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Which of the following is the characteristic that distinguishes a capital lease
Which of the following is the characteristic that distinguishes a capital lease
游客
2025-06-20
26
管理
问题
Which of the following is the characteristic that distinguishes a capital lease from an operating lease?______.
选项
A、A capital lease is a long-term and noncancelable financing obligation that is a form of debt.
B、The capital lease transfers title of the leased asset to the lessee at the end of the lease term.
C、The lease term of a capital lease is 75% or more of the estimated useful life of the leased asset.
D、The present value of the lease payments is 90% or more of the market value of the leased asset.
E、Each of the above.
答案
E
解析
答案为E项。capital lease“融资性租赁”。其租赁合同一般为长期的、不可撤销的,区别于经营性租赁(operating lease)的短期和可撤销性。另外,它还具备以下一些有别于经营性租赁的特点:租赁期满时,租赁财产的所有权可由出租人(lessor)转让给承租人(lessee);由双方协商议价,由承租人购买租赁财产;租赁期相当于租赁财产经济寿命的75%或更长;支付租赁的现值达到或超过租赁财产公平市场价值的90%。本题中A项、B项、C项、D项所涉及的均是融资性租赁区别于经营性租赁的特点,故选E项。
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