{"id":2424,"date":"2025-01-07T18:51:26","date_gmt":"2025-01-07T17:51:26","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/"},"modified":"2025-03-18T09:16:19","modified_gmt":"2025-03-18T08:16:19","slug":"kategorie-ucetnich-jednotek-zjistete-kam-patrite","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/","title":{"rendered":"Kategorie \u00fa\u010detn\u00edch jednotek: zjist\u011bte kam pat\u0159\u00edte"},"content":{"rendered":"<p>Fyzick\u00e9 osoby si mohou vybrat, jestli budou uplat\u0148ovat v\u00fddaje procentem z p\u0159\u00edjm\u016f, pau\u0161\u00e1ln\u00ed da\u0148 nebo povedou da\u0148ovou evidenci (p\u0159\u00edpadn\u011b \u00fa\u010detnictv\u00ed). Pr\u00e1vnick\u00e9 osoby na v\u00fdb\u011br nemaj\u00ed a povinn\u011b vedou \u00fa\u010detnictv\u00ed<\/p>\n<h2>Veden\u00ed \u00fa\u010detnictv\u00ed: pro koho je povinn\u00e9 a dobrovoln\u00e9<\/h2>\n<p>\u00da\u010detnictv\u00ed <strong>zachycuje v\u0161echny pen\u011b\u017en\u00ed operace<\/strong>, kter\u00e9 v podniku vzniknou. Nemus\u00ed se jednat jen klasick\u00e9 pohyby pen\u011bz na bankovn\u00edm \u00fa\u010dtu. Vede se rovn\u011b\u017e p\u0159ehled o stavu a pohybu majetku, z\u00e1vazk\u016f, pohled\u00e1vk\u00e1ch, n\u00e1kladech i v\u00fdnosech. V\u0161echny tyto skute\u010dnosti toti\u017e maj\u00ed vliv na hospod\u00e1\u0159sk\u00fd v\u00fdsledek podnik\u00e1n\u00ed (zisk \u010di ztr\u00e1tu) a na v\u00fdslednou da\u0148 z p\u0159\u00edjm\u016f.<\/p>\n<h2>Podvojn\u00e9 \u00fa\u010detnictv\u00ed: m\u00e1 d\u00e1ti, dal<\/h2>\n<p>Kv\u016fli zp\u016fsobu, jak\u00fdm se jednotliv\u00e9 operace zachycuj\u00ed, se setk\u00e1te s ozna\u010den\u00edm podvojn\u00e9 \u00fa\u010detnictv\u00ed. Plat\u00ed, \u017ee <strong>ka\u017ed\u00e1 operace se zachyt\u00ed na dvou r\u016fzn\u00fdch \u00fa\u010dtech<\/strong> z tzv. \u00fa\u010detn\u00ed osnovy. Ta p\u0159edstavuje soupis v\u0161ech \u00fa\u010dt\u016f, kter\u00e9 podnik vyu\u017e\u00edv\u00e1 p\u0159i veden\u00ed \u00fa\u010detn\u00ed agendy.<\/p>\n<p>Krom\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed existuje je\u0161t\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\">jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/a>. V sou\u010dasn\u00e9 dob\u011b ho mohou pou\u017e\u00edvat jen neziskov\u00e9 organizace, nikoliv podnikatel\u00e9.\u00a0<\/p>\n<h2>Kdo mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed<\/h2>\n<p><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o \u00fa\u010detnictv\u00ed<\/a> na\u0159izuje v\u00e9st \u00fa\u010detnictv\u00ed <strong>v\u0161em pr\u00e1vnick\u00fdm osob\u00e1m<\/strong>. Z podnikatelsk\u00e9 sf\u00e9ry se to t\u00fdk\u00e1 zejm\u00e9na:\u00a0<\/p>\n<ul>\n<li aria-level=\"1\"><strong>akciov\u00fdch spole\u010dnost\u00ed<\/strong> (a. s.),<\/li>\n<li aria-level=\"1\"><strong>spole\u010dnost\u00ed s ru\u010den\u00edm omezen\u00fdm<\/strong> (s. r. o.),\u00a0<\/li>\n<li aria-level=\"1\"><strong>komanditn\u00edch spole\u010dnost\u00ed<\/strong> (k. s.),\u00a0<\/li>\n<li aria-level=\"1\"><strong>ve\u0159ejn\u00fdch obchodn\u00edch spole\u010dnost\u00ed <\/strong>(v. o. s.)\u00a0<\/li>\n<li aria-level=\"1\">a <strong>dru\u017estev<\/strong>.