{"id":644,"date":"2017-03-26T20:00:00","date_gmt":"2017-03-26T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ucetni-zaverka-za-rok-2016\/"},"modified":"2023-02-01T15:08:36","modified_gmt":"2023-02-01T14:08:36","slug":"ucetni-zaverka-za-rok-2016","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-za-rok-2016\/","title":{"rendered":"\u00da\u010detn\u00ed z\u00e1v\u011brka za rok 2016"},"content":{"rendered":"<p><strong>Rok 2016 lze pova\u017eovat z\u00a0pohledu \u00fa\u010detn\u00edch p\u0159edpis\u016f za rok zm\u011bn. Krom\u011b \u201eznovuo\u017eiven\u00ed\u201c jednoduch\u00e9ho \u00fa\u010detnictv\u00ed p\u0159inesl zm\u011bny v\u00a0\u00fa\u010detn\u00edch metod\u00e1ch a postupech, novou kategorizaci \u00fa\u010detn\u00edch jednotek a s\u00a0t\u00edm souvisej\u00edc\u00ed zm\u011bny v\u00a0povinnostech t\u00fdkaj\u00edc\u00edch se \u00fa\u010detn\u00edch z\u00e1v\u011brek.<\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>V\u00a0sou\u010dasn\u00e9 dob\u011b v\u00a0mnoha firm\u00e1ch prob\u00edhaj\u00ed pr\u00e1ce na \u00fa\u010detn\u00edch z\u00e1v\u011brk\u00e1ch, proto ur\u010dit\u011b nebude na \u0161kodu, proj\u00edt si alespo\u0148 r\u00e1mcov\u011b, jak\u00e9 povinnosti \u00fa\u010detn\u00ed jednotky maj\u00ed. Doposud jsme byli zvykl\u00ed, \u017ee jsme \u00fa\u010detn\u00ed jednotky v\u00edce m\u00e9n\u011b d\u011blili na dv\u011b skupiny \u2013 ty kter\u00e9 maj\u00ed audit a ty bez auditu. Nov\u011b n\u00e1m \u00fa\u010detn\u00ed p\u0159edpisy zav\u00e1d\u011bj\u00ed d\u011blen\u00ed dal\u0161\u00ed. Aby \u00fa\u010detn\u00ed jednotka spr\u00e1vn\u011b sestavila \u00fa\u010detn\u00ed z\u00e1v\u011brku, mus\u00ed v\u00a0prv\u00e9 \u0159ad\u011b doj\u00edt k\u00a0jej\u00edmu spr\u00e1vn\u00e9mu za\u0159azen\u00ed v\u00a0r\u00e1mci kategorizace \u00fa\u010detn\u00edch jednotek.<\/p>\n<h2>Kategorizace \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Od roku 2016 jsou \u00fa\u010detn\u00ed jednotky (d\u00e1le tak\u00e9 \u201e\u00daJ\u201c) \u010dlen\u011bny do \u010dty\u0159 kategori\u00ed:<\/p>\n<ul>\n<li>mikro,<\/li>\n<li>mal\u00e1,<\/li>\n<li>st\u0159edn\u00ed a<\/li>\n<li>velk\u00e1.<\/li>\n<\/ul>\n<p>Z\u00e1kon o \u00fa\u010detnictv\u00ed (d\u00e1le jen \u201eZo\u00da) stanov\u00ed t\u0159i veli\u010diny, kter\u00e9 jsou ur\u010duj\u00edc\u00ed pro zat\u0159\u00edd\u011bn\u00ed \u00daJ. Jedn\u00e1 se o:<\/p>\n<ul>\n<li>aktiva celkem,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu a<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f.<\/li>\n<\/ul>\n<p>Pro zat\u0159\u00edd\u011bn\u00ed \u00daJ do dan\u00e9 kategorie je rozhoduj\u00edc\u00ed, aby byly p\u0159ekro\u010deny resp. nep\u0159ekro\u010deny alespo\u0148 dv\u011b ze t\u0159\u00ed v\u00fd\u0161e uveden\u00fdch veli\u010din. Kategorizace \u00daJ je n\u00e1sleduj\u00edc\u00ed:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u00daJ<\/th>\n<th style=\"text-align: center;\">Aktiva netto<\/th>\n<th style=\"text-align: center;\">Ro\u010dn\u00ed obrat<\/th>\n<th style=\"text-align: center;\">Pr\u016fm. po\u010det zam\u011bstnanc\u016f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Mikro<\/td>\n<td