Leasing jako forma pronájmu

Abstract

The use of external resources in business is very often these days. This bachelor thesis is focused on two frequently used external resources – credit and leasing. First part is about characteristic of leasing and alternative ways of acquisition (buy in cash and credit). Second chapter is about leasing from view of accountant and fiscal. In last – practical chapter is given a particular example of car acquisition by credit and leasing. Aim of this thesis is to compare leasing from financial demands with leasing factor and legislation and assess advantage and disadvantage each option. The choice between those options is not simple and very depends on the entity and their preferences.