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2019-08-03 15:21Under U.S. GAAP, a lessor's reported revenues at lease inception will be highest if the lease is classified as a(n): A sales-type lease. B operating lease. C direct financing lease. sales 和 direct lease 發(fā)生時 會計記賬不都是直接確認所有收入么,然后確認利息費用么?;蛘哒fdirect financing lease 會計記賬處理是怎么樣的?
所屬:CFA Level I 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Vicky助教
2019-08-05 11:53
該回答已被題主采納
同學你好,
direct financing lease。
在利潤表上,只記錄利息費用。Interest income (IPMT) = lease receivable (beginning value) * interest rate.
