{"id":11,"date":"2024-01-01T13:48:10","date_gmt":"2024-01-01T13:48:10","guid":{"rendered":"https:\/\/uctovnictvo.eckari.sk\/?p=11"},"modified":"2024-04-22T15:19:09","modified_gmt":"2024-04-22T15:19:09","slug":"zavazky-a-pohladavky-z-obchodneho-styku","status":"publish","type":"post","link":"https:\/\/uctovnictvo.eckari.sk\/index.php\/2024\/01\/01\/zavazky-a-pohladavky-z-obchodneho-styku\/","title":{"rendered":"Z\u00e1v\u00e4zky a poh\u013ead\u00e1vky z obchodn\u00e9ho styku"},"content":{"rendered":"\n<p><strong>Z\u00e1kladn\u00e9 pojmy k z\u00e1v\u00e4zkom a poh\u013ead\u00e1vkam:<\/strong><\/p>\n\n\n\n<p><strong><em>Poh\u013ead\u00e1vka:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vznik\u00e1 v&nbsp;s\u00favislosti s&nbsp;predajom tovarov, v\u00fdrobkov, slu\u017eieb odberate\u013eovi<\/li>\n\n\n\n<li>Predstavuje bud\u00faci pr\u00edjem pe\u0148az\u00ed<\/li>\n\n\n\n<li>\u201enejak\u00fd subjekt mus\u00ed n\u00e1m zaplati\u0165 za nie\u010do\u201c<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Z\u00e1v\u00e4zok:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vznik\u00e1 v&nbsp;s\u00favislosti s&nbsp;n\u00e1kupom tovarov, v\u00fdrobkov, slu\u017eieb dod\u00e1vate\u013ea<\/li>\n\n\n\n<li>Predstavuje bud\u00faci v\u00fddavok pe\u00e4az\u00ed<\/li>\n\n\n\n<li>\u201eja mus\u00edm zaplati\u0165 niekomu za nie\u010do\u201c<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Poh\u013ead\u00e1vky<\/em><\/strong> a&nbsp;<strong><em>Z\u00e1v\u00e4zky<\/em><\/strong> \u00fa\u010dtujeme v&nbsp;<em><u>\u00da\u010dtovnej triede 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy<\/u><\/em><\/p>\n\n\n\n<p><strong>\u00da\u010det 311<\/strong> <strong>\u2013 Odberatelia:<\/strong><\/p>\n\n\n\n<p><strong><em>Obsah \u00fa\u010dtovania: <\/em><\/strong>vznik poh\u013ead\u00e1vky vo\u010di odberate\u013eom v&nbsp;s\u00favislosti s&nbsp;realizovan\u00fdmi v\u00fdkonmi \u00fa\u010dtovnej jednotky, t. j. predaj vlastn\u00fdch v\u00fdrobkov, tovarov a&nbsp;slu\u017eieb<strong><em>. <\/em><\/strong>Inkaso poh\u013ead\u00e1vky od odberate\u013ea \u2013 pr\u00edjem pe\u0148az\u00ed od odberate\u013ea<strong><em>. <\/em><\/strong>Je \u00fa\u010dtom <em><u>Akt\u00edv (Kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky)<\/u><\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 311 \u2013 Odberatelia&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D<\/strong><\/td><\/tr><tr><td>ZS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><td>&nbsp;<\/td><\/tr><tr><td>+ vystaven\u00e9 fakt\u00fary za predan\u00e9 tovary, v\u00fdrobky a&nbsp;slu\u017eby (vznik poh\u013ead\u00e1vky)<\/td><td>-inkaso fakturovan\u00fdch s\u00fam od odberate\u013ea (zn\u00ed\u017eenie poh\u013ead\u00e1vky)<\/td><\/tr><tr><td>&nbsp;<\/td><td>KZ&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 doklady:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><u>Vznik poh\u013ead\u00e1vky \u2013 fakt\u00fara \u2013 vystaven\u00e1, odberate\u013esk\u00e1, odoslan\u00e1 