问题
单项选择题
An analyst does researchabout lease. When compared to a leasor, which of the following is most appropriate adjustment to the balance sheet of a leasee（）
A. increasing assets and liabilities by the sum of future lease payments.
B. increasing assets and liabilities by the present value of future leased payments.
C. decreasing assets and liabilities by the present value of future leased payments.
答案
参考答案：B
解析：
对于经营性租赁(operating lease)：资产负债表没有变化，直接产生租赁费用。对于资本性租赁(capital lease)：在租期一开始，在资产负债表上的长期资产和负债中分别加上未来租金的现值。