loans receivable

基本解释

The enterprise has three financing forms for receivable claim: pawn loans, the accounts receivable sale and receivable claim discount.
企业应收收债权的三种融资方式：质押借款、应收账款出售和应收债权贴现，这三种融资方式均有其会计处理方式。
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;
持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。
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;
将金融资产所产生现金流量中特定、可辨认部分转移，如企业将一组类似贷款的应收利息转移等。
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