[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.kcms.cz\/ucetnictvi\/#Article","mainEntityOfPage":"https:\/\/www.kcms.cz\/ucetnictvi\/","headline":"\u00da\u010detnictv\u00ed","name":"\u00da\u010detnictv\u00ed","description":"\u00da\u010detnictv\u00ed je oblast velmi pestr\u00e1, by\u0165 mo\u017en\u00e1 pro n\u011bkoho suchop\u00e1rn\u00e1 a nez\u00e1\u017eivn\u00e1. Je nutno v n\u011bm v\u0161e zachytit a ve\u0161ker\u00e9 […]","datePublished":"2025-04-17","dateModified":"2025-04-17","author":{"@type":"Person","@id":"https:\/\/www.kcms.cz\/author\/#Person","name":"","url":"https:\/\/www.kcms.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/2a487990a452554e9d027cbab96c6e6e6d3b119f22a2b3fb9e2bcb7e021cd643?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2a487990a452554e9d027cbab96c6e6e6d3b119f22a2b3fb9e2bcb7e021cd643?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"kcms.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"url":"https:\/\/www.kcms.cz\/ucetnictvi\/","wordCount":193,"articleBody":"\u00da\u010detnictv\u00ed je oblast velmi pestr\u00e1, by\u0165 mo\u017en\u00e1 pro n\u011bkoho suchop\u00e1rn\u00e1 a nez\u00e1\u017eivn\u00e1. Je nutno v n\u011bm v\u0161e zachytit a ve\u0161ker\u00e9 zapisov\u00e1n\u00ed m\u00e1 jasn\u00e1 pravidla. Nap\u0159\u00edklad i pokud firma vyu\u017e\u00edv\u00e1 jak\u00fdmkoliv zp\u016fsobem ciz\u00ed m\u011bnu, je p\u0159esn\u011b stanoveno, jak\u00fdm zp\u016fsobem se tento fakt projev\u00ed \u00fa\u010detn\u011b.\u00da\u010detnictv\u00edPrvn\u00edm faktem, kter\u00fd je t\u0159eba ohledn\u011b ciz\u00ed m\u011bny v \u00fa\u010detnictv\u00edv\u011bd\u011bt, je, \u017ee firma m\u00e1 pr\u00e1vo \u00fa\u010dtovat v ciz\u00edch m\u011bn\u00e1ch, ale m\u00e1 povinnost \u00fa\u010dtovat v \u010desk\u00fdch korun\u00e1ch. M\u016f\u017ee tedy nastat situace, \u017ee firma vede dvoj\u00ed \u00fa\u010dty, kter\u00e9 ov\u0161em pochopiteln\u011b mus\u00ed b\u00fdt ve vz\u00e1jemn\u00e9 harmonii.Ciz\u00ed m\u011bnaObvykl\u00fdm zp\u016fsobem, kdy firma realizuje obchod v ciz\u00ed m\u011bn\u011b, nicm\u00e9n\u011b je povinna jej za\u00fa\u010dtovat i v korun\u00e1ch a je pot\u0159eba zjistit tak kurz, je, \u017ee se do \u00fa\u010detnictv\u00ed \u00fa\u010dtuje dle kurzu \u010cNB ke dni za\u00fa\u010dtov\u00e1n\u00ed onoho konkr\u00e9tn\u00edho \u00fa\u010detn\u00edho p\u0159\u00edpadu. Za jist\u00fdch podm\u00ednek v\u0161ak m\u016f\u017ee firma pro sv\u00e9 pot\u0159eby ur\u010dit tzv. pevn\u00fd kurz.                                                                                                                                                                                                                                                                                                                                                                                                "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u00da\u010detnictv\u00ed","item":"https:\/\/www.kcms.cz\/ucetnictvi\/#breadcrumbitem"}]}]