Gross Charter or Gross Terms
总承付租赁或总承付条款
The lessee debits Rent Expense and credits Cash when making lease payments.
当支付租赁契约时，承租人将租金费用计入借方，并将现金计入贷，。
hire purchase
留购(租赁期满时承租人可购买租赁物)
At the end of the lease, the title to the equipment will be transferred to the lessee by symbolic payment of 100 US dollars.
租赁期末，该设备的所有权以100美元的象征性付款转让给承租人。
full pay out lease
费用全付租赁,见 finance lease
In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.
在资本租赁中，承租人资本化租赁资产和报告租赁负债。
"partnership, leasing, contract operation and sell-off"
租赁,承包经营和出售
(2) The leasor has appointed the supplier or leased property;
（二）出租人为承租人指定供货人或租赁物的；
The tenancy contract is the basis for regulating the relations between lessor and tenant.
租赁合同是调整出租人与承租人关系的基础。
On the Law Effect of the Relationship between the Lessee and the Renter in House Leases;
房屋租赁中承租人与出租人关系的法律效力
Tax official: it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period.
税务局：指被租赁资产的所有权在租赁到期时转移到承租方的一种租赁。
A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset.
资产租赁是长期的，不可取消的，并与租赁资产分期付款购货相类似。
Formerly controlled tenancies will continue to enjoy security of tenure so long as the tenant is prepared to pay the prevailing market rent on renewal of the tenancy.
对于过去受管制的租赁，只要租客于续订租赁时愿意缴付市值租金，其租住权将继续得到保障。
While in possession of the lease item, the lessee shall perform the obligations of maintenance and repair thereof.
承租人应当履行占有租赁物期间的维修义务。
Article247 Lessee's Obligation of Due Care; Maintenance Obligations The lessee shall keep and use the lease item with due care.
第二百四十七条承租人应当妥善保管、用租赁物。
Person or company who hold property on a lease is the ~.
承租人是在租赁中占有资产的个人或公司。
The Solution to Accounting Under Financing Charter;
融资租赁下承租人应如何进行会计处理
The Study of the Pre-emptive Rights of House Leasing Contract
房屋租赁合同中承租人优先购买权研究
