※ 引述《willie1987 (威力是也)》之銘言： : 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) 這題觀念題我不太會.....有請高手指導一下了!!! : 拜託了感恩!!! 資本租賃帳列租賃資產以及應付租賃款， 營業租賃則不在B/S認列與租賃相關的資產與負債， 故資本租賃的負債金額一定會比營業租賃高。 二法在I/S的金額高低會受到租賃資產選擇折舊的方法與耐用年限影響， 並不一定會大於或小於營業租賃費用。 --

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