问答题

免除或者限制责任的条款

【参考答案】

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免除或者限制责任的条款，是指规定免除或者限制格式条款提供者责任的各种条件的条文。\n \n \n
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On 1 April 20X7, Fino Co increased the operating capacity of its plant. On the recommendation of the finance director, Fino Co entered into an agreement to lease the plant from the manufacturer. An initial payment is made on 1 April 20X7 and the present value of the future lease payments at that date is 100,000 per annum, commencing on 1 April 20X8. The rate of interest implicit in the lease is 10%. The lease does not transfer ownership of the plant to Fino Co by the end of the lease term and there is no purchase option available.Fino Co incurred initial direct costs of 7,000.What is the initial cost of the right-of-use asset as at 1 April 20X7?A、186,500 C、286,500
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