Noraff · 2024年05月30日
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.
A不是也需要折旧嘛？
lynn_品职助教 · 2024年06月01日
嗨，从没放弃的小努力你好：
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。
A是sales type lease，相当于我们卖资产又得到一笔利息费用。所以租出去的设备就从我们的资产负债表上消除了，不再提折旧了。
至于B选项，
国际准则下，lessor角度的会计处理分为operating lease和finance lease两种：
（1）Operating lease：资产确认在lessor账上，lessor基于资产账面价值计提折旧费用（选项B入选），收到的lease payment作为income确认在损益表中。
（2）Finance lease：资产从lessor资产负债表上remove掉，同时资产增加lease asset。在损益表中确认revenue、COGS和profit，因为资产已经从lessor账上消掉，lessor不用确认折旧费用（选项A不入选），但是因为是融资性质的，lessor要在损益表中确认interest income。
美国准则下分为三种：
（1）Sales-type lease和国际准则finance lease处理方法相同。（选项B不入选）
sales-type lease将租赁视为资产的出售，在出售时收入等于租赁资产的价值，在出租人的账上就消失了，相当于卖出了，不会再继续折旧和摊销。
（2）Operating lease和国际准则operating lease会计处理相同。
（3）Direct finance lease是资产从lessor资产负债表上remove掉，同时增加lease receivable，因为资产已经从lessor账上消掉，lessor不用确认折旧费用，但是因为是融资性质的，lessor要在损益表中确认interest income。与sales-type lease/国际准则finance lease的区别是，direct finance lease不确认selling profit。
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2023081403000090 问题如下 Q. For a lessor, the leaseasset appears on the balansheet ancontinues to preciatewhen the lease is classifieas: A.a finanlease. B.a sales-type lease. C.operating lease. C is correct. When a lease is classifieoperating lease, the unrlying asset remains on the lessor’s balansheet. The lessor will recora preciation expense threces the asset’s value over time. 11
NO.PZ2023081403000090问题如下Q. For a lessor, the leaseasset appears on the balansheet ancontinues to preciatewhen the lease is classifieas:A.a finanlease.B.a sales-type lease.C.operating lease.C is correct. When a lease is classifieoperating lease, the unrlying asset remains on the lessor’s balansheet. The lessor will recora preciation expense threces the asset’s value over time.为什么B不对啊？请问这道题中如何理解B
NO.PZ2023081403000090问题如下Q. For a lessor, the leaseasset appears on the balansheet ancontinues to preciatewhen the lease is classifieas:A.a finanlease.B.a sales-type lease.C.operating lease.C is correct. When a lease is classifieoperating lease, the unrlying asset remains on the lessor’s balansheet. The lessor will recora preciation expense threces 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
