在看CFA,有点不明白,弱弱的问一下，在融资租赁核算的时候,期初资产和负债都要增加.... 资产增加会引起CFI的减少吗? 负债增加会引起CFF的增加吗? 总效用是0?

因为课本后有一道题目，说which is least accurate? 答案是:When a capital lease in initiated, the present value of the leased asset is treated as financing cash flow. 为什么不正确呢? 非常感谢大家指导!