fakt\u00fara (VFA)<\/u><\/em><\/li>\n\n\n\n<li>Zn\u00ed\u017eenie poh\u013ead\u00e1vky \u2013 inkaso poh\u013ead\u00e1vky \u2013 \u00fahrada na \u00fa\u010det (VB\u00da) alebo v&nbsp;hotovosti (PPD)<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Vystaven\u00e1 fakt\u00fara:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ka\u017ed\u00fd predaj v\u00fdrobkov podlieha dani z&nbsp;pridanej hodnoty (Z\u00e1kon \u010d. 222\/2004 Z. z.) preto vystaven\u00e1 fakt\u00fara obsahuje 3 sumy:<ul><li><em><u>Predajn\u00fa cenu<\/u><\/em> \u2013 v\u00fdrobkov, tovarov alebo slu\u017eieb bez DPH \u2013 predstavuje <em>v\u00fdnos \u00fa\u010dtovnej jednotky (601, 602, 604)<\/em><\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em><u>Da\u0148 z\u00a0pridanej hodnoty<\/u><\/em> \u2013 DPH \u2013 20% resp. 10% z\u00a0ceny bez danie \u2013 predstavuje <em>da\u0148ov\u00fd z\u00e1v\u00e4zok (343)<\/em><\/li>\n\n\n\n<li><em><u>Celkov\u00e1 suma fakt\u00fary<\/u><\/em> \u2013 s\u00fa\u010det a) a\u00a0b) \u2013 predstavuje <em>poh\u013ead\u00e1vku vo\u010di odberate\u013eom (311)<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 pr\u00edpady:<\/em><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>VFA<\/td><td>Fakt\u00fara odberate\u013eovi za predan\u00e9 v\u00fdrobky&nbsp; &nbsp; a) Cena v\u00fdrobkov &nbsp; b) DPH 20% &nbsp; c) Spolu<\/td><td>&nbsp; &nbsp; 10&nbsp;000,-\u20ac &nbsp; 2&nbsp;000,-\u20ac 12&nbsp;000,-\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; &nbsp; 311<\/td><td>&nbsp; &nbsp; 601 343 &nbsp;<\/td><\/tr><tr><td>2.<\/td><td>VFA<\/td><td>Odberate\u013esk\u00e1 fakt\u00fara za slu\u017eby &nbsp; a) Cena slu\u017eby &nbsp; b) DPH 20% &nbsp; c) Spolu<\/td><td>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; 500,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 100,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 600,-\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; 311<\/td><td>&nbsp; 602 343 &nbsp;<\/td><\/tr><tr><td>3.<\/td><td>VFA<\/td><td>Fakt\u00fara za tovar &nbsp; a) Cena tovaru &nbsp; b) DPH 20% &nbsp; c) Spolu<\/td><td>&nbsp; &nbsp; 4&nbsp;000,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 800,-\u20ac &nbsp; 4&nbsp;800,-\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; 311<\/td><td>&nbsp; 604 343<\/td><\/tr><tr><td>4.<\/td><td>VB\u00da \/ PPD<\/td><td>Inkaso fakt\u00fary od odberate\u013ea &nbsp; a) Za v\u00fdrobky &nbsp; b) Za slu\u017eby &nbsp; c) Za tovar<\/td><td>&nbsp; 12&nbsp;000,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 600,-\u20ac &nbsp; 4&nbsp;800,-\u20ac<\/td><td>&nbsp; 221\/211 221\/211 221\/211<\/td><td>&nbsp; 311 311 311<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u00da\u010det 321 &#8211; Dod\u00e1vatelia<\/strong><\/p>\n\n\n\n<p><strong><em>Obsah \u00fa\u010dtovania: <\/em><\/strong>vznik z\u00e1v\u00e4zkov vo\u010di dod\u00e1vate\u013eom v&nbsp;s\u00favislosti s&nbsp;n\u00e1kupom tovarov, slu\u017eieb, energie, dlhodob\u00e9ho