售后租回是指卖主(承租人)将一项自制或外购的资产出售后,又将该项资产从买主(出租人)处租回。在售后租回方式下,卖主同时是承租人,买主同时是出租人。通过售后租回交易,资产的原所有者在保留对资产的使用权的同时,将固定资产转化为货币资金,在出售时可取得全部价款的现金,而租金则是分期支付的,从而获得了所需的资金;而资产的新所有者则通过售后租回交易,找到了一个分险小、回报率有保障的投资机会。它适用于资产流动性较差的企业。当企业一方面需要继续使用自己所拥有的资产,另一方 Sale and leaseback refers to the seller (the lessee) to sell a self-made or purchased assets, and then leased the asset from the buyer (lessor). In the sale and leaseback method, the seller is also the lessee, the buyer is also the lessor. Through the sale and leaseback transaction, the original owner of the asset retains the right to use the asset and at the same time transforms the fixed asset into a monies fund, and obtains the full price of the cash upon sale, while the rent is paid in installments, so as to obtain the The new owner of the asset, on the other hand, found an investment opportunity with small risk and guaranteed returns through after-sale leaseback transactions. It applies to poor liquidity of the enterprise. When companies need to continue to use their own assets, the other hand