售后租回交易是一种特殊形式的租赁业务，资产的售价和租金是相关联的，一般以一揽子方式谈判和计算，因此资产的出售和租回实质上是同一项交易。这种情况下，出售资产的损益应分期摊销，而不应确认为出售当期的损益。该处理方式已成为国际惯例。但由于售后租回交易也会形成经 The sale and leaseback transaction is a special form of leasing business. The selling price and the rent of the asset are related. Generally, the sale and leaseback are essentially the same transaction. Generally, the negotiation and calculation are made in a package. In this case, the gain or loss on the sale of assets should be amortized on a period-by-period basis and should not be recognized as profit or loss for the current period of disposal. This approach has become an international practice. However, the sale and leaseback transactions will also be formed