{"id":4204,"date":"2025-02-12T15:12:58","date_gmt":"2025-02-12T14:12:58","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-na-ucetni-zaverku-priloha-2\/"},"modified":"2025-02-12T15:13:00","modified_gmt":"2025-02-12T14:13:00","slug":"jak-na-ucetni-zaverku-priloha","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-priloha\/","title":{"rendered":"P\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky: jak na ni krok za krokem?"},"content":{"rendered":"<h2>Pro\u010d je nezbytn\u00e9 sestavit p\u0159\u00edlohu \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>V\u00a0p\u0159edchoz\u00edch \u010dl\u00e1nc\u00edch jsme se zab\u00fdvali <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\">rozvahou \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-vykaz-zisku-a-ztraty\/\">v\u00fdkazem zisku a ztr\u00e1ty<\/a>. Dnes zam\u011b\u0159\u00edme svou pozornost na p\u0159\u00edlohu, kter\u00e9 je povinnou sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky v\u0161ech \u00fa\u010detn\u00edch jednotek. <strong>Bez p\u0159\u00edlohy bychom nedok\u00e1zali spr\u00e1vn\u011b interpretovat \u00fadaje uveden\u00e9 v\u00a0rozvaze a ve v\u00fdkazu zisku a ztr\u00e1ty.<\/strong><\/p>\n<h2>Co obsahuje p\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>P\u0159\u00edloha obsahuje informace, kter\u00e9 tyto \u010d\u00edseln\u00e9 \u00fadaje vysv\u011btluj\u00ed a dopl\u0148uj\u00ed. Do\u010dteme se v\u00a0n\u00ed nejen z\u00e1kladn\u00ed informace o \u010dinnosti \u00fa\u010detn\u00ed jednotky, ale tak\u00e9 informace o pou\u017eit\u00fdch \u00fa\u010detn\u00edch metod\u00e1ch, jejich zm\u011bn\u00e1ch a mnoho dal\u0161\u00edch \u00fadaj\u016f d\u016fle\u017eit\u00fdch pro rozhodov\u00e1n\u00ed u\u017eivatel\u016f \u00fa\u010detn\u00edch v\u00fdkaz\u016f.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">kdy sestavit \u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a>.<\/div>\n<h2>Po\u0159ad\u00ed a rozsah informac\u00ed zve\u0159ej\u0148ovan\u00fdch v p\u0159\u00edloze<\/h2>\n<p>Informace se v p\u0159\u00edloze uv\u00e1d\u011bj\u00ed ve stejn\u00e9m po\u0159ad\u00ed, v jak\u00e9m jsou \u0159azeny souvisej\u00edc\u00ed polo\u017eky v rozvaze a ve v\u00fdkazu zisku a ztr\u00e1ty. <strong>Rozsah zve\u0159ej\u0148ovan\u00fdch informac\u00ed se li\u0161\u00ed v z\u00e1vislosti na kategorii \u00fa\u010detn\u00ed jednotky<\/strong>. V\u00a0p\u0159\u00edpad\u011b mikro a mal\u00fdch \u00fa\u010detn\u00edch jednotek hraje roli tak\u00e9 to, zda maj\u00ed povinnost nechat ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">Rozd\u011blen\u00ed \u00fa\u010detn\u00edch jednotek<\/a> do jednotliv\u00fdch kategori\u00ed na mikro, malou, st\u0159edn\u00ed a velkou (\u00a7 1b Zo\u00da), stejn\u011b tak i povinnosti nechat ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem (\u00a7 20 Zo\u00da), jsme se podrobn\u011b v\u011bnovali v\u00a0jednom z\u00a0p\u0159edchoz\u00edch \u010dl\u00e1nk\u016f.<\/p>\n<h2>Z\u00e1kladn\u00ed n\u00e1le\u017eitosti p\u0159\u00edlohy v\u0161ech \u00fa\u010detn\u00edch jednotek<\/h2>\n<ul>\n<li><strong>obchodn\u00ed firma<\/strong> nebo jm\u00e9no nebo n\u00e1zev,<\/li>\n<li><strong>s\u00eddlo<\/strong>, p\u0159\u00edpadn\u011b bydli\u0161t\u011b,<\/li>\n<li><strong>identifika\u010dn\u00ed \u010d\u00edslo<\/strong>, pokud je m\u00e1 \u00fa\u010detn\u00ed jednotka p\u0159id\u011bleno, a informace o z\u00e1pisu do ve\u0159ejn\u00e9ho rejst\u0159\u00edku,<\/li>\n<li><strong>pr\u00e1vn\u00ed forma<\/strong> \u00fa\u010detn\u00ed