KR20050081117A - Sales division to bond system - Google Patents

Abstract

The present invention is a sales distribution bond system. More specifically, the investors invest in bonds issued to the investors through the securities companies on the condition that the company distributes the sales revenue of goods (products and services) and projects, It distributes a certain percentage of sales from corporate sales account to investor bank account or investor securities account, and is a sales distribution bond system that can trade sales distribution bonds between securities firms.

Conventionally, bonds have been issued with a fixed rate of interest based on the principal value of the bond, or a bond that pays variable interest reflecting the inflation rate has been issued and traded.

The problem with bonds is that if a company sells a product and the profit is small, the company's interest rate becomes difficult to manage, and the investor does not have a bond that reflects the growth potential of the company. As a result, it was difficult for companies to raise funds.

In order to improve the above problems, this sales distribution bond system is a condition that distributes the revenue of the company's products (products and services) and projects in anticipation of the company's future sales when the company issues bonds. An investor invests bonds issued to investors through a securities company, distributes a certain percentage of sales for a certain period from a corporate sales account to an investor bank account or an investor securities account through a bank, and distributes receivables. It is a system that can be bought and sold through intermediary securities firms. It is a sales distribution bond system in which investment profit is paid according to the sales revenue of products and projects of companies.

The effect of the present invention distribution distribution system is that the company pays the investment profits of individual products and project profits to the investor, thereby reducing the burden of interest rates and ensuring the stability of management, and the investor grows according to the business content of the company. It is possible to purchase bonds that reflect profits, so that you can maximize profits by investing in companies with high growth potential, such as stocks. It is easy to procure.

Description

Sales division to bond system}

The present invention is a sales distribution bond system. More specifically, the investors invest in bonds issued to the investors through the securities companies on the condition that the company distributes the sales revenue of goods (products and services) and projects, It distributes a certain percentage of sales from corporate sales account to investor bank account or investor securities account, and is a sales distribution bond system that can trade sales distribution bonds between securities firms.

Conventionally, bonds have been issued with a fixed rate of interest based on the principal value of the bond, or a bond that pays variable interest reflecting the inflation rate has been issued and traded.

The problem with bonds is that if a company sells a product and the profit is small, it is difficult to manage because the company has a high interest rate burden and the investor does not have a bond that reflects the growth potential of the company. As a result, it was difficult for companies to raise funds.

In order to improve the above problems, this sales distribution bond system is a condition that distributes the revenue of the company's products (products and services) and projects in anticipation of the company's future sales when the company issues bonds. The task of investing bonds issued to investors through a securities company, by distributing a certain percentage of sales from the corporate sales account to the investor bank account or the investor securities account through the bank for a certain period, and the distribution of sales. The object of the present invention was to solve the problem of buying and selling bonds through securities firms between investors, raising the transparency of the sales profit, and the task of paying the investment profit according to the sales revenue of products and projects of the company.

In describing the configuration of the invention.

Referring to Figure 1 describes the configuration of the sales distribution bond system.

The corporate computer (1), the investor computer (2), and the accounting firm computer (12) are connected to the securities company computer (4) through the Internet network (3), and the securities company computer (4) sells banks through the Internet network (3). It is connected to the distribution computer (5), and the bank sales distribution computer (5) has a corporate sales account (6), an investor bank account (7), a securities company account (8), an investment securities account (9), and an IRS account (10). And a fee account 11.

Description of the principal names of the present invention.

Corporate computer (1) A computer used by the company's sales and distribution bond manager to access the securities company computer 4, input bond issuance requirements, and transmit related documents.

Investor Computer (2) A computer used by an investor for a number of investors to subscribe and trade trade shares.

The data of the constituent computer of the present invention comes in and out of the Internet network 3 via a wired or wireless network.

