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美国CPA模拟习题：商业票据 担保交易 担保及债权人权利（五）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
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.
【我要纠错】 责任编辑：小敏
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