Lease or buy decisions(租賃購(gòu)買選擇)是什么_2023年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-01-13 09:19:15

雄心壯志是茫茫黑夜中的北斗星。acca課程有15門(mén)，同學(xué)們需通過(guò)13門(mén)才能獲得領(lǐng)取acca證書(shū)的資格。同學(xué)們需認(rèn)真?zhèn)淇?，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)。今天為同學(xué)們整理了FM科目Lease or buy decisions(租賃購(gòu)買選擇)相關(guān)知識(shí)點(diǎn)，正在備考的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Lease or buy decisions(租賃購(gòu)買選擇)

【知識(shí)點(diǎn)】

Lease or buy decisions(租賃購(gòu)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.

過(guò)去的都是風(fēng)景，過(guò)下去的才是人生。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，2023年3月ACCA考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)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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