对于lessee,在IFRS下不允许有经营租赁,必须都认为是融资租赁。此时lease payment一部分认为是利息费用计入I/S表,剩余lease paymen则扣减最开始确认的lease liability的本金;同时由于资产确认至账面,所以需要每期计提资产的折旧 在US GAAP下,才可以有经营性租赁,忽略中间复杂的账务处理,其实最后总的确认在I/S表上的费用...
Bargain price - The lessor can buy the asset from the lessee at the end of the lease for a below market price (often a dollar)! Lesson Quiz Course 2.5K views Accounting for a Capital Lease Cal goes ahead and leases the Bobcat from the equipment company. They agree to a five-...
题目 Classifying a lease as an operating lease for lessee, as opposed to a finance lease, will result in:Current Ratio Debt/Equity Asset Turnover A:Higher lower higher B:Higher lower lower C:Lower lower higher 相关知识点: 试题来源: 解析 A 反馈 收藏 ...
百度试题 题目Under a finance lease (versus an operating lease) which of the lessee's financial ratios will be higher? A. Debt/equity. B. Asset turnover. C. Return on equity.相关知识点: 试题来源: 解析 A 略 反馈 收藏
The lessee has an incentive to classify a lease as an operating lease, rather than as a finance lease, because an operating lease:A. has no risk involved because the lessor assumes all risk.B. does not appear on the balance sheet.C. has payments that are less than a capital lease's ...
An operating lease is different from a capital lease and must be treated differently for accounting purposes. Under an operating lease, the lessee enjoys no risk of ownership, but cannot deduct depreciation for tax purposes. For a lease to qualify as acapital lease, it must meet any of the ...
SCG Capital focuses on providing competitive lease financing for Material Handling, 3D Printers, Medical, Industrial Equipment, and Information Technology. SCG provides direct origination of all leases and serves as an Equity Sponsor for many Bank Leasin
结果1 题目 A lessee most likely has an incentive to structure a lease as an operating lease rather than a finance lease when it: A. does not have debt covenants. B. has a high debt-to-equity ratio. C. is very profitable. 相关知识点: 试题来源: 解析 B 反馈 收藏 ...
SCG Capital focuses on providing competitive lease financing for Material Handling, 3D Printers, Medical, Industrial Equipment, and Information Technology. SCG provides direct origination of all leases and serves as an Equity Sponsor for many Bank Leasin
When a lease of more than 12 months is initiated, the lessee must account for it as a lease liability and an asset right-of-use on the balance sheet. The intent behind the change is to reduce the ability of organizations to manipulate the balance sheet and create a more faithful represent...