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

返回

J · 2020年11月05日

问一道题：NO.PZ2018062004000203 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Which of the following statement is correct if lease is classified as direct financing lease:

选项：

A.

only interest income is recorded on the income statement

B.

asset appears on the lessor’s balance sheet

C.

profit is recorded when collected.

解释：

Answer is A, if lease is classified as direct financing lease, only interest income is record on the I/S and asset appears on the lessee’s balance sheet.

这边本金偿还部分是计入gain里面吗？IFRS里面如果出租不是主业的公司也是INT计入IS本金还款计入GAIN吗？
添加评论
2 个答案

纠纠_品职答疑助手 · 2021年06月01日

嗨，努力学习的PZer你好：


Lease receivable 一般不产生Gain / Loss，它是应收款，一手对方付款，一手我们这边抵减。

若真的产生了，有点类似坏账，需要计入I/S，但不属于常规的租赁会计处理。

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

Olive_品职助教 · 2020年11月06日

嗨，从没放弃的小努力你好：


区分损益表上的interest income和实际收到的现金流。

这里问的是会计上损益表里记啥。

损益表就是记interest income。

现金流才分是归还利息的部分还是归还本金的部分，要分别计入CFO和CFI。


-------------------------------
加油吧，让我们一起遇见更好的自己！


杨舒芃 · 2021年06月01日

这个lease receivable和asset的gain或者loss不是也计入i/s吗

  • 2

    回答

  • 0

    关注

  • 584

    浏览
相关问题

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.换成gain就是对的吗

2024-10-23 12:16 1 · 回答

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. 而且finanlease里的I/S表里不是还需要记amortization吗？

2024-10-21 20:32 1 · 回答

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。

2024-06-18 17:00 1 · 回答

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。

2024-04-28 21:00 1 · 回答

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？

2024-01-15 21:48 2 · 回答