问题如下图：
选项：
A. 
B. 
C. 
解释：
请问老师，C该怎么翻译，是资产的报废减值吗？这种方法的减值不也是记在lease帐上吗？
NO.PZ2018062018000063 问题如下 From the perspective of lessee, whiof the following cconsireaantage of using finanlease compareto purchase it? A.No preciation expense will reporte B.No change will shown on the balansheet. C.The risk relevant to asset obsolescencrece C is correct. From the perspective of lessee, the risk relevant to asset obsolescencreceusing a lease, because the asset just belongs to the lessor. Unr a finanlease, on the balansheet there will a leaseasset ana lease obligation. preciation expense will reporteon the income statement. 您好，我认为答案C是只有经营租赁才有的特点。这也是为什么很多承租人即使成本高最终也会选择经营租赁而不是融资租赁的根本原因，就是承租人不想承担由科技的进步而带来的设备过时的问题，或由于租赁物市场流动性不足而带来的租约到期的处置问题，统一称作承租人不想承担残值风险吧。答案C只是理论上的对比会计上将租赁资产划分为融资租赁的五个任一条件，然而在融资租赁实践中，设置回购的条款几乎是每个融资性租赁的必备条款，所以这样答案C是不是就不严谨或者照本宣科了？建议品职教研组修改该题目。
NO.PZ2018062018000063问题如下From the perspective of lessee, whiof the following cconsireaantage of using finanlease compareto purchase it?A.No preciation expense will reporteB.No change will shown on the balansheet.C.The risk relevant to asset obsolescencreceC is correct. From the perspective of lessee, the risk relevant to asset obsolescencreceusing a lease, because the asset just belongs to the lessor. Unr a finanlease, on the balansheet there will a leaseasset ana lease obligation. preciation expense will reporteon the income statement.lessee确认的是ROU，无形资产计提的是amortization吧？有形资产才是preciation吧？
能下错误吗？谢谢
C，我怎么记得operating lease也是这个优点？
