(8)The bank leases or lends out business license.

(八)出租、出借经营许可证的。

(3)The term “income from contracted or leased operation of enterprises or institutions” shall mean income derived by individuals from contracted or leased operations, or from assigning such contracts or leases , including income of a wage or salary nature derived by individuals on a monthly basis or from time to time.

(三)对企事业单位的承包经营、承租经营所得，是指个人承包经营、承租经营以转包、转租取得的所得，包括个人按月或者按次取得的工资、薪金性质的所得。

The grant or renewal of land leases after the establishment of the Macao Special Administrative Region shall be dealt with in accordance with the relevant land laws and policies of the Region.

澳门特别行政区成立后新批或续批土地，按照澳门特别行政区有关的土地法律及政策处理。

office leases , real estate contracts, sales agreements, employment contracts, equipment leases, prenuptial agreements. They even apply to stipulations and settlements in litigation, where you want an agreement so clear that it avoids future litigation.

办公租赁合同、不动产合同、买卖合同、劳动合同、设备租赁合同、婚前协议。同样，如果你不想让你在诉讼中所起草的和解条款与协议再起争议的话，也可以参考一下这些招数。

Finance leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets are transferred to the Group.

财务契约指租出资产持有权之大部份风险及回报皆根据该等契约拨归本集团之契约。

And even now only a few leases have been granted, with ninety percent of applications lost in bureaucratic limbo

到现在只批准了几件租约，百分之九十的申请都消失在官僚主义的汪洋大海里了。

Article 27 Thefinancing lease of civil aircraftmeans that the lessor acquires a civil aircraft pursuant to the selection of the lessee with respect to supplier and civil aircraft, and leases it to the lessee, who shall pay rental periodically.

第二十七条 民用航空器的融资租赁，是指出租人按照承租人对供货方和民用航空器的选择，购得民用航空器，出租给承租人使用，由承租人定期交纳租金。

Article 68 If a person, in violation of the provisions of Article 25 of this Law, transfers or leases his coal production license, the department in charge of the coal industry shall revoke his coal production license, confiscate his unlawful proceeds and impose on him a fine of not less than one time and not more than five times his unlawful proceeds.

第六十八条违反本法第二十五条的规定，转让或者出租煤炭生产许可证的，由煤炭管理部门吊销煤炭生产许可证，没收违法所得，并处违法所得一倍以上五倍以下的罚款。

Article 32. Anyone who trades in, leases or transfers fishing licences by other illegal means shall have his unlawful income confiscated and his fishing licence revoked, and may be concurrently fined.

第三十二条买卖、出租或者以其他形式非法转让捕捞许可证的，没收违法所得，吊销捕捞许可证，可以并处罚款。

Article 33 In the case of a financing lease, or other leases covering a period of six months or longer, the lessee shall register his right of possession of the civil aircraft with the competent civil aviation authority under the State Council; no such lease may act against a third party unless registered.

第三十三条 民用航空器的融资租赁和租赁期限为六个月以上的其他租赁，承租人应当就其对民用航空器的占有权向国务院民用航空主管部门办理登记;未经登记的，不得对抗第三人。

Article 42 If a person purchases, sells or leases mineral resources or transfers them by other means, his unlawful proceeds shall be confiscated and he shall be fined.

第四十二条 买卖、出租或者以其他形式转让矿产资源的，没收违法所得，予以罚款。

Article 43 Whoever, in violation of the regulations governing control of guns, leases or loans guns that are used for the discharge of official duties shall be punished by applying mutatis mutandis the provisions of Article 187 of the Criminal Law.

第四十三条违反枪支管理规定，出租、出借公务用枪的，比照刑法第一百八十七条的规定处罚。

Article 123 Where leases of land without a right of renewal expire after the establishment of the Hong Kong Special Administrative Region, they shall be dealt with in accordance with laws and policies formulated by the Region on its own.

第一百二十三条 香港特别行政区成立以后满期而没有续期权利的土地契约，由香港特别行政区自行制定法律和政策处理。

Article 120 All leases of land granted, decided upon or renewed before the establishment of the Hong Kong Special Administrative Region which extend beyond 30 June 1997, and all rights in relation to such leases, shall continue to be recognized and protected under the law of the Region.

第一百二十条 香港特别行政区成立以前已批出、决定、或续期的超越一九九七年六月三十日年期的所有土地契约和与土地契约有关的一切权利，均按香港特别行政区的法律继续予以承认和保护。

Article 120 The Macao Special Administrative Region shall, in accordance with law, recognize and protect all the lawful leases of land granted or decided upon before the establishment of the Macao Special Administrative Region which extend beyond December 19, 1999, and all rights in relation to such leases.

第一百二十条澳门特别行政区依法承认和保护澳门特别行政区成立前已批出或决定的年期超过 一九九九年十二月十九日 的合法土地契约和与土地契约有关的一切权利。

Article 121 As regards all leases of land granted or renewed where the original leases contain no right of renewal, during the period from 27 May 1985 to 30 June 1997, which extend beyond 30 June 1997 and expire not later than 30 June 2047, the lessee is not required to pay an additional premium as from 1 July 1997, but an annual rent equivalent to 3 per cent of the rateable value of the property at that date, adjusted in step with any changes in the rateable value thereafter, shall be charged.

