KR101791470B1 - Method of transaction for supplier's account receivable - Google Patents

Abstract

The present invention relates to a method of trading a trade receivable that trades a trade receivable that the buyer must pay to the seller in exchange for the sale or service of the article, and the broker who brokers the trade of the trade receivable manages the transaction of the trade receivable The intermediary computer receives from the buyer computer storing the information on the trade payables arising from the purchase of the goods or services and receives information on the trade payable whose payment date has been confirmed and stores it as information of the tradeable receivable , Storing information of tradeable receivables; The seller accesses the intermediary computer through the seller terminal and selects a trade receivable for which the intermediary computer desires to receive the prepayment before the payment date through transfer from the trade receivable receivable held by the seller to the intermediary computer, A step of selecting a trade receivable to be traded, which is stored as information on the receivable; In accordance with the selection of the trade receivables to be traded by the seller, the advance payment that the intermediary computer prepays to the trade receivable subject to the transaction before the payment date indicates that the transferee who pays the transaction receivable is in the range of the prepaid amount And, if it is in the range of possible prepayment amount, storing the receivable subject to the transaction as the information of the receivable subject to transfer.

Description

{METHOD OF TRANSACTION FOR SUPPLIER'S ACCOUNT RECEIVABLE}

Specifically, the present invention relates to a method of trading a trade receivable, and more specifically, as a consideration for the sale or service of an article, the seller assigns the trade receivable to be paid to the seller by the buyer from the seller to the third party, To a method of receiving early repayment.

In the case of inter-company transactions, when a sales company delivers goods such as parts or equipment to a purchasing company or provides various services to a purchasing company, payment as a consideration for the provision of such goods or services is paid in advance In most business transactions, however, a certain date is determined from the date of supply of goods or services, and payment is made when the date arrives.

In this case, the purchasing company may issue electronic toll accounts receivable using promissory note or bank's system to promise payment after a certain period of time, Payment shall be made at a predetermined date without prior notice. In this case, before the due date, the seller is unable to sell the goods or services provided to the purchasing company to the third party or to provide them as collateral, and to cash them early.

The selling company providing such goods or services shall, in the majority of transactions, enter into the manufacture or service of the goods prior to the delivery of the goods or services, or until such time as the due payment date Most sellers, who do not have enough funds to operate, often have financial difficulties because they can not recover their costs, and in some cases they are bankrupt or bankrupt despite good sales or sales performance.

As a way for sellers to recover their funds early, there are methods such as discounting bills or receiving a loan as collateral for foreign trade receivables.

The bill discount is a system in which a financial institution such as a bank or a third party purchases a note by deducting the interest from the par value to maturity date of the bill through the form of endorsement of the note before the expiration date by the request of the bearer, The amount of interest deducted from the financial institution or a third party who has purchased the discount before the maturity date.

Foreign trade accounts receivable loan is a system in which the bank borrows foreign trade accounts receivable as collateral, and the bank uses foreign accounts receivable as a collateral to the creditor of the corresponding accounts receivable, that is, to the sales company at the par value of the accounts receivable The interest rate is applied to the loan and the purchasing company redeems the loan on the maturity date of the foreign trade receivable.

Under these schemes, a seller who has received a note or a foreign trade receivable from a purchasing company may collect all or part of the payment in advance through a discount of the bill or a collateralized loan receivable.

However, since the bank executes only when the credit rating of the purchasing company is higher than the credit rating of the purchasing company, the bill discount and the electronic credit account receivable loan are performed by the bank. Therefore, if the creditworthiness of the purchaser is low, It is difficult to expect to recover it. In particular, in case of general accounts receivable trade, which is not electronic receivable trade receivables issued by the bank of the purchasing company, the receivables take a considerable period of time to realize early cash receipt due to the authenticity of the receivables, There is a problem that the discount rate imposed by the financial sector or the debtor is very high, which is a great burden for the small business sellers.

In view of the above-mentioned problems, the present invention provides a method of providing discounts to customers through a payment bank or other financial institution before a payment date, in which a seller delivers goods to a purchasing company or provides a service, To provide a method of early withdrawal of part of the proceeds to be redeemed from the purchasing company without receiving the loan as collateral.

In another aspect, the present invention provides an investor who wishes to generate profit by operating funds by providing the sales fund to the sales corporation having the trade receivable to be repayable from the purchasing company, thereby generating a certain profit on the investment fund I would like to provide a way to do that.

The inventor of the present invention, as a result of considering the problem of the early repayment of the above-mentioned conventional receivables and the consideration of the problems of the present invention, has found that, as a result of transferring the accounts receivable held by the sales company to the purchaser to the investor, And a portion of the proceeds can be paid out of the investor.

The transaction method of the trade receivable according to the present invention described below is executed by the sales corporation as a transferor of a trade receivable and the transferee as a transferee.

The above-described object of the present invention is achieved by a transaction method of a trade receivable according to the present invention, in which a buyer trades a trade receivable to be paid to a seller as a consideration for the sale or service of the article.

