《工业会计》2002年第1期发表石家庄公路桥梁建设集团刘振英同志撰写的《浅析售后租回的账务处理》(以下简称《刘文》)文章中著述:“售后租回形成融资租赁的账务处理……,售后租回的,资产入账价值与售价之间的差额计入递延收益,并按折旧进度进行分摊。例如,某企业出售一设备价值为95万元,售后又以90万元的价格租回,假定其最终拥有该设备的所有权,并假定其折旧年限为5年。其账务处理如下:借:银行存款 950,000贷:固定资产-某资产 900,000递延收益 50,000在每年计提折旧时:借:递延收益 10,000 ”Industrial Accounting“ No. 1 of 2002 Published by Shijiazhuang Highway Bridge Construction Group Comrade Liu Zhenying ”Analysis of the accounting treatment of sale and leaseback“ (hereinafter referred to as ”Liu Wen“) article wrote: ”sale and leaseback form a finance lease Of the accounting treatment ... ..., leased back after sale, the difference between the asset value and the selling price is credited to deferred income, and depreciated progress to be apportioned.For example, an enterprise selling a device worth 950,000 yuan, after-sales Leased back at a price of 900,000 yuan, assuming that it will eventually own the equipment and assume a depreciation period of 5 years. The accounts are handled as follows: By: Bank deposits 950,000 Credit: Fixed assets - An asset 900,000 Deferred revenue 50,000 In the annual depreciation: borrow: deferred income of 10,000