英文租赁合同（共6篇）
篇1：英文租赁合同
factory rental contract
first party:
second party(tenant):
dongguan city.the property is owned by first party, both parties have come to an agreement and first party is renting the factory and dormitory to second party.both parties have already voice out about their requirement, after signing the contract, that means both parties have to follow and abide the rules accordingly.the details of the rental agreement contract are as per follow:
一：location of the rental factory :
二: the lease period : from year month day to year monthday first three years are fixed , last 2 years will have some adjustment, 3 years later the rent are to increased by rmb per square meter.the total lease period are years.三：the factory area : rental charges:
the whole building area includes factory、dormitory and facility are about square meter(the actual usable space might not be square meter, but rental fees are calculated by this square meter which was shown in this contract agreement)from year month day to year month day, the rental charges are k rmb per month, second party should pay for rmb to first party each month.from to , second party should pay for mb to first party each month.first party are provide 2 months for renovation, in this 2 months there will be no rental charges during the renovation period, and the rental charges will only begins on
methods for payment
1.deposit for the factory : after signing the contract , second party should pay rmb as deposit within days.second part will also need to pay rmb for the 1st month rental too.after completing the contract agreement duration period, second party has to paid the wages, utilities bills, rental and incurred bills and also did not break any of the rules in the agreements.(means second party did not break the contract or damage the factory/structure or the facilities)after the confirmation of the 1st party that everything is ok, the deposit will be return back to the 2nd party by the 1st party and the contract ends too, or else the deposit will be confiscated by the 1st party.2.payment: second party must pay the rent before on that month.五：the requirement for the usage of the factory: second party should take good care of the factory , dormitory and the other facilities , 2nd party should not change the structure or damage the building structure.when second party want to change the structure of the factory second party should consult with first party, and get the first party ‘s consent first.六：insurance:
1.after signing the contract , second party should buy insurance for the all the building of first party’s factory within days, the insurance should be bought for continuous and full property insurance.the insurance period should not be less than the contract rental duration.the original of the insurance list should be kept by first party.2.second party should indicate first party is the insurance ‘s beneficiary in the insurance.second party should not restrict in the insurance for the first party for those benefits claims.3.if second party fail to buy the “full” insurance or continuously purchase, first party has the right to buy the insurance for us, but all the bills will be charges back to the second party and second party has to be responsible for all the charges.4.in the effective period of the contract, second party can’t end up or cancel the insurance using any reason.if second party end up the insurance , first party have rights to buy the insurance on 2nd party behalf, the fees will also be charged to second party.七、the responsibilities and duties for first party and second party:
1.first party ‘s responsibilities and duties.a、first party are provide a kva transformer;
b、1st party will provide 2nd party the water supply in the factory and also till the entrance.c、first party will be responsible for the factory and dormitory fire protection, and provide the qualified fire license.2.second party ‘s responsibilities and duties:
a、the second party sets up the factory, no matter own profit or loss , the second party should get the legal business license , and the operation should be legal;
b、the second party should pay for all the bills like public security department , labour department , insurance ,industry and commerce, tax ,and water and electricity department.c、any business activities or the business dispute, first party will not be responsible.d、to pay taxes lawfully;
e、second party are in charge of fire system and lift’ s repair、maintain、and annual inspection, the fess will be paid by second party.f、1st party will only be responsible to collect the rental fees from 2nd party, other than that, for the other kind of bills second party should be responsible to pay all the taxes and fees/bills and that includes any requirement of the local government department.g、when the second party is not renting the factory anymore, the facilities and transformer and the lift should be returned to first party , the second party cannot remove or destroy the property , or else second party has to pay the damages to the first party.h、the factory are not allow to rent to other people without the first party’s written consent;
i、without the written consent of first party’s approval, second party can’t change the factory structure or decoration.if the 1st party agrees to the renovation proposed by 2nd party, after the lease period will be owned by first party.八、the responsibilities of breaking the contract
1.in the lease period, second party should pay the rent on time , when second party didn’t pay it on time , the late fee charges is per day, if the second party did not pay the rent within days first party have the rights to end up the contract.2、the second party must observes & follow local laws , if second party have the illegal operations and get caught, the responsibilities and fines will be paid by second party.3.first party will ensure the right to use the factory to 2nd party within the lease period and the operation carried out should be legal, if due to any party who break this contract and causes any losses to another party, the party who break this contract has to pay to another party the losses.4、second party will have to rent the factory accordingly to the lease period in the contract, if second party breaks the contract, the first party have the rights to confiscate the deposit, if the first party loss are more than the deposit , the first party can pursue 2nd party for those amount.5.the second party must be observe the 5th rule, otherwise first party will ask the second party to pay for the damages.九： the contract will be taken effect after both parties signed the contract.if any parties, the person in charge has change , this contract will still be effective with no changes.十：exemption clause:
1.in the case of incidents which cannot be prevent, both parties will not be hold for any responsibilities.2.in the case of fire and is cause by 2nd party due to misuse of the electricity power or some other reason , the 2nd party will be held full responsibilities and have to pay for the damages to the first party.if the fire was caused by 3rd party, then the 3rd party will be held full responsibilities.3.for all the property & stuffs that is store in the factory by 2nd party, 2nd party has to be responsible for them, in case of any damages or theft, first party will not be responsible.十一、conditions for breaking the contract:
when the following conditions occurred.first party has the rights to end up the contract immediately, confiscate the deposit, and will not take any responsibilities.1、second party pay the rent later than days.2.second party did not pay the bills etc: the taxes、the workers’ salaries, the water and electricity charges and so on & accumulate more than rmb
3.second party did not abide to the contract for point 8th and 9th.4.if 2nd party did not abide to this contact.十二、if any disputes in future , both party should try to negotiate or discuss, if cannot solve the dispute and come to an agreement , then the case will be brought up to the court.十三、if any conditions need to be to add in after signing the contract, both parties has to signed on the renewal contract.十四、there are 2 contracts altogether and each party holds one of them.both contracts are effective for the law and orders.2nd party hopes to sign the contract on after signing the contract, 2nd party will use cash cheque to pay st party months rent for(months deposit +month rent)
first party : second party:
representative signature: representative signature:
first party’s phone second party’sphone sign date: year month day
篇2：英文租赁合同
Landlord：
身份证号：
ID number：
地址:
Address：
银行账号：
Bank No：
承租方：
Tenant：
身份证号：
ID number：
出租方 (以下简称甲方)与承租方(以下简称乙方)于年 月日，双方一致就以下各项条款达成协议。(本合同以中文为准)
An agreement made on the date of between the landlord(hereinafter referred to as Party A) and the tenant as Party B) is hereby mutually agreed by and between the said parties to be as follows:
一、租赁标的:
Tenancy:
甲方同意将 室 及其家具电器设备在良好状态下租给乙方,租用分户面积总计约平方米。家具与电器设备清单见附件。
Party A hereby agrees to and the furniture and electrical appliances therein in clean and tenantable condition to Party B, the size of the leased property being Please see appendix for the list of furniture and electrical appliances.