majetku s&nbsp;r\u00f4znych materi\u00e1lnych a&nbsp;nemateri\u00e1lnych dod\u00e1vok. \u00dahrada z\u00e1v\u00e4zku dod\u00e1vate\u013eovi<strong><em>. <\/em><\/strong>Je \u00fa\u010dtom <em><u>Pas\u00edv (Kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky)<\/u><\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 321 \u2013 Dod\u00e1vatelia&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td>ZS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><\/tr><tr><td>-\u00fahrada fakturovan\u00fdch s\u00fam od dod\u00e1vate\u013ea (zn\u00ed\u017eenie z\u00e1v\u00e4zku)<\/td><td>+ prijat\u00e9 fakt\u00fary za r\u00f4zne n\u00e1kupy (vznik z\u00e1v\u00e4zku)<\/td><\/tr><tr><td>KZ&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 doklady:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><u>Vznik z\u00e1v\u00e4zku \u2013 fakt\u00fara \u2013 prijat\u00e1, do\u0161l\u00e1, dod\u00e1vate\u013esk\u00e1 fakt\u00fara (PFA)<\/u><\/em><\/li>\n\n\n\n<li>Zn\u00ed\u017eenie z\u00e1v\u00e4zku \u2013 \u00fahrada z\u00e1v\u00e4zku \u2013 \u00fahrada k&nbsp;\u00fa\u010dtu (VB\u00da), v&nbsp;hotovosti (VPD) alebo z&nbsp;bankov\u00e9ho \u00faveru (VB\u00dav)<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Prijat\u00e1 fakt\u00fara:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ka\u017ed\u00fd n\u00e1kup tovarov, v\u00fdrobkov a&nbsp;slu\u017eieb podlieha dani z&nbsp;pridanej hodnoty (Z\u00e1kon \u010d. 222\/2004 Z. z.), preto prijat\u00e1 fakt\u00fara obsahuje 3 sumy:<ul><li><em><u>N\u00e1kupn\u00fa cenu<\/u><\/em> \u2013 v\u00fdrobkov, tovarov alebo slu\u017eieb bez DPH \u2013 predstavuje <em>n\u00e1klad \u00fa\u010dtovnej jednotky (\u00da\u010dtov\u00e1 trieda 5 \u2013 N\u00e1klady)<\/em><\/li><\/ul><ul><li><em><u>Da\u0148 z&nbsp;pridanej hodnoty<\/u><\/em> \u2013 DPH \u2013 20% resp. 10% z&nbsp;ceny bez dane \u2013 predstavuje <em>da\u0148ov\u00fa poh\u013ead\u00e1vku (343)<\/em><\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em><u>Celkov\u00e1 suma fakt\u00fary<\/u><\/em> \u2013 s\u00fa\u010det a) a&nbsp;b) \u2013 predstavuje <em>z\u00e1v\u00e4zok vo\u010di dod\u00e1vate\u013eovi (321)<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 pr\u00edpady:<\/em><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>PFA<\/td><td>Fakt\u00fara od dod\u00e1vate\u013ea za spotrebu plynu\/elektriny&nbsp;&nbsp; &nbsp; a) Cena energie &nbsp; b) DPH 20% &nbsp; c) Spolu<\/td><td>&nbsp; &nbsp; &nbsp; 1&nbsp;000,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 200,-\u20ac &nbsp; 1&nbsp;200,-\u20ac<\/td><td>&nbsp; &nbsp; 502 343 &nbsp;<\/td><td>&nbsp; &nbsp; &nbsp; &nbsp; 321<\/td><\/tr><tr><td>2.<\/td><td>PFA<\/td><td>Fakt\u00fara za opravu strojov &nbsp; a) Cena opravy &nbsp; b) DPH 20% &nbsp; c) Spolu<\/td><td>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; 500,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 100,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 600,-\u20ac<\/td><td>&nbsp; 511 343 &nbsp;<\/td><td>&nbsp; &nbsp; &nbsp; 321<\/td><\/tr><tr><td>3.