会计中的“field warehousing”是什么意思?“field warehouse receipt”呢?

会计中的“field warehousing”是什么意思?“field warehouse receipt”呢?

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Field一般多指现场……,如field manager现场经理、field audit现场审计。而warehousing则有以下几层法律含义:

(1)仓储;仓储业;仓储费

(2)持货待售,指专营抵押业务的银行家持有抵押物待其市价上升再出售。

(3)股权收购前购进股票。某公司在公布股权收购之前,预先通知机构投资者此种意图,使机构投资者能在公开宣布收购之前以低价购进目标公司的股票。

(4)可延期短期抵押贷款。商业银行向需要长期资金的借款人提供短期抵押贷款,直至其获得长期贷款为止。

 

Field warehousing中,关于warehousing,取的是其第一层含义,但进行了引申,一般译为实地存货质押;实地存货担保。常用以作为存货融资的一种方式。批发商、零售商、制造商为筹措资金而用存于其生产经营场地的货物作为质押物。质押人对质押物享有必要权利,而第三人作为货仓主在质押人的生产经营场地控制和保管该质押物品。贷款人希望对借款人的存货保持较密切控制并享有质押权人的优先权益时,常采用这种方式。A field warehousing arrangement uses a company's inventory as collateral for a loan. The inventory to be used as collateral is segregated from the rest of the inventory by a fence, and all inventory movements into and out of this area are tightly controlled. Alternatively, the inventory may be stored in a public warehouse. State lien laws typically require that signs around the segregated area clearly state that there is a lien on the inventory stored inside.

 

field warehouse receipt则指实地存货质押清单;实地存货质押收据,是货仓主出具的证明所存货物的清单或收据,可作为贷款的担保品。

 

以下为相关双语示例,供参考:

The Field Warehousing Receipt, like the trust receipt and the factor’s lien may be looked at as a devise which came into being in the late nineteenth century and which was designed to make secured inventory financing possible. Field Warehousing is something which has managed to exist as a remarkable security devise (whether formally under statute or informally) for nearly a century before its discovery by the financing world as a means of securing a warehouse receipt and using it as a financial instrument.

同信托清单和保理人的留置权一样,实地存货质押清单可以看作是在19世纪后期形成的一种模式设计,旨在实现有担保的库存融资。实地存货质押是近一个世纪以来的卓越担保设计(无论是正式接受规约的亦或是非正式的)。在金融界发现其之前,它是作为一种为实地存货质押收据提供担保的手段而存在的,并被用作金瓯荣工具。

 

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