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Caren · 2020年09月13日

问一道题:NO.PZ2019120301000004 [ CFA I ]

可以翻译一下这句话吗?

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

Olive_品职助教 · 2020年09月14日

嗨,爱思考的PZer你好:


考的是美国准则下归类为融资租赁的条件:

你画的需要翻译的那句话里的option指的是上图里的第(2)条。

租赁合约里是给租赁者提供一个在租赁期结束后【以便宜价格】购买租赁资产的选择权。B选项说这个option是以fair value购买资产,所以不正确。

 


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虽然现在很辛苦,但努力过的感觉真的很好,加油!


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