术语“应收账款”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000324 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n./adj. |
| 汉语术语分词 Segmentation | 应收/账款/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | 应付账款 |
| 搭配信息 Collocation | 应收账款转让assignment of accounts receivable 应收账款担保pledge of accounts receivable |
| 编纂人 Compiler | 朱潘潘 |
| 编纂日期 Date of Compilation | 2015-11-17 00:00:00 |
汉英语境1
英译术语:
accounts receivable
汉语语境:
未来应收账款证券化涉及许多复杂的法律问题，是资产证券化立法不能回避的问题，在英国和日本的法制环境下，未来应收账款的证券化具有较大的确定性，美国法上未来应收账款的证券化则常常因为破产法院重新定性而受到影响。我国应该借鉴上述国家的做法来进行资产证券化的立法。
英语语境:
The future accounts receivable securitization involves many complicated legal issues, which is a legal issue that we must face in the legislation of securitization. In the context of England and Japan, it is of great certainty to securitize future receivables; while in the U.S.A, the recharacterization as security of the assignment of future receivables by the bankruptcy court will greatly harm the securitization structure, therefore, we should make reference to the legislations and practice of the countries mentioned above.