保理全称为保付代理, 又称承购应收账款、托收保付、应收账款保理,指企业将应收账款按一定折扣卖给第三方（保理机构），获得相应的融资款，以利于现金的尽缓存得。

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Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. A business will sometimes factor its receivable assets to meet its present and immediate cash needs. Forfaiting is a factoring arrangement used in international trade finance by exporters who wish to sell their receivables to a forfaiter. Factoring is commonly referred to as accounts receivable factoring, invoice factoring, and sometimes accounts receivable financing. Accounts receivable financing is a term more accurately used to describe a form of asset based lending against accounts receivable. Invoice factoring is an easy and flexible way to ensure finances.