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momo · 2023年09月13日

operating

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

1 个答案

lynn_品职助教 · 2023年09月14日

嗨,从没放弃的小努力你好:


operating lease不是对资产负债表没有影响吗,题目怎么翻译


题目是问对于出租人,租赁资产会出现在资产负债表上,并在租赁分类为以下类别时继续折旧:


因为是从lessor的角度出发,对出租人来说经营租赁,是留存在出租人的资产负债表上并且需要计提折旧,


而如果认定为融资租赁,就视同销售了,此时该资产应该从出租人的资产负债表上销去了。


如果是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.


如果是finance lease,the lessor derecognizes the underlying leased asset and recognizes a lease asset comprising the lease receivable and relevant residual value.

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