{"id":1581,"date":"2025-02-12T15:11:19","date_gmt":"2025-02-12T14:11:19","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/"},"modified":"2025-02-12T15:11:22","modified_gmt":"2025-02-12T14:11:22","slug":"ucetni-zaverka-ukazuje-tom-vase-firma-sestavit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/","title":{"rendered":"\u00da\u010detn\u00ed z\u00e1v\u011brka: co to je, jak\u00e9 jsou druhy a co je obsahem?"},"content":{"rendered":"<p>Obsah:<\/p>\n<ul>\n<li><a href=\"#uzaverka\">\u00da\u010detn\u00ed uz\u00e1v\u011brka<\/a><\/li>\n<li><a href=\"#zaverka\">\u00da\u010detn\u00ed z\u00e1v\u011brka<\/a><\/li>\n<li><a href=\"#rozsah\">Rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a><\/li>\n<li><a href=\"#druhy\">Druhy \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a><\/li>\n<li><a href=\"#obsah\">Obsah \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a><\/li>\n<\/ul>\n<hr>\n<p>Hned na za\u010d\u00e1tku vyjasn\u00edme <strong>rozd\u00edl mezi \u00fa\u010detn\u00ed z\u00e1v\u011brkou a \u00fa\u010detn\u00ed uz\u00e1v\u011brkou<\/strong>:<\/p>\n<ul>\n<li><strong>\u00da\u010detn\u00ed uz\u00e1v\u011brka<\/strong> jsou ve\u0161ker\u00e9 pr\u00e1ce spojen\u00e9 s uzav\u00edr\u00e1n\u00edm \u00fa\u010dtu, kter\u00e9 vykon\u00e1vaj\u00ed v\u011bt\u0161inou \u00fa\u010detn\u00ed a specializovan\u00e9 firmy.<\/li>\n<li><strong>\u00da\u010detn\u00ed z\u00e1v\u011brka<\/strong> je n\u00e1zev pro soubor v\u0161ech finan\u010dn\u00edch v\u00fdkaz\u016f, kter\u00e9 mus\u00ed n\u011bkter\u00e9 firmy a podnikatel\u00e9 zve\u0159ejnit podle z\u00e1kona. \u00da\u010detn\u00ed z\u00e1v\u011brka je vlastn\u011b v\u00fdsledek proces\u016f a prac\u00ed, kter\u00e9 se prov\u00e1d\u011bj\u00ed p\u0159i finan\u010dn\u00ed uz\u00e1v\u011brce.<a name=\"uzaverka\"><\/a><\/li>\n<\/ul>\n<h2>\u00da\u010detn\u00ed uz\u00e1v\u011brka \u2013 p\u0159edev\u0161\u00edm spoustu pr\u00e1ce pro \u00fa\u010detn\u00ed<\/h2>\n<p>P\u0159i \u00fa\u010detn\u00ed uz\u00e1v\u011brce se zji\u0161\u0165uje stav majetku, z\u00e1vazk\u016f a kapit\u00e1l\u016f <strong>\u00fa\u010detn\u00ed jednotky<\/strong> (podnikaj\u00edc\u00ed fyzick\u00e9 osoby nebo firmy) <strong>vedouc\u00ed \u00fa\u010detnictv\u00ed<\/strong> k ur\u010dit\u00e9mu datu (konec \u00fa\u010detn\u00edho obdob\u00ed \u2013 zpravidla kalend\u00e1\u0159n\u00ed nebo hospod\u00e1\u0159sk\u00fd rok).<\/p>\n<p>Vzejdou z n\u00ed v\u00fdsledky hospoda\u0159en\u00ed, p\u0159ehled o toku finan\u010dn\u00edch prost\u0159edk\u016f za dan\u00e9 obdob\u00ed. Rozhoduj\u00edc\u00edm datem je tzv. <strong>rozvahov\u00fd den<\/strong> (posledn\u00ed den \u00fa\u010detn\u00edho obdob\u00ed \u2013 nap\u0159\u00edklad 31. prosince za kalend\u00e1\u0159n\u00ed rok). K tomuto datu mus\u00edte zajistit, aby kone\u010dn\u00e9 z\u016fstatky zobrazovaly stav majetku, zdroj\u016f a v\u00fdsledek hospoda\u0159en\u00ed ve spr\u00e1vn\u00e9 v\u00fd\u0161i.