单选题
On 1 January 2010 a company enters into a lease agreement to lease a piece of machinery as the lessor with the following terms:
The total effect on 2010 pre-tax income for the lessor from this lease is closest to:
|
annual lease payment due 31 December
lease term estimated useful life of the machine estimated salvage value of the machine carrying value (cost) of leased asset implied interest rate on lease |
$75000
6 years 7 years $0 $300000 7% |
| The firm is reasonably assured of the collection of the lease payments. | |
【正确答案】
C
【答案解析】[解析] 本题属于销售型租赁且租赁期限超过了租赁资产75%以上的使用寿命。
租金支付的现值为：
租金支付的现值为：