Churning · 2020年04月01日
问题如下：
For a lessor, the leased asset appears on the balance sheet and continues to be depreciated when the lease is classified as:
选项：
A.a sales-type lease.
B.an operating lease.
C.a financing lease.
解释：
B is correct.
When a lease is classified as an operating lease, the underlying asset remains on the lessor’s balance sheet. The lessor will record a depreciation expense that reduces the asset’s value over time.
老师这道题为什么不选A呢
NO.PZ2016012101000202 问题如下 For a lessor, the leaseasset appears on the balansheet ancontinues to preciatewhen the lease is classifieas: A.a sales-type lease. B.operating lease. C.a financing lease. B is correct.When a lease is classifieoperating lease, the unrlying asset remains on the lessor’s balansheet. The lessor will recora preciation expense threces the asset’s value over time.解析对于出租人来说，租赁资产仍然确认在出租人账上且继续计提折旧费用。那么这种租赁模式属于下列哪种。国际准则下，lessor角度的会计处理分为operating lease和finanlease两种（1）Operating lease资产确认在lessor账上，lessor基于资产账面价值计提折旧费用（B入选），收到的lease payment作为income确认在损益表中。（2）Finanlease资产从lessor资产负债表上remove掉，同时资产增加lease asset。在损益表中确认revenue、COGS和profit，因为资产已经从lessor账上消掉，lessor不用确认折旧费用（C不入选），但是因为是融资性质的，lessor要在损益表中确认interest income。 美国准则下分为三种（1）Operating lease和国际准则operating lease会计处理相同。（2）FinanleaseSales-type lease和国际准则finanlease处理方法相同。（A不入选）refinanlease是资产从lessor资产负债表上remove掉，同时增加lease receivable，因为资产已经从lessor账上消掉，lessor不用确认折旧费用，但是因为是融资性质的，lessor要在损益表中确认interest income。与sales-type lease/国际准则finanlease的区别是，refinanlease不确认selling profit。 老师，Lessor 这块，在讲Operating lease 的时候，说的The balansheet is not affecte = 这个指的不是说B/S 不受影响吗？为啥还是说有折旧呢？
NO.PZ2016012101000202 搞不懂 都说有lease asset了 为什么不是A
老师您好，这项体现在lessee的b/s表中那应该是f ifinancing Lesas那相对应lessor也应该是financing 啊
