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1)  "sold to rent after"
先租后售
2)  leaseback [英]['li:sbæk]  [美]['lis'bæk]
售后回租
3)  leaseback [英]['li:sbæk]  [美]['lis'bæk]
售后租回
1.
The distributing way of progressive in leaseback trade;
售后租回交易中递延收益的分摊方式质疑
2.
This paper expounds the connotation of the leaseback, and connecting with the concrete case, probes into the treating modes of accounting and tax and the its differences from the traditional sales mode.
阐述了“售后租回”的含义,结合具体案例探讨了会计及税务的处理方式及其与传统的销售模式的区别。
4)  rent-to-buy
先租后买
5)  selling first and shareholding afterwards
先售后股
1.
School rum enterprises can change the ownership by means of practising selling first and shareholding afterwards so as to establish limited liability stock companies.
校办企业可实行先售后股的办法进行改制 ,从而建立起责任有限的股份制的企业公司。
6)  sell and leaseback
出售后租回
补充资料:售后回租
  指企业(买主兼出租人)将其拥有的自制或外购资产售出后再租赁回来的租赁业务,对此又称“返回租赁”。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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