二、租期:
Term of Tenancy:
2.1 租赁期为年，自年月日起至年月日止。
The above property is hereby leased for a term of year, commencing on and expiring on
2.2 租赁届满，甲方有权收回全部出租房屋及家俱、电器，乙方应如期交还(正常损耗及房屋结构上的潜在缺陷除外;返还的租赁房屋应当符合租赁房屋性质使用后的状态)，乙方如要求续租，在同等条件下享有优先续租权，须在本租约期满前一个月向甲方提出书面申请，租金和租期双方另行协商。
On expiry of this lease, Party A has the right to take back the leased property with furniture and electrical appliances in full, and Party B must deliver the leased property on the date of expiry (fair wear and tear, structural and inherent defeats excepted). After the leasing term, the apartment has to maintain the reasonable condition. If Party B wishes to extend the lease, Party B shall have the priority to renew the lease with the same condition and is required to give written notice to Party A One month prior the expiry of this lease , the revised rental rate and period should be negotiated between the two parties
三、租金:
Rent:
3.1 ,取暖,家具,电器(另见附件1)(家具及电器预算人民币 元整).
The rent month, including furniture, electrical appliances,management fee,heating fee.
3.2 租金支付方式为年付(十二个月)一次性支付，共计人民币
for one year rental。
3.3 租金以人民币支付。乙方在收到甲方的付款通知后须尽快付款，甲方收到租金后付给乙方全额收据。
The rent is payable in rmb. Party B has to pay the rent as soon as possible after receiving the note of payment from Party A. Party A then should issue a reciept of the total payment to Party B.
3.4 在本租约有效期内，租金不予调整。
The rental cannot be adjusted during the term of this Tenancy Agreement.
四、押金:
Deposit:
4.1 本租约签订之日，乙方应向甲方缴付壹个月租金额的租赁押金计人民币。租约期满，乙方如不再续租，甲方应在租赁期结束后十日内(在乙方将租赁期间发生的全部水，电，煤气等杂费付清后)，将押金退还(不计利息)
The day after the signature of this Tenancy Agreement, Party B must pay to Party A one months rental as deposit, totaling On completion of the tenancy period. if Party B does not continue to rent the leased property, Party A must return the deposit in full to Party B (excluding interest) within ten days after the termination or early of the Lease Agreement under the condition that Party B has paid all the utilities fee such as water, electricity, gas and telephone.
4.2 乙方如违反租约规定，致使甲方未能如期收取租金或因而发生费用开 支，甲方可以根据凭证扣留全部或部分押金抵付。不足部分甲方有权要 求乙方赔偿。
If Party B breaks any part of this contract, such as not paying the rent punctually, or causing additional expenses to Party A, Party A has the right to retain part of or all of the deposit as compensation according to its actual losses. If the said deposit is insufficient to cover Party A’s costs, Party A has the right to ask for compensation if any.
4.3 发生4.2条款情况，押金不足抵付时，乙方必须按接到甲方付款通知后 十日内补足。
If Clause 4.2 is brought into effect, and the said deposit is insufficient to cover Party A’s costs, Party B should pay the extra amount to Party A within ten days of receipt of Party A’s invoice notice.
4.4 押金以人民币支付。甲方收到押金后付给乙方全额收据。
The deposit is payable in RMB. Party A should issue a receipt to Party B after receiving the deposit.
五、其它费用:
Other Charges:
5.1 乙方在租赁期内所用的水、电、煤气,电话等费用由乙方缴付。
Party B’s utilities expenses during the lease term will be paid by Party B.
六、甲方的责任:
Landlord’s Responsibilities:
6.1 租赁期内甲方不得无故收回房屋，如甲方中途要求收回房屋，乙方可以拒绝。
Party A is not permitted to take back the leased property during the term of the contract without any reason. If Party A wishes to do so, Party B has the right to object.
6.2 负责对乙方正常使用中发生的房内家具、电器及其他设施损坏或故障进行及时维修并承担费用。
To undertake responsibility and assume such costs for timely repairs to furniture, electrical appliances and other facilities that are damaged or have malfunctioned through normal usage by Party B.
6.3 督促物业公司提供充分的保安、消防工作及安静清洁的居住环境。 To supervise the estate management office to provide adequate security, fire prevention and quirt & circumstance.
6.4 督促管理公司向乙方提供所应提供的服务，如冷水、热水、电的供应及各种设备(包括空调)的正常工作，并提供公共区域和公共设施的开放，如健身房、儿童房和其他娱乐场所。督促公共区域和公共设施的清洁;公共区域的照明并提供道路指示牌。督促道路和公共区域的维护;督促修理、保养和更换大厦的保安设施、消防设施、电器设施、变压器、煤气、排水、空调、电梯和其它设施。
To ensure the estate manager to provide proper service to Party B, such as supply of cold water, hot water, electricity, proper maintenance of all kinds of equipment (including air-conditioners), and to provide free access to public areas and facilities such as gymnasium, children’s room and other recreational areas. To clean public areas and facilities; to illuminate public areas and provide signs; to repair access ways and public areas; to repair, maintain, and replace security, fire fighting and electrical appliances, transformer, gas, sewage, air conditioning systems, elevators, lifts and other facilities of the building.
