{"id":119738,"date":"2023-04-08T02:27:48","date_gmt":"2023-04-08T09:27:48","guid":{"rendered":"https:\/\/www.pandasilk.com\/what-are-valance-sheets\/"},"modified":"2025-01-15T10:44:22","modified_gmt":"2025-01-15T18:44:22","slug":"what-are-valance-sheets","status":"publish","type":"post","link":"https:\/\/www.pandasilk.com\/cs\/what-are-valance-sheets\/","title":{"rendered":"Rozkl\u00ed\u010dov\u00e1n\u00ed rozvahy: Pr\u016fvodce pro za\u010d\u00e1te\u010dn\u00edky"},"content":{"rendered":"

\u00da\u010detn\u00ed z\u00e1v\u011brka je souborem dokument\u016f, kter\u00e9 poskytuj\u00ed p\u0159ehled o finan\u010dn\u00ed situaci podniku k ur\u010dit\u00e9mu datu. Jedn\u00edm z kl\u00ed\u010dov\u00fdch dokument\u016f t\u00e9to z\u00e1v\u011brky je rozvaha, neboli bilan\u010dn\u00ed suma, v angli\u010dtin\u011b ozna\u010dovan\u00e1 jako "balance sheet". Rozvaha n\u00e1m ukazuje, co podnik vlastn\u00ed (aktiva) a jak\u00fdm zp\u016fsobem je toto vlastnictv\u00ed financov\u00e1no (pasiva). Je to statick\u00fd dokument, kter\u00fd zachycuje finan\u010dn\u00ed stav podniku v konkr\u00e9tn\u00edm okam\u017eiku, obvykle na konci \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n

Aktiva<\/h3>\n

Aktiva p\u0159edstavuj\u00ed ve\u0161ker\u00fd majetek, kter\u00fd podnik vlastn\u00ed a kter\u00fd mu m\u016f\u017ee p\u0159in\u00e9st budouc\u00ed ekonomick\u00fd prosp\u011bch. Jsou uspo\u0159\u00e1d\u00e1na podle likvidity, tedy podle toho, jak rychle je lze p\u0159em\u011bnit na hotovost.<\/p>\n

    \n
  1. \n

    Ob\u011b\u017en\u00e1 aktiva:<\/strong> Tato aktiva se o\u010dek\u00e1v\u00e1, \u017ee budou spot\u0159ebov\u00e1na, prod\u00e1na nebo p\u0159em\u011bn\u011bna na hotovost b\u011bhem jednoho roku. Pat\u0159\u00ed sem nap\u0159\u00edklad:<\/p>\n

      \n
    • Pokladna a bankovn\u00ed \u00fa\u010dty<\/li>\n
    • Pohled\u00e1vky<\/li>\n
    • Z\u00e1soby<\/li>\n<\/ul>\n<\/li>\n
    • \n

      Dlouhodob\u00fd majetek:<\/strong> Jedn\u00e1 se o aktiva, kter\u00e1 slou\u017e\u00ed podniku d\u00e9le ne\u017e jeden rok. Mezi n\u011b pat\u0159\u00ed:<\/p>\n

        \n
      • Nemovitosti, budovy a pozemky<\/li>\n
      • Stroje a za\u0159\u00edzen\u00ed<\/li>\n
      • Nehmotn\u00fd majetek (nap\u0159. software, licence)<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

        Pasiva<\/h3>\n

        Pasiva p\u0159edstavuj\u00ed zdroje financov\u00e1n\u00ed aktiv podniku. Ukazuj\u00ed, jak\u00fdm zp\u016fsobem byl majetek po\u0159\u00edzen.<\/p>\n

          \n
        1. \n

          Vlastn\u00ed kapit\u00e1l:<\/strong> P\u0159edstavuje pod\u00edl vlastn\u00edk\u016f na majetku podniku. Zahrnuje:<\/p>\n

            \n
          • Z\u00e1kladn\u00ed kapit\u00e1l<\/li>\n
          • Nerozd\u011blen\u00fd zisk<\/li>\n<\/ul>\n<\/li>\n
          • \n

            Ciz\u00ed zdroje:<\/strong> Jedn\u00e1 se o z\u00e1vazky podniku v\u016f\u010di t\u0159et\u00edm stran\u00e1m. D\u011bl\u00ed se na:<\/p>\n

              \n
            • Kr\u00e1tkodob\u00e9 z\u00e1vazky (splatn\u00e9 do jednoho roku) – nap\u0159. z\u00e1vazky v\u016f\u010di dodavatel\u016fm<\/li>\n
            • Dlouhodob\u00e9 z\u00e1vazky (splatn\u00e9 d\u00e9le ne\u017e jeden rok) – nap\u0159. bankovn\u00ed \u00fav\u011bry<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

