【多选题】【消耗次数：1】
租赁业务按租赁目的可分为
①
杠杆租赁
②
经营租赁
③
转租赁
④
融资租赁
参考答案：
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相关题目
【多选题】
下列租赁业务中属于融资租赁的有（ ）。
①
甲公司租入一台设备，租赁期满时甲公司取得所有权
②
乙公司租入一条生产线，租赁期占租赁资产使用寿命的80%
③
丙公司租入一台设备，最低租赁付款额的现值占资产公允价值的比例为80%
④
丁公司租入一条生产线，丁公司具有优惠购买选择权，且优惠购买价款远低于租赁期满时资产的公允价值
【多选题】
下列租赁业务中应当判定为融资租赁的有（ ）。
①
租赁资产性质特殊，如果不作较大改造，只有承租人才能使用
②
租赁期届满，资产的所有权转移给承租人
③
就承租人而言，租赁开始日最低租赁付款额的现值几乎相当于租赁开始日租赁资产公允价值；就出租人而言，租赁开始日最低租赁收款额的现值几乎相当于租赁开始日租赁资产公允价值
④
租赁期占租赁资产使用寿命的大部分
【多选题】
下列租赁业务中应当判定为融资租赁的有（ ）。
①
租赁资产所有权转移，且租赁期占租赁开始日租赁资产尚可使用寿命的65%
②
就承租人而言，租赁开始日最低租赁付款额的现值相当于租赁开始日租赁资产公允价值的85%
③
租赁资产性质特殊，如果不作较大改造，只有承租人才能使用
④
租赁期届满时，资产的所有权转移给承租人
随机题目
【单选题】
I ___ go to bed until I ___ finished my work last night.
①
don’t; had
②
didn’t; have
③
didn’t; had
④
don’t; have
【单选题】
—Look, someone is coming. Guess who it ___ be?—I think it ___ be Tom.—I don’t think it ___ be ___.
①
?must; can; must; his
②
?may; can; must; him
③
?can; must; can; him
④
?might; must; can; himself
【单选题】
I was told yesterday that the company ___ me to Rome next week for a business conference.
①
?should have sent
②
?was going to send
③
?should be sending
④
?should send
【单选题】
If it is fine tomorrow, we ___ a football match.
①
have
②
will have
③
has
④
shall has
【单选题】
I went to the doctor’s yesterday. I had to wait for half an hour before he ___ see me.
①
?can
②
?may
③
?might
④
?could
【单选题】
If they ___ to do this work, he might do it some other way.
①
were
②
should
③
will
④
can
【单选题】
He was a good swimmer so he ___ swim to the river bank when the boat sank.
①
could
②
might
③
should
④
was able to
【单选题】
No sooner ___ he arrived home than he ___ to start on another journey.
①
has; was asked
②
have; were asked
③
had; is asked
④
had; was asked
【单选题】
This book is ______ that one, but ______ than that one.
①
as difficult as; expensive
②
as more difficult as; more expensive
③
as difficult as; more expensive
④
more difficult as; as expensive