Sale And Leaseback Of Financial And Accounting Issues

Traditional leasing history can be traced back thousands of years ago. But until the emergence of capital leases in the1950', leasing became popular again. Now, capital leases have become the second -largest financial facility. Sale-leaseback transaction and other innovative leasing make leasing business to get more popular by enterprises of all kinds of. In our country, through there is a promising market, the development of Sale-leaseback transaction is not so good. How to let people know more about sale-leaseback transaction? How to improve the whole industry of sale-leaseback transaction in our country? These are what this article focus on.In chapter 1, the article explains the background of sale-leaseback transaction and the significance of. this study, and points out the ideas and methods of this paper.The second chapter of the article has been carried out and analyzed the results of the lease relating to the theory and application practice.Chapters 3 and 4 are the core chapters of this paper. They analyze sale-leaseback transaction from both financial and accounting point of view. By using sale-leaseback transaction, business can not only maintain a certain capital structure and meet the financing needs, but can also be used to manage earnings of the business, reducing the company's stock price fluctuations; also through sale-leaseback transactions to make tax planning. Finally, sale-leaseback transaction is different from other means of financing with obvious advantage. Chapter 4 analyzes sale-leaseback transaction from accounting point of view.In chapter 5, in order to prove chapters 3 and 4, the case of XX Hotel is used. Chapter 6 is the conclusion part of this article. It makes a summary and conclusion. The conclusion of the article:Sale-leaseback can be more convenient to meet the financing needs of enterprises and improve the capital structure. Also, business can use the transaction to manage their earnings realize the benefits of tax planning.Through this article, I hope business can recognize the advantage of sale-leaseback. In this way, we can not only promote the leasing industry in China, but also enhance the leasing chain's overall competitiveness.