{"id":42,"date":"2024-01-08T15:21:02","date_gmt":"2024-01-08T15:21:02","guid":{"rendered":"https:\/\/uctovnictvo.eckari.sk\/?p=42"},"modified":"2024-01-08T15:21:02","modified_gmt":"2024-01-08T15:21:02","slug":"naklady-vynosy-a-vysledok-hospodarenia","status":"publish","type":"post","link":"https:\/\/uctovnictvo.eckari.sk\/index.php\/2024\/01\/08\/naklady-vynosy-a-vysledok-hospodarenia\/","title":{"rendered":"N\u00e1klady, V\u00fdnosy a\u00a0V\u00fdsledok hospod\u00e1renia"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>N\u00e1klady (N)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pe\u0148a\u017en\u00e9 vyjadrenie spotreby r\u00f4znych druhov majetkov\u00fdch zlo\u017eiek, v\u00fdkonov, pr\u00e1c a&nbsp;slu\u017eieb v&nbsp;\u010dinnosti podniku a&nbsp;opotrebenie dlhodob\u00e9ho nehmotn\u00e9ho a&nbsp;hmotn\u00e9ho majetku. (napr.: spotreba materi\u00e1lu vo v\u00fdrobe, spotreba r\u00f4znych energi\u00ed, mzdy zamestnancov, n\u00e1jomn\u00e9, r\u00f4zne poplatky a&nbsp;pod.)<\/li>\n\n\n\n<li>zn\u00ed\u017eenie ekonomick\u00fdch \u00fa\u017eitkov v&nbsp;danom \u00fa\u010dtovnom obdob\u00ed, ktor\u00e9 sa d\u00e1 spo\u013eahlivo oceni\u0165<\/li>\n\n\n\n<li>vznik n\u00e1kladov sp\u00f4sobuje bu\u010f zn\u00ed\u017eenie majetku, alebo vznik, resp. zv\u00fd\u0161enie z\u00e1v\u00e4zkov zjednodu\u0161ene: N\u00e1klady&nbsp;\u2013 s\u00fa pe\u0148a\u017en\u00fdm vyjadren\u00edm&nbsp;spotreby&nbsp;r\u00f4znych druhov majetkov\u00fdch zlo\u017eiek, v\u00fdkonov, pr\u00e1c a&nbsp;slu\u017eieb v&nbsp;\u010dinnosti podniku.<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Pravidl\u00e1 \u00fa\u010dtovania n\u00e1kladov:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N&nbsp;sa \u00fa\u010dtuj\u00fa na \u00fa\u010dtoch n\u00e1kladov v\u017edy na stranu&nbsp;MD<\/li>\n\n\n\n<li>\u00fa\u010dty n\u00e1kladov&nbsp;nemaj\u00fa za\u010diato\u010dn\u00fd stav<\/li>\n\n\n\n<li>N sa \u00fa\u010dtuj\u00fa&nbsp;narastaj\u00facim&nbsp;sp\u00f4sobom od za\u010diatku a\u017e do konca \u00fa\u010dtovn\u00e9ho obdobia (iba prib\u00fadaj\u00fa)<\/li>\n\n\n\n<li>kone\u010dn\u00e9 stavy sa na konci \u00fa\u010dtovn\u00e9ho obdobia (31.12.) prev\u00e1dzaj\u00fa zo strany D \u00fa\u010dtov n\u00e1kladov na stranu MD \u00da\u010dtu ziskov a&nbsp;str\u00e1t<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 \u010dlenenie n\u00e1kladov:<\/em><\/strong><\/p>\n\n\n\n<p><em><u>N\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165:<\/u><\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>s\u00fa tak\u00e9 n\u00e1klady, ktor\u00fdch vznik s\u00favis\u00ed s&nbsp;prev\u00e1dzkovou \u010dinnos\u0165ou \u00fa\u010dtovnej jednotky ( predmetom podnikania) a&nbsp;s&nbsp;\u010dinnos\u0165ou vykon\u00e1vanou na podporu prev\u00e1dzkovej \u010dinnosti \u00fa\u010dtovnej jednotky.