"10." . "\u00DA\u010Detn\u00ED uz\u00E1v\u011Brka a z\u00E1v\u011Brka"@cs . . . . "183-196" . . "bookkeeping, financial year, stock-taking, income, balance sheet profit and loss statement, income tax"@en . "RIV/70883521:28120/02:63500887!RIV/2003/MSM/281203/N" . "Pasekov\u00E1, Marie" . "1210-6739" . . . . "14"^^ . "Da\u0148ov\u00E1 a hospod\u00E1\u0159sk\u00E1 kartot\u00E9ka" . "RIV/70883521:28120/02:63500887" . "Closing of the Books and Financial Statements"@en . . . "24" . "CZ - \u010Cesk\u00E1 republika" . . "1"^^ . "Z(MSM 265300021)" . . "0"^^ . "1"^^ . "28120" . "0"^^ . "[CB56B33D6D91]" . . "The main objective of financial reporting is to give users reliable information on assets and liabilities of the accounting entity, its equity, sources of financing, financial position and financial results/income. The disclosed information is of great use not only to the reporting entity but also to other external users, such as tax authorities, statistical bureau, owners and members of cooperative societies, banks, etc. Financial statements must be enclosed with the income tax statement for tax authorities. To be able to make informed assessment of the company\u00B4s results the accounting entity needs further detailed financial performance information that is recorded in the business accounting, statistics and operational evidence."@en . . "\u00DA\u010Detn\u00ED uz\u00E1v\u011Brka a z\u00E1v\u011Brka" . . . "\u00DA\u010Delem \u00FA\u010Detn\u00ED z\u00E1v\u011Brky je informovat p\u0159\u00EDslu\u0161n\u00E9 u\u017Eivatele informac\u00ED o stavu majetku \u00FA\u010Detn\u00ED jednotky a jeho kryt\u00ED, o finan\u010Dn\u00ED situaci a o v\u00FDsledku hospoda\u0159en\u00ED. Uveden\u00E9 informace sou\u017E\u00ED nejen \u00FA\u010Detn\u00ED jednotce, ale zejm\u00E9na vn\u011Bj\u0161\u00EDm u\u017Eivatel\u016Fm, mezi n\u011B\u017E pat\u0159\u00ED zejm\u00E9na finan\u010Dn\u00ED \u00FA\u0159ad, p\u0159\u00EDslu\u0161n\u00E1 statistick\u00E1 spr\u00E1va, spole\u010Dn\u00EDci a \u010Dlenov\u00E9 dru\u017Estev, banky. Tvo\u0159\u00ED p\u0159\u00EDlohu p\u0159izn\u00E1n\u00ED k dani z p\u0159\u00EDjm\u016F pod\u00E1ven\u00E9mu finan\u010Dn\u00EDmu \u00FA\u0159adu. Pro pot\u0159eby \u0159\u00EDzen\u00ED \u00FA\u010Detn\u00ED jednotky se vyu\u017E\u00EDvaj\u00ED krom\u011B \u00FA\u010Detn\u00ED z\u00E1v\u011Brky dal\u0161\u00ED podrobn\u011Bj\u0161\u00ED informace z\u00EDskan\u00E9 z vnitropodnikov\u00E9ho \u00FA\u010Detnictv\u00ED, statistiky i operativn\u00ED evidence." . "Closing of the Books and Financial Statements"@en . . . "\u00DA\u010Detn\u00ED uz\u00E1v\u011Brka a z\u00E1v\u011Brka"@cs . "\u00DA\u010Detn\u00ED uz\u00E1v\u011Brka a z\u00E1v\u011Brka" . . "667639" .