NO.PZ2023081403000090
问题如下:
Q. For a lessor, the leased asset appears on the balance sheet and continues to be depreciated when the lease is classified as:
选项:
A.a finance lease.
B.a sales-type lease.
C.an operating lease.
解释:
C is correct. When a lease is classified as an operating lease, the underlying asset remains on the lessor’s balance sheet. The lessor will record a depreciation expense that reduces the asset’s value over time.
operating lease不是对资产负债表没有影响吗,题目怎么翻译