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美國CPA模擬習題：商業票據 擔保交易 擔保及債權人權利（五）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。
In a sale-leaseback transaction,a gain resulting from the sale should be deferred at the time of the sale-leaseback and subsequently amortized under U.S. GAAP when:
I.The seller-lessee has transferred substantially all the risks of ownership.
II.The seller-lessee retains the right to substantially all of the remaining use of the property.
a.Both I and II.
b.I only.
c.Neither I nor II.
d.II only.
Explanation
Choice"d"is correct. Recognition of a gain resulting from the sale in a sale-leaseback should be deferred when the seller-lessee retains the right to substantially all of the remaining use of the property (as in a capital lease).
Choice"b"is incorrect. When the seller-lessee transfers substantially all the risks of ownership (as in a true sale),any gain resulting from the sale should be recognized immediately.
Choice"a"is incorrect.When the seller-lessee transfers substantially all the risks of ownership,any gain resulting from the sale should be recognized rather than being deferred.
Choice"c"is incorrect.Recognition of the gain should be deferred when the seller-lessee retains the right to substantially all of the remaining use of the property.
【我要糾錯】 責任編輯：小敏
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