sale and lease-back

sale and lease-back的基本解释

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[经] 出售回租

与sale and lease-back相关的网络例句 [注：此内容来源于网络，仅供参考]

M The reversal or modification on appeal of an authorization under subsection or of this section of a sale or lease of property does not affect the validity of a sale or lease under such authorization to an entity that purchased or leased such property in good faith, whether or not such entity knew of the pendency of the appeal, unless such authorization and such sale or lease were stayed pending appeal.

针对已获批准本条款或项下的资产出售、租赁的上诉被撤销或变更，并不影响善意第三人在该等批准下已经完成的购置或承租资产行为的效力，而不论该等当事人是否获悉上诉程序的终结，除非该等批准及资产出售及租赁在上诉程序中被中止。

According to the Housing Authority's land and resources and market two Department officials explained that this is the sale and lease system to start.

据北京市国土资源和房屋管理局市场二处的负责人解释，这要从销售和租赁制度说起。

Article 32Where a sale and leaseback transaction is determined as an operating lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to the lease payments in light of the proportion of the lease payments during the lease term.

第三十二条售后租回交易认定为经营租赁的，售价与资产账面价值之间的差额应当予以递延，并在租赁期内按照与确认租金费用相一致的方法进行分摊，作为租金费用的调整。