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添晴 · 2025年03月26日

2025年的考纲

  1. CFA I
  2. FRA

NO.PZ2023081403000091

问题如下：

Q. Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as:

选项：

A.a sales-type lease.

B.an operating lease.

C.a direct financing lease.

解释：

A is correct. A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the value of the leased asset. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from lease receipts is reported when collected.

请更新一下，2025年的考纲，这道题是否属于考察范围，请解释一下a和c的区别

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1 个答案

王园圆_品职助教 · 2025年03月26日

同学你好，首先，这道题目已经不属于本年的考纲了，本身不要求掌握

其次，解析中的信息也就是助教能够获得的全部信息，因为原版书也没有更多解释给到我们了

所以根据解析，这里的意思就是，sales-type lease 是将整个机器的价值一次性作为revenue确认的，而直接的融资租赁其实只有interest income是作为revenue确认的，机器的价值属于借款本金的收回，不算revenue，而operating lease则是分期的收到一笔lease payment就确认一笔收入，也比sale-type一次性全部确认收入要确认的少

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