{"id":3120,"date":"2020-10-12T08:25:46","date_gmt":"2020-10-12T06:25:46","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3120"},"modified":"2020-10-03T20:47:08","modified_gmt":"2020-10-03T18:47:08","slug":"co-je-to-ucetni-jednotka","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/","title":{"rendered":"Co je to \u00fa\u010detn\u00ed jednotka a jak\u00e9 jsou jej\u00ed povinnosti?"},"content":{"rendered":"<p><strong>V\u00edte, co je to \u00fa\u010detn\u00ed jednotka? Pokud ne, p\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek, ve kter\u00e9m najdete tak\u00e9 informace o tom, jak se \u010dlen\u00ed a jak\u00e9 m\u00e1 dle z\u00e1kona povinnosti.<\/strong><\/p>\n<h2>Co je to \u00fa\u010detn\u00ed jednotka a jak se \u010dlen\u00ed? <\/h2>\n<p>Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed definuje \u00fa\u010detn\u00ed jednotku jako subjekt, kter\u00fd vede <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/praha\" rel=\"noopener noreferrer\" target=\"_blank\">\u00fa\u010detnictv\u00ed<\/a> v rozsahu, jak\u00e9m mu z\u00e1kon na\u0159izuje <strong>podle kategorie,<\/strong> do n\u00ed\u017e pat\u0159\u00ed.<\/p>\n<p>V praxi se m\u016f\u017eete setkat s n\u00e1sleduj\u00edc\u00edmi:<\/p>\n<ul>\n<li>pr\u00e1vnick\u00e9 osoby se s\u00eddlem v \u010cR,<\/li>\n<li>zahrani\u010dn\u00ed osoby podnikaj\u00edc\u00ed na \u00fazem\u00ed \u010cR nebo zde provozuj\u00edc\u00ed jinou \u010dinnost podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f,<\/li>\n<li>fyzick\u00e9 osoby, zapsan\u00e9 jako podnikatel\u00e9 v obchodn\u00edm rejst\u0159\u00edku,<\/li>\n<li>podnikaj\u00edc\u00ed fyzick\u00e9 osoby, jejich\u017e <strong>obrat <\/strong> p\u0159es\u00e1hl za p\u0159edchoz\u00ed rok \u010d\u00e1stku <strong>25 mil. K\u010d,<\/strong><\/li>\n<li>ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 <strong>se sami rozhodly<\/strong> v\u00e9st \u00fa\u010detnictv\u00ed,<\/li>\n<li>ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 musej\u00ed v\u00e9st \u00fa\u010detnictv\u00ed <strong>dle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu,<\/strong><\/li>\n<li>ostatn\u00ed podnikaj\u00edc\u00ed fyzick\u00e9 osoby, jsou-li z\u00e1rove\u0148 <strong>\u00fa\u010dastn\u00edky sdru\u017een\u00ed bez pr\u00e1vn\u00ed subjektivity<\/strong> podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu, pokud je alespo\u0148 jeden z nich jinou \u00fa\u010detn\u00ed jednotkou v\u00fd\u0161e uv\u00e1d\u011bnou.<\/li>\n<\/ul>\n<p>Od 1. 1. 2016 jsou \u00fa\u010detn\u00ed jednotky d\u00e1le \u010dlen\u011bny na:<\/p>\n<ul>\n<li>mikro,<\/li>\n<li>mal\u00e9,<\/li>\n<li>st\u0159edn\u00ed,<\/li>\n<li>velk\u00e9.<\/li>\n<\/ul>\n<h3>Mikro \u00fa\u010detn\u00ed jednotka <\/h3>\n<p>Mikro \u00fa\u010detn\u00ed jednotkou m\u016f\u017ee b\u00fdt subjekt, kter\u00fd k rozvahov\u00e9mu dni <strong>nep\u0159ekra\u010duje<\/strong> dv\u011b a v\u00edce z n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li>aktiva celkem (tj. jejich \u00farhn zji\u0161t\u011bn\u00fd z <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" rel=\"noopener noreferrer\" target=\"_blank\">rozvahy<\/a>, neupraven\u00fd o odpisy, rezervy a opravn\u00e9 polo\u017eky) do v\u00fd\u0161e <strong>9 000 000 K\u010d,<\/strong><\/li>\n<li>\u010dist\u00fd obrat (jeho ro\u010dn\u00ed \u00fahrn) do v\u00fd\u0161e <strong>18 000 000 K\u010d,<\/strong><\/li>\n<li><strong>10 zam\u011bstnanc\u016f<\/strong> v pr\u016fm\u011bru b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<\/ul>\n<h3>Mal\u00e1 \u00fa\u010detn\u00ed jednotka <\/h3>\n<p>Pro za\u0159azen\u00ed mezi mal\u00e9 \u00fa\u010detn\u00ed jednotky <strong>nesm\u00ed<\/strong> subjekt k rozvahov\u00e9mu dni <strong>p\u0159ekro\u010dit <\/strong> minim\u00e1ln\u011b dv\u011b z n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li>aktiva celkem <strong>do v\u00fd\u0161e 100 000 000 K\u010d,<\/strong><\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu <strong>do v\u00fd\u0161e 200 000 000 K\u010d,<\/strong><\/li>\n<li><strong>50 zam\u011bstnanc\u016f<\/strong> v pr\u016fm\u011bru b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<\/ul>\n<h3>St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka <\/h3>\n<p>Subjekt m\u016f\u017ee b\u00fdt st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotkou, <strong>nep\u0159ekra\u010duje-li<\/strong> alespo\u0148 dv\u011b z t\u011bchto t\u0159\u00ed krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li>aktiva celkem <strong>do v\u00fd\u0161e 500 000 000 K\u010d,<\/strong><\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu <strong>do v\u00fd\u0161e 1 000 000 000 K\u010d,<\/strong><\/li>\n<li><strong>do 250 zam\u011bstnanc\u016f<\/strong> v pr\u016fm\u011bru b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<\/ul>\n<h3>Velk\u00e1 \u00fa\u010detn\u00ed jednotka<\/h3>\n<p>Velkou \u00fa\u010detn\u00ed jednotkou m\u016f\u017ee b\u00fdt subjekt, kter\u00fd k rozvahov\u00e9mu dni <strong>p\u0159ekra\u010duje <\/strong> dv\u011b a v\u00edce z n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li>aktiva celkem ve v\u00fd\u0161i <strong>nad 500 000 000 K\u010d,<\/strong><\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu ve v\u00fd\u0161i <strong>nad 1 000 000 000 K\u010d,<\/strong><\/li>\n<li><strong>nad 250<\/strong> zam\u011bstnanc\u016f v pr\u016fm\u011bru b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<\/ul>\n<p><strong>Pozor!<\/strong> V\u00fdjimku v\u0161ak tvo\u0159\u00ed <strong><a href=\"http:\/\/zakony.centrum.cz\/zakon-o-ucetnictvi\/cast-1-paragraf-1a\" rel=\"noopener noreferrer\" target=\"_blank\">subjekty ve\u0159ejn\u00e9ho z\u00e1jmu<\/a> a vybran\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong> (organiza\u010dn\u00ed slo\u017eky st\u00e1tu, p\u0159\u00edsp\u011bvkov\u00e9 organizace, VZP apod., kter\u00e9 jsou velk\u00fdmi \u00fa\u010detn\u00edmi jednotkami <strong>v\u017edy!<\/strong><\/p>\n<p><iframe loading=\"lazy\" title=\"Z\u00e1klady \u00fa\u010detnictv\u00ed 4. d\u00edl |  Co jsou to aktiva? | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/2wUNIS_VkFs?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<h2>Z\u00e1konn\u00e9 povinnosti \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Z\u00e1konn\u00e9 povinnosti \u00fa\u010detn\u00edch jednotek <strong>se li\u0161\u00ed dle jednotliv\u00fdch kategori\u00ed.<\/strong> Pod\u00edvejte se, o jak\u00e9 se jedn\u00e1 a v \u010dem konkr\u00e9tn\u011b rozd\u00edly spo\u010d\u00edvaj\u00ed. <\/p>\n<h3>Veden\u00ed \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu <\/h3>\n<p>\u00da\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu mohou v\u00e9st <strong>mikro a mal\u00e9 \u00fa\u010detn\u00ed jednotky,<\/strong> kter\u00e9 z\u00e1rove\u0148 <strong>nemaj\u00ed povinnost<\/strong> m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, ale i p\u0159\u00edsp\u011bvkov\u00e9 organizace, u nich\u017e tak rozhodne jejich z\u0159izovatel nebo dal\u0161\u00ed subjekty dle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f.<\/p>\n<h3>Rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky <\/h3>\n<p>\u00da\u010detn\u00ed jednotka je povinna sestavovat n\u00e1sleduj\u00edc\u00ed v\u00fdkazy:<\/p>\n<ul>\n<li>rozvahu (bilance),<\/li>\n<li>v\u00fdkaz zisku a ztr\u00e1ty,<\/li>\n<li>p\u0159\u00edlohu,<\/li>\n<li>p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch (cash flow),<\/li>\n<li>p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/li>\n<\/ul>\n<p><strong>Mikro a mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong><\/strong> v\u0161ak nemusej\u00ed vyhotovovat <strong>p\u0159ehledy <\/strong> (cash flow a o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu).