Question：Which of the following accounting entries in the books of the lessee correctly record the acquisition of an asset subject to a finance lease?
　　(Cash price $150,000, total finance charges payable $70,000, initial deposit $20,000)
　　A. Dr assets $150,000.
　　B. Dr assets $150,000, Dr statement of profit or loss $70,000.
　　C. Cr Lessor $130,000, Cr bank $20,000.
　　D. Cr Lessor $200,000, Cr bank $20,000.
　　The correct answers are:
　　Dr assets $150,000
　　Cr Lessor $130,000, Cr bank $20,000.
　　解析：The asset account is debited with the fair value of the asset.
　　Initially the total obligation to the lessor is recorded as $150,000 less a deposit of $20,000.