. "RIV/61989100:27510/10:86076300!RIV11-MSM-27510___" . "\u00DA\u010Dtov\u00E1 t\u0159\u00EDda 7 - Z\u00E1v\u011Brkov\u00E9 a podrozvahov\u00E9 \u00FA\u010Dty"@cs . "294093" . "\u00DA\u010Dtov\u00E1 t\u0159\u00EDda 7 - Z\u00E1v\u011Brkov\u00E9 a podrozvahov\u00E9 \u00FA\u010Dty" . . "[376CB2BCAA55]" . "\u00DA\u010Dtov\u00E1 t\u0159\u00EDda 7 - Z\u00E1v\u011Brkov\u00E9 a podrozvahov\u00E9 \u00FA\u010Dty" . . . . . . "Kraj\u010Dov\u00E1, Ji\u0159ina" . "Meritum: \u00DA\u010Detn\u00ED souvzta\u017Enosti 2010-2011" . . . "Tato kapitola se zam\u011B\u0159uje na \u00FA\u010Dtovou t\u0159\u00EDdu 7, kde se \u00FA\u010Dtuje otev\u0159en\u00ED (\u00FA\u010Det 701 - po\u010D\u00E1te\u010Dn\u00ED \u00FA\u010Det rozv\u00E1\u017En\u00FD) a uzav\u0159en\u00ED \u00FA\u010Detn\u00EDch knih (\u00FA\u010Det 702 - kone\u010Dn\u00FD \u00FA\u010Det rozv\u00E1\u017En\u00FD a \u00FA\u010Det 710 - \u00FA\u010Det zisk\u016F a ztr\u00E1t). V t\u00E9to kapitole je d\u00E1le uvedeno \u00FA\u010Dtov\u00E1n\u00ED rozd\u011Blov\u00E1n\u00ED v\u00FDsledku hospoda\u0159en\u00ED. V \u00FA\u010Dtov\u00E9 t\u0159\u00EDd\u011B 7 se zachycuj\u00ED i operace na podrozvahov\u00FDch \u00FA\u010Dtech." . . "Accounting class, account, initial account balance sheet, final account balance sheet, profit and loss account, profit sharing."@en . . "5"^^ . "1"^^ . . "326"^^ . "V" . "1"^^ . "Tato kapitola se zam\u011B\u0159uje na \u00FA\u010Dtovou t\u0159\u00EDdu 7, kde se \u00FA\u010Dtuje otev\u0159en\u00ED (\u00FA\u010Det 701 - po\u010D\u00E1te\u010Dn\u00ED \u00FA\u010Det rozv\u00E1\u017En\u00FD) a uzav\u0159en\u00ED \u00FA\u010Detn\u00EDch knih (\u00FA\u010Det 702 - kone\u010Dn\u00FD \u00FA\u010Det rozv\u00E1\u017En\u00FD a \u00FA\u010Det 710 - \u00FA\u010Det zisk\u016F a ztr\u00E1t). V t\u00E9to kapitole je d\u00E1le uvedeno \u00FA\u010Dtov\u00E1n\u00ED rozd\u011Blov\u00E1n\u00ED v\u00FDsledku hospoda\u0159en\u00ED. V \u00FA\u010Dtov\u00E9 t\u0159\u00EDd\u011B 7 se zachycuj\u00ED i operace na podrozvahov\u00FDch \u00FA\u010Dtech."@cs . "1" . "978-80-7357-538-0" . "Closing balance sheet account, Profit and loss account, Off-balance assets"@en . "\u00DA\u010Dtov\u00E1 t\u0159\u00EDda 7 - Z\u00E1v\u011Brkov\u00E9 a podrozvahov\u00E9 \u00FA\u010Dty"@cs . "Praha" . "This chapter is focused on the accounting class 7 where opening of account books is charged on the account 701 - Initial account balance sheet and closing is charged on the account 702 - Final account balance sheet and on the account 710 - Profit and loss account. This section further specifies the distribution of accounting profit. In the accounting class 7 are recorded also off balance sheet transactions."@en . . "27510" . . "Wolters Kluwer" . . "RIV/61989100:27510/10:86076300" . . "Closing balance sheet account, Profit and loss account, Off-balance assets"@en . .