{"id":11665,"date":"2025-02-12T14:13:15","date_gmt":"2025-02-12T13:13:15","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11665"},"modified":"2025-02-12T14:13:25","modified_gmt":"2025-02-12T13:13:25","slug":"priloha-k-ucetni-zaverce","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/priloha-k-ucetni-zaverce\/","title":{"rendered":"P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce"},"content":{"rendered":"<h2>P\u0159ed sestaven\u00edm p\u0159\u00edlohy k \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/h2>\n<p>Nejprve je t\u0159eba v\u011bd\u011bt, zda \u00fa\u010detn\u00ed jednotka podl\u00e9h\u00e1 nutnosti ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem dle \u00a7 20 z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed. N\u00e1sledn\u011b je t\u0159eba \u00fa\u010detn\u00ed jednotku kategorizovat dle \u00fa\u010detn\u00ed jednotky a \u00fa\u010detn\u00ed skupiny. Aby bylo mo\u017en\u00e9 \u00fa\u010detn\u00ed jednotku spr\u00e1vn\u011b kategorizovat vyu\u017eijeme \u00a7 1b a na z\u00e1klad\u011b testu ov\u011b\u0159\u00edme, kter\u00e1 je pro \u00fa\u010detn\u00ed jednotku spr\u00e1vn\u00e1 kategorie, tedy: mikro, mal\u00e1, st\u0159edn\u00ed a velk\u00e1.<\/p>\n<p>1. Mikro \u00fa\u010detn\u00ed jednotka je takov\u00e1 jednotka, kter\u00e1 k\u00a0rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 dv\u011b z\u00a0uveden\u00fdch hodnot, a to:<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>aktiva celkem 9\u00a0000 000 K\u010d,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 18\u00a0000 000 K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 10.<\/li>\n<\/ol>\n<p>2. Mal\u00e1 \u00fa\u010detn\u00ed jednotka je ta, kter\u00e1 ji\u017e nen\u00ed mikro \u00fa\u010detn\u00ed jednotkou a z\u00e1rove\u0148 k rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 2 hrani\u010dn\u00ed hodnoty:<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>aktiva celkem 100 000 000 K\u010d,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 200\u00a0000 000 K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 50.<\/li>\n<\/ol>\n<p>3. St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka je takov\u00e1, kter\u00e1 nen\u00ed ani mikro \u00fa\u010detn\u00ed jednotkou ani malou \u00fa\u010detn\u00ed jednotkou. Z\u00e1rove\u0148 nep\u0159ekra\u010duje alespo\u0148 2 uveden\u00e9 hodnoty:<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>aktiva celkem 500\u00a0000 000 K\u010d,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 1\u00a0000\u00a0000 000 K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 250.<\/li>\n<\/ol>\n<p>4. Velk\u00e1 \u00fa\u010detn\u00ed jednotka je takov\u00e1 \u00fa\u010detn\u00ed jednotka, kter\u00e1 k\u00a0rozvahov\u00e9mu dni p\u0159es\u00e1hne, alespo\u0148 2 hodnoty st\u0159edn\u00ed firmy, tedy:<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>aktiva p\u0159esahuj\u00edc\u00ed 500\u00a0000 000 K\u010d,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu p\u0159esahuj\u00edc\u00ed 1\u00a0000\u00a0000 000 K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed je v\u00edce ne\u017e 250.<\/li>\n<\/ol>\n<p>Z\u00e1rove\u0148 je velkou \u00fa\u010detn\u00ed jednotkou subjekt ve\u0159ejn\u00e9ho z\u00e1jmu \u010di vybran\u00e1 \u00fa\u010detn\u00ed jednotka.<\/p>\n<p>Krom\u011b kategorizace je z\u00e1rove\u0148 zapot\u0159eb\u00ed zvolit i skupinu \u00fa\u010detn\u00ed jednotky, kterou definuje \u00a7 1c t\u00e9ho\u017e z\u00e1kona. Jedn\u00e1 se o: malou, st\u0159edn\u00ed a velkou skupinu.<\/p>\n<p>1. Malou skupinou \u00fa\u010detn\u00edch jednotek je ta, kter\u00e1 sest\u00e1v\u00e1 z konsoliduj\u00edc\u00ed \u00fa\u010detn\u00ed jednotky a konsolidovan\u00fdch \u00fa\u010detn\u00edch jednotek a kter\u00e1 na konsolidovan\u00e9m z\u00e1klad\u011b nep\u0159ekra\u010duje k rozvahov\u00e9mu dni alespo\u0148 2 z uveden\u00fdch hrani\u010dn\u00edch hodnot<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>aktiva celkem 100 000 000 K\u010d,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 200 000 000 K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 50.<\/li>\n<\/ol>\n<p>2. St\u0159edn\u00ed skupinou \u00fa\u010detn\u00edch jednotek je ta, kter\u00e1 nen\u00ed malou skupinou \u00fa\u010detn\u00edch jednotek a sest\u00e1v\u00e1 z konsoliduj\u00edc\u00ed \u00fa\u010detn\u00ed jednotky a konsolidovan\u00fdch \u00fa\u010detn\u00edch jednotek a kter\u00e1 na konsolidovan\u00e9m z\u00e1klad\u011b nep\u0159ekra\u010duje k rozvahov\u00e9mu dni alespo\u0148 2 z uveden\u00fdch hrani\u010dn\u00edch hodnot<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>aktiva celkem 500 000 000 K\u010d,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 1 000 000 000 K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 250.