CFA會計的問題 1 - 金融分析師

※ 引述《sunrisefail (Let me go home)》之銘言：
: 有幾個 Lease 部分的基本觀念想請教一下大家
: 這部分讀愈多愈搞不清楚…
: Lease payment 和 Lease expense不同之處
: Lease expense = Interest expense + Depreciation expense
capital lease
: 那Lease payment 呢
operating lease

: 資本租賃帳上如何同時認列資產和負債
: 是認列為流動資產和流動負債嗎
It's depreciated on the income statement as fixed-assets

: Throughput和 Take or pay看了英文解釋之後還是模模糊糊的
: 有沒有人能在這兩個名詞上下比較清楚的定義呢
約定在一段時間內分期付錢給對方,可能是買原料或投資設備
這代表未來一段時間內會有固定的cash outflow(類似debts)
但是不會被記載在balance sheet

: 還有兩者之間的差別為何
: Operating Lease 是Off-balance sheet 的一種嗎
ya

: 上述的幾個問題希望有好心人能在百忙之中抽空回答一下
: 謝謝

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