{"id":3539,"date":"2021-01-18T11:55:42","date_gmt":"2021-01-18T10:55:42","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3539"},"modified":"2021-01-09T22:38:08","modified_gmt":"2021-01-09T21:38:08","slug":"ucetni-zaverka-co-obsahuje","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/ucetni-zaverka-co-obsahuje\/","title":{"rendered":"\u00da\u010detn\u00ed z\u00e1v\u011brka: Co obsahuje a dokdy mus\u00ed b\u00fdt zve\u0159ejn\u011bna?"},"content":{"rendered":"<p><strong>Pokud se chcete nau\u010dit v\u00e9st \u00fa\u010detnictv\u00ed, m\u011bli byste zn\u00e1t jeho d\u016fle\u017eitou sou\u010d\u00e1st, kterou je \u00fa\u010detn\u00ed z\u00e1v\u011brka. V \u010dl\u00e1nku se dozv\u00edte, kdy ji mus\u00edte ud\u011blat, co obsahuje i jak\u00e9 jsou jej\u00ed typy.<\/strong><\/p>\n<h2>\u00da\u010detn\u00ed z\u00e1v\u011brka: Co to je a co obsahuje?<\/h2>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka je <strong>soubor v\u0161ech \u00fa\u010detn\u00edch v\u00fdkaz\u016f<\/strong> (rozvaha, v\u00fdkaz zisk\u016f a ztr\u00e1t, p\u0159\u00edlohy, p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch, p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu), je\u017e mus\u00ed n\u011bkter\u00e9 \u00fa\u010detn\u00ed jednotky v ur\u010dit\u00e9m \u010dasov\u00e9m obdob\u00ed vyhotovit. Jedn\u00e1 se o <strong>v\u00fdsledek prac\u00ed \u00fa\u010detn\u00ed uz\u00e1v\u011brky<\/strong> (uzav\u0159en\u00ed \u00fa\u010dt\u016f). <\/p>\n<h3>Rozvaha <\/h3>\n<p><a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" rel=\"noopener\" target=\"_blank\">Rozvaha<\/a> zaznamen\u00e1v\u00e1 v tabulce na lev\u00e9 stran\u011b aktiva (majetek) a na stran\u011b prav\u00e9 pasiva (vklady, hospod\u00e1\u0159sk\u00fd v\u00fdsledek i vklady) \u00fa\u010detn\u00ed jednotky.<\/p>\n<h3>V\u00fdkaz zisk\u016f a ztr\u00e1t <\/h3>\n<p>Podobn\u011b jako rozvaha, tak i v\u00fdkaz zisk\u016f a ztr\u00e1t zachycuje na jedn\u00e9 stran\u011b n\u00e1klady a na druh\u00e9 stran\u011b v\u00fdnosy (provozn\u00ed, finan\u010dn\u00ed a mimo\u0159\u00e1dn\u00e9).<\/p>\n<h3>P\u0159\u00edlohy <\/h3>\n<p>P\u0159\u00edlohami jsou my\u0161leny informace obsa\u017een\u00e9 v \u00fa\u010detn\u00edch v\u00fdkazech (o z\u00e1vazc\u00edch na soci\u00e1ln\u00edm a zdravotn\u00edm poji\u0161t\u011bn\u00ed, da\u0148ov\u00fdch nedoplatc\u00edch apod.).<\/p>\n<h3>P\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch <\/h3>\n<p>P\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch (<a href=\"https:\/\/orangeacademy.cz\/jazykove-kurzy\/anglictina\/vsechna-mesta\/vse\" rel=\"noopener\" target=\"_blank\">anglicky<\/a> cash flow neboli <em>\u201ctok pen\u011bz\u201d)<\/em> informuje o pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f a jejich ekvivalent\u016f za ur\u010dit\u00e9 \u010dasov\u00e9 obdob\u00ed. <\/p>\n<h3>P\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu <\/h3>\n<p>P\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu jak ji\u017e n\u00e1zev napov\u00edd\u00e1, zachycuje zv\u00fd\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed jeho jednotliv\u00fdch slo\u017eek mezi dv\u011bma rozvahov\u00fdmi dny. <\/p>\n<h2>Jak\u00e9 existuj\u00ed druhy \u00fa\u010detn\u00ed z\u00e1v\u011brky a kdy se sestavuj\u00ed? <\/h2>\n<p>Podle toho, v jak\u00e9m obdob\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka vznik\u00e1, se rozd\u011bluje na n\u011bkolik typ\u016f:<\/p>\n<ul>\n<li><strong>\u0159\u00e1dn\u00e1<\/strong> \u2013 vyhotovuje se k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed, j\u00edm\u017e m\u016f\u017ee b\u00fdt kalend\u00e1\u0159n\u00ed