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Sofia nice · 2024年06月18日

direct financing lease和sales-type lease。会计计量差别麻烦再讲下，虽然考纲不要求了。

  1. CFA I
  2. FRA

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.

lessor角度才分operating lease、direct financing lease和sales-type lease。会计计量差别麻烦再讲下，虽然考纲不要求了。


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1 个答案

lynn_品职助教 · 2024年06月18日

嗨，努力学习的PZer你好：


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。


direct financing lease就是常规的融资租赁了，两者区别就是sales-type确认一个selling profit，而direct financing不确认。


然后direct financing lease的确认条件有两个角度


成本的角度：未来收的现金流等于或超过资产的价值（就是成本）


FV的角度：未来收入的现金流+担保残值、


现在不区分其实也不光是因为不考了，讲义和教材上原文是区分immaterial无关紧要，所以细枝末节不用去管了



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