可用做抵押品的事物有很多类，包括：上市股票，有息债券、土地、房屋、设备、盘存和应收账款。

Several different kinds of collateral can be employed, including marketable stocks or bonds, land or buildings, equipment, inventory, and accounts receivable.

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在这种交易中，企业或者把应收账款卖给金融机构(也叫代理商)，或者以应收账款作为抵押品来借款。

Transactions in which a business either sells its accounts receivable to a financial institution (often called a factor) or borrows money by pledging its accounts receivable as collateral.

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从外部体系的角度入手，考察浮动抵押与应收账款质押等相关制度的关系，发掘我国动产浮动抵押的体系缺憾；

In the view of the external system, examine the relationship between floating mortgage and pledge of accounts receivable and other related system, explore the defect of China's floating charge system;

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