罗斯公司理财题库全

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1、.Chapter21Leasing MultipleChoiceQuestions 1. Inaleasearrangement,theowneroftheassetis: A. thelesser.B. thelessee.C. thelessor.D. theleaser.E. Noneoftheabove. 2. Inaleasearrangement,theuseroftheassetis: A. thelesser.B. thelessee.C. thelessor.D. theleaser.E. Noneoftheabove. 3. Wh

2、ichofthefollowingwouldnotbeacharacteristicofafinanciallease? A. Theyarenotusuallyfullyamortized.B. Theyusuallydonothavemaintenancenecessaryfortheleasedassets.C. Theyusuallydonotincludeacancellationoption.D. Thelesseeusuallyhastherighttorenewtheleaseatexpiration.E. Alloftheabove

3、arecharacteristicsoffinancialleases. 4. Anindependentleasingcompanysupplies___________leasesversusthemanufacturerwhosupplies________________leases. A. leveraged;directB. salesandleaseback;sales-typeC. capital;sales-typeD. direct;sales-typeE. Noneoftheabove word资料.5. Whichofthef

4、ollowingisnotafinanciallease? A. AleveragedleaseB. AnoperatingleaseC. Asale-and-leasebackD. BothAandB.E. Noneoftheabove. 6. Ifthelessorborrowsmuchofthepurchasepriceofaleasedasset,theleaseiscalled: A. aleveragedlease.B. asale-and-leaseback.C. acapitallease.D. anonrecourselease.E

5、. Noneoftheabove. 7. Anoperatinglease'sprimarycharacteristicsare: A. fullyamortized,lesseemaintainsequipmentandthereisnocancellationclause.B. notfullyamortized,lessormaintainsequipmentandthereisacancellationclause.C. fullyamortized,lessormaintainsequipmentandthereisacancellatio

6、nclause.D. notfullyamortized,lessormaintainsequipmentandthereisnotcancellationclause.E. fullyamortized,lesseemaintainsequipmentandlesseecanacquireassetsatendofleaseforfairmarketvalue. 8. Ifaleaseisfor35years,itisregardedasa: A. financiallease.B. operatinglease.C. capitallease.D

7、. conditionalsale.E. saleandleaseback. word资料.9. ThecityofOaklandsoldsomebuildingsandusedtheproceedstoimproveitsfinancialposition.Thecitythenleasedthebuildingsbackinordertocontinuetousethesefacilities.Thisisanexampleof: A. anoperatinglease.B. ashort-termlease.C. asaleandleaseba

8、ck.D. afullyamortizedlease.E. Noneoftheabove. 10. Afin