<\/li>\n\n\n\n<li><em>50 \u2013 Spotrebovan\u00e9 n\u00e1kupy<\/em><\/li>\n<\/ul>\n\n\n\n<p>501 \u2013 Spotreba materi\u00e1lu \u2013 \u00fa\u010dtuje sa v\u00fddaj materi\u00e1lu do spotreby, n\u00e1kup kancel\u00e1rskeho materi\u00e1lu, \u010distiacich prostriedkov, n\u00e1kup pohonn\u00fdch hm\u00f4t, manko na materi\u00e1ly do normy, spotreba obalov n\u00e1kup odbornej literat\u00fary<\/p>\n\n\n\n<p>502 \u2013 Spotreba energie \u2013 spotreba el. energie, pary, vody a&nbsp;zemn\u00e9ho plynu<\/p>\n\n\n\n<p>503 \u2013 Spotreba ostatn\u00fdch neskladovate\u013en\u00fdch dod\u00e1vok \u2013 \u00fa\u010dtuje sa spotreba el. energie a&nbsp;vody na technologick\u00e9 \u00fa\u010dely, t.j. energie, ktor\u00e9 sa spotrebuj\u00fa vo v\u00fdrobnom procese<\/p>\n\n\n\n<p>504 \u2013 Predan\u00fd tovar \u2013 \u00fa\u010dtuje sa vyskladnenie predan\u00e9ho tovaru , manko na tovare do normy<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>51 \u2013 Slu\u017eby<\/em><\/li>\n<\/ul>\n\n\n\n<p>511 \u2013 Opravy a&nbsp;udr\u017eiavanie \u2013 n\u00e1klady za extern\u00e9 opravy a&nbsp;udr\u017eiavanie dlhodob\u00e9ho hmotn\u00e9ho majetku<\/p>\n\n\n\n<p>512 \u2013 Cestovn\u00e9 \u2013 n\u00e1hrada v\u00fddavkov za tuzemsk\u00e9 a&nbsp;zahrani\u010dn\u00e9 pracovn\u00e9 cesty<\/p>\n\n\n\n<p>513 \u2013 N\u00e1klady na reprezent\u00e1ciu \u2013 \u00fa\u010dtuj\u00fa sa n\u00e1klady spojen\u00e9 s&nbsp;ob\u010derstven\u00edm, ubytovan\u00edm, spotreba propaga\u010dn\u00fdch materi\u00e1lov<\/p>\n\n\n\n<p>518 \u2013 Ostatn\u00e9 slu\u017eby \u2013 spotreba po\u0161tov\u00fdch zn\u00e1mok, po\u0161tovn\u00e9 poplatky, n\u00e1jomn\u00e9, sto\u010dn\u00e9, n\u00e1klady na upratovanie,<\/p>\n\n\n\n<p>pranie bielizne, \u010distenie odevov, n\u00e1klady na reklamu, poplatky za rozhlas, telev\u00edziu, dia\u013eni\u010dn\u00e9 zn\u00e1mky, m\u00fdtne, odvoz odpadu&#8230;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>52 \u2013 Osobn\u00e9 n\u00e1klady<\/em><\/li>\n<\/ul>\n\n\n\n<p>521 \u2013 Mzdov\u00e9 n\u00e1klady &#8211; n\u00e1klady vynalo\u017een\u00e9 na mzdy zamestnancom.<\/p>\n\n\n\n<p>524 \u2013 Z\u00e1konn\u00e9 soci\u00e1lne poistenie \u2013 n\u00e1klady \u00fa\u010dtovnej jednotky na z\u00e1konne soci\u00e1lne poistenie svojich zamestnancov<\/p>\n\n\n\n<p>527 \u2013 Z\u00e1konn\u00e9 soci\u00e1lne n\u00e1klady \u2013 tvorba soci\u00e1lneho fondu, vzdel\u00e1vanie zamestnancov, n\u00e1kup n\u00e1pojov na pracovisko&#8230;<\/p>\n\n\n\n<p>528 \u2013 Ostatn\u00e9 soci\u00e1lne n\u00e1klady \u2013 napr. n\u00e1klady na k\u00fape\u013en\u00fa lie\u010dbu, vzdel\u00e1vanie&#8230;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>54 \u2013 In\u00e9 n\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165<\/em><\/li>\n<\/ul>\n\n\n\n<p>541 \u2013 Zostatkov\u00e1 cena DNM a&nbsp;DHM \u2013 \u00fa\u010dtuje sa zostatkov\u00e1 cena nepotrebn\u00e9ho DM pri