factoring
US /ˈfæk.tɚ.ɪŋ/
UK /ˈfæk.tə.rɪŋ/
名詞
1.
保理
a financial transaction whereby a business sells its accounts receivable (invoices) to a third party (called a factor) at a discount
範例:
•
Many small businesses use factoring to improve their cash flow.
許多小型企業利用保理來改善其現金流。
•
The company decided to engage in factoring to manage its receivables more efficiently.
該公司決定採用保理來更有效地管理其應收帳款。
2.
因式分解
the process of breaking down a number or polynomial into its factors
範例:
•
In mathematics, factoring is a fundamental skill for solving equations.
在數學中，因式分解是解決方程的基本技能。
•
The teacher explained the steps for factoring quadratic expressions.
老師解釋了二次表達式因式分解的步驟。