營業租賃與資本租賃 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: In the earlier years of a lease.from the lessee's perspective.the use of the
: (A)capital method will enable the lessee to report higher income.compared to
: the opearting method
: (B)capital method will cause debt to increase.compared to the opearting
: method
: (C)opearting method will cause income to decrease.compared to the capital
: method
: (D)opearting method will cause debt to increase.compared to the capital
: method
: 答案:(B) 這題觀念題我不太會.....有請高手指導一下了!!!
: 拜託了感恩!!!
資本租賃帳列租賃資產以及應付租賃款，
營業租賃則不在B/S認列與租賃相關的資產與負債，
故資本租賃的負債金額一定會比營業租賃高。

二法在I/S的金額高低會受到租賃資產選擇折舊的方法與耐用年限影響，
並不一定會大於或小於營業租賃費用。

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