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:
【正确答案】 C
【答案解析】[分析] 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: