在法律上，应收账款是一种债权，应收账款质押是一种权利质押。就担保法第七十五条承认的可以用于质押的权利品种看，汇票、支票、本票、债券、存款单所代表的也是一种债权。
第一部分为应收账款与应收账款质押概述。
The first chapter is about the general of accounts receivable and pledge of accounts receivable.
而其中应如何防范应收账款质押贷款中的诸多风险，更是重中之重。
Especially how to prevent the risks while using pledge of accounts receivable is the most important factor.
第三条中国人民银行对征信中心办理应收账款质押登记有关活动进行管理。
Article 3 the People's Bank of China shall regulate the activities conducted by the Credit Information Center for the registration of pledge receivables.
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