<\/li>\n<\/ul>\n<p><strong>Fyzick\u00e9 osoby <\/strong>vedou \u00fa\u010detnictv\u00ed jen tehdy, kdy\u017e:<\/p>\n<ul>\n<li aria-level=\"1\">jsou <strong>zapsan\u00e9 v obchodn\u00edm rejst\u0159\u00edku<\/strong>,<\/li>\n<li aria-level=\"1\"><strong>p\u0159ekro\u010d\u00ed ro\u010dn\u00ed obrat nad 25 milion\u016f korun<\/strong>,<\/li>\n<li aria-level=\"1\">jsou spole\u010dn\u00edky ve spole\u010dnosti, kde nejm\u00e9n\u011b jeden ze spole\u010dn\u00edk\u016f vede \u00fa\u010detnictv\u00ed,<\/li>\n<li aria-level=\"1\">nebo se <strong>rozhodnou v\u00e9st \u00fa\u010detnictv\u00ed dobrovoln\u011b<\/strong>.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>Pokud fyzick\u00e1 osoba vede \u00fa\u010detnictv\u00ed, mus\u00ed ho v\u00e9st minim\u00e1ln\u011b po dobu 5 let.<\/p>\n<\/div>\n<figure id=\"attachment_5802\" aria-describedby=\"caption-attachment-5802\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-5802\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/08\/filing-cabinet-1205044_1920-1024x697.jpg\" alt=\"\" width=\"1024\" height=\"697\" \/><figcaption id=\"caption-attachment-5802\" class=\"wp-caption-text\">Veden\u00ed \u00fa\u010detnictv\u00ed vy\u017eaduje odborn\u00e9 znalosti a tak\u00e9 <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed software<\/a> pro jeho zpracov\u00e1n\u00ed.<\/figcaption><\/figure>\n<h2>Rozsah veden\u00ed \u00fa\u010detnictv\u00ed: kategorizace \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Ke stanoven\u00ed rozsahu veden\u00ed \u00fa\u010detnictv\u00ed sv\u00e9 podnik\u00e1n\u00ed nejprve mus\u00edte za\u0159adit do jedn\u00e9 ze 4 skupin \u00fa\u010detn\u00edch jednotek. Budete hodnotit tato krit\u00e9ria:<\/p>\n<ol>\n<li aria-level=\"1\"><strong>velikost aktiv<\/strong> (odpov\u00edd\u00e1 hodnot\u011b netto aktiv v rozvaze, tedy hodnot\u011b aktiv po ode\u010dten\u00ed celkov\u00fdch odpis\u016f),<\/li>\n<li aria-level=\"1\"><strong>v\u00fd\u0161e \u010dist\u00e9ho obratu<\/strong><strong>\u00a0<\/strong>(za rok) \u2013 je pouze \u010d\u00e1stka v\u00fdnos\u016f souvisej\u00edc\u00edch s\u00a0p\u0159edm\u011btem podnikatelsk\u00e9 \u010dinnosti. Od roku 2024 se tedy nejedn\u00e1 o tzv. \u00fahrn \u010dist\u00e9ho obratu, kter\u00fd odpov\u00eddal sou\u010dtu v\u0161ech v\u00fdnos\u016f,<\/li>\n<li aria-level=\"1\"><strong>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/strong> \u2013 spousta \u00fa\u010detn\u00edch program\u016f v\u00e1m tento \u00fadaj poskytne, um\u00ed to i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/novinky-z-money\/rady-tipy-ze-zakaznicke-podpory-ucetni-zaverky-vytvareni-mezd-novem-roce\/#zamestnanci\">\u00fa\u010detn\u00ed software Money S3<\/a>.<\/li>\n<\/ol>\n<p>Abyste spadali do jedn\u00e9 ze t\u0159\u00ed prvn\u00edch kategori\u00ed, k rozvahov\u00e9mu dni (obvykle k 31. 12.) nesm\u00edte p\u0159ekro\u010dit nejm\u00e9n\u011b dv\u011b z krit\u00e9ri\u00ed. Pro za\u0159azen\u00ed podniku mezi velk\u00e9 \u00fa\u010detn\u00ed jednotky plat\u00ed, \u017ee k rozvahov\u00e9mu dni mus\u00edte p\u0159ekro\u010dit minim\u00e1ln\u011b dv\u011b krit\u00e9ria.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p><strong>kategorie \u00fa\u010detn\u00ed jednotky<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>celkov\u00e1 aktiva<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>celkov\u00fd obrat<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>1.