Sale and lease back（售后回租）是什么_2021年ACCA考試FM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Sale and lease back 售后回租
【知識(shí)點(diǎn)】
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.
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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第20講
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