jeho predaji<\/p>\n\n\n\n<p>542 \u2013 Predan\u00fd materi\u00e1l \u2013 \u00fa\u010dtuje sa \u00fabytok predan\u00e9ho nepotrebn\u00e9ho materi\u00e1lu<\/p>\n\n\n\n<p>543 \u2013 Dary \u2013 poskytnut\u00e9 dary obciam a&nbsp;pr\u00e1vnick\u00fdm osob\u00e1m<\/p>\n\n\n\n<p>548 \u2013 Ostatn\u00e9 n\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165 &#8211; napr. z\u00e1konn\u00e9 poistn\u00e9 majetku \u00fa\u010dtovnej jednotky, n\u00e1hrady zamestnancom pri chorob\u00e1ch z&nbsp;povolania, pracovn\u00fdch \u00farazoch&#8230;<\/p>\n\n\n\n<p>549 \u2013 Mank\u00e1 a&nbsp;\u0161kody \u2013 na dlhodobom majetku, zavinen\u00e9 mank\u00e1 a&nbsp;mank\u00e1 nad normu \u00fabytkov z\u00e1sob a&nbsp;z\u00e1sob vlastnej v\u00fdroby<\/p>\n\n\n\n<p>55 \u2013 Odpisy a&nbsp;opravn\u00e9 polo\u017eky k&nbsp;dlhodob\u00e9mu majetku<\/p>\n\n\n\n<p>551 \u2013 Odpisy dlhodob\u00e9ho nehmotn\u00e9ho a&nbsp;hmotn\u00e9ho majetku<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>56 &#8211; Finan\u010dn\u00e9 n\u00e1klady<\/em>\n<ul class=\"wp-block-list\">\n<li><em><\/em>S\u00favisia s&nbsp;finan\u010dn\u00fdmi oper\u00e1ciami, ktor\u00e9 uskuto\u010d\u0148uje \u00fa\u010dtovn\u00e1 jednotka napr. ak \u00fa\u010dtovn\u00e1 jednotka z\u00edska od banky \u00faver, mus\u00ed banke plati\u0165 \u00faroky ( 562 ). Finan\u010dn\u00fdm n\u00e1kladom s\u00fa aj vzniknut\u00e9 kurzov\u00e9 straty pri prepo\u010dte majetku a&nbsp;z\u00e1v\u00e4zkov v&nbsp;cudzej mene na slovensk\u00fa menu.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>562 \u2013 \u00daroky \u2013 debetn\u00e9 \u00faroky z&nbsp;\u00fa\u010dtu, \u00faroky z&nbsp;\u00faveru, \u00faroky z&nbsp;KD finan\u010dnej v\u00fdpomoci, \u00faroky zo zmenky na \u00fahradu<\/p>\n\n\n\n<p>568 \u2013 Ostatn\u00e9 finan\u010dn\u00e9 n\u00e1klady \u2013 napr. poistn\u00e9 finan\u010dn\u00e9ho majetku, poplatky za vedenie bankov\u00fdch \u00fa\u010dtov, prov\u00edzie za poskytnutie bankov\u00fdch z\u00e1ruk<\/p>\n\n\n\n<p><strong><em>N\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165 a&nbsp;n\u00e1klady na finan\u010dn\u00fa \u010dinnos\u0165 tvoria n\u00e1klady na be\u017en\u00fa \u010dinnos\u0165 \u00fa\u010dtovnej jednotky.<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>59 &#8211; Dane z&nbsp;pr\u00edjmov a&nbsp;prevodov\u00e9 \u00fa\u010dty<\/em><\/li>\n<\/ul>\n\n\n\n<p>591 \u2013 Splatn\u00e1 da\u0148 z&nbsp;pr\u00edjmov &#8211; \u00fa\u010dtuje sa da\u0148ov\u00e1 povinnos\u0165 vypo\u010d\u00edtan\u00e1 v&nbsp;da\u0148ovom priznan\u00ed.