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

Yvonne0719 · 2024年09月19日

不太理解这道题，能详细解释一下吗？

  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.

不太理解这道题，能详细解释一下吗？

添加评论
1 个答案

lynn_品职助教 · 2024年09月20日

嗨，爱思考的PZer你好：


同学你好：


这道题的意思是如果Lizard InC将一份为期5年的租赁合同视为融资租赁，并采用直线折旧法，而不是作为经营租赁，那么

选项A. 在租赁开始时，其股东权益将更高

选项B. 在租赁的第一年，其营业收入将较少。

选项C. 在租赁的第二年，其经营活动现金流量净额将更大，而筹资活动现金流量净额将较少。

这道题应该选C。

对于融资租赁，只有租赁支付的利息部分被归类为经营活动现金流量净额，因此经营活动现金流量净额将比等值的经营租赁更大。

对于融资租赁，每个租赁支付的本金部分被归类为筹资活动现金流量净额，因此筹资活动现金流量净额将较少。

对于融资租赁，营业收入（EBIT）仅减少等额的年度折旧费用，因此营业收入将比经营租赁更高（对于经营租赁，整个租赁支付将作为营业费用）。

对于融资租赁来说，在租赁开始时，承租人必须确认资产和租赁负债。operating lease就是直接在I/S中计一笔lease expense，而fiance lease是资产和负债各增加一笔，当年的I/S中没有lease expense，但是会有depreciation和interest expense。

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 12

    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.A如果是第二年报表的话会对吗？

2024-07-14 19:19 1 · 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. C说第二年CFO较多， CFF较少。 为什么特别说明是第二年。 在finanlease 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。 Finanlease 不是应该一直都CFO较多， CFF较少吗

2024-04-18 02:33 1 · 回答