jednotky, p\u0159\u00edpadn\u011b informace o tom, \u017ee je \u00fa\u010detn\u00ed jednotka v likvidaci,<\/li>\n<li><strong>p\u0159edm\u011bt podnik\u00e1n\u00ed<\/strong> nebo jin\u00e9 \u010dinnosti, p\u0159\u00edpadn\u011b \u00fa\u010del, pro kter\u00fd byla z\u0159\u00edzena,<\/li>\n<li><strong>rozvahov\u00fd den<\/strong> nebo jin\u00fd okam\u017eik, k n\u011bmu\u017e se \u00fa\u010detn\u00ed z\u00e1v\u011brka sestavuje,<\/li>\n<li><strong>okam\u017eik sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong>, 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><strong>informace o pou\u017eit\u00fdch obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad\u00e1ch<\/strong> a pou\u017eit\u00fdch \u00fa\u010detn\u00edch metod\u00e1ch a p\u0159\u00edpadn\u00fdch odchylk\u00e1ch od t\u011bchto metod,<\/li>\n<li><strong>informace o oce\u0148ov\u00e1n\u00ed re\u00e1lnou hodnoto<\/strong>u,<\/li>\n<li><strong>v\u00fd\u0161e pohled\u00e1vek a z\u00e1vazk\u016f<\/strong>, kter\u00e9 k rozvahov\u00e9mu dni maj\u00ed dobu splatnosti del\u0161\u00ed ne\u017e 5 let,<\/li>\n<li><strong>celkov\u00e1 v\u00fd\u0161e pohled\u00e1vek a z\u00e1vazk\u016f<\/strong>, kter\u00e9 jsou kryty v\u011bcn\u00fdmi z\u00e1rukami (s uveden\u00edm povahy a formy t\u011bchto z\u00e1ruk),<\/li>\n<li><strong>v\u00fd\u0161e z\u00e1loh, z\u00e1vdavk\u016f, z\u00e1p\u016fj\u010dek a \u00fav\u011br\u016f poskytnut\u00fdch \u010dlen\u016fm \u0159\u00edd\u00edc\u00edch, kontroln\u00edch a spr\u00e1vn\u00edch org\u00e1n\u016f<\/strong> (s uveden\u00edm \u00farokov\u00e9 sazby, hlavn\u00edch podm\u00ednek a v\u0161ech dosud splacen\u00fdch, odepsan\u00fdch nebo prominut\u00fdch \u010d\u00e1stek) a poskytnut\u00e1 zaji\u0161t\u011bn\u00ed a ostatn\u00ed pln\u011bn\u00ed t\u011bmto osob\u00e1m,<\/li>\n<li><strong>v\u00fd\u0161e a povaha jednotliv\u00fdch polo\u017eek v\u00fdnos\u016f a n\u00e1klad\u016f<\/strong>, kter\u00e9 jsou mimo\u0159\u00e1dn\u00e9 sv\u00fdm objemem nebo p\u016fvodem,<\/li>\n<li><strong>celkov\u00e1 v\u00fd\u0161e pohled\u00e1vek a z\u00e1vazk\u016f<\/strong>, podm\u00edn\u011bn\u00fdch z\u00e1vazk\u016f a poskytnut\u00fdch v\u011bcn\u00fdch z\u00e1ruk, kter\u00e9 nejsou vyk\u00e1z\u00e1ny v rozvaze,<\/li>\n<li><strong>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f <\/strong>v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace k\u00a0v\u00fd\u0161e uveden\u00fdm \u00fadaj\u016fm jsou uvedeny v <strong>\u00a7 39 odst.1 vyhl\u00e1\u0161ky<\/strong> \u010d. 500\/2002 Sb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6470\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/10\/jonas-jacobsson-0FRJ2SCuY4k-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>P\u0159\u00edloha mikro a mal\u00fdch \u00fa\u010detn\u00edch jednotek bez povinn\u00e9ho auditu<\/h2>\n<p>P\u0159\u00edloha mikro a mal\u00fdch \u00fa\u010detn\u00edch jednotek bez povinn\u00e9ho auditu obsahuje krom\u011b z\u00e1kladn\u00edch informac\u00ed uveden\u00fdch v\u00fd\u0161e je\u0161t\u011b informace podle <strong>\u00a7 39 odst. 2 vyhl\u00e1\u0161ky<\/strong> \u010d. 500\/2002 Sb. Jedn\u00e1 se pouze o <strong>povinnost informovat o nabyt\u00ed vlastn\u00edch akci\u00ed nebo vlastn\u00edch pod\u00edl\u016f<\/strong>.