{"id":13816,"date":"2023-07-19T12:28:09","date_gmt":"2023-07-19T10:28:09","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13816"},"modified":"2023-07-19T12:29:10","modified_gmt":"2023-07-19T10:29:10","slug":"ako-viest-evidenciu-majetku-podniku","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-viest-evidenciu-majetku-podniku\/","title":{"rendered":"Ako vies\u0165 evidenciu majetku podniku"},"content":{"rendered":"<h2>\u010co je to evidencia majetku podniku<\/h2>\n<p>\u00da\u010delom \u00fa\u010dtovnej evidencie majetku podniku je ma\u0165 preh\u013ead o tom, ak\u00fd m\u00e1 firma<strong>\u00a0kapit\u00e1l<\/strong>, tzn. \u010do v\u0161etko a v akej hodnote firma vlastn\u00ed. Ka\u017ed\u00fd podnikate\u013e, ktor\u00fd vedie\u00a0<strong>\u00fa\u010dtovn\u00edctvo<\/strong>, mus\u00ed v\u0161etok svoj majetok evidova\u0165, tzn. zavies\u0165 do svojich\u00a0<strong>\u00fa\u010dtovn\u00fdch kn\u00edh<\/strong>.<\/p>\n<p>Evidenciu majetku mus\u00ed vies\u0165 aj\u00a0<strong>SZ\u010cO<\/strong>, ktor\u00e1 vedie<strong>\u00a0da\u0148ov\u00fa evidenciu<\/strong>. Jedine podnikate\u013e \u2013 SZ\u010cO, ktor\u00fd uplat\u0148uje<strong>\u00a0pau\u0161\u00e1lne v\u00fddavky<\/strong>,\u00a0nemus\u00ed komplexn\u00fa evidenciu majetku rie\u0161i\u0165. Nevedie toti\u017e da\u0148ov\u00fa evidenciu, sta\u010d\u00ed mu, \u017ee eviduje pr\u00edjmy, poh\u013ead\u00e1vky (vystaven\u00e9 fakt\u00fary) a z\u00e1soby.<\/p>\n<h2>Ako vies\u0165 evidenciu majetku<\/h2>\n<p>M\u00e1lokto dnes vedie fyzick\u00fa evidenciu majetku vo forme zo\u0161itov a kn\u00edh. Ak v\u00e1\u0161 majetok nie je rozsiahly, d\u00e1 sa bez probl\u00e9mov vies\u0165\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">evidencia majetku podniku napr\u00edklad v Exceli<\/a>. Napr. pre SZ\u010cO s da\u0148ovou evidenciou m\u00f4\u017ee by\u0165 tento sp\u00f4sob celkom dostato\u010dn\u00fd.<\/p>\n<p>Ak ale vediete \u00fa\u010dtovn\u00edctvo a firemn\u00fd majetok sa v\u00e1m rozrast\u00e1, bude lep\u0161ie, ak si na <a href=\"https:\/\/www.money.sk\/vlastnosti\/evidencia-majetku-s3\/\">evidenciu majetku podniku zaobstar\u00e1te \u00fa\u010dtovn\u00fd software<\/a>. Ten v\u00e1m pom\u00f4\u017ee nielen s evidenciou majetku, ale s mnoh\u00fdmi \u010fal\u0161\u00edmi \u00fa\u010dtovn\u00fdmi \u00fakonmi, ako s\u00fa napr. mzdy, odpisy alebo \u00fa\u010dtovn\u00e1 z\u00e1vierka.<\/p>\n<p><em>Takto vyzer\u00e1 karta majetku v \u00fa\u010dtovnom programe Money S3. Na karte na prv\u00fd poh\u013ead vid\u00edte, \u017ee majetok na karte je zaevidovan\u00fd ako dlhodob\u00fd, vid\u00edte, ako sa odpisuje jeho obstar\u00e1vacia cena a aj to, kto z firmy ho m\u00e1 aktu\u00e1lne v u\u017e\u00edvan\u00ed.<\/em><\/p>\n<h2>Hmotn\u00fd majetok vs. nehmotn\u00fd majetok<\/h2>\n<p><strong>Hmotn\u00fdm majetkom<\/strong>\u00a0sa rozumie fyzicky existuj\u00faci majetok, napr. firemn\u00e1 nehnute\u013enos\u0165, slu\u017eobn\u00e9 auto, vybavenie kancel\u00e1ri\u00ed a pod.