NO.PZ2017102901000076
问题如下：
A lessee that enters into a finance lease will report the:
选项：
A. lease payable on its balance sheet.
B. full lease payment on its income statement.
C. full lease payment as an operating cash flow.
解释：
A is correct.
A finance lease is similar to borrowing money and buying an asset; a company that enters into a finance lease as the lessee reports an asset (leased asset) and related debt (lease payable) on its balance sheet. A company that enters into a finance lease as the lessee will report interest expense and depreciation expense on its income statement. A company that enters into an operating lease will report the lease payment on its income statement. For a finance lease, only the portion of the lease payment relating to interest expense reduces operating cash flow; the portion of the lease payment that reduces the lease liability appears as a cash outflow in the financing section. A company that enters into an operating lease as the lessee will report the full lease payment as an operating cash outflow.
这两个词是同一个意思吗