n. lending
... Res certa 确定物 Res commodatae 出借物 Res communes 共有物 ...
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出借物之诉 actio commldati
借出物 loan ; leun lon
跟踪被借出的货物入库 pursue parts that lended out
·2,447,543篇论文数据，部分数据来源于NoteExpress
纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。
Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy.
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