검색어: sale and leaseback vereinbarung (영어 - 중국어(간체자))

sale and leaseback
出售和租回

sale and leaseback transactions
售后回租交易

sale and abduction
买卖和诱拐儿童

iv. sale and trafficking
四. 买卖与贩卖. 26-47 6

sale and traffic in children
买卖和贩运儿童

sale and purchase of claims,
- 债权买卖，

whole sale and retail trade
批发和零售

sexual exploitation/sale and trafficking
性剥削/贩卖和拐卖

3. preventing illegal sale and diversion
3. 防止非法销售和转移用途

sales and distribution
辦事處及經銷網

d. sales and marketing
d. 销售和推销

sales and marketing specialists
销售和营销专家

chief of sales and marketing
销售和推销科科长

c. sales and marketing activities
c. 销售和推销活动 69 12

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。

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。

- special sales and discounts \\\\r\\\\n
- 特别销售与折扣 \\\\r\\\\n

77. a sale and leaseback transaction provides a method by which a company can obtain credit based upon its existing tangible property (usually equipment) while still retaining possession and the right to use the tangible property in the operation of its business.
77. "售后回租交易 "所提供的方法是，一家公司可以凭其现有的有形财产（通常是设备）获得信贷，而同时仍保留占有权和在其业务运作中对该有形财产的使用权。

these include, for example, a seller's retention of title, transfer of title for security purposes, assignment of receivables for security purposes, as well as sale and resale, sale and leaseback and hire-purchase and financial lease (for the definitions of "assignment ", "financial lease " and "retention-of-title right ", see para. 19 above).
其中包括出卖人保留所有权、为担保目的转让所有权、为担保目的转让应收款，以及出售和转售、出售和回租、租购和融资租赁等（ "转让 "、 "融资租赁 "和 "保留所有权的权利 "的定义见上文第19段）。