In relation to an operating lease, which of the following statements is correct？
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
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In relation to an irredeemable security paying a fixed rate of interest, which of the following statements is correct？
As risk rises, the market value of the security will fall to ensure that investors receive an increased yield
B. As risk rises, the market value of the security will fall to ensure that investors receive a reduced yield
C. As risk rises, the market value of the security will rise to ensure that investors receive an increased yield
D. As risk rises, the market value of the security will rise to ensure that investors receive a reduced yield
全国338个地级城市，2016年相比2013年PM10下降了15.5%。()
全国酸雨区面积占国土面积比例由历史高点的30%左右下降到了去年的7.2%。()
2016年，三大区——京津冀、长三角、珠三角三个区域细颗粒物，PM2.5平均浓度与大气十条制定出台的2013年相比都下降了30%以上。()
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