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标题: 请问胡老师关于direct-financing lease的问题（２００８　ＭＯＣＫ　ＥＸＡＭ２　Ａ [打印本页]

作者: Juice 时间: 2008-5-3 15:36 标题: 请问胡老师关于direct-financing lease的问题（２００８　ＭＯＣＫ　ＥＸＡＭ２　Ａ

胡老师，您好，刚刚在学员专区可以下载的（２００８ＭＯＣＫ　ＥＸＡＭ２ＡＭ）Ｑ６７中有一个题目是关于直接融资租赁和销售融资租赁的，题目问direct financing lease, D interset revenue recognized immediately or A interest revenue recognized over lease term.

题目给的答案是D,我觉得是在租赁期间每一期认可,所以想选A,但下面的答案解释也说all profit is interest revenue that is recognized throughout the term of the lease.是不是答案错了?

MANY THANKS!

[em44]

作者: 胡老师 时间: 2008-6-3 10:31

直接融资租赁，租赁开始的时候不确认销售收入，只在租赁期间每期确认利息收入，

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