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>V\u00fdnosy (V)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pe\u0148a\u017en\u00e9 vyjadrenie realiz\u00e1cie (naj\u010dastej\u0161ie predaj) vyprodukovan\u00fdch v\u00fdkonov \u00fa\u010dtovnej jednotky (tovarov, v\u00fdrobkov, slu\u017eieb &nbsp;(napr.: tr\u017eby za predaj vlastn\u00fdch v\u00fdrobkov, tr\u017eby za poskytnut\u00e9 slu\u017eby, tr\u017eby za predan\u00fd tovar)<\/li>\n\n\n\n<li>zv\u00fd\u0161enie ekonomick\u00fdch \u00fa\u017eitkov v&nbsp;danom \u00fa\u010dtovnom obdob\u00ed, ktor\u00e9 sa d\u00e1 spo\u013eahlivo oceni\u0165<\/li>\n\n\n\n<li>vznik v\u00fdnosov sp\u00f4sobuje bu\u010f zv\u00fd\u0161enie majetku, alebo zn\u00ed\u017eenie z\u00e1v\u00e4zkov zjednodu\u0161ene: V\u00fdnosy&nbsp;\u2013 s\u00fa pe\u0148a\u017en\u00fdm vyjadren\u00edm&nbsp;realiz\u00e1cie (predaja)&nbsp;tovarov, v\u00fdrobkov a slu\u017eieb \u00fa\u010dtovnej jednotky.<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Pravidl\u00e1 \u00fa\u010dtovania v\u00fdnosov:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V&nbsp;sa \u00fa\u010dtuj\u00fa na \u00fa\u010dtoch v\u00fdnosov v\u017edy na stranu&nbsp;D<\/li>\n\n\n\n<li>\u00fa\u010dty v\u00fdnosov&nbsp;nemaj\u00fa za\u010diato\u010dn\u00fd stav<\/li>\n\n\n\n<li>V sa \u00fa\u010dtuj\u00fa&nbsp;narastaj\u00facim&nbsp;sp\u00f4sobom od za\u010diatku a\u017e do konca \u00fa\u010dtovn\u00e9ho obdobia (iba prib\u00fadaj\u00fa)<\/li>\n\n\n\n<li>kone\u010dn\u00e9 stavy sa na konci \u00fa\u010dtovn\u00e9ho obdobia (31.12.) prev\u00e1dzaj\u00fa zo strany MD \u00fa\u010dtov v\u00fdnosov na stranu D \u00da\u010dtu ziskov a&nbsp;str\u00e1t<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 \u010dlenenie v\u00fdnosov:<\/em><\/strong><\/p>\n\n\n\n<p><em><u>V\u00fdnosy z&nbsp;hospod\u00e1rskej \u010dinnosti predstavuj\u00fa:<\/u><\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>v\u00fdnosy ( tr\u017eby) z&nbsp;predaja vlastn\u00fdch v\u00fdrobkov, tovaru a&nbsp;slu\u017eieb s\u00favisiacich s&nbsp;predmetom podnikania \u00fa\u010dtovnej jednotky<\/li>\n\n\n\n<li><em>60 \u2013 Tr\u017eby za vlastn\u00e9 v\u00fdkony a&nbsp;tovar<\/em><\/li>\n<\/ul>\n\n\n\n<p>601 \u2013 Tr\u017eby za vlastn\u00e9 v\u00fdrobky \u2013 tr\u017eby za predan\u00e9 vlastn\u00e9 v\u00fdrobky<\/p>\n\n\n\n<p>602 \u2013 Tr\u017eby z&nbsp;predaja slu\u017eieb \u2013 tr\u017eby za predan\u00e9 slu\u017eby<\/p>\n\n\n\n<p>604 \u2013 Tr\u017eby za tovar &#8211; tr\u017eby za &#8211; predan\u00fd tovar<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>61 \u2013 Zmeny stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob \u2013 prevod stavov vlastnej v\u00fdroby z&nbsp;vn\u00fatropodnikov\u00e9ho \u00fa\u010dtovn\u00edctva do finan\u010dn\u00e9ho \u00fa\u010dtovn\u00edctva (\u00fa\u010dty 611- 613)<\/em><\/li>\n\n\n\n<li><em>62 \u2013 Aktiv\u00e1cia \u2013 \u00fa\u010dtovan\u00edm na \u00fa\u010dtoch tejto skupiny sa eliminuje vplyv n\u00e1kladov vynalo\u017een\u00fdch na v\u00fdrobu materi\u00e1lu, tovaru a&nbsp;DM, ktor\u00fd sme vyrobili vlastnou \u010dinnos\u0165ou, na v\u00fdsledok hospod\u00e1renia ( \u00fa\u010dty 621 \u2013 