Vous avez cherché: leaseback transactions (Anglais - Chinois (simplifié))

sale and leaseback transactions
售后回租交易

transactions
交易

accounting transactions
会计业务

the accounting treatment of a sale and leaseback transaction depends on the type of lease involved.
出售和租回交易的会计处理取决于租约的类型。

4.12 a sale and leaseback transaction involves the sale of an asset by the vendor and the leasing of the same asset back to the vendor.
4.12 出售和租回交易是由出售人出售一项资产并由出售人租回同一资产。

4.14 if a sale and leaseback transaction results in an operating lease and it is clear that the transaction is established at fair value, any profit or loss should be recognized immediately.
4.14 如因一项出售租回交易订立经营租约，交易明确按照公允价值议定，应该立即认列任何利润或损失。

with regard to leaseback operations, ifrs stipulates different approaches depending on the circumstances of the transaction. if it results in a finance lease, any profit should be deferred and amortized over the lease term.
49. 关于售后租回业务，《国际财务报告准则》规定了不同交易情况下的不同办法。

4.13 if a sale and leaseback transaction results in a finance lease, any excess of sales proceeds over the carrying amount should not be immediately recognized as income in the financial statements of a seller-lessee.
4.13 如因出售和租回交易订立一项财务租约，出售进款中超过结转数额的部分不应立即在出售人出租人的财务报表中认列为收入。

as the guide adopts a unitary approach to non-acquisition financing, traditional lender transactions such as sales with a right of redemption, sales with a leaseback and fiduciary transfers of title are all considered to be ordinary security rights.
80. 由于本指南对非购置款融资采纳了一种统一处理法，所以带赎回权的销售、售后回租和所有权信托转移等传统的出贷人交易均被视为普通担保权。

transaction
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