售后租回交易形成经营租赁时,由于与资产所有权相关的全部报酬和风险已经转移给出租人,承租人应确认资产处置损益,并根据不同情况分别进行会计处理,虽然在形式上不尽相同,但其会计处理实质是相同的。 After the sale and leaseback transaction forms the operating lease, since all the remuneration and risk related to the ownership of the asset have been transferred to the lessor, the lessee should confirm the gains and losses on the disposal of the asset and separately process the accounting according to different situations. Although the forms are not the same, However, the accounting treatment is essentially the same.