<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>mikro<\/strong><\/p>\n<\/td>\n<td>\n<p>9 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>18 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>2.<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>mal\u00e1<\/strong><\/p>\n<\/td>\n<td>\n<p>100 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>200 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>50<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>3.<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>st\u0159edn\u00ed<\/strong><\/p>\n<\/td>\n<td>\n<p>500 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>1 000 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>250<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>4.<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>velk\u00e1<\/strong><\/p>\n<\/td>\n<td>\n<p>500 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>1 000 milion\u016f K\u010d<\/p>\n<\/td>\n<td>\n<p>250<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Tabulka zachycuje hrani\u010dn\u00ed limity, podle kter\u00fdch se p\u0159i za\u0159azen\u00ed do p\u0159\u00edslu\u0161n\u00e9 kategorie \u0159\u00edd\u00edte.<\/em><\/p>\n<p>Ka\u017ed\u00e1 kategorie (p\u0159esn\u011bji \u0159e\u010deno <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ka k z\u00e1konu o \u00fa\u010detnictv\u00ed<\/a>) v\u00e1m jako podnikatel\u016fm stanovuje r\u016fzn\u00e9 povinnosti. Tam se \u0159ad\u00ed nap\u0159.:<\/p>\n<ul>\n<li aria-level=\"1\">rozsah veden\u00ed \u00fa\u010detnictv\u00ed (pln\u00fd nebo zjednodu\u0161en\u00fd),<\/li>\n<li aria-level=\"1\">sestaven\u00ed <strong>v\u00fdro\u010dn\u00ed zpr\u00e1vy<\/strong>,<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/#rozsah\"><strong>rozsah zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong><\/a> a v\u00fdro\u010dn\u00ed zpr\u00e1vy,<\/li>\n<li aria-level=\"1\">sestaven\u00ed v\u00fdkazu o pen\u011b\u017en\u00edch toc\u00edch a v\u00fdkazu o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu,<\/li>\n<li aria-level=\"1\">povinnost uv\u00e9st nefinan\u010dn\u00ed \u00fadaje ve v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b,<\/li>\n<li aria-level=\"1\">pou\u017eit\u00ed vybran\u00fdch \u00fa\u010detn\u00edch metod,<\/li>\n<li aria-level=\"1\">povinnost auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/li>\n<\/ul>\n<p>Pln\u00fd rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky znamen\u00e1, \u017ee sestavujete ve\u0161ker\u00e9 \u00fa\u010detn\u00ed v\u00fdkazy (rozvahu, v\u00fdkaz zisk\u016f a ztr\u00e1t, p\u0159\u00edlohy, p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu).\u00a0<\/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>Mikro \u00fa\u010detn\u00ed jednotka<\/h2>\n<p>U mikro a mal\u00fdch \u00fa\u010detn\u00edch jednotek mus\u00edme rozli\u0161ovat, jestli u nich prob\u00edh\u00e1 <strong>audit<\/strong>.