James · 2024年01月15日
NO.PZ2018062004000203
问题如下：
Which of the following statement is correct if lease is classified as direct financing lease:
选项：
A.
only interest income is recorded on the income statement
B.
asset appears on the lessor’s balance sheet
C.
profit is recorded when collected.
解释：
Answer is A, if lease is classified as direct financing lease, only interest income is record on the I/S and asset appears on the lessee’s balance sheet.
先把设备资产销去，然后要记一个lease asset，每期摊销的本金部分不计入利润表吗？
王园圆_品职助教 · 2024年01月16日
同学你好，助教也不知道确切的会计分录怎么写哦，毕竟这是CFA考试不是USGAAP考试，原版书也没有提及会计分录的记账哦
至于基础的大概如何记账，可以参考以下基础班讲义墨迹版老师上课写的笔记——初始的时候，就是消去出租人账上的资产，并确认一笔lease receivable为资产，差额计入I/S表下的某个ｇａｉｎ／ｌｏｓｓ科目
后续计量的话，收到的每期lease payment应该分为interest income计入I/S表，lease payment－interest income的差额抵扣lease receivable的账面余额
NO.PZ2018062004000203 问题如下 Whiof the following statement is correif lease is classifierefinancing lease: A.only interest income is recoron the income statement B.asset appears on the lessor’s balansheet C.profit is recorwhen collecte Answer is if lease is classifierefinancing lease, only interest income is recoron the I/S anasset appears on the lessee’s balansheet. lessor角度才分operating lease、refinancing lease和sales-type lease。会计计量差别麻烦再讲下，虽然考纲不要求了。
NO.PZ2018062004000203问题如下Whiof the following statement is correif lease is classifierefinancing lease:A.only interest income is recoron the income statementB.asset appears on the lessor’s balansheetC.profit is recorwhen collecteAnswer is if lease is classifierefinancing lease, only interest income is recoron the I/S anasset appears on the lessee’s balansheet.因为站在lessee角度，I/S上还有ROU的摊销要记。
NO.PZ2018062004000203 问题如下 Whiof the following statement is correif lease is classifierefinancing lease: A.only interest income is recoron the income statement B.asset appears on the lessor’s balansheet C.profit is recorwhen collecte Answer is if lease is classifierefinancing lease, only interest income is recoron the I/S anasset appears on the lessee’s balansheet. 这道题是站在lessor的角度考虑的是吗？
NO.PZ2018062004000203 问题如下 Whiof the following statement is correif lease is classifierefinancing lease: A.only interest income is recoron the income statement B.asset appears on the lessor’s balansheet C.profit is recorwhen collecte Answer is if lease is classifierefinancing lease, only interest income is recoron the I/S anasset appears on the lessee’s balansheet. 为什么A是对的，C是错的？financing lease 在inception时要recognize差值G/L，c哪里不对呢？
