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1、Which of the following statements about the impact of leases on the financial statements of the lessee is least accurate?
A. Net income is lower in the early years of a finance lease than an operating lease.
B. A finance lease results in higher liabilities compared to an operating lease.
C. Cash flow from investing is higher for a finance lease than an operating lease.
solution：C
answer：Cash flow from investing is not affected by a lease being either a finance or an operating lease. Finance leases reduce cash flow from operations by only the portion of the lease payment attributed to interest expense. Cash flow from financing is reduced by the rest of the finance lease payment which is the principal part of the payment.
2、Interest expense is reported on the income statement as a function of:
A. the market rate.
B. the coupon payment.
C. the unamortized bond discount.
solution：A
answer：Interest expense is always equal to the book value of the bond at the beginning of the period multiplied by the market rate at issuance.
如果你在CFA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系，為你進行課程的解答。同時還可以試學(xué)課程，找到適合自己的內(nèi)容。
