NO.PZ2018062018000063
问题如下：
From the perspective of a lessee, which of the following can be considered as an advantage of using finance lease compared to purchase it?
选项：
A.No depreciation expense will be reported.
B.No change will be shown on the balance sheet.
C.The risk relevant to asset obsolescence can be reduced.
解释：
C is correct. From the perspective of a lessee, the risk relevant to asset obsolescence can be reduced by using a lease, because the asset just belongs to the lessor. Under a finance lease, on the balance sheet there will be a leased asset and a lease obligation. Depreciation expense will be reported on the income statement.
您好，
我认为答案C是只有经营租赁才有的特点。这也是为什么很多承租人即使成本高最终也会选择经营租赁而不是融资租赁的根本原因，就是承租人不想承担由科技的进步而带来的设备过时的问题，或由于租赁物市场流动性不足而带来的租约到期的处置问题，统一称作承租人不想承担残值风险吧。
答案C只是理论上的对比会计上将租赁资产划分为融资租赁的五个任一条件，然而在融资租赁实践中，设置回购的条款几乎是每个融资性租赁的必备条款，所以这样答案C是不是就不严谨或者照本宣科了？
建议品职教研组修改该题目。
