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乙租赁公司 2010 年 1 月 1 日采用融资租赁方式向甲公司出租一台大型设备。租赁合同规定: (1) 该设备租赁期为 7 年,其中免租期为 1 年,从第 2 年起每年支付租金 8 ; (2) 或有租金为 4 ; (3) 履约成本为 5 ; (4) 承租人提供的租赁资产担保余值为 7 ; (5) 与承租人和乙公司均无关联关系的第三方提供的租赁资产担保余值为 3 ; (6) 双方均未发生初始直接费用。对上述业务的处理,下列表述中正确的有( )。
A.
甲公司最低租赁付款额为 55 万元
B.
甲公司在 2010 年不需确认租金费用,乙公司不确认租金收入
C.
甲公司对或有租金和履约成本应于发生时计入当期损益
D.
乙租赁公司最低租赁收款额为 58 万元
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参考答案:
举一反三
【判断题】In Middle Eastern cultures, standing close to someone signals close or warm friendship.
A.
正确
B.
错误
【单选题】The A-OK in some Middle Eastern countries means .
A.
symbol for the "evil eye"
B.
wishing someone good luck
C.
everyting is all right
D.
the number one
E.
"Great! I like it! All right!"
F.
rude
G.
similar to giving someone the finger
【判断题】Guests need to be careful about expressing admiration for small but expensive possessions in the home of a Middle Eastern person.
A.
正确
B.
错误
【简答题】帧标签有 、 注释、锚记。
【判断题】In Middle Eastern countries, being close enough to breathe on another person is proper because they think sharing their breath is like sharing their spirit.
A.
正确
B.
错误
【判断题】In Hispanic, Asian, Middle Eastern cultures, eye contact is thought to be disrespectful or rude.
A.
正确
B.
错误
【单选题】What is one way in which Sawiris plans to unite the Western and Middle Eastern worlds through her project?
A.
by starring in the film herself
B.
through the story line of the film, as well as the actors
C.
y shooting the film in the West with only Middle Eastern actors
【单选题】In Middle Eastern countries, standing close enough to breathe on another person is proper. In fact, to people from these cultures, the breath is like their spirit of life, so sharing their breath in c...
A.
T
B.
F
【单选题】The fact that the Middle Eastern countries often rely on the United States in resolving their conflicts shows that they believe that______.
A.
American imperialists still have control over the world affairs
B.
outside powers are more capable of effective decisions
C.
they are weaker than Israel and cannot defeat it
D.
Israel is assisted and manipulated by the United States
【单选题】加入()元素的钢耐腐蚀性与一般钢相比化学成分和环境介质有差异。
A.
O
B.
C
C.
Cu
D.
N
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