Page 311 - 進出口貿易與押匯實務疑難問題解析-肆篇

第五章 出進口託收與光票託收等相關疑難問題 299

入買賣契約內，輸銀方能接受投保，其附註內容如下：The buyer
unconditionally undertakes and guarantees to the seller that all O/A

amounts payable to the seller at naturity as set out in this contract
of sale shall be promptly observed and pay in full when due to the

seller’s account no. with the bank of (Address and quoting the
relevant order numbers for identification)。

流程圖

三、應收帳款收買業務 (Factoring)

（一）應收帳款收買業務 (Factoring) 之意義

金融機構直接或代替從事應收帳款收買業務之公司，買進出口商對
進口商的應收帳款債權，而承擔對進口商的信用風險，進口國的政府風

險及移轉風險 (Transfer Risk) 的出口融資業務稱之。收買應收帳款之金融
機構稱為 Factor。