请高手指教，一个level 1的问题 liability, decrease, interest, capital, current

coolqiqi

结论：比起operating lease来，capital lease 的working capital 会高。这是为什么。

我觉得是一样。

第一年lease payment时(比方说是1,000)

operating lease变化： cash decrease 1,000,  retained earning decrease 1,000, working capital decrease 1,000

capital lease变化： cash decrease :  interest expense  ,   currunt portion of long debt and lease payment (current liability)decrease:  the change in the lease liability  

                                  working capitial decrease  ( interest expense  +the change in the lease liability   )=lease payment=1,000

谢谢指教

jarodmeng

capital lease的working capital应该比operating lease的低阿，因为两者current assets是一样的，但是capital lease会增加current liabilities，这样working capital(CA-CL)就应该是capital lease低。

working capital是balance sheet概念，和cash flow还有income statement没有直接关系的