Sale and lease back（售后回租）是什么_2021年ACCA考試FM知識點
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【內容導航】
Sale and lease back 售后回租
【知識點】
Sale and lease back 售后回租
Sale and lease back 售后回租
Sale and leaseback is when a business that owns an asset agrees to sell the asset to a financial institution and lease it back on terms specified in the sale and leaseback agreement.
The business retains use of the asset but has the funds from the sale, whilst having to pay rent.
A common form of sale and leaseback arrangement has involved commercial property. A company might sell its premises to a bank or finance company (to raise cash) and then lease back the premises under a long-term leasing arrangement.
夢想一旦被付諸行動，就會變得神圣。備考ACCA考試的過程雖然會遇到很多的困難，但只要我們堅持一定會順利通關。
注：以上內容來自Echo老師基礎班第20講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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