在法律翻译实践中，通常会碰到各种各样的法律文件，尤其是合同、协议等，而对相关合同背景的了解及基于不同类型的文件个人的知识储备，则是准确恰当地翻译文件的基础。那么问题来了，什么是保理业务那？它的英文表达是什么那？对此还有哪些不熟悉的相关知识那？我们一起来了解一下。

1.保理业务 Factoring

国际保理商联合会（Factoring Chain International，简称FCI)则将保理业务界定为：保理是融合了资金融通、账务管理、应收账款收取和坏账担保四项业务的综合性金融服务。并且在其2013年7月修订的最新版《国际保理通则》（General Rules for International Factoring，简称GRIF)中规定：保理合同系指一项契约，据此，供应商可能或将要向—家保理商转让应收账款（通则中称为账款，视上下文不同，有时也指部分应收账款），不论其目的是否为了获得融资，至少要满足以下职能之一：(1)销售分户账管理；(2)账款催收；(3)坏账担保。

Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. A business will sometimes factor its receivable assets to meet its present and immediate cash needs. Forfaiting is a factoring arrangement used in international trade finance by exporters who wish to sell their receivables to a forfaiter. Factoring is commonly referred to as accounts receivable factoring, invoice factoring, and sometimes accounts receivable financing. Accounts receivable financing is a term more accurately used to describe a form of asset based lending against accounts receivable. The Commercial Finance Association is the leading trade association of the asset-based lending and factoring industries.

例句：

在本保理业务到期前，如贵公司收到该笔合同项下货款，同意贵公司直接用于偿还该笔保理业务。

If you receive the payment under such contract prior to the expiration of this factoring, you are allowed to directly use the payment to repay the factoring funds.

(1)有追索权的保理业务 Recourse Factoring

有追索权的保理是指供应商将应收账款的债权转让银行（即保理商），供应商在得到款项之后，如果购货商拒绝付款或无力付款，保理商有权向供应商进行追索，要求偿还预付的货币资金。当前银行出于谨慎性原则考虑，为了减少日后可能发生的损失，通常情况下会为客户提供有追索权的保理。

Recourse factoring is the most common and means that your company must buy back any invoices that the factoring company is unable to collect payment on. You are ultimately responsible for any non-payment.

(2)无追索权的保理业务 Non-recourse Factoring

无追索权的保理则相反，是由保理商独自承担购货商拒绝付款或无力付款的风险。供应商在与保理商开展了保理业务之后就等于将全部的风险转嫁给了银行。因为风险过大，银行一般不予以接受。

Non-recourse factoring means the factoring company assumes most of the risk of non-payment by your customers. Non-recourse does not necessarily protect your company from all risk, though. There are usually stipulations associated with non-recourse factoring, and the situations in which you are not responsible for customer non-payment are very specific.

以下为相关例句，以加深对上述术语的理解：

Whether your company plans to pursue recourse or non-recourse factoring, it is important to sit down with a reputable factoring company to discuss their terms. It may be to your advantage to find a factor that offers both recourse and non-recourse factoring. A factoring company with a strong credit team can also help you avoid working with customers that have poor payment histories.

无论您的公司计划寻求有追索权还是无追索权的保理业务，能与一家信誉良好的保理公司坐下来讨论条款是很重要的。找到一个既能提供有追索权又能提供无追索权保理业务的保理商可能对你有利。拥有强大信用团队的保理公司也可以帮助您避免与付款记录不佳的客户打交道。

(3)明保理 Disclosed Factoring

明保理和暗保理是按照是否将保理业务通知购货商来区分的。明保理是指供货商在债权转让的时候应立即将保理情况告知购货商，并指示购货商将货款直接付给保理商。在国内银行所开展保理业务都是明保理。

The factoring in which the factor’s name is indicated in the invoice by the supplier of the goods or services asking the purchaser to pay the factor, is called disclosed factoring.

例句：

公开型保理（明保理）：指在办理保理业务的同时即将应收账款债权转让事实通知购货方的保理业务。

“Disclosed Factoring” refers to the factoring for which the assignment of the creditor's right of the accounts receivable should be informed to the Purchaser simultaneously when the factoring procedures are transacted.

(4)暗保理 Undisclosed Factoring

暗保理是将购货商排除在保理业务之外，由银行和供货商单独进行保理业务，在到期后供货商出面进行款项的催讨，收回之后再交给保理商。供货商通过开展暗保理可以隐瞒自己资金状况不佳的状况。需要注意的是，在我国《合同法》中有明确的规定，供应商在对自有应收账款转让时，须在购销合同中约定，且必须通知买方。

Conversely, the form of factoring in which the name of the factor is not mentioned in the invoice issued by the manufacturer. In such a case, the factor maintains sales ledger of the client and the debt is realized in the name of the firm. However, the control is in the hands of the factor.

例句：

隐蔽型保理（暗保理）：指根据乙方与甲方的约定，暂不向购货方通知应收账款债权转让事实，但在乙方与公司约定的条件发生或公司认为必要时，向购货方通知应收账款债权转让事实的保理业务。

“Undisclosed Factoring” refers to the factoring for which the assignment of the creditor's right of the accounts receivable is not informed to the Purchaser in temporary as agreed by Party A and Party B provided that the Purchaser shall be informed of the assignment of the creditor's right of the accounts receivable for factoring when conditions agreed upon by Party B and the company occur or the company deems it necessary.

2.保理业务合同 Factoring Contract

国际统一私法协会(The International Institute for the Unification of Private Laws,简称UNIDROIT)在其1988年5月28日订立、1995年5月1日生效的《国际保理公约》（The Convention International Factoring)第一条中对保理合同做出的定义是：

“保理合同是指—方当事人（供应商）与另—方当事人（保理商）之间所订立的合同，根据该合同：⑴供应商可以或将要向保理商转让由供应商与其客户（债务人）订立的货物销售合同所产生的应收账款，但主要供债务人个人、家人或家庭使用的货物销售所产生的应收账款除外。(2)保理商应履行至少两项下述职能：为供应商融通资金，包括贷款和预付款；管理与应收账款有关的账户（销售分户账）；代收应收账款；对债务人的拖欠提供坏账担保。”

A factoring contract is entered into between a business and a factoring company when they begin the invoice factoring process. This is the point in the relationship when the business assures the factor that they will sell their invoice in order to be advanced a specific percentage. More specifically, this factoring contract is a financial agreement that outlines the costs and terms of accounts receivable factoring for your business, such as which fees will be charged and how much they will cost.

相关例句如下，可供参考：

我方保证严格遵守保理业务合同的规定，完全适当地履行保理合同项下的承诺、保证、义务与责任。敬请贵公司对我方的保理用款申请书请予以核准。

We undertake that we will strictly comply with the Factoring Contract and fulfill our commitments, warranties, obligations and responsibilities thereunder fully and appropriately. We respectfully request your approval on our application for factoring funds.