\u00a0<strong>Nehmotn\u00fdm majetkom<\/strong>\u00a0s\u00fa \u201a\u201aabstraktn\u00e9\u2018\u2018 akt\u00edva \u2013 m\u00f4\u017eu to by\u0165 napr. licencie, pr\u00e1va alebo patenty.<\/p>\n<p>Ako hmotn\u00fd, tak aj nehmotn\u00fd majetok m\u00f4\u017ee by\u0165\u00a0<strong>kr\u00e1tkodob\u00fd\u00a0<\/strong>alebo\u00a0<strong>dlhodob\u00fd<\/strong>.\u00a0Kr\u00e1tkodob\u00fd majetok sa v \u00fa\u010dtovn\u00edctve definuje ako majetok, ktor\u00e9ho doba pou\u017eite\u013enosti, dohodnut\u00e1 doba splatnosti alebo vyrovnania in\u00fdm sp\u00f4sobom je najviac jeden rok. Ide o\u00a0<strong>obe\u017en\u00fd majetok<\/strong>, pr\u00edpadne sa m\u00f4\u017eete stretn\u00fa\u0165 aj s pojmom<strong>\u00a0obe\u017en\u00e9 akt\u00edva<\/strong>.<\/p>\n<p>Samostatn\u00fa kateg\u00f3riu majetku predstavuje\u00a0<strong>finan\u010dn\u00fd majetok a poh\u013ead\u00e1vky \u2013\u00a0<\/strong>nespadaj\u00fa ani pod hmotn\u00fd ani pod nehmotn\u00fd majetok. Aj finan\u010dn\u00fd majetok a poh\u013ead\u00e1vky m\u00f4\u017eu by\u0165\u00a0<strong>dlhodob\u00e9<\/strong>\u00a0alebo\u00a0<strong>kr\u00e1tkodob\u00e9<\/strong>.<\/p>\n<h2>Dlhodob\u00fd majetok<\/h2>\n<p>Pri\u00a0<strong>dlhodobom majetku<\/strong>\u00a0je potrebn\u00e9 da\u0165 si pozor na to, \u010di ho definujete pod\u013ea z\u00e1kona o dani z pr\u00edjmu, alebo pod\u013ea z\u00e1kona o \u00fa\u010dtovn\u00edctve, resp. postupov \u00fa\u010dtovania. Da\u0148ov\u00e9 a \u00fa\u010dtovn\u00e9 predpisy m\u00f4\u017eu vymedzova\u0165 dlhodob\u00fd majetok odli\u0161ne.<\/p>\n<p>Pod\u013ea\u00a0<strong>z\u00e1kona o dani z pr\u00edjmu\u00a0<\/strong>sa za<strong>\u00a0dlhodob\u00fd\u00a0hmotn\u00fd <\/strong>majetok pova\u017euj\u00fa:<\/p>\n<ul>\n<li><strong>samostatn\u00e9 hnute\u013en\u00e9 veci<\/strong> a s\u00fabory hnute\u013en\u00fdch vec\u00ed, ktor\u00e9 maj\u00fa samostatn\u00e9 technicko-ekonomick\u00e9 ur\u010denie, ktor\u00fdch vstupn\u00e1 cena je vy\u0161\u0161ia ako 1 700 eur a prev\u00e1dzkovo-technick\u00e9 funkcie dlh\u0161ie ako jeden rok,<\/li>\n<li><strong>budovy a in\u00e9 stavby<\/strong>,<\/li>\n<li><strong>pestovate\u013esk\u00e9 celky trval\u00fdch porastov<\/strong> s dobou plodnosti viac ako tri roky,<\/li>\n<li><strong>zvierat\u00e1 <\/strong>uveden\u00e9 v pr\u00edlohe \u010d. 1 z\u00e1kona o dani z pr\u00edjmov,<\/li>\n<li><strong>in\u00fd majetok<\/strong> pod\u013ea \u00a7 22 ods. 6 z\u00e1kona o dani z pr\u00edjmov (napr\u00edklad otv\u00e1rky nov\u00fdch lomov, pieskovn\u00ed, hlin\u00edsk, technick\u00e1 rekultiv\u00e1cia a technick\u00e9 zhodnotenie po splnen\u00ed ur\u010dit\u00fdch podmienok).<\/li>\n<\/ul>\n<p><strong>Dlhodob\u00fdm<\/strong> <strong>nehmotn\u00fdm\u00a0<\/strong>majetkom pod\u013ea da\u0148ov\u00fdch predpisov je dlhodob\u00fd nehmotn\u00fd majetok pod\u013ea \u00fa\u010dtovn\u00fdch predpisov, ktor\u00e9ho vstupn\u00e1 cena je vy\u0161\u0161ia ako 2 400 eur a pou\u017eite\u013enos\u0165 alebo prev\u00e1dzkovo-technick\u00e9 funkcie s\u00fa dlh\u0161ie ako jeden rok.