| 导语 | |
| 栏目一 | |
| 栏目二 | |
| 栏目三 | |
| 栏目四 | |
| 栏目五 | |
| 背景图片 | 无图片信息！ |
| 设计 | |
| 策划 | |
| 正文 |
Which of the following statements regarding a direct financing lease is least accurate?
A. The principal portion of the lease payment is a cash inflow from investing on the lessor's cash flow statement.
B. Interest revenue on the lessor's income statement equals the implicit interest rate times the lease payment.
C. The lessor recognizes no gross profit at the inception of the lease.
solution：B
Interest revenues are calculated by multiplying the implicit interest rate by net receivables at the beginning of the period.
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