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J · 2020年11月05日

问一道题：NO.PZ2018062004000203 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Which of the following statement is correct if lease is classified as direct financing lease:

选项：

A.

only interest income is recorded on the income statement

B.

asset appears on the lessor’s balance sheet

C.

profit is recorded when collected.

解释：

Answer is A, if lease is classified as direct financing lease, only interest income is record on the I/S and asset appears on the lessee’s balance sheet.

这边本金偿还部分是计入gain里面吗？IFRS里面如果出租不是主业的公司也是INT计入IS本金还款计入GAIN吗？
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2 个答案

纠纠_品职答疑助手 · 2021年06月01日

嗨，努力学习的PZer你好：


Lease receivable 一般不产生Gain / Loss，它是应收款，一手对方付款，一手我们这边抵减。

若真的产生了，有点类似坏账，需要计入I/S，但不属于常规的租赁会计处理。

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Olive_品职助教 · 2020年11月06日

嗨，从没放弃的小努力你好：


区分损益表上的interest income和实际收到的现金流。

这里问的是会计上损益表里记啥。

损益表就是记interest income。

现金流才分是归还利息的部分还是归还本金的部分，要分别计入CFO和CFI。


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杨舒芃 · 2021年06月01日

这个lease receivable和asset的gain或者loss不是也计入i/s吗

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