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666666 · 2024年07月14日

A

  1. CFA I
  2. FRA

NO.PZ2024011002000103

问题如下：

Assume U.S. GAAP applies. If Lizard Inc., a lessee, treats a 5-year lease as a finance lease with straight line depreciation rather than as an operating lease:

选项：

A.it will have greater equity at lease inception.

B.its operating income will be less in the first year of the lease.

C.its CFO will be greater and CFF will be less in the second year of the lease.

解释：

With a finance lease, only the interest portion of the lease payment is classified as CFO, so CFO will be greater than it would be with an equivalent operating lease. CFF will be less for a finance lease because the principal portion of each lease payment is classified as a financing cash outflow. Operating income, EBIT, will be reduced only by the (equal) annual depreciation expense with a finance lease, so operating income will be greater for a finance lease than for an operating lease (for which the entire lease payment will be an operating expense). This categorization does not affect the requirement for recognition of the asset and lease liability at inception. At inception, a lessee must recognize an asset and a lease liability at lease inception.

A如果是第二年报表的话会对吗？

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1 个答案

lynn_品职助教 · 2024年07月15日

嗨，从没放弃的小努力你好：


不对，因为是第一年在资产负债各加一笔，第二年不影响，最多是通过费用影响NI影响retained earning太绕了，也没有这个结论，属于障碍选项。

如果Lizard InC将一份为期5年的租赁合同视为融资租赁，并采用直线折旧法，而不是作为经营租赁，那么：


A. 在租赁开始时，其股东权益将更高。


B. 在租赁的第一年，其营业收入将较少。


C. 在租赁的第二年，其经营活动现金流量净额将更大，而筹资活动现金流量净额将较少。


对于融资租赁，只有租赁支付的利息部分被归类为经营活动现金流量净额，因此经营活动现金流量净额将比等值的经营租赁更大。


对于融资租赁，每个租赁支付的本金部分被归类为筹资活动现金流量净额，因此筹资活动现金流量净额将较少。


对于融资租赁，营业收入（EBIT）仅减少等额的年度折旧费用，因此营业收入将比经营租赁更高（对于经营租赁，整个租赁支付将作为营业费用）。


对于融资租赁来说，在租赁开始时，承租人必须确认资产和租赁负债。operating lease就是直接在I/S中计一笔lease expense，而fiance lease是资产和负债各增加一笔，当年的I/S中没有lease expense，但是会有depreciation和interest expense。

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