<\/p>\n<p>Pod\u013ea <strong>\u00fa\u010dtovn\u00fdch predpisov<\/strong> s\u00fa dlhodob\u00fdm hmotn\u00fdm majetkom:<\/p>\n<ul>\n<li><strong>pozemky, stavby, byty<\/strong> a nebytov\u00e9 priestory, umeleck\u00e9 diela, zbierky, predmety z drah\u00fdch kovov,<\/li>\n<li><strong>samostatn\u00e9 hnute\u013en\u00e9 veci<\/strong> a s\u00fabory hnute\u013en\u00fdch vec\u00ed, ktor\u00e9 maj\u00fa samostatn\u00e9 technicko-ekonomick\u00e9 ur\u010denie s dobou pou\u017eite\u013enosti dlh\u0161ou ako jeden rok a v ocenen\u00ed vy\u0161\u0161om ako je suma pod\u013ea da\u0148ov\u00fdch predpisov (1 700 eur),<\/li>\n<li><strong>pestovate\u013esk\u00e9 celky trval\u00fdch porastov<\/strong> s dobou plodnosti viac ako tri roky,<\/li>\n<li><strong>z\u00e1kladn\u00e9 st\u00e1do a \u0165a\u017en\u00e9 zvierat\u00e1<\/strong> bez oh\u013eadu na ich obstar\u00e1vaciu cenu,<\/li>\n<li><strong>otv\u00e1rky nov\u00fdch lomov, pieskovn\u00ed a hlin\u00edsk<\/strong>, technick\u00e1 rekultiv\u00e1cia a technick\u00e9 zhodnotenie, ak nie s\u00fa s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny dlhodob\u00e9ho hmotn\u00e9ho majetku.<\/li>\n<\/ul>\n<p><strong>Dlhodob\u00fdm nehmotn\u00fdm<\/strong> majetkom pod\u013ea \u00fa\u010dtovn\u00fdch predpisov s\u00fa zlo\u017eky majetku, ktor\u00fdch ocenenie je vy\u0161\u0161ie ako je suma pod\u013ea da\u0148ov\u00fdch predpisov (2 400 eur) a doba pou\u017eite\u013enosti dlh\u0161ia ako jeden rok.<\/p>\n<p>Na \u00fa\u010dely \u00fa\u010dtovn\u00fdch predpisov v\u0161ak mo\u017eno aj samostatn\u00e9 hnute\u013en\u00e9 veci a s\u00fabory hnute\u013en\u00fdch vec\u00ed a nehmotn\u00fd majetok s ni\u017e\u0161\u00edm ocenen\u00edm a s dobou pou\u017eite\u013enosti dlh\u0161ou ako jeden rok na z\u00e1klade rozhodnutia \u00fa\u010dtovnej jednotky zaradi\u0165 do dlhodob\u00e9ho majetku. Minim\u00e1lne ocenenie tak\u00e9hoto dlhodob\u00e9ho majetku stanoven\u00e9 nie je (\u00fa\u010dtovn\u00e1 jednotka si ho ur\u010duje sama\u00a0<strong>internou smernicou<\/strong>).<\/p>\n<p>Firmy v praxi \u010dasto vo svojom \u00fa\u010dtovn\u00edctve stanovuj\u00fa rovnak\u00fa cenov\u00fa hranicu pre samostatn\u00e9 hnute\u013en\u00e9 veci a s\u00fabory hnute\u013en\u00fdch vec\u00ed aj nehmotn\u00fd majetok, s ktorou pracuj\u00fa da\u0148ov\u00e9 predpisy (t. j. 1 700 eur, resp. 2\u00a0400 eur). \u00da\u010dtovanie si t\u00fdm zjednodu\u0161ia.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Pr\u00edklad:<\/strong><\/p>\n<p><strong>Zaobstar\u00e1te si do firmy\u00a0software\u00a0za 4\u00a0000 eur. Va\u0161a intern\u00e1 \u00fa\u010dtovn\u00e1 smernica kop\u00edruje da\u0148ov\u00e9 predpisy a stanov\u00ed minim\u00e1lne ocenenie pre dlhodob\u00fd nehmotn\u00fd majetok na hranicu viac ako 2\u00a0400 eur.<\/strong><\/p>\n<p><strong>N\u00e1klady na nov\u00fd software \u00fa\u010dtovne zaevidujete pod\u00a0dlhodob\u00fd nehmotn\u00fd majetok\u00a0a \u00fa\u010dtovne a da\u0148ovo ho budete odpisova\u0165 pod\u013ea pravidiel stanoven\u00fdch va\u0161ou internou \u00fa\u010dtovnou smernicou. Pod\u013ea z\u00e1kona o dani z pr\u00edjmov sa dlhodob\u00fd nehmotn\u00fd majetok aj na \u00fa\u010dely da\u0148ov\u00fdch predpisov odpisuje v s\u00falade s \u00fa\u010dtovn\u00fdmi predpismi.