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

Adada · 2021年10月05日

为什么B不对?我看到了别人也问了B为什么不对,老师给的回答我不明白,谢谢

NO.PZ2018062004000203

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.

为什么B不对?我看到了别人也问了B为什么不对,老师给的回答我不明白,谢谢

1 个答案
已采纳答案

Kiko_品职助教 · 2021年10月07日

嗨,从没放弃的小努力你好:


因为是financing lease,对于lessor,这种租赁形式相当于借钱给lessee购买资产,所以资产应该计入lessee(租赁方)的资产负债表上。所以B是错的。

----------------------------------------------
努力的时光都是限量版,加油!

  • 1

    回答
  • 0

    关注
  • 380

    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