一、售后回购的会计处理原则售后回购交易是一种特殊形式的销售业务,它是指销货方在销售商品的同时,与购货方签定合同,并按照合同条款(如回购价格等内容),将售出的商品重新买回的一种交易方式。售后回购方式下是否按销售、回购两项业务分别处理,主要看其是否符合收入确认的条件 First, the principle of accounting after-sales repo sales repo transactions is a special form of sales business, it refers to the sales of goods at the same time, the buyer signed a contract, and in accordance with the terms of the contract (such as repurchase Price and other content), the sale of goods to buy back a transaction. After sales repurchase method is sold by sales, repurchase two business separately, mainly to see whether it meets the conditions for revenue recognition