我国《〈企业会计准则———收入〉指南》(以下简称“准则指南”)中指出,如果卖方在销售商品后的一定时间内必须回收商品（即销售回购）,即表明卖方仍对售出的商品实施控制,因此这种销售回购本质上不是一种销售,而是一项融资协议,整个交易不确认收入。其会计处理为:在销售... China’s Guide to Accounting Standards for Business Enterprises (hereinafter referred to as Guidelines) states that if the seller must recycle the goods within a certain period of time after the goods are sold (that is, the sales repurchase), the seller still sells the goods Out of the control of the implementation of the goods, so this kind of sales repurchase is essentially not a sale, but a financing agreement, the entire transaction does not recognize revenue. Its accounting is: in sales ...