单词 | Block discounting |
释义 | 大宗貼現 An early acceptance of settlement of a liability for a discount. This may occur where the seller of goods on hire purchase discounts the rights on the hire purchase agreement and accepts the present value of those rights from a finance company, with an adjustment discounting the value of those rights because of the collection risk, rather than waiting for the customer’s payment by instalments as stipulated in the agreement. This system exchanges an early settlement in return for discounting of the liability. Also known as ‘factoring’. See also Discount; Factoring arrangement; Hire purchase. 為貼現而提早承兌債務的清償。如分期付款購買的貨物的賣方在分期付款購買協議折減此權,並從財務公司承兌該權利的現有價值,但因追討款項的風險而調整該權利價值的折扣,而非按照協議的規定藉分期付款等候客戶付款,則會發生大宗貼現的情況。此方法以提早的清償換取債務的折減。另稱「代理收帳」。另見 Discount; Factoring arrangement; Hire purchase。 |
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