NO.PZ2024011002000109
问题如下:
A lessor will record interest income if a lease is classified as:选项:
A.a capital lease.
B.an operating lease.
C.either a capital or an operating lease.
解释:
A portion of the payments for capital leases, either direct financing or sales-type, is reported as interest income. With an operating lease, all revenue is recorded as rental revenue.借这道题问下finance lease的lessor收到的lease payment的本金是后续计量在哪个报表科目上的?只有利息收入是反应在损益表里么?