{"id":5871,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/odpis-za-int\/"},"modified":"2021-02-26T10:05:48","modified_gmt":"2021-02-26T10:05:48","slug":"vdb","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/vdb\/","title":{"rendered":"ODPIS.ZA.INT"},"content":{"rendered":"

Funkce ODPIS.ZA.INT (anglicky VDB) dostupn\u00e1 v Microsoft Excel a Google Sheets umo\u017e\u0148uje v\u00fdpo\u010det odpisu majetku za \u010d\u00e1st obdob\u00ed s vyu\u017eit\u00edm metody klesaj\u00edc\u00edho z\u016fstatkov\u00e9ho odpisu, nebo jin\u00e9 metody postupn\u011b sni\u017euj\u00edc\u00edch odpisy. Je to kl\u00ed\u010dov\u00fd n\u00e1stroj pro \u00fa\u010detn\u00ed a finan\u010dn\u00ed management, proto\u017ee umo\u017e\u0148uje p\u0159esn\u011bji zahrnout n\u00e1klady na opot\u0159eben\u00ed majetku v pr\u016fb\u011bhu \u010dasu.<\/p>\n

Syntaxe a pou\u017eit\u00ed<\/h2>\n

Syntaxe funkce ve slu\u017eb\u00e1ch Excel a Google Sheets je n\u00e1sleduj\u00edc\u00ed:<\/p>\n

