NO.PZ2024011002000101
问题如下：
A lessee that enters into a finance lease will report the:
选项：
A.lease payable on its balance sheet.
B.full lease payment on its income statement.
C.full lease payment as an operating cash flow.
解释：
A finance lease is similar to borrowing money and buying an asset; a company that enters into a finance lease as the lessee reports an asset (leased asset) and related debt (lease payable) on its balance sheet. A company that enters into a finance lease as the lessee will report interest expense and depreciation expense on its income statement. A company that enters into an operating lease will report the lease payment on its income statement. For a finance lease, only the portion of the lease payment relating to interest expense reduces operating cash flow; the portion of the lease payment that reduces the lease liability appears as a cash outflow in the financing section. A company that enters into an operating lease as the lessee will report the full lease payment as an operating cash outflow.负债端是lease payable，是等于lease liab-prin payable吗
