Na stole je velký talíř a pod ním je účet.

Because na can take different cases depending on meaning:

• na stole = on the table (location, no movement) → locative
• na stůl = onto the table (movement toward a surface) → accusative

So in Na stole je velký talíř, the plate is already there, so Czech uses the locative: stole.

Stole is the locative singular of stůl (table).

The basic form is:

• stůl = nominative singular

After the preposition na when it means location, the noun goes into the locative:

• na stole = on the table

Because pod also changes case depending on whether you mean location or movement.

• pod ním = under it / beneath it (location) → instrumental
• pod něj = under it in the sense of to under it / movement → accusative

Here the bill is located under the plate, so Czech uses the instrumental: pod ním.

Ním is the instrumental singular form of the pronoun on / ono (he / it).

In this sentence, ním refers to talíř (plate), which is a masculine inanimate noun.

So:

• pod ním = under it
• literally, under him/it, but here it clearly means it because it refers to the plate

Because the most natural reference is to the nearest suitable noun, which is velký talíř.

So the sentence means:

• On the table there is a big plate, and under it there is a bill.

The it is understood as the plate, not the table.

If Czech wanted to make the reference clearer, it could rephrase the sentence, but as written, ním normally points to talíř.

Because adjectives in Czech must agree with the noun in gender, number, and case.

Here:

• talíř is masculine inanimate
• it is singular
• it is in the nominative because it is the thing that is there

So the adjective takes the matching form:

• velký talíř = a big plate

If the noun changed, the adjective would change too.

Both talíř and účet are in the nominative singular.

That is because after je in this kind of existential sentence, Czech often uses the noun in the nominative:

• Na stole je velký talíř.
• Pod ním je účet.

They are the things being identified as existing in those locations.

Je is the 3rd person singular form of být (to be), meaning is.

It appears twice because the sentence has two coordinated parts:

• Na stole je velký talíř
• a pod ním je účet

Each part has its own verb:

• there is a big plate
• and under it there is a bill

Because Czech has no articles.

English distinguishes:

• a plate
• the plate

Czech usually leaves that idea to context.

So:

• talíř can mean a plate or the plate
• účet can mean a bill or the bill

You understand which one is meant from the situation, word order, or previous context.

Both are possible, but they emphasize slightly different things.

• Na stole je velký talíř. = On the table there is a big plate.

  • This presents the location first
  • Very natural when introducing what is in a place

• Velký talíř je na stole. = The big plate is on the table.

  • This starts with the plate itself
  • It sounds more like you are talking about that specific plate

So the original sentence uses a very common existential pattern: In/On X, there is Y.

No. Czech a means and.

So:

• velký talíř a pod ním je účet = a big plate and under it is a bill

This is completely different from the English article a/an, which Czech does not have.

In this sentence, účet most naturally means bill or check, especially in a restaurant or café context.

The word účet can also mean account in other contexts, but here, because it is lying under a plate on a table, bill/check is the natural meaning.

Yes, Czech word order is fairly flexible, but changing it changes the emphasis.

For example:

• Pod ním je účet. = neutral, natural
• Účet je pod ním. = focuses more on the bill
• Pod ním je velký účet. = There is a big bill under it

Czech often moves words around for topic and emphasis, but the original order is very normal and clear.

A few things often matter for learners:

• stůl has a long vowel sound in ů
• talíř has a long í and the letter ř, which is a special Czech sound
• ním has a long í
• účet begins with a long ú

In normal speech, each word is pronounced clearly enough that vowel length matters, so learners should pay attention to the difference between short and long vowels.