\u00a0<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>B\u011bhem <strong>auditu<\/strong> se p\u0159ezkoum\u00e1vaj\u00ed informace, data nebo \u010dinnosti a ov\u011b\u0159uje se jejich platnost. Zkoum\u00e1 se tak\u00e9, zda p\u0159i vykazov\u00e1n\u00ed \u00fa\u010detnictv\u00ed firma dodr\u017euje aktu\u00e1ln\u00ed p\u0159edpisy. Prov\u00e1d\u00ed ho nez\u00e1visl\u00e1 osoba veden\u00e1 v <a href=\"https:\/\/www.kacr.cz\/\" target=\"_blank\" rel=\"noopener\">komo\u0159e auditor\u016f<\/a>. Fin\u00e1ln\u00edm v\u00fdstupem auditu je <strong>auditorsk\u00e1 zpr\u00e1va<\/strong>.<\/p>\n<\/div>\n<p>Zda je nutn\u00e9 m\u00edt \u00fa\u010detn\u00ed<strong> z\u00e1v\u011brku ov\u011b\u0159enou auditorem<\/strong> pozn\u00e1te podle n\u00e1sleduj\u00edc\u00edch 3 ukazatel\u016f:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>aktiva<\/strong> v netto hodnot\u011b (tedy celkov\u00fdch aktiv po ode\u010dten\u00ed opr\u00e1vek) <strong>vy\u0161\u0161\u00ed ne\u017e 40 milion\u016f K\u010d,<\/strong><\/li>\n<li aria-level=\"1\"><strong>\u010dist\u00fd ro\u010dn\u00ed obrat vy\u0161\u0161\u00ed 80 milion\u016f K\u010d<\/strong>,<\/li>\n<li aria-level=\"1\"><strong>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f vy\u0161\u0161\u00ed ne\u017e 50 zam\u011bstnanc\u016f.<\/strong><\/li>\n<\/ul>\n<p>Akciov\u00e9 spole\u010dnosti a sv\u011b\u0159eneck\u00e9 fondy jsou auditovan\u00e9, jestli\u017ee dos\u00e1hnou<strong> alespo\u0148 jednoho z v\u00fd\u0161e uveden\u00fdch krit\u00e9ri\u00ed <\/strong>v b\u011b\u017en\u00e9m a p\u0159edch\u00e1zej\u00edc\u00edm obdob\u00ed. V\u0161echny ostatn\u00ed spole\u010dnosti popt\u00e1vaj\u00ed auditorsk\u00e9 slu\u017eby tehdy, pokud dos\u00e1hnou nejm\u00e9n\u011b <strong>dvou z v\u00fd\u0161e uveden\u00fdch krit\u00e9ri\u00ed<\/strong>.<\/p>\n<p>Na p\u0159\u00edkladu si uk\u00e1\u017eeme, jak postupovat p\u0159i ur\u010den\u00ed proveden\u00ed auditu. Spole\u010dnost s ru\u010den\u00edm omezen\u00fdm, kter\u00e1 pat\u0159\u00ed mezi mal\u00e9 \u00fa\u010detn\u00ed jednotky, dosahovala b\u011bhem 3 let n\u00e1sleduj\u00edc\u00edch hodnot:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p><strong>2019<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2020<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2021<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>aktiva (netto)<\/strong><\/p>\n<\/td>\n<td>\n<p>28 400 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>96 100 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>139 700 000 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u010dist\u00fd obrat<\/strong><\/p>\n<\/td>\n<td>\n<p>85 900 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>179 300 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>385 200 000 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/strong><\/p>\n<\/td>\n<td>\n<p>16<\/p>\n<\/td>\n<td>\n<p>18<\/p>\n<\/td>\n<td>\n<p>23<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Z toho vypl\u00fdv\u00e1, \u017ee roce 2021 mus\u00ed s. r. o. povinn\u011b prov\u00e9st audit, proto\u017ee v aktu\u00e1ln\u00edm i p\u0159edch\u00e1zej\u00edc\u00edm obdob\u00ed p\u0159es\u00e1hla dv\u011b krit\u00e9ria.