"Jsou to lišky nebo psi."
Translation:They are foxes or dogs.
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No, no accusative here, there is no object in this sentence. The foxes and wolves are predicate nouns https://grammar.yourdictionary.com/parts-of-speech/nouns/predicate-noun.html and they are in nominative. What comes after "to be"/"být" in "something is something" is normally in the nominative case.