USCPA精选习题24：Financial
世上的事，只要肯用心去学，没有一件是太晚的。你只要记住你的今天比昨天进步了一点，那么你离你的梦想也就更近了一步。正保会计网校为大家整理了USCPA：Financial习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
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.
【正确答案】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.
相关推荐：
有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧！