<\/p>\n<h2>P\u0159\u00edloha mikro a mal\u00fdch \u00fa\u010detn\u00edch jednotek s\u00a0povinn\u00fdm auditem<\/h2>\n<p>Mikro a mal\u00e1 \u00fa\u010detn\u00ed jednotka s\u00a0povinn\u00fdm auditem zve\u0159ejn\u00ed v\u00a0p\u0159\u00edloze v\u00fd\u0161e uveden\u00e9 z\u00e1kladn\u00ed informace a nav\u00edc:<\/p>\n<ul>\n<li>u jednotliv\u00fdch polo\u017eek dlouhodob\u00fdch aktiv\n<ul>\n<li><strong>z\u016fstatky na za\u010d\u00e1tku a konci \u00fa\u010detn\u00edho obdob\u00ed<\/strong>, p\u0159\u00edr\u016fstky a \u00fabytky b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed,<\/li>\n<li><strong>v\u00fd\u0161i opravn\u00fdch polo\u017eek a opr\u00e1vek na za\u010d\u00e1tku a na konci \u00fa\u010detn\u00edho obdob\u00ed<\/strong> a jejich zv\u00fd\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed,<\/li>\n<li><strong>v\u00fd\u0161i \u00farok\u016f<\/strong>, pokud \u00fa\u010detn\u00ed jednotka rozhodla, \u017ee jsou sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed majetku,<\/li>\n<\/ul>\n<\/li>\n<li><strong>n\u00e1zev a s\u00eddlo \u00fa\u010detn\u00ed jednotky<\/strong>, kter\u00e1 sestavuje konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku neju\u017e\u0161\u00ed skupiny \u00fa\u010detn\u00edch jednotek, ke kter\u00e9 \u00fa\u010detn\u00ed jednotka jako konsolidovan\u00e1 \u00fa\u010detn\u00ed jednotka pat\u0159\u00ed,<\/li>\n<li><strong>povahu a obchodn\u00ed \u00fa\u010del operac\u00ed<\/strong>, kter\u00e9 nejsou zahrnuty v\u00a0rozvaze,<\/li>\n<li><strong>informace o transakc\u00edch se sp\u0159\u00edzn\u011bnou stranou<\/strong>, kter\u00e9 nebyly uzav\u0159eny za b\u011b\u017en\u00fdch tr\u017en\u00edch podm\u00ednek.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace k\u00a0v\u00fd\u0161e uveden\u00fdm \u00fadaj\u016fm jsou uvedeny v <strong>\u00a7 39a vyhl\u00e1\u0161ky<\/strong> \u010d. 500\/2002 Sb.<\/p>\n<h2>P\u0159\u00edloha st\u0159edn\u00edch \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka zve\u0159ejn\u00ed v\u00a0p\u0159\u00edloze v\u00fd\u0161e uveden\u00e9 z\u00e1kladn\u00ed informace a nav\u00edc:<\/p>\n<ul>\n<li><strong>informace o konsolidovan\u00fdch nebo p\u0159idru\u017een\u00fdch \u00fa\u010detn\u00edch jednotk\u00e1ch<\/strong>,<\/li>\n<li><strong>n\u00e1zev, s\u00eddlo a pr\u00e1vn\u00ed formu<\/strong> ka\u017ed\u00e9 z \u00fa\u010detn\u00edch jednotek, v n\u00ed\u017e je \u00fa\u010detn\u00ed jednotka spole\u010dn\u00edkem s neomezen\u00fdm ru\u010den\u00edm,<\/li>\n<li><strong>n\u00e1zev a s\u00eddlo \u00fa\u010detn\u00ed jednotky<\/strong>, kter\u00e1 sestavuje konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku nej\u0161ir\u0161\u00ed skupiny \u00fa\u010detn\u00edch jednotek, ke kter\u00e9 \u00fa\u010detn\u00ed jednotka jako konsolidovan\u00e1 \u00fa\u010detn\u00ed jednotka pat\u0159\u00ed,<\/li>\n<li><strong>n\u00e1zev a s\u00eddlo \u00fa\u010detn\u00ed jednotky<\/strong>, kter\u00e1 sestavuje konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku neju\u017e\u0161\u00ed skupiny \u00fa\u010detn\u00edch jednotek, ke kter\u00e9 \u00fa\u010detn\u00ed jednotka jako konsolidovan\u00e1 \u00fa\u010detn\u00ed jednotka pat\u0159\u00ed,<\/li>\n<li><strong>m\u00edsto, kde je mo\u017en\u00e9 z\u00edskat konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku<\/strong> konsoliduj\u00edc\u00edch \u00fa\u010detn\u00edch jednotek uveden\u00fdch v\u00a0p\u0159edchoz\u00edch dvou bodech (je-li jej\u00ed z\u00edsk\u00e1n\u00ed mo\u017en\u00e9),<\/li>\n<li><strong>po\u010det a jmenovitou hodnotu nebo \u00fa\u010detn\u00ed hodnotu<\/strong> vydan\u00fdch akci\u00ed b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed (zvl\u00e1\u0161\u0165 za ka\u017ed\u00fd druh akci\u00ed); obdobn\u011b se postupuje u zm\u011bn pod\u00edl\u016f,<\/li>\n<li><strong>informaci o