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...
What are the advantages of a partnership business? What are the different types of business entities? What is an example of a company with preferred stock? What is a public partnership LLC? Give some real life examples of companies that lease assets. ...
The lease should be treated as an operating lease because:It does not transfer the ownership to lessee at the end of the lease term; The lease term is only half the total useful life of the asset; The present value of lease payments is three-fourth of the fair value of the asset (...
Answer and Explanation:1 Correct Answer: Option B. Property, plant, and equipment. Explanation: A lease is an agreement between the lessor and the lessee to use the fixed...
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...
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 en...
In the case of an operating lease, the asset is not shown in the balance sheet of the company and is considered as a long-term debt, which affects its valuation. Lease payment being an expense reduces the net income of the company which in turn shrinks the income available for the equity...
Analyst also use the market cap instead of book value (in case the company is listed) and current value of debt if the bonds are also traded on the market.Analyst should consider several off- balance sheet items such as operating lease, certain pension obligations to get the full picture ...
The money will have to be paid for in terms of interest payments, leasebacks and so on, out of operating costs. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 ...
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...