B选项写着lease payment,何老师说这个选项是错的,正确的说法是EBIT by an amount equal to the lease payment minus depreciation。
但是,框架图上面写着operating lease的income statement是lease revenue - depreciation。所以lease payment又叫作lease revenue吗?
lessor把收到的钱叫作lease revenue,这个我理解。lessee把付给lessor的钱叫作lease payment,这个我也理解。虽然这这两个名词指的是同一笔钱,但是出发点是不同的。
这一题题干是从lessor角度出发的,为什么是用了lease payment这词而不是lease revenue?
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