624)<\/em><\/li>\n\n\n\n<li><em>64 \u2013 In\u00e9 v\u00fdnosy z&nbsp;hospod\u00e1rskej \u010dinnosti<\/em><\/li>\n<\/ul>\n\n\n\n<p>641 \u2013 Tr\u017eby z&nbsp;predaja DNM a&nbsp;DHM \u2013 v\u00fdnosy z&nbsp;predaja nepotrebn\u00e9ho DM<\/p>\n\n\n\n<p>642 \u2013 Tr\u017eby z&nbsp;predaja materi\u00e1lu \u2013 v\u00fdnosy z&nbsp;predaja nepotrebn\u00e9ho materi\u00e1lu<\/p>\n\n\n\n<p>648 \u2013 Ostatn\u00e9 v\u00fdnosy z&nbsp;hospod\u00e1rskej \u010dinnosti \u2013 prijat\u00e9 dary vo forme v\u00fdrobkov, polov\u00fdrobkov; prebytky materi\u00e1lu a&nbsp;tovaru zisten\u00e9 pri inventariz\u00e1cii&#8230;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>66 &#8211; Finan\u010dn\u00e9 v\u00fdnosy &#8211; podstatn\u00fa \u010das\u0165 finan\u010dn\u00fdch v\u00fdnosov tvoria v\u00fdnosy z&nbsp;finan\u010dn\u00fdch transakcii, ktor\u00e9 \u00fa\u010dtovn\u00e1 jednotka uskuto\u010d\u0148uje s&nbsp;dlhodob\u00fdm a&nbsp;kr\u00e1tkodob\u00fdm finan\u010dn\u00fdm majetkom.<\/em><\/li>\n<\/ul>\n\n\n\n<p>661 \u2013 Tr\u017eby z&nbsp;predaja cenn\u00fdch papierov a&nbsp;podielov- predajn\u00e1 cena akci\u00ed, dlhopisov a&nbsp;in\u00fdch CP<\/p>\n\n\n\n<p>662 \u2013 \u00faroky \u2013 prip\u00edsan\u00e9 \u00faroky na bankov\u00fd \u00fa\u010det, kreditn\u00e9 \u00faroky na bankov\u00fd \u00fa\u010det, \u00faroky zo zmenky na inkaso, \u00faroky z&nbsp;poskytnut\u00fdch p\u00f4\u017ei\u010diek&#8230;<\/p>\n\n\n\n<p>666 \u2013 V\u00fdnosy z&nbsp;kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku \u2013 dividendy a&nbsp;podiely na zisku plyn\u00face z vlastn\u00edctva KFM<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\u00da\u010dtovn\u00e1 uz\u00e1vierka a\u00a0\u00fa\u010dtovn\u00e1 z\u00e1vierka:<\/strong><\/p>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e1 uz\u00e1vierka:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>s\u00fahrn \u010dinnost\u00ed, ktor\u00fdmi sa uzatv\u00e1ra \u00fa\u010dtovn\u00edctvo za be\u017en\u00e9 \u00fa\u010dtovn\u00e9 obdobie. Predch\u00e1dza \u00fa\u010dtovnej z\u00e1vierke a\u00a0pozost\u00e1va z\u00a0nasleduj\u00facich \u010dinnost\u00ed:<ul><li>Doplnenie v\u0161etk\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1pisov<\/li><\/ul><ul><li>Uzatvorenie \u00fa\u010dtovn\u00fdch kn\u00edh<\/li><\/ul><ul><li>Inventariz\u00e1cia majetku, vlastn\u00e9ho imania a&nbsp;z\u00e1v\u00e4zkov<\/li><\/ul><ul><li>Pre\u00fa\u010dtovanie kone\u010dn\u00fdch stavov v\u00fdsledkov\u00fdch \u00fa\u010dtov na \u00fa\u010det 710 \u2013 V\u00fdkaz ziskov a&nbsp;str\u00e1t<\/li><\/ul><ul><li>Pre\u00fa\u010dtovanie kone\u010dn\u00fdch zostatkov s\u00favahov\u00fdch \u00fa\u010dtov na \u00fa\u010det 702 \u2013 Kone\u010dn\u00fd \u00fa\u010det s\u00favahov\u00fd a&nbsp;porovnanie v\u00fdsledku hospod\u00e1renia s&nbsp;\u00fa\u010dtom 710.