第一百二十一条 从一九八五年五月二十七日至一九九七年六月三十日期间批出的，或原没有续期权利而获得续期的，超出一九九七年六月三十日年期 而不超过二零四七年六月三十日的一切土地契约，承租人从一九九七年七月一日起不补地价，但需每年缴纳相当于当日该土地应课差饷租值百分之三的租金。此后，随应课差饷租值的改变而调整租金。

Under the Mineral Leasing Act of 1920, the Secretary of the Interior was empowered to issue prospecting permits and leases for certain minerals such as oil and gas

根据1920年的《矿藏租赁法案》，内政部长有权颁发对某些矿产(如石油和天然气等)的勘探许可证和祖约。

Analyze the Margin Leasing Method Drafted Plan to Perfect Modern Leases Industry in Our Country

解析融资租赁法草案　完善我国现代租赁业

These farmers, although technically free men, could not leave their holdings of their own accord, but could be compulsorily moved to other holdings or have their leases ended

尽管这些佃农有人身自由，他们还是随意离升自己的租地;但是他们可以被迫搬到别的租地，或终止租赁期。

Interest expense, which represents the difference between the minimum payments at the inception of the finance leases and the corresponding fair value of the assets acquired, is allocated to accounting periods over the period of the relevant leases to produce a constant rate of charge on the outstanding balances.

利息支出指订立财务契约时之最低付款额与相应购入之资产之公平价值之差价，按有关契约期拨入各有关会计期间，以使未偿还结余之财务支出率得以固定。

During the year, the Group financed additions to machinery and equipment amounting to approximately $8,375,000 (2001- $25,521,000)and discharged liabilities for prior year additions to machinery and equipment amounting to $2,811,000 (2001-$12,032,000)by new finance leases .

年内，本集团以新财务契约共8,375,000元(二零零一年:25,521,000元)添置机器及设备，并以新财务契约偿还去年添置机器及设备之应付款项约为2,811,000元(二零零一年:12,032,000元)。

If, in violation of the regulations governing control of guns, a unit that is equipped with guns for civilian use leases or loans such guns and has thus led to grave consequences, or if other serious violations are involved, the persons who are directly in charge of the unit and other persons who are directly responsible for the violation shall be punished by applying mutatis mutandis the provisions of Article 187 of the Criminal Law.

配置民用枪支的单位，违反枪支管理规定，出租、出借枪支，造成严重后果或者有其他严重情节的，对其直接负责的主管人员和其他直接责任人员比照刑法第一百八十七条的规定处罚。

If, in violation of the regulations governing control of guns, an individual who is equipped with guns for civilian use, leases or loans such guns and has thus led to grave consequences, he shall be punished by applying mutatis mutandis the provisions of Article 163 of the criminal Law.

配置民用枪支的个人，违反枪支管理规定，出租、出借枪支，造成严重后果的，比照刑法第一百六十三条的规定处罚。

TRAC(Terminal Rental Adjustment Clause)leases

期末租金调整条款租赁协议

for the residue of the term of years created by the respective Crown leases , subject to the covenants, conditions, stipulations, exceptions, reservations, provisions and powers contained in and reserved by the said Crown leases.

期限为各该有关官契批期之剩余年期，惟须受各该官契所载及所保留之规约、条件、规定、例外条款、保留条款、但书及权力所限制。

Certain machinery and equipment included in Note 11.a above are held under finance leases .

上述附注11.a所载的若干机器及设备按财务契约持有。

If, in violation of the regulations governing control of guns, a unit or individual leases or loans guns and if the violation is of a minor nature and does not constitute a crime, the public security organ shall detain for not more than 15 days the individual or the persons who are directly in charge of the unit and other persons who are directly responsible for the violation and may also impose a fine of not more than 5,000 yuan; and it shall confiscate the guns leased or loaned.

违反枪支管理规定，出租、出借枪支，情节轻微未构成犯罪的，由公安机关对个人或者单位负有直接责任的主管人员和其他直接责任人员处十五日以下拘留，可以并处五千元以下罚款;对出租、出借的枪支，应当予以没收。

Land and buildings in Hong Kong are held under medium term leases on the basis of the rights of extension provided by the New Territories Leases (Extension)Ordinance 1988.

位于香港之土地及楼宇乃根据一九八八年新界土地契约(续期)条例提供之续期权按中期契约持有。

We agree that leases of land will be valid for fifty years after 1997 and that the British Hong Kong Government may use the income from the sale of land.

我们同意可以批出一九九七年后五十年内的土地契约，而且同意港英政府可以动用这种卖地收入

classification of renewals or extensions of existing sales-type or direct financing leases

现行销售型或直接筹资租赁的转期或扩展范围

net leases

n.净租赁

carefree leases

无偿租赁

accepting leases

承租

full service leases

n.附加全部服务租凭

assignment of leases

n.转租

accounting for leases

sale—leaseback transactions involving real estate : 租赁业务的会计处理:有关不动产的售后回租业务

income earned on leases

租赁收益

direct financing leases

n.直接融资租赁

written contract of leases

书面租赁合同

deposit on long term leases

n.长期租赁预收款

contract for financial leases

融资租赁合同

accounting for leases in financial statement

出租人财务报表中的租赁会计

accounting for leases-initial indirect costs

租赁会计—最初间接成本

classification of renewals or extensions of existing sales type or direct financing leases

现行销售型或直接筹资租赁的转期或扩展范围

accounting for leases-changes in the provisions of lease agreement resulting from refunding of tax exempt debt

租赁会计—免税债务退款导致租赁协议规定的变更

accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases

与取得贷款有关的不可回收费用和成本以及租赁的期初直接成本的会计处理