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Jackyy7 · 2024年04月28日

怎么能从题干看出问题是站在lessor的角度呢。

NO.PZ2018062004000203

问题如下:

Which of the following statement is correct if lease is classified as direct financing lease:

选项:

A.

only interest income is recorded on the income statement

B.

asset appears on the lessor’s balance sheet

C.

profit is recorded when collected.

解释:

Answer is A, if lease is classified as direct financing lease, only interest income is record on the I/S and asset appears on the lessee’s balance sheet.

因为站在lessee角度,I/S上还有ROU的摊销要记。

1 个答案

lynn_品职助教 · 2024年04月29日

嗨,从没放弃的小努力你好:


这道题是从选项B看出来的,asset appears on the lessor’s balance sheet


题目不够严谨,考场上的题目不会出现这样的情况哦。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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