Účetní a daňová problematika financování majetku úvěrem v podniku

Abstract

The aim of this thesis is to clarify the issue of acquisition of property and the loan capture of accounting and tax implications for the company. The work is divided into theoretical and practical part. The theoretical part contains the characteristics of fixed assets, description of the sources of financing and deeper focus on asset financing loan in the company. In the practical part is an analysis using discounted costs with a final evaluation of results and comparison of advantages and disadvantages.