答案和详解如下： Q33. D. Study Session 10-46-b With an operation lease, the entire rental payment reduces cash flow from operations each year of the lease. If the lease is capitalized, interest reduces cash flow form operations but the interest portion declines over time as the liability is reduced. The combination of interest and depreciation expense will be less than the rental payment in the last year of the lease, so net income, cash flow from operations, and return on equity will be higher for a capitalized lease. | 
发表于 2007-10-30 08:35
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