出售后回租的中文解释

指将资产出售给另一方后再按协议在商定的时间内租用该资产。卖方的好处是可以立即得到资金流入，这些资金可用于其他经营活动，而且回租资产的成本是可预测的。买方则可从出租资产获得可预估的收入。

Sale and Leaseback的英文解释

The sale of assets to another party, coupled with an agreement to lease those same assets for an agreed period of time. The seller has the benefit of an immediate inflow of funds, which can be put to use elsewhere in the business, coupled with a predictable cost for the leased assets. The buyer has a predictable stream of income from the leased assets.

• agreement [ə´gri:mənt]   n.同意；一致；协议   (初中英语单词)
• elsewhere [,elsweə]   ad.在别处；向别处   (初中英语单词)
• stream [stri:m]   n.河 vi.流出；飘扬   (初中英语单词)
• income [´inkʌm]   n.收入，所得   (初中英语单词)
• seller [´selə]   n.销售者；行销货   (高中英语单词)