问题如下图：
选项：
A. 
B. 
C. 
解释：
我想弄清楚 lease payable 和 lease payment的差别，有点混
NO.PZ2017102901000076 full lease payment on its income statement. full lease payment operating cash flow. A is correct. A finanlease is similto borrowing money anbuying asset; a company thenters into a finanlease the lessee reports asset (leaseasset) anrelate(lease payable) on its balansheet. A company thenters into a finanlease the lessee will report interest expense anpreciation expense on its income statement. A company thenters into operating lease will report the lease payment on its income statement. For a finanlease, only the portion of the lease payment relating to interest expense reces operating cash flow; the portion of the lease payment threces the lease liability appears a cash outflow in the financing section. A company thenters into operating lease the lessee will report the full lease payment operating cash outflow.这两个词是同一个意思吗
full lease payment on its income statement. full lease payment operating cash flow. A is correct. A finanlease is similto borrowing money anbuying asset; a company thenters into a finanlease the lessee reports asset (leaseasset) anrelate(lease payable) on its balansheet. A company thenters into a finanlease the lessee will report interest expense anpreciation expense on its income statement. A company thenters into operating lease will report the lease payment on its income statement. For a finanlease, only the portion of the lease payment relating to interest expense reces operating cash flow; the portion of the lease payment threces the lease liability appears a cash outflow in the financing section. A company thenters into operating lease the lessee will report the full lease payment operating cash outflow.Lease payable 不是计提在refinancing lease 上吗、当lease collection不确定，转移asset risk 到 cret risk的时候。 题为什么说是finanlease呢
的英文很绕看不懂，能详细解答下么，谢谢
请教B为什么不对，答案中讲 了“ a company thenters into a finanlease the lessee will report interest expense anpreciation expense on its income statement" 啊，也就是都反映在IS表上，为啥B不对呢？
