa skupinu a my sa v tomto \u010dl\u00e1nku pozrieme na n\u00e1pl\u0148 jednotliv\u00fdch \u00fa\u010dtov, konkr\u00e9tne v \u00fa\u010dtovn\u00fdch skupin\u00e1ch 35 \u2013 39.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/lilartsy-333oj7zFsdg-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-103734\" \/><\/p>\n<h2>Z\u00e1v\u00e4zky v\u0161eobecne<\/h2>\n<p>Z\u00e1v\u00e4zok je vlastne <strong>vz\u0165ah medzi verite\u013eom<\/strong>, ktor\u00fd <strong>o\u010dak\u00e1va plnenie<\/strong>, <strong>a dl\u017en\u00edkom<\/strong>, ktor\u00fd <strong>m\u00e1 za povinnos\u0165<\/strong> za svoj dlh v\u010das a riadne<strong> plni\u0165<\/strong>. Z\u00e1v\u00e4zky predstavuj\u00fa zdroje krytia \u2013 pas\u00edva podniku. M\u00f4\u017eu ma\u0165 pe\u0148a\u017en\u00fa, hmotn\u00fa aj nehmotn\u00fa formu.<\/p>\n<p>Na rozdiel od poh\u013ead\u00e1vok sa \u00fa\u010dty \u00fa\u010dtovej skupiny 3 vyu\u017e\u00edvaj\u00fa iba pre <strong>kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky<\/strong>. Dlhodob\u00e9 z\u00e1v\u00e4zky patria do \u00fa\u010dtovej skupiny 4. Tu je teda nutn\u00e9 spr\u00e1vne rozdelenie a za\u00fa\u010dtovanie pod\u013ea ich splatnosti, aby bolo mo\u017eno spr\u00e1vne jednotliv\u00e9 z\u00e1v\u00e4zky jednak za\u00fa\u010dtova\u0165, ale tie\u017e vyk\u00e1za\u0165 v\u00a0\u00fa\u010dtovnej z\u00e1vierke v\u00a0s\u00favahe.<\/p>\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><strong>353 \u2013 <\/strong><strong>Poh\u013ead\u00e1vky za up\u00edsan\u00e9 vlastn\u00e9 imanie<\/strong><strong> (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\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><strong>355 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a \u010dlenom (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Inform\u00e1cie o\u00a0\u00fa\u010dtovan\u00ed poh\u013ead\u00e1vok na \u00fa\u010dtoch 351, 353, 354, 355, 371, 374, 375,376, 381,382, 385 a\u00a0395 n\u00e1jdete v\u00a0rozsiahlom samostatnom \u010dl\u00e1nku Ako s\u00a0poh\u013ead\u00e1vkami v\u00a0\u00fa\u010dtovn\u00edctve, \u010das\u0165 2<\/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>Na \u00fa\u010dte sa eviduj\u00fa <strong>kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky<\/strong>, napr. z d\u00f4vodu prijat\u00fdch p\u00f4\u017ei\u010diek <strong>od \u00fa\u010dtovnej jednotky v konsolidovanom celku.<\/strong><\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0Intern\u00fd doklad &#8211; Z\u00e1v\u00e4zok z titulu prevodu zisku vo\u010di ovl\u00e1danej osobe (\u00fa\u010dtovan\u00e1 v ovl\u00e1daj\u00facej osobe)<\/td>\n<td>MD 431<\/td>\n<td>D 361<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>Na \u00fa\u010dte sa \u00fa\u010dtuj\u00fa <strong>z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom<\/strong> vr\u00e1tane akcion\u00e1rov v obchodn\u00fdch spolo\u010dnostiach alebo \u010dlenom dru\u017estiev <strong>vo v\u00fd\u0161ke ich podielov na zisku <\/strong>spolo\u010dnosti alebo dru\u017estva, a to s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u00fa\u010dte 596 &#8211; Prevod podielov na v\u00fdsledku hospod\u00e1renia spolo\u010dn\u00edkom, ka ide o spolo\u010dn\u00edkov vo verejnej obchodnej spolo\u010dnosti a komplement\u00e1rov v komanditnej spolo\u010dnosti a \u00fa\u010dte 431 &#8211; V\u00fdsledok v hospod\u00e1ren\u00ed v schva\u013eovan\u00ed, ak ide o spolo\u010dn\u00edkov v ostatn\u00fdch obchodn\u00fdch spolo\u010dnostiach, \u010dlenov dru\u017estiev a komanditistov v komanditnej spolo\u010dnosti.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0Intern\u00fd doklad &#8211; Vysporiadanie poh\u013ead\u00e1vky z \u00fahrady straty so z\u00e1v\u00e4zkom z rozdelenia zisku<\/td>\n<td>MD 364<\/td>\n<td>D 354<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00dahrada dividend akcion\u00e1rom cez bankov\u00fd \u00fa\u010det<\/td>\n<td>MD 364<\/td>\n<td>D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>\u00da\u010dtuj\u00fa sa tu <strong>kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky, napr. z p\u00f4\u017ei\u010diek od spolo\u010dn\u00edkov obchodnej spolo\u010dnosti<\/strong>, z\u00e1v\u00e4zky z d\u00f4vodu \u00farokov zo splaten\u00fdch vkladov spolo\u010dn\u00edkov vo verejnej obchodnej spolo\u010dnosti, v komanditnej spolo\u010dnosti a 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>1.