<\/p>\n<p>Cel\u00fd proces uzav\u00edr\u00e1 jednotliv\u00e9 \u00fa\u010dty za dan\u00e9 \u00fa\u010detn\u00ed obdob\u00ed. P\u0159i \u00fa\u010detn\u00ed uz\u00e1v\u011brce se<\/p>\n<ul>\n<li>do\u00fa\u010dtuj\u00ed v\u0161echny \u00fa\u010detn\u00ed p\u0159\u00edpady k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed,<\/li>\n<li>vypo\u010d\u00edt\u00e1 a za\u00fa\u010dtuje hospod\u00e1\u0159sk\u00fd v\u00fdsledek (zisk nebo ztr\u00e1ta)<\/li>\n<li>vypo\u010d\u00edt\u00e1 a za\u00fa\u010dtuje da\u0148 z p\u0159\u00edjmu,<\/li>\n<li>uzav\u0159ou \u00fa\u010detn\u00ed knihy.<\/li>\n<\/ul>\n<p>P\u0159i uzav\u00edr\u00e1n\u00ed \u00fa\u010dt\u016f byste si m\u011bli zkontrolovat p\u0159edev\u0161\u00edm jestli:<\/p>\n<ul>\n<li>m\u00e1te za\u00fa\u010dtovan\u00e9 v\u0161echny doklady,<\/li>\n<li>z\u016fstatky v bance a v pokladn\u011b odpov\u00eddaj\u00ed \u00fa\u010detnictv\u00ed,<\/li>\n<li>zanikl\u00e9 z\u00e1vazky jsou za\u00fa\u010dtovan\u00e9 a odepsan\u00e9,<\/li>\n<li>je za\u0159azen\u00fd ve\u0161ker\u00fd majetek,<\/li>\n<li>m\u00e1te za\u00fa\u010dtovan\u00fd stav sklad\u016f, ale i dod\u00e1vky materi\u00e1lu na cest\u011b a nedokon\u010den\u00e9 v\u00fdroby,<\/li>\n<li>jste za\u00fa\u010dtovali ve\u0161ker\u00e9 dan\u011b,<\/li>\n<li>hospod\u00e1\u0159sk\u00fd v\u00fdsledek, z\u00e1kladn\u00ed kapit\u00e1l i jeho zm\u011bny jsou za\u00fa\u010dtovan\u00e9.<\/li>\n<li>aktiva a pasiva se rovnaj\u00ed.<\/li>\n<\/ul>\n<p>Sestavov\u00e1n\u00ed a p\u0159\u00edprava podklad\u016f pro \u00fa\u010detn\u00ed uz\u00e1v\u011brku je v\u0161ak n\u00e1ro\u010dn\u00fd proces, kter\u00fd byste rozhodn\u011b m\u011bli sv\u011b\u0159it profesion\u00e1ln\u00edm \u00fa\u010detn\u00edm. Pr\u00e1ci tak\u00e9 v\u00fdrazn\u011b usnadn\u00ed \u00fa\u010detn\u00ed syst\u00e9my <a href=\"https:\/\/money.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">jako nap\u0159\u00edklad Money S3<\/a>.<a name=\"zaverka\"><\/a><\/p>\n<h2>\u00da\u010detn\u00ed z\u00e1v\u011brka \u2013 zaznamen\u00e1n\u00ed v\u00fdsledk\u016f \u00fa\u010detn\u00ed uz\u00e1v\u011brky<\/h2>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka je potom kone\u010dn\u00fd krok \u00fa\u010detn\u00ed uz\u00e1v\u011brky, kter\u00fd p\u0159edstavuje informace o celkov\u00e9m hospoda\u0159en\u00ed spole\u010dnosti, finan\u010dn\u00ed s\u00edle a jej\u00ed budoucnosti. \u010c\u00e1sti \u00fa\u010detn\u00ed z\u00e1v\u011brky tvo\u0159\u00ed dle z\u00e1kona o \u00fa\u010detnictv\u00ed:<\/p>\n<ul>\n<li><strong>rozvaha<\/strong> (bilance).<\/li>\n<li><a href=\"http:\/\/\u00da\u010detn\u00ed z\u00e1v\u011brka ukazuje, jak je na tom va\u0161e firma. Kdy ji sestavit\" data-wplink-url-error=\"true\"><strong>v\u00fdkaz zisk\u016f a ztr\u00e1t<\/strong><\/a>,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-priloha\/\"><strong>p\u0159\u00edlohy \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong><\/a> (nap\u0159\u00edklad informace o z\u00e1vazc\u00edch na soci\u00e1ln\u00edm a zdravotn\u00edm poji\u0161t\u011bn\u00ed nebo o da\u0148ov\u00fdch nedoplatc\u00edch).