style=\"text-align: center;\">&lt; 9 mil. K\u010d<\/td>\n<td style=\"text-align: center;\">&lt; 18 mil. K\u010d<\/td>\n<td style=\"text-align: center;\">&lt; 10<\/td>\n<\/tr>\n<tr>\n<td>Mal\u00e1<\/td>\n<td style=\"text-align: center;\">&lt; 100 mil. K\u010d<\/td>\n<td style=\"text-align: center;\">&lt; 200 mil. K\u010d<\/td>\n<td style=\"text-align: center;\">&lt; 50<\/td>\n<\/tr>\n<tr>\n<td>St\u0159edn\u00ed<\/td>\n<td style=\"text-align: center;\">&lt; 500 mil. K\u010d<\/td>\n<td style=\"text-align: center;\">&lt; 1 mld. K\u010d<\/td>\n<td style=\"text-align: center;\">&lt; 250<\/td>\n<\/tr>\n<tr>\n<td>Velk\u00e1<\/td>\n<td style=\"text-align: center;\">&gt; 500 mil. K\u010d<\/td>\n<td style=\"text-align: center;\">&gt; 1 mld. K\u010d<\/td>\n<td style=\"text-align: center;\">&gt; 250<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Povinnost auditu<\/h2>\n<p>Zcela jednozna\u010dn\u00e1 je situace na t\u00e9ma povinn\u00e9ho auditu u velk\u00e9, st\u0159edn\u00ed a mikro \u00daJ. Podle Zo\u00da <strong>m\u00e1 povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem st\u0159edn\u00ed a velk\u00e1 \u00daJ<\/strong>, naopak u <strong>mikro \u00daJ audit vy\u017eadov\u00e1n nen\u00ed<\/strong>.<\/p>\n<p>Jedinou kategori\u00ed, u kter\u00e9 mus\u00edme zkoumat, zda auditu podl\u00e9h\u00e1, je mal\u00e1 \u00daJ. <strong>U mal\u00e9 \u00daJ je rozhoduj\u00edc\u00ed, zda dos\u00e1hla \u010di p\u0159es\u00e1hla v\u00a0roce aktu\u00e1ln\u00edm a v\u00a0roce p\u0159ede\u0161l\u00e9m alespo\u0148 dv\u011b z n\u00e1sleduj\u00edc\u00edch hodnot:<\/strong><\/p>\n<ul>\n<li>40 mil. K\u010d aktiva netto,<\/li>\n<li>80 mil. K\u010d ro\u010dn\u00ed obrat a<\/li>\n<li>50 zam\u011bstnanc\u016f (pr\u016fm\u011brn\u00fd po\u010det).<\/li>\n<\/ul>\n<div class=\"warning\">\n<p>Pozor na akciov\u00e9 spole\u010dnosti \u2013 zde sta\u010d\u00ed, aby dos\u00e1hla \u010di p\u0159es\u00e1hla <strong>pouze 1 hodnotu<\/strong> v\u00a0aktu\u00e1ln\u00edm a p\u0159ede\u0161l\u00e9m roce!<\/p>\n<\/div>\n<h2>Rozsah veden\u00ed \u00fa\u010detnictv\u00ed<\/h2>\n<p>V \u00a7 9 Zo\u00da m\u00e1me uvedeny subjekty, kter\u00e9 mohou v\u00e9st \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu. Vzhledem k\u00a0tomu, \u017ee v\u00a0tomto ustanoven\u00ed nejsou uvedeny podnikatelsk\u00e9 subjekty, lze problematiku rozsahu veden\u00ed \u00fa\u010detnictv\u00ed uzav\u0159\u00edt konstatov\u00e1n\u00edm, \u017ee <strong>podnikatel\u00e9 vedou \u00fa\u010detnictv\u00ed v\u017edy v\u00a0pln\u00e9m rozsahu!<\/strong><\/p>\n<h2>\u00da\u010detn\u00ed z\u00e1v\u011brka<\/h2>\n<h3>Rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h3>\n<p>\u00da\u010detn\u00ed jednotky sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku bu\u010f v\u00a0pln\u00e9m nebo ve zkr\u00e1cen\u00e9m rozsahu (d\u0159\u00edve zjednodu\u0161en\u00e9m). <strong>Ve zkr\u00e1cen\u00e9m rozsahu mohou \u00fa\u010detn\u00ed z\u00e1v\u011brku sestavit pouze neauditovan\u00e9 \u00daJ tzn. pouze mikro \u010di mal\u00e9 \u00daJ, pokud nedos\u00e1hnou hodnot pro povinn\u00fd audit.