{"id":5419,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/amorlinc\/"},"modified":"2021-02-26T09:49:46","modified_gmt":"2021-02-26T09:49:46","slug":"amorlinc","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/amorlinc\/","title":{"rendered":"AMORLINC"},"content":{"rendered":"

Princip a syntaxe zvolen\u00e9 finan\u010dn\u00ed funkce<\/h2>\n

Ve sv\u011bt\u011b tabulkov\u00fdch aplikac\u00ed, jak\u00fdmi jsou MS Excel nebo Google Tabulky, existuj\u00ed r\u016fzn\u00e9 finan\u010dn\u00ed funkce ur\u010den\u00e9 k v\u00fdpo\u010dt\u016fm souvisej\u00edc\u00edch s amortizac\u00ed. Jednou z t\u011bchto funkc\u00ed je AMORLINC<\/code>, kter\u00e1 se pou\u017e\u00edv\u00e1 k v\u00fdpo\u010dtu line\u00e1rn\u00ed amortizace majetku v dan\u00e9m obdob\u00ed, p\u0159i\u010dem\u017e bere v \u00favahu po\u0159izovac\u00ed hodnotu, dobu amortizace, po\u0159izovac\u00ed obdob\u00ed, obdob\u00ed pro v\u00fdpo\u010det a n\u011bkolik dal\u0161\u00edch parametr\u016f.<\/p>\n

Syntaxe funkce vypad\u00e1 n\u00e1sledovn\u011b:<\/strong><\/p>\n

 AMORLINC(po\u0159izovac\u00ed_cena, po\u0159izovac\u00ed_datum, prvn\u00ed_obdob\u00ed, amortizace, obdob\u00ed, metoda)<\/code> <\/pre>\n
    \n
  • po\u0159izovac\u00ed_cena<\/strong> – Po\u010d\u00e1te\u010dn\u00ed cena aktiva.<\/li>\n
  • po\u0159izovac\u00ed_datum<\/strong> – Datum, kdy bylo aktivum po\u0159\u00edzeno.<\/li>\n
  • prvn\u00ed_obdob\u00ed<\/strong> – Datum, kdy kon\u010d\u00ed prvn\u00ed obdob\u00ed pro v\u00fdpo\u010det amortizace.<\/li>\n
  • amortizace<\/strong> – Ro\u010dn\u00ed amortiza\u010dn\u00ed n\u00e1klady.<\/li>\n
  • obdob\u00ed<\/strong> – Obdob\u00ed, pro kter\u00e9 se v\u00fdpo\u010det prov\u00e1d\u00ed.<\/li>\n
  • metoda<\/strong> – Nepovinn\u00fd parametr, nab\u00fdv\u00e1 hodnoty 0 nebo 1. Hodnota 1 znamen\u00e1 pou\u017eit\u00ed kr\u00e1tk\u00e9ho po\u010d\u00edtac\u00edho obdob\u00ed pro prvn\u00ed rok. V\u00fdchoz\u00ed hodnota je 0.<\/li>\n<\/ul>\n
    P\u0159\u00edklady vyu\u017eit\u00ed ve finan\u010dn\u00ed anal\u00fdze<\/h2>\n
    N\u00e1sleduj\u00ed dva praktick\u00e9 p\u0159\u00edklady, kter\u00e9 ilustruj\u00ed mo\u017enosti vyu\u017eit\u00ed t\u00e9to funkce.<\/p>\n
    P\u0159\u00edklad 1: V\u00fdpo\u010det amortizace za prvn\u00ed obdob\u00ed<\/h3>\n
    P\u0159edstavme si, \u017ee firma po\u0159\u00eddila software za 20 000 K\u010d dne 1. ledna 2021. Amortizace software je pl\u00e1nov\u00e1na na 5 let (amortizace 4000 K\u010d ro\u010dn\u011b). Chceme vypo\u010d\u00edtat amortizaci k 31. b\u0159eznu 2021.<\/p>\n
     =AMORLINC(20000, \"2021-01-01\", \"2021-03-31\", 4000, 1)<\/code> <\/pre>\n
    V\u00fdsledkem bude hodnota amortizace za prvn\u00ed kvart\u00e1l roku 2021. P\u0159esn\u00e1 \u010d\u00edseln\u00e1 hodnota z\u00e1vis\u00ed na intern\u00edch zaokrouhlovac\u00edch pravidlech pou\u017eit\u00e9ho tabulkov\u00e9ho n\u00e1stroje.<\/p>\n
    P\u0159\u00edklad 2: V\u00fdpo\u010det amortizace pro pozd\u011bj\u0161\u00ed obdob\u00ed<\/h3>\n
    Pokra\u010dujme s p\u0159\u00edkladem v\u00fd\u0161e, te\u010f ale chceme zjistit amortizaci za cel\u00fd rok 2022.<\/p>\n
     =AMORLINC(20000, \"2021-01-01\", \"2021-12-31\", 4000, 2)<\/code> <\/pre>\n
    Tato formule vr\u00e1t\u00ed hodnotu amortizace za cel\u00fd druh\u00fd rok amortizace. P\u0159i zad\u00e1n\u00ed korektn\u00edch \u00fadaj\u016f by m\u011blo doj\u00edt k postupn\u00e9mu sn\u00ed\u017een\u00ed po\u0159izovac\u00ed ceny a souvisej\u00edc\u00ed amortizace.<\/p>\n
    Z\u00e1v\u011brem<\/h2>\n
    Funkce AMORLINC<\/code> umo\u017e\u0148uje u\u017eivatel\u016fm Excelu a Google Tabulek efektivn\u011b vyu\u017e\u00edt metody line\u00e1rn\u00ed amortizace pro jejich finan\u010dn\u00ed anal\u00fdzy, podporuje l\u00e9pe informovan\u00e9 finan\u010dn\u00ed rozhodov\u00e1n\u00ed a pom\u016f\u017ee s intern\u00edmi \u00fa\u010detn\u00edmi procesy. V praktick\u00fdch p\u0159\u00edkladech jsme vid\u011bli, jak je mo\u017en\u00e9 funkci aplikovat pro r\u016fzn\u00e9 \u00fa\u010detn\u00ed obdob\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed odpis za\u00a0ka\u017ed\u00e9 \u00fa\u010detn\u00ed obdob\u00ed<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[283],"tags":[],"class_list":["post-5419","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce AMORLINC v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije AMORLINC u Excelu i Google tablicama. 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