loans receivable

基本解釋

The enterprise has three financing forms for receivable claim: pawn loans, the accounts receivable sale and receivable claim discount.
企業(yè)應(yīng)收收債權(quán)的三種融資方式：質(zhì)押借款、應(yīng)收賬款出售和應(yīng)收債權(quán)貼現(xiàn)，這三種融資方式均有其會計処理方式。
The investments held until their maturity, loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method;
持有至到期投資以及貸款和應(yīng)收款項，應(yīng)儅採用實際利率法，按攤餘成本計量。
eazacc.com
To transfer the specific identifiable portion of the cash flow resulting from the financial asset, for example, the enterprise transfers the interests receivable from a group of similar loans;
將金融資産所産生現(xiàn)金流量中特定、可辨認部分轉(zhuǎn)移，如企業(yè)將一組類似貸款的應(yīng)收利息轉(zhuǎn)移等。
fairylaw.com

For commercial loans, companies that are not bank eligible often turn to asset-backed lenders, pledging inventories and accounts receivable or leasing equipment rather than purchasing it.
FORBES: Credit Availability Forecast: 2012-2014