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49 公司新政 factoring
版本1 Wingbell 740 V38，Q51
巨难无比，我确定是高分题库的阅读：
讲公司的经营政策
第一段讲大量公司现在有一种新的政策应付经营困难，叫factoring,他们和一种公司做交易，好像是把自己的生产资料还是什么的给这个公司估价然后暂时（当给还是卖？不清楚）给这些公司，这些公司叫做factor。在估价后公司会根据每件物品最后的运费，还有什么税什么的。全部扣除以后把剩余的钱给这个公司。
第二段讲有一类公司不适合做这种factoring,这种公司有大量零碎的生产资料，然后每件都要收费用导致公司不利。
然后第二段说和第三段一起说了一下这个方法的优点和缺点。（后面忘了，不好意思）
问题一个是问那种公司最不适合用factoring,一道主旨一道细节题。。
刚刚看到这片jj里面有人刚加上最后一篇好像发票什么的还是？？他提到了几个我没想出来的单词，大家综合看看
这片阅读我做的一塌糊涂。。。全错的可能性都有，主要是生词太多，细节也不好找，不过这个应该是很高分的题库了，大家做到这个已经是高分了，放心放心。
版本2 Capbenz 50M+34V
有一种服务叫[什么]，做这种服务的公司叫Factor。看了半天这种服务就是要债的。简单说说什么请况公司需要这种服务。
然后讲factor如何工作，他们要回80-90的钱以后，自己先扣除一部分，剩下的交还给客户。（有题：问如下那个对，有一个说factor收钱先于客户。我选了这个。）
后面又举例提到什么公司适用这种服务。
下一段，什么公司不适合用这种服务。
第一个题就问下面一个情况最不合适用factor的服务。因为是第一个题，连文章还没读，就很慌。看了第一段，就匆忙选了一个，读到后面发现不对！[感想：如果遇到类似情况，尽量不去多想，继续往前看，否则会影响下面做题。]
版本3ZhangWeichao 740（V40）
公司应收账款那篇，说的是很多公司需要现金周转，于是出现了代为收账的公司--factor（貌似叫这名），然后这些公司是先根据信用状况给你应收账款的70-90%，等收全款项后再扣除个什么transaction fee（貌似里面还有个说怎么balance的）我记得不太清楚了。
第二段说的是那些公司适合选择这种收账公司：风险还有收入权衡之类的（有考题，选least like选择收账公司的，记得其中有个选项是一个公司现在有个××危机但是公司的现金流比较稳定）
第三段不记得了。
文章考了一个主题题。
fungyJJ 背景资料
不想误导大家，factoring 貌似在金融领域有不同的解释，最好请考过的童鞋来确认一下。
以下是其中一项：
找了点资料 factoring中文有叫做代收账款。
Factoring is a financial transaction whereby a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount in exchange for immediate money with which to finance continued business. 中间商向工商企业购买应收帐款, 从中取得商定的贴现, 但必须承担亏损的风险
Factoring differs from a bank loan in three main ways. First, the emphasis is on the value of the receivables (essentially a financial asset)[1], not the firm’s credit worthiness. Secondly, factoring is not a loan – it is the purchase of a financial asset (the receivable). Finally, a bank loan involves two parties whereas factoring involves three.
It is different from the forfaiting in the sense that forfaiting is a transaction based operation while factoring is a firm based operation - meaning, in factoring, a firm sells all its receivables while in forfaiting, the firm sells one of its transactions.
Factoring is a word often misused synonymously with invoice discounting - factoring is the sale of receivables whereas invoice discounting is borrowing where the receivable is used as collateral.
The three parties directly involved are: the one who sells the receivable, the debtor, and the factor. The receivable is essentially a financial asset associated with the debtor’s Liability to pay money owed to the seller (usually for work performed or goods sold). The seller then sells one or more of its invoices (the receivables) at a discount to the third party, the specialized financial organization (aka the factor), to obtain cash. The sale of the receivables essentially transfers ownership of the receivables to the factor, indicating the factor obtains all of the rights and risks associated with the receivables.[2] Accordingly, the factor obtains the right to receive the payments made by the debtor for the invoice amount and must bear the loss if the debtor does not pay the invoice amount. Usually, the account debtor is notified of the sale of the receivable, and the factor bills the debtor and makes all collections. Critical to the factoring transaction, the seller should never collect the payments made by the account debtor, otherwise the seller could potentially risk further advances from the factor. There are three principal parts to the factoring transaction; a.) the advance, a percentage of the invoice face value that is paid to the seller upon submission, b.) the reserve, the remainder of the total invoice amount held until the payment by the account debtor is made and c.) the fee, the cost associated with the transaction which is deducted from the reserve prior to it being paid back the seller. Sometimes the factor charges the seller a service charge, as well as interest based on how long the factor must wait to receive payments from the debtor. [3] The seller also estimates the amount that may not be collected due to non-payment, and makes accommodation for this when determining the amount that will be given to the seller. The factor's overall profit is the difference between the price it paid for the invoice and the money received from the debtor, less the amount lost due to non-payment
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