Finance lease và sale type lease đều làm tăng net income, vậy tại sao sao ở đây đáp án lại là B ạ. Em không rõ lý do lắm, nhờ thầy cô hướng dẫn ạ
The impact on a lessor’s financial statements in the first year of a lease that was newly classified as a sales-type lease rather than a direct-financing lease is most likely higher:
A<br />
leverage. <br />
B<br />
return on equity. <br />
C<br />
depreciation expense.
Giải thích: With a sales-type lease, the lessor recognizes the difference between the present value and carrying value as a gain in the first year of the lease. This gain increases the lessor’s net income. Return on equity (ROE) equals net income divided by owners’ equity, so ROE is higher with a sales-type lease than with a direct-finance lease.