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售后回祖是企业在融资租赁业务中可采取的经营形式之一。它是由承租人将所购置的设备出售给出租人，然后从出租人处租回设备并使用。此种租赁业务进行的程序是先作资产买卖交易，然后再进行资产租赁交易。这种交易方式可使承租人得到相当于资产市价的资金，既可解决企业现金支?
After-sale ancestors is one of the business forms that an enterprise can take in the financial leasing business. It is the lessee who sells the purchased equipment to the lessor, then leases the equipment back from the lessor and uses it. Such leasing business procedures for the first asset sale and purchase transactions, and then the asset lease transactions. This transaction allows the lessee to get the equivalent of the market capitalization of assets, both to solve the business cash support?