售后租回形成经营租赁情况下,出售资产和租回资产属于两笔交易。这两笔交易由于关联性很强,对承租人(出售方)的会计处理影响较大。由于理论界、实务界对会计准则理解的偏差,致使相关的会计处理不能反映准则的真实含义。本文分析了售后租回形成经营租赁的相关准则规定,通过示例改进相关的会计处理。 Sale and leaseback Under the conditions of operating lease, the sale of assets and the return of assets belong to two transactions. Due to the strong correlation, these two transactions have a significant impact on the accounting treatment of the lessee (the vendor). Due to the deviation of the understanding of accounting standards by theorists and practitioners, the relevant accounting treatment can not reflect the true meaning of the standards. This article analyzes the rules and regulations related to the formation of operating leases after-sales leaseback, through the example to improve the relevant accounting treatment.