The transaction method of the trade receivable according to the present invention comprises:

The intermediary computer operated by the intermediary for intermediating the trade of the trade receivables is a system in which the buyer computer storing the information of the trade payables arising from the purchase of the goods or the services Receiving the information of the obligation and storing it as information of the trade receivable;

The seller accesses the intermediary computer through the seller terminal and selects a trade receivable for which the intermediary computer desires to receive the prepayment before the payment date through transfer from the trade receivable receivable held by the seller to the intermediary computer, A step of selecting a trade receivable to be traded, which is stored as information on the receivable;

In accordance with the selection of the trade receivables to be traded by the seller, the advance payment that the intermediary computer prepays to the trade receivable subject to the transaction before the payment date indicates that the transferee who pays the transaction receivable is in the range of the prepaid amount And if the amount of the receivable to be traded is within the range of possible prepayment amount, the receivable to be transferred is to be stored as the information of the receivable to be transferred;

The seller of the receivable trade receivable is connected to the intermediary computer through the seller terminal which he owns and transfers the receivable to the transferee to the transferee of his / The signature is executed by an authentication means;

The transferee computer carries out a signature that the transferee of the trade receivable connects to the intermediary computer through the transferee terminal owned by the transferee and pays for the transferee receipt to which the transferee has been signed by the seller by means of the electronic authentication means, A positive signing step of storing the receivable to be transferred to which the signing of the positive number is made, as the information of the waiting receivable receivable;

The fact that the intermediary computer notifies the buyer's computer of the fact that the waiting-for-accounts receivable has been transferred from the seller to the transferee through communication means through which the intermediary computer is authorized to receive, step;

The prepaid money is remitted from the bank account of the seller to the bank account of the seller on the basis of the information of the seller received from the intermediary computer by the transferee and the transfer money is stored in the intermediary computer through the transferee terminal And the intermediary computer stores the prepaid trade receivable with the advance payment as information of the prepaid trade receivable;

The purchaser remitting the prepaid trade receivable to the bank account designated by the intermediary from the bank account of the prepaid trade receivable; And

The intermediary computer confirms the remittance from the purchaser on the payment date of the prepaid trade receivable, and the intermediary computer remits the predetermined balance to the seller of the prepaid sales receivable, and prepares the prepaid money and advance payment remitted to the transferee by the transferee The remittance step, which is to remit the sum of the amounts according to the specified rates

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The prepaid money remitted to the seller in the advance payment remittance step is an amount in which a predetermined percentage of the amount of money to be paid by the buyer to the seller regarding the waiting payable trade receivable is reduced,

The remittance remitted to the seller of the prepaid trade receivable in the balance remittance step includes the amount of the advance payment and the amount including the amount according to the predetermined ratio in the amount of money that the buyer has to repay to the seller for the prepaid trade receivable It is a deductible amount.

According to the transaction method of the present invention, a purchaser who provides an article or a service sells his / her own receivables to a transferee's transferee before a payment date, which is a reimbursement date provided by the seller for goods or services, And will receive a portion of the proceeds to be repaid prior to the payment date.

The trade transaction of the trade receivable according to the present embodiment is first started according to the intention of the seller who is the creditor of the trade receivable. The seller selects a trade receivable to be transferred according to the transaction method of the present invention from among his / her receivables to be traded in accordance with predetermined conditions, and if the selected trade receivable satisfies a certain condition, it becomes a receivable subject to transfer .

Such a condition is whether the trade receivable is consistent with the purchaser's trade payables and whether it is consistent with the tax invoices issued for trade receivables.

Also, in the transaction method of the present invention, since the transferee transfers a certain amount of advance payment to the seller before the transferee of the receivable in accordance with the transfer of the trade receivable, the advance payment of the receivable bond falls within the range that can be paid by the transferee Should be.

For example, when a transaction application for a trade receivable is initiated and a plurality of receivables are selected for transfer from a plurality of sellers, and when the selected trade receivable satisfies certain conditions and becomes a receivable for transfer, If the sum of prepaid advance payments for the receivable subject to transfer can not exceed the amount payable by the transferee and the sum of prepaid advance payments reaches the amount payable by the transferee, do.

The transfer contract for the sales transaction of the trade receivables is made by the signing of the transfer by electronic means through intermediary computer and the signing of the amendment, and the notification to the buyer who is the reimbursement obligation of the trade receivable is also made by electronic means.

Therefore, in the transaction method of the present invention, the execution of the transfer transaction for the trade receivable is performed by a simple and time-consuming method.

When the sales transaction for the trade receivable is completed and the notification is completed, the seller receives a pre-payment of a certain percentage of the prepayment amount of the repayment amount of the transferred account receivable, and this advance payment allows the part of the sales amount to be paid early .

The balance of accounts receivable proceeds from the buyer to the account specified by the intermediary after the payment is made by the broker's intermediary computer and the amount of the prepayment and prepayment is reduced in the entire redemption price. The amount of the reduced amount may be set at a fixed annual rate and a period from the date on which the advance payment is paid until the payment date of the reimbursement proceeds for the relevant receivable.

This ratio may be the same as the discount rate or the interest rate to the seller due to prepayment prior to the payment date, and may be equivalent to the rate of return earned by the transferee to the transferee according to the payment of the advance payment to the transferee.

According to the transaction method of the present invention as described above, as a seller holding a trade receivable, a portion of a redemption amount for a trade receivable is repaid at an early stage without discounting a bill or providing a secured loan for a receivable trade receivable, Can be solved.

