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johnny · 2019年08月30日

问一道题：NO.PZ2018062004000203

  1. CFA I
  2. FRA

问题如下图：

    

选项：

A.

B.

C.

解释：

请问老师，这道题从哪里看出是站在 lessor的角度？


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已采纳答案

Olive_品职助教 · 2019年08月31日

同学你好，lessee角度是只分finance lease和operating lease的，只有lessor角度才分operating lease、direct financing lease和sales-type lease。加油

Olive_品职助教 · 2019年09月03日

两种类型lessor账上都没有租出去的asset了，因此两种类型lessor都不确认depreciation。sales-type相当于是销售了，I/S中一开始确认revenue、COGS和profit，未来确认interest income。financing lease则没有revenue、COGS和profit，只是未来在I/S中确认interest income。

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