问题如下：
A lessor will record interest income if a lease is classified as:
选项：
A.a capital lease.
B.an operating lease.
C.either a capital or an operating lease.
解释：
A is correct.
A portion of the payments for capital leases, either direct financing or sales-type, is reported as interest income. With an operating lease, all revenue is recorded as rental revenue.
对于lessor， a direct financing lease 和 sales-type lease 两者的差别体现在资产负债表上应该是
sales-type 记的是lease asset（lease receivable+residual）连残值也算进去
direct financing lease是记 lease receivable 没有算残值
在I/S 表中都显示interest revenue
CF/S应该是一样的
对吗？