In addition, as a transferee of a trade receivable, a certain profit can be guaranteed against a prepaid amount, and the more the number of purchasers who are buyers are distributed, the more stable the profit can be generated.

In particular, in the transaction method according to the present invention, most transaction steps are performed through a process of transmitting and receiving information and processing information through a computer network, and each subject, namely, a buyer or a seller, an intermediary and a transferee, The user can execute his / her decision through the computer or the terminal and know the progress of the transaction. Therefore, it is possible to simplify the transaction and to minimize the time and cost of the transaction.

FIG. 1 is a block diagram of a network in which a trade receivable transaction method according to an embodiment of the present invention is executed.
FIG. 2 is a flow chart showing a step of registering a sales company in a transaction method of a trade receipt according to an embodiment of the present invention.
FIG. 3 is a flow chart showing a step of selecting a trade receivable in a trade receivable transaction method according to an embodiment of the present invention and transmitting a message.
4 is a flowchart showing a step of selecting a trade receivable trade receivable in a trade receivable trading method according to an embodiment of the present invention.
5 is a flowchart showing a step of selecting a receivable subject to transfer in the transaction method of trade receivables according to the embodiment of the present invention.

Hereinafter, a preferred embodiment of a method for trading accounts receivable transaction according to the present invention will be described with reference to the drawings.

It is to be understood that both the foregoing general description and the following detailed description of the present invention are exemplary and explanatory only and are not to be construed as limiting the invention, And all such modifications, additions and substitutions are included within the scope of the present invention.

In the following description, the purchaser is referred to as a purchasing company, and the seller is referred to as a selling company. The purchasing company and the selling company are not limited to the corporation but include the individual business operator.

FIG. 1 is a schematic flow diagram of a computer network in which a transaction method of a trade receipt according to an embodiment of the present invention is implemented, and a flow of information in a transaction according to a transaction method of a trade receipt executed in the computer network.

The execution of the transaction method of the trade receivable according to the embodiment of the present invention is centered on the intermediary computer 10 operated by the third person rather than the sales company or the purchasing company. The intermediary computer 10 may be one owned and operated by the intermediary, but may be composed of a server device, a database device, and a dedicated line used by the intermediary.

Further, the intermediary computer 10 does not need to operate the intermediary directly, but maintenance can be performed by a separate company under the entrustment of the intermediary.

The purchasing company computer 20 possessed and operated by the purchasing company integrally manages the management activity processes such as production, logistics, finance, accounting, sales, purchasing, and inventory in the enterprise and manages the information (ERP) system 22, which provides information on the purchase of goods and services, and information on the purchase of goods and services, And the related information is stored.

On the other hand, the purchasing company computer 20 is not limited to a single computer device but includes a terminal 21 used by persons in charge of purchasing or accounting. Such a terminal 21 may be a computer installed inside the purchasing company, but it may be an information device such as a smart phone possessed by a person in charge. Any type of terminal may access the ERP system 22 and transmit / receive information .

The purchase obligation of the purchasing company is a trade receivable from the viewpoint of the sales company, and in this specification, the purchase obligation of the purchasing company is referred to as a "trade receivable" in accordance with the explanatory need for the sake of understanding.

On the other hand, the intermediary computer 10 is not limited to a single computer device, but is composed of a plurality of servers or database devices which are operated by intermediaries and are connected to each other by mutual networks to transmit and receive information.

Although the intermediary computer 10 is composed of a plurality of apparatuses constituting a computer network system, only the elements related to the explanation of the configuration and operation of the embodiment will be described below.

The intermediary computer 10 can access the ERP system 22 of the purchasing company through the network to fetch or receive the information on the seller and information on the receivable for the seller from the ERP system 22, On the other hand, the IRS has an access server apparatus 11 that accesses a server computer 50 that operates a home service service, confirms the issuance of the electronic tax invoice, and confirms the issuance history.

On the other hand, the intermediary computer 10 is provided with a web server apparatus 12, and external computer apparatuses not belonging to the intermediary computer 10, that is, The information terminal 31 held by and used by the person in charge of the sales company and the information terminal 32 possessed and used by the transferee of the sales receipt are connected to the intermediary computer 10, The intermediary computer 10 can inquire information provided by the intermediary computer 10 through the web page provided by the intermediary computer 10 or input information into the intermediary computer 10 or receive the e-mail or text message generated by the intermediary computer 10.

The external information terminals 21, 31, and 32 may be smart phones held by the employees in charge of the respective companies, or may be personal computers or server computers used by the respective companies.

In the drawings and the specification of the present invention, the information terminals used by the personnel in the purchasing company are referred to as 'buyer terminal 21' for convenience of explanation, the information terminals used by the persons in charge in the sales company are referred to as 'seller terminal 31' , The information terminals held and operated by the person in charge of the transferee of the sales receipt are referred to as the transferee terminal 32. [

In the transaction method of the present embodiment, there may be a plurality of sales companies providing goods or services to one purchasing company. However, in the drawings and the following description, for convenience of explanation, only the seller terminal 31 And FIG.

Meanwhile, in the present embodiment, there may be a plurality of transaction banks of the purchasing company, the sales company, the intermediary and the transferee, and the transaction banks may be the same, but in the accompanying drawings and the present specification, In the figure, the banks 41, 42, 43, and 44 of the bank where the online banking is performed regarding the transaction bank and the remittance of the deposit, etc. are shown. Since the network between the transaction bank computers belongs to the publicly known technology, the description and the description are omitted.

