{"id":205,"date":"2015-12-01T13:20:46","date_gmt":"2015-12-01T11:20:46","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=205"},"modified":"2015-12-01T13:20:46","modified_gmt":"2015-12-01T11:20:46","slug":"opravne-polozky-k-zasobam","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/opravne-polozky-k-zasobam\/","title":{"rendered":"Opravn\u00e9 polo\u017eky k z\u00e1sob\u00e1m."},"content":{"rendered":"

Opravn\u00e1 polo\u017eka k\u00a0z\u00e1sob\u00e1m sa pod\u013ea \u00a7 18 ods. 5 opatrenia \u010d. 23054\/2002-92<\/strong> o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0podvojnom \u00fa\u010dtovn\u00edctve <\/strong>tvor\u00ed, ak je opodstatnen\u00e9 predpoklada\u0165, \u017ee bud\u00face ekonomick\u00e9 \u00fa\u017eitky z\u00a0tohto majetku s\u00fa ni\u017e\u0161ie ako ich ocenenie v\u00a0\u00fa\u010dtovn\u00edctve. Opravn\u00e1 polo\u017eka sa vytv\u00e1ra pod\u013ea \u00a7 23 ods. 1 tohto opatrenia.<\/p>\n

Ak sa pri inventariz\u00e1cii zist\u00ed, \u017ee \u00fa\u017eitkov\u00e1 hodnota z\u00e1sob nezodpoved\u00e1 ich oceneniu v \u00fa\u010dtovn\u00edctve, pr\u00edrastky hodnoty sa ne\u00fa\u010dtuj\u00fa a \u00fabytky hodnoty s\u00fa predmetom anal\u00fdzy a ak nie je zn\u00ed\u017eenie hodnoty definit\u00edvne, vytv\u00e1ra sa opravn\u00e1 polo\u017eka. Ak obstar\u00e1vacia cena alebo vlastn\u00e9 n\u00e1klady z\u00e1sob s\u00fa vy\u0161\u0161ie ako bud\u00fa ekonomick\u00e9 \u00fa\u017eitky z ich predaja alebo pou\u017eitia pre vlastn\u00e9 potreby \u00fa\u010dtovnej jednotky, napr\u00edklad v d\u00f4sledku nepotrebnosti, nadbyto\u010dnosti, poklesu ich predajnej ceny alebo v d\u00f4sledku toho, \u017ee sa zv\u00fd\u0161ili n\u00e1klady potrebn\u00e9 na ich dokon\u010denie, vytv\u00e1ra sa opravn\u00e1 polo\u017eka k t\u00fdmto z\u00e1sob\u00e1m vo v\u00fd\u0161ke rozdielu medzi ich ocenen\u00edm v \u00fa\u010dtovn\u00edctve a ich \u010distou realiza\u010dnou hodnotou. \u010cistou realiza\u010dnou hodnotou sa rozumie predpokladan\u00e1 predajn\u00e1 cena zn\u00ed\u017een\u00e1 o predpokladan\u00e9 n\u00e1klady na ich dokon\u010denie a o predpokladan\u00e9 n\u00e1klady s\u00favisiace s ich predajom. Ocenenie z\u00e1sob po zoh\u013eadnen\u00ed zn\u00ed\u017eenia ich hodnoty nie je vy\u0161\u0161ie ako predpokladan\u00e1 suma, ktor\u00e1 by sa dosiahla ich predajom alebo ich pou\u017eit\u00edm pre vlastn\u00e9 potreby \u00fa\u010dtovnej jednotky. K surovin\u00e1m a k pomocn\u00fdm l\u00e1tkam sa opravn\u00e1 polo\u017eka vytv\u00e1ra, ak je pravdepodobn\u00e9, \u017ee hotov\u00e9 v\u00fdrobky, na v\u00fdrobu ktor\u00fdch bud\u00fa tieto suroviny a pomocn\u00e9 l\u00e1tky pou\u017eit\u00e9, sa predaj\u00fa so stratou. Toto ustanovenie nadv\u00e4zuje na \u00a7 26 ods. 1 a\u00a03 z\u00e1kona \u010d. 431\/2002<\/strong> Z.z. o\u00a0\u00fa\u010dtovn\u00edctve<\/strong> , pod\u013ea ktor\u00e9ho je \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1 upravi\u0165 ocenenie hodnoty majetku ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka v\u00a0s\u00falade s\u00a0\u00fa\u010dtovn\u00fdmi z\u00e1sadami a\u00a0met\u00f3dami. Zn\u00ed\u017eenie ocenenia, ktor\u00e9 nie je definit\u00edvne, sa v\u00a0\u00fa\u010dtovn\u00edctve vyjadr\u00ed prostredn\u00edctvom opravn\u00fdch polo\u017eiek. Ocenenie z\u00e1sob na \u00fa\u010dtoch 112, 121, 122, 123, 124, 132 a\u00a0133 <\/strong>sa nemen\u00ed. Opravn\u00e1 polo\u017eka nem\u00f4\u017ee vykazova\u0165 akt\u00edvny zostatok , preto sa tvor\u00ed v\u017edy iba na zn\u00ed\u017eenie ocenenia.<\/p>\n

Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m sa \u00fa\u010dtuj\u00fa na \u00fa\u010dtoch<\/strong>:<\/p>\n

191 <\/strong>\u2013 Opravn\u00e9 polo\u017eky k\u00a0materi\u00e1li<\/p>\n

192 \u2013<\/strong> Opravn\u00e9 polo\u017eky k\u00a0nedokon\u010denej v\u00fdrobe<\/p>\n

193 <\/strong>\u2013 Opravn\u00e9 polo\u017eky k\u00a0polotovarom vlastnej v\u00fdroby<\/p>\n

194<\/strong> \u2013 Opravn\u00e9 polo\u017eky k\u00a0v\u00fdrobkom<\/p>\n

195 <\/strong>\u2013 Opravn\u00e9 polo\u017eky k\u00a0zvierat\u00e1m<\/p>\n

196 <\/strong>\u2013 Opravn\u00e9 polo\u017eky k\u00a0tovaru<\/p>\n

Tvorba opravn\u00fdch polo\u017eiek k\u00a0z\u00e1sob\u00e1m<\/u> sa \u00fa\u010dtuje v\u00a0prospech pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtovej skupiny 19 \u2013 Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m<\/strong> so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u0165archu \u00fa\u010dtu 505 \u2013 Tvorba a\u00a0z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k\u00a0z\u00e1sob\u00e1m<\/strong>, ak ide o\u00a0opravn\u00fa polo\u017eku k\u00a0materi\u00e1lu a\u00a0tovaru alebo na \u0165archu \u00fa\u010dtu 61 \u2013 Zmeny stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob<\/strong>, ak ide o\u00a0opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m vlastnej v\u00fdroby.<\/p>\n\n\n\n\n\n\n\n\n\n
Tvorba opravn\u00fdch polo\u017eiek<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. k materi\u00e1lu<\/td>\n505<\/td>\n191<\/td>\n<\/tr>\n
2. k\u00a0nedokon\u010denej v\u00fdrobe<\/td>\n611<\/td>\n192<\/td>\n<\/tr>\n
3. k\u00a0polotovarom vlastnej v\u00fdroby<\/td>\n612<\/td>\n193<\/td>\n<\/tr>\n
4. k\u00a0v\u00fdrobkom<\/td>\n613<\/td>\n194<\/td>\n<\/tr>\n
5. k\u00a0zvierat\u00e1m<\/td>\n614<\/td>\n195<\/td>\n<\/tr>\n
6. k tovaru<\/td>\n505<\/td>\n196<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k\u00a0z\u00e1sob\u00e1m z\u00a0d\u00f4vodu vyradenia, \u00fabytku z\u00e1sob<\/u>, ak do\u0161lo k spotrebe alebo in\u00e9mu \u00fabytku materi\u00e1lu sa \u00fa\u010dtuje na \u0165archu vecne pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtovej osnovy 19 \u2013 Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m<\/strong> zo s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v\u00a0prospech \u00fa\u010dtu 112 \u2013 Materi\u00e1l na sklade<\/strong>, ak do\u0161lo k\u00a0predaju alebo in\u00e9mu \u00fabytku tovaru, v prospech \u00fa\u010dtu 132 \u2013 Tovar na sklade a\u00a0v\u00a0predajniach<\/strong> a\u00a0133 \u2013 Nehnute\u013enos\u0165 na predaj<\/strong>, ak do\u0161lo k\u00a0\u00fabytku z\u00e1sob vlastnej v\u00fdroby v\u00a0d\u00f4sledku predaja , spotreby alebo in\u00e9ho \u00fabytku, v\u00a0prospech \u00fa\u010dtu 12 \u2013 Z\u00e1soby vlastnej v\u00fdroby.<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
Z\u00fa\u010dtovanie opravnej polo\u017eky z\u00a0d\u00f4vodu spotreby, predaja alebo in\u00e9ho \u00fabytku z\u00e1sob<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. k materi\u00e1lu<\/td>\n191<\/td>\n112<\/td>\n<\/tr>\n
2. k\u00a0nedokon\u010denej v\u00fdrobe<\/td>\n192<\/td>\n121<\/td>\n<\/tr>\n
