这道题没有说明是Leasee 啊？

问题如下：

Under US GAAP, which of the following statement is correct if lease is classified as operating lease:

选项：

A.

asset appears on the lessee’s balance sheet.

B.

lessee will record depreciation expense on the I/S.

C.

lessee will record interest expense on the I/S.

解释：

A is correct.

Under IFRS and US GAAP, A lessee must recognize an asset and a lease liability at lease inception. For operating lease under US GAAP, the lessee recognizes a single lease expense which is a straight-line allocation of the cost of the lease over its term.

解析：不管是美国准则还是国际准则，对于承租人，在租赁开始都要在资产中确认lease asset，因此选项A正确。

不同于国际准则，美国准则下，承租人后续计量只需要在损益表中确认一个lease expense（租赁费），不需要确认折旧和租赁的利息费用，因此选项BC不正确。