By capitalizing an operating lease, a financial analyst is essentially treating the lease as debt. Both the lease and the asset acquired under the lease will appear on the balance sheet. The firm must adjust depreciation expenses to account for the asset and interest expenses to account for the...
Amortized Cost for Operating Lease Assets. American Accounting Association. 27 (1), pp. 51-74.Jennings R. and Marques A. (2012), Amortized cost for operating lease assets, Accounting Horizons, 27 (1), pp. 51-74,, DOI:10.2308/acch-50278...
正确答案:A 分享到: 答案解析: For a lessee using operating leases, the current ratio will be higher, the debt/equity ratio will be lower, and the asset turnover will be higher than they would be with finance leases. With operating leases, assets and liabilities are lower. 统计:共计19人...
我公司计划在2024年-2025年采用经营租赁方式引进20架新窄体飞机。现诚邀各租赁公司前来垂询洽谈。基本要求如下: Xiamen Airlines plans to introduce20 newnarrow-bodyAircraft delivered in 2024-2025 by operating lease. We now sincerely invite all leasing companies to inquire with us. The followings are the ...
The lease period is also four years, at which point the asset will be returned to the leasing company. Annual rentals of $5,000 are payable in arrears from 31 March 2010. The machine is expected to have a nil residual value at the end of its life. The ...
For a company that has sold receivable but retained the credit risk, which of the following statements is least likely to require adjustment by an analyst A.Current ratio.B.Debt-to-equity.C.Inventory turnover. 点击查看答案&解析手机看题 你可能感兴趣的试题 单项选择题 Which of the following sta...
operating a. 1.操作的;营运的 2.业务上的 3.外科手术的 under lease 【经】 分租 lend lease n. 租借 vt. 租借给 a. 租借法的 lease lend adj. (=lend-lease)资金援助的 lease back 【经】 回租 最新单词 heat curing accelerator什么意思及同义词 热硫化促进剂 heat curing是什么意思 热硫化...
题目 Classifying a lease as an operating lease for a lessee, as opposed to a finance lease, will result in: Current Ratio Debt/Equity Ratio Asset Turnover Ratio A:Higher Lower Lower B:Lowe Lower Higher C:Higher Lower Higher 相关知识点: 试题来源: 解析 C 反馈 收藏 ...
OPERATING leasesFIXED effects modelRANDOM effects modelTIME perceptionLEAST squaresThe purpose of this article is to identify the determinants of the operating lease among Malaysian firms in order to ensure the sustainable development of the firms. Data are collected from the top 100 listed companies ...
A．肾小球性蛋白尿B．肾小管性蛋白尿C．体位性蛋白尿D．功能性蛋白尿E．溢出性蛋白尿A．贫血与出血的程度一致B．贫血与出血的程度不一致C．有贫血而无出血D．有出血而无贫血E．无贫血亦无出血A．多潘立酮B．硫糖铝C．奥美拉唑D．雷尼替丁E．匹维溴胺A．贫血与出血的程度一致B．贫血与出血的程度不一...