第九章
Because the title to the leased property has not been transferred, a capital lease is not regarded in essence as equivalent to a sale of the property from the lessor to the lessee.( )
答案:错
In a leasing contract, the lessor still remains the ownership, while the lessee obtains the right to use the asset. ( )
答案:对
In simple terms, factoring is the purchase of claims, arising from sales of goods, by a specialized company known as factoring company or factor. ( )
答案:对
The factor acts as the client's credit department to evaluate the importer's credit standing to determine a credit line for his client's customer so that he can exercise the function of pre-approving orders after shipment. ( )
答案:错
Forfeiting is the term generally used to denote the purchase of obligations falling due at some future date, arising from deliveries of goods and services-mostly export transactions-with recourse to any previous holder of the obligation. ( )
答案:错
Once you establish an irrevocable trust, you cannot change or modify it in any way. ( )
答案:对
In an operating lease, the lessor provides maintenance at additional lease cost which will be borne by the lessee. ( )
答案:错
Financial lease is sometimes called capital lease and is usually( ).
答案:long term
Forfeiting provides( )financing of the value of export.
答案:100%
In a factoring, the seller gets access to finance linked to his( )
答案:current levels of business

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