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Asker · 2020年11月02日

问一道题:NO.PZ2019120301000003

问题如下:

Under US GAAP, lessee accounting after inception depends whether the lessee categorizes a lease as a finance lease or an operating lease. Compared with a finance lease, an operating lease:

选项:

A.

is similar to renting an asset.

B.

is equivalent to the purchase of an asset.

C.

term is for the majority of the economic life of the leased asset.

解释:

A is correct. An operating lease is an agreement that allows the lessee to use an asset for a period of time. Thus, an operating lease is similar to renting an asset, whereas a finance lease is equivalent to the purchase of an asset by the lessee that is directly financed by the lessor.

我知道选 A,但是 C 是啥意思呢?我知道选 A,但是 C 是啥意思呢?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年11月02日

嗨,从没放弃的小努力你好:


C你可以简单的理解成租赁资产的大部分使用寿命。


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努力的时光都是限量版,加油!


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