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Financing Purchase of long-term Property
Bitomská, Kateřina ; Ing.Mgr.Hynek Sekanina (referee) ; Fedorová, Anna (advisor)
Different variants of financing of a long-term corporeal property (tractor) are studied in bachelor thesis. The bachelor thesis informs about the financial state of a company and about various possibilities to finance a property. It compares loans and leasing offers available on market and chooses the cheapest offer available. The objective of the bachelor thesis is to give true and actual information that could be used for a future purchase and offer the best solution available.
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Financing Purchase of long-term Property
Bitomská, Kateřina ; Ing.Mgr.Hynek Sekanina (referee) ; Fedorová, Anna (advisor)
Different variants of financing of a long-term corporeal property (tractor) are studied in bachelor thesis. The bachelor thesis informs about the financial state of a company and about various possibilities to finance a property. It compares loans and leasing offers available on market and chooses the cheapest offer available. The objective of the bachelor thesis is to give true and actual information that could be used for a future purchase and offer the best solution available.
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Tax Incidence of Using A Vehicle in Enterprise
KRÁLÍČKOVÁ, Eva
Subject matter of my diploma paper is {\clqq} Tax burden of road transfer in select entrepreneurial subject``. My aim is optimise tax charge of road transfer in this entrepreneurial subject. I define long-term corporeal property, manners of its acquisition and its depreciation in introductory part. Further, I describe taxes and compulsory charges, which closely bear with road transfer. I focus on tax charge in factual company, which carries bussiness in road transfer in the end. I investigate tax stress at tax and duties, which directly bear with road transfer. It is about road tax, consumer tax of mineral oils, value added tax (VAT), the duties from usages of motorways and high-roads and finally insurance of responsibility for damage caused operation of motor vehicle. I compare tax burden of two particular trucking systems the company has available and I propose options available to a possible reduction of tax charge in these two freighters.
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Influence of deprecation of the long-termed corporeal property on income tax base at joint-stock company
WERTHEIMOVÁ, Marie
The B.A. thesis titled ``Influence of Depreciation of Long-term Corporeal Property on the Income Tax Base at Joint-Stock Company{\crqq} deals with the issue of the impact of the difference between book depreciations and tax deductions on the income tax base. The theoretical part defines long-term tangibles, their acquisition, evaluation, book depreciation and tax deductions, as well as income tax assessment base calculation procedure and information about deferred taxes. The practical part characterises a particular company and its accounting principles. Six possible variants of depreciation were applied to the selected type of assets of the company. The differences for year 2006 between the book depreciations and tax deductions with respect to these variants were compared.
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Long-term corporeal property in accounting and in taxes
Klečková, Petra ; Müllerová, Libuše (advisor)
Cílem bakalářské práce je poskytnou souhrnný přehled o účetním a daňovém odpisování dlouhodobého hmotného majetku. Práce je rozdělena na čtyři základní kapitoly. První a druhá kapitola se zaměřuje na vysvětlení účetního a daňového pohledu na dlouhodobý hmotný majetek a jeho oceňování. Ve třetí kapitole jsem se zaměřila na objasnění postupů účetních a daňových odpisů, včetně vysvětlení odlišností mezi těmito postupy. V práci je popsána aktuální právní úprava daňového odpisování platná od 1. 1. 2008, kterou jsem se snažila srovnávat s právními předpisy platnými v roce 2007. Poslední čtvrtá kapitola se zabývá odloženou daní, jež je důsledkem rozdíleného pojetí účetních a daňových předpisů v oblasti nákladů a výnosů. Práci jsem doplnila řešenými příklady, které odrážejí teoretické znalosti získané při studiu odborné literatury.
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