[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.lgf1.cz\/v-cem-se-lisi-ucetni-uzaverka-a-ucetni-zaverka\/#Article","mainEntityOfPage":"https:\/\/www.lgf1.cz\/v-cem-se-lisi-ucetni-uzaverka-a-ucetni-zaverka\/","headline":"V \u010dem se li\u0161\u00ed \u00fa\u010detn\u00ed uz\u00e1v\u011brka a \u00fa\u010detn\u00ed z\u00e1v\u011brka","name":"V \u010dem se li\u0161\u00ed \u00fa\u010detn\u00ed uz\u00e1v\u011brka a \u00fa\u010detn\u00ed z\u00e1v\u011brka","description":"\u00da\u010detn\u00ed uz\u00e1v\u011brka a \u00fa\u010detn\u00ed z\u00e1v\u011brka. Dva t\u00e9m\u011b\u0159 shodn\u00e9 v\u00fdrazy, a p\u0159ece je mezi nimi z\u00e1sadn\u00ed rozd\u00edl. Uz\u00e1v\u011brkourozum\u00edme ve\u0161ker\u00e9 \u00fa\u010detn\u00ed operace, kter\u00e9 souvis\u00ed s uzav\u00edr\u00e1n\u00edm jednoho nebo v\u00edce \u00fa\u010dt\u016f pro konkr\u00e9tn\u00ed \u010dasov\u00e9 obdob\u00ed. Odtud tak\u00e9 tento n\u00e1zev \u201euz\u00e1v\u011brka = uzav\u0159\u00edt\u201c. Zat\u00edmco... <a class=\"more-link\" href=\"https:\/\/www.lgf1.cz\/v-cem-se-lisi-ucetni-uzaverka-a-ucetni-zaverka\/\">Pokra\u010dovat ve \u010dten\u00ed &rarr;<\/a>","datePublished":"2018-02-24","dateModified":"2023-05-30","author":{"@type":"Person","@id":"https:\/\/www.lgf1.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.lgf1.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/232437c79d6ebbb41eb67b1526ce0bc08ee5047d6b1594dc05abcc3258d8e0b3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/232437c79d6ebbb41eb67b1526ce0bc08ee5047d6b1594dc05abcc3258d8e0b3?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"lgf1.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.lgf1.cz\/wp-content\/uploads\/img_a313279_w2157_t1523952795.png","url":"https:\/\/www.lgf1.cz\/wp-content\/uploads\/img_a313279_w2157_t1523952795.png","height":0,"width":0},"url":"https:\/\/www.lgf1.cz\/v-cem-se-lisi-ucetni-uzaverka-a-ucetni-zaverka\/","about":["Produkty"],"wordCount":501,"articleBody":"   \u00da\u010detn\u00ed uz\u00e1v\u011brka a \u00fa\u010detn\u00ed z\u00e1v\u011brka. Dva t\u00e9m\u011b\u0159 shodn\u00e9 v\u00fdrazy, a p\u0159ece je mezi nimi z\u00e1sadn\u00ed rozd\u00edl. Uz\u00e1v\u011brkourozum\u00edme ve\u0161ker\u00e9 \u00fa\u010detn\u00ed operace, kter\u00e9 souvis\u00ed s uzav\u00edr\u00e1n\u00edm jednoho nebo v\u00edce \u00fa\u010dt\u016f pro konkr\u00e9tn\u00ed \u010dasov\u00e9 obdob\u00ed. Odtud tak\u00e9 tento n\u00e1zev \u201euz\u00e1v\u011brka = uzav\u0159\u00edt\u201c.  Zat\u00edmco \u00fa\u010detn\u00ed z\u00e1v\u011brka je podrobnou sestavou v\u0161ech \u00fa\u010detn\u00edch v\u00fdkaz\u016f, nikoliv \u00fa\u010dt\u016f. Ty informuj\u00ed veden\u00ed firmy a dal\u0161\u00ed subjekty o celkov\u00e9m pr\u016fb\u011bhu jej\u00edho hospoda\u0159en\u00ed \u2013 o hospod\u00e1\u0159sk\u00fdch v\u00fdsledc\u00edch. Vystaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky je stanoveno z\u00e1konem. Finan\u010dn\u00ed v\u00fdkaznictv\u00ed pod\u00e1v\u00e1 informace o prosperit\u011b firmy, o jej\u00edm finan\u010dn\u00edm z\u00e1zem\u00ed, a pochopiteln\u011b o schopnosti obst\u00e1t na trhu v konkuren\u010dn\u00edm prost\u0159ed\u00ed s v\u00fdhledem do budoucna. Z\u00e1kon o \u00fa\u010detnictv\u00ed, konkr\u00e9tn\u011b \u00a718, stanovuje tvorbu:  v\u00fdkazu ve\u0161ker\u00fdch