Ivana 🍭 · 2022年12月05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.
老师 请问B为什么不对？
王园圆_品职助教 · 2022年12月05日
嗨，努力学习的PZer你好：
同学你好，B选项的意思是说被出租的资产会出现在出租人（leasor）的资产负债表上。但是财务融资的实质是被出租的资产本质已经归属于承租人（leasee），所以应该转移到承租人的资产负债表上，对出租人来说该资产是同于销售出去了。所以B选项是错的
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
Lance · 2023年06月15日
租赁出去的设备财产还是属于出租人的嘛？每年还会有减值的吧？ 这部分原版资料在哪里啊。
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？
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. 这道题是站在lessor的角度考虑的是吗？
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. 为什么A是对的，C是错的？financing lease 在inception时要recognize差值G/L，c哪里不对呢？
