Leasing(租賃)是什么_2023年ACCA考試FM知識點

來源：東奧會計在線責(zé)編：田彤2023-01-19 09:04:52

做人低三分，做事高三分。acca課程有15門，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的資格。同學(xué)們需認(rèn)真?zhèn)淇迹瑢W(xué)習(xí)基礎(chǔ)知識點，以便一次通過ACCA考試，盡早拿到ACCA證書。今天為同學(xué)們整理了FM科目Leasing(租賃)相關(guān)知識點，正在備考的同學(xué)們來看看吧，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Leasing(租賃)

【知識點】

Leasing(租賃)是什么

Leasing is a commonly-used source of finance.

We distinguish three types of leasing

? Operating leases (lessor responsible for maintaining asset)

? Finance leases (lessee responsible for maintenance)

? Sale and leaseback arrangements

The leased equipment does not have to be shown in the lessee's published statement of financial position, and so the lessee's statement shows no increase in its gearing ratio. The equipment is leased for a shorter period than its expected useful life. In the case of high technology equipment, if the equipment becomes out of date before the end of its expected life, the lessee does not have to keep on using it. The lessor will bear the risk of having to sell obsolete equipment secondhand.

前路浩浩蕩蕩，萬物皆可期待。以上就是為大家整理的ACCA考試相關(guān)知識點了，2023年3月ACCA考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。

注：以上內(nèi)容來自FM精講班第20講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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