最典型的是一个3年的租约,一辆汽车在租期结束后回到制造商手中进行处置,一般情况下通过拍卖还可以取得收益。
Typically, at the end of a three-year lease, a vehicle is returned to the manufacturer which then disposes of it, usually profitably, at auction.
上个月他们才刚刚签署一项租约,将其在伦敦交易大厅的租期延续到2011年。
Only last month it signed a lease, lasting until 2011, for its trading floor in London.
房屋转租的租期,不得超过原租约的租期。
The term of the sublease shall not exceed the term of the original lease.
经营租约下的预付租金最初按成本列帐,其后按租期以直线法确认。
Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.
租约内规定之租金,印花税率按租期长短(由每年租金0.25%- 1%)征收。
Stamp duty on rents varies on the the period of the lease (from 0.25% - 1% of the annual rent).
租约内规定之租金,印花税率按租期长短(由每年租金0.25%- 1%)征收。
Stamp duty on rents varies on the the period of the lease (from 0.25% - 1% of the annual rent).
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