m********9
发帖数: 116 | 1 书上说，capital lease导致Working capital降低，相比operating lease 而言。
请问这是如何得出的呢？CA-CL是working capital，但是CA和CL同时都增加了呀。
还有，书上说current ratio也降低，这个是不是因为Current asset/ current liabil
ity，由于capital lease既导致asset增加，也导致liability增加，所以current rati
o总体是降低了？？？ | c*********k
发帖数: 220 | 2 Capital lease is recorded in Fixed Assets, which are non-current assets.
The financing note should be discounted using effective interest rate.
Portion would be current liability, the remaining portion would be non-
current liability. | m********9
发帖数: 116 | 3 thank you so much~~~~~ this is sincerely appreciated!
【在 c*********k 的大作中提到】
: Capital lease is recorded in Fixed Assets, which are non-current assets.
: The financing note should be discounted using effective interest rate.
: Portion would be current liability, the remaining portion would be non-
: current liability.
|
|
