18816562889 · 2023年08月10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.
为什么A是对的，C是错的？
financing lease 在inception时要recognize差值as G/L，c选项哪里不对呢？
lynn_品职助教 · 2023年08月11日
嗨，努力学习的PZer你好：
为什么A是对的，C是错的？
financing lease 在inception时要recognize差值as G/L，c选项哪里不对呢？
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。
由于财务租赁本质是分期收款，那每期的收款就有一部分本金的摊销和一部分利息收入——本金的摊销相当于出租人借给承租人一笔债，所以出租人最开始会确认长期应收款一类的资产科目，然后每期收到的本金逐渐抵减长期应收款；而利息收入相当于借债后收到的利息，是真正的财务租赁的收益来源，所以确认为利息收入这类revenue相关的科目，所以A对
至于本题C选项说只有收到钱才确认profit，这是错的，权责发生制下我们是按时间确认利息收入，和租赁人是不是给我们交钱没有关系的。
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
Frances · 2024年08月08日
C选项只说collected,谁知道collect什么啊。
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？
