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一根法棍 · 2025年04月16日

这个题的问题和答案

NO.PZ2024030503000057

问题如下:

Question Previously, a manufacturer of high-quality industrial electrical generators only sold its units to customers, but it has just introduced a leasing program. The generators have expected useful lives of about 25 years, and the company anticipates that the leases will have a term of 20 years or more. If the company reports under International Financial Reporting Standards, which of the following statements about the first year of the new leasing program is most accurate? The company will recognize:

选项:

A.revenue equal to the value of the leased asset.

B.depreciation of the leased asset as an expense.

C.cost of goods sold equal to the market value of the asset.

解释:

Solution
  1. Correct. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value. The asset would be derecognized from the balance sheet and replaced with a lease receivable therefore there is no asset to depreciate.

  2. Incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease. The asset would be derecognized from the balance sheet and replaced with a lease receivable, therefore there is no asset to depreciate.

  3. Incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value.

Topics in Long-Term Liabilities and Equity

• explain the financial reporting of leases from the perspectives of lessors and lessees

完全看不懂,能用中文解释一下吗

1 个答案

王园圆_品职助教 · 2025年04月16日

同学你好,本题了解即可,不是讲义上提及的主要内容

本题讲的是这个制造商本来只卖generator产品的,现在开始允许客户长期租赁他们的产品了,但是由于租赁期20年,几乎占去了这个产品所有的可用年限(25年),所以其实就是一种融资租赁了

但是由于这个制造商的主营业务就是制造这个产品,所以这种融资租赁,就是一种 sales-type的租赁模式,本质就和卖出这个产品是一样的,只是分期回收货款而已

所以需要在确定这个长期的融资租赁合同的时候,就视同产品已经销售出去了。那就需要确认相应的收入和成本。收入就是这个generator的value也就是实际的市场价值(请看以下原版书描述),而COGS确认的肯定不能是这个generator的value,而应该类似一般的存货转COGS的原理一样,以这个generator的生产成本carrying value来记为COGS的值

 “A sales-type lease treats the lease as a sale of the asset, and reve-

nue is recorded at the time of sale equal to the value of the leased asset.”

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NO.PZ2024030503000057问题如下QuestionPreviously, a manufacturer of high-quality instrielectricgenerators only solits units to customers, but it hjust introcea leasing program. The generators have expecteuseful lives of about 25 years, anthe company anticipates ththe leases will have a term of 20 years or more. If the company reports unr InternationFinanciReporting Stanr, whiof the following statements about the first yeof the new leasing progris most accurate? The company will recognize:A.revenue equto the value of the leaseasset.B.preciation of the leaseasset expense.C.cost of goo solequto the market value of the asset.Solution Correct. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease anrecognize revenue equto the value of the leaseasset ancost of goo solequto the carrying value of the asset, not its market value. The asset woulrecognizefrom the balansheet anreplacewith a lease receivable therefore there is no asset to preciate. Incorrect. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease. The asset woulrecognizefrom the balansheet anreplacewith a lease receivable, therefore there is no asset to preciate. Incorrect. Because the company is a manufacturer, unr IFRS the lessor woulclassify the lease a finanlease anrecognize revenue equto the value of the leaseasset ancost of goo solequto the carrying value of the asset, not its market value. Topiin Long-Term Liabilities anEquity• explain the financireporting of leases from the perspectives of lessors anlesseeslessor的finanlease中有讲到cogs吗

2024-10-23 12:31 1 · 回答