<\/td><td>VFA<\/td><td>Fakt\u00fara za slu\u017eby (preprava) &nbsp; a) Cena slu\u017eby &nbsp; b) DPH 20% &nbsp; c) Spolu<\/td><td>&nbsp; &nbsp; 2&nbsp;000,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 400,-\u20ac &nbsp; 2&nbsp;400,-\u20ac<\/td><td>&nbsp; 518 343 &nbsp;<\/td><td>&nbsp; &nbsp; &nbsp; 321<\/td><\/tr><tr><td>4.<\/td><td>VB\u00da<\/td><td>\u00dahrada fakt\u00fary za energie<\/td><td>&nbsp; 1&nbsp;200,-\u20ac<\/td><td>321<\/td><td>221<\/td><\/tr><tr><td>5.<\/td><td>VPD<\/td><td>\u00dahrada fakt\u00fary za opravu<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp; 600,-\u20ac<\/td><td>321<\/td><td>211<\/td><\/tr><tr><td>6.<\/td><td>VB\u00dav<\/td><td>\u00dahrada fakt\u00fary za slu\u017eby z&nbsp;novo poskytnut\u00e9ho kr\u00e1tkodob\u00e9ho bankov\u00e9ho \u00faveru<\/td><td>&nbsp; &nbsp; &nbsp; 2&nbsp;400,-\u20ac<\/td><td>&nbsp; &nbsp; 321<\/td><td>&nbsp; &nbsp; 231<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u00da\u010dtovanie zmeniek \u2013 zmenkov\u00e9 z\u00fa\u010dtovacie vz\u0165ahy<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zmenka je obchodovate\u013en\u00fd cenn\u00fd papier, v ktorom sa dl\u017en\u00edk bezpodmiene\u010dne zav\u00e4zuje v stanovenej lehote zaplati\u0165 majite\u013eovi zmenky jej menovit\u00fa (nomin\u00e1lnu) hodnotu. V t\u00fdchto vz\u0165ahoch vystupuj\u00fa zmenky ako platobn\u00fd prostriedok a maj\u00fa \u00faverov\u00fd charakter.<\/li>\n\n\n\n<li>Vystavite\u013e zmenky je zmenkov\u00fd dl\u017en\u00edk a pr\u00edjemca zmenky je zmenkov\u00fd verite\u013e.<\/li>\n\n\n\n<li>Ak sa odberate\u013e s dod\u00e1vate\u013eom dohodli na \u00fahrade z\u00e1v\u00e4zkov a inkase poh\u013ead\u00e1vok zmenkou, tak sa ich vz\u0165ah men\u00ed z obchodn\u00e9ho na zmenkov\u00fd.<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Vystaven\u00e1 zmenka (zmenka na \u00fahradu &#8211; ZN\u00da):<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zmenku vystavuje \u00fa\u010dtovn\u00e1 jednotka svojmu dod\u00e1vate\u013eovi (zmenkov\u00e9mu verite\u013eovi) a uhr\u00e1dza \u0148ou z\u00e1v\u00e4zok vo\u010di dod\u00e1vate\u013eovi (PFA).<\/li>\n\n\n\n<li>Menovit\u00e1 hodnota zmenky je s\u00fa\u010dtom v\u00fd\u0161ky z\u00e1v\u00e4zku (celkov\u00e1 suma PFA) a zmenkov\u00e9ho \u00faroku (diskont).<\/li>\n\n\n\n<li>Zmenky na \u00fahradu \u00fa\u010dtujeme na \u00fa\u010dte 322 \u2013 Zmenky na \u00fahradu.<\/li>\n<\/ul>\n\n\n\n<p><em><u>Pr\u00edklad:<\/u><\/em><\/p>\n\n\n\n<p>\u00da\u010dtovn\u00e1 jednotka nak\u00fapila materi\u00e1l od dod\u00e1vate\u013ea v hodnote 10000,- \u20ac + DPH. So svoj\u00edm dod\u00e1vate\u013eom sa dohodla na splatnosti fakt\u00fary zmenkou. Dohodnut\u00fd zmenkov\u00fd \u00farok je 10%. Zmenka bola v lehote splatnosti uhraden\u00e1 dod\u00e1vate\u013eovi z bankov\u00e9ho \u00fa\u010dtu.