notes 3 page 229 关于off-balance-sheet中sale-type lease 第三段说 at the time of the lease's inception, the lessor recognizes a gross profit to the present value of the minimum lease payment less the cost of the leased asset. 但是在会计处理上又说 the cost of goods sold being equal to the net difference between the cost of the asset being leased and the present value of the estimated future salvage value of the asset. 我的问题是，预计残值的现值到底要不要从当期成本中扣除? 多谢！ | 
发表于 2007-11-14 18:57
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