2021年CFA考试《Level Ⅰ》考试题库-CFA考试（Level Ⅰ）-Mock Exam 1 Afternoon Session-

财会经济-CFA特许金融分析师

单选题-On 1 January, a company entered into a capital lease resulting in an obligation of $10,000 being recorded on the balance sheet. The lessor's implicit interest rate was 12 percent. At the end of the first year of the lease, the cash flow from financing activities section of the lessee's statement of cash flows showed a use of cash of $1,300 applicable to the lease. The amount the company paid the lessor in the first year of the lease was closest to:

单选题

A.$1,000

B.$1,200

C.$2,500

我个人认为这个应该是：C

解析：The cash flow from financing section of the statement of cash flows contains the amortization of the capital lease obligation. The cash flow from operations section of the statement of cash flows contains the interest expense associated with the capital lease. The total of the amortization and interest expense is the lease payment: $1,300 + ($10,000 × 0.12) = $2,500.