6.5 保证物业的合法性，保证有合法权利出租该物业。
Ensure the legality of the leased property. Ensure its legal rights to lease the property.
6.6 负责因违反上述责任而对乙方造成的所有损失的赔偿。
To compensate Party B for all loss arising from any breach of the above-mentioned responsibilities.
6.7负责开通电话及宽带,负责乙方入住前清洁室内卫生.
七、乙方责任:
Tenant’s Responsibilities:
7.1 乙方应按本租约三、四、五条款规定交付租金，押金和各项费用，如有拖欠，则作违约论。
Party B should promptly pay the rent, deposit and other charges as set out in Clauses 3,4 and 5of the Agreement. Non-payment of these charges constitutes a breach of this Agreement.
7.2 租赁期内未经甲方同意，乙方不能转租其所租房屋，私自转让无效。 During the period of Tenancy, unless with the agreement of Party A, Party B cannot sub-let or let in part or in full the leased property to other Party.
7.3 乙方应爱护房屋及其设备，如因使用不当导致损坏应负责赔偿。
Party B must take care of the property and its contents, otherwise Party B should pay compensation to Party A for his improper use of the property.
7.4 在房内已有的装饰和设施之外，乙方如要增加设备或其他装修须征得甲方同意;租赁期满必须恢复原状如有损坏(正常使用磨损、结构或原有的问题除外)，并承担其费用，经甲方验收认可后归还甲方。
In addition to the decoration and equipment already in the property, if Party B wishes to make any alterations or decorate the property, Party B should get the permission from Party A. On completion of the tenancy, Party B must hand-over the property to Party A in its original condition ( fair wear and tear, structural and inherent defects expected), and all fees arising from such work have to be borne by Party B.
7.5 保证赔偿由于乙方或乙方有关系的官员、上司、雇员、客人、来访者、雇佣工人、代理、执照持有者或被邀请人等(统称与乙方相关的人)的粗心及疏忽造成的房屋的损害或损失，并允许甲方或其代理人在事先通知后进入房屋，对房屋的损失或损害进行弥补及修复，在此所发生的费用由乙方负担。
To indemnify Party A for any loss or damage to the leased property from negligent act or omission of Party B or any officer, director, employee, guest, visitor, servant, agent licensee or in invitee of Party B (each referred to hereinafter individually as an “associate” ), to permit Party A or his authorized representatives, with an advance notice, to enter the leased property to repair any such loss or damage at the expense of Party B.
7.6 在甲方预先通知后，乙方应允许甲方或其代理人在有理由的情况下在合理的时间进入及巡视房屋进行必要的维修或修复工作;在租赁期最后一个月内，允许甲方或其代理人带领有意租赁或购买房屋的客人视察房屋，但乙方已按第2.2条书面通知甲方将续租时除外。
With Party A’s notice in advance, Party B should permit Party A and the person authorized by Party A under reasonable circumstances to enter and view the leased property at reasonable hours, to carry out any work and repairs which is necessary to be done. During the last one months of the Tenancy, Party A has the right to show the leased property to prospective lessors or purchasers, unless according to clause 2.2, Party B has informed Party A of its intention to renew the Lease.
7.7 在未经甲方书面同意下，乙方不得擅自设立、安装或移动设施及设备，不能擅自设立隔段，不得擅自对房屋的结构机关改动或增加。
Not to erect, install or remove any fixtures or partitioning, or to make any structural additions and alterations without the prior written consent of Party A.
7.8 租赁房屋过程中，必须严格遵守中华人民共和国的有关法律、细则、规章及法令的规定，并严格禁止乙方利用房屋进行违犯法律及不道德的行为。
Strictly to comply and adhere in the use of the leased property with all laws, regulations and decrees of the People’s Republic of China applicable to such use, and specifically not to permit or suffer the leased property to be used for any purpose that is unlawful or immoral.
7.9 房屋除供乙方居住之外，未经甲方书面同意，房屋不可作办公或协议未曾说明之用。上述同意不应不合理地拒绝。
To use the leased property exclusively as the residence of his family and not to use the leased property as an office or for any other purpose without the prior written consent or Party A , which consent shall not be ueasonably withheld.
7.10 未经甲方书面同意，屋外不得擅自放置标示板及陈列任何设施，不允许在房外、窗及门上挂晒衣物以影响房屋外观面貌，该条件不得被不合理拒绝。
Not to affix or display any signboard or other device visible from outside the leased property without the prior written consent of Party A, which consent shall not be ueasonably withheld, and not to use the outside of the leased property or any doors or windows to hang any washing.
7.11 租客必须遵守物业条例准则，如出现纠纷需与业主来协商调解。
To obey the regulation is set by the management office, in case any dispute arises, the two parties shall negotiate friendly.