<\/strong><\/p>\n<\/div>\n<p>&gt;&gt; Viac o tom, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/dlhodoby-majetok-v-uctovnych-smerniciach\/\">ako spr\u00e1vne za\u00fa\u010dtova\u0165 dlhodob\u00fd hmotn\u00fd aj nehmotn\u00fd majetok, sa do\u010d\u00edtate tu<\/a>.<\/p>\n<p>Definova\u0165 dlhodob\u00fd majetok je d\u00f4le\u017eit\u00e9 najm\u00e4 kv\u00f4li da\u0148ov\u00fdm a \u00fa\u010dtovn\u00fdm odpisom. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-su-danove-a-uctovne-odpisy-majetku-a-ako-na-ich-vypocet\/\">\u00da\u010dtovn\u00fdm odpisom sa viac venujeme v tomto \u010dl\u00e1nku<\/a>, problematike <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-su-danove-a-uctovne-odpisy-majetku-a-ako-na-ich-vypocet\/\">odpisov majetku v\u0161eobecne sme sa zase venovali tu<\/a>.<\/p>\n<p>A \u010do so samostatn\u00fdmi hnute\u013en\u00fdmi vecami alebo nehmotn\u00fdm majetkom, ktor\u00e9 ste s\u00edce obstarali lacnej\u0161ie ako 1 700 eur, resp. 2\u00a0400 eur, ale budete ich pou\u017e\u00edva\u0165 dlh\u0161ie ako rok? Ako u\u017e bolo spomenut\u00e9, v\u0161etko z\u00e1le\u017e\u00ed od va\u0161ej internej \u00fa\u010dtovnej smernice. Bu\u010f polo\u017eky tohto typu za\u00fa\u010dtujete ako tzv.<strong>\u00a0drobn\u00fd dlhodob\u00fd majetok<\/strong> a budete ho odpisova\u0165 alebo samostatn\u00e9 hnute\u013en\u00e9 veci za\u00fa\u010dtujete ako z\u00e1soby a nehmotn\u00fd majetok ako slu\u017eby.\u00a0Typicky s\u00fa to pracovn\u00e9 stoly, notebooky, tla\u010diarne a lacnej\u0161\u00ed software. Napr\u00edklad \u00fa\u010dtovn\u00e1 smernica m\u00f4\u017ee stanovi\u0165 aj <strong>doln\u00fa hranicu<\/strong> na evidenciu drobn\u00e9ho dlhodob\u00e9ho majetku. M\u00f4\u017ee to by\u0165 napr. 500 eur (\u010doko\u013evek s ocenen\u00edm pod t\u00fato sumu sa za\u00fa\u010dtuje ako <strong>okam\u017eit\u00e1 spotreba<\/strong>).<\/p>\n<h2>Kr\u00e1tkodob\u00fd majetok \/ obe\u017en\u00fd majetok<\/h2>\n<p>Kr\u00e1tkodob\u00fd majetok patr\u00ed medzi <strong>obe\u017en\u00e9 akt\u00edva<\/strong>. Je to v\u0161etok majetok, ktor\u00e9ho doba pou\u017eite\u013enosti, dohodnut\u00e1 doba splatnosti alebo vyrovnania in\u00fdm sp\u00f4sobom je najviac jeden rok. Vo v\u0161eobecnosti ho teda \u201a\u201aspotrebujete\u2018\u2018 do jedn\u00e9ho roka od jeho obstarania. Napr. v\u00fdrobca detsk\u00e9ho oble\u010denia si nak\u00fapi l\u00e1tky na rok dopredu, z ktor\u00fdch bude postupne \u0161i\u0165.<\/p>\n<h2>Finan\u010dn\u00fd majetok<\/h2>\n<p>Finan\u010dn\u00fd majetok je len\u00a0<strong>\u00fa\u010dtovn\u00fd pojem<\/strong>, z\u00e1kon o dani z pr\u00edjmu ho s\u00edce spom\u00edna, ale odkazuje pri \u0148om pr\u00e1ve na z\u00e1kon o \u00fa\u010dtovn\u00edctve. Ide o majetok podniku finan\u010dn\u00e9ho charakteru, typicky sem spadaj\u00fa cenn\u00e9 papiere, podiely v sestersk\u00fdch\/dc\u00e9rskych firm\u00e1ch, p\u00f4\u017ei\u010dky alebo hotovos\u0165 v pokladnici a na bankov\u00fdch \u00fa\u010dtoch.