<\/li><\/ul><ul><li>V\u00fdpo\u010det z\u00e1kladu dane a&nbsp;vy\u010d\u00edslenie dane z&nbsp;pr\u00edjmu \u00fa\u010dtovnej jednotky<\/li><\/ul><ul><li>Zostavenie \u00fa\u010dtov 702 a&nbsp;710 po zdanen\u00ed<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Zostavenie \u00fa\u010dtovnej z\u00e1vierky<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e1 z\u00e1vierka<\/em><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>je kone\u010dnou etapou \u00fa\u010dtovnej uz\u00e1vierky, ktor\u00fa tvoria n\u00e1le\u017eitosti \u2013 \u00fa\u010dtovn\u00e9 v\u00fdkazy:<ul><li>S\u00favaha \u2013 preh\u013eadn\u00e9 usporiadanie majetku, vlastn\u00e9ho imania a&nbsp;cudz\u00edch zdrojov (akt\u00edv a&nbsp;pas\u00edv) v&nbsp;pe\u0148a\u017enom vyjadren\u00ed k&nbsp;ur\u010dit\u00e9mu d\u0148u.<\/li><\/ul><ul><li>V\u00fdkaz ziskov a&nbsp;str\u00e1t \u2013 v\u00fdsledovka \u2013 finan\u010dn\u00fd v\u00fdkaz, ktor\u00fd ukazuje ako podnik hospod\u00e1ril za uplynul\u00fd rok. Obsahuje v\u0161etky n\u00e1klady a&nbsp;v\u00fdnosy a&nbsp;v\u00fdsledok hospod\u00e1renia za dan\u00e9 \u00fa\u010dtovn\u00e9 obdobie.<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Pozn\u00e1mky \u2013 v\u00fdkaz, ktor\u00fd je s\u00fa\u010das\u0165ou \u00fa\u010dtovnej z\u00e1vierky, obsahuje inform\u00e1cie, ktor\u00e9 nie je mo\u017en\u00e9 vyjadri\u0165 v&nbsp;peniazoch. Maj\u00fa slovn\u00fd a&nbsp;opisn\u00fd charakter o&nbsp;skuto\u010dnostiach, ktor\u00e9 sa dej\u00fa v&nbsp;\u00fa\u010dtovnej jednotke a&nbsp;maj\u00fa v\u00fdznamn\u00fd vplyv na presn\u00e9 zobrazenie \u00fa\u010dtovn\u00edctva.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><em>V\u00fdsledok hospod\u00e1renia:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Je ekonomick\u00fdm ukazovate\u013eom \u010dinnosti \u00fa\u010dtovnej jednotky<\/li>\n\n\n\n<li>Zist\u00edme ho porovnan\u00edm n\u00e1kladov a&nbsp;v\u00fdnosov<\/li>\n\n\n\n<li>V\u00fdsledok hospod\u00e1renia podlieha dani z&nbsp;pr\u00edjmov<\/li>\n<\/ul>\n\n\n\n<p><em><u>Zis\u0165ovanie VH:<\/u><\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Porovnanie n\u00e1kladov a&nbsp;v\u00fdnosov za be\u017en\u00e9 \u00fa\u010dtovn\u00e9 obdobie.<\/li>\n\n\n\n<li>M\u00f4\u017ee nasta\u0165 situ\u00e1cia, ke\u010f:<ul><li>n\u00e1klady = v\u00fdnosy \u2013 nulov\u00fd HV<\/li><\/ul><ul><li>n\u00e1klady &gt; v\u00fdnosy &#8211; strata<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>n\u00e1klady &lt; v\u00fdnosy \u2013 zisk<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Vy\u010d\u00edslen\u00fd v\u00fdsledok hospod\u00e1renia podlieha zdaneniu pod\u013ea Z\u00e1kona o&nbsp;dani z&nbsp;pr\u00edjmu. Pred vy\u010d\u00edslen\u00edm dane sa v\u0161ak mus\u00ed, v&nbsp;zmysle z\u00e1kona, upravi\u0165 o&nbsp;pripo\u010d\u00edtate\u013en\u00e9 a&nbsp;odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky. V\u00fdsledkom je tzv. z\u00e1klad dane. N\u00e1sledne zo z\u00e1kladu dane vy\u010d\u00edslime da\u0148 z&nbsp;pr\u00edjmu (do 31.12.2012 \u2013 19%, od 1.1.2013 \u2013 23%).