李同学2019-01-25 20:10:54

Cavalier Copper Mines has $840 million in total liabilities and $520 million in shareholders' equity. It discloses operating lease commitments over the next five years with a present value of $100 million. If the lease commitments are treated as debt, the debt-to-total-capital ratio is closest to: A 0.58. B 0.62. C 0.64. 查看解析 上一题 提交试卷 正确答案C 您的答案A本题平均正确率：69% Lease Accounting for Lessee难度：一般 推荐：      答案解析 The current debt-to-total-capital ratio is $840/ ($840+$520) = 0.62. To adjust for the lease commitments, an analyst should add $100 to both the numerator and denominator: $940/ ($940+$520) = 0.64. 问题：经营租赁不是记录费用吗？这里怎么用相当于记入了一笔liability？