“售后回购”是《企业会计准则——收入》指南中规定的一种特殊的销售商品业务。所谓售后回购,是指销售商品的同时,销售方同意日后重新买回所销售商品的销售方式。准则只考虑到了发出商品情况下的账务处理过程,没有考虑到售后回购的商品在没有发出情况下的账务处理过程。本文认为,即使在售后回购商品发出的情况下,准则规定的账务处理方法也不符合稳健性原则;在售后回购商品没有发出的情况下,按准则规定的账务处理方法核算不符合实质重于形式原则。下面谈谈对售后回购的看法。1.准则规定的售后回购销售方式的账务处理过程在售后回购交易中,通常所售商品所有权上的主要风险和报酬没有从销售方转移到购货方,因而 “Aftermarket Repurchase ” is a special kind of sales of goods business stipulated in the “Accounting Standards for Business Enterprises - Income”. The so-called after-sale repo refers to the sale of goods at the same time, the seller agreed to repurchase the sales of goods sold in the future. The guidelines only take account of the accounting process in the case of the issue of goods and do not take account of the accounting treatment of goods that are not repurchased after the sale. This article argues that even in the case of sale of repurchased goods, the guidelines for accounting treatment does not comply with the principle of prudence; in the case of repurchase of goods is not issued, according to the accounting standard accounting method does not comply with the accounting The essence is more important than the formal principle. Here to talk about the views of the sale of repurchase. 1. Accounting guidelines for sales repurchase sales process In the sale of repurchase transactions, the sale of goods usually sold the main risks and rewards are not transferred from the seller to the buyer, and thus