<\/p>\n<h3>V\u00fdro\u010dn\u00ed zpr\u00e1va <\/h3>\n<p>M\u00e1-li \u00fa\u010detn\u00ed jednotka <a href=\"http:\/\/www.audit-ucetni-zaverky.cz\/sluzby-firmy-audit-vedeni-ucetnictvi\/audit-statutarni-dobrovolny-dotace-ucetnictvi\/audit-statutarni-dobrovolny-ucetni-zaverka\/\" rel=\"noopener noreferrer\" target=\"_blank\">povinnost ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem<\/a>, mus\u00ed sepsat tak\u00e9 v\u00fdro\u010dn\u00ed zpr\u00e1vu, jej\u00edm\u017e c\u00edlem je podat ucelen\u00e9 a komplexn\u00ed informace o v\u00fdvoji v\u00fdkonnosti, \u010dinnosti a st\u00e1vaj\u00edc\u00edm hospod\u00e1\u0159sk\u00e9m postaven\u00ed \u00fa\u010detn\u00ed jednotky. <strong>Mikro, mal\u00e9 a st\u0159edn\u00ed<\/strong> v n\u00ed v\u0161ak nemusej\u00ed uv\u00e1d\u011bt <strong>nefinan\u010dn\u00ed informace.<\/strong><\/p>\n<h3>Zve\u0159ejn\u011bn\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vy a \u00fa\u010detn\u00ed z\u00e1v\u011brky <\/h3>\n<p>\u00da\u010detn\u00ed jednotky jsou povinny zve\u0159ej\u0148ovat v\u00fdro\u010dn\u00ed zpr\u00e1vu a \u00fa\u010detn\u00ed z\u00e1v\u011brku ve sb\u00edrce listin. Pokud nestanov\u00ed zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis jinak, <strong>mikro a mal\u00e9 \u00fa\u010detn\u00ed jednotky,<\/strong> kter\u00e9 nemusej\u00ed m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, nemaj\u00ed povinnost uve\u0159ej\u0148ovat <strong>v\u00fdkaz zisku a ztr\u00e1ty.<\/strong><\/p>\n<h3>Oce\u0148ov\u00e1n\u00ed majetku a z\u00e1vazk\u016f re\u00e1lnou hodnotou <\/h3>\n<p>Oce\u0148ov\u00e1n\u00ed majetku a z\u00e1vazk\u016f re\u00e1lnou hodnotou se net\u00fdk\u00e1 <strong>mikro \u00fa\u010detn\u00edch jednotek.<\/strong> V\u00fdjimku tvo\u0159\u00ed subjekty podnikaj\u00edc\u00ed nap\u0159\u00edklad v oblasti investov\u00e1n\u00ed.<\/p>\n<h3>Zpr\u00e1va o platb\u00e1ch vl\u00e1d\u00e1m <\/h3>\n<p>Zpr\u00e1va o platb\u00e1ch vl\u00e1d\u00e1m st\u00e1t\u016f EU \u010di t\u0159et\u00edm zem\u00edm musej\u00ed k rozvahov\u00e9mu dni sestavovat pouze velk\u00e9 \u00fa\u010detn\u00ed jednotky krom\u011b vybran\u00fdch, zab\u00fdvaj\u00edc\u00edch se t\u011b\u017eebn\u00edm pr\u016fmyslem \u010di t\u011b\u017ebou d\u0159eva v p\u016fvodn\u00edch les\u00edch.<\/p>\n<p><strong>Tip:<\/strong> P\u0159e\u010dt\u011bte si i \u010dl\u00e1nek o <a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-doklady\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u00fa\u010detn\u00edch dokladech<\/a>, ve kter\u00e9m se dozv\u00edte, jak se \u010dlen\u00ed, jak\u00e9 existuj\u00ed druhy nebo jak\u00e9 informace musej\u00ed obsahovat.<\/p>\n<p><em>Zdroj: az-data.cz, portal.pohoda.cz<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00edte, co je to \u00fa\u010detn\u00ed jednotka? Pokud ne, p\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek, ve kter\u00e9m najdete tak\u00e9 informace o tom, jak se \u010dlen\u00ed a jak\u00e9 m\u00e1 dle z\u00e1kona povinnosti. Co je to \u00fa\u010detn\u00ed jednotka a jak se \u010dlen\u00ed? Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed definuje \u00fa\u010detn\u00ed jednotku jako subjekt, kter\u00fd vede \u00fa\u010detnictv\u00ed v rozsahu, jak\u00e9m mu [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3122,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14,9],"tags":[54,17,8],"class_list":["post-3120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-podnikani","tag-ucetnictvi","tag-vzdelavani"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co je to \u00fa\u010detn\u00ed jednotka a jak\u00e9 jsou jej\u00ed povinnosti?<\/title>\n<meta name=\"description\" content=\"V\u00edte, co je to \u00fa\u010detn\u00ed jednotka? Pokud ne, p\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek, v n\u011bm\u017e najdete i informace o tom, jak\u00e9 m\u00e1 dle z\u00e1kona povinnosti.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Co je to \u00fa\u010detn\u00ed jednotka a jak\u00e9 jsou jej\u00ed povinnosti?\" \/>\n<meta property=\"og:description\" content=\"V\u00edte, co je to \u00fa\u010detn\u00ed jednotka? 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