满足下列哪些条件的是融资租赁___________。 -题库考试答案搜索网

满足下列哪些条件的是融资租赁___________。

多选题

2021-09-03 16:38

A、在租赁期终时，资产所有权转让给承租人。
B、承租人有购买资产的优惠选择权。
C、租赁期为资产使用年限的大部分。
D、在租赁开始日，租赁的最低付款额的现值大于或等于租赁资产的公允市价减去应当给出租人的补贴款和税款减免后的金额。
E、租期结束后，出租方承担资产的残值风险。

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正确答案

A@#@B@#@C@#@D

试题解析

标签：湖南大学会计高本

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