“售后回购”是近年来出现的一种新型的融资形式,它是企业在销售商品的同时,同意日后重新买回这批商品。该项业务从形式上看涉及先“售”后“购”两笔独立业务,并且其具体的账务处理及相关的流转税、所得税的处理也有其特点,现简要作些介绍。(一)“售后回购”业务的会计处理关于“售后回购”业务的会计处理,《企业会计制度》作 “Post-sale repurchase ” is a new form of financing that has emerged in recent years. It is an agreement by businesses to repurchase these commodities in the future while they sell their products. The business formally involves two separate businesses, namely, the first sale, the second purchase and the purchase tax. The specific accounting treatment and related turnover tax and income tax treatment also have their own characteristics and are briefly introduced. . (I) Accounting Treatment of Post-sale Repurchase Business Accounting treatment of post-sale repurchase business and Accounting System for Business Enterprise