<\/p>\n\n\n\n<p>Menovit\u00e1 hodnota zmenky = celkov\u00e1 v\u00fd\u0161ka fakt\u00fary + zmenkov\u00fd \u00farok<br>120000+1200=13200<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>PFA<\/td><td>Fakt\u00fara za n\u00e1kup materi\u00e1lu &nbsp; a) Cena materi\u00e1lu &nbsp; b) DPH &nbsp; c) Spolu<\/td><td>&nbsp; 10&nbsp;000,-\u20ac &nbsp; 2&nbsp;000,-\u20ac 12&nbsp;000,-\u20ac<\/td><td>&nbsp; 111 343<\/td><td>&nbsp; &nbsp; &nbsp; 321<\/td><\/tr><tr><td>2.<\/td><td>ZN\u00da<\/td><td>Vystaven\u00e1 zmenka na \u00fahradu &nbsp; a) V\u00fd\u0161ka z\u00e1v\u00e4zku &nbsp; b) Diskont 10% &nbsp; c) Menovit\u00e1 hodnota zmenky<\/td><td>&nbsp; 12&nbsp;000,-\u20ac &nbsp; 1&nbsp;200,-\u20ac 13&nbsp;200,-\u20ac<\/td><td>&nbsp; 321 562<\/td><td>&nbsp; &nbsp; &nbsp; 322<\/td><\/tr><tr><td>3.<\/td><td>VB\u00da<\/td><td>\u00dahrada zmenky v lehote splatnosti<\/td><td>13&nbsp;200,-\u20ac<\/td><td>322<\/td><td>221<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Prijat\u00e1 zmenka (zmenka na inkaso &#8211; ZNI):<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zmenku prij\u00edma \u00fa\u010dtovn\u00e1 jednotka od svojho odberate\u013ea a inkasuje \u0148ou poh\u013ead\u00e1vku vo\u010di odberate\u013eovi (VFA).<\/li>\n\n\n\n<li>Menovit\u00e1 hodnota zmenky je s\u00fa\u010dtom v\u00fd\u0161ky poh\u013ead\u00e1vky (celkov\u00e1 suma VFA) a zmenkov\u00e9ho \u00faroku (diskont).<\/li>\n\n\n\n<li>Zmenky na inkaso \u00fa\u010dtujeme na \u00fa\u010dte 312 \u2013 Zmenky na inkaso.<\/li>\n<\/ul>\n\n\n\n<p><em><u>Pr\u00edklad:<\/u><\/em><\/p>\n\n\n\n<p>\u00da\u010dtovn\u00e1 jednotka predala v\u00fdrobky svojmu odberate\u013eovi v hodnote 5000,- \u20ac + DPH. So svoj\u00edm odberate\u013eom sa dohodla na splatnosti fakt\u00fary zmenkou. Dohodnut\u00fd zmenkov\u00fd \u00farok je 8%. Odberate\u013e v lehote splatnosti uhradil zmenku na bankov\u00fd \u00fa\u010det.<\/p>\n\n\n\n<p>Menovit\u00e1 hodnota zmenky = celkov\u00e1 v\u00fd\u0161ka fakt\u00fary + zmenkov\u00fd \u00farok<br>6000+480=6480<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>VFA<\/td><td>Fakt\u00fara za predaj v\u00fdrobkov &nbsp; a) Cena v\u00fdrobkov &nbsp; b) DPH &nbsp; c) Spolu<\/td><td>&nbsp; &nbsp; 5&nbsp;000,-\u20ac &nbsp; 1&nbsp;000,-\u20ac &nbsp; 6&nbsp;000,-\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; 311<\/td><td>&nbsp; 601 343 &nbsp;<\/td><\/tr><tr><td>2.<\/td><td>ZNI<\/td><td>Prijat\u00e1 zmenka na inkaso &nbsp; a) V\u00fd\u0161ka poh\u013ead\u00e1vky &nbsp; b) Diskont 8% &nbsp; c) Menovit\u00e1 hodnota zmenky<\/td><td>&nbsp; &nbsp; 6&nbsp;000,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 480,-\u20ac &nbsp; 6 480,-\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; 312<\/td><td>&nbsp; 311 662 &nbsp;<\/td><\/tr><tr><td>3.<\/td><td>VB\u00da<\/td><td>Inkaso zmenky v&nbsp;lehote splatnosti<\/td><td>&nbsp; 6 480,-\u20ac<\/td><td>221<\/td><td>312<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Eskont zmenky:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Eskont zmenky je predaj zmenky na inkaso pred lehotou splatnosti banke. Banka poskytne \u00fa\u010dtovnej jednotke \u00faver do lehoty splatnosti zmenky \u2013 eskontn\u00fd \u00faver.