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ACCA FM知识点：Leasing and hire purchase

文章来源：ACCA全球官网

发布时间：2021-11-22 14:16

阅读：588次

财务管理教学大纲的E部分涉及商业财务：什么类型的财务？什么来源？什么组合？首先考虑企业的形成和初始增长，然后是成熟和成熟的公司，并将研究在不同阶段可能面临的融资选择和决策。上文我们介绍了Bank loans and overdrafts，本文重点讲解Leasing and hire purchase。

Leasing and hire purchase

In financial terms,leasing is very like a bank loan.Instead of receiving cash from the loan,spending it on buying an asset and then repaying the loan,the leasing company buys the asset,makes it available to the lessee and charges the lessee a monthly amount.Leasing can often be cheaper than borrowing because:

Large leasing companies have great bargaining power with suppliers so the asset costs them less than it would cost the lessee.This can be partially passed on to the leasee.

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Leasing companies have effective ways of disposing of old assets,but lessees normally do not.

If the lease payments are not made,the leasing company has a form of built-in security insofar as it can reclaim its asset.

The cost of finance to a large,established leasing company is likely to be lower than the cost to a start-up company.

It is important for businesses to try to decide whether loan finance or a lease would be cheaper.(This is a separate topic in the Financial Management syllabus,but it is not covered in this article.)

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