强化课件里P144金租和经营租赁的I/S处理与本题是反过来的？

NO.PZ2019120301000011 问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense. B.recorng preciation expense on the right-of-use asset. increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. A是不是考察以下知识点，金租与经营租赁在后续计量中，I/S中的计量financing 以下两项分开列示（1）amortization expense（2）interest expenseoperating上述两项不分开列示，统一合并为一项，即为single lease expense所以A中financing合并为一项就错了。这么理解对吗？

NO.PZ2019120301000011 问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense. B.recorng preciation expense on the right-of-use asset. increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. 请问A为什么不对？

NO.PZ2019120301000011问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense.B.recorng preciation expense on the right-of-use asset.increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. 用effective interest rate metho债券进行会计处理的时候，会计准则认为coupon的流出是CFO的流出，分析师认为应该分为interest（CFO的流出）和principal（CFF的流出），想问一下这里为什么不用区分IFRS和US GAAP，这里和lease中的现金流的确认有点混淆，麻烦老师讲解一下。

NO.PZ2019120301000011 问题如下 Unr US GAAP, a lessee’s accounting for a long-term finanlease after inception will inclu: A.recognizing a single lease expense. B.recorng preciation expense on the right-of-use asset. increasing the balanof the lease liability a portion of the lease payment. B is correct. A lessee’s accounting for a long-term finanlease unr US GAanafter lease inception inclus recorng preciation expense on the right-of-use asset, recognizing interest expense on the lease liability, anrecing the balanof the lease liability for the portion of the lease payments threpresents repayment of the lease liability. A lessee’s accounting for operating lease unr US GAanafter lease inception will recognize a single lease expense, whiis a straight-line allocation of the cost of the lease over its term. 因为preciation 应该是 operating lease 下面 lessor应该记录的内容？