问题 单项选择题

Which of the following statements about leases is least accurate()

A. If a lease is a capital lease and the lessor is not a dealer in the leased asset, the lease is a direct financing lease.  

B. If the lease is a capital lease and the lessor is a dealer or seller of the leased equipment, the lease is a sales-type lease on the books of the lessor.  

C. In a direct financing lease, the gross profit is recognized at the lease inception, while in a sales-type lease it is not.

答案

参考答案:C

解析:

C is reversed. Gross profit is recognized at the inception for the sales-type lease.

解答题
单项选择题