八、房屋不能居住时其他事件:
Other things:
房屋由于火灾，恶劣天气，战争或其它甲方不可抗拒因素，而不是因为乙方直接或间接的疏忽及故意行为造成房屋毁坏而不能被正常使用及居住时，乙方从该日起停止支付租金，直至房屋可再被使用及居住时为止，如该房屋因任何不能归因于乙方的原因不能正常使用超过10天，乙方有权终止合同并无需承担任何责任，甲方应退还剩余部分押金及预付租金。甲方根据自己的意愿及经济、实际意义等原因，没有义务必须修缮复原房屋。若此情况发生，甲方应书面通知乙方，并在作出上述通知的十天之内将押金及预付租金全部退还乙方。
篇3：租赁合同期权问题研究
一、附期权的租赁合同的会计处理
其一, 隐式期权。通常会存在这样一种情形, 在租赁结束时, 承租人和出租人通过协商达成了一项新的合同, 允许承租人继续使用租赁资产。一些学者认为, 这种重新谈判的能力构成了隐式期权, 应纳入对租赁期的考虑;同时指出, 承租人可能在租赁期届满时重新谈判, 与其在租赁市场上拥有续租的合同期权是相似的。如果仅仅只考虑合同期权, 拥有隐式期权的承租人确认的租赁期不能超过合同约定的期限。然而, 有合同期权的承租人确认租赁期时可以包括续订期。也有部分学者指出, 有延长租赁期权利的承租人的合同立场, 与没有这种权利的承租人是不同的。因此, 其不赞成在租赁市场中将有续租期权的承租人与没有相同权利的承租人置于同一经济立场。包含在合同条款中的期权 (合同期权) 对由租赁合同产生的权利和义务有重大影响。因此, 本文主要讨论了这种合同期权。
其二, 期权租赁的确认。如果一项租赁给予承租人延长租赁期的期权, 承租人将有在可续订期使用租赁资产的权利, 但合同中并没有要求这样做。例如, 承租人签订一项5年期的租赁合同, 包含延长3年租赁期的期权。在这个租赁中, 承租人根据合同可以租赁5年, 但有可以继续使用3年的期权。这个租赁与8年期且在第5年终止合约的租赁经济形式相同。而在之前的讨论中, 理事会初步决定对租赁合同不采用组合的确认方法, 而是采用确认单个资产和负债的方法。因此, 尽管延长或终止期权的租赁合同都符合资产的定义, 理事会仍然决定不根据资产使用权分别确认。类似地, 在租赁合同的组合方法下, 在可选期内租赁合同租金支付义务不符合负债的定义。但是, 理事会初步决定采用确认单项资产和负债的方法, 租赁合同引起的单项负债 (租金支付义务) 应包含可续订期的租赁付款额。对于包含延长或终止期权的租赁, 理事会考虑了两种会计处理方式: (1) 承租人确认租金支付义务, 且对租赁期的不确定性通过计量来解决; (2) 承租人确认租金支付义务, 且对租赁期的不确定性采用确认的方法来解决——即选择一个可能的租赁期并在此基础上进行会计处理。具体分析如下:
一是通过计量解决租赁期的不确定性。对租赁期的不确定性可以采用对租金支付义务的计量来解决。
[例1]一台租赁期为10年 (初级阶段) 的机器。租赁合同中包括承租人可以另外租赁该机器5年的权利 (第二阶段) 。初级阶段和第二阶段每年的租金为100万元。承租人决定有80%的可能性会选择在第二阶段继续使用该机器。忽略贴现的影响, 计算结果的期望值, 承租人应确认的租金支付义务为1400万元 (20%×100×10+80%×100×15) 。出租人移交机器给承租人的行为被认为是将引起经济资源流出的触发事件。基于确认的目的, 没有必要具体指明租赁期是10年还是15年。租金支付义务已经产生, 且租赁期的不确定性通过计量得到了解决。这种方法没有导致对续订权的单独确认。然而, 续订权及其将被行使的可能性包含在租金支付义务的计量中。因此, 可以说这种方法比方法 (2) 更好地反应了期权的存在。然而, 可靠地预测执行新选择的可能性是很困难的。此外, 这种方法可能导致承租人确认租金支付义务时没有反映可能的结果。在例1中, 承租人确认的租赁付款额为1400万元, 符合租赁期为14年的情况。然而, 例1中的租赁期仅仅可能是10年或者15年, 不可能是14年。
二是通过确认解决租赁期的不确定性。如果采用确认解决租赁期的不确定性问题的方法, 那么在例1中, 无论该租赁期事实上是10年还是15年, 在会计处理时直接确认为10年期或15年期租金支付义务的租赁资产。出租人转移租赁资产给承租人是将导致经济资源流出的触发事件。在这种方法下, 租赁期的不确定性将通过确认来解决。如果承租人决定确认10年的租赁期, 那么租金支付义务的计量将不包括承租人行使续订权的可能性。同样地, 如果承租人决定确认租赁期为15年, 租金支付义务的计量包含承租人将行使续订权的假设。这种方法考虑了对作为不确定问题的续订权的估价, 该不确定性是由于过去的交易或事项引起的现实的义务。换句话说, 承租人是拥有10年的资产使用权且相应支付10年租金, 还是获得15年的资产使用权且相应支付15年的租金呢?这种方法存在的问题是, 租赁期一旦确定, 期权的存在会被有效地忽略 (除非要求对租赁期进行重估) 。如果确定例1中的租赁期为10年, 在计量租赁支付义务时第二阶段的续订权将被忽略。相反, 如果租赁期确定为15年, 将忽略10年租赁的可能性。
理事会通过对两种方法的评估, 初步决定采用方法 (2) , 关于租赁期的不确定性应该通过确认的方法解决, 且承租人应该对具体的租赁期确认租金支付义务 (例1中为10年或15年) 。理事会指出, 这个方法避免了方法 (1) 中的许多计量困难, 更便于会计人员操作。同时, 应该对确认类型进行额外披露, 以便使用者能够区分包含期权和不包含期权的租赁。此外, 针对该方法忽略期权存在的担心, 可以通过要求对租赁期进行重估来解决。
