单选题 Which of the following is least likely to be considered an off balance sheet debt?

A、

A. Take-or-pay contract.
B、

B. Capital lease.
C、

C. Sale of receivables.

【正确答案】 B

【答案解析】At the inception of a capital lease, the leased asset and liability is recognized on the balance sheet. Take-or-pay contracts, sales of receivables, and assets and liabilities of minority owned subsidiaries are example of off balance sheet financing.