factoring指的是保理业务

保理业务指承购制造商（卖方）的应收账款，承担收款风险，包括信用损失，而赚取折扣或手续费等的短期融资经营行为。保理业务最常见于服装业，但在其他产业也已较为普遍。保理人一般对原债权人（转让应收账款之债权人）无追索权，由保理人自行评估和承担信用风险。而享有追索权的融资称为「应收账款融资」〔accounts receivable financing〕。保理人为factor。

Factoring is a financial service used for raising funds in the business whereby the business entity sells all of its bills receivable to an outside agency at a discount. The outside agency is called a factor.

maturity factoring和discount factoring是两种最基本的保理业务形式：

maturity factoring到期保理

到期保理也称定期保理，是指保理商承担完全的信用风险但是不提供付款融资，直到债务到期日才支付发票金额的保理。

Maturity factoring, also known as collection factoring, is a type of factoring service in which the client sells his invoice to the factor. In return, the factor pays the client for such invoices either on the date of maturity or any date after the date of maturity. In this factoring arrangement, the factor does not pay the client any money in advance. For example, an invoice maturing on 25th August 2016 shall be either paid off on 25th August 2016 or any other date after maturity is decided between the client and the factor.

discount factoring贴现保理

贴现保理指应收账款未到期，保理人予以贴现。（贴现是一个商业术语。众所周知，商业承兑汇票和银行承兑汇票都是需要由付款人在指定日期无条件支付确定的金额给收款人，而贴现就是收款人把还没有到期的商业承兑汇票或银行承兑汇票拿到银行去兑现或做支付手段，然后银行会根据票据的剩余期限、票面利率等因素，给予收款人一个贴现率，这样对于急用钱的收款方有很大帮助。）

以下为相关双语示例，供参考：

其中一个就是保理，是指公司将其应收款额相对市面价值的以一定折扣价出售给保理商。

One such is factoring, in which a company sells its invoices to a specialist lender at a discount to face value.

国际保理是继汇付、托收、信用证之后出现的一种新型的国际贸易结算方式。

The international factoring is a new financial service for international trade after the Remittance, the Collection and the Letter of Credit.