Loans for Working Capital
流动资金贷款
Tadao Yamamura runs a Japanese Food Import Firm in LosAngeles.
山村忠男在洛杉矶经营一个日本食品进口公司。
He is talking to his banker ，Bart Jones ，about a working capital loan.
他正在和他的银行家巴特·琼斯谈论有关流动资金贷款事宜。
Yamamura:We would like to expand our line of imports，but I’m having some difficulties withworking capital for the expansion 。
山村：我想扩大我们的进口贸易，但是在扩大经营中，我们在流动资金方面有些困难。
Jones:I think we should explore some of the commercial loan plans we have available that mightgive you the working capital you need.Mr.Yamamura.
琼斯：山村先生，我认为，我们应该研究一下我们现有可利用的某些商业贷款章程，那样，我们便可为您提供您需要的流动资金。
Y:I’ve brought along the latest copies of my balance sheet and operating statements.
山村：我随身带来了我的最新的资产负债表和营业损益表的副本。
As you can see，we have a lot tied up in accounts receivable 。
您可以从中看到，我们帐面上的应收帐款有许多已成为呆滞资金，
That’s one of our biggest problems.They’re good accounts ，but it requires a lot of working capitalto carry them 。
这是我们的最大问题之一。我些帐款都是有效帐目，但是需要许多流动资金去实施它们。
J:Yes，that’s a frequent difficulty in large and small firms，Mr.Yamamura.
琼斯：是的，山村先生，这就是大小企业经常遇到的困难。
I might suggest an accounts receivable loan .We can lend you money against an assignment ofyour accounts receivable 。
我建议你们可以采用应收帐款贷款，我们银行给您贷款，而把应收帐款转让作抵押。
Y:I wouldn’t want my customers to know that I had to assign their accounts to the bank 。
山村：我不愿意让我的顾客们知道我不得不把他们的账户转让给银行作为抵押。
J:They wouldn’t know，Mr.Yamamura ，I’m talking about non-notification accounts receivableassignments 。
琼斯：他们不会知道的，山村先生。我说的是不通知的应收帐款转让。
It’s frequently used type of loan for these purposes.Some people call it factoring 。
人们经常使用这种贷款来达到上述那些目的。有些人称这种贷款为应收帐款让售。
Y:You mean I borrow against the accounts，then give the payments I receive to the bank？
山村：您是说，我用帐户上的应收帐款来抵付我的银行贷款，然后把我今后所收回的那些帐款再还给银行。
J:Yes，that’s right .Just a promissory note and an AR assignment is all that we’ll need.
琼斯：是的，就是这样。我们银行所需要的只是一张期票和一张应收帐款转让单据。
（编辑：赵颖茹）
