Which of the following is the characteristic t
问题详情
Which of the following is the characteristic that distinguishes a capital lease from an operating lease？______.
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.请帮忙给出正确答案和分析，谢谢！
参考答案
正确答案：E
解析：答案为E项。capitallease“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(operatinglease)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。
