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Ing. Petr Hanuš

Bachelor's thesis

Leasing - dopravní techniky

Leasing - traffic engineering
Abstract:
Tato práce se zabývá problematikou „ Leasingu dopravní techniky “ z pohledu nájemce. Porovnává jednotlivé druhy leasingu. Popisuje leasing z pohledu nájemce s jeho výhodami, ale i nevýhodami, jak z daňového tak účetního pohledu.
Abstract:
The bachelor thesis is focused on the problem of financial leasing of transport machinary from the lessee's point of view. It compares various kinds of leasing. It describes leasing from the view of a lesse with both its advantages and disadvantages with respekt to taxation as well as accounting.
 

Keywords

Leasing finanční leasing operativní leasing zpětný leasing účetnictví daně daň z příjmu daň z přidané hodnoty Leasing financial leasing operating leasing sale and lease back accounting taxes income tax value addend tax.
 
Language used: Czech
Date on which the thesis was submitted / produced: 10. 5. 2010
Identifier: https://is.sting.cz/th/gdv0w/

Thesis defence

  • Date of defence: 1. 6. 2010
  • Supervisor: Ing. Jiří Klíma
  • Reader: Ing. Alena Skoupá

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