vym\u011bniteln\u00fdch dluhopisech<\/strong> nebo podobn\u00fdch cenn\u00fdch pap\u00edrech nebo pr\u00e1vech s vyzna\u010den\u00edm jejich po\u010dtu a rozsahu pr\u00e1v, kter\u00e1 zakl\u00e1daj\u00ed,<\/li>\n<li><strong>dopl\u0148uj\u00edc\u00ed informace k po\u010dtu zam\u011bstnanc\u016f<\/strong> (roz\u010dlen\u011bn\u00ed podle kategori\u00ed v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed),<\/li>\n<li><strong>v\u00fd\u0161i odm\u011bn p\u0159iznan\u00fdch za \u00fa\u010detn\u00ed obdob\u00ed<\/strong> \u010dlen\u016fm \u0159\u00edd\u00edc\u00edch, kontroln\u00edch a p\u0159\u00edpadn\u011b spr\u00e1vn\u00edch org\u00e1n\u016f z d\u016fvodu jejich funkce a v\u00fd\u0161i vznikl\u00fdch nebo sjednan\u00fdch penzijn\u00edch z\u00e1vazk\u016f b\u00fdval\u00fdch \u010dlen\u016f t\u011bchto org\u00e1n\u016f,<\/li>\n<li><strong>informaci o rozd\u011blen\u00ed zisku nebo vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty<\/strong> (p\u0159\u00edpadn\u011b navrhovan\u00e9m rozd\u011blen\u00ed zisku nebo vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty),<\/li>\n<li>u jednotliv\u00fdch polo\u017eek dlouhodob\u00fdch aktiv\n<ul>\n<li><strong>z\u016fstatky na za\u010d\u00e1tku a konci \u00fa\u010detn\u00edho obdob\u00ed<\/strong>, p\u0159\u00edr\u016fstky a \u00fabytky b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed,<\/li>\n<li><strong>v\u00fd\u0161i opravn\u00fdch polo\u017eek a opr\u00e1vek<\/strong> na za\u010d\u00e1tku a na konci \u00fa\u010detn\u00edho obdob\u00ed a jejich zv\u00fd\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed,<\/li>\n<li><strong>v\u00fd\u0161i \u00farok\u016f<\/strong>, pokud \u00fa\u010detn\u00ed jednotka rozhodla, \u017ee jsou sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed majetku,<\/li>\n<\/ul>\n<\/li>\n<li><strong>v\u00fd\u0161i odlo\u017een\u00e9 dan\u011b na konci \u00fa\u010detn\u00edho obdob\u00ed<\/strong> a jej\u00ed v\u00fdvoj,<\/li>\n<li><strong>povahu a obchodn\u00ed \u00fa\u010del operac\u00ed<\/strong>, kter\u00e9 nejsou zahrnuty v rozvaze, a jejich finan\u010dn\u00ed dopad na \u00fa\u010detn\u00ed jednotku, jsou-li rizika nebo p\u0159\u00ednosy vypl\u00fdvaj\u00edc\u00ed z t\u011bchto operac\u00ed v\u00fdznamn\u00e9 a je-li uveden\u00ed t\u011bchto rizik nebo p\u0159\u00ednos\u016f nezbytn\u00e9 k posouzen\u00ed finan\u010dn\u00ed situace \u00fa\u010detn\u00ed jednotky,<\/li>\n<li><strong>informace o transakc\u00edch<\/strong> se sp\u0159\u00edzn\u011bnou stranou, kter\u00e9 nebyly uzav\u0159eny za b\u011b\u017en\u00fdch tr\u017en\u00edch podm\u00ednek.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace k\u00a0v\u00fd\u0161e uveden\u00fdm \u00fadaj\u016fm jsou uvedeny v <strong>\u00a7 39b vyhl\u00e1\u0161ky<\/strong> \u010d. 500\/2002 Sb.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" 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}).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\/4204\">\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\/4204\">\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>P\u0159\u00edloha velk\u00fdch \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Velk\u00e1 \u00fa\u010detn\u00ed jednotka zve\u0159ejn\u00ed v\u00a0p\u0159\u00edloze stejn\u00e9 informace jako st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotka a nav\u00edc:<\/p>\n<ul>\n<li><strong>roz\u010dlen\u011bn\u00ed tr\u017eeb z prodeje zbo\u017e\u00ed, v\u00fdrobk\u016f a slu\u017eeb podle kategori\u00ed \u010dinnost\u00ed a podle zem\u011bpisn\u00fdch