3. k\u00a0polotovarom vlastnej v\u00fdroby<\/td>\n193<\/td>\n122<\/td>\n<\/tr>\n
4. k\u00a0v\u00fdrobkom<\/td>\n194<\/td>\n123<\/td>\n<\/tr>\n
5. k\u00a0zvierat\u00e1m<\/td>\n195<\/td>\n124<\/td>\n<\/tr>\n
6. k tovaru<\/td>\n196<\/td>\n132<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k\u00a0z\u00e1sob\u00e1m, ktor\u00fdch \u00fabytok u\u017e bol za\u00fa\u010dtovan\u00fd v\u00a0\u00fa\u010dtovn\u00edctve<\/u>, sa m\u00f4\u017ee \u00fa\u010dtova\u0165 na \u0165archu vecne pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtovej skupiny 19 \u2013 Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m<\/strong>, so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v\u00a0prospech \u00fa\u010dtu 501 \u2013 Spotreba materi\u00e1lu,<\/strong> 542- Predan\u00fd materi\u00e1l<\/strong> alebo in\u00e9ho n\u00e1kladov\u00e9ho \u00fa\u010dtu, kde bol \u00fabytok materi\u00e1lu za\u00fa\u010dtovan\u00fd, v\u00a0prospech \u00fa\u010dtu 504 \u2013 Predan\u00fd tovar<\/strong>, 507 \u2013 Predan\u00e1 nehnute\u013enos\u0165 <\/strong>alebo in\u00e9ho, kde bol \u00fabytok tovaru za\u00fa\u010dtovan\u00fd, v\u00a0prospech pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtovej skupiny 61 alebo n\u00e1kladov\u00e9ho \u00fa\u010dtu, na ktorom bol \u00fabytok z\u00e1sob vlastnej v\u00fdroby za\u00fa\u010dtovan\u00fd.<\/p>\n\n\n\n\n\n\n\n\n\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. k materi\u00e1lu<\/td>\n191<\/td>\n501,542,5…<\/td>\n<\/tr>\n
2. k\u00a0nedokon\u010denej v\u00fdrobe<\/td>\n192<\/td>\n611<\/td>\n<\/tr>\n
3. k\u00a0polotovarom vlastnej v\u00fdroby<\/td>\n193<\/td>\n612<\/td>\n<\/tr>\n
4. k\u00a0v\u00fdrobkom<\/td>\n194<\/td>\n613<\/td>\n<\/tr>\n
5. k\u00a0zvierat\u00e1m<\/td>\n195<\/td>\n614<\/td>\n<\/tr>\n
6. k tovaru<\/td>\n196<\/td>\n504,543,5…<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek z\u00a0d\u00f4vodu \u00fapln\u00e9ho alebo \u010diasto\u010dn\u00e9ho z\u00e1niku opodstatnen\u00e9ho predpokladu trvania zn\u00ed\u017eenia hodnoty z\u00e1sob<\/u> \u00fa\u010dtujeme v\u00a0zaniknutej sume na \u0165archu vecne pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtovej skupiny 19 \u2013 Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m<\/strong> so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v\u00a0prospech \u00fa\u010dtu 505 \u2013 Tvorba a\u00a0z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k\u00a0z\u00e1sob\u00e1m<\/strong> alebo v\u00a0prospech pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtovej skupiny 61 \u2013 Zmena vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob<\/strong>. K\u00a0tomuto doch\u00e1dza vtedy, ak zanikla pr\u00ed\u010dina nadbyto\u010dnosti z\u00e1sob, pr\u00edpadne sa dosiahla \u00faspora n\u00e1kladov na dokon\u010denie v\u00fdrobkov oproti predpokladan\u00fdm n\u00e1kladom, teda sa predpokladan\u00e9 zn\u00ed\u017eenie \u00fa\u017eitkovej hodnoty z\u00e1sob nepotvrdilo.<\/p>\n\n\n\n\n\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. k\u00a0materi\u00e1lu a\u00a0tovaru<\/td>\n191,196<\/td>\n505<\/td>\n<\/tr>\n
2. k\u00a0z\u00e1sob\u00e1m vlastnej v\u00fdroby<\/td>\n192,193,<\/p>\n

