{"id":14768,"date":"2024-06-07T07:00:00","date_gmt":"2024-06-07T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14768"},"modified":"2026-01-20T15:16:40","modified_gmt":"2026-01-20T14:16:40","slug":"jak-uctovat-ve-vazbe-na-kategorizaci-ucetnich-jednotek-a-povinny-audit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-ve-vazbe-na-kategorizaci-ucetnich-jednotek-a-povinny-audit\/","title":{"rendered":"Jak \u00fa\u010dtovat ve vazb\u011b na kategorizaci \u00fa\u010detn\u00edch jednotek a povinn\u00fd audit?"},"content":{"rendered":"<p>Od roku 2016 neposta\u010duje pouze ur\u010dit, zda p\u0159\u00edslu\u0161n\u00fd podnikatelsk\u00fd subjekt je \u00fa\u010detn\u00ed jednotkou ve smyslu veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed, n\u00fdbr\u017e je nutn\u00e9 \u00fa\u010detn\u00ed jednotku i spr\u00e1vn\u011b za\u0159adit do konkr\u00e9tn\u00ed kategorie \u00fa\u010detn\u00edch jednotek dle Zo\u00da.<\/p>\n<p>Zakategorizov\u00e1n\u00ed \u00fa\u010detn\u00ed jednotky m\u00e1 vliv p\u0159edev\u0161\u00edm na respektov\u00e1n\u00ed n\u011bkter\u00fdch pravidel p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed (nap\u0159\u00edklad p\u0159ecen\u011bn\u00ed na re\u00e1lnou hodnotu, p\u0159ecen\u011bn\u00ed ekvivalenc\u00ed) a p\u0159edev\u0161\u00edm je d\u016fle\u017eit\u00e1 p\u0159i ur\u010dov\u00e1n\u00ed struktury \u00fa\u010detn\u00ed z\u00e1v\u011brky, rozsahu jednotliv\u00fdch v\u00fdkaz\u016f v\u00a0r\u00e1mci \u00fa\u010detn\u00ed z\u00e1v\u011brky, jejich sestavov\u00e1n\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed, jako\u017e i ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem a sestaven\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vy.<\/p>\n<h2>Krit\u00e9ria pro kategorizaci \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>V\u00a0r\u00e1mci kategorizace \u00fa\u010detn\u00edch jednotek definuje Zo\u00da t\u0159i krit\u00e9ria a jejich hodnoty, na z\u00e1klad\u011b kter\u00fdch se \u00fa\u010detn\u00ed jednotky za\u0159azuj\u00ed do t\u00e9 kter\u00e9 kategorie:<\/p>\n<p><strong>Hodnota aktiv celkem<\/strong><\/p>\n<p>Od roku 2016 jsou aktiva dle Zo\u00da definov\u00e1na ji\u017e nikoliv v\u00a0hodnot\u011b \u201ebrutto\u201c, n\u00fdbr\u017e v\u00a0hodnot\u011b \u201enetto\u201c \u2013 tj. hodnota aktiv sn\u00ed\u017een\u00e1 o hodnotu \u201ekorekce\u201c, tedy o hodnotu opr\u00e1vek a opravn\u00fdch polo\u017eek.<\/p>\n<p><strong>Ro\u010dn\u00ed \u010dist\u00fd obrat<\/strong><\/p>\n<p>Ro\u010dn\u00edm \u010dist\u00fdm obratem se rozum\u00ed v\u00fd\u0161e v\u00fdnos\u016f souvisej\u00edc\u00edch s hlavn\u00ed podnikatelskou \u010dinnost\u00ed \u00fa\u010detn\u00ed jednotky sn\u00ed\u017een\u00e1 o prodejn\u00ed slevy, d\u011blen\u00e1 po\u010dtem zapo\u010dat\u00fdch m\u011bs\u00edc\u016f, po kter\u00e9 trvalo \u00fa\u010detn\u00ed obdob\u00ed, a vyn\u00e1soben\u00e1 12.<\/p>\n<p><strong>Pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/strong><\/p>\n<p>Pr\u016fm\u011brn\u00fdm po\u010dtem zam\u011bstnanc\u016f se rozum\u00ed pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd eviden\u010dn\u00ed po\u010det zam\u011bstnanc\u016f dle metodiky \u010cesk\u00e9ho statistick\u00e9ho \u00fa\u0159adu.<\/p>\n<p>Zo\u00da definuje \u010dty\u0159i kategorie \u00fa\u010detn\u00edch jednotek:<\/p>\n<ul>\n<li>mikro \u00fa\u010detn\u00ed jednotka,<\/li>\n<li>mal\u00e1 \u00fa\u010detn\u00ed jednotka,<\/li>\n<li>st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka,<\/li>\n<li>velk\u00e1 \u00fa\u010detn\u00ed jednotka.