ztr\u00e1t a zisk\u016f v podniku. strategie rozvahy, tzv. bilance. p\u0159ehledn\u00e9ho v\u00fdkazu cash-flow, co\u017e jsou ve\u0161ker\u00e9 toky financ\u00ed firmy. v\u00fdkaz zm\u011bn kompletn\u00edho kapit\u00e1lu firmy. p\u0159\u00edlohov\u00e9ho materi\u00e1lu, kter\u00fd dopl\u0148uje v\u00fdkaz ztr\u00e1t a zisk\u016f, a tak\u00e9 finan\u010dn\u00ed rozvahu. Sou\u010d\u00e1st\u00ed p\u0159\u00edlohy je i soupiska z\u00e1vazk\u016f na vypl\u00e1cen\u00ed zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed a evidence nedoplatk\u016f dan\u00ed. Sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky dan\u00e9 z\u00e1konem vytv\u00e1\u0159\u00ed podnikatelsk\u00e9 subjekty dv\u011bma zp\u016fsoby. Akciov\u00e9 spole\u010dnosti mus\u00ed m\u00edt z\u00e1v\u011brku v\u017edy ov\u011b\u0159ovanou auditorem, a tato se prov\u00e1d\u00ed v pln\u00e9m rozsahu. Ostatn\u00ed firemn\u00ed celky vytv\u00e1\u0159\u00ed z\u00e1v\u011brku bu\u010f v pln\u00e9m rozsahu, nebo v tzv. zjednodu\u0161en\u00e9m, auditor zde nefiguruje. V praxi v\u0161ak v\u011bt\u0161ina firem prov\u00e1d\u00ed z\u00e1v\u011brku komplexn\u00ed (pln\u00fd rozsah).  Auditorsk\u00e1 \u010dinnost Auditor je osoba (spole\u010dnost), kter\u00e1 je v\u016f\u010di podnikatelsk\u00e9mu subjektu nez\u00e1visl\u00e1, a pouze ov\u011b\u0159uje, zda jsou uveden\u00e9 v\u00fdkazy v\u011brohodn\u00e9 a pravdiv\u00e9. Pro kter\u00e9 subjekty je ze z\u00e1kona o \u00fa\u010detnictv\u00ed (\u00a720) povinnost\u00ed prov\u00e1d\u011bt kontrolu z\u00e1v\u011brky auditorem?  Pro ty, jejich\u017e bilance p\u0159esahuje hodnotu 40 milion\u016f korun. Pro ty, jejich\u017e \u010dist\u00fd ro\u010dn\u00ed obrat p\u0159esahuje 80 milion\u016f korun. Kter\u00e9 maj\u00ed v pr\u016fm\u011brn\u00e9m p\u0159epo\u010dtu v\u00edce ne\u017e 50 zam\u011bstnanc\u016f.  \u0158\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka se prov\u00e1d\u00ed v\u017edy k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed, a to je stanoveno z\u00e1konem. V\u011bt\u0161ina podnikatelsk\u00fdch subjekt\u016f v\u0161ak prov\u00e1d\u00ed intern\u00ed z\u00e1v\u011brky n\u011bkolikr\u00e1t v pr\u016fb\u011bhu roku. Poskytuj\u00ed toti\u017e veden\u00ed a majitel\u016fm spole\u010dnosti z\u00e1sadn\u00ed informace o hospod\u00e1\u0159sk\u00fdch v\u00fdsledc\u00edch a prosperit\u011b. Z\u00e1kon stanov\u00ed zve\u0159ejnit v\u00fdro\u010dn\u00ed zpr\u00e1vu a \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u0161em subjekt\u016fm zapsan\u00fdm v obchodn\u00edm rejst\u0159\u00edku, a to do p\u0159\u00edslu\u0161n\u00e9 sb\u00edrky listin tohoto eviden\u010dn\u00edho p\u0159ehledu.                                                                                                                                                                                                                                                                                                                                                                                          4.3\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"V \u010dem se li\u0161\u00ed \u00fa\u010detn\u00ed uz\u00e1v\u011brka a \u00fa\u010detn\u00ed z\u00e1v\u011brka","item":"https:\/\/www.lgf1.cz\/v-cem-se-lisi-ucetni-uzaverka-a-ucetni-zaverka\/#breadcrumbitem"}]}]