近期,房地产市场出现了一种新型的营销模式——“回租”。由于回租方不能按照合同约定支付租金而导致较大的社会影响,有关部门曾专门发文就此进行了规范。在此,笔者仅对其相应的会计处理作一探讨。一、“回租”简单分析“回租”从业务角度可以简单理解为开发商出售房屋后,开发商(或物业管理公司)又从业主(房屋的购买者)手 Recently, the real estate market emerged a new marketing model - “rent back ”. Since the lessor can not pay the rent as stipulated in the contract, which leads to greater social impact, the relevant department has issued a special circular on this issue. Here, I only make a discussion on the corresponding accounting treatment. One, “leaseback ” Simple analysis “leaseback ” From the business point of view can be simply understood as developers sell houses, the developer (or property management company) and the owners (buyers of houses) hands