开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

花儿。 · 2023年02月27日

好像在讲义中没有看到这个知识点

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.

如题,好像在讲义中没有看到这个知识点

1 个答案

lynn_品职助教 · 2023年02月27日

嗨,从没放弃的小努力你好:


lessee角度是只分finance lease和operating lease的,只有lessor角度才分operating lease、direct financing lease和sales-type lease,这个知识点在教材中出现了一次,不是重点,不过做题碰到了我们还是了解一下,把下面的内容看一下即可。


sales-type lease将租赁视为资产的出售,在出售时收入等于租赁资产的价值,而不是gain/loss,I/S中一开始确认revenue、COGS和profit,未来确认interest income。


financing lease可以简单理解为,对于lessor出租人来说,相当于把租赁资产要卖给承租人,只是承租人暂时没有那么多钱,要分期付款。类似于我们信用卡分期付款,都是有利息的,银行就是赚这个利息,所以对于lessor原理也类似,承租人未来支付的payment里边,有还本金的,也有还利息的部分,所以没有revenue、COGS和profit,只是未来在I/S中确认interest income。

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

  • 1

    回答
  • 0

    关注
  • 306

    浏览
相关问题

NO.PZ2019120301000009 问题如下 Unr US GAAP, a lessor’s reporterevenues lease inception will highest if the lease is classifieas: A.a sales-type lease. B.operating lease. C.a refinancing lease. A is correct. A sales-type lease treats the lease a sale of the asset, anrevenue is recorthe time of sale equto the value of the leaseasset. Unr a refinancing lease, only interest income is reporteearne Unr operating lease, revenue from lease receipts is reportewhen collecte 首先它们是否都应被视作FinanLease, 即本质是lessor出售资产给lessee,只不过lessee可以分期付款。初始计量资产端减去该lease asset的账面价值CV,加上应收融资租赁款项lease receivable asset,金额上应等于lease asset 的fair value,即未来现金流之和对应到现在的PV(CF)而对于sales type 来说,CV和FV的差值可以记录到I/S的Gain/Loss;对于reFinancing Lease, 因为公司主营业务更接近于贷款,所以可以视作CV=FV,即买入瞬间就出租,也就不存在差值selling profit/loss。我的问题是,初始计量中,sales type应该是把该lease asset的CV确认为了rev; 那refinancing中,我们还会把该lease asset的CV确认为rev吗,还是说我们只在后续计量中确认interest income?如果refinancing中lease asset的CV可以确认为rev, 那么为什么我们这道题不考虑loss的情况,如果FV CV, 是不是反而refinancnig比sale type的rev高呢如果refinancnig中lease asset的CV不能确认为rev,那么在初始计量的时候I/S是没有任何变化吗?此时和Operating Lease的区别在哪里?谢谢老师解答

2023-06-24 14:31 1 · 回答

NO.PZ2019120301000009 问题如下 Unr US GAAP, a lessor’s reporterevenues lease inception will highest if the lease is classifieas: A.a sales-type lease. B.operating lease. C.a refinancing lease. A is correct. A sales-type lease treats the lease a sale of the asset, anrevenue is recorthe time of sale equto the value of the leaseasset. Unr a refinancing lease, only interest income is reporteearne Unr operating lease, revenue from lease receipts is reportewhen collecte 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?

2023-01-28 22:55 1 · 回答

NO.PZ2019120301000009 operating lease. a refinancing lease. A is correct. A sales-type lease treats the lease a sale of the asset, anrevenue is recorthe time of sale equto the value of the leaseasset. Unr a refinancing lease, only interest income is reporteearne Unr operating lease, revenue from lease receipts is reportewhen collecte 老师,这道题问的是在初始入账时,哪种方式收入最高。如果用operating lease就是lease payment,如果用sales-type就是F.A.的carrying value和Lease Receivable Asset确认的fair value之间的gain/loss,那这两项,如何得出sales-type更高?如果是一个loss呢?为什么选A?不选B?

2022-05-25 14:32 1 · 回答

NO.PZ2019120301000009问题如下 Unr US GAAP, a lessor’s reporterevenues lease inception will highest if the lease is classifieas: A.a sales-type lease. B.operating lease. C.a refinancing lease. A is correct. A sales-type lease treats the lease a sale of the asset, anrevenue is recorthe time of sale equto the value of the leaseasset. Unr a refinancing lease, only interest income is reporteearne Unr operating lease, revenue from lease receipts is reportewhen collecte 这道题是考察哪个知识点呀?

2022-04-03 02:11 1 · 回答