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 ) ,这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 :(1 )在销售时 China’s “Accounting Standards for Business Enterprises - Revenue” guide (hereinafter referred to as the “guidelines”) states that if the seller must recycle the goods within a certain period of time after they are sold (ie, sales repurchases), this indicates that the seller is still implementing the goods sold Control, so this sales repurchase is essentially not a sale but a financing agreement, the entire transaction does not recognize revenue. The accounting treatment is: (1) at the time of sale