【单选题】【消耗次数：1】
最低租赁付款额（承租人）不包括（ ）。
①
或有租金
②
各期租金之和
③
承租人或与其有关的第三方担保的资产余值或最低租赁付款额
④
承租人行使优惠购买选择权而支付的款项
参考答案：
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相关题目
【多选题】
如果承租人有购买租赁资产的选择权，所订立的购价预计远低于行使选择权时租赁资产的公允价值，则最低租赁付款额应包括（）。
①
购买价格
②
承租人应支付或可能被要求支付的各种款项
③
未担保余值
④
或有租金
【单选题】
某项融资租赁合同，租赁期为8年，每年年末支付租金100万元，承租人担保的资产余值为50万元，与承租人有关的A公司担保余值为20万元，租赁期间，履约成本共50万元，或有租金20万元。就承租人而言，最低租赁付款额为（ ）。
①
870
②
370
③
850
④
420
【单选题】
某项融资租赁合同，租赁期为8年，每年年末支付租金200万元，承租人担保的资产余值为100万元，与承租人有关的A公司担保余值为40万元，租赁期间，履约成本共100万元，或有租金40万元。就承租人而言，最低租赁付款额为（ ）万元。
①
1740
②
1880
③
1700
④
1840
【多选题】
租赁付款额，是指承租人向出租人支付的与在租赁期内使用租赁资产的权利相关的款项，包括：（ ）。
①
固定付款额及实质固定付款额，存在租赁激励的，扣除租赁激励相关金额
②
取决于指数或比率的可变租赁付款额，该款项在初始计量时根据租赁期开始日的指数或比率确定
③
购买选择权的行权价格，前提是承租人合理确定将行使该选择权
④
行使终止租赁选择权需支付的款项，前提是租赁期反映出承租人将行使终止租赁选择权
【多选题】
承租人在计算最低租赁付款额的现值时，折现率可以选择（ ）。
①
如果知悉出租人的租赁内含利率，应当采用出租人的租赁内含利率作为折现率
②
自行自行确定的利率
③
如果出租人的租赁内含利率和租赁合同规定的利率均无法知悉，应当采用同期银行贷款利率作为折现率
④
采用租赁合同规定的利率作为折现率
【单选题】
如果租赁合同规定承租人享有优惠购买选择权，而且在租赁开始日就可以合理确定承租人将会行使这种选择权，则租赁期（）。
①
最长不得超过自租赁开始日起至优惠购买选择权行使之日止的期间
②
最短不得少于自租赁开始日起至优惠购买选择权行使之日止的期间
③
应该是自租赁开始日起至续租期之日止的期间
④
不少于10年
【多选题】
租赁收款额，是指出租人因让渡在租赁期内使用租赁资产的权利而应向承租人收取的款项，包括：（ ）。
①
承租人需支付的固定付款额及实质固定付款额，存在租赁激励的，扣除租赁激励相关金额
②
取决于指数或比率的可变租赁付款额，该款项在初始计量时根据租赁期开始日的指数或比率确定
③
承租人行使终止租赁选择权需支付的款项，前提是租赁期反映出承租人将行使终止租赁选择权
④
由承租人、与承租人有关的一方向出租人提供的担保余值
随机题目
【多选题】
On May 6, 1840, post offices___________ England began to sell stamps.
①
above
②
throughout
③
all over
④
across
【单选题】
Television is a remarkable_________ !
①
discussion
②
suggestion
③
invention
④
declaration
【单选题】
You can buy things_________ special low prices when department stores have sales.
①
at
②
in
③
on
④
for
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important．In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily；but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago，a rich and powerful country cut down its trees to build warships, with which to gain itself an empire．It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒)．2. In many places forests slowly disappear because __________.
①
A. many trees have been cut down by man
②
B. new trees are not well looked after
③
C. man has not paid enough attention to planting trees
④
D. all the above
【单选题】
Rowland Hill was the first to_________ a proposal to use stamps.
①
put forward
②
put up
③
put away
④
put on
【单选题】
Why has jogging become so popular? Because jogging is a very_________ exercise.
①
boring
②
disturbing
③
frustrating
④
interesting
【单选题】
Your long-term memory_________ everythingthat you remember.
①
concludes
②
conveys
③
closes
④
contains