第三十

Article 39A lessee and a lessor shall disclose each sale and leaseback transaction as well as the significant items in the contract on the sale and leaseback transaction.

第三十九条承租人和出租人应当披露各售后租回交易以及售后租回合同中的重要条款。

Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.

第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

Article 32Where a sale and leaseback transaction is determined as an operating lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to the lease payments in light of the proportion of the lease payments during the lease term.

第三十二条售后租回交易认定为经营租赁的，售价与资产账面价值之间的差额应当予以递延，并在租赁期内按照与确认租金费用相一致的方法进行分摊，作为租金费用的调整。

A sheep in a tiger's skin -- outwardly strong, inwardly weak; an ass in a lion's skin -- a dressed-up weakling; a monkey in a lion's hide; appear to be tough outwardly, be timid inwardly; be fierce in appearance but weak within ; be fierce of visage but faint of heart

成语质：本性。羊虽然披上虎皮，还是见到草就喜欢，碰到豺狼就怕得发抖，它的本性没有变。比喻外表装作强大而实际上很胆小。例句～功不就，凤毛鸡胆事难成。（明·罗贯中《三国演义》第三十二回

Article 35 Where any risk occurs for the syndicated loan, the facility agent shall call for a syndicate meeting in a timely manner, and form a bank creditors' committee to collect, preserve, restructure and dispose of the loan.

第三十五条银团贷款出现风险时，代理行应负责及时召开银团会议，成立银行债权委员会，对贷款进行清收、保全、重组和处置。

It is a great pleasure for me to come to this picturesque land of maples.

第三十九篇历史使命我很高兴来到了美丽的枫叶之国。

With the growing of the road mileages and the amount of the cars, we should try our best to build"environmental road"and"green road"to realize the goal of continuing development of road building.

据统计，截止2002年底，全国公路通车总里程达176万公里，其中高速公路通车里程2.52万公里，从居世界第三十九位跃升到第二位。

When United States voters elected Herbert Hoover, who had established a worldwide reputation as mining engineer, writer, and war-relief administrator, 31st president in 1928, the country was enjoying an ''.

当美国选民于1928年选举赫伯特·胡佛，一个世界著名的矿业工程师、作家和战争亲善官，当美国第三十一任总统时，美国的''。

When United States voters elected Herbert Hoover, who had established a worldwide reputation as mining engineer, writer, and war-relief administrator, 31st president in 1928, the country was enjoying an industrial and financial boom.

当美国选民于1928年选举赫伯特·胡佛，一个世界著名的矿业工程师、作家和战争亲善官，当美国第三十一任总统时，美国的工业和金融业正处繁荣时期。

At least that's the theory of the wordsmiths at Lake Superior State University, who released their 35th annual List of Words Banished from the Queen's English for Mis-use, Over-use and General Uselessness.

他们发布了第三十五份年度标准英语中被禁用的误用、滥用、无用词语清单。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。