loans receivable

基本解释

The enterprise has three financing forms for receivable claim: pawn loans, the accounts receivable sale and receivable claim discount.
企業應收收債權的三種融資方式：質押借款、應收賬款出售和應收債權貼現，這三種融資方式均有其會計処理方式。
The investments held until their maturity, loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method;
持有至到期投資以及貸款和應收款項，應儅採用實際利率法，按攤餘成本計量。
eazacc.com
To transfer the specific identifiable portion of the cash flow resulting from the financial asset, for example, the enterprise transfers the interests receivable from a group of similar loans;
將金融資産所産生現金流量中特定、可辨認部分轉移，如企業將一組類似貸款的應收利息轉移等。
fairylaw.com

For commercial loans, companies that are not bank eligible often turn to asset-backed lenders, pledging inventories and accounts receivable or leasing equipment rather than purchasing it.
FORBES: Credit Availability Forecast: 2012-2014