如果售后租回交易中的资产转让属于销售，以下表述正确的是（）。A、按原资产账面价值中与租回获得的使用权有关的部分，计量售后租回所形成的使用权资产B、出租人可确定为融资租赁C、承租人可确定为经营租赁D、根据租赁准则对资产购买进行会计处理

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如果售后租回交易中的资产转让属于销售，以下表述正确的是（）。
A、按原资产账面价值中与租回获得的使用权有关的部分，计量售后租回所形成的使用权资产
B、出租人可确定为融资租赁
C、承租人可确定为经营租赁
D、根据租赁准则对资产购买进行会计处理

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14[名词解释题] 内驱力范式人格心理学

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