194,195<\/td>\n

611,612,<\/p>\n

613,614<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pr\u00edklad: Opravn\u00e1 polo\u017eka k tovaru ku d\u0148u zostavenia \u00fa\u010dtovnej z\u00e1vierky<\/strong><\/p>\n

\u00da\u010dtovn\u00e1 jednotka m\u00e1 na sklade tovar, ktor\u00e9ho obstar\u00e1vacia cena celkom za\u00fa\u010dtovan\u00e1 na \u00fa\u010dte 132 \u2013 Tovar na sklade a v predajniach je vo v\u00fd\u0161ke 12 000 \u20ac (\u00fa\u010dtovn\u00e1 hodnota z\u00e1sob), predajn\u00e1 cena bola stanoven\u00e1 vo v\u00fd\u0161ke 15 000 \u20ac.
\nIde o tovar, ktor\u00e9mu o p\u00e1r mesiacov kon\u010d\u00ed z\u00e1ru\u010dn\u00e1 doba, predpokladajme, \u017ee sa bude pred\u00e1va\u0165 za cenu ni\u017e\u0161iu, ako je jeho \u00fa\u010dtovn\u00e1 hodnota, pri\u010dom nedoch\u00e1dza k definit\u00edvnemu zn\u00ed\u017eeniu ocenenia.
\nJe predpoklad, \u017ee predajn\u00e1 cena bude vo v\u00fd\u0161ke 11 000 \u20ac, n\u00e1klady na predaj vo v\u00fd\u0161ke 600 \u20ac, to znamen\u00e1, \u017ee \u010dist\u00e1 realiza\u010dn\u00e1 hodnota z\u00e1sob je vo v\u00fd\u0161ke 10 400 \u20ac.<\/p>\n

OP = \u00fa\u010dtovn\u00e1 hodnota z\u00e1sob \u2013 \u010dist\u00e1 realiza\u010dn\u00e1 hodnota z\u00e1sob
\nOP = 12 000 \u2013 10 400 = 1 600<\/strong> \u20ac.<\/p>\n

\u00da\u010dtovn\u00e1 jednotka mus\u00ed vytvori\u0165 opravn\u00fa polo\u017eku k tovaru vo v\u00fd\u0161ke 1 600 \u20ac.<\/p>\n\n\n\n\n\n
\u00da\u010dtovn\u00e9 s\u00favz\u0165a\u017enosti: <\/strong><\/td>\nSuma<\/strong><\/td>\nMD<\/strong><\/td>\nDal<\/strong><\/td>\n<\/tr>\n
1.<\/td>\nTvorba opravnej polo\u017eky k tovaru<\/td>\n1 600 \u20ac<\/td>\n505<\/td>\n196<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Predaj tovaru v nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed<\/strong><\/p>\n

