momo · 2023年09月13日
NO.PZ2023081403000090
问题如下：
Q. For a lessor, the leased asset appears on the balance sheet and continues to be depreciated when the lease is classified as:
选项：
A.a finance lease.
B.a sales-type lease.
C.an operating lease.
解释：
C is correct. When a lease is classified as an operating lease, the underlying asset remains on the lessor’s balance sheet. The lessor will record a depreciation expense that reduces the asset’s value over time.
operating lease不是对资产负债表没有影响吗，题目怎么翻译
lynn_品职助教 · 2023年09月14日
嗨，从没放弃的小努力你好：
operating lease不是对资产负债表没有影响吗，题目怎么翻译
题目是问对于出租人，租赁资产会出现在资产负债表上，并在租赁分类为以下类别时继续折旧：
因为是从lessor的角度出发，对出租人来说经营租赁，是留存在出租人的资产负债表上并且需要计提折旧，
而如果认定为融资租赁，就视同销售了，此时该资产应该从出租人的资产负债表上销去了。
如果是operating lease，the underlying asset remains on the lessor’s balance sheet. The lessor will record a depreciation expense that reduces the asset’s value over time.
如果是finance lease，the lessor derecognizes the underlying leased asset and recognizes a lease asset comprising the lease receivable and relevant residual value.
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2023081403000090 问题如下 Q. For a lessor, the leaseasset appears on the balansheet ancontinues to preciatewhen the lease is classifieas: A.a finanlease. B.a sales-type lease. C.operating lease. C is correct. When a lease is classifieoperating lease, the unrlying asset remains on the lessor’s balansheet. The lessor will recora preciation expense threces the asset’s value over time. 11
NO.PZ2023081403000090 问题如下 Q. For a lessor, the leaseasset appears on the balansheet ancontinues to preciatewhen the lease is classifieas: A.a finanlease. B.a sales-type lease. C.operating lease. C is correct. When a lease is classifieoperating lease, the unrlying asset remains on the lessor’s balansheet. The lessor will recora preciation expense threces the asset’s value over time. A不是也需要折旧嘛？
NO.PZ2023081403000090问题如下Q. For a lessor, the leaseasset appears on the balansheet ancontinues to preciatewhen the lease is classifieas:A.a finanlease.B.a sales-type lease.C.operating lease.C is correct. When a lease is classifieoperating lease, the unrlying asset remains on the lessor’s balansheet. The lessor will recora preciation expense threces the asset’s value over time.为什么B不对啊？请问这道题中如何理解B
