NO.PZ2023020602000198
问题如下：
A lessee that enters into a finance lease will report the:选项：
A.lease payable on its balance sheet. B.full lease payment on its income statement. C.full lease payment as an operating cash flow.解释：
A finance lease is similar to borrowing money and buying an asset; a company that enters into a finance lease as the lessee reports an asset (leased asset) and related debt (lease payable) on its balance sheet. A company that enters into a finance lease as the lessee will report interest expense and depreciation expense on its income statement. A company that enters into an operating lease will report the lease payment on its income statement. For a finance lease, only the portion of the lease payment relating to interest expense reduces operating cash flow; the portion of the lease payment that reduces the lease liability appears as a cash outflow in the financing section. A company that enters into an operating lease as the lessee will report the full lease payment as an operating cash outflow.A company that enters into an operating lease as the lessee will report the full lease payment as an operating cash outflow.
这是解答中的原话，他说明是在经营租赁条件下，作为承租人，全部租金作为CFO。而题目问的是融资租赁，在此条件下，只有部分作为CFO,还有是作为CFF.
所以此题一定是不选C的，请问老师我的分析对不对？
