NO.PZ2016012101000203
问题如下：
Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as:
选项：
A.a sales-type lease.
B.an operating lease.
C.a direct financing lease.
解释：
A is correct.
A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the value of the leased asset. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from lease receipts is reported when collected.
解析：这道题目问的是：美国准则下，在lease合约一开始，lessor的revenue最大的是哪种类型的lease？Sales-type lease把lease视为销售报告收入，所以revenue是最大的。B选项oeprating lease是把收到的租金报告为收入。C选项direct finance相当于是融资租赁业务， 赚的不是设备的买卖价差，而是赚利息的，所以只有利息收入。
怎么知道A选项比B选项大？讲义上和视频课里没有特别提到他俩的revenue。
A选项：Sales-type lease把lease视为销售报告收入，所以revenue是最大的。
B选项：oeprating lease是把收到的租金报告为收入。
