TikeZ
2024-02-02 22:15operating lease和financial lease相對比，不同之處在于，經(jīng)營租賃相當于 rent asset。 這個答案的解釋，不太理解。financial租賃也相當于rent呀
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Goollii助教
2024-02-04 16:31
該回答已被題主采納
同學您好，
原版書對于融資租賃和經(jīng)營租賃的區(qū)分如下，不屬于融資租賃的租賃都是經(jīng)營租賃。而融資租賃滿足下面五個條件之一就夠了，這五個條件要么是到期轉(zhuǎn)移租賃資產(chǎn)所有權(quán)，要么就是租賃了資產(chǎn)的大部分壽命或支付租金差不多等于租賃資產(chǎn)的價值，已經(jīng)類似于購買了資產(chǎn)。而經(jīng)營租賃在租賃開始時是不具有這些特征的。
A lease that resembles a purchase is classified as a finance lease. All other leases are operating leases.
More specifically, a lease is a finance lease if any of the following five criteria are met.
1. The lease transfers ownership of the underlying asset to the lessee.
2. The lessee has an option to purchase the underlying asset and is reasonably certain it will do so.
3. The lease term is for a major part of the asset’s useful life.
4. The present value of the sum of the lease payments equals or exceeds substantially all of the fair value of the asset.
5. The underlying asset has no alternative use to the lessor.
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