问一道题：NO.PZ2019120301000002

问题如下：

Compared to using a finance lease with a term longer than one year, a lessee that makes use of an operating lease will most likely report lower

选项：

debt.

rent expense.

interest expense.

解释：

C is correct.

A lessee with an operating lease reports rent expense but no interest expense related to the lease, while a lessee with a finance lease will report interest expense but no rent expense. Thus, the operating lease will result in lower interest expense and higher rent expense compared to a finance lease. Both operating and finance leases require the recognition of a lease liability, so debt should be the same in both cases.

IFRS下，lessee角度是不区分finance lease和operating lease的，本题题目是区分的，说明是US GAAP，对于lessee来说，finance lease和operating lease都要在资产负债表中确认资产和负债，所以debt是一样的，选项A不正确。

finance lease对于lessee来说视为资产转移，在损益表中确认资产的折旧费用和lease的interest expense，而operating lease则确认的是lease payment，也就是rent，没有interest expense。所以损益表中的rent是operating lease更高，interest expense更低，所以选项C正确。