信托收据的英文为“trust receipt”，指批发商以融资人的受托人的身份购进一批货物，再给融资人开出信托收据，说明批发商已代表融资人的利益占有了这批货物。按照这种安排，货物的所有权从制造商或卖方直接转移给融资人。在债务付清前，批发商只是以受托人的身份占有有关货物。

在国际贸易中，有时进口商在远期付款交单条件下，承兑了出口商的汇票后，无力对到货付款，因而须向银行借用运输单证，以便提取货物。进口商为借用运输单证而向银行出具的收据也是信托收据。

为了更好的理解该词，以下是其英文释义：A trust receipt is a notice of the release of merchandise to a buyer from a bank, with the bank retaining the ownership title of the released assets. In an arrangement involving a trust receipt, the bank remains the owner of the merchandise, but the buyer is allowed to hold the merchandise in trust for the bank, for manufacturing or sales purposes.

双语例句：

（1）Financial liabilities including trade, bills and other payables, amount due to a related company, bank loans, trust receipt loans and bank overdrafts are subsequently measured at amortised cost, using the effective interest method.

金融负债包括贸易应付账款、应付票据及其他应付款项、应付一间有关连公司款项、银行贷款、信托收据贷款及银行透支，其后均以实际利率法按摊销成本计量。

（2）The HKMA also draws banks' special attention to credit tightening involving withdrawal or reduction of credit lines, shortening of trust receipt periods or extension of the prevailing period for making payments to retail merchants in respect of credit card transactions.

金管局亦促请银行特别注意涉及撤销或调低信贷额度、缩短信托收据期，或延长零售商户的信用卡结算付款期等方式的信贷收紧。

（3）Currency exposure arising from the net assets of the Group’s foreign operations is managed primarily through borrowings and trust receipt loans denominated in the relevant foreign currencies.

本集团主要通过以相关外币计值的借贷及信托收据贷款，管理本集团的海外业务资产净值所产生的货币风险。

（4）In response, ED(BP)/HKMA said that in addition to issuing the circular to banks, the HKMA had been discussing with banks other issues such as the deferral of payments to retail merchants for credit card transactions, the shortening of trust receipt periods, and the increases in interest rates margin.

金融管理局助理总裁回应时表示，除向银行发出通告外，金管局一直与银行商讨有关银行延迟向商户支付信用卡交易款项、缩短信托收据期及扩大息差等其他事宜。