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

acclimatise · 2025年06月29日

这道题是不是超纲可以不看了

NO.PZ2024030503000057

问题如下:

Question Previously, a manufacturer of high-quality industrial electrical generators only sold its units to customers, but it has just introduced a leasing program. The generators have expected useful lives of about 25 years, and the company anticipates that the leases will have a term of 20 years or more. If the company reports under International Financial Reporting Standards, which of the following statements about the first year of the new leasing program is most accurate? The company will recognize:

选项:

A.revenue equal to the value of the leased asset. B.depreciation of the leased asset as an expense. C.cost of goods sold equal to the market value of the asset.

解释:

Solution
  1. Correct. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value. The asset would be derecognized from the balance sheet and replaced with a lease receivable therefore there is no asset to depreciate.

  2. Incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease. The asset would be derecognized from the balance sheet and replaced with a lease receivable, therefore there is no asset to depreciate.

  3. Incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value.

Topics in Long-Term Liabilities and Equity

• explain the financial reporting of leases from the perspectives of lessors and lessees

如图

1 个答案

王园圆_品职助教 · 2025年06月29日

同学你好,这道题就是考察是不是可以判断25年的机器被租出去时要判定为融资租赁,以及你上一道题问过的sales-type的lease的会计记账,助教认为不算超纲,最好还是掌握一下吧

  • 1

    回答
  • 0

    关注
  • 3

    浏览
相关问题

NO.PZ2024030503000057问题如下QuestionPreviously, a manufacturer of high-quality instrielectricgenerators only solits units to customers, but it hjust introcea leasing program. The generators have expecteuseful lives of about 25 years, anthe company anticipates ththe leases will have a term of 20 years or more. If the company reports unr InternationFinanciReporting Stanr, whiof the following statements about the first yeof the new leasing progris most accurate? The company will recognize:A.revenue equto the value of the leaseasset.B.preciation of the leaseasset expense.C.cost of goo solequto the market value of the asset.Solution Correct. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease anrecognize revenue equto the value of the leaseasset ancost of goo solequto the carrying value of the asset, not its market value. The asset woulrecognizefrom the balansheet anreplacewith a lease receivable therefore there is no asset to preciate. Incorrect. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease. The asset woulrecognizefrom the balansheet anreplacewith a lease receivable, therefore there is no asset to preciate. Incorrect. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease anrecognize revenue equto the value of the leaseasset ancost of goo solequto the carrying value of the asset, not its market value. Topiin Long-Term Liabilities anEquity• explain the financireporting of leases from the perspectives of lessors anlessees完全看不懂,能用中文一下吗

2025-04-16 18:13 1 · 回答

NO.PZ2024030503000057问题如下QuestionPreviously, a manufacturer of high-quality instrielectricgenerators only solits units to customers, but it hjust introcea leasing program. The generators have expecteuseful lives of about 25 years, anthe company anticipates ththe leases will have a term of 20 years or more. If the company reports unr InternationFinanciReporting Stanr, whiof the following statements about the first yeof the new leasing progris most accurate? The company will recognize:A.revenue equto the value of the leaseasset.B.preciation of the leaseasset expense.C.cost of goo solequto the market value of the asset.Solution Correct. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease anrecognize revenue equto the value of the leaseasset ancost of goo solequto the carrying value of the asset, not its market value. The asset woulrecognizefrom the balansheet anreplacewith a lease receivable therefore there is no asset to preciate. Incorrect. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease. The asset woulrecognizefrom the balansheet anreplacewith a lease receivable, therefore there is no asset to preciate. Incorrect. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease anrecognize revenue equto the value of the leaseasset ancost of goo solequto the carrying value of the asset, not its market value. Topiin Long-Term Liabilities anEquity• explain the financireporting of leases from the perspectives of lessors anlesseeslessor的finanlease中有讲到cogs吗

2024-10-23 12:31 1 · 回答