<\/p>\n<p><strong>Dlhodob\u00fd<\/strong>\u00a0finan\u010dn\u00fd majetok predstavuje firemn\u00fa invest\u00edciu do bud\u00facna (niekedy sa preto stretnete aj s pojmom\u00a0<strong>investi\u010dn\u00fd majetok<\/strong>). Podiely v in\u00fdch firm\u00e1ch alebo cenn\u00e9 papiere so z\u00e1merom dlhodob\u00e9ho investovania s\u00fa typick\u00fdm pr\u00edkladom dlhodob\u00e9ho finan\u010dn\u00e9ho majetku.<\/p>\n<p><strong>Kr\u00e1tkodob\u00fd\u00a0<\/strong>finan\u010dn\u00fd majetok m\u00f4\u017ee by\u0165 hotovos\u0165 v pokladnici alebo peniaze na firemnom \u00fa\u010dte. Takisto sem patria aj cenn\u00e9 papiere ur\u010den\u00e9 na obchodovanie.<\/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\/13816\">\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=\"N\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13816\">\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>Poh\u013ead\u00e1vky<\/h2>\n<p>Pojem <strong>poh\u013ead\u00e1vka <\/strong>nie je vysvetlen\u00fd ani v da\u0148ov\u00fdch ani v \u00fa\u010dtovn\u00fdch predpisoch. Poh\u013ead\u00e1vkou je mo\u017en\u00e9 rozumie\u0165 pr\u00e1vo jednej osoby po\u017eadova\u0165 ur\u010dit\u00e9 plnenie od inej osoby. Poh\u013ead\u00e1vky s\u00fa s\u00fa\u010das\u0165ou majetku a m\u00f4\u017eu by\u0165 dlhodob\u00e9 alebo kr\u00e1tkodob\u00e9.<\/p>\n<p><strong>Dlhodob\u00e9 poh\u013ead\u00e1vky <\/strong>s\u00fa poh\u013ead\u00e1vky s dohodnutou dobou splatnosti alebo vyrovnania in\u00fdm sp\u00f4sobom viac ako jeden rok. K dlhodobej poh\u013ead\u00e1vke m\u00f4\u017ee d\u00f4js\u0165 napr\u00edklad vtedy, ak niekomu nie\u010do pred\u00e1te a bude v\u00e1m to spl\u00e1ca\u0165 viac ako jeden rok. Naopak, <strong>kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky<\/strong> maj\u00fa dohodnut\u00fa dobu splatnosti alebo vyrovnania in\u00fdm sp\u00f4sobom najviac jeden rok. Typick\u00fdm pr\u00edkladom kr\u00e1tkodobej poh\u013ead\u00e1vky je fakt\u00fara za predan\u00fd tovar alebo slu\u017ebu so 14-d\u0148ovou splatnos\u0165ou.<\/p>\n<h2>Investi\u010dn\u00fd majetok<\/h2>\n<p>Term\u00edn investi\u010dn\u00fd majetok je <strong>mimo da\u0148ov\u00e9 aj \u00fa\u010dtovn\u00e9 predpisy\u00a0<\/strong>\u2013 ide o pojem, s ktor\u00fdm sa stretnete najm\u00e4 v u\u010debniciach ekon\u00f3mie.<\/p>\n<p>Investi\u010dn\u00fd majetok zah\u0155\u0148a majetok svojou povahou\u00a0<strong>dlhodob\u00fd<\/strong>, ktor\u00fd je\u00a0<strong>invest\u00edciou do \u010fal\u0161ieho rozvoja podnikania firmy<\/strong>.\u00a0M\u00f4\u017ee sem spada\u0165 napr.:<\/p>\n<ul>\n<li>dlhodob\u00fd nehnute\u013en\u00fd majetok (nov\u00e9 s\u00eddlo firmy),<\/li>\n<li>dlhodob\u00fd hnute\u013en\u00fd majetok (nov\u00e9 slu\u017eobn\u00e9 auto),<\/li>\n<li>dlhodob\u00fd nehmotn\u00fd majetok (webov\u00e9 str\u00e1nky alebo e-shop na mieru),<\/li>\n<li>dlhodob\u00fd finan\u010dn\u00fd majetok (cenn\u00e9 papiere).<\/li>\n<\/ul>\n<p>Do investi\u010dn\u00e9ho majetku radia ekon\u00f3movia aj tzv.