nebo hospod\u00e1\u0159sk\u00fd rok,<\/li>\n<li><strong>mezitimn\u00ed<\/strong> \u2013 prov\u00e1d\u00ed se v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed (neuzav\u00edraj\u00ed se p\u0159i n\u00ed \u00fa\u010detn\u00ed knihy),<\/li>\n<li><strong>mimo\u0159\u00e1dn\u00e1<\/strong> \u2013 sestavuje se v mimo\u0159\u00e1dn\u00fdch situac\u00edch jak\u00fdmi je likvidace, vstup do konkursu, rozhodn\u00e9mu dni p\u0159em\u011bny,<\/li>\n<li><strong>konsolidovan\u00e1<\/strong> \u2013 vyhotovuj\u00ed ji obchodn\u00ed spole\u010dnosti, kter\u00e9 jsou z\u00e1rove\u0148 ovl\u00e1daj\u00edc\u00edmi osobami.<\/li>\n<\/ul>\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>\u00da\u010detn\u00ed z\u00e1v\u011brka v pln\u00e9m a zjednodu\u0161en\u00e9m rozsahu <\/h2>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka se vyhotovuje bu\u010f v pln\u00e9m, nebo ve zjednodu\u0161en\u00e9m rozsahu. <strong>Pln\u00fd rozsah<\/strong> znamen\u00e1 sestaven\u00ed <strong>ve\u0161ker\u00fdch \u00fa\u010detn\u00edch v\u00fdkaz\u016f<\/strong> (rozvaha, v\u00fdkaz zisk\u016f a ztr\u00e1t, p\u0159\u00edlohy, p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch, p\u0159ehled o zm\u011bn\u00e1ch <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-vlastni-kapital\/\" rel=\"noopener\" target=\"_blank\">vlastn\u00edho kapit\u00e1lu<\/a>). Tento typ z\u00e1v\u011brky se t\u00fdk\u00e1 n\u00e1sleduj\u00edc\u00edch \u00fa\u010detn\u00edch jednotek:<\/p>\n<ul>\n<li>mikro, kter\u00e9 jsou povinn\u00e9 ji nechat ov\u011b\u0159it auditorem,<\/li>\n<li>mal\u00e9 \u2013 op\u011bt s povinnost\u00ed auditu,<\/li>\n<li>st\u0159edn\u00ed,<\/li>\n<li>velk\u00e9.<\/li>\n<\/ul>\n<p>Mezi <strong>mikro \u00fa\u010detn\u00ed jednotky<\/strong> dle z\u00e1kona o \u00fa\u010detnictv\u00ed pat\u0159\u00ed ty, jejich\u017e maxim\u00e1ln\u00ed v\u00fd\u0161e aktiv \u010din\u00ed 9 milion\u016f K\u010d, \u010dist\u00fd obrat maxim\u00e1ln\u011b 18 milion\u016f K\u010d a pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f je max. 10. <strong>Mal\u00fdmi<\/strong> jsou ty s max. v\u00fd\u0161\u00ed aktiv do 100 milion\u016f K\u010d, \u010dist\u00fdm obratem max. 200 milion\u016f K\u010d a pr\u016fm\u011brn\u00fdm po\u010dtem zam\u011bstnanc\u016f do 50. Mezi <strong>st\u0159edn\u00ed<\/strong> pat\u0159\u00ed ty s max. v\u00fd\u0161\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/\" rel=\"noopener\" target=\"_blank\">aktiv <\/a>500 milion\u016f K\u010d, \u010dist\u00fdm obratem max. 1 miliardou K\u010d a pr\u016fm\u011brn\u00fdm po\u010dtem zam\u011bstnanc\u016f do 250. O <strong>velk\u00e9<\/strong> se jedn\u00e1, p\u0159esahuj\u00ed-li maxim\u00e1ln\u00ed hodnoty st\u0159edn\u00edch.<\/p>\n<p><strong>Ve zjednodu\u0161en\u00e9m rozsahu<\/strong> ji vyhotovuj\u00ed tyto \u00fa\u010detn\u00ed jednotky:<\/p>\n<ul>\n<li>mal\u00e9 nebo mikro bez povinnosti ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem,<\/li>\n<li>vybran\u00e9, kter\u00e9 jsou p\u0159\u00edsp\u011bvkov\u00fdmi organizacemi, u nich\u017e tak rozhodne jejich z\u0159izovatel,<\/li>\n<li>dle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu<\/li>\n<\/ul>\n<p>a to bez p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch (cash flow) a zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/p>\n<h2>Dokdy mus\u00ed b\u00fdt \u00fa\u010detn\u00ed z\u00e1v\u011brka i v\u00fdro\u010dn\u00ed zpr\u00e1va zve\u0159ejn\u011bna? <\/h2>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brku musej\u00ed zve\u0159ej\u0148ovat <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" rel=\"noopener\" target=\"_blank\">\u00fa\u010detn\u00ed jednotky<\/a> <strong>zapsan\u00e9 v obchodn\u00edm rejst\u0159\u00edku<\/strong> nebo ty, jim\u017e to <strong>ukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis.