开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

暖暖 · 2024年04月18日

C选项不理解

  1. CFA I
  2. FRA

NO.PZ2024011002000103

问题如下：

Assume U.S. GAAP applies. If Lizard Inc., a lessee, treats a 5-year lease as a finance lease with straight line depreciation rather than as an operating lease:

选项：

A.it will have greater equity at lease inception. B.its operating income will be less in the first year of the lease. C.its CFO will be greater and CFF will be less in the second year of the lease.

解释：

With a finance lease, only the interest portion of the lease payment is classified as CFO, so CFO will be greater than it would be with an equivalent operating lease. CFF will be less for a finance lease because the principal portion of each lease payment is classified as a financing cash outflow. Operating income, EBIT, will be reduced only by the (equal) annual depreciation expense with a finance lease, so operating income will be greater for a finance lease than for an operating lease (for which the entire lease payment will be an operating expense). This categorization does not affect the requirement for recognition of the asset and lease liability at inception. At inception, a lessee must recognize an asset and a lease liability at lease inception.

C选项说第二年CFO较多， CFF较少。 为什么特别说明是第二年。 在finance lease 下， 不管期初还是后续， 不都是本金归还是CFF, 利息归还是CFO, 对比美国准则下的operating lease， 全部lease payment 都是CFO。 Finance lease 不是应该一直都CFO较多， CFF较少吗

添加评论
1 个答案

Kiko_品职助教 · 2024年04月18日

嗨，从没放弃的小努力你好：


说第二年是为了跟期初做区分的，期初的时候确认资产和负债，利息是年末还，在第二年财报里面才有体现。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 0

    关注

  • 241

    浏览
相关问题

NO.PZ2024011002000103 问题如下 Assume U.S. GAapplies. If LizarInc., a lessee, treats a 5-yelease a finanlease with straight line preciation rather thoperating lease: A.it will have greater equity lease inception. B.its operating income will less in the first yeof the lease. C.its CFO will greater anCFF will less in the seconyeof the lease. With a finanlease, only the interest portion of the lease payment is classifieCFO, so CFO will greater thit woulwith equivalent operating lease. CFF will less for a finanlease because the principportion of ealease payment is classifiea financing cash outflow. Operating income, EBIT, will receonly the (equal) annupreciation expense with a finanlease, so operating income will greater for a finanlease thfor operating lease (for whithe entire lease payment will operating expense). This categorization es not affethe requirement for recognition of the asset anlease liability inception. inception, a lessee must recognize asset ana lease liability lease inception. 不太理解这道题，能详细一下吗？

2024-09-19 20:05 2 · 回答

NO.PZ2024011002000103问题如下Assume U.S. GAapplies. If LizarInc., a lessee, treats a 5-yelease a finanlease with straight line preciation rather thoperating lease:A.it will have greater equity lease inception.B.its operating income will less in the first yeof the lease.C.its CFO will greater anCFF will less in the seconyeof the lease.With a finanlease, only the interest portion of the lease payment is classifieCFO, so CFO will greater thit woulwith equivalent operating lease. CFF will less for a finanlease because the principportion of ealease payment is classifiea financing cash outflow. Operating income, EBIT, will receonly the (equal) annupreciation expense with a finanlease, so operating income will greater for a finanlease thfor operating lease (for whithe entire lease payment will operating expense). This categorization es not affethe requirement for recognition of the asset anlease liability inception. inception, a lessee must recognize asset ana lease liability lease inception.A如果是第二年报表的话会对吗？

2024-07-14 19:19 1 · 回答