[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.bittova.cz\/aktiva-pasiva-brutto-netto-aneb-proniknete-do-sveta-ucetnictvi\/#Article","mainEntityOfPage":"https:\/\/www.bittova.cz\/aktiva-pasiva-brutto-netto-aneb-proniknete-do-sveta-ucetnictvi\/","headline":"Aktiva, pasiva, brutto, netto aneb pronikn\u011bte do sv\u011bta \u00fa\u010detnictv\u00ed","name":"Aktiva, pasiva, brutto, netto aneb pronikn\u011bte do sv\u011bta \u00fa\u010detnictv\u00ed","description":"S\u00a0n\u011bkter\u00fdmi v\u00fdrazy se setk\u00e1v\u00e1me dennodenn\u011b \u2013 ve \u0161kole, v\u00a0pr\u00e1ci, v\u00a0m\u00e9di\u00edch \u010di na \u00fa\u010dtence p\u0159i n\u00e1kupu v\u00a0m\u00edstn\u00edch potravin\u00e1ch. M\u00e1lokter\u00fd laik je v\u0161ak schopen popsat, co ve &hellip; <span class=\"read-more-link\"><a class=\"read-more\" href=\"https:\/\/www.bittova.cz\/aktiva-pasiva-brutto-netto-aneb-proniknete-do-sveta-ucetnictvi\/\">\u010c\u00edst d\u00e1le &rsaquo;<\/a><\/span>","datePublished":"2025-03-02","dateModified":"2023-04-29","author":{"@type":"Person","@id":"https:\/\/www.bittova.cz\/author\/#Person","name":"bittova.cz\n","url":"https:\/\/www.bittova.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/df9d3e7f7fe4622e291ec02ac46f5f76755ddc91019a65e783baee3892394402?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/df9d3e7f7fe4622e291ec02ac46f5f76755ddc91019a65e783baee3892394402?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"bittova.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.bittova.cz\/wp-content\/uploads\/img_a321564_w2017_t1532806659.jpg","url":"https:\/\/www.bittova.cz\/wp-content\/uploads\/img_a321564_w2017_t1532806659.jpg","height":0,"width":0},"url":"https:\/\/www.bittova.cz\/aktiva-pasiva-brutto-netto-aneb-proniknete-do-sveta-ucetnictvi\/","about":["Finance"],"wordCount":399,"articleBody":"S\u00a0n\u011bkter\u00fdmi v\u00fdrazy se setk\u00e1v\u00e1me dennodenn\u011b \u2013 ve \u0161kole, v\u00a0pr\u00e1ci, v\u00a0m\u00e9di\u00edch \u010di na \u00fa\u010dtence p\u0159i n\u00e1kupu v\u00a0m\u00edstn\u00edch potravin\u00e1ch. M\u00e1lokter\u00fd laik je v\u0161ak schopen popsat, co ve sv\u00e9 podstat\u011b dan\u00fd term\u00edn znamen\u00e1. Poj\u010fme to zm\u011bnit a pod\u00edvat se na term\u00edny, kter\u00e9 m\u016f\u017eete pou\u017e\u00edt v\u00a0b\u011b\u017en\u00e9m \u017eivot\u011b a c\u00edtit se u toho jako rozen\u00fd \u00fa\u010detn\u00ed!\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rozvaha, aktiva, pasivaRozvaha \u010di rozv\u00e1\u017enost je pozitivn\u00ed lidsk\u00e1 vlastnost, kter\u00e1 V\u00e1m jist\u011b v\u00a0\u017eivot\u011b usnadn\u00ed spoustu v\u011bc\u00ed, av\u0161ak v\u00a0\u00fa\u010detn\u00edm kontextu se jedn\u00e1 o jeden z\u00a0v\u00fdkaz\u016f, ze kter\u00fdch se skl\u00e1d\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka neboli celkov\u00fd obraz o fungov\u00e1n\u00ed spole\u010dnosti. Rozvaha \u010di bilance se skl\u00e1d\u00e1 ze dvou \u010d\u00e1st\u00ed \u2013 z\u00a0majetku a zdroj\u016f. Majetek je tak\u00e9 ciz\u00edm slovem naz\u00fdv\u00e1n aktivem a je to souhrn v\u0161ech polo\u017eek, kter\u00e9 spole\u010dnost vlastn\u00ed. Skl\u00e1d\u00e1 se jak z\u00a0budov, vybaven\u00ed (stroj\u016f, n\u00e1bytku, po\u010d\u00edta\u010d\u016f atd.), tak i z\u00a0finan\u010dn\u00edch aktiv, mezi kter\u00e9 se \u0159ad\u00ed finan\u010dn\u00ed \u00fa\u010dty \u010di r\u016fzn\u00e9 cenn\u00e9 pap\u00edry. Pokud v\u0161ak spole\u010dnost n\u011bco vlastn\u00ed, tak mus\u00ed m\u00edt k\u00a0dispozici n\u011bjak\u00e9 zdroje, a\u0165 u\u017e vlastn\u00ed nebo ciz\u00ed \u2013 souhrnn\u011b se m\u00edsto slova zdroje v\u011bt\u0161inou pou\u017e\u00edv\u00e1 pojmu pasiva. Pro p\u0159edstavu \u2013 pokud si spole\u010dnost chce zakoupit nov\u00e9 vybaven\u00ed do v\u00fdrobn\u00ed haly, je nutn\u00e9, aby bu\u010f m\u011bla svoje zdroje, kter\u00e9 bu\u010f vyd\u011blala v\u00a0minul\u00fdch letech, nebo kter\u00e9 do n\u00ed vlo\u017eili vlastn\u00edci nebo asi si zdroje opat\u0159ila jinde, nap\u0159\u00edklad formou \u00fav\u011bru z\u00a0banky.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Brutto a nettoS\u00a0t\u011bmito slov\u00ed\u010dky je mo\u017en\u00e9 se potkat v\u00a0r\u016fzn\u00fdch kontextech; v\u00a0\u00fa\u010detn\u00ed praxi se tak ozna\u010duje cena s\u00a0\u010di bez dan\u011b. Pokud se V\u00e1s tedy n\u011bkdo zept\u00e1, kolik bude st\u00e1t ta \u010di ona v\u011bc brutto, tak mu jde o celkovou cenu neboli cenu s\u00a0dan\u00ed s\u00a0p\u0159idan\u00e9 hodnoty. Zjednodu\u0161en\u011b je to tedy celkov\u00e1 \u010d\u00e1stka, kterou jako kupuj\u00edc\u00ed zaplat\u00edte. Naopak netto je cena bez dan\u011b \u2013 vyu\u017e\u00edv\u00e1na je zejm\u00e9na ve firemn\u00ed praxi, kdy spole\u010dnost je pl\u00e1tcem DPH, a proto pro ni nen\u00ed \u00fadaj o dani tak d\u016fle\u017eit\u00fd.                                                                                                                                                                                                                                                                                                                                                                                        4.4\/5 - (9 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Aktiva, pasiva, brutto, netto aneb pronikn\u011bte do sv\u011bta \u00fa\u010detnictv\u00ed","item":"https:\/\/www.bittova.cz\/aktiva-pasiva-brutto-netto-aneb-proniknete-do-sveta-ucetnictvi\/#breadcrumbitem"}]}]