<\/li>\n\n\n\n<li>Eskont zmenky umo\u017e\u0148uje \u00fa\u010dtovnej jednotke z\u00edska\u0165 pe\u0148a\u017en\u00e9 prostriedky pred lehotou splatnosti zmenky t\u00fdm, \u017ee zaplat\u00ed \u00farok za poskytnut\u00fd \u00faver, obvykle u\u017e pri poskytnut\u00ed \u00faveru (t.j. na \u00fa\u010det banka poskytne sumu = v\u00fd\u0161ka \u00faveru \u2013 \u00farok).<\/li>\n\n\n\n<li>Eskontn\u00e9 \u00favery \u00fa\u010dtujeme na \u00fa\u010dte 232 \u2013 Eskontn\u00e9 \u00favery.<\/li>\n<\/ul>\n\n\n\n<p><em><u>Pr\u00edklad:<\/u><\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\" style=\"list-style-type:lower-alpha\">\n<li><em>Eskont prijatej zmenky \u2013 zmenka bola uhraden\u00e1 v lehote splatnosti<\/em><\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>ZNI<\/td><td>Prijat\u00e1 zmenka na inkaso &nbsp; a) V\u00fd\u0161ka poh\u013ead\u00e1vky &nbsp; b) Diskont 8% &nbsp; c) Menovit\u00e1 hodnota zmenky<\/td><td>&nbsp; &nbsp; 6&nbsp;000,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 480,-\u20ac &nbsp; 6 480,-\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; 312<\/td><td>&nbsp; 311 662 &nbsp;<\/td><\/tr><tr><td>2.<\/td><td>ID<\/td><td>Eskont zmenky banke<\/td><td>&nbsp; 6 480,-\u20ac<\/td><td>313<\/td><td>312<\/td><\/tr><tr><td>3.<\/td><td>VE\u00da\/ VB\u00da<\/td><td>Banka poskytla eskontn\u00fd \u00faver &nbsp; a) V\u00fd\u0161ka \u00faveru &nbsp; b) \u00darok 12% &nbsp; c) Prevod pe\u0148az\u00ed na \u00fa\u010det<\/td><td>&nbsp; &nbsp; 6 480,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 777,60\u20ac &nbsp; 5&nbsp;702,40\u20ac<\/td><td>&nbsp; &nbsp; 562 221<\/td><td>&nbsp; 232<\/td><\/tr><tr><td>4.<\/td><td>ID<\/td><td>Av\u00edzo banky o tom, \u017ee zmenka bola uhraden\u00e1 zmenkov\u00fdm dl\u017en\u00edkom<\/td><td>&nbsp; &nbsp; 6&nbsp;480,-\u20ac<\/td><td>&nbsp; 232<\/td><td>&nbsp; 313<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list\">\n<li><em>Eskont prijatej zmenky \u2013 zmenka nebola uhraden\u00e1 v lehote splatnosti<\/em><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>ZNI<\/td><td>Prijat\u00e1 zmenka na inkaso &nbsp; a) V\u00fd\u0161ka poh\u013ead\u00e1vky &nbsp; b) Diskont 8% &nbsp; c) Menovit\u00e1 hodnota zmenky<\/td><td>&nbsp; &nbsp; 6&nbsp;000,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 480,-\u20ac &nbsp; 6 480,-\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; 312<\/td><td>&nbsp; 311 662 &nbsp;<\/td><\/tr><tr><td>2.<\/td><td>ID<\/td><td>Eskont zmenky banke<\/td><td>&nbsp; 6 480,-\u20ac<\/td><td>313<\/td><td>312<\/td><\/tr><tr><td>3.<\/td><td>VE\u00da\/ VB\u00da<\/td><td>Banka poskytla eskontn\u00fd \u00faver &nbsp; a) V\u00fd\u0161ka \u00faveru &nbsp; &nbsp; b) \u00darok 12% c) Prevod pe\u0148az\u00ed na \u00fa\u010det<\/td><td>&nbsp; &nbsp; 6 480,-\u20ac &nbsp;&nbsp;&nbsp;&nbsp; 777,60\u20ac&nbsp; 5&nbsp;702,40\u20ac<\/td><td>&nbsp; &nbsp; &nbsp; &nbsp; 562 221<\/td><td>&nbsp; 232<\/td><\/tr><tr><td>4.