单项选择题

单项选择题 From the perspective of the lessor, which statement is correct respecting the criteria for determining whether a lease is an operating or a finance lease? (  ) A、Substantially all of the risks and rewards of ownership have been transferred from the lessee to the lessor. B、 There is a transfer of ownership to the lessee or a bargain purchase option (BPO) at the end of the lease.  C、 The lease term is a minor part of the economic life of the asset.  D、The present value of the lease payments is greater than 50% fair value of the leased asset.

多项选择题 下面对指令i--；解释正确的是（） A、i-1； B、i-2； C、i=i-1； D、自减一指令