谈售后回购业务的会计处理

新会计准则对售后回购业务的规定过于简略。鉴于此，本文对售后回购的三种情况下的会计处理进行初步探讨，以期为实务工作者提供参考。

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Veröffentlicht in:	Cai kuai yue kan 2008 (10), p.49-50
1. Verfasser:	喻建红
Format:	Artikel
Sprache:	chi
Schlagworte:	买方选择权卖方选择权售后回购
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description	新会计准则对售后回购业务的规定过于简略。鉴于此，本文对售后回购的三种情况下的会计处理进行初步探讨，以期为实务工作者提供参考。
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source	国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
subjects	买方选择权卖方选择权售后回购
title	谈售后回购业务的会计处理
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