<\/li>\n<\/ul>\n<p>N\u011bkter\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky obsahuj\u00ed tak\u00e9<\/p>\n<ul>\n<li>p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch,<\/li>\n<li>a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<a name=\"rozsah\"><\/a><\/li>\n<\/ul>\n<h2>Pln\u00fd nebo zkr\u00e1cen\u00fd rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>\u00da\u010detn\u00ed jednotky se podle z\u00e1kona o \u00fa\u010detnictv\u00ed d\u011bl\u00ed podle hodnoty aktiv, obratu a po\u010dtu zam\u011bstnanc\u016f na:<\/p>\n<ul>\n<li><strong>mikro<\/strong> (maxim\u00e1ln\u00ed v\u00fd\u0161e aktiv 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 do 10),<\/li>\n<li><strong>mal\u00e9<\/strong> (maxim\u00e1ln\u00ed v\u00fd\u0161e aktiv 100 milion\u016f K\u010d, \u010dist\u00fd obrat maxim\u00e1ln\u011b 200 milion\u016f K\u010d a pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f do 50),<\/li>\n<li><strong>st\u0159edn\u00ed<\/strong> (maxim\u00e1ln\u00ed v\u00fd\u0161e aktiv 500 milion\u016f K\u010d, \u010dist\u00fd obrat maxim\u00e1ln\u011b 1 miliarda K\u010d a pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f do 250),<\/li>\n<li>a <strong>velk\u00e9<\/strong> (v\u00edce ne\u017e p\u0159edch\u00e1zej\u00edc\u00ed hodnoty).<\/li>\n<\/ul>\n<p>Do vy\u0161\u0161\u00ed nebo ni\u017e\u0161\u00ed kategorie se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotka<\/a> p\u0159esune, jakmile <strong>p\u0159es\u00e1hne nebo nedos\u00e1hne alespo\u0148 na dv\u011b hodnoty<\/strong> ve dvou po sob\u011b jdouc\u00edch rozvahov\u00fdch dnech.<\/p>\n<p>Kategorie (velikost) \u00fa\u010detn\u00ed jednotky potom ur\u010duje, jestli mus\u00ed sestavovat \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu, nebo m\u016f\u017ee vyu\u017e\u00edt <strong>zkr\u00e1cen\u00fd rozsah<\/strong>. N\u00e1le\u017eitosti \u00fa\u010detn\u00ed z\u00e1v\u011brky ve zkr\u00e1cen\u00e9m rozsahu stanovuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\" target=\"_blank\" rel=\"noopener noreferrer\">prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka k z\u00e1konu o \u00fa\u010detnictv\u00ed \u010d 500\/2002 Sb<\/a>.<\/p>\n<p>D\u00e1le z\u00e1le\u017e\u00ed na tom, zda \u00fa\u010detn\u00ed jednotky maj\u00ed z\u00e1konem stanovenou povinnost ov\u011b\u0159en\u00ed z\u00e1v\u011brky auditorem (podle paragrafu 20 z\u00e1kona o \u00fa\u010detnictv\u00ed). Jednotky, kter\u00e9 tuto povinnost maj\u00ed zpravidla zahrnuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku do sv\u00e9 v\u00fdro\u010dn\u00ed zpr\u00e1vy.<\/p>\n<p>Kdy m\u016f\u017eete vyu\u017e\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ve zkr\u00e1cen\u00e9m rozsahu zjist\u00edte v n\u00e1sleduj\u00edc\u00ed tabulce (plat\u00ed pro obchodn\u00ed spole\u010dnosti \u2013 ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti, komoditn\u00ed spole\u010dnosti, spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm, akciov\u00e9 spole\u010dnosti a podnikaj\u00edc\u00ed fyzick\u00e9 osoby).