单选题
Which of the following statements about leases is least accurate? A. If a lease is a capital lease and the lessor is not a dealer in the leased asset, the lease is a direct financing lease. B. If the lease is a capital lease and the lessor is a dealer or seller of the leased equipment, the lease is a sales-type lease on the books of the lessor. C. In a direct financing lease, the gross profit is recognized at the lease inception, while in a sales-type lease it is not.
【正确答案】
C
【答案解析】C is reversed. Gross profit is recognized at the inception for the sales-type lease.