<\/li>\n<\/ol>\n<p>3. Velkou skupinou \u00fa\u010detn\u00edch jednotek je ta, kter\u00e1 sest\u00e1v\u00e1 z konsoliduj\u00edc\u00ed \u00fa\u010detn\u00ed jednotky a konsolidovan\u00fdch \u00fa\u010detn\u00edch jednotek a kter\u00e1 na konsolidovan\u00e9m z\u00e1klad\u011b p\u0159ekra\u010duje k rozvahov\u00e9mu dni alespo\u0148 2 hrani\u010dn\u00ed hodnoty uveden\u00e9 v odstavci 2.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11665\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11665\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1kladn\u00ed n\u00e1le\u017eitosti p\u0159\u00edlohy k\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce<\/h2>\n<p>Jsou pro \u00fa\u010detn\u00ed jednotky v\u017edy toto\u017en\u00e9. Jedn\u00e1 se o identifik\u00e1tory \u00fa\u010detn\u00ed jednotky stanoven\u00e9 \u00a718 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed, kter\u00fd zahrnuje:<\/p>\n<ul>\n<li>n\u00e1zev spole\u010dnosti, jm\u00e9no;<\/li>\n<li>s\u00eddlo spole\u010dnosti, pop\u0159\u00edpad\u011b pobo\u010dky a provozovny;<\/li>\n<li>identifika\u010dn\u00ed \u010d\u00edslo subjektu;<\/li>\n<li>pr\u00e1vn\u00ed formu \u00fa\u010detn\u00ed jednotky, pop\u0159\u00edpad\u011b i informaci, zda je organizace v\u00a0likvidaci;<\/li>\n<li>p\u0159edm\u011bt \u010dinnosti, \u00fa\u010del, pro kter\u00fd byla z\u0159\u00edzena \u010di p\u0159edm\u011bt podnik\u00e1n\u00ed;<\/li>\n<li>rozvahov\u00fd den \u010di den k\u00a0n\u011bmu\u017e se \u00fa\u010detn\u00ed z\u00e1v\u011brka sestavuje;<\/li>\n<li>okam\u017eik sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky kter\u00fd nast\u00e1v\u00e1 podpisem \u00fa\u010detn\u00ed z\u00e1v\u011brky ze strany statut\u00e1rn\u00edho org\u00e1nu nebo jin\u00e9 osoby definovan\u00e9 v \u00a7 18 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed (tento podpis pat\u0159\u00ed tak\u00e9 mezi z\u00e1kladn\u00ed n\u00e1le\u017eitosti);<\/li>\n<li>informace o u\u017eit\u00fdch obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad\u00e1ch a metod\u00e1ch<\/li>\n<li>informace o oce\u0148ov\u00e1n\u00ed<\/li>\n<li>v\u00fd\u0161e pohled\u00e1vek a z\u00e1vazk\u016f<\/li>\n<li>v\u00fd\u0161e z\u00e1loh, z\u00e1vdavk\u016f, z\u00e1p\u016fj\u010dek a \u00fav\u011br\u016f \u010dlen\u016fm \u0159\u00edd\u00edch, kontroln\u00edch a spr\u00e1vn\u00edch org\u00e1n\u016f<\/li>\n<li>v\u00fdnosov\u00e9 a n\u00e1kladov\u00e9 polo\u017eky, kter\u00e9 jsou mimo\u0159\u00e1dn\u00e9 oproti b\u011b\u017en\u00fdm polo\u017ek\u00e1m<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f.<\/li>\n<\/ul>\n<p>Tyto \u00fadaje jsou spole\u010dn\u00e9 pro v\u0161echny \u00fa\u010detn\u00ed jednotky bez ohledu na jejich kategorie, skupiny a povinnost auditu. Nicm\u00e9n\u011b je t\u0159eba \u0159\u00eddit se vyhl\u00e1\u0161kou \u010d. 504\/2022 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, pro \u00fa\u010detn\u00ed jednotky, u kter\u00fdch hlavn\u00edm p\u0159edm\u011btem \u010dinnosti nen\u00ed podnik\u00e1n\u00ed, pokud \u00fa\u010dtuj\u00ed v soustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed. Konkr\u00e9tn\u011b je t\u0159eba zam\u011b\u0159it se na \u00a730, kter\u00fd definuje jak z\u00e1kladn\u00ed n\u00e1le\u017eitosti, tak i n\u00e1le\u017eitosti specifick\u00e9 pro neziskov\u00fd sektor.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>P\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky je dokument maj\u00edc\u00ed za \u00fakol \u010ditatele sezn\u00e1mit s\u00a0informacemi o organizaci (spole\u010dnosti) ve stru\u010dn\u00e9 a p\u0159ehledn\u00e9 form\u011b. Z\u00e1rove\u0148 slou\u017e\u00ed jako koment\u00e1\u0159 \u00fa\u010detn\u00ed z\u00e1v\u011brky, tedy \u00fadaje pramen\u00edc\u00ed z rozvahy a\u00a0v\u00fdkazu zisku a ztr\u00e1ty zp\u0159es\u0148uje. Jej\u00ed struktura je pevn\u011b dan\u00e1, nicm\u00e9n\u011b podoba stanovena nen\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ed sestaven\u00edm p\u0159\u00edlohy k \u00fa\u010detn\u00ed z\u00e1v\u011brce Nejprve je t\u0159eba v\u011bd\u011bt, zda \u00fa\u010detn\u00ed jednotka podl\u00e9h\u00e1 nutnosti ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem dle \u00a7 20 z\u00e1kona \u010d. 563\/1991 &#8230;<\/p>\n","protected":false},"author":18,"featured_media":11666,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-11665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11665"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11665\/revisions"}],"predecessor-version":[{"id":16104,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11665\/revisions\/16104"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11666"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}