Which of the following is an example of off-balance-sheet financing?______.

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问题 Which of the following is an example of off-balance-sheet financing?______.

选项 A、Operating lease
B、Debenture bonds
C、Current portion of long-term debt
D、Convertible bonds

答案A

解析答案为A项。current portion of long-term debt，CPLTD“长期债务中一年内到期的部分”。本题中除A项所指的“经营性租赁”属于表外融资，其余选项的三种融资方式均需在企业的资产负债表中列出，故选A项。

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FECT综合（现代金融业务）

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