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USCPA精選習(xí)題24：Financial
世上的事，只要肯用心去學(xué)，沒有一件是太晚的。你只要記住你的今天比昨天進步了一點，那么你離你的夢想也就更近了一步。正保會計網(wǎng)校為大家整理了USCPA：Financial習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
On July 1 of the current year, Dewey Co. signed a 20-year building lease that it reported as a capital lease. Dewey paid the monthly lease payments when due. How should Dewey report the effect of the lease payments in the financing activities section of its statement of cash flows?
a. An inflow equal to the present value of future lease payments at July 1, less current year principal and interest payments.
b. The lease payments should not be reported in the financing activities section.
c. An outflow equal to the current year principal and interest payments on the lease.
d. An outflow equal to the current year principal payments only.
【正確答案】D
【答案解析】
Explanation
Choice "d" is correct. Cash payments made to reduce debt principal are properly reported as a financing activity. Cash interest payments would be reported as a component of cash from operating activities.
Choice "a" is incorrect. Under a leasing agreement, there is no cash inflow to the lessee.
Choice "c" is incorrect. Cash interest payments would be reported as a component of cash from operating activities.
Choice "b" is incorrect. Cash payments made to reduce debt principal are properly reported as a financing activity.
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