"2" . . . . . "Z\u00E1kladem dan\u011B u poplatn\u00EDk\u016F, kte\u0159\u00ED \u00FA\u010Dtuj\u00ED v soustav\u011B podvojn\u00E9ho \u00FA\u010Detnictv\u00ED,20<>) je hospod\u00E1\u0159sk\u00FD v\u00FDsledek (zisk nebo ztr\u00E1ta) a u poplatn\u00EDk\u016F, kte\u0159\u00ED \u00FA\u010Dtuj\u00ED v soustav\u011B jednoduch\u00E9ho \u00FA\u010Detnictv\u00ED,20<>) rozd\u00EDl mezi p\u0159\u00EDjmy a v\u00FDdaji." . "23/2" .