ODPIS.ZA.INT(cena_poc, cena_vypr, zivot, zac_obd, kon_obd, faktor, metoda)<\/code><\/pre>\n
    \n
  • cena_poc<\/strong> – Po\u0159izovac\u00ed cena majetku.<\/li>\n
  • cena_vypr<\/strong> – Likvida\u010dn\u00ed cena majetku na konci jeho \u017eivotnosti.<\/li>\n
  • zivot<\/strong> – D\u00e9lka \u017eivotnosti majetku, obvykle ud\u00e1van\u00e1 v letech.<\/li>\n
  • zac_obd<\/strong> – Za\u010d\u00e1tek obdob\u00ed, pro kter\u00e9 se odpis po\u010d\u00edt\u00e1.<\/li>\n
  • kon_obd<\/strong> – Konec obdob\u00ed, pro kter\u00e9 se odpis po\u010d\u00edt\u00e1.<\/li>\n
  • faktor<\/strong> – Faktor klesaj\u00edc\u00edho z\u016fstatku. Standardn\u011b se pou\u017e\u00edv\u00e1 dvojn\u00e1sobn\u00fd klesaj\u00edc\u00ed z\u016fstatek, pokud nen\u00ed uvedeno jinak.<\/li>\n
  • metoda<\/strong> – Logick\u00e1 hodnota ur\u010duj\u00edc\u00ed metodu odpisov\u00e1n\u00ed: TRUE pro p\u0159echod na line\u00e1rn\u00ed odpis, FALSE pro pou\u017eit\u00ed pouze klesaj\u00edc\u00edho z\u016fstatku. Implicitn\u00ed hodnota je FALSE.<\/li>\n<\/ul>\n
    P\u0159\u00edklad v\u00fdpo\u010dtu:<\/p>\n
    =ODPIS.ZA.INT(100000, 10000, 5, 1, 1)<\/code><\/pre>\n
    Tento p\u0159\u00edklad vypo\u010d\u00edt\u00e1 odpis za prvn\u00ed rok \u017eivotnosti majetku.<\/p>\n
    P\u0159\u00edklady pou\u017eit\u00ed<\/h2>\n
    Pod\u00edvejme se na n\u011bkolik p\u0159\u00edklad\u016f, kde m\u016f\u017ee b\u00fdt funkce ODPIS.ZA.INT vyu\u017eita:<\/p>\n
    P\u0159\u00edklad 1: V\u00fdpo\u010det ro\u010dn\u00edho odpisu<\/h2>\n
    P\u0159edstavte si, \u017ee firma zakoupila stroj za 450 000 K\u010d s o\u010dek\u00e1vanou \u017eivotnost\u00ed 10 let a likvida\u010dn\u00ed hodnotou 50 000 K\u010d. Firma chce vypo\u010d\u00edtat odpis pro p\u00e1t\u00fd rok u\u017e\u00edv\u00e1n\u00ed tohoto za\u0159\u00edzen\u00ed.<\/p>\n
    =ODPIS.ZA.INT(450000, 50000, 10, 5, 5, 2, TRUE)<\/code><\/pre>\n
    Tento p\u0159\u00edkaz spo\u010dte odpis pro p\u00e1t\u00fd rok, p\u0159i\u010dem\u017e se pou\u017e\u00edv\u00e1 dvojn\u00e1sobn\u00fd klesaj\u00edc\u00ed z\u016fstatek s mo\u017en\u00fdm p\u0159echodem na line\u00e1rn\u00ed odpis, co\u017e je vhodn\u00e9 pro flexibiln\u011bj\u0161\u00ed pl\u00e1nov\u00e1n\u00ed odpis\u016f.<\/p>\n
    P\u0159\u00edklad 2: V\u00fdpo\u010det odpisu za \u010d\u00e1st roku<\/h2>\n
    Jak\u00fd je odpis majetku s po\u0159izovac\u00ed cenou 800 000 K\u010d, \u017eivotnost\u00ed 12 let a likvida\u010dn\u00ed hodnotou 80 000 K\u010d za prvn\u00edch 6 m\u011bs\u00edc\u016f?<\/p>\n
    =ODPIS.ZA.INT(800000, 80000, 12, 0, 0.5, 1.5, FALSE)<\/code><\/pre>\n
    Tato funkce umo\u017e\u0148uje vypo\u010d\u00edtat odpis pro prvn\u00ed polovinu roku s koeficientem 1.5 pro klesaj\u00edc\u00ed z\u016fstatek, co\u017e zpomaluje sni\u017eov\u00e1n\u00ed hodnoty majetku a je vhodn\u00e9 pro p\u0159esn\u011bj\u0161\u00ed odpisov\u00e1n\u00ed v kr\u00e1tk\u00e9m \u010dasov\u00e9m obdob\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed odpis aktiva pro\u00a0ur\u010dit\u00e9 obdob\u00ed nebo \u010d\u00e1st obdob\u00ed pomoc\u00ed degresivn\u00ed metody odpisu<\/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-5871","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije VDB (ODPIS.ZA.INT) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/functiontranslator.com\/cs\/vdb\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Funkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule\" \/>\n<meta property=\"og:description\" content=\"Opis funkcije VDB (ODPIS.ZA.INT) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/functiontranslator.com\/cs\/vdb\/\" \/>\n<meta property=\"og:site_name\" content=\"Function Translator\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-15T13:34:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-26T10:05:48+00:00\" \/>\n<meta name=\"author\" content=\"glavadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Funkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"glavadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/functiontranslator.com\/cs\/vdb\/\",\"url\":\"https:\/\/functiontranslator.com\/cs\/vdb\/\",\"name\":\"Funkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule\",\"isPartOf\":{\"@id\":\"https:\/\/functiontranslator.com\/no\/#website\"},\"datePublished\":\"2025-07-15T13:34:44+00:00\",\"dateModified\":\"2021-02-26T10:05:48+00:00\",\"author\":{\"@id\":\"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389\"},\"description\":\"Opis funkcije VDB (ODPIS.ZA.INT) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.\",\"breadcrumb\":{\"@id\":\"https:\/\/functiontranslator.com\/cs\/vdb\/#breadcrumb\"},\"inLanguage\":\"cs\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/functiontranslator.com\/cs\/vdb\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/functiontranslator.com\/cs\/vdb\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Funkce aplikace Excel\",\"item\":\"https:\/\/functiontranslator.com\/cs\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Finan\u010dn\u00ed\",\"item\":\"https:\/\/functiontranslator.com\/cs\/financni\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ODPIS.ZA.INT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/functiontranslator.com\/no\/#website\",\"url\":\"https:\/\/functiontranslator.com\/no\/\",\"name\":\"Function Translator\",\"description\":\"Excel function translator\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/functiontranslator.com\/no\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"cs\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389\",\"name\":\"glavadmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g\",\"caption\":\"glavadmin\"},\"sameAs\":[\"https:\/\/functiontranslator.com\"],\"url\":\"https:\/\/functiontranslator.com\/cs\/author\/glavadmin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Funkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule","description":"Opis funkcije VDB (ODPIS.ZA.INT) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/functiontranslator.com\/cs\/vdb\/","og_locale":"cs_CZ","og_type":"article","og_title":"Funkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule","og_description":"Opis funkcije VDB (ODPIS.ZA.INT) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.","og_url":"https:\/\/functiontranslator.com\/cs\/vdb\/","og_site_name":"Function Translator","article_published_time":"2025-07-15T13:34:44+00:00","article_modified_time":"2021-02-26T10:05:48+00:00","author":"glavadmin","twitter_card":"summary_large_image","twitter_title":"Funkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule","twitter_misc":{"Napsal(a)":"glavadmin","Odhadovan\u00e1 doba \u010dten\u00ed":"2 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/functiontranslator.com\/cs\/vdb\/","url":"https:\/\/functiontranslator.com\/cs\/vdb\/","name":"Funkce VDB (ODPIS.ZA.INT) v Excelu: jak funguje, primjeri kori\u0161tenja formule","isPartOf":{"@id":"https:\/\/functiontranslator.com\/no\/#website"},"datePublished":"2025-07-15T13:34:44+00:00","dateModified":"2021-02-26T10:05:48+00:00","author":{"@id":"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389"},"description":"Opis funkcije VDB (ODPIS.ZA.INT) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.","breadcrumb":{"@id":"https:\/\/functiontranslator.com\/cs\/vdb\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/functiontranslator.com\/cs\/vdb\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/functiontranslator.com\/cs\/vdb\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Funkce aplikace Excel","item":"https:\/\/functiontranslator.com\/cs\/"},{"@type":"ListItem","position":2,"name":"Finan\u010dn\u00ed","item":"https:\/\/functiontranslator.com\/cs\/financni\/"},{"@type":"ListItem","position":3,"name":"ODPIS.ZA.INT"}]},{"@type":"WebSite","@id":"https:\/\/functiontranslator.com\/no\/#website","url":"https:\/\/functiontranslator.com\/no\/","name":"Function Translator","description":"Excel function translator","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/functiontranslator.com\/no\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389","name":"glavadmin","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g","caption":"glavadmin"},"sameAs":["https:\/\/functiontranslator.com"],"url":"https:\/\/functiontranslator.com\/cs\/author\/glavadmin\/"}]}},"_links":{"self":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts\/5871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/comments?post=5871"}],"version-history":[{"count":2,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts\/5871\/revisions"}],"predecessor-version":[{"id":31005,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts\/5871\/revisions\/31005"}],"wp:attachment":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/media?parent=5871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/categories?post=5871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/tags?post=5871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}