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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

  1. CFA I
  2. FRA

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

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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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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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