| dc.contributor.advisor | Rybová, Jarmila | |
| dc.contributor.author | Hommer, Petr | |
| dc.date.accessioned | 2021-11-22T12:41:05Z | |
| dc.date.available | 2021-11-22T12:41:05Z | |
| dc.date.issued | 2010 | |
| dc.date.submitted | 2010-09-10 | |
| dc.identifier.uri | https://dspace.jcu.cz/handle/20.500.14390/5023 | |
| dc.description.abstract | Diplomová práce charakterizuje leasing, zejména finanční leasing, popisuje účetní a daňovou problematiku a také právní úpravu. V praktické části je řešen konkrétní příklad postoupení leasingové smlouvy na osobní automobil, dále pak variantní posouzení výhodnosti finanční leasingu a úvěru při úvaze o pořízení nového předmětu investice. | cze |
| dc.format | 91 s., 9 s. příloh | |
| dc.format | 91 s., 9 s. příloh | |
| dc.language.iso | cze | |
| dc.publisher | Jihočeská univerzita | cze |
| dc.rights | Bez omezení | |
| dc.subject | Finanční leasing | cze |
| dc.subject | účetní a daňové aspekty leasingu | cze |
| dc.subject | postoupení leasingu | cze |
| dc.subject | úvěrové financování | cze |
| dc.subject | hlediska a metody porovnání leasingu a úvěru | cze |
| dc.subject | Financial leasing | eng |
| dc.subject | tax and accounting aspects | eng |
| dc.subject | assignment of the lease agreement | eng |
| dc.subject | loan financing | eng |
| dc.subject | terms and methods of comparison | eng |
| dc.title | Daňové zatížení pořízení majetku finančním leasingem | cze |
| dc.title.alternative | Tax Incidence of An Estates Purchased by Financial Leasing | eng |
| dc.type | diplomová práce | cze |
| dc.identifier.stag | 15416 | |
| dc.description.abstract-translated | In the theoretical part I defined leasing. I mainly pointed out advantages and disadvantages, types of leasing, leasing process, tax and accounting aspects.
In the practical part I compared three situations when buying a new car. Assignment of lease agreement, new leasing contract and loan financing. I made this comparison on the basis of administrative requirements, taxation and financial performance. On the basis of several methods and considerations I have concluded that the loan is the best way. Assignment of the lease agreement is at first sight very disadvantageous. Leasing is a specific accounting situation, which is often difficult for accountants too. A mistake can be easily made during accounting of leasing operations. Leasing is very complicated mainly from the tax point of view. | eng |
| dc.date.accepted | 2010-10-20 | |
| dc.description.department | Ekonomická fakulta | cze |
| dc.thesis.degree-discipline | Účetnictví a finanční řízení podniku | cze |
| dc.thesis.degree-grantor | Jihočeská univerzita. Ekonomická fakulta | cze |
| dc.thesis.degree-name | Ing. | |
| dc.thesis.degree-program | Ekonomika a management | cze |
| dc.description.grade | Dokončená práce s úspěšnou obhajobou | cze |
