注册会计师-经济法第12讲借款合同、租赁合同（十）借款合同1.利息预扣借款的利息不得预先在本金中扣除。利息预先在本金中扣除的，应当按照实际借款数额返还借款并计算利息。2.逾期供取款贷款人未按照约定的日期、数额提供借款，造成借款人损失的，应当赔偿损失。借款人未按照约定的日期、数额收取借款的，应当按照约定的日期、数额支付利息。X.LoanContract1.DiscountLoanTheinterestsofloanshallnotbedeductedinadvance.Wheretheinterestsaredeductedfromtheprincipalatthetimetheloanismade,theprincipalandtheinterestsshallbecalculatedbasedonthesumasafterbeingdeducted.2.DelayedprovisionandwithdrawalofloanWherethelenderfailstoprovidetheloanaccordingtotheagreeddateand/oramount,resultingindamagestotheborrower,theformershallcompensatethedamages.Wheretheborrowerfailstowithdrawtheloanaccordingtotheagreeddateand/oramount,resultingindamagestothelender,theformershallpaytheprincipalandinterestsaccordingtothesaiddateand/oramount.3.逾期与提前返还借款人未按照约定的期限返还借款的，应当按照约定或者国家有关规定支付逾期利息。借款人提前返还借款的，除当事人另有约定外，应当按照实际借款的期间计算利息。3.DelayedRepaymentandRefundinadvanceWheretheborrowerfailstorepaytheloanwithinthestipulatedterm,thesameshallpayoverdueinterestsasstipulatedbytheagreementorbythestateregulation.Wheretheborrowerrepaystheloanaheadoftheduetime,theinterestsshallbecalculatedbasedontheactualloanperiod,unlessitotherwisestipulatedbytheparties.（十一）租赁合同1.最长租赁期限租赁期限不得超过二十年。超过二十年的，超过部分无效。租赁期限届满，当事人可以续订租赁合同；但是，约定的租赁期限自续订之日起不得超过二十年。X.LeaseContract1.LongestTermofLeaseThemaximumtermofleaseis20years.Wheretermissetover20years,theperiodbeyondisineffective.Wherethetermofleaseexpires,thepartiescanrenewtheleasecontract.Nevertheless,themaximumofrenewedtermisstill20years.2.维修义务出租人应当履行租赁物的维修义务，但是当事人另有约定的除外。承租人在租赁物需要维修时可以请求出租人在合理期限内维修。出租人未履行维修义务的，承租人可以自行维修，维修费用由出租人负担。因维修租赁物影响承租人使用的...