<\/p>\n<p>A te\u010f u\u017e zp\u00e1tky k <strong>mikro<\/strong> \u00fa\u010detn\u00edm jednotk\u00e1m. Ty zpravidla nepodl\u00e9haj\u00ed auditu a plat\u00ed pro n\u011b n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">sestavuj\u00ed <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#cast2-hlava1\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00ed z\u00e1v\u011brku ve zkr\u00e1cen\u00e9m rozsahu<\/a>,<\/li>\n<li aria-level=\"1\">nezve\u0159ej\u0148uj\u00ed v\u00fdsledovku (<a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-vykaz-zisku-a-ztraty\/\">v\u00fdkaz zisku a ztr\u00e1ty<\/a>),<\/li>\n<li aria-level=\"1\">nesestavuj\u00ed p\u0159ehled cash flow a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/li>\n<\/ul>\n<p>Jestli\u017ee m\u00e1 mikro \u00fa\u010detn\u00ed jednotka povinn\u00fd audit, plat\u00ed pro ni stejn\u00e1 pravidla jako pro malou \u00fa\u010detn\u00ed jednotku, kter\u00e1 podl\u00e9h\u00e1 auditu.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>N\u00e1le\u017eitosti \u00fa\u010detn\u00ed z\u00e1v\u011brky ve zkr\u00e1cen\u00e9m a pln\u00e9m rozsahu stanovuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\" target=\"_blank\" rel=\"noopener\">prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka k z\u00e1konu o \u00fa\u010detnictv\u00ed \u010d. 500\/2002 Sb<\/a>.<\/p>\n<\/div>\n<h2>Mal\u00e1 \u00fa\u010detn\u00ed jednotka<\/h2>\n<p><strong>Mal\u00e1<\/strong> \u00fa\u010detn\u00ed jednotka, kter\u00e1 <strong>nepodl\u00e9h\u00e1 auditu<\/strong>, m\u00e1 tyto povinnosti:\u00a0<\/p>\n<ul>\n<li aria-level=\"1\">sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brku ve zkr\u00e1cen\u00e9m rozsahu,<\/li>\n<li aria-level=\"1\">nezve\u0159ej\u0148uje v\u00fdsledovku (v\u00fdkaz zisku a ztr\u00e1ty),<\/li>\n<li aria-level=\"1\">nesestavuje p\u0159ehled cash flow (o pen\u011b\u017en\u00edch toc\u00edch) a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/li>\n<\/ul>\n<p><strong>Auditovan\u00e1<\/strong> mal\u00e1 \u00fa\u010detn\u00ed jednotka:<\/p>\n<ul>\n<li aria-level=\"1\">sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu,<\/li>\n<li aria-level=\"1\">p\u0159ipravuje v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/li>\n<\/ul>\n<p><strong>V\u00fdro\u010dn\u00ed zpr\u00e1va <\/strong>zpravidla obsahuje v\u0161echny povinn\u011b sestavovan\u00e9 \u00fa\u010detn\u00ed v\u00fdkazy a d\u00e1le komplexn\u00ed informace o:<\/p>\n<ul>\n<li aria-level=\"1\">budouc\u00edm v\u00fdvoji spole\u010dnosti,\u00a0<\/li>\n<li aria-level=\"1\">v\u00fdvoji hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku,<\/li>\n<li aria-level=\"1\">vlastn\u00edch akci\u00edch \u010di pod\u00edlech,<\/li>\n<li aria-level=\"1\">zahrani\u010dn\u00edch pobo\u010dk\u00e1ch spole\u010dnosti,<\/li>\n<li aria-level=\"1\">provozn\u00edch a finan\u010dn\u00edch ukazatel\u00edch (v\u010detn\u011b graf\u016f),<\/li>\n<li aria-level=\"1\">\u010di aktivit\u00e1ch v oblasti v\u00fdzkumu a v\u00fdvoje.<\/li>\n<\/ul>\n<p>P\u0159esto\u017ee to nen\u00ed povinn\u00e9, \u010dasto ve v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b najdete i p\u00e1r slov od gener\u00e1ln\u00edho \u0159editele \u010di p\u0159edstavenstva spole\u010dnosti. V praxi jsou v\u00fdro\u010dn\u00ed zpr\u00e1vy <strong>ur\u010den\u00e9 prim\u00e1rn\u011b investor\u016fm<\/strong>, akcion\u00e1\u0159\u016fm, zam\u011bstnanc\u016fm nebo novin\u00e1\u0159\u016fm. Opravdu komplexn\u011b zpracovan\u00e9 v\u00fdro\u010dn\u00ed zpr\u00e1vy m\u00edvaj\u00ed nap\u0159\u00edklad banky, ale i dal\u0161\u00ed velk\u00e9 spole\u010dnosti (<a href=\"https:\/\/investor.kofola.cz\/wp-content\/uploads\/2020\/07\/Kofola_V%C3%BDro%C4%8Dn%C3%AD-zpr%C3%A1va-2019_CZ.pdf\" target=\"_blank\" rel=\"noopener\">uk\u00e1zka v\u00fdro\u010dn\u00ed zpr\u00e1vy Kofoly<\/a>).