Which of the following is a lease payment that would be included in the measurement of the lease liability at the commencement date?
A. Fixed payments not paid as of the commencement date
B. All termination penalties included in the lease
C.Variable payments that depend on sales volume
D.Fixed payments made before the commencement date
A. Fixed payments not paid as of the commencement date
在租赁负债的初始计量中，应包括租赁期开始日尚未支付的固定付款额。因此，选项A是正确的。选项B中的终止罚金通常只有在租赁期反映出承租人将行使终止租赁选择权时才会被考虑。选项C的可变支付取决于未来的情况变化，通常在初始计量时不包括在内，除非它们实质上是固定的。选项D的固定付款如果已在租赁开始日之前支付，则不会包含在租赁负债的初始计量中。