The intermediary computer 10 is also provided with a database device 13 for storing information received from the ERP system 22 of the purchasing company, the external information terminals 21, 31 and 32 and the computer 50 of the IRS, And a transaction server device 14 for performing various calculations, determination, determination, and the like relating to intermediation of the transaction in accordance with the information stored in the database device 13 are provided.

Hereinafter, each step of the trade receivable transaction method according to the present embodiment will be described with reference to the flowcharts of FIGS. 2 to 5. FIG.

Prior to the transaction of the trade receivable by the transaction method of the trade receivable according to this embodiment, the trade receivable from the sales company to the purchasing company held by the sales corporation in the transaction of the purchasing company and the transaction method of this embodiment is transferred The transferee computer 10 is operated in advance and, in consultation with the intermediary who intermediates the transaction of the trade receivable in accordance with the transaction method of this embodiment, the transferee Agrees and contracts several matters concerning the transaction according to the embodiment, and stores the information according to the agreement and the contract in the database 13 of the intermediary computer 10. Such agreements and information in accordance with the contracts shall be explained at each subsequent stage.

S01: Transferable seller selection step

Prior to the execution of the transaction method according to the present embodiment, the purchasing company selects a sales company capable of transferring accounts receivable to another person among the sales companies that sell goods or provide services to them, The intermediary computer 10 receives the information on the sales company selected from the ERP system 22 of the purchaser's computer 20 and stores the received information in the database 13. [

The selection criterion for the sales companies that can transfer these receivables may be different according to the judgment criteria of the purchasing company, and can be determined by the purchasing company according to the creditworthiness of the selling company or other relationship with the purchasing company.

Also, as shown in the flowchart shown in FIG. 3, the purchasing company can change the sales company to which the receivable can be transferred in the information storage step (S03) of the tradeable receivable. The intermediary computer 10 transmits a message inquiring about whether or not the intermediary computer 10 has changed to the buyer terminal 21 in the information storage step of the receivables, and the person in charge of the purchasing company confirms the message through the buyer terminal 21, 10 to change the information.

S02: Steps to join the sales company

Referring to the flowchart of FIG. 2, the intermediary computer 10 is connected to the seller terminal 31 of the sales company on the basis of the information of the sales company that can receive the receivables from the ERP system 22 of the purchasing company In connection with the execution of the transaction according to the present embodiment, a message is sent by e-mail to the intermediary computer requesting to join the transaction system. Of course, the intermediary computer 10 can use text messaging or other electronic means of communication in addition to e-mail.

Upon receipt of the subscription request message, the sales company accesses the intermediary computer 10 through the seller terminal 31 and inputs information on the sales company. Such information includes information such as bank account information of a sales company and a business registration number, as well as contact information of a sales company.

If all of the sales companies that can transfer the receivables selected by the purchasing company access the intermediary computer 10 and enter the information, the registration step of the sales company is terminated. If the inputting of information of all the target sales companies is not completed within the specified period , The intermediary directly contacts the person in charge of the sales company or the like to confirm the doctor and confirms that he / she does not intend to participate in the transaction of the trade receivable, for example, connects to the intermediary computer 10 and sets the completion of the subscription step.

The sales company to which the information is inputted through these steps and procedures is recorded in the database 13 of the intermediary computer as the information of the sales corporation which can deal with the trade receivable.

S03: Storing information of tradeable receivables

Referring to the flowchart of FIG. 3, when the joining step of the sales company is completed, the storing step of the tradeable receivable is started as a preparation step for the trade receivable.

In general, a company with many purchases of goods or services generates an entry item for delivery of each article from each seller or provision of service, and is recorded in the ERP system 22, For the delivery of goods or service, prepare a bill and / or tax invoice and ask the purchasing company to pay for the delivery of goods or the provision of services.

The purchasing company confirms the payment obligation in accordance with the payment request at the predetermined deadline of the predetermined period such as the bill or the tax invoice issued by the sales company on the specific date of each month and confirms the payment date for the purchase obligation, Record. It may be different depending on the purchasing company, but usually the purchasing company sets a specific date of each month as the due date and the payment date.

Accordingly, in the transaction of the present embodiment, the intermediary negotiates with the purchasing company to determine the due date and the payment date for finalizing the payment date for the purchase obligation by arranging the purchasing obligation of the purchasing company in the database 13 of the intermediary computer 10, And then,

As the commencement of the transaction preparation for the trade receivable, the intermediary computer 10 accesses the ERP system 22 of the purchasing company after the deadline of the purchasing company has elapsed, so that the purchasing company The information of the payable-to-maturity debt is received and stored in the database 13 as the information of the trade receivable that can be traded according to the transaction method of this embodiment.

In this step, the intermediary computer 10 compares the purchase obligation received from the ERP system 22 of the purchasing company with the information recorded in the database 13, , And only the trade payable to the seller who can trade the trade receivable is identified and stored as information of the trade receivable trade receivable.

Alternatively, the intermediary computer 10 extracts only the information on the trade payable to the sales company which can trade the trade receivable from the ERP system 22 of the purchasing company, and stores it in the database 13 as the information of the tradeable trade receivable .

