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一根法棍 · 2025年04月16日

C选项错在哪儿了

  1. CFA I
  2. FRA

NO.PZ2023081403000094

问题如下：

Q. Under US GAAP, a lessee’s accounting for a long-term finance lease after inception will include:

选项：

A.recognizing a single lease expense.

B.recording depreciation expense on the right-of-use asset.

C.increasing the balance of the lease liability by a portion of the lease payment.

解释：

B is correct. A lessee’s accounting for a long-term finance lease under US GAAP and after lease inception includes recording depreciation expense on the right-of-use asset, recognizing interest expense on the lease liability, and reducing the balance of the lease liability for the portion of the lease payments that represents repayment of the lease liability. A lessee’s accounting for an operating lease under US GAAP and after lease inception will recognize a single lease expense, which is a straight-line allocation of the cost of the lease over its term.

B可以根据定义知道是对的，但是C没看出来在其他地方看到的“随着时间推移，租赁负债减少”的说法，是我英语不好嘛(♯｀∧´)

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