{"text_format":"2","workbook":"xls","n_sheets":3,"sheets":["Pr.č.1","Pr.č.2","List3"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Pr.č.1","index":0,"n_rows":27,"n_cols":11,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,0,0,8],[2,0,3,0],[2,1,3,1],[2,2,2,3]],"flags":["formulas_cached_only"]}
["OPOTREBENIE DLHODOBÉHO MAJETKU v NAOMI s.r.o.  v roku 2011"]
[]
["Účet","Druh majetku","Odpisovanie",null,"Dátum","Vstupná","Oprávky k","Odpis za","Oprávky k","Koef. opotr.v %","Koef. opotr.v %"]
[null,null,"Doba","Met","zaradenia","cena","2011-01-01",2011,"2011-12-31","k 01.01.2011","k 31.12.2011"]
["013/001","Softvér",4,"R",2010,12263,6131.5]
["013","Spolu","x","x","x",12263,6131.5]
["014/001","Oceniteľné práva - know-how",4,"R",2009,16250,12187.5]
["014","Spolu","x","x","x",16250,12187.5]
["021/001","Administratívna budova",20,"Z",1996,295000,231000]
["021","Spolu","x","x","x",295000,231000]
["022/001","Chladiace zariadenie",12,"Z",2005,3672,1802]
["022/002","Osobné motorové vozidlo OPEL",4,"Z",2009,13220,6138]
["022/003","Vysokozdvižný vozík",6,"R",2008,8824,4412]
["022/004","Univerzálny nakladač",6,"R",2011,12400,0]
["022/005","Výrobná linka",6,"Z",2011,92200,0]
["022","Spolu","x","x","x",130316,12352]
[null,"Celkom","x","x","x",453829,261671]
[]
[]
[]
[null,"Vypočítajte:"]
[null,"1. výšku daňových odpisov za rok 2011"]
[null,"2. výšku oprávok k 31. 12. 2011"]
[null,"3. koeficient opotrebenia dlhodobého majetku podľa jednotlivých druhov majetku  k 01. 01. 2011 a k 31. 12. 2011"]
[null,"4. koeficient opotrebovania dlhodobého majetku podľa jednotlivých účtov k 01. 01. 2011 a k 31. 12. 2011"]
[null,"5. výsledky spracujte do tabuľky a ekonomicky interpretujte"]
[null,"6. graficky znázornite výšku opotrebovania na začiatku a na konci účtovného obdobia"]

{"sheet":"Pr.č.2","index":1,"n_rows":26,"n_cols":6,"rows_kept":26,"cut":false,"hidden":false,"merged":[[2,0,2,8],[5,0,6,0],[5,1,6,1],[5,4,6,4],[13,0,13,7],[20,4,20,5]],"flags":["formulas_cached_only"]}
[]
["Úloha č. 7"]
["Firma Maturita, s. r. o.  má v evidencii tento dlhodobý majetok:"]
[]
["Opotrebenie dlhodobého majetku v roku 2011"]
["Účet","Druh majetku ","Rok ","Skupina /","OC","Oprávky "]
[null,null,"zaradenia ","Metóda",null,"k 01.01.2011"]
["014","Oceniteľné práva",2009,"1/R",8500,4250]
["021","Stavby",2003,"4/R",25000,10000]
["022/1","Rezací  stroj",2007,"2/Z",9540,6770]
["022/2","Počítač",2010,"1/Z",1820,455]
["022","SHV spolu","x","x",11360,7225]
[null,"CELKOM","x","x",44860,21475]
[]
["Úlohy:"]
[]
["1. Vypočítajte výšku odpisov za rok 2011 a oprávky k 31. 12. 2011 za všetky druhy dlhodobého majetku."]
["2. Vypočítajte koeficient opotrebenia dlhodobého majetku k 1.1.2011 a k 31. 12. 2011 v %, údaje zaokrúhlite na 2 des. miesta."]
["3. Zostavte graf opotrebenia dlhodobého majetku k 31. 12. 2011, kde porovnáte obstarávaciu cenu a oprávky."]
[]
[null,null,"Odpisová ","Počet rokov","Koeficienty"]
[null,null,"skupina","odpisovania","1. rok","ďalšie roky"]
[null,null,"1. ",4,4,5]
[null,null,"2.",6,6,7]
[null,null,"3. ",12,12,13]
[null,null,"4. ",20,20,21]

{"sheet":"List3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}