问题如下图：collected是翻译成抵押吗？没有太理解它的含义和用处。感觉跟题干不相关似的，是我有知识点没有理解到吗？
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年03月02日
collected的意思是：收到
这道题问的是站在lessor（出租方）的角度，如果把lease划分为financing lease的会计处理。
A选项和B选项：对于出租方，这种租赁形式相当于借钱给租赁方购买资产，资产应该计入lessee（租赁方）的资产负债表上；出租方只收取利息，因此income statement上只计利息收入（interest income）。
C选项：收入的确认应该是权责发生制，不以现金是否收到为准，所以C选项说收到才能确认profit是不正确的，如果没收到，可以计入资产负债表的Account receivable项并在income statement中确认收入。
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？
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. 这道题是站在lessor的角度考虑的是吗？
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