【每日一练】ACCA F9（ Sept 2016）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.
Each question is worth 2 marks.

In relation to an operating lease, which of the following statements is correct?
A All the risks and rewards of ownership transfer to the lessee
B The asset and lease obligation will be recorded in the statement of financial position
C The lease period will cover almost all of the leased asset’s useful economic life
D The lessor will be responsible for repairs and maintenance of the leased asset

Answer：

D
Under an operating lease, the lessor is responsible for repairs and maintenance of the leased asset.

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