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大瓶子 · 2023年08月14日

题目问融资性租赁条件下,作为承租人,如何做账,解答正好说明了C项是错的,为什么还要选?

NO.PZ2023020602000198

问题如下:

A lessee that enters into a finance lease will report the:

选项:

A.lease payable on its balance sheet. B.full lease payment on its income statement. C.full lease payment as an operating cash flow.

解释:

A finance lease is similar to borrowing money and buying an asset; a company that enters into a finance lease as the lessee reports an asset (leased asset) and related debt (lease payable) on its balance sheet. A company that enters into a finance lease as the lessee will report interest expense and depreci­ation expense on its income statement. A company that enters into an operating lease will report the lease payment on its income statement. For a finance lease, only the portion of the lease payment relating to interest expense reduces oper­ating cash flow; the portion of the lease payment that reduces the lease liability appears as a cash outflow in the financing section. A company that enters into an operating lease as the lessee will report the full lease payment as an operat­ing cash outflow.

A company that enters into an operating lease as the lessee will report the full lease payment as an operat­ing cash outflow.

这是解答中的原话,他说明是在经营租赁条件下,作为承租人,全部租金作为CFO。而题目问的是融资租赁,在此条件下,只有部分作为CFO,还有是作为CFF.

所以此题一定是不选C的,请问老师我的分析对不对?

1 个答案

王园圆_品职助教 · 2023年08月14日

同学你好,这道题确实不选C,选A哦,你是不是看错了?

另外,最后一句话的解析确实意思是只有operating lease才会把full lease payment计入CFO(而不是finance lease),所以C选项的说法是错的,不能选C

大瓶子 · 2023年08月15日

确实看错了。

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