出租人

The lessor shall calculate the financing income at the current period by adopting the effective interest rate method.

出租人应当采用实际利率法计算确认当期的融资收入。

For lessors, this means that theprecedent of decisions made in Shanghai may have little or no bearing on similar court cases in Xiamen.

对出租人而言，这意味着，在上海作出的判例，可能对于在厦门法院的相似案件很少效力或几乎没有效力。

There is one of the situate as follow, hirer can pre-time to resolve the contract.

有下列情形之一者，出租人可以提前解除房屋租赁合同。

Until then the article remains the property of the hirer/seller although used by the buyer.

在这以前，该物品仍属出租人／出售人的财产，尽管它被买方所使用。

Article 38A lessor shall disclose the carrying amount of each class of leased assets in the operating leases.

第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。

Chapter one is a general introduction to financial leasing, in which the author discusses the definition, legal nature and features of financial leasing. Moreover, the author defines the nature of "international" in "international financial leasing" as different business sites of both the leasor and leasee in different countries. In Chapter two the author probes into the various manifestations of breaches of contract by both the leasor and the leasee in financial leasing on the basis of a careful analysis of the regulations in both Anglo-American law system and the civil law system, CISG and Unidroit Principles of International Commercial contracts as well as our country"s law. In Chapter three the author studies the respective legal problems concerning bankruptcy of both the leasor and the leasee, including the leaser"s right to take back the leased assets. The last chapter is the conclusion of this dissertation , in which the author , on the basis of the first three chapters, puts forward his suggestions on the perfection of our country"s financial leasing law and thinks that a financial leasing law be passed to regulate both parties" conducts in the transaction and the whole transaction of the leasor should be supervised by a uniform government organism.

第一章为国际融资租赁的概述，对融资租赁的概念、法律性质、特征及其国际性进行了探讨；第二章通过对英美法系和大陆法系国家法律及CISG和国际商事合同通则中关于违约及其救济的分析研究，并结合我国《合同法》的规定，主要探讨了国际融资租赁交易中各方当事人的具体违约形态及其救济措施；第三章探讨了国际融资租赁交易中出租人和承租人破产情形下的相关法律问题，主要分析了破产财产、破产债权及在承租人破产情形下出租人对租赁物的取回权等法律问题；第四章为本文的结论部分，在前三章的基础上，从私法和公法的角度对我国融资租赁法律体系的完善提出了建议，认为我国应制定专门的融资租赁法来规范该交易中可能出现的各种法律问题，并应统一对融资租赁业加以监管。

Where the Authority is the lessor, assets leased by the Authority under operating leases are included in non-current assets, and rentals receivable under the operating

倘训练局为出租人，训练局依据经营租约租用的资产列作非流动资产，并按租期以直线法将经营租约下的应收租金计入收支结算表内。

A leasehold estate is an ownership interest in land in which a lessee or a tenant holds real property by some form of title from a lessor or landlord .

租赁权是一种土地的所有权，即承租人或租客从出租人或房主那拥有某种意义上的物业所有权。

Lessee is not allowed to lease the house to anyone else unless be approved by leaser in advance.

除非事先有出租人的书面许可，承租人不得把该房再出租给其他任何人。

The thesis gives a macro explanation and grasp which is based on theoretical foundation, social surroundings and developing trend, explains the possibility and necessity of its appearance and discusses the developed process of its object which covers not only real property but also all asset. The author analyzes beneficial weight, systematic ideal and legal values, then clarifies that the legal system needs profound juristic basis. By using the method of comparative analysis, the author expounds the requirement of applicable conditions in other countries and analyzes its deficiencies in the Contract Law of Peoples Republic China. From the angle of legal effect after its application, the author analyzes the differences in rights and duties between legal nexus among them (the owner, the leasee, the leaser) and pure bargain relation, lease relation. The author thinks applicable range of the legal system may be enlarged and be analogized to financial lease and over the property of another. In the end, it puts forward the perfection suggestions of the legislation of the system of no break of lease with bargain.

本文首先从该制度产生的理论依据、社会背景以及发展趋势上，对其进行一个宏观了解和把握，说明其产生的可能性和必要性以及适用对象由不动产向一切财产转变的发展过程；其次通过利益衡量、制度理念、法律价值三个方面的分析，阐明该制度的存在有其深厚的法理学基础；又运用比较分析的方法，阐述各国在其适用条件上的要求，分析我国合同法有关此方面存在的缺陷；再就该制度适用后所产生的法律效果，分别分析三方(所有人、出租人、承租人)之中每两方之间的法律关系与单纯的买卖关系、租赁关系在权利义务上有何不同；然后将其适用范围扩大，类推适用于融资租赁和他物权；最后提出完善我国买卖不破租赁制度的立法上的建议。

Objective To investigate the effects of interleukin-1 β converting enzyme gene on the biologic characteristics of ovarian cancer cells.

目的 探讨白细胞介素-1 β转换酶的表达，对卵巢癌细胞生物学特性的影响。

Campylobacter: This illness is the most commonly identified cause of diarrheal illness in the world.

弯曲：这种病是最常见的原因查明腹泻病，在世界上。