<\/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\/2424\">\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\/2424\">\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>Velk\u00e1 \u00fa\u010detn\u00ed jednotka<\/h2>\n<p>Pro velk\u00e9 \u00fa\u010detn\u00ed jednotky plat\u00ed n\u00e1sleduj\u00edc\u00ed pravidla:<\/p>\n<ul>\n<li aria-level=\"1\">v\u017edy podl\u00e9haj\u00ed povinn\u00e9mu auditu,<\/li>\n<li aria-level=\"1\">sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu,<\/li>\n<li aria-level=\"1\">sestavuj\u00ed p\u0159ehled cash flow a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu,<\/li>\n<li aria-level=\"1\">vyhotovuj\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/li>\n<\/ul>\n<h2>Za\u010d\u00e1tek podnik\u00e1n\u00ed a p\u0159echod do jin\u00e9 kategorie<\/h2>\n<p>Jako za\u010d\u00ednaj\u00edc\u00ed podnikatel\u00e9 pou\u017eijete takovou kategorii, u kter\u00e9 o\u010dek\u00e1v\u00e1te, \u017ee v prvn\u00edm roce \u00fa\u010detn\u00edho obdob\u00ed k rozvahov\u00e9mu dni spln\u00edte jej\u00ed krit\u00e9ria. Pokud tedy nov\u00fd podnik nem\u00e1 skute\u010dn\u011b raketov\u00fd r\u016fst, prvn\u00ed rok obvykle spad\u00e1 mezi mikro \u00fa\u010detn\u00ed jednotky.<\/p>\n<p>Pokud dvakr\u00e1t po sob\u011b v rozvahov\u00fdch dnech p\u0159ekro\u010d\u00edte (anebo naopak p\u0159estanete p\u0159ekra\u010dovat) dv\u011b hrani\u010dn\u00ed hodnoty, kter\u00e9 odd\u011bluj\u00ed jednotliv\u00e9 \u00fa\u010detn\u00ed kategorie, za\u0159ad\u00edte se od n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed do <strong>nov\u00e9 kategorie. <\/strong>N\u00e1sledn\u011b dodr\u017eujete nov\u011b na\u0159\u00edzen\u00fd rozsah veden\u00ed \u00fa\u010detnictv\u00ed a zp\u016fsob sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>Money S3 je ide\u00e1ln\u00ed program pro veden\u00ed \u00fa\u010detnictv\u00ed men\u0161\u00edch a st\u0159edn\u00edch firem. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si Money S3 zdarma<\/a> se v\u0161emi funkcemi.<\/p>\n<\/div>\n<h2>Do kdy \u00fa\u010detn\u00ed z\u00e1v\u011brku a v\u00fdro\u010dn\u00ed zpr\u00e1vu zve\u0159ejnit<\/h2>\n<p>Pokud jste zapsan\u00ed v obchodn\u00edm rejst\u0159\u00edku, do sb\u00edrky listin ukl\u00e1d\u00e1te a zve\u0159ej\u0148ujete v n\u00ed v\u0161echny dokumenty. Neauditovan\u00e9 mikro a mal\u00e9 \u00fa\u010detn\u00ed jednotky nemusej\u00ed zve\u0159ej\u0148ovat v\u00fdkaz zisku a ztr\u00e1ty (posta\u010duje pouze rozvaha a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-priloha\/\">p\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/a>).<\/p>\n<p>Pro ostatn\u00ed \u00fa\u010detn\u00ed jednotky to znamen\u00e1, \u017ee zve\u0159ej\u0148uj\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">kompletn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku,<\/li>\n<li aria-level=\"1\">v\u00fdro\u010dn\u00ed zpr\u00e1vu a zpr\u00e1vu auditora (pokud podl\u00e9haj\u00ed auditu).