trh\u016f<\/strong> (pokud se tyto kategorie a trhy mezi sebou podstatn\u011b li\u0161\u00ed z hlediska zp\u016fsobu, kter\u00fdm je organizov\u00e1n prodej zbo\u017e\u00ed a v\u00fdrobk\u016f a poskytov\u00e1n\u00ed slu\u017eeb spadaj\u00edc\u00edch do b\u011b\u017en\u00e9 \u010dinnosti \u00fa\u010detn\u00ed jednotky). Tyto informace mohou b\u00fdt vynech\u00e1ny, pokud by jejich uveden\u00ed mohlo \u00fa\u010detn\u00ed jednotku v\u00e1\u017en\u011b po\u0161kodit (informace o vynech\u00e1n\u00ed t\u011bchto \u00fadaj\u016f se v\u017edy uvede v \u00fa\u010detn\u00ed z\u00e1v\u011brce),<\/li>\n<li><strong>celkov\u00e9 odm\u011bny \u00fa\u010dtovan\u00e9 auditorem <\/strong>za povinn\u00fd audit ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a celkov\u00e9 odm\u011bny \u00fa\u010dtovan\u00e9 auditorem za jin\u00e9 ov\u011b\u0159ovac\u00ed slu\u017eby, za da\u0148ov\u00e9 poradenstv\u00ed a jin\u00e9 neauditorsk\u00e9 slu\u017eby. Tyto informace nen\u00ed \u00fa\u010detn\u00ed jednotka povinna uv\u00e1d\u011bt v p\u0159\u00edpad\u011b, \u017ee je \u00fa\u010detn\u00ed jednotka zahrnuta do konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky a stanoven\u00e9 informace jsou uvedeny v p\u0159\u00edloze v t\u00e9to konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace k\u00a0v\u00fd\u0161e uveden\u00fdm \u00fadaj\u016fm jsou uvedeny v <strong>\u00a7 39c vyhl\u00e1\u0161ky<\/strong> \u010d. 500\/2002 Sb.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP: <\/strong>P\u0159e\u010dt\u011bte si, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-nestatnich-neziskovych-organizaci\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku neziskov\u00fdch organizac\u00ed<\/a>.<\/div>\n<p>P\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky je povinnou sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky v\u0161ech \u00fa\u010detn\u00edch jednotek, jeliko\u017e obsahuje vysv\u011btlen\u00ed a dopl\u0148uj\u00edc\u00ed informace k\u00a0\u00fadaj\u016fm v\u00a0rozvaze a ve v\u00fdkazu zisku a ztr\u00e1ty. Rozsah zve\u0159ej\u0148ovan\u00fdch informac\u00ed se v\u00fdznamn\u011b li\u0161\u00ed v\u00a0z\u00e1vislosti na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">kategorii \u00fa\u010detn\u00ed jednotky<\/a>. V\u00a0p\u0159\u00edpad\u011b mikro a mal\u00fdch \u00fa\u010detn\u00edch jednotek hraje roli tak\u00e9 to, zda maj\u00ed povinnost nechat ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pro\u010d je nezbytn\u00e9 sestavit p\u0159\u00edlohu \u00fa\u010detn\u00ed z\u00e1v\u011brky V\u00a0p\u0159edchoz\u00edch \u010dl\u00e1nc\u00edch jsme se zab\u00fdvali rozvahou \u00fa\u010detn\u00ed z\u00e1v\u011brky a v\u00fdkazem zisku a ztr\u00e1ty. Dnes zam\u011b\u0159\u00edme svou pozornost na &#8230;<\/p>\n","protected":false},"author":15,"featured_media":2460,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[51,116,113,129,99],"class_list":["post-4204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-fyzicka-osoba","tag-pravnicka-osoba","tag-ucetni-obdobi","tag-ucetni-zaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4204","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\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4204"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4204\/revisions"}],"predecessor-version":[{"id":16777,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4204\/revisions\/16777"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2460"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}