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succi_z · 2022年05月25日

PZ2019120301000009

  1. CFA I
  2. FRA

NO.PZ2019120301000009

问题如下：

Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as:

选项：

A.

a sales-type lease.

B.

an operating lease.

C.

a direct financing lease.

解释：

A is correct.

A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the value of the leased asset. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from lease receipts is reported when collected.

老师，这道题问的是在初始入账时，哪种方式收入最高。如果用operating lease就是lease payment，如果用sales-type就是F.A.的carrying value和Lease Receivable Asset确认的fair value之间的gain/loss，那这两项，如何得出sales-type更高？如果是一个loss呢？为什么选A？不选B？
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1 个答案

Kiko_品职助教 · 2022年05月27日

嗨，努力学习的PZer你好：


sales-type lease将租赁视为资产的出售，在出售时收入等于租赁资产的价值。而不是gain/loss.

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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