Q. A heavy equipment manufacturer provides some equipment to a customer through a leasing arrangement and classifies the lease as an operating lease. Compared with classifying the lease as a financing lease, the manufacturer’s financial statements will most likely show:
- a lower amount of total financial assets.
- lower revenues in future years.
- a higher debt-to-equity ratio.
为什么选第三个啊,financing lease不是意味着资产和负债都增加吗。那不是operating lease和它相比会有更小的D/E吗