Výdaj je v účetní závěrce.

Because the preposition v means in, and when v expresses location, it requires the locative case.

The dictionary form is:

• účetní závěrka = financial statement / accounting statement

But after v, it changes to:

• v účetní závěrce = in the financial statement

Here is the change:

• závěrka → závěrce

This is a normal locative singular ending for many feminine nouns.

The adjective účetní does not visibly change here, so only závěrka shows the case change.

It is locative singular.

Why?

• v
  • location = locative
• the phrase means in the financial statement, so it is a location-style use, not movement

So:

• účetní závěrka = nominative singular
• v účetní závěrce = locative singular

Je means is.

It is the 3rd person singular form of the verb být (to be).

So:

• Výdaj je v účetní závěrce.
• The expenditure is in the financial statement.

Czech often uses je just like English uses is in this kind of sentence.

Normally, no.

In the present tense, Czech often omits forms of to be in some informal styles or special sentence types, but in a standard sentence like this, je is normally kept:

• Výdaj je v účetní závěrce.

Leaving it out would sound incomplete or unnatural in ordinary standard Czech.

Both v and ve mean in, but ve is mostly used when pronunciation is easier that way, especially before difficult consonant clusters.

Here, v účetní závěrce is easy to pronounce, so v is the normal form.

Examples:

• v domě = in the house
• ve škole = in the school

So in your sentence:

• v účetní závěrce is correct

Výdaj usually means expenditure, outlay, or money paid out.

It is often contrasted with náklad, which is closer to expense/cost in accounting language.

A useful rough distinction is:

• výdaj = money goes out
• náklad = accounting expense/cost

In everyday translation, English may use expense for both, but in accounting Czech the distinction can matter.

So a learner might want to remember that výdaj often emphasizes the actual outflow of money.

Výdaj is a masculine inanimate noun.

You can tell from forms like this:

• singular nominative: výdaj
• plural nominative: výdaje

That matters because adjectives and some other words must agree with the noun’s gender, number, and case.

Závěrka is a feminine noun.

Its basic form ends in -a, which is very often feminine in Czech.

So:

• účetní závěrka = nominative singular
• v účetní závěrce = locative singular

Knowing it is feminine helps explain why its ending changes the way it does.

Because účetní belongs to a type of adjective whose forms are often the same in several cases.

So although it does agree with závěrce, the form still appears as účetní.

That means:

• nominative: účetní závěrka
• locative: v účetní závěrce

The noun clearly changes; the adjective agrees, but its form happens to look identical here.

In Czech, stress is almost always on the first syllable of each word.

So you would stress:

• VÝ-daj
• JE
• v Ú-četní
• ZÁ-věrce

Very roughly:

• VÝ-daj je v Ú-četní ZÁ-věrce

This first-syllable stress pattern is one of the most regular things about Czech pronunciation.

Czech has no articles like English a or the.

So výdaj can mean:

• an expenditure
• the expenditure

And v účetní závěrce can mean:

• in a financial statement
• in the financial statement

You understand which one is meant from context.

So the sentence itself does not mark definiteness the way English does.

Yes. Czech word order is more flexible than English word order.

Your sentence:

• Výdaj je v účetní závěrce.

is a normal neutral order.

But you could also say:

• V účetní závěrce je výdaj.

This version puts more focus on where the expenditure is.

The basic meaning stays similar, but the emphasis changes. Czech word order often helps show what is new, important, or contrasted information.

A simple learner-friendly approximation is:

• VÝ-dai yeh v OO-chet-nee ZAA-vyer-tseh

A few notes:

• ý is a long ee-type sound
• č sounds like ch in check
• ř does not appear here, so this sentence is easier than many Czech ones
• ce at the end of závěrce sounds roughly like tseh

A more careful breakdown:

• Výdaj = VÝ-daj
• je = ye
• v účetní = v ú-čet-ní
• závěrce = zá-věr-ce

Yes, it is a complete and normal Czech sentence.

It has:

• a subject: Výdaj
• a verb: je
• a prepositional phrase: v účetní závěrce

So grammatically it is a standard statement meaning that something is located or included in the financial statement.