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,我还是很迷糊怎么分别sales-type lease 和finanacing -lease.
如果一个资产是PV 是100W,当做sales-type时,就要一次性收到100W,而financing-lease 还是按租期收费?