, or accounts receivable financing, is when businesses sell unpaid invoices to a third party at a discount to receive immediate cash advances.
AUsance L/C
BCAD
CClean collection
DFactoring正確答案
答案與詳解
為什麼答案是 D
Factoring 即「應收帳款承購業務」，企業將未收款發票折價賣給 factor（承購商），立即取得現金，由承購商負責後續收款。
考點：遠期信用狀考點：付款交單考點：光票託收考點：應收帳款承購
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