\u00a0<strong>goodwill<\/strong>.\u00a0To je\u00a0<strong>hodnota zna\u010dky<\/strong>,\u00a0tzv. brand value. Spad\u00e1 sem poz\u00edcia firmy na trhu, jej reput\u00e1cia, z\u00e1kazn\u00edcka z\u00e1klad\u0148a, dobr\u00e9 meno a \u010fal\u0161ie ukazovatele, ktor\u00e9 nie je mo\u017en\u00e9 jednoducho kvantifikova\u0165 a m\u00f4\u017eu predstavova\u0165 v\u00fdznamn\u00fa konkuren\u010dn\u00fa v\u00fdhodu.<\/p>\n<h2>Druhy majetku podniku \u2013 zhrnutie<\/h2>\n<p>Ak sa v druhoch majetku str\u00e1cate, pom\u00f4\u017ee v\u00e1m na\u0161a tabu\u013eka:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>TYP MAJETKU<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>VARIANTY<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"2\"><strong>Hmotn\u00fd majetok<\/strong><\/td>\n<td>\n<ul>\n<li>Hnute\u013en\u00fd (napr. v\u00fdrobn\u00fd stroj)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Nehnute\u013en\u00fd (napr. v\u00fdrobn\u00e1 hala)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li>Dlhodob\u00fd (napr. v\u00fdrobn\u00fd stroj alebo aj v\u00fdrobn\u00e1 hala)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Kr\u00e1tkodob\u00fd (napr. materi\u00e1l potrebn\u00fd na v\u00fdrobu)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Nehmotn\u00fd majetok<\/strong><\/td>\n<td>\n<ul>\n<li>Dlhodob\u00fd (napr. software)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Kr\u00e1tkodob\u00fd (napr. licencia na pol roka)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Finan\u010dn\u00fd majetok<\/strong><\/td>\n<td>\n<ul>\n<li>Dlhodob\u00fd (napr. investi\u010dn\u00e9 cenn\u00e9 papiere)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Kr\u00e1tkodob\u00fd (napr. peniaze na \u00fa\u010dte)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><strong>Poh\u013ead\u00e1vky<\/strong><\/td>\n<td width=\"234\">\n<ul>\n<li>Dlhodob\u00e9 (napr. z predaja majetku na spl\u00e1tky so splatnos\u0165ou 3 roky)<\/li>\n<\/ul>\n<\/td>\n<td width=\"205\">\n<ul>\n<li>Kr\u00e1tkodob\u00e9 (napr. z vystavenej fakt\u00fary so splatnos\u0165ou 14 dn\u00ed)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><strong>Investi\u010dn\u00fd majetok<\/strong><\/td>\n<td>\n<ul>\n<li>Hnute\u013en\u00fd (napr. v\u00fdrobn\u00e1 linka)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Nehnute\u013en\u00fd (napr. nov\u00fd sklad)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li>Hmotn\u00fd (napr. nov\u00e9 s\u00eddlo firmy)<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Nehmotn\u00fd (napr. podiel v inej firme)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\">z povahy veci v\u017edy dlhodob\u00fd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V z\u00e1sade plat\u00ed, \u017ee:<\/p>\n<ul>\n<li>z\u00a0<strong>da\u0148ov\u00e9ho h\u013eadiska<\/strong>\u00a0potrebujete majetok rozde\u013eova\u0165 na\u00a0<strong>kr\u00e1tkodob\u00fd a dlhodob\u00fd<\/strong> najm\u00e4 preto, \u017ee dlhodob\u00fd majetok si m\u00f4\u017eete z dan\u00ed odpisova\u0165 po dobu viacer\u00fdch