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hhjinghh · 2024年08月17日

amortized expense不是等于本金支付吗?

NO.PZ2023081403000157

问题如下:

Compared with an operating lease, a finance lease:

选项:

A.

is equivalent to the purchase of an asset.

B.

no depreciation expense will be reported on the lessee's income statement.

C.

is similar to renting an asset.

解释:

A is correct. An operating lease is an agreement that allows the lessee to use an asset for a period of time.Thus, an operating lease is similar to renting an asset, whereas a finance lease is equivalent to the purchase of an asset by the lessee that is directly financed by the lessor,and has depreciation expense will be reported on the lessee's income statement..

amortized expense不是等于本金支付吗?为什么叫资产计提折旧呢?

1 个答案

lynn_品职助教 · 2024年08月18日

嗨,爱思考的PZer你好:


因为同时确认资产和负债,所以对于负债来说是本金支付,资产是计提折旧


ROU本质是一笔资产,lease liability本质是一笔长期负债,资产归资产折旧计提减值,负债归负债每期本金摊销,他们本来就互不相关啊


ROU如果减值,计提减值准备产生一笔费用,同时ROU资产下调相同金额, B/S表已经平衡了


lease liability本身依旧按照原来的摊销方式,每期支付lease payment的时候,资产下现金减少lease payment这么多,同时I/S表确认按照历史interest rate计算的每期interest expense,而lease liability则相应摊销lease payment和interest expense之间的差额——B/S实现平衡


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