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（一）应收帐款的抵押应收账款的抵押是指企业以应收账款作为抵押品，与金融公司签定合同，在规定的期限内（通常为一年）按应收账款的特定百分比向贷款人借入资金并支付利息的一种筹资方式。用于抵押的应收账款，可以是经过贷款人筛选的那些风险较低的应收暖款。借款企业在规
(A) mortgage receivables Mortgage mortgage receivables refers to the accounts receivable as collateral, signed a contract with the financial company, within the prescribed period (usually one year) according to accounts receivable A certain percentage of borrowers to borrow money and pay interest on a fund-raising. Accounts receivable used for collateralization can be those with a lower risk of being collectible by the lender. Borrowing companies in regulation