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!
9 The objective of IAS 17 Leases is to prescribe the appropriate accounting treatment and required disclosures in relation to leases.
Which TWO of the following situations would normally lead to a lease being classified as a finance lease?
(i) The lease transfers ownership of the asset to the lessee by the end of the lease term
(ii) The lease term is for approximately half of the economic life of the asset
(iii) The lease assets are of a specialised nature such that only the lessee can use them without major modifications being made
(iv) At the inception of the lease, the present value of the minimum lease payments is 60% of what the leased asset would cost to purchase
A (i) and (ii)
B (i) and (iii)
C (ii) and (iii)
D (iii) and (iv)
答案：A
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
