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标题: [CFA level 1模拟真题]Version 5 Questions－Q33 [打印本页]

作者: cfaedu 时间: 2007-10-25 08:26 标题: [2007 CFA level 1模拟真题]Version 5 Questions－Q33

Q33. Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. A lessee company entered into five-year lease agreement on 1 January 2004. For 2004, which type of lease would most likely have the greatest effect on that company's cash flow from operations and cash flow from financing activities, respectively?

	Cash flow from operations	Cash flow from financing
A	Capital lease	Capital lease
B	Capital lease	Operating lease
C	Operating lease	Capital lease
D	Operating lease	Operating lease

作者: 管理员 时间: 2007-10-25 08:45

答案详解如下：

Q33. C Study Session 1046-b

Cash flaw from operations will be reduced mare under the operating lease (lease payment) than the capital lease (interest payment) and cash flow from financing will be reduced by more under the capital lease (principal payment) than the operating leases. The use of an operating lease will not affect cash flow from financing.

作者: hollow 时间: 2007-11-3 15:49

a

作者: Linda_SCB 时间: 2007-11-3 20:06

c

作者: fantasy_ln 时间: 2007-11-3 22:53

11

作者: ella 时间: 2007-11-3 23:00

thx

作者: technet 时间: 2007-11-6 19:43

c

作者: ondesert 时间: 2007-11-14 13:11

c

作者: roger88 时间: 2007-11-20 01:59

Thanks

作者: 一只船 时间: 2007-11-20 10:14 标题: e

e

作者: xiaomufeng 时间: 2007-11-22 16:42

b

作者: LEEFEI571 时间: 2007-11-23 13:23

C

作者: xu7431 时间: 2007-11-23 13:42

a

作者: alaiyeshi 时间: 2007-11-25 00:08

C

作者: uuu571 时间: 2007-11-26 04:28

c

作者: nijiu 时间: 2007-11-26 11:05

看看

作者: mecca 时间: 2007-11-28 22:38

zz

作者: cghui 时间: 2007-11-29 15:50

a

作者: reevesyang 时间: 2007-11-30 07:59

c

作者: jimmysfu 时间: 2007-11-30 08:56

vv

作者: whmanutd 时间: 2007-11-30 12:05

c

作者: pwmho 时间: 2007-12-15 11:30

TY

作者: deanleon 时间: 2008-3-18 10:16

see

作者: jordan999 时间: 2008-3-25 15:29

ok

作者: hichris 时间: 2008-4-2 12:54

d

作者: wj_cathy 时间: 2008-4-15 19:05

a

作者: liten333 时间: 2008-4-22 01:25

c

作者: danfengq 时间: 2008-4-22 05:21

     c

作者: road234 时间: 2008-4-22 09:42

c

作者: clover 时间: 2008-6-4 07:41

c

作者: oleander 时间: 2008-6-4 22:32

c

作者: vivivin 时间: 2008-6-20 10:55

re

作者: Allenliu 时间: 2008-6-24 17:47

[em02]

作者: lyl741017 时间: 2008-7-3 17:00

c

作者: waterccc 时间: 2008-7-9 09:24

c

作者: elevel 时间: 2008-7-18 09:13

b

作者: elea0930 时间: 2008-11-3 01:37

c

作者: jojoe 时间: 2008-11-21 22:36

[em01]

作者: jiguobiao 时间: 2009-3-11 23:08

a

作者: merlinna 时间: 2009-3-27 05:29

 c

作者: tomathome 时间: 2009-10-28 11:01

c

作者: suhulijing 时间: 2009-11-13 16:26

thanks

作者: xxjj564 时间: 2011-3-15 16:12

 a

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