导语：CFA一级总结21财务报表10(长期负债_债券_融资性租赁)

1.黑色一轮学习。

2.红色重点标注。

3.蓝色二轮复习。

========以下为内容简介========

1.掌握折价债券和溢价债券的会计处理方法 以及对财务报表的影响，掌握零息债券的特征

Master the accounting treatment of discount bonds and premium bonds and their impact on financial statements, and the characteristics of zero coupon bonds

2.理解并掌握融资租赁的基本特征，优缺点。能够比较：融资性租赁，经营性租赁

Understand and master the basic features, advantages and disadvantages of financial leasing. Comparison: finance lease, operating lease

3.分别从承租人和出租人的角度分析融资租赁对各自财务报表的影响

Analyze the impact of financial leasing on their respective financial statements from the perspectives of lessee and lessor

4.比较DC和DB的不同会计处理

Compare the different accounting treatments of DC and DB

5.能够解释并计算杠杆比率及偿付比率

Can interpret and calculate leverage and solvency ratios

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