<\/li>\n<\/ul>\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\/14768\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14768\">\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>Postup pro kategorizaci \u00fa\u010detn\u00edch jednotek<\/h2>\n<p><strong>Mikro \u00fa\u010detn\u00ed jednotkou<\/strong> je takov\u00e1, kter\u00e1 k\u00a0rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 dv\u011b z\u00a0uveden\u00fdch hrani\u010dn\u00edch hodnot:<\/p>\n<ul>\n<li>aktiva celkem K\u010d 9.000.000,&#8211; (K\u010d 11.000.000,- od roku 2026),<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu K\u010d 18.000.000,&#8211; (K\u010d 22.000.000,- od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 10.<\/li>\n<\/ul>\n<p><strong>Malou \u00fa\u010detn\u00ed jednotkou<\/strong> je takov\u00e1, kter\u00e1 nen\u00ed mikro \u00fa\u010detn\u00ed jednotkou a k\u00a0rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 dv\u011b z\u00a0uveden\u00fdch hrani\u010dn\u00edch hodnot:<\/p>\n<ul>\n<li>aktiva celkem K\u010d 100.000.000,&#8211; (K\u010d 120.000.000,- od roku 2026),<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu K\u010d 200.000.000,&#8211; (K\u010d 240.000.000,- od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 50.<\/li>\n<\/ul>\n<p><strong>St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotkou<\/strong> je takov\u00e1, kter\u00e1 nen\u00ed mikro \u00fa\u010detn\u00ed jednotkou ani malou \u00fa\u010detn\u00ed jednotkou a k\u00a0rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 dv\u011b z\u00a0uveden\u00fdch hrani\u010dn\u00edch hodnot:<\/p>\n<ul>\n<li>aktiva celkem K\u010d 500.000.000,&#8211; (K\u010d 600.000.000,- od roku 2026),<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu K\u010d 1.000.000.000,&#8211; (K\u010d 1.200.000.000,- od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 250.<\/li>\n<\/ul>\n<p><strong>Velkou \u00fa\u010detn\u00ed jednotkou<\/strong> je takov\u00e1, kter\u00e1 k\u00a0rozvahov\u00e9mu dni p\u0159ekra\u010duje alespo\u0148 dv\u011b hrani\u010dn\u00ed hodnoty uveden\u00e9 pro st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotku<\/p>\n<p>Za velkou \u00fa\u010detn\u00ed jednotku se pova\u017euje v\u017edy:<\/p>\n<ul>\n<li>subjekt ve\u0159ejn\u00e9ho z\u00e1jmu,<\/li>\n<li>vybran\u00e1 \u00fa\u010detn\u00ed jednotka.<\/li>\n<\/ul>\n<p>Subjektem ve\u0159ejn\u00e9ho z\u00e1jmu se rozum\u00ed dle Zo\u00da \u00fa\u010detn\u00ed jednotky se s\u00eddlem v\u00a0\u010cesk\u00e9 republice, kter\u00e9 jsou:<\/p>\n<ul>\n<li>obchodn\u00ed spole\u010dnost\u00ed s\u00a0emitovan\u00fdmi investi\u010dn\u00edmi cenn\u00fdmi pap\u00edry p\u0159ijat\u00fdmi k\u00a0obchodov\u00e1n\u00ed na evropsk\u00e9m regulovan\u00e9m trhu,<\/li>\n<li>bankou, spo\u0159iteln\u00edm a \u00fav\u011brn\u00edm dru\u017estvem,<\/li>\n<li>poji\u0161\u0165ovnou a zaji\u0161\u0165ovnou,<\/li>\n<li>penzijn\u00ed spole\u010dnost\u00ed,<\/li>\n<li>zdravotn\u00ed poji\u0161\u0165ovnou.<\/li>\n<\/ul>\n<p>Vybran\u00fdmi \u00fa\u010detn\u00edmi jednotkami se rozum\u00ed dle Zo\u00da:<\/p>\n<ul>\n<li>organiza\u010dn\u00ed slo\u017eky st\u00e1tu,<\/li>\n<li>st\u00e1tn\u00ed fondy podle rozpo\u010dtov\u00fdch pravidel,<\/li>\n<li>\u00fazemn\u00ed samospr\u00e1vn\u00ed celky,<\/li>\n<li>dobrovoln\u00e9 svazky obc\u00ed,<\/li>\n<li>Region\u00e1ln\u00ed rady region\u016f soudr\u017enosti,<\/li>\n<li>p\u0159\u00edsp\u011bvkov\u00e9 organizace,<\/li>\n<li>zdravotn\u00ed poji\u0161\u0165ovny.