\u00a0Intern\u00fd doklad &#8211; \u00farok z prijatej p\u00f4\u017ei\u010dky<\/td>\n<td>MD 562<\/td>\n<td>D 365<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0Intern\u00fd doklad &#8211; p\u00f4\u017ei\u010dka od spolo\u010dn\u00edka<\/td>\n<td>MD 365<\/td>\n<td>D 355<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>Na \u00fa\u010dte sa eviduj\u00fa <strong>z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom<\/strong> v spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm, komanditistom komanditn\u00fdch spolo\u010dnost\u00ed a \u010dlenom dru\u017estiev <strong>z pracovnopr\u00e1vnych vz\u0165ahov vr\u00e1tane soci\u00e1lneho poistenia.<\/strong><\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0V\u00fdplata miezd a in\u00fdch n\u00e1rokov z titulu miezd, d\u00e1vok nemocensk\u00e9ho poistenia spolo\u010dn\u00edkom a \u010dlenom dru\u017estva na \u00fa\u010dte<\/td>\n<td>MD 366<\/td>\n<td>D 221<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0Intern\u00fd doklad &#8211; z\u00fa\u010dtovanie n\u00e1roku na soci\u00e1lne d\u00e1vky u\u00a0spolo\u010dn\u00edkov<\/td>\n<td>MD 336<\/td>\n<td>D 366<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<p>Na tomto \u00fa\u010dte sa \u00fa\u010dtuj\u00fa <strong>z\u00e1v\u00e4zky<\/strong> \u00fa\u010dtovnej jednotky, ako akcion\u00e1ra alebo spolo\u010dn\u00edka v inej obchodnej spolo\u010dnosti alebo \u010dlena dru\u017estva, <strong>za prevzat\u00e9 a doteraz nesplaten\u00e9 cenn\u00e9 papiere a vklady.<\/strong><\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0Intern\u00fd doklad &#8211; up\u00edsanie vkladov do dc\u00e9rskej \u00fa\u010dtovnej jednotky<\/td>\n<td>MD 061<\/td>\n<td>D 367<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0Intern\u00fd doklad &#8211; splaten\u00fd vecn\u00fd vklad do obchodnej spolo\u010dnosti<\/td>\n<td>MD 367<\/td>\n<td>\n<p>D 112<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><strong>372 \u2013 Z\u00e1v\u00e4zky z\u00a0k\u00fapy podniku (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p>Na strane D tohto \u00fa\u010dtu <strong>\u00fa\u010dtuje kupuj\u00faci celkov\u00fa k\u00fapnu sumu podniku<\/strong> alebo jeho \u010dasti; s\u00favz\u0165a\u017en\u00fd z\u00e1pis je na strane MD pr\u00edslu\u0161n\u00fdch \u00fa\u010dtov k\u00fapen\u00e9ho majetku a na strane D pr\u00edslu\u0161n\u00fdch \u00fa\u010dtov prevzat\u00fdch z\u00e1v\u00e4zkov. <strong>Rozdiel medzi k\u00fapnou cenou (\u00fa\u010dtovanou na \u00fa\u010dte 372) a sumou, ktor\u00e1 sa zist\u00ed tak, \u017ee sa od majetku odpo\u010d\u00edta suma z\u00e1v\u00e4zkov, je goodwill<\/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><strong>375 \u2013 Poh\u013ead\u00e1vky z\u00a0vydan\u00fdch dlhopisov (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p><strong>376 \u2013 Nak\u00fapen\u00e9 opcie (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p><strong>377 \u2013 Predan\u00e9 opcie (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p>\u00da\u010det sl\u00fa\u017ei na vysporiadanie obchodov s\u00a0opciami.<\/p>\n<p><strong>378 \u2013 In\u00e9 poh\u013ead\u00e1vky (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p><strong>379 \u2013 In\u00e9 z\u00e1v\u00e4zky (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p>Na \u00fa\u010dte sa \u00fa\u010dtuj\u00fa sa <strong>kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky mimo obchodn\u00e9ho styku<\/strong>, ako napr. zo zodpovednosti za sp\u00f4soben\u00fa \u0161kodu, z\u00e1v\u00e4zky vo\u010di coln\u00e9mu org\u00e1nu z d\u00f4vodu cla, dane z pridanej hodnoty a spotrebn\u00fdch dan\u00ed pri dovoze, z\u00e1v\u00e4zky spolo\u010dn\u00edka alebo \u010dlena dru\u017estva z \u00fahrady straty v obchodnej spolo\u010dnosti alebo dru\u017estve a pod.