庄园monar · 2022年02月21日
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.
不应该是interest expense吗？
Kiko_品职助教 · 2022年02月23日
嗨，爱思考的PZer你好：
sales type和direct financing都是美国准则下，对于finance lease 的lessor的账务处理。美国准则是分了这两类，所以他只可能出现在lessor的会计报表里面。答案写的是如果作为finance lease处理的话，那么对于lessor来说是只记录一个interest income就可以了，asset出现在lessee的会计报表里（这句话是解释B选项是错误的）
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
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
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？
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。
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。
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？