<\/li>\n<\/ul>\n<p>V\u00a0prvn\u00edm \u00fa\u010detn\u00edm obdob\u00ed po sv\u00e9m vzniku, nebo zah\u00e1jen\u00ed \u010dinnosti, postupuje \u00fa\u010detn\u00ed jednotka podle pr\u00e1vn\u00ed \u00fapravy pro takovou kategorii \u00fa\u010detn\u00edch jednotek, u n\u00ed\u017e lze d\u016fvodn\u011b p\u0159edpokl\u00e1dat, \u017ee spln\u00ed jej\u00ed podm\u00ednky k\u00a0rozvahov\u00e9mu dni prvn\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>Pokud ve dvou po sob\u011b n\u00e1sleduj\u00edc\u00edch rozvahov\u00fdch dnech \u0159\u00e1dn\u00fdch \u00fa\u010detn\u00edch z\u00e1v\u011brek \u00fa\u010detn\u00ed jednotka p\u0159ekro\u010d\u00ed nebo p\u0159estane p\u0159ekra\u010dovat dv\u011b hrani\u010dn\u00ed hodnoty, zm\u011bn\u00ed od po\u010d\u00e1tku bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed kategorii \u00fa\u010detn\u00ed jednotky.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Aspekty kategorizace \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Mal\u00e9 a mikro \u00fa\u010detn\u00ed jednotky, kter\u00e9 nemaj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, nemusej\u00ed zve\u0159ej\u0148ovat v\u00fdkaz zisku a ztr\u00e1ty, pokud jim tuto povinnost nestanov\u00ed zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis.<\/p>\n<h2>Povinn\u00fd audit \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>C\u00edlem finan\u010dn\u00edho auditu (auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky) je vyj\u00e1d\u0159en\u00ed v\u00fdroku auditora, zda je \u00fa\u010detn\u00ed z\u00e1v\u011brka zpracov\u00e1na v\u00a0souladu s\u00a0p\u0159\u00edslu\u0161n\u00fdm r\u00e1mcem \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed. Auditor ov\u011b\u0159uje, zda informace v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce pod\u00e1vaj\u00ed v\u011brn\u00fd a poctiv\u00fd obraz finan\u010dn\u00ed situace, v\u00fdsledku hospoda\u0159en\u00ed a pen\u011b\u017en\u00edch tok\u016f v\u00a0souladu s\u00a0pravidly p\u0159edepsan\u00fdmi \u010desk\u00fdmi nebo jin\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy (nap\u0159\u00edklad Mezin\u00e1rodn\u00edmi standardy finan\u010dn\u00edho v\u00fdkaznictv\u00ed IFRS).<\/p>\n<p>\u00da\u010detn\u00ed jednotky, kter\u00e9 maj\u00ed dle Zo\u00da povinnost ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem, mus\u00ed vyhotovit v\u00fdro\u010dn\u00ed zpr\u00e1vu, jej\u00edm\u017e \u00fa\u010delem je ucelen\u011b, vyv\u00e1\u017een\u011b a komplexn\u011b informovat o v\u00fdvoji jejich v\u00fdkonnosti, \u010dinnosti a st\u00e1vaj\u00edc\u00edm hospod\u00e1\u0159sk\u00e9m postaven\u00ed.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-se-pripravit-na-ucetni-audit\/\">jak se p\u0159ipravit na \u00fa\u010detn\u00ed audit<\/a>.<\/p>\n<h3>Mikro \u00fa\u010detn\u00ed jednotka<\/h3>\n<p>Mikro \u00fa\u010detn\u00ed jednotce \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy nestanov\u00ed povinnost ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem. Povinn\u00fd audit by mohl vypl\u00fdvat pouze ze zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu.<\/p>\n<h3>Mal\u00e1 \u00fa\u010detn\u00ed jednotka<\/h3>\n<p>U mal\u00e9 \u00fa\u010detn\u00ed jednotky testujeme dle Zo\u00da stanoven\u00e9 hodnoty v\u017edy za dv\u011b \u00fa\u010detn\u00ed obdob\u00ed. Zji\u0161\u0165ujeme, zda u akciov\u00e9 spole\u010dnosti a sv\u011b\u0159ensk\u00e9ho fondu bylo p\u0159ekro\u010deno, nebo dosa\u017eeno jedno krit\u00e9rium, u ostatn\u00edch \u00fa\u010detn\u00edch jednotek dv\u011b krit\u00e9ria, ve dvou \u00fa\u010detn\u00edch obdob\u00edch po sob\u011b jdouc\u00edch. M\u016f\u017ee se jednat o p\u0159ekro\u010den\u00ed v\u00a0ka\u017ed\u00e9m z\u00a0testovan\u00fdch \u00fa\u010detn\u00edch obdob\u00ed r\u016fzn\u00fdch krit\u00e9ri\u00ed. V\u00a0jednom p\u0159ekro\u010d\u00ed akciov\u00e1 spole\u010dnost, nap\u0159\u00edklad \u00fahrn \u010dist\u00e9ho obratu a ve druh\u00e9m v\u00fd\u0161i aktiv netto a v\u00fdsledkem je, \u017ee m\u00e1 povinnost ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem.