In the case where the amount involved is less than 100,000 yuan, the handling of the contract terms can be approached in the following ways:

1. Simplified Contract Structure: Since the transaction amount is relatively small, the contract can be structured in a simpler manner. This may include fewer clauses and sections, focusing only on the essential aspects of the agreement.

2. Standardized Contract Templates: Utilize standardized contract templates designed for small transactions. These templates often include clauses that are commonly applicable to small-scale transactions and can be easily adjusted to fit the specific situation.

3. Oral Agreements: For amounts under 100,000 yuan, parties may opt for an oral agreement. However, it is important to have a clear understanding of the terms and conditions to avoid disputes later on. It is advisable to document the agreement in writing as a precaution.

4. Negotiable Terms: Some terms of the contract can be negotiated based on the specific needs and circumstances of the parties involved. This flexibility allows for a more tailored agreement that suits the smaller transaction amount.

5. Waiver of Certain Clauses: In some cases, parties may choose to waive certain clauses that are typically included in larger contracts. This could include clauses related to dispute resolution, insurance, or warranties, which may not be as critical for smaller transactions.

6. Limitation of Liability: Given the smaller transaction amount, it may be appropriate to limit the liability of the parties involved. This can be done by specifying the maximum amount for which each party can be held liable in the event of a breach of contract.

7. Shorter Duration: The contract duration can be shortened to reflect the smaller transaction amount. This can help in managing expectations and reducing the complexity of the agreement.

8. Flexible Payment Terms: Payment terms can be made more flexible to accommodate the smaller transaction amount. This may include installment payments, interest-free arrangements, or other forms of financial accommodation.

9. Documentation and Record Keeping: Even for smaller transactions, it is crucial to maintain proper documentation and records. This can help in case of any future disputes or misunderstandings.

10. Legal Advice: It is advisable to seek legal advice before finalizing the contract, especially if there are any doubts or complexities involved. A legal professional can provide guidance on the best approach to handle the contract terms for a transaction amount under 100,000 yuan.

In conclusion, handling contract terms for transactions below 100,000 yuan requires a flexible and tailored approach. It is important to consider the specific needs and circumstances of the parties involved, and to ensure that all essential aspects of the agreement are clearly documented and understood.