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sososososophi · 2019年11月21日

问一道题:NO.PZ2018062004000204

问题如下:

Which of the following statement is correct if lease is classified as operating lease:

选项:

A.

asset appears on the lessor’s balance sheet.

B.

lessee will record depreciation expense on the I/S.

C.

lessee will record interest expense on the I/S.

解释:

Answer is A, if lease is classified as operating lease, lessee only record lease payment on the I/S.

为什么c不对呢

1 个答案

Olive_品职助教 · 2019年11月22日

嗨,爱思考的PZer你好:


operating lease对于lessee来说在I/S中确认的是lease payment,也就是租金,这个不属于interest expense,finance lease才会在I/S中确认interest expense。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!