其三, 租赁期的确定。理事会考虑了三种方法来确定具体的租赁期。一是概率临界点法。概率临界点法是指承租人采用加权平均法来决定租赁期是否包含续订期。在这种方法下, 如果承租人将在续订期执行租赁资产使用权的可能性大于规定的概率临界点, 续订期就应该包括在租赁期中。这种方法与现行会计准则中的方法相似, 但有学者批评这种方法使用明显的界限测试来确定租赁期。在现行准则中, 通常将租赁期是否包括续订期作为经营租赁和融资租赁的划分标准。理事会讨论使用不同的概率临界点来确定租赁期, 包括:基本确定、合理确定、不太确定。该方法最大的优点就是会计人员非常熟悉、便于操作, 然而这一方法也存在一些缺点:不存在概念上完全正确的概率极限值, 采用任何一个概率临界点都是比较随意的;部分学者认为确定概率临界点体现了一项规则, 而不是以原则为导向的方法。二是租赁期的定性评估。承租人对租赁期进行定性评价, 是根据会计人员的判断, 在合理的和可接受的假设基础上确定实质的租赁期。这种方法的优点在于:简单——会计人员便于操作。尤其是承租人在签订合同时估计将使用租赁资产多长时间, 并且可通过预算或其他内部目的来评估租赁期;避免了随着概率临界点产生的明确的界限。然而, 这一方法也存在一些明显的缺点:将降低不同主体的可比性, 相似主体的相似的租赁业务可能确认的租赁期不同;有些学者认为应对如何定性评估提供更多的指导意见。三是最有可能的租赁期。该方法要求承租人根据最有可能的租赁期来确认租金支付义务。根据定性评估方法, 承租人将根据合理的和可接受的假设来确定租赁期。然而, 在最有可能租赁期的方法下, 承租人被明确要求确定出最有可能的结果。
[例2]承租人签订了一项为期5年的房地产租赁。在第一个5年结束时, 承租人有权根据市场租金率 (续约时) 续约5年 (在第10年末、15年末和20年末时承租人拥有同样的期权) 。承租人认为对房地产等的重大租赁资产改良期是10年。因此, 租赁期为5年、10年、15年、20年和25年的概率分别为10%、30%、15%、20%和25%。
该案例是一个相对成熟的企业, 具有新领域扩张的经验 (例如一个成功的连锁餐厅) 。这个假定反映了一个事实, 承租人普遍需要多余5年的时间在这个领域建立投资。然而, 还存在承租人愿意承担不延期的费用这种可能性。考虑到租赁资产改良, 管理层分析最有可能的租赁期是10年 (即为最有可能的租赁期) 。因此, 在这种方法下, 承租人将决定租赁期为10年。理事会通过对三种方法的讨论, 初步决定采用最有可能的租赁期法来确定租赁期, 认为该方法可以避免其他方法存在的问题。但这一方法存在一个明显的缺陷, 就是不能反映以下两者 (举例说明) 的区别: (1) 为期5年的租赁, 享有3年延长期权且该期权很可能被执行。 (2) 为期8年的租赁。这两种租赁下, 承租人都将确认8年的租金支付义务。然而, 在5年的期权租赁中, 承租人可以避免第二阶段的租金支付。因此, 很多学者不赞成这一方法, 认为只有通过对续约期权定价来吸引承租人选择续签, 否则承租人将会选择最短的期间来确定其租金支付义务。
二、确定租赁期需要考虑的因素
延长或终止租赁的期权与一些金融期权差异很大 (例如买进或卖出外币的期权、买进或卖出股权的工具) 。承租人是否行使延长或终止租赁的期权取决于一些因素, 而不是期权的执行价格。因此影响租赁期的因素概括如下: (1) 合同因素, 可能影响承租人是否选择延长或终止租赁的明确的合同条款, 如, 任意第二阶段的租金水平 (折扣、贴现率、市场或固定利率) ;任何担保余值的存在及其数额;任何终止罚则及其数额;根据合同规定的条件返还租赁资产或返还到合同指定的位置产生的费用等。 (2) 非合同财务因素, 决定延长或终止租赁的财务因素 (没有在合同条款中明确说明) , 如, 由于重大租赁资产改良的存在, 承租人如果终止或者放弃延长期权将会遭受损失;非合同重置费用;生产成本损失;税务后果;采购替代项目成本等。 (3) 商业因素, 可能影响租赁资产的非财务商业因素, 如:资产的属性 (核心或非核心, 专业或非专业, 允许竞争者使用租赁资产的意愿) ;资产定位;行业惯例等。 (4) 承租人的特定因素, 承租人的具体考虑, 如承租人的意图, 过去的做法等。理事会初步决定在确定租赁期时, 应该考虑合同因素、非合同因素以及商业因素, 而承租人的意图和过去的做法将不予考虑。
三、租赁期重估
现行会计准则不要求将租赁对财务状况表和损益表的影响进行重估, 除非达到了特定的条件 (如租赁期改变) 。因此, 初始确认的资产和负债通常不随着租赁期的改变而调整。例3体现了在延长期权行使前, 不需要在财务状况表和损益表中对租赁结果进行重估。在租赁开始时, 最有可能的租赁期是5年。一旦行使延长期权, 承租人要确认新的资产使用权和相应的义务。
[例3]假设初始不可撤销租赁期为5年, 第二阶段续订期为3年;年租金是100万元, 期末付款;承租人增量借款利率是10%;在初始计量中, 租金支付义务是在预计租赁期内, 以承租人增量借款利率对租赁付款额贴现得到的现值, 资产使用权等于租金支付义务。在后续计量中, 租金支付义务采用实际利率法在预计租赁期内摊销, 资产使用权在预计租赁期内按直线法提取折旧。承租人不能在5年期结束前行使续约权。在第5年末, 承租人行使续约权。在行使该期权时, 承租人将根据修订后的租金支付义务 (249万元) 的租赁剩余支付额, 调整资产使用权。表1描述了财务状况表和损益表中的相关部分。
例4说明了不需对提前终止租赁的影响进行重估。最初确定的最有可能租赁期为8年, 通常不需对提前终止租赁的租赁期重估, 会造成承租人确认一项收益。
[例4]提前终止租赁无需重估。除了例3的假设之外, 假设在租赁成立时确定最有可能的租赁期为8年, 在第5年末, 延长租赁的期权没有行使。表2描述了财务状况表和损益表的相关部分。
提前终止确认的增益是49万元, 反映了资产账面价值的减少小于负债账面价值的减少, 这是因为资产折旧的速度快于负债摊销的速度。
由于承租人在每个报告日对租赁期重新估计可能对财务报表使用者提供更具有相关性的信息, 因而建立在数年前假设的基础上估计的租赁期可能会对报表使用者产生误导。然而, 要求重估租赁期对报表编制者来说很可能更加复杂且成本更高。理事会初步决定在每个报告日, 根据新的事实或情况对租赁期进行重估。
四、购买期权租赁