The securities firm computer (4) has the ability to register corporate and investor memberships, display the credit of a company, and issue conditions for sales distribution bonds (business plan, bond issuance amount, bond face value, product sales account, issuance period, interest payment method, revenue distribution). Method, audit accounting firm, collateral set-up or warranty), subscription and sale of sales receivables, real-time rate of return of sales receivables in connection with securities company accounts, virtual securities account creation and accounts In the period between the transfer, the virtual securities account, transfer the real securities account, deposit the bond amount of the investor's bond, transfer it to the corporate account, and deposit the profit of the company's sales distribution bonds into the securities company account (8), Transfer function to investor securities account, transfer of bond rights, and securities firm computer (4) does not deposit cash, which is the revenue from the company, to investor securities account (9). Deposit into a four-account account (8), create a virtual account for trading between investors, and trade the bond at a virtual amount until the bond's expiration date, and then cash the cash to the investor who holds the bond right at the end of the bond's expiration date. (8) there is a function to transfer to the investment securities account (9), the computer is provided with a function for storing the transaction details.

The bank sales distribution computer (5) includes a number of corporate sales accounts (6), a number of investor bank accounts (7), securities firm accounts (8), a number of investor securities accounts (9), the IRS account (10), fee accounts ( 11) After the receivable expiration date, the entity invests the difference in the company's sales account (6) in the event of generating a deposit, transferring a certain percentage of the deposit to the account at any time, and in case the audit report and the distribution of sales are different. Calculate the period of bond holding for the company The function of distributing profit by the amount of bond holding period is provided, and if the company uses only the bank sales distribution system (5), not through the securities company, it registers the corporate and investor membership and the credit of the company. Set the function and conditions for issuance of trade distribution bonds (business plan according to bank form, bond issuance amount, bond face value, product sales account, issuance period, interest payment method, profit distribution method, audit accounting firm, collateral setting, guarantee existence) And can display Is a and is provided with a function, having a function of storing a record of computer data.

The corporate sales account 6 is a bank account of a corporation in which sales of goods (products and services) of the corporation are deposited.

The investor bank account (7) is the bank account of the investor.

The securities firm account (8) is a securities firm deposit account used when depositing an investor's subscription amount and transferring it to a corporate account, and also depositing the profits of a sales distribution bond of an enterprise and transferring it to an investment securities account at any time. .

The accounting firm computer 12 is an accounting firm manager computer used for auditing the sales of a company and disclosing the sales profits of the company for investors to check on the securities company computer.

In explaining the operation of the invention.

With reference to Fig. 2, through this system, a member is registered with a computer of a securities company, and a company with a securities account and an investor, a securities company invites a sales-distribution bond issued by the company, the investor subscribes, and the amount of bond issuance How to pay in, sell bonds between investors, corporate sales are distributed to investors through the bank, and the company pays bond principal.

start;

Corporate sales distribution bond manager In order to issue sales distribution bonds by accessing the securities company computer 4 through the Internet network (3) with the corporate computer (1), the business plan, product sales account, bond issuance amount, Indicate and set the face value of bonds, period of issuance, interest payment method, profit distribution method, audit accounting firm, security setting, existence of guarantee, enter relevant documents (mailings that cannot be sent), and enter the sales distribution bond. Requesting (101);

Securities Firm Sales Distribution Bond Manager Analyzes the data of application for issuance of trade distribution bonds sent by the company's sales distribution bond manager to the securities company computer (4). Through the issuance conditions, the subscription period is displayed through the public offering a bond, if it is not suitable, after determining the non-compliance with the corporate sales and distribution bond manager, input the reason, send it by e-mail, or notify by various communication means (102) ;

Checking a condition with a public offering company for issuance of trade distribution bonds through a plurality of investors' investment computers (2), transferring the bond issuance amount to the securities company account (8), and subscribing (103); Securities company's sales and distribution bond manager After the subscription period with the securities company computer (4), transfer the amount of the deposit deposited by the investor to the corporate account, access the bank sales distribution computer (5), or sales of corporate goods through the bank official Set up an account (6) and an investment securities account (9), and transfer a certain percentage of the amount of the company's sales account (6), which is deposited in real time according to the corporate bond issuance conditions, to an investment securities account (9) at any time, and investor Setting a portion of the revenues to the tax office account 10 and setting the transfer to the tax account 11 and setting the revenue distribution function 104;

After the sales distribution is set up, the revenue is deposited in real time from the sales account 6 of the bank sales distribution computer 5 company by the ratio (the remaining balance which is not divided and deposited) is deposited in the investment securities account 9 From the amount paid to the investor, the tax is deposited into the IRS account (10), the fee is deposited into the commission account (11), and the rest of the company's sales amount is deposited into the account designated by the company (multiple accounts of the company, In case of trading the sales distribution bond through the securities company computer 4 between the investors, the securities company computer 4 transfers the rights of the sales distribution bond to the investor who transferred the rights, The securities company computer 4 accessing the bank sales distribution computer 5 and setting up the account 105;

