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4 Important terms in the tenancy agreement: a „tenant“ refers to a person who has acquired or acquired the goods through a landlord`s lease-sale. Rental seller: The rental seller refers to a person who delivers or has delivered the holding of property to the tenant under a high sales contract. Cash price: Cash price indicates the price at which the merchandise can be purchased by the tenant for cash. Down payment: The down payment means an upfront payment that the tenant must pay at the time of entering into a tenancy agreement. 1 chapter – 4 Accounting for lease-saleRed results of the chapter: importance of the lease; the size and nature of the purchase agreement to miss the terms used in shipping operations; the difference between the lease-sale agreement and the tempered sales contract; Standard and withdrawal; Full withdrawal; Partial withdrawal; practical exercises 5 5. Rental price: The purchase rental price refers to the total amount that the tenant must pay under a lease-sale agreement to purchase or acquire real estate in the merchandise covered by the contract, and includes the amount that the tenant must pay in the form of a down payment or other upfront payment under the tenancy agreement. In the form of an equation, the tenant`s purchase price can be displayed as: rental price – cash price – interest on current balances 6. Rental-sale fees: Rental-sale fees mean the difference between the rental price and the cash price, as stated in the lease-sale. These rental fees are commonly referred to as „interest“ 3 Meaning of the term sale contractThe futures contract means a sales contract according to which: the property in the commodity is handed over to the buyer as soon as the sale contract is signed; The buyer does not have the right to terminate the contract unless the seller passes; The seller has the right to continue on the price only if the buyer does not pay a rate. He cannot take the goods back from the buyer. The buyer can sell the merchandise and lend a good property to the Lease Agreement Bonafide-Kauf-3In the HPA, the tenant cannot sell the merchandise, because he is not the owner who is no more than a simple lease, because it gives the tenant the opportunity to buy the property (United Engineering Malaysia v Lai Ping Yoon) Definition of HP S.2 (1) – Leases with an option to purchase , an agreement on the purchase of goods in tranches 4, which are covered on the list of HP Law – The first calendarMinister can change the list from time to time Content of the first calendar – all consumer goods and motor vehicles.