A. Operating lease B. Debenture bonds C. Current portion of long-term debt D. Convertible bonds 相关知识点: 试题来源: 解析 A 正确答案:A 解析:答案为A项。current portion of long-term debt,CPLTD“长期债务中一年内到期的部分”。本题中除A项所指的“经营性租赁”属于表外融资,其余选项的三种融资...
百度试题 题目Which of the following is an example of off-balance-sheet financing?__. A.Operating leaseB.Debenture bondsC.Current portion of long-term debtD.Convertible bonds相关知识点: 试题来源: 解析 A 反馈 收藏
There are two types of lease, Operating Lease and Finance lease. The accounting treatment and recording of lease payment in the Income statement depend upon the type of lease. Operating Lease:A lease is classified as an operating lease if it does not transfer substantially all the risks and re...
GAAP rules state that to determine whether the lease is an operating lease, the lease must not have any of these characteristics: 1. The life of the lease must not be longer than 75% of the life of the asset. 2. The lessor cannot transfer ownership of the asset to the lessee at the...
Which of the following is the characteristic that distinguishes a capital lease from an operating lease?___. A.A capital lease is a long-term and noncancelable financing obligation that is a form. of debt. B.The capital lease transfers title of the leased asset to the lessee at the end ...
For example, fixed costs are things such as rent, lease payments and insurance expense, while labor, raw materials and sales commissions are variable costs. It is noteworthy that the same category of an operating expense can be either a fixed cost or a variable cost, depending on the situatio...
While an operating lease expenses thelease paymentsimmediately, a capitalized lease delays recognition of the expense. In essence, acapital leaseis considered a purchase of an asset, while anoperating leaseis handled as a true lease under generally accepted accounting principles (GAAP). ...
aat the end of the reporting period,the vessel was held for use under an operating lease the total future minimum lease payments under the non-cancellable operating lease are receivable as follows 在报告期的结尾,船被拿着为使用在总未来极小的租赁付款在non-cancellable营业租赁之下如下是应收的营业租赁...
What Is an Operating Lease? What Does Overfitting Mean in Machine Learning? What Is Ordinary Income? What Is an Overweight Stock? What Is the Organization of the Petroleum Exporting Countries (OPEC)? Understanding Operating Margin What Is Opportunity Cost...
Analyst should consider several off- balance sheet items such as operating lease, certain pension obligations to get the full picture of long-term obligation. Finally, this ratio should be looked at in conjunction with several other leverage ratios to get a holistic view on the financial riskiness...