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 An analyst gathered the following information about the new capital lease obligation a
company made at the beginning of the year:

Annual end of year payments $16,000
Term of the lease 10 years
Appropriate discount rate 10%
Depreciation method Straight-line
Salvage assumption Zero salvage value

In the first year of the lease, the cash flow from financing section of the lessee company’s
statement of cash flows will contain a lease-related cash outflow that is closest to:

A. $6,169.
B. $9,831.
C. $14,400.
D. $16,000.

[此贴子已经被作者于2009-5-29 10:52:39编辑过]

 yeah, just saw the notes today
Principal-CFF
Interest-CFO

FV=0,PMT=16000, N=10, 1/Y=10
PV=98313.07
PRINCIAPL=16000-98313.07*10%=6168.69

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 自己弄明白了,嘿嘿

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 楼主自己解决了?

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应该是a
只有principle部分才是CFF
interest部分是CFO

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D啊这个题应该是

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A

[此贴子已经被作者于2009-5-29 10:53:20编辑过]

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