摘要：The paper deals with the financial situation of two selected agricultural enterprises in productive as well as in less favourable areas (LFA) in the present situation – before and consecutively after the accession to the EU. 11 selected ratio indicators are used to evaluate the financial situation. There are proposed some preparatory precautions – based on the analysis of the financial situation that can be helpful for Czech farmers in gradual adaptation into the CAP conditions.
关键词：agricultural enterprises; financial situation; Common Agricultural Policy
