Lease or buy decisions(租賃購買選擇)是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-07-13 09:20:44

努力成為自己喜歡的那種人，就算不成功，至少你會(huì)喜歡，這樣努力的自己。距離9月acca考試越來越近了，考生們需要盡快調(diào)整備考狀態(tài)，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭取早日拿下acca證書。今天為同學(xué)們整理了Lease or buy decisions(租賃購買選擇)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Lease or buy decisions(租賃購買選擇)

【知識(shí)點(diǎn)】

Lease or buy decisions(租賃購買選擇)是什么

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.

你的壓力來源于無法自律只是假裝努力。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來自FM精講班第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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