所谓承购应收帐款(Factering)业务,又称保理业务,是指出口商以商业信用形式出卖商品,在货物装船后,立即将发票、汇票、提单等有关单据,卖断给承购应收帐款的财务公司或专门组织,收进全部或部分货款,从而取得资金融通的业务。承购应收帐款业务作为对外贸易短期融资业务之一,在英国、美国、法国、意大利、日本等发达国家普遍盛行,并大大促进了这些国家对外贸易的发展。因而日益受到其 The so-called acquisition of account receivables (Factering) business, also known as factoring business, refers to exporters selling goods in the form of commercial credits. After the goods are loaded on the ship, the invoices, bills of exchange, bills of lading and other related documents are immediately sold out. The financial company or specialized organization that purchases accounts receivable shall receive all or part of the payment so as to obtain the business of financing. The acquisition of accounts receivable business as one of the foreign trade short-term financing businesses has been prevalent in developed countries such as the United Kingdom, the United States, France, Italy, and Japan, and has greatly promoted the development of foreign trade in these countries. And thus increasingly