{"id":5523,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/odpis-zrych\/"},"modified":"2021-02-26T09:53:23","modified_gmt":"2021-02-26T09:53:23","slug":"db","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/db\/","title":{"rendered":"ODPIS.ZRYCH"},"content":{"rendered":"

Pou\u017eit\u00ed funkce pro v\u00fdpo\u010det zrychlen\u00e9ho odpisu<\/h2>\n

Funkce pro v\u00fdpo\u010det zrychlen\u00e9ho odpisu v MS Excelu a Google Tabulk\u00e1ch umo\u017e\u0148uje u\u017eivatel\u016fm vypo\u010d\u00edtat odpis majetku po dobu jeho u\u017eite\u010dn\u00e9 \u017eivotnosti pomoc\u00ed metody zrychlen\u00e9ho odpisu. Tato metoda p\u0159edpokl\u00e1d\u00e1, \u017ee odpisov\u00e9 n\u00e1klady jsou vy\u0161\u0161\u00ed v prvn\u00edch letech \u017eivotnosti majetku a postupn\u011b se sni\u017euj\u00ed.<\/p>\n

Syntaxe funkce<\/h2>\n
  DB(n\u00e1klady, zbytkov\u00e1_hodnota, \u017eivotnost, perioda, [m\u011bs\u00edc]) <\/code> <\/pre>\n
    \n
  • n\u00e1klady<\/strong> – po\u0159izovac\u00ed cena majetku.<\/li>\n
  • zbytkov\u00e1_hodnota<\/strong> – hodnota, kter\u00e1 z\u016fstane po uplynut\u00ed u\u017eite\u010dn\u00e9 \u017eivotnosti majetku.<\/li>\n
  • \u017eivotnost<\/strong> – doba, po kterou se majetek odepisuje, obvykle vyj\u00e1d\u0159ena v letech.<\/li>\n
  • perioda<\/strong> – obdob\u00ed, pro kter\u00e9 se vypo\u010d\u00edt\u00e1 odpis.<\/li>\n
  • m\u011bs\u00edc<\/strong> – voliteln\u00fd argument, kter\u00fd ud\u00e1v\u00e1 po\u010det m\u011bs\u00edc\u016f v prvn\u00edm roce. Pokud nen\u00ed zad\u00e1n, p\u0159edpokl\u00e1d\u00e1 se, \u017ee je to 12.<\/li>\n<\/ul>\n
    Praktick\u00e9 pou\u017eit\u00ed funkce<\/h2>\n
    D\u00e1le jsou uvedeny dva praktick\u00e9 p\u0159\u00edklady, kter\u00e9 ukazuj\u00ed, jak m\u016f\u017ee b\u00fdt funkce u\u017eite\u010dn\u00e1 v re\u00e1ln\u00fdch situac\u00edch:<\/p>\n
    1. V\u00fdpo\u010det odpisu pro firemn\u00ed vozidlo<\/h2>\n
    P\u0159edstavte si, \u017ee firma zakoupila vozidlo za 1 000 000 K\u010d s o\u010dek\u00e1vanou zbytkovou hodnotou 200 000 K\u010d a u\u017eite\u010dnou \u017eivotnost\u00ed 5 let. Chceme vypo\u010d\u00edtat odpis pro prvn\u00ed rok.<\/p>\n
      =ODPIS.ZRYCH(1000000, 200000, 5, 1) <\/code> <\/pre>\n
    Tento p\u0159\u00edklad vr\u00e1t\u00ed v\u00fd\u0161i odpisu pro prvn\u00ed rok pou\u017e\u00edv\u00e1n\u00ed vozidla metodou zrychlen\u00e9ho odpisu.<\/p>\n
    2. Odpis vybaven\u00ed s neobvyklou d\u00e9lkou prvn\u00edho odpisov\u00e9ho obdob\u00ed<\/h2>\n
    P\u0159edpokl\u00e1dejme, \u017ee bylo zakoupeno vybaven\u00ed za 500 000 K\u010d, jeho\u017e zbytkov\u00e1 hodnota bude po 10 letech 50 000 K\u010d. Prvn\u00ed odpisov\u00e9 obdob\u00ed je 8 m\u011bs\u00edc\u016f. V\u00fdpo\u010det odpisu pro tuto prvn\u00ed zkr\u00e1cenou periodu:<\/p>\n
      =ODPIS.ZRYCH(500000, 50000, 10, 1, 8) <\/code> <\/pre>\n
    Zde funkce spo\u010d\u00edt\u00e1 odpis pro prvn\u00edch 8 m\u011bs\u00edc\u016f prvn\u00edho roku.<\/p>\n
    Obecn\u011b je tato funkce velmi u\u017eite\u010dn\u00e1 pro firmy a podniky, kter\u00e9 pot\u0159ebuj\u00ed z d\u016fvod\u016f \u00fa\u010detnictv\u00ed a dan\u00ed pravideln\u011b vypo\u010d\u00edt\u00e1vat odpisy sv\u00e9ho dlouhodob\u00e9ho majetku. Pou\u017eit\u00ed funkc\u00ed, jak je uk\u00e1z\u00e1no v p\u0159\u00edkladech, pom\u00e1h\u00e1 udr\u017eet p\u0159esnost finan\u010dn\u00edch v\u00fdkaz\u016f a pl\u00e1nov\u00e1n\u00ed rozpo\u010dtu.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed odpis aktiva za\u00a0ur\u010dit\u00e9 obdob\u00ed pomoc\u00ed degresivn\u00ed metody odpisu s\u00a0pevn\u00fdm z\u016fstatkem<\/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-5523","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce DB (ODPIS.ZRYCH) v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije DB (ODPIS.ZRYCH) u Excelu i Google tablicama. 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