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米其林 · 2022年04月03日

没读懂这道题的题目是问什么

  1. CFA I
  2. FRA

NO.PZ2019120301000009

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.

这道题是考察哪个知识点呀？

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Kiko_品职助教 · 2022年04月05日

嗨，努力学习的PZer你好：


这道题问的是，美国准则下，出租人在下面哪种lease下报告的收入是最多的。

销售型租赁将租赁视为资产的出售，在出售时收入等于租赁资产的价值。在直接融资租赁中，只有利息收入被报告为盈利。在经营租赁中，租赁收入在收取时要报告。

考察的是lease的会计计量。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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