From the lessee’s perspective compared to an oper

财务会计 已帮助: 时间:2024-10-27 08:24:21

From the lessee’s perspective, compared to an operating lease, a finance lease results in:
A.higher asset turnover.
B.a higher debt-to-equity ratio.
C.lower operating cash flow.

难度:⭐⭐⭐

题库:财会类考试,特许金融分析师(C,CFA一级

标签:an,to,operating

参考解答

用户头像

417***990

2024-10-27 08:24:21

Ans:B.
Operating leases are not recognized as liabilities and therefore the debt-to-equity ratio will be lower than a similar finance lease.Capitalizing a lease will increase the asset base and decrease asset turnover.Lease capitalization decreases the operating cash outflow and therefore increases operating cash flows (all else equal).

上一篇 Compared to an operating lease a capital lease wi

下一篇 On 1 January 2008 a company enters into a lease ag

相似问题