可否举例说明三种方式下，出租人的收益确认的差异-有问必答-品职教育专注CFA ESG FRM CPA 考研等财经培训课程

可否举例说明三种方式下，出租人的收益确认的差异

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问题如下：

Under U.S. GAAP, a lessor's reported revenues at lease inception will be highest if the lease is classified as a(n):

选项：

A.sales-type lease. B.operating lease. C.direct financing lease.

解释：

Sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the present value of future lease payments. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from rent is reported when collected.

可否举例说明三种方式下，出租人的收益确认的差异

同学你好，解析已经写了你想要的答案了哦，因为这一部分原版书没有做任何展开，只是在课后题中有相关内容（也就是本题所有的信息），所以助教也没有办法给出更多的信息

“Sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the present value of future lease payments. Under a direct financing lease, only interest income is reported as earned. Under an operating lease revenue from rent is reported when collected.”

意思就是sales type下，收入直接一次性按照所有未来所有lease payment的折现求和来计入公司账面，所以金额最高

而在direct financing lease下，只有从对方收到的interest income部分才确认为收入，而lease payment减去interest income的部分是不作为收入的(可能是记为长期应收款的账面余额抵减项)

在operating lease下，每次收一笔lease payment就确认一笔收入，那肯定没有sale type下一次性全部确认为收入的确认的多

可否举例说明三种方式下，出租人的收益确认的差异

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