為了幫助備考ACCA考試的小伙伴更好的備考，下面幫考網就分享給大家一些ACCA考試F4模擬試題，感興趣的小伙伴趕緊來練習吧。

2 In relation to the Property Law of China:

(a) explain the term registration of the right of real property;

(b) explain the special provision of the Property Law on the registration of the state-owned natural resources;

(c) explain the jurisdiction of the registration for real property;

(d) explain the functions of the certificate of real property ownership, and state which shall prevail if the contents of the certificate are inconsistent with those recorded in the real property register.

答案：

2 This question requires candidates to explain the term registration of the right of real property and the special provision on the registration of the state-owned natural resources, and state the jurisdiction of the real property registration and the functions of the certificate of real property ownership as well as the priority when there is a difference between the certificate and the record in the register under the Property Law:

(a) In accordance with Article 9 of the Property Law, registration of the right of real property refers to such a statutory procedure in which the registration organ registers a real right of the right holder so as to have the creation, change, transfer or elimination of the right of a real property become effective.

(b) In accordance with Article 9 of the Property Law, the ownership of the natural resources which are owned by the State may choose not to be registered.

(c) In accordance with Article 10 of the Property Law, the registration of a real property shall be executed by the registration organ of the place where the real property is located.

(d) In accordance with Article 17 of the Property Law, the certificate of real property is the proof of the holder’s ownership of real property. The items recorded in such a certificate shall be consistent with those recorded in the real property register. In the case where there is any inconsistency, the item recorded in the real property register shall prevail.

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