NO.PZ2023020602000208
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