[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.bumbum.cz\/ucetnictvi\/#Article","mainEntityOfPage":"https:\/\/www.bumbum.cz\/ucetnictvi\/","headline":"\u00da\u010detnictv\u00ed","name":"\u00da\u010detnictv\u00ed","description":"Poj\u010fme se pod\u00edvat \u00fa\u010detnictv\u00ed trochu za zoubek a uka\u017eme si, \u017ee nen\u00ed tak tajemnou oblast\u00ed, za kterou b\u00fdv\u00e1 n\u011bkdy myln\u011b pova\u017eov\u00e1no. Je jen t\u0159eba spr\u00e1vn\u011b pochopit ve\u0161ker\u00e9 pojmy a zn\u00e1t z\u00e1konitosti, kter\u00e9 mus\u00edme dodr\u017eovat. Pak u\u017e je v\u0161e hra\u010dka. T\u00e9m\u011b\u0159\u2026 Jedny ze zcela kl\u00ed\u010dov\u00fdch pojm\u016f v oblasti \u00fa\u010detnictv\u00ed jsou pojmy jako n\u00e1klad a v\u00fdnos, p\u0159\u00edjem&hellip; <div><a class=\"more-link\" href=\"https:\/\/www.bumbum.cz\/ucetnictvi\/\">Pokra\u010dovat ve \u010dten\u00ed... <span class=\"screen-reader-text\">\u00da\u010detnictv\u00ed<\/span><\/a><\/div>","datePublished":"2025-03-30","dateModified":"2025-03-30","author":{"@type":"Person","@id":"https:\/\/www.bumbum.cz\/author\/#Person","name":"bumbum.cz\n","url":"https:\/\/www.bumbum.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/2b882a21216b34ba28e79730eea9356b725e9a0bf9885ae3bedd792ae606fb10?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2b882a21216b34ba28e79730eea9356b725e9a0bf9885ae3bedd792ae606fb10?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"bumbum.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"url":"https:\/\/www.bumbum.cz\/ucetnictvi\/","wordCount":203,"articleBody":"Poj\u010fme se pod\u00edvat \u00fa\u010detnictv\u00ed trochu za zoubek a uka\u017eme si, \u017ee nen\u00ed tak tajemnou oblast\u00ed, za kterou b\u00fdv\u00e1 n\u011bkdy myln\u011b pova\u017eov\u00e1no. Je jen t\u0159eba spr\u00e1vn\u011b pochopit ve\u0161ker\u00e9 pojmy a zn\u00e1t z\u00e1konitosti, kter\u00e9 mus\u00edme dodr\u017eovat. Pak u\u017e je v\u0161e hra\u010dka. T\u00e9m\u011b\u0159\u2026Jedny ze zcela kl\u00ed\u010dov\u00fdch pojm\u016f v oblasti \u00fa\u010detnictv\u00ed jsou pojmy jako n\u00e1klad a v\u00fdnos, p\u0159\u00edjem a v\u00fddaj. Jejich uveden\u00ed v t\u011bchto dvojic\u00edch nen\u00ed n\u00e1hodou, jsou to jak\u00e9si vz\u00e1jemn\u00e9 protiklady. V\u011bt\u0161ina z n\u00e1s, i ti \u00fa\u010detn\u011b nevzd\u011blan\u00ed, jist\u011b tyto term\u00edny ch\u00e1pou, poj\u010fme si je v\u0161ak je\u0161t\u011b up\u0159esnit.N\u00e1klad, v\u00fdnos, p\u0159\u00edjem, v\u00fddajN\u00e1klad, v\u00fdnos, p\u0159\u00edjem i v\u00fddaj je v \u00fa\u010detnictv\u00ed nutn\u00e9 zcela bez vyj\u00edmky zan\u00e9st v\u017edy pro dan\u00e9 obdob\u00ed, jeho\u017e se to t\u00fdk\u00e1. Dan\u00e9 obdob\u00ed je dle \u00fa\u010detn\u00edch z\u00e1kon\u016f kalend\u00e1\u0159n\u00ed rok, \u010di hospod\u00e1\u0159sk\u00fd rok. Hospod\u00e1\u0159sk\u00fd rok je rovn\u011b\u017e rok, ale neza\u010d\u00edn\u00e1 1.1. a nekon\u010d\u00ed 31.12., n\u00fdbr\u017e dle pot\u0159eb firmy m\u016f\u017ee b\u00fdt nap\u0159\u00edklad od 1.9. do 31.8. a podobn\u011b.                                                                                                                                                                                                                                                                                                                                                                                                "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u00da\u010detnictv\u00ed","item":"https:\/\/www.bumbum.cz\/ucetnictvi\/#breadcrumbitem"}]}]