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NEW QUESTION: 1
금융리스는 일반적으로 금융리스에서 운영리스와 차별화됩니다
A. 임차인의 요청에 따라 언제든지 취소 할 수 있습니다.
B. 금융 기관에서만 사용합니다.
C. 임대 자산의 상각 비용과 대략 동일한 임대 지불액이 있습니다.
D. 임차인에게 추가 비용없이 유지 보수 서비스를 제공하십시오.
Answer: C
Explanation:
A lease may be classified as either a finance lease or an operating lease by a lessee. A finance lease transfers substantially all of the risks and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a finance lease if for example,
1.The lease provides for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e., the lessee has the option to purchase at a price expected to be sufficiently below the fair value of the exercise date that, at the lease's inception, exercise is reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payments is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, the rental payments tend to approximate thy--t of the leased property plus a return on the investment.
NEW QUESTION: 2
As shown in the figure below, what is the best channel for the AP in the lower left corner?
A. 11 channels
B. 1 channel
C. 6 channels
D. 14 channels
Answer: B
NEW QUESTION: 3
Welche Quellentypen können Sie beim Erstellen einer Open ODS-Ansicht auswählen? Hinweis: Auf diese Frage gibt es 3 richtige Antworten.
A. Virtuelle Tabelle mit SAP HANA Smart Data Access
B. Transformation
C. InfoSource
D. SAP BW DataSource
E. Charakteristik \
Answer: A,B,D