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王秋宇 · 2022年10月10日

这题目是不是过时了

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.

听课的时候,老师讲,现在不区分了,这里就没听跳过了。 这个知识点到底有没有必要掌握啊

1 个答案

Kiko_品职助教 · 2022年10月11日

嗨,从没放弃的小努力你好:


是的不区分了。但是原版书课后题还没有更新,就是有几个题还是提到了,所以这个题我们也保留了。不用作为重点,但是还是掌握一下吧。

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