应收账款转让是指银行为解决客户因应收账款增加而造成的现金流量不足，而及时向客户提供的应收账款转让的融资便利。在受让期间，银行委托转让人（销售商）负责向购货商催收已转让的应收账款，如在规定期限内银行未能足额收回应收账款，则由转让人无条件地回购未收回的部分。
... asset valuation 资产计价 assignment of accounts receivable 应收账款转让 associated company 联属公司附属公司 ...
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... 应收账款周转 receivables turnover; 应收账款周转率 㵀 accounts receivable turnover; 应收账款转让 account receivable assigned ...
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... 应税收益,应税所得：taxable income 应收账款转让：transfer of account receivable 应收账款周转率,应收账款周转次数：accounts receivable turnover ...
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应收账款转让通知书 Notification and Transfer of Receivables
第二章主要从法理学角度、经济学角度和应收账款的可转让性角度三个方面简要论证分析了国际保理应收账款转让的正当性问题。
According to the transfer nature of international factoring, jurisprudence and economics, the second chapter argues about the reasonable of debt cession of international factoring.
应收账款出质后，不得转让，但经出质人与质权人协商同意的除外。
The pledged accounts receivable may not be transferred, unless otherwise agreed upon by the pledgor and the pledgee through consultation.
应收账款出质后，不得转让，但经出质人与质权人协商同意的除外。
After the receivables have been pledged, unless it is otherwise agreed on by the pledger and the pledgee upon negotiations, the pledger may not alienate the pledged receivables.
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