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1. Z\u00e1v\u00e4zok &#8211; clo, dovozn\u00e1 prir\u00e1\u017eka k zvierat\u00e1m obstaran\u00fdm zo zahrani\u010dia<\/td>\n<td>MD 124<\/td>\n<td>D 379<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0\u00dahrada coln\u00e9ho dlhu cez bankov\u00fd prevod<\/td>\n<td>MD 379<\/td>\n<td>D 221<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0Intern\u00fd doklad &#8211; DPH vyruben\u00e1 coln\u00fdm org\u00e1nom pri dovoze tovaru<\/td>\n<td>MD 343<\/td>\n<td>D 379<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/12778\">\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\/12778\">\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><strong>382 \u2013 Komplexn\u00e9 n\u00e1klady bud\u00facich obdob\u00ed (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p><strong>383 \u2013 V\u00fddavky bud\u00facich obdob\u00ed (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p>Na \u00fa\u010dte sa \u00fa\u010dtuje <strong>\u010dasov\u00e9 rozl\u00ed\u0161enie n\u00e1kladov be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, ktor\u00e9 sa t\u00fdkaj\u00fa v\u00fddavkov v ur\u010dit\u00fdch bud\u00facich obdobiach<\/strong>, napr\u00edklad n\u00e1jomn\u00e9 platen\u00e9 pozadu. Z\u00fa\u010dtovanie v\u00fddavkov bud\u00facich obdob\u00ed sa vykon\u00e1 pri uskuto\u010dnen\u00ed v\u00fddavku.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0Intern\u00fd doklad &#8211; Predpis n\u00e1kladov na z\u00e1ru\u010dn\u00e9 opravy, ktor\u00e9 bud\u00fa zaplaten\u00e9 v bud\u00facom \u00fa\u010dtovnom obdob\u00ed<\/td>\n<td>MD 511<\/td>\n<td>D 383<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0Intern\u00fd doklad &#8211; Z\u00fa\u010dtovanie odmien a pr\u00e9mi\u00ed spolo\u010dn\u00edkov a \u010dlenov dru\u017estva, ktor\u00e9 bud\u00fa zaplaten\u00e9 v nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed<\/td>\n<td>MD 522<\/td>\n<td>D 383<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>384 \u2013 V\u00fdnosy bud\u00facich obdob\u00ed (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p>\u00da\u010dtuj\u00fa sa tu <strong>pr\u00edjmy v be\u017enom \u00fa\u010dtovnom obdob\u00ed, ktor\u00e9 vecne patria do v\u00fdnosov v bud\u00facich obdobiach<\/strong>, napr\u00edklad n\u00e1jomn\u00e9 prijat\u00e9 vopred, sumy zaplaten\u00fdch pau\u0161\u00e1lov vopred<br \/> na zabezpe\u010denie servisn\u00fdch slu\u017eieb a prijat\u00e9 predplatn\u00e9. Z\u00fa\u010dtovanie v\u00fdnosov bud\u00facich obdob\u00ed sa vykon\u00e1 v obdob\u00ed, s ktor\u00fdm vecne s\u00favisia.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0Prijat\u00e9 platby vopred platen\u00e9ho n\u00e1jomn\u00e9ho cez bankov\u00fd prevod<\/td>\n<td>MD 221<\/td>\n<td>D 384<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0Intern\u00fd doklad &#8211; N\u00e1rok na dot\u00e1ciu na vytvorenie pracovn\u00fdch miest<\/td>\n<td>MD 346<\/td>\n<td>D 384<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>385 \u2013 Pr\u00edjmy bud\u00facich obdob\u00ed (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>\u00a0<\/p>\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>Na tomto \u00fa\u010dte sa \u00fa\u010dtuje <strong>tvorba a z\u00fa\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vkam<\/strong>. Tvorba opravnej polo\u017eky sa \u00fa\u010dtuje na \u0165archu \u00fa\u010dtu 547 \u2013 Tvorba a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v prospech \u00fa\u010dtu 391 \u2013 Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vka.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0Intern\u00fd doklad &#8211; tvorba opravnej polo\u017eky k poh\u013ead\u00e1vkam z d\u00f4vodu prechodn\u00e9ho zn\u00ed\u017eenia ich ocenenia (na z\u00e1klade inventariz\u00e1cie)<\/td>\n<td>MD 547<\/td>\n<td>D 391<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0Intern\u00fd doklad &#8211; \u010diasto\u010dn\u00e9 alebo \u00fapln\u00e9 zru\u0161enie opravnej polo\u017eky k poh\u013ead\u00e1vkam, ak pominuli d\u00f4vody prechodn\u00e9ho zn\u00ed\u017eenia ich ocenenia<\/td>\n<td>MD 391<\/td>\n<td>D 547<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>395 \u2013 Vn\u00fatorn\u00e9 z\u00fa\u010dtovanie (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8218;- V\u00a0\u010dl\u00e1nku Ako so z\u00e1v\u00e4zkami v\u00a0\u00fa\u010dtovn\u00edctve, \u010das\u0165 1 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 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[357,460],"class_list":["post-12778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-uctovnictvo","tag-zavazky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12778","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=12778"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12778\/revisions"}],"predecessor-version":[{"id":12780,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12778\/revisions\/12780"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12779"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}