備考CFA考試根據(jù)考生的反饋是題干短了，但是還是需要考生掌握一定的知識(shí)，那在備考CFA考試中需要怎么做呢？和小編一起看看這道CFA考試題，也是這樣的形式哦！

Which of the following is most likely a reason that a lessor can offer attractive lease terms and lower cost financing to a lessee?

A、The lessor retains the tax benefits of ownership.

B、The lessor avoids reporting the liability on its balance sheet.

C、The lessee is better able to resell the asset at the end of the lease.

【Answer 】A

【analysis】

A is correct.The lessor often retains the tax benefits of ownership of the leased asset,which allows the lessor to pass those savings along to the lessee in the form of lower financing costs or other attractive terms.

B is incorrect.Not reporting the liability on the balance sheet is an advantage to the lessee of leasing,but is not a reason that the lessor can offer lower attractive terms.

C is incorrect:The lessor,not the lessee is often in a better position to resell the asset at the end of its life,and that allows the lessor to pass that benefit along to the lessee in the form of lower cost financing.


學(xué)習(xí)CFA知識(shí)不僅僅是掌握還要將知識(shí)運(yùn)用到CFA考試中去，畢竟拿到CFA證書(shū)是需要通過(guò)CFA考試的，沒(méi)有通過(guò)就不能拿到證書(shū)，那這道考試題你做對(duì)了沒(méi)有呢？如果你在備考中需要CFA考試題的話，這邊有CFA考試題資料也有在線題庫(kù)幫助你練習(xí)學(xué)習(xí)，有需要可以在線咨詢！