[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.astonet.cz\/ucetnictvi\/#Article","mainEntityOfPage":"https:\/\/www.astonet.cz\/ucetnictvi\/","headline":"\u00da\u010detnictv\u00ed","name":"\u00da\u010detnictv\u00ed","description":"V \u00fa\u010detnictv\u00ed je bezpodm\u00edne\u010dn\u011b nutn\u00e9 v\u0161e p\u0159esn\u011b evidovat a po obdob\u00ed, jeho\u017e d\u00e9lka je stanovena z\u00e1konem, je povinnost\u00ed ka\u017ed\u00e9 \u00fa\u010detn\u00ed jednotky prov\u00e9st inventarizaci. Jedn\u00e1-li se nap\u0159\u00edklad o inventarizaci cenin, mo\u017en\u00e1 se domn\u00edv\u00e1te, \u017ee je zbyte\u010dn\u00e1 a \u017ee nemohou vzniknout rozd\u00edly. Av\u0161ak nen\u00ed tomu tak. Je-li v\u00fdsledek skute\u010dn\u00e9ho stavu vy\u0161\u0161\u00ed ne\u017eli je dle stavu v \u00fa\u010detnictv\u00ed, […]","datePublished":"2025-03-31","dateModified":"2025-03-31","author":{"@type":"Person","@id":"https:\/\/www.astonet.cz\/author\/#Person","name":"","url":"https:\/\/www.astonet.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/774cfd57496a9f02284489749b4229073861faca9d8a66df7d65507a77c5d31f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/774cfd57496a9f02284489749b4229073861faca9d8a66df7d65507a77c5d31f?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"astonet.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"url":"https:\/\/www.astonet.cz\/ucetnictvi\/","wordCount":183,"articleBody":"V \u00fa\u010detnictv\u00ed je bezpodm\u00edne\u010dn\u011b nutn\u00e9 v\u0161e p\u0159esn\u011b evidovat a po obdob\u00ed, jeho\u017e d\u00e9lka je stanovena z\u00e1konem, je povinnost\u00ed ka\u017ed\u00e9 \u00fa\u010detn\u00ed jednotky prov\u00e9st inventarizaci. Jedn\u00e1-li se nap\u0159\u00edklad o inventarizaci cenin, mo\u017en\u00e1 se domn\u00edv\u00e1te, \u017ee je zbyte\u010dn\u00e1 a \u017ee nemohou vzniknout rozd\u00edly. Av\u0161ak nen\u00ed tomu tak.Je-li v\u00fdsledek skute\u010dn\u00e9ho stavu vy\u0161\u0161\u00ed ne\u017eli je dle stavu v \u00fa\u010detnictv\u00ed, zaneseme hodnotu p\u0159eb\u00fdvaj\u00edc\u00edch cenin na \u00fa\u010det 688, tedy Ostatn\u00ed mimo\u0159\u00e1dn\u00e9 v\u00fdnosy. Je-li v\u00fdsledek naopak ni\u017e\u0161\u00ed, ne\u017eli by \u00fa\u010detn\u011b m\u011bl b\u00fdt, pou\u017eijeme \u00fa\u010det 335, co\u017e jsou Pohled\u00e1vky za zam\u011bstnanci a zodpov\u011bdn\u00fd pracovn\u00edk je n\u00e1sledn\u011b povinen rozd\u00edl uhradit.Odcizen\u00ed ceninBohu\u017eel se v\u0161ak m\u016f\u017ee st\u00e1t i to, \u017ee ceniny, nap\u0159\u00edklad d\u00e1lni\u010dn\u00ed zn\u00e1mky \u010di kolky jednodu\u0161e kdosi zciz\u00ed. I s touto eventualitou \u00fa\u010detnictv\u00ed po\u010d\u00edt\u00e1, pochopiteln\u011b tuto situaci nemus\u00ed \u0159e\u0161it zodpov\u011bdn\u00fd pracovn\u00edk z vlastn\u00ed kapsy. Zde p\u0159ich\u00e1z\u00ed ke slovu n\u00e1kladov\u00fd \u00fa\u010det 569.                                                                                                                                                                                                                                                                                                                                                                                                "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u00da\u010detnictv\u00ed","item":"https:\/\/www.astonet.cz\/ucetnictvi\/#breadcrumbitem"}]}]