S04: Transmissable message transmission step

The intermediary computer 10 sets a specific date after the deadline of each purchasing company to the transaction application date indicating the intention to transfer the trade receivable held by the sales companies.

3, the intermediary computer 10, as part of the preparations for the transaction application for the trade receivables, prior to the arrival of the transaction application date, And transmits a message to the seller terminal 31 of the bond that the transaction of the merchandise receivable held by the seller is possible.

The transmission of such a message is sent in the form of a text message to the portable telephone held by the person in charge of the sales company as the seller terminal 31. However, this message is sent to the email address of the person in charge of the sales company or the representative email address of the sales company, 31) may be identified on the computer used by the person in charge of the sales company.

Of course, when a person in charge of the sales company accesses the intermediary computer 10 through the seller terminal 31, the intermediary computer 10 displays a list of the receivables in the seller terminal 31 on which the transaction can be requested at the transaction application date .

S05: Steps to select trade receivables

In a transaction of a trade receivable according to the transaction method of this embodiment, a sales corporation capable of trading a trade receivable transfers its own trade receivables to another person, and according to such transfer, A portion of the amount to be repaid from the purchasing company may be prepaid from the transferee of the sales receivable.

Referring to the flowchart of FIG. 4, in the sales company, it is judged that the transaction is possible in the information storing step of the trade receivable receivable, and the transaction of the trade receivable according to the transaction method of this embodiment among the trade receivables stored in the intermediary computer 10 , It is possible to select a trade receivable to receive a portion of the repayment amount. This starts the transaction application.

Such a selection is made by the person in charge of the sales company accessing the intermediary computer 10 through the seller terminal 31, checking the receivable information of the tradeable receivable, It is done by selecting bonds.

The intermediary computer 10 stores the selected trade receivable trade receivable in the database 13 as the information of the trade receivable trade receivable.

S06: Steps to check receivables information

Referring to the flow chart of FIG. 4, when the specific merchandise receivable is stored as the transaction receivable, the intermediary computer 10 executes the information check on the merchandise receivable.

The intermediary computer 10 confirms information on the trade receivable from the information of the purchase obligation of the purchasing company extracted from the ERP system 22 of the purchasing company in the storing step of the tradeable receivable bond information.

Information on the purchase obligation extracted from the ERP system 22 of the purchasing company includes information on the purchase history of the goods or services recorded in the ERP system 22 by the purchasing company for each purchase obligation and the amount of money for each purchase history , The information of the invoice or tax invoice issued by the vendor to the purchaser.

The brokerage system 10 determines whether there is an individual trade payable arising from the purchase of goods or services against the tax invoice issued by the seller or the trade receivable on the invoice and, if there is a match, In the data base 13. [

If the amount of the account payable and the contents of the accounts receivable do not match the contents of the tax invoice or claim on the bill and the amount. The sales receivable subject to the transaction is determined as a non-receivable trade receivable, the judgment result is stored, and the judgment of the judgment is notified to the seller's terminal of the transaction receivable subject to the transaction.

As a result, additional transactions are not processed for accounts receivable determined to be non-tradeable receivables.

S07: Steps to check your tax invoice

4, the intermediary computer 10 accesses the server device operated by the National Tax Service (IRS), which stores the information of the tax invoice issued by the sales company after the confirmation of the receivables information or at the same time, It is checked whether or not a tax invoice has been issued for each of the transaction receivables to be traded. If it is confirmed that the tax invoice has been issued, it is checked whether or not the amount of the tax invoice on the issued tax is matched with the amount of the account receivable do.

In the checking step of the receivables information, the information of the tax invoice is confirmed. However, this information is stored in the ERP system 22 of the purchasing company by the person in charge of the purchasing company, and the information on the actual issuance of the tax invoice and the tax invoice The exact details of the sales company claiming the redemption of the money is to confirm the actual information on the tax invoice registered with the IRS.

The intermediary computer 10 accesses the IRS home service via the connection server 11 and inquires the tax invoice about the transaction receivable to be confirmed.

If the tax invoice has been issued for the receivable, the information on the screen viewed through the Web scraping technique is acquired for the tax invoice, and compared with the information on the trade receivable for the transaction stored in the database And determines whether or not they match.

The determination of coincidence is made by comparing the reimbursement amount recorded as the information of the trade receivable with the amount of the claim on the tax invoice, and if the amounts match, it is determined that they match and the result of the determination is stored as information of the trade receivable.

If a tax invoice is not issued for the trade receivable subject to the transaction or if the amount of reimbursement of the receivable does not match the repayment amount, the transaction receivable subject to the transaction is regarded as information on the trade receivable that can not be traded The determination result is stored in the database 13, and information on the determination result is transmitted to the seller terminal 31 of the sales company holding the sales receipt in the form of a text message or an e-mail.

In addition, for accounts receivable determined to be non-negotiable trade receivables, subsequent transactions will not be made unless the information is modified at the sales company or purchasing company.

S08: Selection stage of receivables subject to transfer

The intermediary computer 10 stores information on the total amount payable by the transferee as prepaid money in a certain period.

In the trade of trade receivables in this embodiment, for a certain purchasing obligation of a certain period of time, that is, a purchase obligation that is determined to be repaid on a specific payment date on a specific deadline, a sales corporation holding a trade receivable The total amount of prepaid money that can be paid to the seller before the payment date of the receivables acquired by the transferee transferring the receivable from the transferee is the total payable amount. Is stored in the intermediary computer 10 prior to execution of the method.

