Leasing jako alternativní možnost pořízení dlouhodobého majetku

Abstract

The aim of my bachelor thesis entitled „Leasing as an Alternative for an Acquisition of the Long-term Assets“ is comparation of particular options of financing assets such as bank loan, cash and lease – purchase and then the selection of the optimal one. The first part is focused mostly on theoretial basis of lease financing and additional problems. The most important terms relating to a bank loan and purchase for cash are also mentioned there. In the second part there are evaluated both accounting and tax (fiscal) aspects od financial leasing. There is also indicated accounting, which is complemented by examples. The last - the third part is dedicated to comparation of different forms of financing. The optimal variant of financing is selected according to the method of the net benefits of leasing and the analyzes of the advantages and disadvantages of each of the options.