Quote Originally Posted by wanja;245134У вас есть сыр[COLOR=#ff0000
_[/COLOR]?
Да, у нас есть и сыр_, и мясо. (This is accusative)
No, it is nominative: У нас есть сыр, мясо и сметана. (The accusative would be "сметану" which is definitely not correct).

Actualy, something one possesses is gramatically the subject of the sentence:
У меня есть сыр. = Literally [Cheese exists at my possession].