sale and lease-back是什么意思，词典释义与在线翻译：
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sale and lease-back的用法和样例：
sale and lease back of real estate
不动产的卖租方式
sale and lease back
出售后回租
LOAN AND EVEN PURCHASE AND LEASE BACK OF YOUR PROJECTS OR PROPERTIES SALE OF (MTN) MEDIUM TERM NOTES ON A FUNDS FIRST BASIS,.
贵主项目的贷款、收购及回租或配套设施，基于投资优先原则销售中期票据。
According to the fundamental values of real estate sale and lease of real estate business houses will be the difference in cash flow (NPV) terms.
房地产的基本价值根据房地产商将房屋出售以及租赁获得的现金流的折现(NPV)计算。
Positive air pressure in Sales area, Fresh air to sales and lease areas, smoke extraction to meet Fire requirement.
卖场正气压,卖场和出租区的新风,排烟要符合消防要求。
A business arrangement whereby property is simultaneously sold and leased back to the seller for usually long-term continued use.
反租一种商业安排，地产售出的同时又回租给卖方长期持续地使用
sale and lease-back的海词问答与网友补充：
sale and lease-back的相关资料：
相关词典网站：Leaseback是什么意思啊啊？_百度知道
Leaseback是什么意思啊啊？
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同学你好，很高兴为您解答！　　Leaseback的翻译是租回已出售财产，您所说的这个词语，是属于CMA核心词汇的一个，掌握好CMA词汇可以让您在CMA的学习中如鱼得水，这个词的意义如下：资产卖方向买方租回同一资产。　　希望的回答能帮助您解决问题，更多财会问题欢迎提交给。高顿祝您生活愉快！
[ˈli:sbæk]
[ˈlisˌbæk]
回[反]租，售后回租;
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P2考试：Sale and Leaseback Transactions
14:37　来源：中华会计网校&　　　　
ACCA P2考试：Sale and Leaseback Transactions
1. Background
Key point:
In a sale and leaseback transaction, a company transfers legal title to an asset to another party, but retains use of asset on a lease. The usual purpose is to raise finance.
The rentals and the sale price are usually interdependent, as they are negotiated as a package and need not represent fair values.
Accounting treatment depends on whether the leaseback is finance or operating.
2. Sale and Leaseback as Finance Lease
Key point:
The substance of the sale and leaseback as a finance lease transaction is t risks and rewards of ownership have not passed from the original lessee.
Any excess of sales proceeds over the carrying amount are not immediately recognised as income in the finanl statements of a seller-lessee. If such an excess is recognised, it is deferred and amortised over the lease term.
If the leaseback is a finance lease, the transaction is a means whereby the lessor provides finance to the lessee, with the asset as security.
Treat the transaction as a sale followed by a leaseback:
A &profit& is recognised but deferred (i.e. it is carried as a credit balance in the statement of financial position and released to the statement of comprehensive income over the life of the lease).
The asset and lease creditor are reinstated at the fair value of the asset.
Some accountants would argue that IAS 17 is wrong in its treatment of sale and finance leases. They argue that the transaction is a financing transaction and all that should be recognised would be the receipts of cash (Dr) and the recognition of a liability (Cr).
They argue that the asset is purely for security in case of default on the payment, and therefore no sale has taken place and no profit, even if deferred, should be recognised.
3. Sale and Leaseback as an Operating Lease
Key point:
Substance of the transaction is that there is a sale and profit is recognised.
If the leaseback is an operating lease and the rentals and the sale price are established at fair value, this is effectively a normal sale transaction and any profit or loss is recognized immediately.
If the sale price is below fair value, any profit or loss is recognised immediately except that:
If the loss is compensated by future rentals at below market price, it is deferred and amortised in proportion to the rental payments over the period for which the asset is expected to be used.
If the sale price is above fair value, the excess over fair value is deferred and amortised over the period for which the asset is expected to be used. 【】 责任编辑：蓝色天空
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电话：010-0sale-leaseback是什么意思，词典释义与在线翻译：
提示：各行业词典APP中含有本词条的独家正版内容，在手机上可看到更多释义内容。
sale-leaseback&:&售后 ...
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sale-leaseback的用法和样例：
Sale and Leaseback:How to Decide Its Tax Liability?
- 返租销售:纳税义务如何判断?
Sale and Leaseback: How to Decide Its Tax Liability?
返租销售:纳税义务如何判断?
The money is raised by the sale of raffle ticket.
这笔款是通过出售购物彩券筹集的。
The sale office is on line to the warehouse.
营业部与仓库的计算机联网。
I got it for next to nothing in a jumble sale.
这是我在旧货拍卖场简直没花钱买到的。
Sale is down a bit due to the revaluation.
由于货币升值销售额有下降。
sale-leaseback的海词问答与网友补充：
sale-leaseback的相关资料：
相关词典网站：}