4.13 If a sale and leaseback transaction results in a finance lease, any excess of sales proceeds over the carrying amount should not be immediately recognized as income in the financial statements of a seller-lessee.
4.13 如因出售和租回交易订立一项财务租约，出售进款中超过结转数额的部分不应立即在出售人出租人的财务报表中认列为收入。