Vyúčtování je chybné.

Vyúčtování is neuter singular.

A useful clue is the ending -ání. Nouns like studování, bydlení, placení, vyúčtování are usually verbal nouns and are neuter in Czech.

That matters because any adjective describing the noun must match its gender and number.

Because chybné has to agree with vyúčtování.

• chybný = masculine singular
• chybná = feminine singular
• chybné = neuter singular

Since vyúčtování is neuter singular, the correct form is chybné.

Je means is. It is the 3rd person singular form of the verb být = to be.

So:

• Vyúčtování = the billing / the statement / the settlement
• je = is
• chybné = incorrect / erroneous

So the structure is simply:

Vyúčtování je chybné. = The statement is incorrect.

Normally, no in a full standard sentence.

Czech usually keeps the present tense of být in sentences like this:

• To je pravda. = That is true.
• Vyúčtování je chybné. = The statement is incorrect.

You might see omission in headlines, notes, or very compressed style, but for normal learner Czech, keep je.

Both are in the nominative here.

• vyúčtování is the subject
• chybné is a predicate adjective after je

So this is a standard nominative + být + nominative adjective pattern.

Czech has no articles, so there is no direct equivalent of the or a in most sentences.

So Vyúčtování je chybné can mean:

• The statement is incorrect
• A statement is incorrect

Which one is meant depends on context.

The important point is this: Czech writes ú at the beginning of a word or after a prefix, while ů is used inside a word.

Here, vy- is a prefix, and the base is related to účtovat.

So:

• účtovat
• vyúčtovat
• vyúčtování

That is why you see ú after vy-.

Yes. It comes from the verb vyúčtovat.

Very roughly:

• účtovat = to charge / to bill / to account for
• vyúčtovat = to settle accounts / to issue a final bill / to calculate charges
• vyúčtování = the resulting billing statement / settlement / account of charges

This is a very common Czech pattern: a verb becomes a neuter noun ending in -ání or -ení.

Yes, but the neutral, most natural order here is:

Vyúčtování je chybné.

Czech word order is flexible, so you could also say:

Chybné je vyúčtování.

That version puts more emphasis on chybné or sounds more contrastive, as if you are pointing out what exactly is wrong.

For learners, the original order is the safest default.

They are similar, but not always identical.

• chybné = incorrect, erroneous, containing an error
• nesprávné = incorrect, not correct
• špatné = bad, wrong, poor

In this sentence, chybné suggests that the statement contains a mistake or error. That is often a very natural choice for bills, reports, calculations, forms, and similar documents.

So:

• Vyúčtování je chybné. = The statement contains an error / is incorrect.
• Vyúčtování je špatné. can sound broader, like the statement is bad in some way, not necessarily specifically mistaken.

A simple learner-friendly approximation is:

VY-ooch-toh-VAA-nee yeh KHIB-neh

A few helpful points:

• Stress in Czech is usually on the first syllable of each word.
• je sounds like yeh.
• ch is the throaty sound in Scottish loch or German Bach.
• y in vy- is a short vowel, not like English why.

So the rhythm is roughly:

VYúčtování je CHYBné