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Endymion · 2024年06月14日

finance lease和operating lease的区别

  1. CFA I
  2. FRA

NO.PZ2023081403000091

问题如下：

Q. Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as:

选项：

A.a sales-type lease. B.an operating lease. C.a direct financing lease.

解释：

A is correct. A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the value of the leased asset. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from lease receipts is reported when collected.

这两者都是只有interest income计入现金流，是不是revenue就是相同的呢

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lynn_品职助教 · 2024年06月17日

嗨，爱思考的PZer你好：


这两者都是只有interest income计入现金流，是不是revenue就是相同的呢


同学说的revenue是I/S表上的NI吗？我们在分析lease的时候首先要找准前提，是哪个类型的lease以及是出租方还是承租方，整体的区别总结如下，同学看一下，如有疑惑我们继续讨论~


1、IFRS下，lessee角度是不区分finance lease和operating lease的，


US GAAP要区分。


IFRS不区分operating还是finance，都是lessee账上记ROU asset（right of use asset）


美国准则虽然区分，但是一开始（At Lease Inception）的处理跟IFRS是一样的，也是记ROU asset。如下图



2、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C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A不入选）


（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。

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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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