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薛定谔都有猫 · 2024年01月12日

选项A

  1. CFA I
  2. FRA

NO.PZ2023081403000091

问题如下：

Q. Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as:

选项：

A.a sales-type lease.

B.an operating lease.

C.a direct financing lease.

解释：

A is correct. A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the value of the leased asset. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from lease receipts is reported when collected.

老师，这道题应该怎呢理解呀？视频好像没讲A选项相关的内容吧？

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1 个答案

lynn_品职助教 · 2024年01月13日

嗨，从没放弃的小努力你好：


对的，sales-type已经很久不讲了哈，这道题目的知识点已经被考纲删掉了，但是题目还没删，所以我们教研在整理的时候还没有删除。


lessee角度是只分finance lease和operating lease的，只有lessor角度才分operating lease、direct financing lease和sales-type lease


sales-type lease将租赁视为资产的出售，在出售时收入等于租赁资产的价值，而不是gain/loss，I/S中一开始确认revenue、COGS和profit，未来确认interest income。


financing lease可以简单理解为，对于lessor出租人来说，相当于把租赁资产要卖给承租人，只是承租人暂时没有那么多钱，要分期付款。类似于我们信用卡分期付款，都是有利息的，银行就是赚这个利息，所以对于lessor原理也类似，承租人未来支付的payment里边，有还本金的，也有还利息的部分，所以没有revenue、COGS和profit，只是未来在I/S中确认interest income。

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