苏·Xu · 2022年10月07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.
可否详细讲解一下这个知识点，看了讲义还是不懂，谢谢。
王园圆_品职助教 · 2022年10月07日
嗨，努力学习的PZer你好：
同学你这么问太宽泛了，我们也没法针对性的作答，只能就本题大致解释一下什么是财务租赁
被认定为财务租赁的话，其本质就不是经营性租赁（真的经营性租赁就是资产依然属于出租方，承租人只是短暂的租赁一段相对于资产可用年限来说不长的时间）财务租赁本质是资产卖出后分期收款的一种形式
所以首先，这个资产本质上已经被卖给承租人了，就不应该再出现在出租人账上，而是应该计入承租人的资产中。所以B错误
由于财务租赁本质是分期收款，那每期的收款就有一部分本金的摊销和一部分利息收入——本金的摊销相当于出租人借给承租人一笔债，所以出租人最开始会确认长期应收款一类的资产科目，然后每期收到的本金逐渐抵减长期应收款；而利息收入相当于借债后收到的利息，是真正的财务租赁的收益来源，所以确认为利息收入这类revenue相关的科目，所以A对
至于本题C选项说只有收到钱才确认profit，根本不符合财务的“权责发生制”原则，所以就是错的
----------------------------------------------加油吧，让我们一起遇见更好的自己！
forri · 2022年10月11日
出租人不是计提一个leasse recevialbe 记在asset里吗？
NO.PZ2018062004000203问题如下Whiof the following statement is correif lease is classifierefinancing lease:A.only interest income is recoron the income 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？