<\/p>\n<table class=\"ticket-table\">\n<tbody>\n<tr>\n<td><\/td>\n<td><strong>Mikro \u00fa\u010detn\u00ed jednotka<\/strong><\/td>\n<td><strong>Mal\u00e1 \u00fa\u010detn\u00ed jednotka<\/strong><\/td>\n<td><strong>St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka<\/strong><\/td>\n<td><strong>Velk\u00e1 \u00fa\u010detn\u00ed jednotka<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Rozvaha<\/td>\n<td>V pln\u00e9m rozsahu, mus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/p>\n<p>Ve zkr\u00e1cen\u00e9m rozsahu, nemus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/td>\n<td>V pln\u00e9m rozsahu, mus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/p>\n<p>Ve zkr\u00e1cen\u00e9m rozsahu, nemus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/td>\n<td>V\u017edy v pln\u00e9m rozsahu<\/td>\n<td>V\u017edy v pln\u00e9m rozsahu<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdkaz zisk\u016f a ztr\u00e1t<\/td>\n<td>V pln\u00e9m rozsahu, pokud je obchodn\u00ed spole\u010dnost\u00ed nebo mus\u00ed m\u00edt z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/p>\n<p>Ve zkr\u00e1cen\u00e9m rozsahu, pokud nen\u00ed obchodn\u00ed spole\u010dnost\u00ed a ani nemus\u00ed m\u00edt z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/td>\n<td>V pln\u00e9m rozsahu, pokud je obchodn\u00ed spole\u010dnost\u00ed nebo mus\u00ed m\u00edt z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/p>\n<p>Ve zkr\u00e1cen\u00e9m rozsahu, pokud nen\u00ed obchodn\u00ed spole\u010dnost\u00ed a ani nemus\u00ed m\u00edt z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/td>\n<td>V\u017edy v pln\u00e9m rozsahu<\/td>\n<td>V\u017edy v pln\u00e9m rozsahu<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edlohy<\/td>\n<td>V pln\u00e9m rozsahu, mus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/p>\n<p>Ve zkr\u00e1cen\u00e9m rozsahu, nemus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/td>\n<td>V pln\u00e9m rozsahu, mus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/p>\n<p>Ve zkr\u00e1cen\u00e9m rozsahu, nemus\u00ed-li z\u00e1v\u011brku ov\u011b\u0159it auditor.<\/td>\n<td>V\u017edy v pln\u00e9m rozsahu<\/td>\n<td>V\u017edy v pln\u00e9m rozsahu<\/td>\n<\/tr>\n<tr>\n<td>P\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch<\/td>\n<td>Nemus\u00ed sestavovat<\/td>\n<td>Nemus\u00ed sestavovat<\/td>\n<td>Mus\u00ed sestavovat<\/td>\n<td>Mus\u00ed sestavovat<\/td>\n<\/tr>\n<tr>\n<td>P\u0159ehled o zm\u011bn\u00e1ch ve vlastn\u00edm kapit\u00e1lu<\/td>\n<td>Nemus\u00ed sestavovat<\/td>\n<td>Nemus\u00ed sestavovat<\/td>\n<td>Mus\u00ed sestavovat<\/td>\n<td>Mus\u00ed sestavovat<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><small>*Mal\u00e9 \u00fa\u010detn\u00ed jednotky mus\u00ed m\u00edt z\u00e1v\u011brku ov\u011b\u0159enou auditorem, pokud za dan\u00e9 \u00fa\u010detn\u00ed obdob\u00ed m\u011bly aktiva ve v\u011bt\u0161\u00ed hodnot\u011b ne\u017e 40 milion\u016f korun, \u00fahrn \u010dist\u00e9ho obratu nad 80 milion\u016f korun, pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v\u011bt\u0161\u00ed ne\u017e 50 (alespo\u0148 jedno z uveden\u00fdch v p\u0159\u00edpad\u011b, \u017ee jsou akciov\u00e9 spole\u010dnosti nebo sv\u011b\u0159eneck\u00e9 fondy a alespo\u0148 dv\u011b hodnoty v p\u0159\u00edpad\u011b ostatn\u00edch mal\u00fdch jednotek).