作者smiercch (最近有点混乱)
看板Accounting
标题Re: [问题] 营业租赁与资本租赁
时间Sun Feb 21 00:20:37 2010
※ 引述《willie1987 (威力是也)》之铭言：
: In the earlier years of a lease.from the lessee's perspective.the use of the
: (A)capital method will enable the lessee to report higher income.compared to
: the opearting method
: (B)capital method will cause debt to increase.compared to the opearting
: method
: (C)opearting method will cause income to decrease.compared to the capital
: method
: (D)opearting method will cause debt to increase.compared to the capital
: method
: 答案:(B) 这题观念题我不太会.....有请高手指导一下了!!!
: 拜托了感恩!!!
资本租赁帐列租赁资产以及应付租赁款，
营业租赁则不在B/S认列与租赁相关的资产与负债，
故资本租赁的负债金额一定会比营业租赁高。
二法在I/S的金额高低会受到租赁资产选择折旧的方法与耐用年限影响，
并不一定会大於或小於营业租赁费用。
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1F：推 willie1987:喔喔!!!谢啦!!! 02/21 00:36