rokov;<\/li>\n<li>z\u00a0<strong>da\u0148ov\u00e9ho h\u013eadiska\u00a0<\/strong>v\u00e1s zauj\u00edma predov\u0161etk\u00fdm <strong>hmotn\u00fd<\/strong>\u00a0majetok, v\u0161etko o nehmotnom majetku s v\u00fdnimkou minim\u00e1lnej vstupnej ceny sa na da\u0148ov\u00e9 \u00fa\u010dely preber\u00e1 priamo z \u00fa\u010dtovn\u00fdch predpisov;<\/li>\n<li>z\u00a0<strong>\u00fa\u010dtovn\u00e9ho h\u013eadiska\u00a0<\/strong>sa majetok podniku del\u00ed na\u00a0<strong>kr\u00e1tkodob\u00fd (obe\u017en\u00fd)<\/strong>\u00a0a\u00a0<strong>dlhodob\u00fd<\/strong>\u00a0\u2013 \u00fa\u010dtovn\u00e1 defin\u00edcia dlhodob\u00e9ho majetku sa m\u00f4\u017ee zhodova\u0165 s da\u0148ovou, ale nemus\u00ed;<\/li>\n<li><strong>\u00fa\u010dtovn\u00e9\u00a0<\/strong>predpisy pracuj\u00fa aj s\u00a0<strong>nehmotn\u00fdm<\/strong>\u00a0majetkom;<\/li>\n<li>zvl\u00e1\u0161tnou podkateg\u00f3riou je\u00a0<strong>drobn\u00fd dlhodob\u00fd majetok\u00a0<\/strong>a tzv.<strong>\u00a0okam\u017eit\u00e1 spotreba<\/strong>;<\/li>\n<li><strong>finan\u010dn\u00fd majetok<\/strong>\u00a0m\u00e1 naj\u010dastej\u0161ie podobu cenn\u00fdch papierov, podielov, pe\u0148a\u017en\u00fdch prostriedkov a del\u00edme ho rovnako na\u00a0<strong>dlhodob\u00fd a kr\u00e1tkodob\u00fd<\/strong>;<\/li>\n<li><strong>poh\u013ead\u00e1vky <\/strong>predstavuj\u00fa n\u00e1rok po\u017eadova\u0165 od niekoho ur\u010dit\u00e9 plnenie a del\u00edme ich pod\u013ea doby splatnosti alebo vyrovnania na <strong>dlhodob\u00e9 a kr\u00e1tkodob\u00e9<\/strong>;<\/li>\n<li><strong>investi\u010dn\u00fd majetok<\/strong>\u00a0je teoretick\u00e1 kateg\u00f3ria prel\u00ednaj\u00faca sa v\u0161etk\u00fdmi druhmi majetku, ktor\u00e9 sme dosia\u013e vymenovali a je v\u017edy dlhodob\u00fd.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Komplikovan\u00e9 pr\u00e1vne predpisy neprep\u00ed\u0161eme. Ale s evidenciou majetku v\u00e1m pom\u00f4\u017ee <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd program Money S3<\/a>. Vysk\u00fa\u0161a\u0165 si ho m\u00f4\u017eete <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">zadarmo<\/a>.<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je to evidencia majetku podniku \u00da\u010delom \u00fa\u010dtovnej evidencie majetku podniku je ma\u0165 preh\u013ead o tom, ak\u00fd m\u00e1 firma\u00a0kapit\u00e1l, tzn. \u010do v\u0161etko a v akej &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13819,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[1013,1014],"class_list":["post-13816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo","tag-druhy-majetku","tag-evidencia-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13816","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=13816"}],"version-history":[{"count":9,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13816\/revisions"}],"predecessor-version":[{"id":13826,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13816\/revisions\/13826"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13819"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}