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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。

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努力的时光都是限量版,加油!

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