Podle účetní závěrky vypočítá daňový poradce základ daně.

Because vypočítá is from the perfective verb vypočítat. In Czech, perfective verbs do not normally have a true present meaning. Their present-tense forms usually refer to a completed action in the future.

So:

• počítá = is calculating / calculates (imperfective)
• vypočítá = will calculate / calculates fully (perfective)

Here, vypočítá means that the tax advisor will arrive at the result, not that they are in the middle of calculating it.

Podle here means according to, on the basis of, or based on.

It requires the genitive case. That is why you get:

• podle účetní závěrky

not a nominative form like účetní závěrka.

So a learner should remember:

• podle + genitive

Examples:

• podle zákona = according to the law
• podle plánu = according to the plan
• podle účetní závěrky = according to the financial statement(s)

Because Podle requires the genitive, and závěrka is a feminine noun.

Its forms are:

• nominative singular: závěrka
• genitive singular: závěrky

So:

• účetní závěrka = the accounting/financial statement (subject form)
• podle účetní závěrky = according to the accounting/financial statement

Also, účetní is one of those adjectives whose form often stays the same in several cases, so the visible case change is mainly on závěrky.

Because daňový poradce is in the nominative case, which is the usual case for the subject.

Here is the structure:

• Podle účetní závěrky = according to the financial statement
• daňový poradce = the tax advisor (subject)
• vypočítá = will calculate
• základ daně = the tax base (object)

Even though Czech word order is flexible, case endings help show each word’s role.

That is just how this noun behaves. Poradce is a masculine animate noun meaning advisor / consultant, and its nominative singular is already poradce.

So:

• nominative singular: poradce
• genitive singular: poradce
• accusative singular: poradce

This can feel strange because the form often stays the same. You identify its role mostly from context and sentence structure.

In daňový poradce, the adjective daňový clearly shows masculine nominative singular, which helps mark the whole phrase as the subject.

Because Czech often expresses of relationships by putting the second noun in the genitive.

So:

• základ = base
• daň = tax
• daně = of tax / tax’s

Therefore:

• základ daně = tax base literally base of tax

This is a very common Czech structure:

• konec roku = end of the year
• výše mzdy = amount of the wage/salary
• sazba daně = tax rate

Grammatically, účetní závěrky here is genitive singular, because the dictionary form is účetní závěrka.

However, in translation, English may use either financial statement or financial statements, depending on context and the accounting style being used. So the Czech is singular in form, but English may choose a plural expression for naturalness.

Yes. Czech word order is fairly flexible, because cases show the grammatical roles.

For example, these are possible:

• Daňový poradce vypočítá základ daně podle účetní závěrky.
• Základ daně vypočítá daňový poradce podle účetní závěrky.

The basic meaning stays similar, but the focus changes. The original sentence begins with Podle účetní závěrky, which puts early emphasis on the basis/source used for the calculation.

So the original order is natural if you want to foreground what the calculation is based on.

Czech does not have articles like English a/an and the.

Whether something is understood as definite or indefinite usually comes from:

• context
• word order
• general situation
• sometimes intonation in speech

So daňový poradce could mean:

• a tax advisor
• the tax advisor

and základ daně could mean:

• a tax base
• the tax base

The exact English choice depends on context, not on a separate Czech article.

Sometimes it could, but vypočítá is especially natural when you mean calculate and obtain the result.

Very roughly:

• počítat = to calculate / count
• spočítat = to count up / calculate
• vypočítat = to calculate, work out, compute

In administrative, financial, or technical contexts, vypočítat often sounds very appropriate for producing a precise result.

So in this sentence, vypočítá is a strong, natural choice.

Not with exactly the same meaning.

• podle účetní závěrky = according to / based on the financial statement
• z účetní závěrky = from the financial statement

Both can be possible in some contexts, but the nuance is different:

• podle emphasizes the basis or authority
• z emphasizes the source from which something is taken

In this sentence, podle účetní závěrky sounds more natural if the idea is that the tax base is calculated in accordance with the data in the financial statement.

Here, účetní is an adjective meaning accounting or financial/accountancy-related, modifying závěrka.

So:

• účetní závěrka = accounting/financial statement

Be careful, because účetní can also be a noun meaning accountant:

• Ta účetní přišla pozdě. = The accountant arrived late.

So účetní can be:

• an adjective: účetní závěrka
• a noun: účetní

You have to tell from context.

A rough pronunciation guide:

• Podle ≈ POD-leh
• účetní ≈ OO-chet-nee
• závěrky ≈ ZAA-vyair-kee
• vypočítá ≈ VIH-po-chee-taa
• daňový ≈ DA-nyo-vee
• poradce ≈ PO-rat-tseh
• základ ≈ ZAA-klat
• daně ≈ DA-nyeh

A few helpful sounds:

• č = like ch in check
• ň = like ny in canyon
• á, í, ý, ú are long vowels

Also, stress in Czech is normally on the first syllable of each word:

• PO-dle
• Ú-četní
• VY-počítá
• DA-ňový