{"id":5805,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/odpis-lin\/"},"modified":"2021-02-26T10:03:19","modified_gmt":"2021-02-26T10:03:19","slug":"sln","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/sln\/","title":{"rendered":"ODPIS.LIN"},"content":{"rendered":"

\u00davod do funkc\u00ed pro v\u00fdpo\u010det odpis\u016f<\/h2>\n

V oblasti finan\u010dn\u00edho \u00fa\u010detnictv\u00ed a spr\u00e1vy aktiv je esenci\u00e1ln\u00ed spr\u00e1vn\u011b vypo\u010d\u00edtat odpisy. Jak v MS Excel, tak v Google Sheets jsou k dispozici r\u016fzn\u00e9 funkce ur\u010den\u00e9 pro tento \u00fa\u010del. Jednou z nich je funkce SLN, v \u010desk\u00fdch verz\u00edch t\u011bchto program\u016f ozna\u010dovan\u00e1 jako ODPIS.LIN. Tato funkce je vyu\u017e\u00edv\u00e1na pro v\u00fdpo\u010det rovnom\u011brn\u00e9ho odpisu majetku za ka\u017ed\u00e9 \u00fa\u010detn\u00ed obdob\u00ed.<\/p>\n

Syntaxe a pou\u017eit\u00ed funkce ODPIS.LIN<\/h2>\n

Syntaxe funkce ODPIS.LIN je n\u00e1sleduj\u00edc\u00ed:<\/p>\n

ODPIS.LIN(p\u016fvodn\u00ed_cena, zbytekov\u00e1_cena, doba_\u017eivotnosti)<\/code><\/pre>\n
    \n
  • p\u016fvodn\u00ed_cena<\/b> \u2013 n\u00e1kupn\u00ed cena aktiva.<\/li>\n
  • zbytekov\u00e1_cena<\/b> \u2013 odhadovan\u00e1 hodnota aktiva na konci jeho u\u017eitkov\u00e9 doby.<\/li>\n
  • doba_\u017eivotnosti<\/b> \u2013 d\u00e9lka doby, b\u011bhem kter\u00e9 bude majetek odpisov\u00e1n, typicky v roc\u00edch.<\/li>\n<\/ul>\n
    Zde uvedu praktick\u00fd p\u0159\u00edklad pou\u017eit\u00ed funkce:<\/p>\n
    =ODPIS.LIN(100000, 10000, 5)<\/code><\/pre>\n
    Tento v\u00fdpo\u010det ur\u010d\u00ed ro\u010dn\u00ed odpis majetku p\u016fvodn\u011b zakoupen\u00e9ho za 100000 s kone\u010dnou hodnotou 10000 a p\u0159edpokl\u00e1danou \u017eivotnost\u00ed 5 let.<\/p>\n
    P\u0159\u00edklady vyu\u017eit\u00ed v praxi<\/h2>\n
    P\u0159\u00edklad 1: V\u00fdpo\u010det ro\u010dn\u00edho odpisu<\/h3>\n
    P\u0159edstavte si, \u017ee spravujete majetek pro firmu a pot\u0159ebujete ur\u010dit odpisy pro po\u010d\u00edta\u010de zakoupen\u00e9 za 50000 s hodnotou 10000 po p\u011bti letech pou\u017e\u00edv\u00e1n\u00ed. Aplikac\u00ed funkce ODPIS.LIN z\u00edsk\u00e1te n\u00e1sleduj\u00edc\u00ed v\u00fdsledek:<\/p>\n
    =ODPIS.LIN(50000, 10000, 5)<\/code><\/pre>\n
    Ro\u010dn\u00ed odpis tedy \u010din\u00ed 8000.<\/p>\n
    P\u0159\u00edklad 2: Pl\u00e1nov\u00e1n\u00ed rozpo\u010dtu pro nov\u00e9 vybaven\u00ed<\/h3>\n
    Firma se chyst\u00e1 roz\u0161\u00ed\u0159it a pot\u0159ebuje investovat do nov\u00fdch stroj\u016f, kter\u00e9 stoj\u00ed 120000 s p\u0159edpokl\u00e1danou \u017eivotnost\u00ed 10 let a kone\u010dnou hodnotou 20000. Pomoc\u00ed funkce ODPIS.LIN vypo\u010d\u00edt\u00e1te ro\u010dn\u00ed odpisy:<\/p>\n
    =ODPIS.LIN(120000, 20000, 10)<\/code><\/pre>\n
    Tento p\u0159\u00edklad ukazuje ro\u010dn\u00ed odpis 10000, co\u017e je kl\u00ed\u010dov\u00e9 pro efektivn\u00ed finan\u010dn\u00ed pl\u00e1nov\u00e1n\u00ed a rozpo\u010dtov\u00e1n\u00ed.<\/p>\n
    Z\u00e1v\u011br<\/h2>\n
    Funkce ODPIS.LIN je u\u017eite\u010dn\u00fdm n\u00e1strojem pro spr\u00e1vu majetku a \u00fa\u010detn\u00ed odpisov\u00e1n\u00ed b\u011bhem jeho \u017eivotnosti. S jej\u00ed pomoc\u00ed mohou \u00fa\u010detn\u00ed a finan\u010dn\u00ed mana\u017ee\u0159i efektivn\u011b spravovat a pl\u00e1novat n\u00e1klady spojen\u00e9 s majetkem, co\u017e p\u0159in\u00e1\u0161\u00ed zna\u010dnou \u00falevu p\u0159i spr\u00e1v\u011b finan\u010dn\u00edch a majetkov\u00fdch operac\u00ed v podnic\u00edch r\u016fzn\u00fdch velikost\u00ed a odv\u011btv\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed line\u00e1rn\u00ed odpis aktiva pro\u00a0jedno 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-5805","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce SLN (ODPIS.LIN) v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije SLN (ODPIS.LIN) u Excelu i Google tablicama. 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