购买期权给予承租人在某一特定日期或之后购买租赁资产的权利。这项期权的执行价格可能是折扣价、公允价值或者固定价格。购买期权可以视作续约期权的最大值。提供购买期权与在租赁资产经济寿命内提供续约期权没有差别。因此, 理事会认为购买期权的会计处理与延长或终止租赁的会计处理方式相同, 应采取如下处理方式:购买期权不应确认为单独的资产;在确定租金支付义务时, 承租人必须决定是否将行使购买期权。如果承租人决定将行使购买期权, 租金支付义务将包括期权执行价格;租赁期的确定将基于承租人最有可能决定的结果;在确定最有可能结果时, 承租人将考虑合同、非合同和商业因素;在每个报告日重估是否行使购买期权;由重估是否行使购买期权引起的租金支付义务的变动将导致资产使用权账面价值的改变。在讨论延长或终止租赁期权时, 一些学者反对理事会对该期权拟议的方法, 认为包含购买期权执行价格的租金的贴现值可能导致资产所有权的高估。因此, 包含溢价以及期权执行价格的租金贴现值将导致资产所有权的高估。反对者认为, 只有购买期权定价对执行期权产生重大诱因时, 租金支付义务中才能包含期权执行价格, 这与他们处理延长或终止租赁期权的观点是一致的。
在《租赁》准则的修改过程中, IASB和FASB充分考虑了租赁合同中隐含的期权问题, 对附期权的租赁合同的会计处理、确定租赁期需要考虑的因素以及租赁期的重估和购买期权等问题进行了广泛探讨, 并得出了一些有意义的初步结论, 为我国租赁准则的国际趋同提供了方向, 但这一问题在实践中是否能够有效实施, 还有待准则的进一步完善, 也将是未来两个理事会研究的方向。
参考文献
篇4：英文租赁合同
关键词 合同 风险负担 租赁
我国合同法在买卖合同一章中，明确了买卖风险转移的时间界限和风险的负担。但在其他合同中，对此规定不是很明确。本文拟就租赁合同、融资租赁合同及承揽合同的风险负担做一探讨。
一、租赁合同
我国《合同法》第231条规定：“因不可归责于承租人的事由，致租赁物部分或全部毁损灭失的，承租人可以要求减少租金或不支付租金；因租赁物全部或部分毁损灭失，致使合同目的不能实现的，承租人可以解除合同。”依此规定，租赁物发生风险时，承租人可以请求减少租金或不支付租金，这说明由出租人承担租赁物毁损灭失所致的租金损失。这样规定不同于交付转移风险的买卖合同标的物风险转移的一般规则。笔者认为，是因为租赁合同转移的是使用权而不是所有权，承租人获得租赁物使用权是以支付租金为代价的，如果标的物毁损灭失，他便丧失了使用租赁物的机会，非归责于他的原因还要他承担风险，有悖于理。
关于租赁物自身的风险转移，我国合同法虽未明确规定，但自罗马法以来，就形成了物之所有人负担风险，即天灾归物权人负担的法律思想。故，当事人若无约定，由出租人按所有人主义承担该风险为宜。
二、融资租赁合同
融资租赁合同既有买卖合同性质又租赁合同性质，使得它的风险承担有一定的特殊性。是否既采买卖合同的交付主义一般原则，又采租赁合同的所有主义原则呢？
融资租赁合同中没有明确规定。如合同订立后，出卖人（承租人）交付租赁物前发生风险，因出卖人实际控制支配租赁物且负有交付租赁物义务，租赁物毁损灭失的风险由其承担应没有争议。但如出卖人已向承租人交付了租赁物后发生风险，由出租人还是承租人承担风险呢？笔者赞同按如下情况区别对待为宜。 如果当事人订立合同时明确约定租期届满后租赁物归承租人所有，则出卖人向承租人交付租赁物，等于向买受人交付租赁物。此种融资租赁合同中，买卖合同性质更强一些，承租人向出租人购买租赁物是为了解决自己一次性购买租赁物所需资金不足，目的是融资。而出租人向承租人融资，不是为了获取租赁物所有权，而是获取租金，最后取得租赁物所有权的是承租人。按买卖合同中交付主义原则，承租人是买受人，出卖人向其交付了标的物，风险自然移转其承担。这也正如有的学者认为的那样，融资租赁合同中，承租人享有对融资租赁物的占有、使用、收益的权能，出租人的所有权受到承租人租赁权的限制，风险由承租人承担。由承租人承担融资租赁物意外毁损灭失的风险，体现了“利益之所在，即风险之所在”的市场交易原则的要求。
如果当事人订立合同时对租赁物所有权无约定，则按合同法250条的规定，租赁物归属于出租人所有。此种融资租赁合同中，租赁合同性质更浓厚一些，出租人是租赁物的所有权人，出租人将租赁物租给承租人使用，目的是获取租金。按所有权主义，所有权归谁风险由谁承担。即风险应由承出租人承担。
三、承揽合同
关于承揽合同的风险转移，我国合同法第265条规定：“承揽人应该妥善保管定作人提供的材料和工作成果，因保管不善造成毁损、灭失的，应当承担损害赔偿责任”，即承揽人仅在保管不善情况下才承担风险，若发生不可归责当事人的原因而引起的风险由谁承担呢？
我国合同法并未做出规定。笔者认为，不妨参照各国通用做法。如《法国民法典》第1789条规定：“在承揽人仅供给劳动力或操作的情形，材料灭失时，承揽人仅对于其本身的过失负担赔偿责任。”《德国民法典》第644条规定：“（1）工作验收之前，由承揽人承担风险。定作人迟延验收的，风险移转于定作人。对定作人提供的材料意外灭失或者意外毁损，承揽人不负责任。（2）经定作人要求，承揽人将工作送至履行地以外的其他地点时，准用第477条关于买卖的规定”，说明承揽人承担标的物交付前的风险，定作人承担所提供材料的风险。《瑞士债务法》第376条前2款规定：“在交付前，工作成果因意外毁损的，承揽方无权请求赔偿其完成的工作也无权请求赔偿其支付的费用。但定作方未及时接受工作成果的除外。因意外造成的材料毁损，由提供方承担后果”。《意大利民法》第167条规定：“在定作人接受成果前或者在检查成果时并未发生迟延，如果因不可归责于当事人任何一方的原因发生了灭失或毁损，材料是承揽人提供的，则标的物的灭失或毁损由承揽人承担。如果定作人全部或部分提供了材料，他要对其提供的标的物的灭失或毁损承担损失，其余部分由承揽人承担”。
可见，各国立法对于报酬实行交付主义的风险转移原则，而对于材料则实行所有人主义的风险转移原则。即在承揽人交付定作物前，由承揽人承担报酬的风险。定作人提供材料的，由定作人承担材料的风险。承揽人自己提供材料的，由承揽人自己承担材料的风险；在承揽人交付定作物之后，由定作人承担报酬的风险。由于定作物此时包含材料与已物化的承揽人的劳动，则定作人承担材料的风险，承揽人自担由于定作物毁损灭失所导致的承揽人物化劳动的灭失。
从立法技术上讲，这些规定在表述上所采用的技术是先一般性地规定整个工作物的风险负担问题，然后再例外地规定当材料由定作人提供时的该材料的风险负担规则。
参考文献：
[1]王利明.合同法新问题研究[M].中国社会科学院出版社，2002.
