【多选题】Which 2 of the following would normally lead to a lease being classified as a finance lease?
A.
The lease transfers the pwnership of the asset to the lessee by the end of the lease term.
B.
The lease term is for approximately half of the economic life of the asset.
C.
The lease assets are of a specialized nature such that only the lessee can use them without major modifications being made .
D.
At the inception of the lease, the present value of the minimum lease payment is 60% of what the leased asset would cost to purchase.
【判断题】不遵守规章制度的工作现场,我们经常会听到“下不为例”,“这样就行了吧”,“我太忙啦”。
【简答题】On 1 January 2008 a company enters into a lease agreement to lease a piece of machinery as the lessor with the following terms: Which of the following best describes the classification of the lease on...
【简答题】A company receiving leased equipment would prefer a finance lease to an operating lease when it: A.wishes to show a higher cash flow from operations. B.desires a lower debt-to-equity ratio. C.has a lo...
【判断题】不遵守规章制度的工作现场,我们经常会听到“下不为例”,“这样就行了吧”,“我太忙啦”,这些话对吗?
【单选题】Which of the following situations would normally lead to a lease being classified as a finance lease?
A.
The lessee has the option to purchase the asset at a price which makes it reasonably certain that this option will be exercised
B.
At the inception of the lease, the present value of the minimum lease payments does not amount to substantially all of the fair value of the asset
C.
The lease does not transfer ownership of the leased asset to the lessee by the end of the lease term
D.
The lease term is not for the major part of the asset's economic life