Accounts receivable - Sales credit

Japanese: 売掛債権 - うりかけさいけん（英語表記）sales credit

Generally, the term credit refers to a right that can be claimed, such as the right to have money lent back. Trade receivables and accounts receivable, which arise from normal sales transactions and business activities with business partners, such as the sale of products and services, are called trade receivables or accounts receivable, and are sometimes called accounts receivable. This term has been widely used since the Credit Guarantee Corporation started the accounts receivable secured loan guarantee system in 2001. Under this system, the Credit Guarantee Corporation guarantees when financial institutions provide loans using accounts receivable held by small and medium-sized enterprises against their customers as collateral, allowing small and medium-sized enterprises to monetize their accounts receivable without waiting for the accounts receivable collection date. Note that non-performing loans refer to past due or unpaid interest-unaccrued receivables held by financial institutions, and are different from accounts receivable. With the recent trend of securitization, accounts receivable are also traded and may be widely distributed in the market in the future.

(Akihiro Koyama, Professor, Gakushuin University / 2007)

Source : "Chiezo" published by Asahi Shimbun Publications Co., Ltd. About Chiezo

Japanese:

貸したお金を返してもらう、などの「請求することができる権利」を一般に債権という。製品・商品の販売やサービスの提供など、取引先との通常の販売取引・営業活動により生じる受取手形及び売掛金を売上債権(trade receivables)、あるいは受取勘定(accounts receivable)と呼び、それらを売掛債権と呼ぶことがある。この呼称は信用保証協会が売掛債権担保融資保証制度を2001年に始めて以来、広く用いられている。この制度は中小企業者が売掛先に対して保有している売掛債権を担保として、金融機関が融資を行う場合に、信用保証協会が保証を行う、というもので、これにより、中小企業も売掛金回収日を待たずに売掛金を資金化できることになる。なお、不良債権は金融機関が保有する延滞または未収利息不計上債権を意味し、売掛債権とは異なる。昨今の証券化の趨勢の中で、売掛債権も取引され、今後市場で広く流通する可能性もある。

(小山明宏学習院大学教授／ 2007年)

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