financial lease是什么意思呢？在備考CFA考試中遇到這個知識嗲如何解答呢？今天小編給你講一下這個知識點和CFA考試題，對這一方面有一點了解！畢竟CFA基礎(chǔ)知識是很重要的哦！
financial lease是融資租賃，是目前國際上普遍、基本的非銀行金融形式。它是指出租人根據(jù)承租人（用戶）的請求，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買承租人選定的設(shè)備。同時，出租人與承租人訂立一項租賃合同，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，對學(xué)習(xí)CFA來說是不小的進步，那不知道你掌握的如何呢？這邊有CFA題庫和練習(xí)題，有需要可以在線咨詢。
