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
Here, it’s very simple and straightforward: ABC accounted for all the lease payments from the operating leasedirectly in profit or loss. Operating lease contract under IFRS 16 Under IFRS 16, ABC needs to recognize theright of use asset and the lease liability. The lease liability is calculate...
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...
In this lesson we'll discuss degree of operating leverage, an important tool that is used by financial analysts to gauge the health of a company...
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...
Operating Lease in Accounting Calculating & Recording Lease-Related Carrying Amount for Lessors Operating Lease in Accounting | Importance, Uses & Examples Create an account to start this course today Used by over 30 million students worldwide Create an account ...
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...
For those entities with dual reporting requirements under both IFRS 16 and ASC 842, you will notice that the accounting for finance leases under IFRS 16 resembles theaccounting for finance leases under ASC 842. However,ASC 842still retains theoperating lease classification. ...
Example: Operating Leases Unlike a finance lease, the risks and rewards of ownership largely do not transfer over to the lessee under what is known as anoperating lease. The duration of this type of lease is typically less than that of theeconomic valueof the leased asset. At the end of ...