[2]史尚宽.债法各论[M].中国政法大学出版社，2000.
篇5：房屋租赁合同要点(英文)
4.2 Escalation of 10% becomes from the 1st April 2016 4．3 Rental paid monthly in advance on the 1st business day of each month 6.1 Deposit of N$ 60,000,00 保证金（押金）60，000.00 6.3.2 押金在租赁合同到期后的60天内退还至租户。
7.4 It is required to a surcharge of N$ 500.00 if payments of rentals after 7th day of the month 每月迟交房租7天内需多交500 10.1 lessee shall not sublet the premises or portion of premise 租户不可转租房屋或分租房屋。11.2 Lease fail to take occupation of the premise on the date upon which premises are made available, the lessor /agent without incurring any liability towards cancel the agreement without notice, whereupon, the lessee shall forfeit the Deposit paid by him while remaining liable for any losses or rental or other losses sustained by the lessor /agent 租户在房屋租赁期内未使用该房屋时，房屋所有人或中介可在不承担任何责任的情况下取消协议，届时，租户可获得押金，但同时要对房屋任何损失和房屋租金负责。12.4 租户在租赁期内自费保持给排水管道通畅，地面平整清洁，房屋物品整洁干净。12.5户主或中介可在合理时间随时视察房屋。
12.6租户若没能保持房屋状况良好，户主可随时根据此协议授权修补，费用由租户承担。12.7租赁结束后，租户需保持房屋和房屋内所有物品完好，损耗和折旧除外。14.1 租户对房屋改造后的所有权将归属户主。
篇6：房屋租赁合同中英文
house lease contract 出租方(甲方）landlord： 承租方（乙方）tenant ： 居间方（丙方）agent：
出租方(甲方)landlord(part a): _______sean kellher____________________________________ 承租方(乙方)tenant(part b): ________xiu jian________________________________________ agency: beijing fangeasyco.ltd 第一条：租赁物业 tenancy：
1、甲方同意将位于墨尔本市_69 haverbrack ave, mulgrave, vic的房屋及房内设备
设施在良好状态下出租给乙方。
party a hereby agrees to lease_69 haverbrack ave, mulgrave, vic and the fixtures, fittings and equipment therein are cleaned and in tenantable conditions to party b.2、签订本合同之前，甲方必须向乙方出示有关物业的房地产产权证。产权证编号：___________如 不能提供该文件，甲方必须提供相关有效的可证明其物业所有权的文件。若该物业产权证上所有权人的名称与此合同中甲方名称不一致。则必须提供甲方与物业所有权人的合法租赁协议的复印件。
prior to the execution of this agreement, party a shall provide to party b the real estate ownership not available, party a shall provide an alternative and acceptable proof of ownership.if the name on the ownership certificate is not the same as the name of party a on this tenancy agreement, a copy of the additional leasing agreement between the rightful legal owner and party a must be supplied.第二条：租期 term of tenancy：
1、租赁期为_3.5_月，自2014__年____3___月__12____日起至_2014_年_6_月_27__日止。on___2014 3 12 , and expiring on __2014 6 27____.3、租期届满，甲方有权收回出租房屋及全部家俱、电器，乙方亦应如期交还（附件1）； 乙方如要求续租，则享有优先续租权，但必须在本租约固定期满前1个月向甲方提出书面申请，租金双方另行协商；如乙方不再续租，甲方有权向新租客展示该房。
on expiry of this lease, party a has the right to take back the leased property in full, and party b must deliver the leased property on the date of expiry(appendix i).if party b wishes to renew the lease after the tenancy period, party b shall have the priority to renew the lease with one months advance written notice to party a.the revised rental shall be negotiated between the two parties.if party b not renew the lease contract, party a have rights show the property to new tenant.第三条： 租金 rent：
1、租金标准澳币：____140_______元/ 每周。rent: aud______140_____/ per week.2、付款方式：押____560____付______2___周，押金不得充抵房屋租金。
payment method: as much as___560___ rent as deposit and_____2___ week(s)for each payment.the deposit shall not be used as the rent.2、付款时间为： 每两个周的星期三
3、payment time：owner acknowledges receipt of the months rent of $560 on the wednesdays of every 2 weeks.4、租金支付方式：以澳元支付。甲方收到押金后，向乙方开具收据。the rent shall be paid in aud.party a shall issue a receipt upon the receipt of deposit.5、在本租约有效期内，租金不予调整。
the rent cannot be adjusted during the term of this tenancy agreement.第四条 押金 deposit：
1、本租约押金计 ________。租约期满，乙方如不再续租，甲方应在租赁期结束前叁日内 将押金退还（不计利息）。
2、甲方因乙方违反本合同的规定而受的损失，可在保证金中扣抵合理数目，在甲方作出该种抵扣前，需通知乙方将被抵扣的金额和理由，乙方有权拒绝不合理或不公正的抵扣，不足部分乙方必须在接到甲方付款通知后7 天内补足。
party a may deduct a reasonable amount from the security deposit towards payment of any actual damages party a may have incurred or suffered as a result of party bs breach of this agreement.prior to making such deductions, party a shall inform party b of the amount, and the reason for making such deductions.party b shall be entitled to object to such deductions if party b believes that such deductions are unreasonable or unjustified.if the security deposit is not sufficient to cover such amounts;party b must pay the deficiency within seven(7)days of the receipt of a demand from party a.第五条：其它费用 other charges：
1、乙方的租金已经包括租赁期内的水，电，煤气，电视，网络，等一切费用。
2、乙方所用电话，按电信局标准收费，每月根据实际用量结算，乙方按单缴付。
3、甲方承担在租赁期内的物业管理费，供暖费。