<\/p>\n\n\n\n<p><em><u>V\u00fdsledok hospod\u00e1renia v&nbsp;\u00fa\u010dtovnom \u010dlenen\u00ed:<\/u><\/em><\/p>\n\n\n\n<p>\u2211 n\u00e1kladov z&nbsp;hospod\u00e1rskej \u010dinnosti (\u00fa\u010dt. skupiny 50-55)<\/p>\n\n\n\n<p>\u2211 v\u00fdnosov z&nbsp;hospod\u00e1rskej \u010dinnosti (\u00fa\u010dt. Skupiny 60-65)<\/p>\n\n\n\n<p><strong>VH z&nbsp;hospod\u00e1rskej \u010dinnosti<\/strong><\/p>\n\n\n\n<p>\u2211 n\u00e1kladov z&nbsp;finan\u010dnej \u010dinnosti (\u00fa\u010dt. sk. 56)<\/p>\n\n\n\n<p>\u2211 v\u00fdnosov z&nbsp;finan\u010dnej \u010dinnosti (\u00fa\u010dt. sk. 66)<\/p>\n\n\n\n<p><strong><u>VH z&nbsp;finan\u010dnej \u010dinnosti&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; .<\/u><\/strong><\/p>\n\n\n\n<p>Celkov\u00fd VH \u00fa\u010dtovnej jednotky (VH z&nbsp;be\u017enej + VH z&nbsp;finan\u010dnej \u010dinnosti)<\/p>\n\n\n\n<p>Celkov\u00fd VH \u00fa\u010dtovnej jednotky naz\u00fdvame aj hospod\u00e1rsky v\u00fdsledok pred zdanen\u00edm. Po vy\u010d\u00edslen\u00ed a&nbsp;odpo\u010d\u00edtan\u00ed dane z&nbsp;pr\u00edjmu naz\u00fdvame VH v\u00fdsledok hospod\u00e1renia po zdanen\u00ed.<\/p>\n\n\n\n<p>Tento v\u00fdsledok hospod\u00e1renia sa ako s\u00fa\u010das\u0165 vlastn\u00e9 imania st\u00e1va vlastn\u00fdm zdrojom krytia majetku \u00fa\u010dtovej jednotky.<\/p>\n\n\n\n<p>Pou\u017eite\u013en\u00fd hospod\u00e1rsky v\u00fdsledok &#8211; o&nbsp;jeho rozdelen\u00ed rozhoduje valn\u00e9 zhroma\u017edenie \u00fa\u010dtovnej jednotky.<\/p>\n\n\n\n<p>Pou\u017eitie zisku po zdanen\u00ed<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td>Doklad<\/td><td>Text<\/td><td>MD<\/td><td>D<\/td><\/tr><tr><td>1.<\/td><td>ID<\/td><td>Za\u00fa\u010dtovanie za\u010diato\u010dn\u00e9ho zostatku &#8211; \u00fa\u010dtovn\u00fd zisk<\/td><td>701<\/td><td>431<\/td><\/tr><tr><td>2.<\/td><td>ID<\/td><td>Pou\u017eitie zisku po zdanen\u00ed:<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>a) tvorba z\u00e1konn\u00e9ho rezervn\u00e9ho fondu<\/td><td>431<\/td><td>421<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>b) pr\u00eddely do ostatn\u00fdch fondov<\/td><td>431<\/td><td>427<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>c) \u00fahrada straty z minul\u00fdch rokov<\/td><td>431<\/td><td>429<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>d) priznanie n\u00e1roku spolo\u010dn\u00edkom na podiely na zisku<\/td><td>431<\/td><td>364<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>e) zv\u00fd\u0161enie z\u00e1kladn\u00e9ho imania<\/td><td>431<\/td><td>419<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>f) ponechanie ur\u010ditej \u010dasti zisku ako nerozdelen\u00fd zisk<\/td><td>431<\/td><td>428<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u00dahrada straty po zdanen\u00ed<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td>Doklad<\/td><td>Text<\/td><td>MD<\/td><td>D<\/td><\/tr><tr><td>1.