<\/p>\n<h3>St\u0159edn\u00ed a velk\u00e1 \u00fa\u010detn\u00ed jednotka<\/h3>\n<p>\u0158\u00e1dn\u00e1 a mimo\u0159\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka st\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky podl\u00e9h\u00e1 povinnosti ov\u011b\u0159en\u00ed v\u017edy.<\/p>\n<figure id=\"attachment_14770\" aria-describedby=\"caption-attachment-14770\" style=\"width: 495px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14770\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/pruvodce-tiskem-ucetnich-dokladu.jpg\" alt=\"V\u00fdb\u011br \u00fa\u010detn\u00edch v\u00fdkaz\u016f\" width=\"495\" height=\"406\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/pruvodce-tiskem-ucetnich-dokladu.jpg 495w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/pruvodce-tiskem-ucetnich-dokladu-300x246.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/pruvodce-tiskem-ucetnich-dokladu-150x123.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/pruvodce-tiskem-ucetnich-dokladu-220x180.jpg 220w\" sizes=\"auto, (max-width: 495px) 100vw, 495px\" \/><figcaption id=\"caption-attachment-14770\" class=\"wp-caption-text\">V\u00fdb\u011br \u00fa\u010detn\u00edch v\u00fdkaz\u016f<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Kategorizace \u00fa\u010detn\u00edch jednotek spo\u010d\u00edv\u00e1 v\u00a0za\u0159azen\u00ed \u00fa\u010detn\u00ed jednotky do jedn\u00e9 ze \u010dty\u0159 kategori\u00ed: a) mikro \u00fa\u010detn\u00ed jednotka, b) mal\u00e1 \u00fa\u010detn\u00ed jednotka, c) st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka, d) velk\u00e1 \u00fa\u010detn\u00ed jednotka. Krit\u00e9rii pro kategorizaci \u00fa\u010detn\u00edch jednotek jsou 1) aktiva netto, 2) \u00fahrn \u010dist\u00e9ho obratu a 3) pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd po\u010det zam\u011bstnanc\u016f. Kategorie \u00fa\u010detn\u00ed jednotky m\u00e1 vliv na povinnost sestaven\u00ed t\u00e9 kter\u00e9 slo\u017eky \u00fa\u010detn\u00ed z\u00e1v\u011brky, jako\u017e i na jejich zve\u0159ejn\u011bn\u00ed. Povinn\u00fd audit maj\u00ed \u00fa\u010detn\u00ed jednotky, kter\u00e9 spln\u00ed krit\u00e9ria dle Zo\u00da. \u00da\u010detn\u00ed jednotky s\u00a0povinn\u00fdm auditem \u00fa\u010detn\u00ed z\u00e1v\u011brky maj\u00ed tak\u00e9 povinnost vyhotovit tzv. v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od roku 2016 neposta\u010duje pouze ur\u010dit, zda p\u0159\u00edslu\u0161n\u00fd podnikatelsk\u00fd subjekt je \u00fa\u010detn\u00ed jednotkou ve smyslu veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed, n\u00fdbr\u017e je nutn\u00e9 \u00fa\u010detn\u00ed jednotku i spr\u00e1vn\u011b &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14769,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,399,332],"class_list":["post-14768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14768","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14768"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14768\/revisions"}],"predecessor-version":[{"id":18464,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14768\/revisions\/18464"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14769"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}