题目内容
（请给出正确答案）
A. Unchanged total lease expense over the lease term.
B. Lower operating cash flows during the life of the finance lease.
C. Lower operating profit (margin) in the early years of the finance lease.
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更多“The most likely impact on a le…”相关的问题
第1题
A company leased equipment under a seven-year finance lease requiring year-end payments of $20,541. The present value of the lease liability is approximately $100,000 based on a 10% discount rate. The interest portion of the first payment is closest to:
A. $10,000.
B. $13,340.
C. $14,200.
第2题
An analyst is assessing a company that entered into a take-or-pay contract during the year and also has significant number of operating leases. Which of the following statement is the least accurate?
A. The company’s financial statements must be adjusted before the analyst compares this company to other companies in its industry.
B. Despite the off-balance sheet nature of take-or-pay contracts and operating leases, an attempt to determine the actual financial position of the company can be garnered from the footnotes.
C. The take-or-pay contracts and operating leases mean that this company has much higher business risk than similar companies that do not use off-balance sheet financing techniques.
第3题
A company with no interest-bearing debt enters into a finance lease on the first day on the reporting year. The lease requires a year-end payment of $175,000 for 10 years. In the second year of the lease, the company reported the EBIT of $450,000. Assuming a 7% imputed interest rate on the lease, the firm’s interest coverage ratio in the second year is closest to:
A. 4.3X
B. 5.2X
C. 5.6X
第4题
A manager whose compensation is tired to improving the firm’s inventory turnover most likely has an incentive to:
A. overstate assets.
B. understate earnings.
C. overstate working capital.
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