Lease or buy decisions(租赁购买选择)是什么_2023年ACCA考试FM知识点

来源：东奥会计在线责编：田彤2023-01-13 09:19:15

雄心壮志是茫茫黑夜中的北斗星。acca课程有15门，同学们需通过13门才能获得领取acca证书的资格。同学们需认真备考，学习基础知识点。今天为同学们整理了FM科目Lease or buy decisions(租赁购买选择)相关知识点，正在备考的同学们来看看吧。

【内容导航】

Lease or buy decisions(租赁购买选择)

【知识点】

Lease or buy decisions(租赁购买选择)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.

过去的都是风景，过下去的才是人生。以上就是为大家整理的ACCA考试相关知识点了，2023年3月ACCA考试在即，同学们要抓紧时间复习。

注：以上内容来自FM精讲班第20讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)

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