The intermediary computer 10 selects the trade receivable to be traded by the sales company (step S05) and confirms the information on the selected trade receivable trade receivable (step S06) and the tax invoice confirmation (step S07) For trade receivables, a pre-determined percentage of advance receipts is added to the receivables as the determination is completed.

Referring to the flowchart of FIG. 5, if it is determined that a specific trade receivable can be traded, the advance payment for the determined trade receivable is added to the sum of the advance payment for the previously determined trade receivables, and If the sum does not exceed the total amount payable by the transferee, that is to say whether the prepayment of the trade receivable for the transaction is within the range of the prepaid amount, ie the total amount payable, to the sellers during the specified period, The amount of the receivable subject to the transaction is determined as the information of the receivable to be transferred, and the result is stored in the database 13.

As described above, in the selection stage of the receivable subject to transfer, the intermediary computer 10 sequentially sums up the advance payment for the trade receivables to be selected by the sales companies, and the sum of the advance payments is paid If the total amount of the receivable is within the range of the total possible amount, the transaction receivable subject to the transaction is determined to be the receivable subject to transfer and stored. If the sum reaches the total amount payable by the transferee,

After the determination of the termination of the transaction application, the sales company having the tradeable receivable account accesses the intermediary computer 10 through the seller terminal 31 and transmits the transaction-related accounts receivable held by the seller to the intermediary computer 10 It is not possible to select a trade receivable to receive prepayment before the payment date.

On the other hand, the intermediary computer 10 stores information on a period during which the selection step of the target trade receivables is executed. This period can be set to a specific date or specific period after the buyer's deadline.

If this period is set, the sales company can access the intermediary computer 10 through the seller terminal 31 and execute the step S05 of selecting the target trade receivable in this period, but at this stage, (Step S06), the tax invoice is confirmed (step S07), and the total amount of the advance payment for the trade receivable as the receivable subject to transfer reaches the total amount payable as prepaid amount If the period has expired, it can be judged that the transaction application for the trade receivable is terminated.

S09: Transfer Signing Step

For the accounts receivable that were selected as the receivables to be transferred in the previous step, the sales company transfers the receivables to be transferred and begins to transfer the accounts receivable receivables to receive the prepaid money from the transferee.

The transfer of the trade receivable is performed by the seller through the seller terminal 31 to the intermediary computer 10, and the signing of the transfer of the receivable subject to the transfer to the transferee in the contract of transfer of the bonds is performed by an electronic And is executed by the authentication means.

The intermediary computer 10 transmits to the authorized electronic security company's computer 45 the fact that the seller who is the owner of the specific receipt of the sales receipt is signed by the electronic authentication means such as the official certificate or the like and the electronic security company Based on the information transmitted from the intermediary computer 10, the computer 45 of the issuer 10 electronically documents the transfer contract for the receivable subject to transfer and performs time stamping.

Through the time stamping, the proof of existence of the amendment contract can be made through the confirmation of the generation time of the electronic document of the amendment contract, and the authenticity of the contents can be verified.

The electronic document of the contract signed by the sales company is transmitted to the intermediary computer 10 via the computer 45 of the electronic security company and stored.

S10: Positive signing step;

The electronic document of the contract signed by the sales company is transmitted from the intermediary computer 10 to the terminal 32 of the transferee and signed by the transferee.

The transferee electronically signs the transfer contract transmitted through the transferee terminal 32 provided with the electronic authentication means such as the official certificate and the information on the electronic signature fact is transmitted to the intermediary computer 10. [

The intermediary computer 10, like the transfer signing step, confirms the fact that the transferee has signed the transfer contract for the specific receipt of the sales receipt by the electronic signature such as the official certificate or the like on the computer 45 of the authorized electronic security company And the computer 45 of the electronic security company electronically documents and time-stamps the contract signed between the seller and the transferee based on the information transmitted from the intermediary computer 10.

The electronic document of the contract signed by the seller and the transferee are transferred to the intermediary computer 10 via the computer 45 of the electronic security company and stored.

S11: Notification of transfer of accounts receivable

A transfer contract is created by the transfer and positive signatures described above to transfer the receivable subject to the transfer and the fact that such transfer is made by the intermediary who is delegated by the transferring company that has the transfer obligation The enterprise is notified.

Such notification is primarily performed by the intermediary computer 10 in order to have a legitimate effect of the transfer notification. The buyer terminal 21 or the purchase company computer 20 via the communication means, The fact that a specific trade receivable has been transferred from the seller to the transferee is notified.

Notification via the shop mail may be made as one of the notifications having such legal effect.

The shop mail is an authorized electronic address system, and confirmation of receipt is made through shipment via shop mail, and confirmation of receipt time with the meaning of the confirmation date is made, and such confirmation can be given legal effect.

In addition to notifying the intermediary computer 10 of the notification via the shop mail, the intermediary may also notify the transfer of the bonds of the contents proof method directly specified as the third party countermeasure of the notice of the transfer of the bonds in the civil law.

If the signing of the transferor and the transferee and the notification of the purchaser are made in the transfer contract for the transfer receivable as described above, the intermediary computer 10 determines that the transfer receipt for the transfer is subject to the transfer, Classifies the receivable as a payable waiting receivable and records the information in the database 13.