<\/td><td>ID<\/td><td>Av\u00edzo banky o tom, \u017ee zmenka nebola uhraden\u00e1 zmenkov\u00fdm dl\u017en\u00edkom<\/td><td>&nbsp; &nbsp; 6&nbsp;480,-\u20ac<\/td><td>&nbsp; 232<\/td><td>&nbsp; 313<\/td><\/tr><tr><td>5.<\/td><td>ID<\/td><td>Vr\u00e1tenie zmenky bankou<\/td><td>&nbsp; 6&nbsp;480,-\u20ac<\/td><td>312<\/td><td>313<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Prev\u00e1dzkov\u00e9 preddavky:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V&nbsp;\u010dinnosti podniku sa vyskytuj\u00fa pr\u00edpady, ke\u010f sa odberate\u013e dohodne s&nbsp;dod\u00e1vate\u013eom o&nbsp;poskytnut\u00ed preddavku, t. j. zaplaten\u00edm vopred<\/li>\n\n\n\n<li>Pozn\u00e1me:<ul><li><em><u>Poskytnut\u00e9 preddavky \u2013 314<\/u><\/em><ul><li>Kr\u00e1tkodob\u00e9 aj dlhodob\u00e9<\/li><\/ul><ul><li>\u00da\u010dtovn\u00e1 jednotka poskytne svojmu dod\u00e1vate\u013eovi preddavok e\u0161te pred splnen\u00edm dod\u00e1vky materi\u00e1lu, tovaru alebo slu\u017eieb<\/li><\/ul><ul><li>Ide o&nbsp;do\u010dasn\u00fd druh poh\u013ead\u00e1vky vo\u010di dod\u00e1vate\u013eovi a\u017e do term\u00ednu splnenia dod\u00e1vky<\/li><\/ul><ul><li>Poskytnut\u00e9 preddavky na k\u00fapu Dlhodob\u00e9ho majetku sa \u00fa\u010dtuj\u00fa v&nbsp;<em>\u00fa\u010dtovej skupine 05 \u2013 Poskytnut\u00e9 preddavky na dlhodob\u00fd majetok<\/em><\/li><\/ul><\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em><u>Prijat\u00e9 preddavky<\/u><\/em><ul><li><em>Kr\u00e1tkodob\u00e9 = 324 \u2013 Prijat\u00e9 preddavky<\/em><\/li><\/ul><ul><li><em>Dlhodob\u00e9 = 475 \u2013 Dlhodob\u00e9 prijat\u00e9 preddavky<\/em><\/li><\/ul><ul><li>\u00da\u010dtovn\u00e1 jednotka pr\u00edjme preddavok od svojho odberate\u013ea e\u0161te pred splnen\u00edm dod\u00e1vky materi\u00e1lu, tovaru alebo slu\u017eieb<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Ide o&nbsp;do\u010dasn\u00fd druh z\u00e1v\u00e4zku vo\u010di odberate\u013eovi a\u017e do term\u00ednu splnenia dod\u00e1vky<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovanie:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prev\u00e1dzkov\u00e9 preddavky sa \u00fa\u010dtuj\u00fa na z\u00e1klade <em><u>preddavkovej (z\u00e1lohovej) fakt\u00fare<\/u><\/em> =) t\u00e1to fakt\u00fara nie je <em><u>\u00fa\u010dtovn\u00fdm dokladom<\/u><\/em> ani <em><u>da\u0148ov\u00fdm dokladom<\/u><\/em><\/li>\n\n\n\n<li>\u00da\u010dtujeme iba pe\u0148a\u017en\u00fd pohyb, ktor\u00fd nastane na z\u00e1klade preddavkovej fakt\u00fary<\/li>\n\n\n\n<li>Po splnen\u00ed dod\u00e1vky sa vystav\u00ed <em><u>vy\u00fa\u010dtovacia fakt\u00fara<\/u><\/em> (VFA, PFA), ktor\u00e1 je <em><u>\u00fa\u010dtovn\u00fdm<\/u><\/em> a&nbsp;<em><u>da\u0148ov\u00fdm dokladom<\/u><\/em> a&nbsp;je v&nbsp;nej za\u00fa\u010dtovan\u00fd aj preddavok<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 pr\u00edpady:<\/em><\/strong><\/p>\n\n\n\n<p>\u00da\u010dtovn\u00e1 jednotka zaplatila z&nbsp;bankov\u00e9ho \u00fa\u010dtu svojmu dod\u00e1vate\u013eovi preddavok na k\u00fapu materi\u00e1lu vo v\u00fd\u0161ke 5&nbsp;000,-\u20ac. Materi\u00e1l bol dodan\u00fd v&nbsp;hodnote 10&nbsp;000,-\u20ac bez DPH a&nbsp;fakt\u00fara bola uhraden\u00e1 z&nbsp;bankov\u00e9ho \u00fa\u010dtu.