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售后租回,是租赁的一种形式,是企业理财的一个重要方式。研究售后租回会计核算,对于健全租赁会计制度、促进租赁事业健康发展、有着重要作用。一、售后租回业务及其历史发展售后租回系指拥有地产或设备的企业,将资产出售给租赁公司,同时再从租赁公司租回来使用的一种租赁方式。根据有关资料记载,在西方,早在公元前二百多年前,便有售后租回的租赁契约出现。大约在公元40多年前,已有售后租回店面行为。1953年,纽约的扬基体育场(Yankee stadium)的所有者,将体育场出售后再租回使用的行为,便是售后租回业务中相当著名的例
After-sale leaseback is a form of leasing and an important way for corporate finance. Studying the accounting for after-sale leaseback has an important role in improving the leasing accounting system and promoting the healthy development of the leasing business. I. After-sale leaseback business and its historical development After-sale leaseback refers to a kind of leasing method in which an enterprise owns real estate or equipment, sells the assets to the leasing company, and rents it back from the leasing company. According to the relevant data, in the West, as early as 200 BC, lease contracts for leaseback occurred. About 40 years ago, there were sale and leaseback stores. In 1953, the owners of the Yankee stadium in New York sold the stadium and then rented it back. This is a well-known case in the after-sale leaseback business.