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bao li ye wu hui ji chu li de xi tong she ji
Author(s): 
Pages: 37-40
Year: Issue:  11
Journal: Financial Accounting

Abstract: <正>保理(Factoring),又称保付代理,是保理商和销售商之间的一项综合制度安排,即保理商和销售商之间签订协议,销售商将现在或将来的基于其与购货商订立的赊销货物合同所产生的应收账款的债权转让给保理商,由保理商为其提供综合性金融服务。这些金融服务可能包括:贸易融资、应收账款
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