Lease or buy decisions（租賃或是購買決策）是什么_2021年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-02-19 19:27:01

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租賃或是購買決策_(dá)2021年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Lease or buy decisions 租賃或是購買決策

【知識(shí)點(diǎn)】

Lease or buy decisions 租賃或是購買決策

Discounted cash flow techniques are used to evaluate the lease or buy decision so that the least-cost financing option can be chosen.

The cost of capital that should be applied to the cash flows for the financing decision is the cost of borrowing. We assume that if the organisation decided to purchase the equipment, it would finance the purchase by borrowing funds (rather than out of retained funds). We therefore compare the cost of purchasing with the cash flows of leasing by applying this cost of borrowing to the financing cash flows.

The cash flows of purchasing do not include the interest repayments on the loan as these are dealt with via the cost of capital.

Important cash flow differences between leasing and buying are as follows:

With buying the asset, the company receives the tax allowances (tax-allowable depreciation).

With leasing, the lessor and not the lessee receives these allowances.

With leasing, the lease rental is allowable for tax purposes, and there are consequently savings in tax cash flows.

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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第20講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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