[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.al-riso.cz\/financni-ucetnictvi-se-ridi-zakony-ministerstva-financi\/#Article","mainEntityOfPage":"https:\/\/www.al-riso.cz\/financni-ucetnictvi-se-ridi-zakony-ministerstva-financi\/","headline":"Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed se \u0159\u00edd\u00ed z\u00e1kony ministerstva financ\u00ed","name":"Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed se \u0159\u00edd\u00ed z\u00e1kony ministerstva financ\u00ed","description":"Dlouhodob\u00fd majetek firmy podl\u00e9h\u00e1 dle legislativn\u00edch norem tzv. \u00fa\u010dtov\u00e1n\u00ed. Tuto \u010dinnost definuje z\u00e1kon o \u00fa\u010detnictv\u00ed, konkr\u00e9tn\u011b vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb\u00edrky z\u00e1kon\u016f a z\u00e1kon o dan\u00edch z p\u0159\u00edjmu v \u00a7 26 \u2013 33, kter\u00fd se zab\u00fdv\u00e1 vztahy k hmotn\u00e9mu a nehmotn\u00e9mu dlouhodob\u00e9mu z\u00e1zem\u00ed firmy a jeho odpisy. Jak se rozd\u011bluje dlouhodob\u00fd majetek firmy Nehmotn\u00fd – jde […]","datePublished":"2018-06-20","dateModified":"2023-05-04","author":{"@type":"Person","@id":"https:\/\/www.al-riso.cz\/author\/#Person","name":"","url":"https:\/\/www.al-riso.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/4e6a74466e4227c12d5306875d08720cdfce3572213740db6f4a2e5e46e710ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4e6a74466e4227c12d5306875d08720cdfce3572213740db6f4a2e5e46e710ff?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"al-riso.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.al-riso.cz\/wp-content\/uploads\/img_a318998_w2427_t1529910819.jpg","url":"https:\/\/www.al-riso.cz\/wp-content\/uploads\/img_a318998_w2427_t1529910819.jpg","height":0,"width":0},"url":"https:\/\/www.al-riso.cz\/financni-ucetnictvi-se-ridi-zakony-ministerstva-financi\/","about":["Podnik\u00e1n\u00ed"],"wordCount":409,"articleBody":"      Dlouhodob\u00fd majetek firmy podl\u00e9h\u00e1 dle legislativn\u00edch norem tzv. \u00fa\u010dtov\u00e1n\u00ed. Tuto \u010dinnost definuje z\u00e1kon o \u00fa\u010detnictv\u00ed, konkr\u00e9tn\u011b vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb\u00edrky z\u00e1kon\u016f a z\u00e1kon o dan\u00edch z p\u0159\u00edjmu v \u00a7 26 \u2013 33, kter\u00fd se zab\u00fdv\u00e1 vztahy k hmotn\u00e9mu a nehmotn\u00e9mu dlouhodob\u00e9mu z\u00e1zem\u00ed firmy a jeho odpisy. Jak se rozd\u011bluje dlouhodob\u00fd majetek firmy Nehmotn\u00fd – jde o ve\u0161ker\u00e9 nehmotn\u00e9 vlastnictv\u00ed, jeho\u017e hodnota p\u0159eva\u017euje 60 tis\u00edc korun, a je\u017e lze vyu\u017e\u00edvat d\u00e9le ne\u017e jeden rok. Pat\u0159\u00ed sem p\u0159edev\u0161\u00edm softwarov\u00e9 vybaven\u00ed, oceniteln\u00e1 opr\u00e1vn\u011bn\u00ed, v\u00fdvoj a v\u00fdzkum s nehmotn\u00fdmi v\u00fdsledky, po\u0159izovac\u00ed v\u00fddaje firmy apod. Z\u00e1zem\u00ed hmotn\u00e9 \u2013 jeho hodnota je limitov\u00e1na minim\u00e1ln\u00ed \u010d\u00e1stkou 40 tis\u00edc korun, op\u011bt se jedn\u00e1 o dobu vyu\u017eitelnosti p\u0159esahuj\u00edc\u00ed jeden rok. Pat\u0159\u00ed sem ve\u0161ker\u00e9 nemovitosti \u2013 obytn\u00e9 budovy, v\u00fdrobn\u00ed a skladov\u00e9 prostory, technologick\u00e1 z\u00e1zem\u00ed. D\u00e1le pozemky v\u010detn\u011b trval\u00fdch porost\u016f uv\u00e1d\u011bn\u00fdch jako p\u011bstitelsk\u00fd pozemek: \u0158ad\u00ed se sem i movit\u00e9 p\u0159edm\u011bty, sb\u00edrky, um\u011bleck\u00e1 d\u00edla a tak\u00e9 \u017eiv\u00e1 zv\u00ed\u0159ata (st\u00e1do dobytka a ta\u017en\u00e1 zv\u00ed\u0159ata). Dlouhodob\u00fd finan\u010dn\u00ed \u2013 jedn\u00e1 se o ve\u0161ker\u00fd pod\u00edl v cenn\u00fdch pap\u00edrech, \u00fav\u011brech a p\u016fj\u010dk\u00e1ch. Odepisov\u00e1n\u00ed dlouhodob\u00e9ho majetku Obecn\u011b m\u00e1 dlouhodob\u00fd majetek v\u017edy vystavenu kartu, kde se uv\u00e1d\u00ed v\u00fd\u0161e odpis\u016f v \u010desk\u00fdch korun\u00e1ch i v procentech, a rovn\u011b\u017e odpisov\u00e1 doba. \u00da\u010detn\u00ed syst\u00e9m se mus\u00ed \u0159\u00eddit z\u00e1kony 500\/2002 Sb. A 583\/92 Sb. o \u00fa\u010detnictv\u00ed a dan\u00edch z p\u0159\u00edjm\u016f. K odpis\u016fm ve finan\u010dn\u00edm \u00fa\u010detnictv\u00ed doch\u00e1z\u00ed na z\u00e1klad\u011b \u00fa\u010detn\u00edho odpisu, tedy nep\u0159\u00edmou formou dle odpisov\u00e9ho pl\u00e1nu. Odpisy jsou dvoj\u00edho druhu \u2013 da\u0148ov\u00e9 a \u00fa\u010detn\u00ed. Jestli\u017ee je da\u0148ov\u00fd odpis ni\u017e\u0161\u00ed ne\u017e \u00fa\u010detn\u00ed, v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se navy\u0161uje da\u0148ov\u00fd z\u00e1klad, a naopak sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu koresponduje s vy\u0161\u0161\u00edm da\u0148ov\u00fdm odpisem. K odpis\u016fm se nevztahuje dlouhodob\u00fd finan\u010dn\u00ed majetek firmy a stejn\u011b tak sb\u00edrky a um\u011bleck\u00e9 p\u0159edm\u011bty a pozemky. Vy\u0159azen\u00ed Tento typ majetku se vy\u0159azuje likvidac\u00ed, darov\u00e1n\u00edm, prodejem, p\u0159evodem, jako\u017eto kryt\u00ed manka, \u010di pouh\u00fdm p\u0159e\u0159azov\u00e1n\u00edm z podnikatelsk\u00e9 sf\u00e9ry do osobn\u00edho u\u017e\u00edv\u00e1n\u00ed.                                                                                                                                                                                                                                                                                                                                                                                            3.7\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed se \u0159\u00edd\u00ed z\u00e1kony ministerstva financ\u00ed","item":"https:\/\/www.al-riso.cz\/financni-ucetnictvi-se-ridi-zakony-ministerstva-financi\/#breadcrumbitem"}]}]