Assume the following capital lease: Present value (PV) of lease payments at 10 percent is $ 25000. The leased asset is depreciated straight line over 5 years. The lease payment is $ 6000. The first payment of $ 6000 is to be paid at the end of the year. On a before tax basis, the income reported under capital lease compared with that reported under an operating lease for the first year will be:

A．

B．

C．

在Word文档中编辑表格时，下列叙述不正确的是( )。

A．如果选定的单元格不在同一行，则不能进行单元格合并
B．在表格中不能同时选定多个不连续的单元格
C．若表格中包含数字，可以对表格中指定的列或行进行计算
D．可以在表格的单元格中插入图片