<\/li>\n<\/ul>\n<p>Proto\u017ee je \u00fa\u010detn\u00ed z\u00e1v\u011brka \u010dasto sou\u010d\u00e1st\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vy, sta\u010d\u00ed, kdy\u017e podnikatel\u00e9 zve\u0159ejn\u00ed jen v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/p>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brku zve\u0159ejn\u011bte <strong>do 30 dn\u016f <\/strong>od schv\u00e1len\u00ed p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem a ov\u011b\u0159en\u00ed auditorem. Nejpozd\u011bji v\u0161ak <strong>do 12 m\u011bs\u00edc\u016f<\/strong> od rozvahov\u00e9ho dne, a to i tehdy, pokud \u00fa\u010detn\u00ed z\u00e1znamy nejsou schv\u00e1leny.<\/p>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka se zve\u0159ej\u0148uje do sb\u00edrky listin prost\u0159ednictv\u00edm ve\u0159ejn\u00fdch rejst\u0159\u00edk\u016f. P\u0159edat dokumenty <strong>rejst\u0159\u00edkov\u00e9mu soudu<\/strong> m\u016f\u017eete:<\/p>\n<ol>\n<li aria-level=\"1\">pomoc\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">datov\u00e9 schr\u00e1nky<\/a> \u2013 zasl\u00e1n\u00edm na p\u0159\u00edslu\u0161n\u00fd rejst\u0159\u00edkov\u00fd soud<\/li>\n<li aria-level=\"1\"><strong>e-mailem s elektronick\u00fdm podpisem<\/strong> zaslan\u00fdm na podatelnu rejst\u0159\u00edkov\u00e9ho soudu<\/li>\n<li aria-level=\"1\">online p\u0159es<strong> internetov\u00fd port\u00e1l <\/strong><a href=\"https:\/\/justice.cz\/\" target=\"_blank\" rel=\"noopener\"><strong>justice.cz<\/strong><\/a><\/li>\n<li aria-level=\"1\">prost\u0159ednictv\u00edm p\u0159\u00edslu\u0161n\u00e9ho<strong> finan\u010dn\u00edho \u00fa\u0159adu<\/strong><\/li>\n<\/ol>\n<p>Jednotliv\u00e9 listiny p\u0159\u00edslu\u0161n\u00e9mu rejst\u0159\u00edkov\u00e9mu soudu za\u0161lete ve form\u00e1tu PDF.<\/p>\n<p>Pokud nespln\u00edte svoji z\u00e1konnou povinnost t\u00fdkaj\u00edc\u00ed se zve\u0159ejn\u011bn\u00ed dokument\u016f, hroz\u00ed v\u00e1m <strong>pokuta ve v\u00fd\u0161i 3 %<\/strong> z celkov\u00e9 hodnoty aktiv spole\u010dnosti nebo se vystavujete riziku ud\u011blen\u00ed po\u0159\u00e1dkov\u00e9 pokuty dle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2013-304\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o ve\u0159ejn\u00fdch rejst\u0159\u00edc\u00edch<\/a> a\u017e ve v\u00fd\u0161i <strong>100 tis\u00edc K\u010d<\/strong>.<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fyzick\u00e9 osoby si mohou vybrat, jestli budou uplat\u0148ovat v\u00fddaje procentem z p\u0159\u00edjm\u016f, pau\u0161\u00e1ln\u00ed da\u0148 nebo povedou da\u0148ovou evidenci (p\u0159\u00edpadn\u011b \u00fa\u010detnictv\u00ed). Pr\u00e1vnick\u00e9 osoby na v\u00fdb\u011br nemaj\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2426,"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-2424","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\/2424","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=2424"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2424\/revisions"}],"predecessor-version":[{"id":17066,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2424\/revisions\/17066"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2426"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}