S12: Advance advance transfer step;

If the transferee is transferred from the sales company who is the owner of the trade receivable to the specific merchandise receipt by the above-mentioned steps and the notification is made to the purchasing company, And transmits information on remittance to the intermediary computer 10 via the transfer customer terminal 32. The transfer client 10 transmits the transfer money to the intermediary computer 10 via the transfer client terminal 32, , And the intermediary computer 10 classifies the waiting receivable receivable with remittance of prepaid money as prepaid receivable and stores the corresponding information.

As described above, the advance payment sent to the seller in the advance payment remittance step is an amount in which a predetermined percentage of the amount of money to be paid to the seller by the buyer is reduced in relation to the waiting receivable of the payment.

Pre-financed gold is set as a fixed ratio of the value of the trade receivables to the amount that can be repaid from the purchasing company, ie, the value of accounts receivable.

The advance payment shall be made by the transferee on the reimbursement date, that is, the advance payment to the seller, the transferor in advance, prior to the payment date, in advance of the transfer of the receivable, and such advance payment shall be made on the cash assets held by the transferee or the funds of the funds created by the transferee .

S13: COD step

The purchaser shall repay the purchase price of the goods or services to the seller with the corresponding receivables on the payment date determined in advance.

In the case of the accounts receivable transferred by the transaction method of the present embodiment, that is, the prepaid accounts receivable are notified from the intermediary computer 10 of the fact of transfer, the purchaser is informed from the bank account of the prepaid accounts receivable You may remit any money that is to be redeemed against the accounts receivable in the bank account designated by the intermediary other than the bank account of the transferee.

The fact that the reimbursement price of the receivables from the purchasing company is remitted to the bank account designated by the intermediary, despite the transfer of the accounts receivable, is carried out before the execution of the transaction according to the embodiment, the purchasing company, the intermediary, And by negotiations and contracts between the trading banks.

S14: Balance transfer step

The intermediary computer 10 confirms whether or not the reimbursement price has been transferred from the purchasing company on the payment date of the prepaid trade receivable to the banking service of the transaction bank computer 42 thereof.

When the intermediary computer 10 confirms the deposit of the reimbursement money, it sends an instruction to the computer 42 of the transaction bank to execute remittance to the sales company that has transferred the account receivable.

The amount of the balance shall be determined by subtracting the amount of prepaid money from the reimbursed amount of the trade receivable and the amount including the amount based on the predetermined ratio.

The amount according to the predetermined ratio is the amount obtained by multiplying the advance payment of the advance money by the certain rate such as the interest rate from the date of payment of the advance payment to the payment date of the relevant trade receivable, and the interest rate is maturity from the payment date of the advance payment It is set as a ratio to the date until the payment date.

Also, the amount multiplied by the predetermined ratio includes a commission fee to be paid to the seller by the intermediary according to the intermediation of the transaction of the trade receivable according to the present embodiment.

The intermediary computer 10 notifies the transferee of the amount of the advance money remitted by the transferee and the amount according to the predetermined ratio for the advance payment, that is, the sum of the amount subtracted from the calculation of the balance paid to the sales enterprise, To the computer 42 of the user.

In this way, when remittance to the sales company and remittance to the transferee are executed, the bank account of the intermediary will have a commission fee for the intermediary, which becomes the intermediary's income as the intermediary commission fee.

Through the process described above, as a sales company, it is possible to receive a certain amount of advance payment for the amount to be redeemed on the payment date without using the discount of notes or the collateralized loan of accounts receivable, Can be solved.

In addition, as a transferee of a trade receivable, it is possible to obtain a guaranteed rate of return on the payment of the advance payment, and the risk to such a profit is usually the sales counterparty of the trade receivable with low creditworthiness, It is reinforced by the creditworthiness of purchasing companies with repayment obligations on accounts receivable.

Particularly, the above-described transaction method is characterized in that, when a contract made by the purchasing company, the sales company, and the transferee is executed before the execution of the transaction method of this embodiment, , The payment of the advance payment and the payment of the balance are all performed by procedures such as sending and receiving information through the computer network, the procedure is very simple and the time and cost consumed by the transaction are minimized.

10: intermediary computer 20: purchasing corporate computer
21: Buyer terminal 22: ERP system
31: Seller terminal 32: Assignee terminal

Claims (10)

