公司理财 习题库 Chap026.docVIP

CHAPTER 26 Leasing I. DEFINITIONS LESSEE a 1. The user of an asset in a leasing arrangement is called the: a. lessee. b. lessor. c. guarantor. d. trustee. e. manager. LESSOR b 2. The owner of an asset in a leasing arrangement is called the: a. lessee. b. lessor. c. guarantor. d. trustee. e. manager. OPERATING LEASE c 3. A shorter-term lease under which the lessor is responsible for the insurance, taxes, and upkeep while the lessee can cancel the lease on short notice is called a(n) _____ lease. a. open b. straight c. operating d. financial e. tax-oriented FINANCIAL LEASE d 4. A