Ciolek D, Mace J D
Alliance Corporate Resources, Inc., Columbus, OH, USA.
Radiol Manage. 1998 May-Jun;20(3):30-3.
The authors' previous article, "Equipment Acquisition Using Various Forms of Leasing," covers information necessary for selecting among the different kinds of leases. This article explains how to reach a proper financial analysis, preferably using two phases. Using a representative example, the article guides the reader through the first phase and introduces the elements needing review in the second phase. Key elements include pretax aftertax and cash flow analyses. Different organizations use different yardsticks to measure the financials of a transaction, but in general, cash is king. Therefore, the most widely used comparison is the purchase versus lease IRR (internal rate of return) produced by measuring the cash flow of the purchase case compared to the cash flow of the lease case.
作者之前的文章《使用各种租赁形式进行设备采购》涵盖了在不同租赁类型中进行选择所需的信息。本文解释了如何进行恰当的财务分析，最好分两个阶段进行。通过一个具有代表性的例子，本文引导读者完成第一阶段，并介绍了第二阶段需要审查的要素。关键要素包括税前、税后和现金流分析。不同的组织使用不同的标准来衡量交易的财务状况，但一般来说，现金为王。因此，最广泛使用的比较是通过衡量购买方案的现金流与租赁方案的现金流得出的购买与租赁内部收益率（IRR）。
