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美國(guó)CPA模擬習(xí)題：商業(yè)票據(jù) 擔(dān)保交易 擔(dān)保及債權(quán)人權(quán)利（五）
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
In a sale-leaseback transaction,a gain resulting from the sale should be deferred at the time of the sale-leaseback and subsequently amortized under U.S. GAAP when:
I.The seller-lessee has transferred substantially all the risks of ownership.
II.The seller-lessee retains the right to substantially all of the remaining use of the property.
a.Both I and II.
b.I only.
c.Neither I nor II.
d.II only.
Explanation
Choice"d"is correct. Recognition of a gain resulting from the sale in a sale-leaseback should be deferred when the seller-lessee retains the right to substantially all of the remaining use of the property (as in a capital lease).
Choice"b"is incorrect. When the seller-lessee transfers substantially all the risks of ownership (as in a true sale),any gain resulting from the sale should be recognized immediately.
Choice"a"is incorrect.When the seller-lessee transfers substantially all the risks of ownership,any gain resulting from the sale should be recognized rather than being deferred.
Choice"c"is incorrect.Recognition of the gain should be deferred when the seller-lessee retains the right to substantially all of the remaining use of the property.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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