<a name=\"druhy\"><\/a><\/small><\/p>\n<h2>Jak\u00e9 jsou druhy \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>Podle toho, kdy se \u00fa\u010detn\u00ed z\u00e1v\u011brka sestavuje, existuj\u00ed 4 typy:<\/p>\n<ul>\n<li><strong>\u0158\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka.<\/strong> Vznik\u00e1 pravideln\u011b k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed (kalend\u00e1\u0159n\u00ed, nebo hospod\u00e1\u0159sk\u00fd rok).<\/li>\n<li><strong>Mimo\u0159\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka.<\/strong> Sestavuje se ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech k jin\u00e9mu ne\u017e posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed. Nap\u0159\u00edklad ke dni p\u0159ed vstupem do likvidace, ke dni p\u0159edch\u00e1zej\u00edc\u00edmu dni vstupu do konkursu nebo k rozhodn\u00e9mu dni p\u0159em\u011bny.<\/li>\n<li><strong>Mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka.<\/strong> Prov\u00e1d\u00ed se v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed. P\u0159i tomto typu z\u00e1v\u011brky se neuzav\u00edraj\u00ed \u00fa\u010detn\u00ed knihy.<\/li>\n<li><strong>Konsolidovan\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka.<\/strong> Informuje o konsolida\u010dn\u00edm celku. Tuto z\u00e1v\u011brku mus\u00ed sestavit (p\u0159eb\u00edr\u00e1 povinnost za konsolidovan\u00fd celek) \u00fa\u010detn\u00ed jednotka, kter\u00e1 je obchodn\u00ed spole\u010dnost\u00ed a je ovl\u00e1daj\u00edc\u00ed osobou.<a name=\"obsah\"><\/a><\/li>\n<\/ul>\n<h2>Co mus\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka obsahovat<\/h2>\n<p>Podle <strong>\u00a7 18 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/strong> v \u00fa\u010detn\u00ed z\u00e1v\u011brce nesm\u00ed chyb\u011bt:<\/p>\n<ul>\n<li><strong>n\u00e1zev \u00fa\u010detn\u00ed jednotky<\/strong>, s\u00eddlo (u fyzick\u00fdch osob bydli\u0161t\u011b a m\u00edsto podnik\u00e1n\u00ed, pokud se li\u0161\u00ed od bydli\u0161t\u011b),<\/li>\n<li><strong>identifika\u010dn\u00ed \u010d\u00edslo<\/strong>, pokud jej \u00fa\u010detn\u00ed jednotka m\u00e1, a informaci o z\u00e1pisu do ve\u0159ejn\u00e9ho rejst\u0159\u00edku uv\u00e1d\u011bnou na obchodn\u00edch listin\u00e1ch,<\/li>\n<li><strong>pr\u00e1vn\u00ed formu \u00fa\u010detn\u00ed jednotky<\/strong> (s.r.o., a.s. a podobn\u011b), p\u0159\u00edpadn\u011b informaci o tom, \u017ee \u00fa\u010detn\u00ed jednotka je v likvidaci,<\/li>\n<li><strong>p\u0159edm\u011bt podnik\u00e1n\u00ed<\/strong> nebo jin\u00e9 \u010dinnosti, nebo \u00fa\u010del, pro kter\u00fd byla \u00fa\u010detn\u00ed jednotka z\u0159\u00edzena,<\/li>\n<li><strong>rozvahov\u00fd