              Z\u00e1kladn\u00ed rovnice rozvahy<\/h3>\n

              Z\u00e1kladn\u00ed princip rozvahy je vyj\u00e1d\u0159en rovnic\u00ed: Aktiva = Pasiva<\/strong>. To znamen\u00e1, \u017ee celkov\u00e1 hodnota majetku podniku se v\u017edy rovn\u00e1 celkov\u00e9 hodnot\u011b zdroj\u016f financov\u00e1n\u00ed tohoto majetku.<\/p>\n

              P\u0159\u00edklad zjednodu\u0161en\u00e9 rozvahy<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
              Aktiva<\/th>\n\u010c\u00e1stka (K\u010d)<\/th>\nPasiva<\/th>\n\u010c\u00e1stka (K\u010d)<\/th>\n<\/tr>\n<\/thead>\n
              Ob\u011b\u017en\u00e1 aktiva<\/td>\n<\/td>\nVlastn\u00ed kapit\u00e1l<\/td>\n<\/td>\n<\/tr>\n
              Pokladna<\/td>\n10 000<\/td>\nZ\u00e1kladn\u00ed kapit\u00e1l<\/td>\n50 000<\/td>\n<\/tr>\n
              Pohled\u00e1vky<\/td>\n20 000<\/td>\nNerozd\u011blen\u00fd zisk<\/td>\n10 000<\/td>\n<\/tr>\n
              Z\u00e1soby<\/td>\n30 000<\/td>\nCiz\u00ed zdroje<\/td>\n<\/td>\n<\/tr>\n
              Celkem ob\u011b\u017en\u00e1 aktiva<\/strong><\/td>\n60 000<\/strong><\/td>\nKr\u00e1tkodob\u00e9 z\u00e1vazky<\/td>\n20 000<\/td>\n<\/tr>\n
              Dlouhodob\u00fd majetek<\/td>\n<\/td>\nDlouhodob\u00e9 z\u00e1vazky<\/td>\n20 000<\/td>\n<\/tr>\n
              Budovy<\/td>\n40 000<\/td>\nCelkem ciz\u00ed zdroje<\/strong><\/td>\n40 000<\/strong><\/td>\n<\/tr>\n
              Celkem dlouhodob\u00fd majetek<\/strong><\/td>\n40 000<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
              Celkem aktiva<\/strong><\/td>\n100 000<\/strong><\/td>\nCelkem pasiva<\/strong><\/td>\n100 000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Rozvaha je nezbytn\u00fdm n\u00e1strojem pro pochopen\u00ed finan\u010dn\u00ed situace podniku. Poskytuje informace o tom, jak\u00e9 zdroje podnik vyu\u017e\u00edv\u00e1 k financov\u00e1n\u00ed sv\u00e9ho majetku, jakou m\u00e1 likviditu a jak je zadlu\u017een. Anal\u00fdza rozvahy umo\u017e\u0148uje investor\u016fm, v\u011b\u0159itel\u016fm i managementu podniku \u010dinit informovan\u00e1 rozhodnut\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

              \u00da\u010detn\u00ed z\u00e1v\u011brka je souborem dokument\u016f, kter\u00e9 poskytuj\u00ed p\u0159ehled o finan\u010dn\u00ed situaci podniku k ur\u010dit\u00e9mu datu. Jedn\u00edm z kl\u00ed\u010dov\u00fdch dokument\u016f t\u00e9to z\u00e1v\u011brky je rozvaha, neboli bilan\u010dn\u00ed suma, v angli\u010dtin\u011b ozna\u010dovan\u00e1 jako "balance sheet". Rozvaha n\u00e1m ukazuje, co podnik vlastn\u00ed (aktiva) a jak\u00fdm zp\u016fsobem je toto vlastnictv\u00ed financov\u00e1no (pasiva). Je to statick\u00fd dokument, kter\u00fd zachycuje finan\u010dn\u00ed stav<\/p>\n","protected":false},"author":1,"featured_media":51594,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37807],"tags":[],"class_list":["post-119738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bedding-cs","prodpage-classic"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/posts\/119738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/comments?post=119738"}],"version-history":[{"count":0,"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/posts\/119738\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/media\/51594"}],"wp:attachment":[{"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/media?parent=119738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/categories?post=119738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pandasilk.com\/cs\/wp-json\/wp\/v2\/tags?post=119738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}