流动资产减少或负债增加;在租赁的形式下,公司取得了固定资产的使用权,无所有权,出租人(Lessor)是债权人,承租人(Lessee)是债务人,债务为租金支付,但资产负债比例关系不产生变化,不致因大额固定资产的增加而使公司财务指标恶化...
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... original mortgagor 原按揭人 lessor 对于外租赁人；批租人 overdraft on banks abroad 向海外银行同行透支 ...
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credit-based lessor 立足于信用的出租人
originating lessor 作为发起人的出租人 ; 发起人出租人
asset-based lessor 立足于资产的出租人
credit-oriented lessor 信贷导向型出租人
accounting for leases-lessor 出租人会计
RDL Redelivered to lessor 还箱给出租人
asset-oriented lessor 资产导向型出租人
benefits to lessor 对出租人的好处
container lessor 集装箱出租人
Being the lessor, a bank should perform a contract for sale and a contract for lease.
银行作为出租人，需履行组成融资租赁合同的买卖合同和租赁合同。
参考来源 - 船舶融资租凭中银行风险规避的法律问题研究The first point of view is from the choice of leasing equipment and manufacturers, the second is from the choice of lessor , the third is construction enterprises inner risks and measures.
之前的研究大多侧重于租赁设备及供应厂商的选择,对出租人和承租人内部管理方面的关注较少,本文从系统、整体的角度考虑风险防范,有助于承租人将风险控制在合理的范围。
参考来源 - 融资租赁在施工企业中的运用：以中铁X局集团为例·2,447,543篇论文数据，部分数据来源于NoteExpress
N-COUNT A lessor is a person who owns something such as a house or piece of land and leases it to someone else. 出租人 [法律]
The lessor shall, in accordance with the time and standards provided in the contract, turn over the leased property for the use of the lessee.
出租方应按照合同规定时间和标准，将出租的财产交给承租方使用。
If the lessor transfers the ownership of the property to a third party, the lease contract shall continue to be effective with respect to the new owner of the property.
如果出租方将财产所有权转移给第三方时，租赁合同对财产新的所有方继续有效。
After the trade fair has finished or the lease of the counter has expired, the consumer may also demand compensation from the organizer of the trade fair or the lessor of the counter.
展销会结束或者柜台租赁期满后，也可以向展销会的举办者、柜台的出租者要求赔偿。
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