1個回答
Vicky助教
2019-04-30 11:12
該回答已被題主采納
同學你好,
對于一個finance lease,在資產(chǎn)負債表上同時會記錄一個lease asset和lease liability。
Leased asset = lease liability =PV of minimal lease payment (MLP)
PV和fair value取低。
那這里PV小,所以選A.
