保理合同，英文表达为factoring contract，是应收账款债权人将现有的或者将有的应收账款转让给保理人（factor），保理人提供资金融通（accommodation of funds）、应收账款管理或者催收（management or collection of the accounts receivable）、应收账款债务人付款担保（guarantee for the payment ）等服务的合同。保理合同应当采用书面形式。

保理合同的内容一般包括：

业务类型（business type）、服务范围（scope of service）、服务期限（term of service）、基础交易合同情况（information on the underlying transaction contract）、应收账款信息（the accounts receivable）、保理融资款（the accounts receivable）或者服务报酬（the service remuneration）及其支付方式（the methods of payment）等条款。

相关双语法规：

《民法典》第七百六十三条：

应收账款债权人与债务人虚构应收账款作为转让标的，与保理人订立保理合同的，应收账款债务人不得以应收账款不存在为由对抗保理人，但是保理人明知虚构的除外。

Where a creditor and a debtor fabricate an account receivable as the object of transfer and then conclude a factoring contract on it with a factor, the debtor of the fabricated account receivable shall not assert a defense against the factor on the ground that the account receivable does not exist, unless the factor clearly knows such

fabrication.

《民法典》第七百六十五条：

应收账款债务人接到应收账款转让通知后，应收账款债权人与债务人无正当理由协商变更或者终止基础交易合同，对保理人产生不利影响的，对保理人不发生效力。

Where, after a debtor of an account receivable receives the notice of assignment thereof, the creditor and the debtor of the account receivable agree to modify or terminate the underlying contract without just cause, which has an adverse impact on the factor, such modification or termination is not effective against the factor.

《民法典》第七百六十六条：

当事人约定有追索权保理的，保理人可以向应收账款债权人主张返还保理融资款本息或者回购应收账款债权，也可以向应收账款债务人主张应收账款债权。保理人向应收账款债务人主张应收账款债权，在扣除保理融资款本息和相关费用后有剩余的，剩余部分应当返还给应收账款债权人。

Where the parties agree that the factoring is one with the right of recourse, the factor may claim against the creditor of the account receivable for refunding the principal and interest of the financing funds or redemption of the claim on the account receivable, or claim against the debtor of the account receivable. Where a factor claims against the debtor of the account receivable after deducting the principal and interest of the financing funds and the other relevant expenses, any balance shall be returned to the debtor of the account receivable.

《民法典》第七百六十七条：

当事人约定无追索权保理的，保理人应当向应收账款债务人主张应收账款债权，保理人取得超过保理融资款本息和相关费用的部分，无需向应收账款债权人返还。

Where the parties agree that the factoring is one without the right of recourse, the factor shall claim against the debtor of the account receivable, and the factor is not required to return to the creditor of the account receivable the amount in excess of the principal and interest of the financing funds and the other relevant expenses he has obtained.

《民法典》第七百六十八条：

应收账款债权人就同一应收账款订立多个保理合同，致使多个保理人主张权利的，已经登记的先于未登记的取得应收账款；均已经登记的，按照登记时间的先后顺序取得应收账款；均未登记的，由最先到达应收账款债务人的转让通知中载明的保理人取得应收账款；既未登记也未通知的，按照保理融资款或者服务报酬的比例取得应收账款。

Where a creditor of an account receivable concludes multiple factoring contracts with different factors so that the factors claim their rights against the same account receivable, the account receivable shall be obtained by the factor of a registered factoring contract in priority over the factors of unregistered factoring contracts, or, where all factoring contracts are registered, by the factors in an order according to the time of registration, or, where none of the factoring contracts have been registered, by the factor stated in the transfer notice which has reached the debtor of the account receivable first in time. Where none of the factoring contracts have been registered and no transfer notice has been sent, the account receivable shall be obtained by the factors on a pro rata basis on the amount of financing funds each has provided, or the service remuneration each is entitled to.

参考双语例句：

To carry on all or any of the businesses of general merchants, traders, commission agents, importers, exporters, shippers, and ship-owners, refrigerators, charterers, forwarding agents, sales agents and sub-agents for manufacturers, agents and sub-agents for carriers,brokers and agents for brokers, purchasing agents, wharfingers, ware housemen, furnishers, tourist and travel agents, auctioneers, appraisers, valuers, surveyors, delcredere agents, personal and promotional representatives, factors, shopkeepers, antique dealers, stevedores, packers, storers, fishermen and trawlers, saddlers, builders, building, engineering and general contractors, metallurgists, and undertakers of all kinds of works, enterprises or projects whatsoever.

经营一般商人贸易商佣金经纪人、进口商、出口商、托运人及船东、冷冻商、租船商、货运代理、销售代理及制造商分代理代理及承、运商分代理、经纪及经纪代理、采购代理、码头管理、仓库管理供应商游客及旅游代理、拍卖商、评估师、估值师、测量师、保付代理商个人及促销代表保理人店主古玩交易商、装卸商、包装商仓、储保管商、渔夫及拖网捕渔者、马具商、建筑商,以及一般建筑工程承包 商 冶金商以及所有类别工程、企业或项目承办人之所有或任何业务。