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  3. Which of the following is the characteristic that distinguishes a capital lease

Which of the following is the characteristic that distinguishes a capital lease

游客2025-06-20  21
问题 Which of the following is the characteristic that distinguishes a capital lease from an operating lease?______.
选项 A、A capital lease is a long-term and noncancelable financing obligation that is a form of debt.
B、The capital lease transfers title of the leased asset to the lessee at the end of the lease term.
C、The lease term of a capital lease is 75% or more of the estimated useful life of the leased asset.
D、The present value of the lease payments is 90% or more of the market value of the leased asset.
E、Each of the above.
答案 E
解析 答案为E项。capital lease“融资性租赁”。其租赁合同一般为长期的、不可撤销的，区别于经营性租赁(operating lease)的短期和可撤销性。另外，它还具备以下一些有别于经营性租赁的特点：租赁期满时，租赁财产的所有权可由出租人(lessor)转让给承租人(lessee)；由双方协商议价，由承租人购买租赁财产；租赁期相当于租赁财产经济寿命的75％或更长；支付租赁的现值达到或超过租赁财产公平市场价值的90％。本题中A项、B项、C项、D项所涉及的均是融资性租赁区别于经营性租赁的特点，故选E项。
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