2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》租賃會(huì)計(jì)經(jīng)典真題模擬試題

2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》租賃會(huì)計(jì)經(jīng)典真題模擬試題考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：從每題的四個(gè)選項(xiàng)中選擇一個(gè)最符合題意的答案。1.下列關(guān)于租賃會(huì)計(jì)的處理方法，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。2.下列關(guān)于租賃會(huì)計(jì)的披露要求，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。B.融資租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。3.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)政策，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。4.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)估計(jì)，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。5.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)處理，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。6.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)政策變更，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。7.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)估計(jì)變更，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。8.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)處理變更，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。9.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)政策變更，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。10.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)估計(jì)變更，哪一項(xiàng)是錯(cuò)誤的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。二、多項(xiàng)選擇題要求：從每題的四個(gè)選項(xiàng)中選擇兩個(gè)或兩個(gè)以上最符合題意的答案。1.下列關(guān)于租賃會(huì)計(jì)的披露要求，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。B.融資租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。2.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)政策，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。3.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)估計(jì)，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。4.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)處理，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。5.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)政策變更，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。6.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)估計(jì)變更，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。7.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)處理變更，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。8.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)政策變更，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。9.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)估計(jì)變更，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。10.下列關(guān)于租賃會(huì)計(jì)的會(huì)計(jì)處理變更，哪些是正確的？A.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。B.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。C.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。D.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。三、判斷題要求：判斷下列各題的正誤，正確的寫“√”，錯(cuò)誤的寫“×”。1.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。（）2.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。（）3.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。（）4.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)。（）5.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。（）6.融資租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。（）7.經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。（）8.融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。（）9.經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。（）10.融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益。（）四、計(jì)算題要求：根據(jù)所給資料，完成下列計(jì)算。1.甲公司于2024年1月1日簽訂一項(xiàng)融資租賃合同，租賃期為5年，每年支付租金120萬(wàn)元，租賃期滿后，租賃資產(chǎn)預(yù)計(jì)殘值為10萬(wàn)元。租賃資產(chǎn)的公允價(jià)值為560萬(wàn)元，預(yù)計(jì)凈殘值為50萬(wàn)元。甲公司采用直線法計(jì)提折舊。要求：（1）計(jì)算甲公司每年應(yīng)確認(rèn)的融資租賃租金費(fèi)用。（2）計(jì)算甲公司每年應(yīng)計(jì)提的租賃資產(chǎn)折舊費(fèi)用。（3）計(jì)算甲公司租賃期滿后應(yīng)確認(rèn)的殘值損失。五、簡(jiǎn)答題要求：簡(jiǎn)述融資租賃與經(jīng)營(yíng)租賃在會(huì)計(jì)處理上的主要區(qū)別。六、論述題要求：論述租賃會(huì)計(jì)在財(cái)務(wù)報(bào)表中的披露要求及其重要性。本次試卷答案如下：一、單項(xiàng)選擇題1.C解析思路：經(jīng)營(yíng)租賃的租金在租賃期內(nèi)計(jì)入當(dāng)期損益，而資產(chǎn)在租賃期結(jié)束時(shí)，出租方不應(yīng)將其轉(zhuǎn)入固定資產(chǎn)。2.D解析思路：融資租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，而資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。3.A解析思路：經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。4.B解析思路：融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。5.C解析思路：經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)，這是錯(cuò)誤的會(huì)計(jì)處理方法。6.A解析思路：經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。7.B解析思路：融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。8.C解析思路：經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)將其轉(zhuǎn)入固定資產(chǎn)，這是錯(cuò)誤的會(huì)計(jì)處理方法。9.A解析思路：經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。10.B解析思路：融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。二、多項(xiàng)選擇題1.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，資產(chǎn)在租賃期結(jié)束時(shí)，出租方和承租方均應(yīng)在財(cái)務(wù)報(bào)表附注中披露。2.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。3.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。4.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。5.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。6.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。7.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。8.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。9.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。10.AB解析思路：經(jīng)營(yíng)租賃和融資租賃的租金均應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。三、判斷題1.√解析思路：經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。2.√解析思路：融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。3.×解析思路：經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方不應(yīng)將其轉(zhuǎn)入固定資產(chǎn)。4.×解析思路：融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方不應(yīng)將其轉(zhuǎn)入固定資產(chǎn)。5.√解析思路：經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，這是正確的披露要求。6.√解析思路：融資租賃的租金應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，這是正確的披露要求。7.√解析思路：經(jīng)營(yíng)租賃的資產(chǎn)在租賃期結(jié)束時(shí)，出租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，這是正確的披露要求。8.√解析思路：融資租賃的資產(chǎn)在租賃期結(jié)束時(shí)，承租方應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，這是正確的披露要求。9.√解析思路：經(jīng)營(yíng)租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。10.√解析思路：融資租賃的租金應(yīng)當(dāng)在租賃期內(nèi)按直線法計(jì)入當(dāng)期損益，這是正確的會(huì)計(jì)處理方法。四、計(jì)算題1.每年應(yīng)確認(rèn)的融資租賃租金費(fèi)用為120萬(wàn)元。解析思路：根據(jù)題目描述，每年支付租金120萬(wàn)元，因此每年應(yīng)確認(rèn)的租金費(fèi)用為120萬(wàn)元。2.每年應(yīng)計(jì)提的租賃資產(chǎn)折舊費(fèi)用為112萬(wàn)元。解析思路：租賃資產(chǎn)的公允價(jià)