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售后回购是指销货方在销售商品的同时与购买方签订合同,同意日后按照一定条件,在一定时期将所售商品购回的一种交易活动。有促销和融资两种目的:促销,销售方与通常的商品销售一样将所售商品发出,但与购买方约定若在一定时间内未达到购买方的某种要求、或者不能为其带来某种经济利益等条件,可按约定时间的公允价值将所售商品购回;融资,与通常的商品销售不同的是销售方在销售时不发出商品,将其继续存放在本企业或由本企业使用,但与购买方约
Post-sale repurchase refers to the seller in the sale of goods at the same time with the buyer signed a contract to agree in the future in accordance with certain conditions, in a certain period of sale of goods purchased back a trading activity. There are two kinds of promotion and financing purposes: promotion, sales and sale of goods, like the usual sale of goods will be sold, but the buyer agreed with the purchaser if within a certain period of time did not meet some of the requirements, or can not bring some Kinds of economic interests and other conditions, the fair value of the time available to buy the sale of goods; financing, and the usual sales of goods is different from the sale of goods sold by the seller, will continue to be stored in the business or by the business use , But with the buyer about