孫同學(xué)
2017-08-26 23:43原版書長期負債第13道題： 1、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 present value of future lease payments. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from rent is reported when collected 這個結(jié)論能否再詳細說明下？ 2、還有sales-type lease 下 present value of lease payment > carrying value of asset direct financial lease 下 present value of lease payment = carrying value of asset 怎么理解？
所屬： 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Irene助教
2017-08-28 10:56
該回答已被題主采納
同學(xué)你好。
sale-type lease定義：PV< fair value. 所以第一條的本質(zhì)還是說對于FL來說，應(yīng)該以PV和fair value中較小的那個記賬。
而sale-type 和 direct financing的差別就是后者的revenue=interest income , 前者revenue = PV，所以sale-type更多。operating lease的revenue=總的payments。
2. sale type lease以PV和FV中較小的記賬。
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