den<\/strong> nebo jin\u00fd okam\u017eik, ke kter\u00e9mu se \u00fa\u010detn\u00ed z\u00e1v\u011brka sestavuje,<\/li>\n<li><strong>okam\u017eik sestaven\u00ed<\/strong> \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/li>\n<\/ul>\n<p>Po sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku schvaluje valn\u00e1 hromada, a to do 6 m\u011bs\u00edc\u016f od posledn\u00edho dne \u00fa\u010detn\u00edho obdob\u00ed na sch\u016fzi (jedin\u00e1 povinn\u00e1 sch\u016fze za rok). Do 30 dn\u016f od schv\u00e1len\u00ed pak st\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky z\u00e1v\u011brku mus\u00ed zve\u0159ejnit zasl\u00e1n\u00edm na p\u0159\u00edslu\u0161n\u00fd rejst\u0159\u00edkov\u00fd soud.<\/p>\n<p><em>\u201eZa zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky je zodpov\u011bdn\u00fd jednatel spole\u010dnosti. Pokud tak neu\u010din\u00ed, hroz\u00ed pokuta a\u017e 100 000 K\u010d a v krajn\u00edm p\u0159\u00edpad\u011b, zejm\u00e9na pokud se jedn\u00e1 o opakovan\u00e9 nedodr\u017een\u00ed term\u00ednu, i na\u0159\u00edzen\u00e1 likvidace spole\u010dnosti. Soud v\u0161ak v\u017edy stanov\u00ed dodate\u010dnou lh\u016ftu k n\u00e1prav\u011b a kdy\u017e v\u0161e dolo\u017e\u00edte, k likvidaci nedojde,\u201d<\/em> \u0159\u00edk\u00e1 advok\u00e1t a jednatel advok\u00e1tn\u00ed kancel\u00e1\u0159e 3Advok\u00e1ti.<\/p>\n<p>Pamatujte tak\u00e9 na to, \u017ee \u00fa\u010detn\u00ed z\u00e1v\u011brka mus\u00ed b\u00fdt sou\u010d\u00e1st\u00ed va\u0161eho nejbli\u017e\u0161\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<div class=\"info-box\">\n<p>N\u00e1vod, jak ud\u011bl\u00e1te \u00fa\u010detn\u00ed z\u00e1v\u011brku v Money S3, najdete v na\u0161ich <a href=\"https:\/\/money.cz\/novinky-a-tipy\/novinky-z-money\/rady-tipy-ze-zakaznicke-podpory-ucetni-zaverky-vytvareni-mezd-novem-roce\/\" target=\"_blank\" rel=\"noopener noreferrer\">Tipech ze z\u00e1kaznick\u00e9 podpory<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Obsah: \u00da\u010detn\u00ed uz\u00e1v\u011brka \u00da\u010detn\u00ed z\u00e1v\u011brka Rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky Druhy \u00fa\u010detn\u00ed z\u00e1v\u011brky Obsah \u00fa\u010detn\u00ed z\u00e1v\u011brky Hned na za\u010d\u00e1tku vyjasn\u00edme rozd\u00edl mezi \u00fa\u010detn\u00ed z\u00e1v\u011brkou a \u00fa\u010detn\u00ed uz\u00e1v\u011brkou: &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1582,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[129,99],"class_list":["post-1581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetni-zaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1581","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1581"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1581\/revisions"}],"predecessor-version":[{"id":5837,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1581\/revisions\/5837"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1582"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}