As a method of trading accounts receivable that trades accounts receivable that the purchaser must pay to the seller in exchange for the sale or service of the goods,
The intermediary computer operated by the intermediary for intermediating the trade of the trade receivables is a system in which the buyer computer storing the information of the trade payables arising from the purchase of the goods or the services Receiving the information of the obligation and storing it as information of the trade receivable;
The seller accesses the intermediary computer through the seller terminal and selects a trade receivable for which the intermediary computer desires to receive the prepayment before the payment date through transfer from the trade receivable receivable held by the seller to the intermediary computer, A step of selecting a trade receivable to be traded, which is stored as information on the receivable;
In accordance with the selection of the trade receivables to be traded by the seller, the advance payment that the intermediary computer prepays to the trade receivable subject to the transaction before the payment date indicates that the transferee who pays the transaction receivable is in the range of the prepaid amount And if the amount of the receivable to be traded is within the range of possible prepayment amount, the receivable to be transferred is to be stored as the information of the receivable to be transferred;
The seller of the receipt of the transferable object accesses the intermediary computer through the seller terminal held by the seller and executes a signature indicating that the transferable sales receivable is transferred to the transferee to the transferee A transfer signature step;
The transferee computer carries out a signature that the transferee of the trade receivable connects to the intermediary computer through the transferee terminal owned by the transferee and pays for the transferee receipt to which the transferee has been signed by the seller by means of the electronic authentication means, A positive signing step of storing the receivable to be transferred to which the signing of the positive number is made, as the information of the waiting receivable receivable;
The fact that the intermediary computer notifies the buyer's computer of the fact that the waiting-for-accounts receivable has been transferred from the seller to the transferee through communication means through which the intermediary computer is authorized to receive, step;
The prepaid money is remitted from the bank account of the seller to the bank account of the seller on the basis of the information of the seller received from the intermediary computer by the transferee and the transfer money is stored in the intermediary computer through the transferee terminal And the intermediary computer stores the prepaid trade receivable with the advance payment as information of the prepaid trade receivable;
The purchaser remitting the prepaid trade receivable to the bank account designated by the intermediary from the bank account of the prepaid trade receivable; And
The intermediary computer confirms the remittance from the purchaser on the payment date of the prepaid trade receivable, and the intermediary computer remits the predetermined balance to the seller of the prepaid receivables, and prepares the prepaid money and prepaid money remitted to the transferee by the transferee The remittance step, which is to remit the sum of the amounts according to the specified rates
Lt; / RTI >
The prepaid money remitted to the seller in the advance payment remittance step is an amount in which a predetermined percentage of the amount of money to be paid by the buyer to the seller regarding the waiting payable trade receivable is reduced,
The remittance remitted to the seller of the prepaid trade receivable in the balance remittance step includes the amount of the advance payment and the amount including the amount according to the predetermined ratio in the amount of money that the buyer has to repay to the seller for the prepaid trade receivable The transaction method of the trade receivables which is a deductible amount. The method according to claim 1,
Wherein the information storing step of the transaction receivable bond is executed after the buyer confirms the request for the sale price from the sellers and confirms the payment date and stores it in the buyer's computer. The method according to claim 1,
Prior to storing the information on the tradeable receivable, the buyer selects a seller who is able to transfer the receivables to another person among sellers who sell the goods or provide services to the buyer, and store the list of the selected sellers in the buyer's computer And the intermediary computer receives and stores the list of the selected sellers from the buyer's computer,
In the information storing step of the tradeable receivable, the intermediary computer receives only the information on the trade receivable of the selected seller from the buyer's computer and stores the information as information of the trade receivable that can be traded, Wherein the information of the bonds is stored only as the information of the trade receivable that can be traded. The method according to claim 1,
The intermediary computer transmits a message to the seller terminal of the receivable tradeable receivable that the transaction of the tradeable receivable held by the seller is possible after the information storage step of the tradeable receivable and the selection step of the transactional receivable The method further comprising the step of sending a transaction which is to be performed by the customer. The method according to claim 1,
In the transfer signature step, a signed contract for the receipt of the receivable subject to the transfer is created by signing that the intermediary computer transfers the receivable from the seller, and the generated receivable transfer contract is a time-stamped trade receivable Trading methods. The method of claim 5,
In the positive signing step, the signature of the transferee is signed by the signer of the transferee by the signing of the transferee by the transferee, and the transferee signed by the transferee is timestamped Transaction method of accounts receivable. The method according to claim 1,
The amount of the purchase obligation on the purchase slip arising from the purchase of the goods or services based on the information received from the buyer's computer with respect to each of the transaction receivables, And a receivables information confirmation step for determining whether or not the receivables are coincident with each other,
If the balance of the purchase obligation on the purchase slip and the sales receivable on the tax invoice do not match in the step of checking the receivables information. The transaction receivable is determined as a non-transactional receivable, the judgment is stored, and the transaction is notified to the seller terminal of the transaction receivable. The method according to claim 1,
The intermediary computer is connected to the computer of the administration department in which the information on the tax invoice is stored after the selection of the transaction receivable for the transaction, and it is determined whether or not the tax invoice has been issued for each of the transaction receivables to be traded, The method further includes a tax invoice confirmation step of confirming whether the amount of the trade receivable is matched,
If the tax bill is not issued for the trade receivable subject to the transaction, or if the amount of the claim and the amount of the receivable for the transaction do not match, the transaction receivable for the transaction is regarded as information of the trade receivable How to trade accounts receivable to save. The method according to claim 1,
The intermediary computer stores information on the total amount payable by the transferee as advance payment in a certain period,
At the stage of selecting the receivables to be transferred, the intermediary computer sequentially sums up the advance payment for the trade receivables to be selected by the sellers, and when the sum of the advance payments reaches the total amount payable, The transaction is determined to be terminated. The method of claim 9,
The intermediary computer stores information on the period during which the selection step of the trade receivables is executed,
In the stage of selection of the receivables to be transferred, the intermediary computer determines that the transaction of the accounts receivable is terminated when the total amount of the advance payment does not reach the total amount payable but the period during which the selection step of the trade receivables is over The method of trading of trade receivables.

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