financial lease是什么意思呢？在备考CFA考试中遇到这个知识嗲如何解答呢？今天小编给你讲一下这个知识点和CFA考试题，对这一方面有一点了解！毕竟CFA基础知识是很重要的哦！
financial lease是融资租赁，是目前国际上普遍、基本的非银行金融形式。它是指出租人根据承租人（用户）的请求，与第三方（供货商）订立供货合同，根据此合同，出租人出资向供货商购买承租人选定的设备。同时，出租人与承租人订立一项租赁合同，将设备出租给承租人，并向承租人收取一定的租金。
知道了它的基础概念了，那在CFA考试中考题是怎样的呢？小编给你出一道关于这样的考题，看看你能不能做出来呢？
Which of the following statements that classify a lease as a finance lease under U.S. GAAP is least accurate?
A) Title is transferred at the end of the lease period.
B) A bargain purchase option exists.
C) The present value of the lease payments is at least 80% of the fair market value of the asset.
solution：C
For a lease to be classified as a finance (capital) lease the present value of the lease payments must be at least 90% of the fair market value of the asset.
每天一些积累，对学习CFA来说是不小的进步，那不知道你掌握的如何呢？这边有CFA题库和练习题，有需要可以在线咨询。