Ak \u00fa\u010dtovn\u00e1 jednotka pred\u00e1 tovar za predajn\u00fa cenu, ku ktor\u00e9mu bola vytvoren\u00e1 opravn\u00e1 polo\u017eka, mus\u00ed najsk\u00f4r z\u00fa\u010dtova\u0165 opravn\u00fa polo\u017eku<\/strong> a a\u017e potom bude \u00fa\u010dtova\u0165 o predaji tovaru.<\/p>\n\n\n\n\n\n\n\n\n
\u00da\u010dtovn\u00e9 s\u00favz\u0165a\u017enosti: <\/strong><\/td>\nSuma<\/strong><\/td>\nMD<\/strong><\/td>\nDal<\/strong><\/td>\n<\/tr>\n<\/thead>\n
1.<\/td>\nZ\u00fa\u010dtovanie opravnej polo\u017eky z d\u00f4vodu predaja tovaru (po z\u00fa\u010dtovan\u00ed OP do\u0161lo k zn\u00ed\u017eeniu hodnoty z\u00e1sob)<\/td>\n\u20021 600 \u20ac<\/td>\n196<\/td>\n132<\/td>\n<\/tr>\n
2.<\/td>\nTr\u017eba z predaja tovaru<\/td>\n11 000 \u20ac<\/td>\n211<\/td>\n604<\/td>\n<\/tr>\n
3.<\/td>\nN\u00e1klady spojen\u00e9 s predajom tovaru (prov\u00edzia za sprostredkovanie predaja tovaru)<\/td>\n\u2002\u2002 600 \u20ac<\/td>\n518<\/td>\n211<\/td>\n<\/tr>\n
4.<\/td>\n\u00dabytok predan\u00e9ho tovaru v obstar\u00e1vacej cene po zoh\u013eadnen\u00ed opravnej polo\u017eky (OC \u2013 OP = 12 000 \u2013 1 600)<\/td>\n10 400 \u20ac<\/td>\n504<\/td>\n132<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bc. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"

Opravn\u00e1 polo\u017eka k\u00a0z\u00e1sob\u00e1m sa pod\u013ea \u00a7 18 ods. 5 opatrenia \u010d. 23054\/2002-92 o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0podvojnom \u00fa\u010dtovn\u00edctve tvor\u00ed, ak je opodstatnen\u00e9 predpoklada\u0165, \u017ee bud\u00face ekonomick\u00e9 \u00fa\u017eitky z\u00a0tohto majetku s\u00fa ni\u017e\u0161ie ako ich ocenenie v\u00a0\u00fa\u010dtovn\u00edctve. Opravn\u00e1 polo\u017eka sa vytv\u00e1ra pod\u013ea \u00a7 23 ods. 1 tohto opatrenia. Ak sa pri inventariz\u00e1cii zist\u00ed, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-205","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\nOpravn\u00e9 polo\u017eky k z\u00e1sob\u00e1m. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/opravne-polozky-k-zasobam\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opravn\u00e9 polo\u017eky k z\u00e1sob\u00e1m. -\" \/>\n<meta property=\"og:description\" content=\"Opravn\u00e1 polo\u017eka k\u00a0z\u00e1sob\u00e1m sa pod\u013ea \u00a7 18 ods. 5 opatrenia \u010d. 23054\/2002-92 o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0podvojnom \u00fa\u010dtovn\u00edctve tvor\u00ed, ak je opodstatnen\u00e9 predpoklada\u0165, \u017ee bud\u00face ekonomick\u00e9 \u00fa\u017eitky z\u00a0tohto majetku s\u00fa ni\u017e\u0161ie ako ich ocenenie v\u00a0\u00fa\u010dtovn\u00edctve. 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