問題：Which two of the following statements describe an acceptable accounting treatment for a finance lease transaction in the accounts of the lessee?
　　A. Debit asset a/c with the fair value of the leased asset.
　　B. Debit asset a/c with total payable under the lease.
　　C. Debit statement of profit or loss with the total finance charges arising under the lease.
　　D. Credit lessor a/c with the present value of the minimum lease payments.
　　答案：The correct answers are: Debit asset a/c with the fair value of the leased asset;
　　Credit lessor a/c with the present value of the minimum lease payments.
　　IAS 17 requires the asset and liability to be recorded at the present value of the minimum lease payments, or at the fair value of the asset as an alternative. Finance charges are spread over the primary leasing period according to IAS 17, using either the actuarial or sum of digits method.