the lessee has the option to buy the leased asset at a price which is expected to be far lower than the fair value of the leased asset at the date when the option becomes exercisable thus on the lease beginning date it can be reasonably determined that the option will be exercised
承租人有权以远低于期权可行权日租赁资产公允价值的价格购买租赁资产，因此在租赁开始日可以合理地确定该期权将被行使
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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