\documentclass[11pt,titlepage]{article}
\usepackage[latin2]{inputenc}
\usepackage{czech}
\usepackage{a4wide}

\begin{document}
\begin{tabular}{|l||l|l|l|}

\hline
  {\bf Z�pis} & {\bf N�zev} & 
       \multicolumn{2}{c}{\bf Vyj�d�eno jinak pro hodnotu 1} \\
\cline{3-4}
              &         & P�esn�       & Nep�esn� \\
\hline
\hline
  pt & monotypov� bod   & 1/72,27 in   & 0,35146 mm;
                                         0,93457 dd \\
  pc & pica             & 12 pt        & 4,21752 mm \\
  bp & po��ta�ov� bod   & 1/72 in      & 0,35278 mm \\
  dd & Didot�v bod      & 1238/1157 pt & 0,376 mm;
                                         1,07 pt \\
  cc & Cicero           & 12 dd        & 4,512 mm \\
  in & palec, coul      & 72,27 pt; 
                          25,4 mm      & \\
  cm & centimetr        & 10 mm        & 28,4528 pt \\
  mm & milimetr         & 1/25,4 in    & 2,84528 pt;
                                         2,6591 dd \\
  sp & p�esnost \TeX u  & 1/65536 = 
                          $2^{-16}$ pt & $5,36\cdot10^{-9}$ m\\
\cline{3-4}
  em & velikost p�sma   & 
       \multicolumn{2}{l}{v��ka pou��van�ho p�sma} \vline \\ 
  ex & v��ka mal�ho "x" & 
       \multicolumn{2}{l|}{aktu�ln� v��ka mal�ho p�smene "x"}\\
\hline 

\end{tabular}
\end{document}