租赁类型与会计考试要点.pdfVIP

Topic5:LeasingintheCPAExa

mination

Knowledgestructure

ofthistopic

1.Typesofleasing

Typesofleasing–takingtheaviationindustryasanexample

Accordingtotherelationshipweentheparties,leasingisdividedintothreeforms:directleasing,leveragedleasing,

andsaleandleaseback.Foreaseofunderstanding,wediscussfinancelease(legallyspeaking)togetherwiththethreeformsof

leasing.

Typeoflease(1)--directlease

Acompanynstolaunchairtransportationbusiness,butdoesnothaveanaircraft.Letsbuyane.Idonthaveany

money.Isitimpossibletocarryoutthisbusiness?

Theskyisthelimitandyoucanrenta

ne.

TypesofLease(2)--FinancialLease(Legal)

Thesorfindsthatitsexistingassetsforleasedonothavethemodelofaircraftthattheseeneeds.Isthisbusiness

impossibletocarryout?

Thereisalwaysaway,youcanbuyane.

租赁的类型（3）--杠杆租赁

出租人发现即没有承租人所需要的机型，也自己也没钱来买飞机（还差70%）；是不

是这项业务就没法开展了呢？

天无绝人，可以借钱买飞机。

【·2009年·单选题】

甲公司与2009年3月5日向乙公司了一处位于郊区的厂房，随后出租给丙公司。

甲公司以自有向乙公司支付总价款的30%，同时甲公司以该厂房作为抵押向丁借入

余下的70%的价款。这种租赁方式是（）。

A.经营租赁

B.售后租回租赁

C.杠杆租赁

D.直接租赁

【】C

租赁的类型（4）--售后回租

Typesofleases(3)--Leveragedleases

Thesordiscoversthatitdoesnothavethemodelofaircraftthattheseeneeds,anditdoesnothavethemoneyto

buytheaircraft(sthan70%).Doesthismeanthatthisbusinesscannotbecarriedout?

Thereisalwaysaway,youcanborrowmoneyto

buyane.

[Pastquestions·2009·Single-choiceq