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>VB\u00da<\/td><td>Poskytnut\u00fd preddavok<\/td><td>&nbsp; 5&nbsp;000,-\u20ac<\/td><td>314<\/td><td>221<\/td><\/tr><tr><td>2.<\/td><td>PFA<\/td><td>Fakt\u00fara za n\u00e1kup materi\u00e1lu &nbsp; a) Cena materi\u00e1lu &nbsp; b) DPH &nbsp; c) Spolu<\/td><td>&nbsp; 10&nbsp;000,-\u20ac &nbsp; 5&nbsp;000,-\u20ac 15&nbsp;000,-\u20ac<\/td><td>&nbsp; 111 343<\/td><td>&nbsp; &nbsp; &nbsp; 321<\/td><\/tr><tr><td>3.<\/td><td>ID<\/td><td>Za\u00fa\u010dtovanie preddavku na \u00fa\u010det dod\u00e1vate\u013ea<\/td><td>&nbsp; &nbsp; 5&nbsp;000,-\u20ac<\/td><td>&nbsp; 321<\/td><td>&nbsp; 314<\/td><\/tr><tr><td>4.<\/td><td>VB\u00da<\/td><td>\u00dahrada fakt\u00fary s&nbsp;oh\u013eadom na preddavok 12&nbsp;000 \u2013 5&nbsp;000 =<\/td><td>&nbsp; &nbsp; 7&nbsp;000,-\u20ac<\/td><td>&nbsp; 321<\/td><td>&nbsp; 221<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kladn\u00e9 pojmy k z\u00e1v\u00e4zkom a poh\u013ead\u00e1vkam: Poh\u013ead\u00e1vka: Z\u00e1v\u00e4zok: Poh\u013ead\u00e1vky a&nbsp;Z\u00e1v\u00e4zky \u00fa\u010dtujeme v&nbsp;\u00da\u010dtovnej triede 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy \u00da\u010det 311 \u2013 Odberatelia: Obsah \u00fa\u010dtovania: vznik poh\u013ead\u00e1vky vo\u010di odberate\u013eom v&nbsp;s\u00favislosti s&nbsp;realizovan\u00fdmi v\u00fdkonmi \u00fa\u010dtovnej jednotky, t. j. predaj vlastn\u00fdch v\u00fdrobkov, tovarov a&nbsp;slu\u017eieb. Inkaso poh\u013ead\u00e1vky od odberate\u013ea \u2013 pr\u00edjem pe\u0148az\u00ed od odberate\u013ea. Je \u00fa\u010dtom Akt\u00edv (Kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky) MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 311 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/uctovnictvo.eckari.sk\/index.php\/2024\/01\/01\/zavazky-a-pohladavky-z-obchodneho-styku\/\" class=\"more-link\">Pokra\u010dova\u0165 v \u010d\u00edtan\u00ed<span class=\"screen-reader-text\"> &#8222;Z\u00e1v\u00e4zky a poh\u013ead\u00e1vky z obchodn\u00e9ho styku&#8220;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/11","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/comments?post=11"}],"version-history":[{"count":5,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/11\/revisions"}],"predecessor-version":[{"id":170,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/11\/revisions\/170"}],"wp:attachment":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/media?parent=11"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/categories?post=11"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/tags?post=11"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}