问题如下图：
选项：
A. 
B. 
C. 
解释：
请教B为什么不对，答案中讲 了“ a company that enters into a finance lease as the lessee will report interest expense and depreciation expense on its income statement" 啊，也就是都反映在IS表上，为啥B不对呢？
品职辅导员_小明 · 2018年09月27日
你理解的很到位，但是 interest expense and depreciation expense 不是lease payment，这不是一回事。
粉红豹 · 2018年09月27日
那什么是lease payment ？什么是payable啊
粉红豹 · 2018年09月27日
这两个概念我总是搞不太清楚，为什么不是一回事？这道题里面的怎么理解
品职辅导员_小明 · 2018年09月27日
lease payment 是在I/S里的，是你支出的费用，payable是你欠别人的，是在B/S里，所以不是一回事，在这道题里，如果B选项，说的是全部的租赁支付都在I/S里，这是不对的，因为只有当期的才有，剩下的是在B/S里
粉红豹 · 2018年09月27日
总算懂了，谢谢老师，谢天谢地
品职辅导员_小明 · 2018年09月28日
加油
NO.PZ2017102901000076 full lease payment on its income statement. full lease payment operating cash flow. A is correct. A finanlease is similto borrowing money anbuying asset; a company thenters into a finanlease the lessee reports asset (leaseasset) anrelate(lease payable) on its balansheet. A company thenters into a finanlease the lessee will report interest expense anpreciation expense on its income statement. A company thenters into operating lease will report the lease payment on its income statement. For a finanlease, only the portion of the lease payment relating to interest expense reces operating cash flow; the portion of the lease payment threces the lease liability appears a cash outflow in the financing section. A company thenters into operating lease the lessee will report the full lease payment operating cash outflow.这两个词是同一个意思吗
full lease payment on its income statement. full lease payment operating cash flow. A is correct. A finanlease is similto borrowing money anbuying asset; a company thenters into a finanlease the lessee reports asset (leaseasset) anrelate(lease payable) on its balansheet. A company thenters into a finanlease the lessee will report interest expense anpreciation expense on its income statement. A company thenters into operating lease will report the lease payment on its income statement. For a finanlease, only the portion of the lease payment relating to interest expense reces operating cash flow; the portion of the lease payment threces the lease liability appears a cash outflow in the financing section. A company thenters into operating lease the lessee will report the full lease payment operating cash outflow.Lease payable 不是计提在refinancing lease 上吗、当lease collection不确定，转移asset risk 到 cret risk的时候。 题为什么说是finanlease呢
的英文很绕看不懂，能详细解答下么，谢谢
我想弄清楚 lease payable 和 lease payment的差别，有点混