<\/td><td>ID<\/td><td>Za\u00fa\u010dtovanie za\u010diato\u010dn\u00e9ho zostatku &#8211; \u00fa\u010dtovn\u00e1 strata<\/td><td>431<\/td><td>701<\/td><\/tr><tr><td>2.<\/td><td>ID<\/td><td>\u00dahrada straty po zdanen\u00ed:<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>a) uplatnenie poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom na \u00fahradu straty<\/td><td>354<\/td><td>431<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>b) \u00fahrada straty z nerozdelen\u00e9ho zisku<\/td><td>428<\/td><td>431<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>c) ponechanie straty ako neuhradenej do \u010fal\u0161\u00edch rokov<\/td><td>429<\/td><td>431<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>d) \u00fahrada straty z rezervn\u00e9ho fondu (ke\u010f nie je in\u00e1 mo\u017enos\u0165)<\/td><td>421<\/td><td>431<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>e) zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania (len v\u00fdnimo\u010dne pri nedostatku in\u00fdch zdrojov)<\/td><td>419<\/td><td>431<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e1klady (N) Pravidl\u00e1 \u00fa\u010dtovania n\u00e1kladov: \u00da\u010dtovn\u00e9 \u010dlenenie n\u00e1kladov: N\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165: 501 \u2013 Spotreba materi\u00e1lu \u2013 \u00fa\u010dtuje sa v\u00fddaj materi\u00e1lu do spotreby, n\u00e1kup kancel\u00e1rskeho materi\u00e1lu, \u010distiacich prostriedkov, n\u00e1kup pohonn\u00fdch hm\u00f4t, manko na materi\u00e1ly do normy, spotreba obalov n\u00e1kup odbornej literat\u00fary 502 \u2013 Spotreba energie \u2013 spotreba el. energie, pary, vody a&nbsp;zemn\u00e9ho plynu 503 \u2013 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/uctovnictvo.eckari.sk\/index.php\/2024\/01\/08\/naklady-vynosy-a-vysledok-hospodarenia\/\" class=\"more-link\">Pokra\u010dova\u0165 v \u010d\u00edtan\u00ed<span class=\"screen-reader-text\"> &#8222;N\u00e1klady, V\u00fdnosy a\u00a0V\u00fdsledok hospod\u00e1renia&#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-42","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/42","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=42"}],"version-history":[{"count":1,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/42\/revisions"}],"predecessor-version":[{"id":45,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/42\/revisions\/45"}],"wp:attachment":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/media?parent=42"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/categories?post=42"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/tags?post=42"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}