一根法棍 · 2025年04月15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.
按照实务工作，金融租赁的形式等同于发放贷款，那对于一家金融租赁公司来讲，收回的本金部分难道不算I/S的收入吗
NO.PZ2018062004000203问题如下Whiof the following statement is correif lease is classifierefinancing lease:A.only interest income is recoron the income 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. 而且finanlease里的I/S表里不是还需要记amortization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。