<\/strong><\/p>\n<h3>Obsah \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h3>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka je ned\u00edln\u00fd celek a je tvo\u0159ena:<\/p>\n<ul>\n<li>rozvahou,<\/li>\n<li>v\u00fdkazem zisku a ztr\u00e1ty a<\/li>\n<li>p\u0159\u00edlohou.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka obchodn\u00edch spole\u010dnost\u00ed obsahuje tak\u00e9:<\/p>\n<ul>\n<li>p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch,<\/li>\n<li>p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/li>\n<\/ul>\n<p><strong>Povinnost sestavit p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu v\u0161ak nemaj\u00ed mikro a ani mal\u00e9 \u00daJ!<\/strong><\/p>\n<p><strong>V\u00fdro\u010dn\u00ed zpr\u00e1vu sestavuj\u00ed pouze \u00daJ, kter\u00e9 maj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem<\/strong>. Pouze velk\u00e9 \u00daJ maj\u00ed povinnost uv\u00e1d\u011bt ve v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b nefinan\u010dn\u00ed informace.<\/p>\n<h2>Zve\u0159ej\u0148ov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>\u00da\u010detn\u00ed jednotky s\u00a0povinn\u00fdm auditem mus\u00ed zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku do 30 dn\u016f po ov\u011b\u0159en\u00ed auditorem a po schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky org\u00e1nem spole\u010dnosti, nejpozd\u011bji v\u0161ak do 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne.<\/p>\n<p>Novinkou je to, \u017ee <strong>neauditovan\u00e9 mal\u00e9 a mikro \u00daJ nemus\u00ed zve\u0159ej\u0148ovat v\u00fdkaz zisku a ztr\u00e1ty!<\/strong><\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Celkov\u011b lze \u0159\u00edci, \u017ee nov\u00e1 pr\u00e1vn\u00ed \u00faprava zvy\u0161uje po\u017eadavky na velk\u00e9 a st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky a\u00a0 naopak u mal\u00fdch a mikro \u00fa\u010detn\u00edch jednotek lze pozorovat ur\u010ditou snahu o sn\u00ed\u017een\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>P\u0159e\u010dt\u011bte si: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00da\u010detn\u00ed z\u00e1v\u011brka: co to je, jak\u00e9 jsou druhy a co je obsahem?<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rok 2016 lze pova\u017eovat z\u00a0pohledu \u00fa\u010detn\u00edch p\u0159edpis\u016f za rok zm\u011bn. Krom\u011b \u201eznovuo\u017eiven\u00ed\u201c jednoduch\u00e9ho \u00fa\u010detnictv\u00ed p\u0159inesl zm\u011bny v\u00a0\u00fa\u010detn\u00edch metod\u00e1ch a postupech, novou kategorizaci \u00fa\u010detn\u00edch jednotek a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[129,99],"class_list":["post-644","post","type-post","status-publish","format-standard","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-ucetni-zaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/644","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=644"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/644\/revisions"}],"predecessor-version":[{"id":7400,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/644\/revisions\/7400"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}