<\/strong> Jsou-li zaps\u00e1ny do rejst\u0159\u00edku, zve\u0159ejn\u011bn\u00ed ve\u0161ker\u00fdch dokument\u016f (\u00fa\u010detn\u00ed z\u00e1v\u011brka, rozhodnut\u00ed valn\u00e9 hromady, v\u00fdro\u010dn\u00ed zpr\u00e1va a zpr\u00e1va o vztaz\u00edch mezi propojen\u00fdmi osobami) prob\u00edh\u00e1 jejich ulo\u017een\u00edm do sb\u00edrky listin. N\u00e1sledn\u011b je mus\u00ed zaslat rejst\u0159\u00edkov\u00e9mu soudu v elektronick\u00e9 podob\u011b ve form\u00e1tu PDF. <\/p>\n<p>\u00da\u010detn\u00ed jednotky, kter\u00fdm zve\u0159ejn\u011bn\u00ed z\u00e1v\u011brky ukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis uve\u0159ej\u0148uj\u00ed pouze rozvahu ve zkr\u00e1cen\u00e9m rozsahu a p\u0159\u00edlohu k z\u00e1v\u011brce, takt\u00e9\u017e ve zkr\u00e1cen\u00e9m rozsahu. <\/p>\n<p>K zas\u00edl\u00e1n\u00ed je mo\u017en\u00e9 vyu\u017e\u00edt:<\/p>\n<ul>\n<li>datovou schr\u00e1nku,<\/li>\n<li>e-mail s elektronick\u00fdm podpisem,<\/li>\n<li>online pod\u00e1n\u00ed na webov\u00fdch str\u00e1nk\u00e1ch <a href=\"https:\/\/or.justice.cz\/ias\/ui\/podani\" rel=\"noopener\" target=\"_blank\">or.justice.cz<\/a>,<\/li>\n<li>webovou aplikaci ePodatelna, kter\u00e1 je dostupn\u00e1 na webu justice.cz.<\/li>\n<\/ul>\n<p>Dokdy mus\u00ed b\u00fdt z\u00e1v\u011brka zve\u0159ejn\u011bna z\u00e1le\u017e\u00ed na tom, zda se jedn\u00e1 o \u00fa\u010detn\u00ed jednotku, jej\u00ed\u017e povinnost\u00ed je m\u00edt ji ov\u011b\u0159enou auditorem \u010di nikoliv. V prvn\u00edm p\u0159\u00edpad\u011b tak mus\u00ed u\u010dinit:<\/p>\n<ul>\n<li>po jej\u00edm ov\u011b\u0159en\u00ed auditorem a schv\u00e1len\u00ed p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem, <\/li>\n<li><strong>do 30 dn\u00ed<\/strong> od spln\u011bn\u00ed v\u00fd\u0161e uveden\u00e9 podm\u00ednky,<\/li>\n<li>nejpozd\u011bji v\u0161ak <strong>do 12 m\u011bs\u00edc\u016f<\/strong> od rozvahov\u00e9ho dne z\u00e1v\u011brky, bez ohledu na to, zda jsou \u00fa\u010detn\u00ed z\u00e1znamy schv\u00e1leny.<\/li>\n<\/ul>\n<p>Ve druh\u00e9m p\u0159\u00edpad\u011b plat\u00ed povinnost jej\u00edho zve\u0159ejn\u011bn\u00ed tak\u00e9 <strong>do 12 m\u011bs\u00edc\u016f<\/strong> od rozvahov\u00e9ho dne. <\/p>\n<p><strong>Pozn.:<\/strong> V obou p\u0159\u00edpadech mus\u00ed b\u00fdt spole\u010dn\u011b s \u00fa\u010detn\u00ed z\u00e1v\u011brkou zve\u0159ejn\u011bna tak\u00e9 v\u00fdro\u010dn\u00ed zpr\u00e1va.<\/p>\n<p><em>Zdroj: du.cz, money.cz, crowe.com<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud se chcete nau\u010dit v\u00e9st \u00fa\u010detnictv\u00ed, m\u011bli byste zn\u00e1t jeho d\u016fle\u017eitou sou\u010d\u00e1st, kterou je \u00fa\u010detn\u00ed z\u00e1v\u011brka. V \u010dl\u00e1nku se dozv\u00edte, kdy ji mus\u00edte ud\u011blat, co obsahuje i jak\u00e9 jsou jej\u00ed typy. \u00da\u010detn\u00ed z\u00e1v\u011brka: Co to je a co obsahuje? \u00da\u010detn\u00ed z\u00e1v\u011brka je soubor v\u0161ech \u00fa\u010detn\u00edch v\u00fdkaz\u016f (rozvaha, v\u00fdkaz zisk\u016f a ztr\u00e1t, p\u0159\u00edlohy, p\u0159ehled o pen\u011b\u017en\u00edch [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3541,"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":[17,8,25],"class_list":["post-3539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-ucetnictvi","tag-vzdelavani","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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