Leasing v České republice

Abstract

The topic of thesis, „ Leasing in the Czech Republic“, is compare financial and operational leasing. The first part of the thesis focuses on the characteristics of term leasing, its history and individual species. There are also mentioned activities of the Czech Leasing and Financial Association. In the second chapter, will be compare financial and operational leasing in terms of their properties, accounting and tax aspects. In the practical part of thesis will be theoretical knowledge applied to the acquisition of a machine in form of financial and operational leasing.