Accounting and Leasing(英文版)(ppt 35页)
所属分类：财务培训
文件大小：346 KB
下载要求：10 学币或VIP
点击下载
资料简介：
..............................
Accounting and Leasing(英文版)目录：
1 Types of Leases
2 Accounting and Leasing
3 Taxes, the IRS, and Leases
4 The Cash Flows of Leasing
5 A Detour on Discounting and Debt Capacity with Corporate Taxes
6 NPV Analysis of the Lease-versus-Buy Decision
7 Debt Displacement and Lease Valuation
8 Does Leasing Ever Pay: The Base Case
9 Reasons for Leasing
10 Some Unanswered Questions
Accounting and Leasing(英文版)内容提要：
The exact opposite of an operating lease.
Do not provide for maintenance or service by the lessor.
Financial leases are fully amortized.
The lessee usually has a right to renew the lease at expiry.
Generally, financial leases cannot be cancelled.
Sale and Lease-Back：
A particular type of financial lease.
Occurs when a company sells an asset it already owns to another firm and immediately leases it from them.
Two sets of cash flows occur:
The lessee receives cash today from the sale.
The lessee agrees to make periodic lease payments, thereby retaining the use of the asset.
..............................
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1
