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单词
leaseback
释义
leaseback
n.
回租
指出卖财产时预先达成协议或者给予明示的选择权〔option〕,以此出卖人可从买受人处即时租回所出卖的财产。故亦称为「出卖与回租」〔sale and leaseback〕。英国对回租土地在申请税收优惠上有限制。
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substituted bequest
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substitutio haeredis
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更新时间:2025/3/10 23:44:11