financial lease是什么意思呢？在備考CFA考試中遇到這個(gè)知識(shí)嗲如何解答呢？今天小編給你講一下這個(gè)知識(shí)點(diǎn)和CFA考試題，對(duì)這一方面有一點(diǎn)了解！畢竟CFA基礎(chǔ)知識(shí)是很重要的哦！

financial lease是融資租賃，是目前國(guó)際上普遍、基本的非銀行金融形式。它是指出租人根據(jù)承租人（用戶(hù)）的請(qǐng)求，與第三方（供貨商）訂立供貨合同，根據(jù)此合同，出租人出資向供貨商購(gòu)買(mǎi)承租人選定的設(shè)備。同時(shí)，出租人與承租人訂立一項(xiàng)租賃合同，將設(shè)備出租給承租人，并向承租人收取一定的租金。

知道了它的基礎(chǔ)概念了，那在CFA考試中考題是怎樣的呢？小編給你出一道關(guān)于這樣的考題，看看你能不能做出來(lái)呢？

Which of the following statements that classify a lease as a finance lease under U.S. GAAP is least accurate?

A) Title is transferred at the end of the lease period.

B) A bargain purchase option exists.

C) The present value of the lease payments is at least 80% of the fair market value of the asset.

solution：C

For a lease to be classified as a finance (capital) lease the present value of the lease payments must be at least 90% of the fair market value of the asset.


每天一些積累，對(duì)學(xué)習(xí)CFA來(lái)說(shuō)是不小的進(jìn)步，那不知道你掌握的如何呢？這邊有CFA題庫(kù)和練習(xí)題，有需要可以在線(xiàn)咨詢(xún)。