factoring, n. The buying of accounts receivable at a discount. • The price is discounted because the factor (who buys them) assumes the risk of delay in collection and loss on the accounts receivable. [Cases: Factors 1, 5, 10. C.J.S. Agriculture §§ 163, 165, 178.]
factoring n. 保理业务 指承购制造商(卖方)的应收账款，承担收款风险，包括信用损失，而赚取折扣或手续费等的短期融资经营行为。保理业务最常见于服装业，但在其他产业也已较为普遍。一般有两种最基本的保理业务形式：１贴现保理〔discount factoring〕。指应收账款未到期，保理人予以贴现；２到期保理〔maturity factoring〕。指应收账款已到期，保理人以一定价格承购该应收账款。保理人一般对原债权人(转让应收账款之债权人)无追索权，由保理人自行评估和承担信用风险。而享有追索权的融资称为「应收账款融资」〔accounts receivable financing〕。
（金融）保理业务 英语：factoring (financial) 法语：affacturage 德语：Factoring, Kommissionsgeschäft 意大利语：factoring (finanziamento aziendale tramite cessione di crediti) 西班牙语：gestión y anticipo de deudas con descuento