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Which of the following is an example of off-balance-sheet financing?______.A、Ope
Which of the following is an example of off-balance-sheet financing?______.A、Ope
游客
2025-06-20
28
管理
问题
Which of the following is an example of off-balance-sheet financing?______.
选项
A、Operating lease
B、Debenture bonds
C、Current portion of long-term debt
D、Convertible bonds
答案
A
解析
答案为A项。current portion of long-term debt,CPLTD“长期债务中一年内到期的部分”。本题中除A项所指的“经营性租赁”属于表外融资,其余选项的三种融资方式均需在企业的资产负债表中列出,故选A项。
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