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金金一次过 · 2022年04月12日

想问下amortize exp 不计入i/s 吗

NO.PZ2018062004000203

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.

想问下amortize exp 不计入i/s 吗

2 个答案

Kiko_品职助教 · 2022年04月14日

嗨,努力学习的PZer你好:


因为direct financing lease是针对lessor来说的,美国准则下,lessor确认融资租赁有两种形式,一个是sales types,一个是direct financing。

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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!

Kiko_品职助教 · 2022年04月13日

嗨,努力学习的PZer你好:


amortize expense计入到lessee的损溢表里。因为asset是确认在lessee的资产负债表的。

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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!

金金一次过 · 2022年04月13日

所以这个A说的only int income怎么是对的呢 不是还有dep exp

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