- 1、本文档共43页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
[英语学习]intermediateaccttestbankch21
CHAPTER 21
ACCOUNTING FOR LEASES
IFRS questions are available at the end of this chapter.
TRUE-FALSe—Conceptual
Answer No. Description
T 1. Benefits of leasing.
F 2. Accounting for long-term leases.
F 3. Classifying lease containing purchase option.
T 4. Accounting for executory costs.
F 5. Depreciating a capitalized asset.
F 6. Lessee recording of interest expense.
T 7. Benefit of leasing to lessor.
F 8. Distinction between direct-financing and sales-type leases.
F 9. Lessors’ classification of leases.
T 10. Direct-financing leases.
F 11. Accounting for operating lease.
F 12. Computing annual lease payments.
T 13. Guaranteed residual value definition.
F 14. Guaranteed vs. unguaranteed residual value.
T 15. Unguaranteed residual value and minimum lease payments.
F 16. Net investment and guaranteed/unguaranteed residual value.
T 17. Difference between direct-financing and sales-type leases.
F 18. Gross profit in sales-type lease.
T 19. Review of estimated unguaranteed residual value.
T 20. FASB required lease disclosures.
Multiple Choice—Conceptual
Answer No. Description
d 21. Advantages of leasing.
d 22. Advantages of leasing.
b 23. Basic principle of lease accounting.
c 24. Conceptual support for treating all leases as a sale/purchase.
a S25. Essential element of a lease.
b S26. Bargain purchase option and minimum lease payments.
b P27. Cost amount for a capital lease.
a 28. Lease accounting by lessee.
c 29. Knowledge of the capitalization criteria.
d 30. Components of minimum lease payments.
d 31. Identification of executory costs.
c 32. Discount rate used by lessee.
a 33. Depreciation of a leased asset by lessee.
b 34. Effect of a capital lease on lessees debt.
a P35. Depreciation of a capital lease.
a 36. Identification of lease type for lessor.
d 37. Elements of lease receivable by lessor.
a 38. Recognition of unearned lease income.
c S39. Direct-financing lease receivable.
Multiple Choice—Conceptual (cont.)
Answer No
您可能关注的文档
- [英语学习]chapter1IntroductiontoProfessionalEnglishforMicrobiology.ppt
- [英语学习]Chinese Calligraphy.ppt
- [英语学习]CNN学生新闻精选.doc
- [英语学习]CM402初级教材.ppt
- [英语学习]ChinaGuidebookNew.pdf
- [英语学习]CommunicationIPCustomerPresentationApril2002.ppt
- [英语学习]ColorofskinandRacialdiscrimination.ppt
- [英语学习]Chinesetraditionalweddingculture.ppt
- [英语学习]convertiblebondsasbackdoorequityfinancing.pdf
- [英语学习]Crystall老师详细讲解新概念一册.doc
- 江苏省灌云高级中学2023-2024学年高三上学期第一次月考地理试题含答案.docx
- 备战2024年高考物理一轮重难点复习 第十三章 近代物理.docx
- 江苏省高邮市一中2021-2022学年高三上学期第一次月考语文试题(原卷版).docx
- 江苏省华罗庚中学2023-2024学年高三上学期12月阶段检测数学试卷含答案.docx
- 江苏省海门中学2023-2024学年高三上学期第一次调研考试地理试题及答案.docx
- 备战2024年高考物理一轮重难点复习 第九章 恒定电流.docx
- 江苏省高邮市2023-2024学年高三下学期3月学情调研数学试题含答案.docx
- 备战2024年高考物理一轮重难点复习 实验十一:探究影响感应电流方向的因素.docx
- 备战2024年高考物理一轮重难点复习 实验三:验证平行四边形定则.docx
- 备战2024年高考物理一轮重难点复习 第十四章 光.docx
文档评论(0)