英译汉 .一段会计方面的.懂得术语更加好.不要直接机译呀.Further,the profit recognition

英译汉 .一段
会计方面的.懂得术语更加好.不要直接机译呀.
Further,the profit recognition on sale-leaseback transactions is also
different.Under IFRS,the profit recognition on a sale-leaseback transaction
is based on the classification of the leaseback and whether the
sale transaction was entered at fair value.If the leaseback is an operating
lease and the sale is at fair value,the profit is generally recognized
immediately.If the leaseback is a finance lease,the profit is deferred
and amortized over the lease term.The profit might also be required
to be deferred and amortized based on the relationship between the
sale price,fair value,and the carrying amount of the asset sold and
leaseback.
全给了