wowo · 2024年10月21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.
而且finance lease里的I/S表里不是还需要记amortization吗？
王园圆_品职助教 · 2024年10月21日
同学你好，B选项的意思是说被出租的资产会出现在出租人（leasor）的资产负债表上。但是财务融资的实质是被出租的资产本质已经归属于承租人（leasee），所以应该转移到承租人的资产负债表上，对出租人来说该资产是同于销售出去了。所以B选项是错的
A选项说interest income，明显是站在出租人角度来看的，既然出租的资产已经转移给承租人了，那资产的折旧或摊销都是承租人在计提，和出租人没有关系了
由于财务租赁本质是分期收款，那每期的收款就有一部分本金的摊销和一部分利息收入——本金的摊销相当于出租人借给承租人一笔债，所以出租人最开始会确认长期应收款一类的资产科目，然后每期收到的本金逐渐抵减长期应收款；而利息收入相当于借债后收到的利息，是真正的财务租赁的收益来源，所以确认为利息收入这类revenue相关的科目，计入I/S表，所以A对
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.换成gain就是对的吗
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. 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 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.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？
