在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
2 In relation to the Property Law of China:
(a) explain the meaning of the right to the use of construction land and its legal nature;
(b) state the right to the use of construction land, for commercial purposes, which shall be created by the form of assignment;
(c) describe the necessary procedure to be taken to create the right to the use of construction land.
答案：
2 This question requires candidates to explain the meaning and the legal nature of the right to the use of construction land, state such rights for the commercial purposes which shall be created by a form of allocation and the creation of such a right under the Property Law:
(a) The right to the use of construction land is a kind of usufructuary right in legal nature. In accordance with Article 135 of the Property Law, the holder of such a right has the right to possess, use and seek proceeds from the land owned by the state, and shall be entitled to erect buildings, architectures and their auxiliary facilities on such land. The ownership of the construction land belongs to the state.
(b) In accordance with Article 137 of the Property Law, as regards land used for industry, commerce, tourism, entertainment, residential housing or any other commercial purposes, or there are at least two intended land users interested in the same piece of land, the assignment of the right to the use of construction land shall adopt such means as auction, bid invitation or any other public bidding methods.
(c) In accordance with Article 139 of the Property Law, to create the right to the use of construction land, an application for the registration of such a right shall be submitted to the relevant registration department. The right to the use of construction land shall be created as of the completion of such registration.
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