during the period of tenancy, party a shall pay property management fee, heating fee.第六条： 甲方的责任 landlord’s responsibilities：
1、本租约签订后，甲方不得无故收回房屋。租赁期内，甲方需提前收回该房屋的，应提前30日通 知乙方，将已收取的租金余额退还乙方并按月租金的___100__%支付乙方违约金。
party a is not permitted to take back the leased property during the term of contract without any reason.during the term of contract, party a shall inform party b 30 days in advance in case party a needs to reclaim the premise in advance and party a shall return the balance of the collected rent to party b and pay default fine equal to__100___% of the monthly rent to party b.2、甲方应保证物业公司向乙方提供足够的服务，如冷水、热水、电的供应及各种设备的正常工作。甲方应负责租赁期内房屋及其设备的正常维修，并承担维修房屋及设备的正常磨损而产生的费用。party a shall ensure that the estate management office provides sufficient and timely service to party b, such as supply of cold water, hot water, electricity and ensure the proper maintenance of all kinds of equipment.party a shall be responsible for all normal maintenance of the leased property and equipment during the term lease, and party a shall bear all maintenance charges.3、甲方应对甲方的固定设施，包括该物业的结构、屋顶、管道、设施、排污、管道和缆线（包括电 力及电话）等进行维护，使之处于完好状态；如果对上述各项的造成的损坏或破坏，不是由乙方的疏忽或不良行为造成的，则甲方在收到乙方发出的通知后7天内修理或修缮该损坏处。
to maintain and keep party a’s fixtures, including the structure, roof, sanitary and plumbing facilities, drains, pipes and cables(including electricity and telephone)in good conditions.party a should promptly repair or remedy any defects therein after being notified of such defects by party b, provided all such defects are not as a result of the party b’s careless mistake or misconduct.party a shall do the necessary repairs or maintenance within seven days after receiving the notice from party b.4、甲方谨在此声明及保证甲方为出租房屋的合法拥有人并有合法地位出租此房屋于乙方。party a hereby represents and warrants that party a is the legal owner of the leased property and has the necessary legal capacity to lease the property to party b.5、所有权变动：租赁期内该房屋所有权发生变动的，本合同在乙方与新所有权人之间具有法律效力。transfering of the ownership: in case the ownership of the premise changes during the lease period, the contract shall be kept effective between party b and the new owner.第七条： 乙方责任 tenant’s responsibilities：
1、乙方应按本租约第三、五条约定，按期交纳租金及其他费用。如乙方迟延支付，超过期限五个工 作日，则甲方有权收取滞纳金48澳币。
party b should promptly pay the rent, deposit and other charges as set out in clauses 3 and 5 of the agreement.in the event that party b delays to pay the rent for five working days, party a has the right to require b to pay late charge $48.2、未经甲方书面同意，乙方不得将所租房屋分租或转租给第三方及与第三方以任何方式共用该房屋； 若出现上述情形，则甲方有权解除本租约，房客的家庭成员及朋友的不超过3天的短暂居住或拜访除外。
3、乙方应爱护房屋及其设备，如因使用不当而导致损坏，乙方应负责赔偿。
4、除房内已有的装饰和设施之外，乙方如要增加设备或其他装修须征得甲方同意。租赁期满，乙方 向甲方交还房产时，必须恢复其原状（正常磨损除外）。
5、在未经甲方书面同意下，乙方不得擅自设立、安装或移动设施及设备，不能擅自设立隔断，不得 擅自对房屋的结构改动或增加。
not to erect, install or remove any fixtures or partitioning, or to make any structural additions and alterations without the prior written consent of party a.6、租赁房屋过程中，乙方必须遵守澳大利亚的有关法律、细则、规章及法令的规定, 禁止利
用房屋进行违反法律及不道德的行为。
7、房屋除供乙方居住之外，未经甲方书面同意，房屋不可作办公或协议未曾说明之用。the leased property is only for residential use.party b shall not use the leased property as office or some other purposes without the written agreement of party b.8、租赁期内，乙方需提前退租，应提前30日通知甲方，并按月租金的支付甲方违约金。during the term of contract, if party b terminates the tenancy agreement, party b shall inform party 第八条： 房屋不能居住时 when the property is unfit for use or occupation：
房屋由于火灾、恶劣天气、战争或其它甲方不可抗拒因素, 而不是因为乙方直接或间接的疏忽及故意行为造成房屋毁坏而不能被正常使用及居住时，乙方从该日起停止支付租金，直至房屋可再被使用及居住时为止。
第九条： 其它 others：
1、本租约附件是本租约不可分割的组成部分。the appendix forms are an internal part of the contract.2、居间方已告知甲方到当地税务机关纳税，并已告知乙方到当地派出所办理临时居住证明。
party a has been acknowledged by the agency to pay the personal tax at local tax office.party bhas also been acknowledged by the agency to apply the temporary residential certificate at local police office.3、合同经甲、乙双方签字盖章后生效。本合同（及附件）壹式两份，其中甲方、乙方、居间经纪方 各执壹份。中英文具同等法律效力。
the contract shall take effect after party a and party b sign and affix seals.the contract(including the appendices)has two copies.party a, party b and the agency keep one each as proof.both chinese text and english text shall have the same legal effect.第十条：补充条款: 不能养宠物 others： no pets 签字页（signing page）: 出租方(甲方)landlord(party a): 身份证或护照号（id/passport no.）：
住址(address)：
电子邮箱(email)：
电话(tel no.): 日期(date): 承租方（乙方）tenant（party b）：
身份证或护照号（id/passport no.）：
住址(address)：
电子邮件（email）：
电话（tel no.）：
日期(date): 居间方： 6agency: 地址(address)：
电话（tel）：
经纪人（agent）：
经纪人资格证书编号：
经纪人电话：