[CFA level 1模拟真题]Version 5 Questions－Q33 activities, class, principles, accounting, agreement

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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

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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.

hollow

a

Linda_SCB

c

fantasy_ln

11

ella

thx

technet

c

ondesert

c

roger88

Thanks

一只船

e