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Chinazdk · 2024年02月22日

这题目没有说明是finance lease 还是 operating lease？

  1. CFA I
  2. FRA

NO.PZ2023081403000094

问题如下：

Q. Under US GAAP, a lessee’s accounting for a long-term finance lease after inception will include:

选项：

A.recognizing a single lease expense.

B.recording depreciation expense on the right-of-use asset.

C.increasing the balance of the lease liability by a portion of the lease payment.

解释：

B is correct. A lessee’s accounting for a long-term finance lease under US GAAP and after lease inception includes recording depreciation expense on the right-of-use asset, recognizing interest expense on the lease liability, and reducing the balance of the lease liability for the portion of the lease payments that represents repayment of the lease liability. A lessee’s accounting for an operating lease under US GAAP and after lease inception will recognize a single lease expense, which is a straight-line allocation of the cost of the lease over its term.

没有说明是finance lease 还是 operating lease？怎么判断

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1 个答案

lynn_品职助教 · 2024年02月22日

嗨，从没放弃的小努力你好：


 Under US GAAP, a lessee’s accounting for a long-term finance lease after inception will include:


说明了哦。


这道题考察的知识点是USGAAP下，finance lease的承租人在开始承租以后的会计处理办法，


首先，由于是finance lease，视同融资租赁，对承租人来说相当于产生了一笔借款并增加了一项资产。


A选项说确认单一的lease expense——就像你这里说的“operating lease: I/S中才是计提sigle lease expense”而非fiance lease，所以A是错的，A完全是在说operating lease的概念， 和financing lease是无关的。正确处理的方法，公司会每年计提资产的折旧，并且每年计提interest expenses。


B选项说将该资产计提折旧——就像上文说的，这是正确的。


C选项说会按lease payment的比例增加lease liability的余额——这肯定是错的，随着时间推移，公司的借款会慢慢的归还完毕，所以liability的余额是会decrease的。

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