债券和lease中现金流的确认

NO.PZ2019120301000011 问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense. B.recorng preciation expense on the right-of-use asset. increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. A是不是考察以下知识点，金租与经营租赁在后续计量中，I/S中的计量financing 以下两项分开列示（1）amortization expense（2）interest expenseoperating上述两项不分开列示，统一合并为一项，即为single lease expense所以A中financing合并为一项就错了。这么理解对吗？

NO.PZ2019120301000011 问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense. B.recorng preciation expense on the right-of-use asset. increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. 请问A为什么不对？

NO.PZ2019120301000011 问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense. B.recorng preciation expense on the right-of-use asset. increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. 强化课件P144中US GAfinanleaseI/S中amortization expense on ROU asset straight-line baseUS GAoperating lease: I/S中才是计提sigle lease expense这与题目解析中正好相反？

NO.PZ2019120301000011 问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense. B.recorng preciation expense on the right-of-use asset. increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. 因为preciation 应该是 operating lease 下面 lessor应该记录的内容？