Leasing(租賃)是什么_2022年ACCA考試FM知識點

來源：東奧會計在線責(zé)編：田彤2022-07-12 09:14:16

山路不是像坦途那樣爬行于人的腳下。勇往直前，方能領(lǐng)略到河源的神奇勝景。acca課程共有15門，通過13門考生便可獲得acca證書。在備考過程中，同學(xué)們要保持良好心態(tài)，嚴(yán)格執(zhí)行學(xué)習(xí)計劃，以便通過acca各科目考試。今天為同學(xué)們整理了Leasing(租賃)相關(guān)知識點，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Leasing(租賃)

【知識點】

Leasing(租賃)是什么

Leasing is a commonly-used source of finance.

The leased equipment does not have to be shown in the lessee's published statement of financial position, and so the lessee's statement shows no increase in its gearing ratio. The equipment is leased for a shorter period than its expected useful life. In the case of high technology equipment, if the equipment becomes out of date before the end of its expected life, the lessee does not have to keep on using it. The lessor will bear the risk of having to sell obsolete equipment secondhand.

一朵花凋零荒蕪不能整個春天，一次跌倒也荒廢不了整個旅途。以上就是為大家整理的ACCA考試相關(guān)知識點了，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來自FM精講班第20講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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