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FrankSun · 2020年01月14日

问一道题:NO.PZ2019120301000005

问题如下:

Under US GAAP, which of the following statement is correct if lease is classified as operating lease:

选项:

A.

asset appears on the lessee’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:

Under IFRS and US GAAP, A lessee must recognize an asset and alease liability at lease inception. For operating lease under US GAAP, the lesseerecognizes a single lease expense which is a straight-line allocation of the cost of the lease over its term.

C为什么错了呢?A如果是after reception,不就不对了么

1 个答案

Olive_品职助教 · 2020年01月14日

嗨,从没放弃的小努力你好:


从选项可以看出来是站在lessee的角度,美国准则下,在lease contract初始,在资产负债表上lessee要确认资产和负债,after the lease inception,如果是operating lease,在损益表中确认的是lease payment。

资产和负债确认在了lessee账上之后并不是确认一下就remove掉的,而是在contract期间都在lessee的账上,所以不区分是At Lease Inception还是After The Lease Inception,资产都是在lessee的资产负债表里的。


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