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[求助]高手给讲讲题呗 level 1

我不明白一下的STATEMENT, 能帮着讲一下吗?

 

FOR A LESSOR, OPERATING LEASE WILL RESULT IN LOWER EARNINGS IN THE EARLIER YEARS OF THE LEASE, WHILE DIRECT FINANCING LEASE WILL RESULT IN LOWER EARNINGS IN THE LATER YEARS.

 

从LESSOR角度看,OPERATING LEASE 不是 EQUAL RENTAL REVENUE, 为什么会有LOWER EARNINGS IN THE EARLIER YEARS OF THE LEASE?

 

 

还有一个问题, PROCEEDS FROM SALES OF RECEIVABLES INCREASE OPERATING CASHFLOW UNLESS SALES OF RECEIVABLES ARE RECOGNISED AS COLLATERAL BORROWING. 不明白,讲一下吧

[此贴子已经被作者于2010-5-15 21:57:47编辑过]

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