At the maturity date of the sales distribution bond, when the company's sales distribution bond manager deposits the principal capital to the securities company account (8), the principal closes the payment procedure by paying the principal to the owner of the distribution company that finally bought the securities sales distribution bond manager. The distributed bond manager audits the company's sales, registers an audit report on the computer homepage of the securities company, and if the audit report differs from the sales distribution amount, the company invests the difference between the amount paid in the corporate sales account (6) and the audit report. Calculating the holding period of the bond to the sales distribution bond system comprising a termination step (106) of distributing profits by the period of holding the bond.

The system may deposit the amount paid to the investor in the corporate sales account 6 into the securities firm account 8 and then into the investor securities account 9 at any time.

In addition, the system can be paid even after the payment of the bond principal payment, the company, investors, securities companies, banks can be transferred between accounts by setting the payment period of the sales distribution bonds in consultation.

In addition, the audit report showing the lender's sales of goods and services is mandated by the accounting firm, and the audit report is posted on the homepage of the securities company.

In addition, if the audit report and the distribution of sales are different, the entity allocates the profit to the investor by distributing the profits from the corporate sales account (6) and the difference between the audit report. This is possible because the period in which the investor in the computer 5 holds the bond and the investment securities account 9 are displayed.

In addition, the firm can guarantee the investors a certain interest rate along with the distribution of sales.

In addition, the securities firm computer 4 deposits cash, which is the revenue from the company, into investors' securities accounts 9, deposits them in the securities firms account 8, and creates a virtual account for trading between investors. There is a function that allows you to trade bonds in a virtual amount, and transfer cash from the securities firm account (8) to the investor securities account (9).

Also,

Instead of distributing the sales of a company, it is possible to pay a certain amount periodically by setting a percentage of the investment amount to the investor at an accounting amount agreed upon by the company and the investor. A few percent can be settled by the firm and the investor.

In addition, the principal payment method of the bond can be used to divide and repay the principal by setting the payment method and period of the bond expiration date.

In addition, if the audit report and the distribution of sales differ, the entity shall distribute the profit to the investor by distributing the profit to the investor for the period of the bond holding period or the difference between the amount paid in the corporate sales account (6) and the sales, or sales A distribution system that contracts and pays a difference to an investor who initially subscribed to a bond, pays the last bondholder, returns it to the state, or fails to pay certain errors in the terms of a bond issuance.

With reference to Figure 3, without a service of a securities company, a company recruits investors, through the bank sales distribution computer 5 to pay a certain portion and the principal of the company sales amount to the investors.

start;

Company sales distribution bond manager The company computer (1) connects the bank sales distribution computer (5) through the Internet network (3), and issues the business plan, product sales account, and bonds under the conditions of issuance of sales distribution bonds to issue sales distribution bonds. Display and set amount of issue, bond face value, bond issuance period, interest payment method, profit sharing method, audit accounting firm, collateral setting, existence of guarantee, and enter relevant documents (mailings that cannot be sent). Applying for using the distribution computer 5 (201);

Bank sales distribution bond manager Analyzes data on application for issuing bond distributions sent by the company's sales distribution bond manager to the bank sales distribution computer 4 so that a large number of investors can view it when it is suitable for issuing bonds. In the event of inconsistency, after making an offer to the corporate sales distribution bond manager, it enters the reason, transmits it via e-mail, or notifies various communication means. 202;

Confirming the conditions with the issuance issuance issuing public offering company through a plurality of investor investor computers (2), transfer the bond issuance amount to an account designated by the bank, and apply (203);

Bank Sales Distribution Claim Manager After the subscription period, the Bank Sales Distribution Computer (4) is accessed to transfer the amount of money deposited by the investor to the corporate account, the company's corporate sales account (6) and the investor's bank account (7). Set up a certain percentage of the amount of the corporate sales account (6), which is deposited in real time according to the corporate bond issuance conditions, and transfer it to the investor bank account (7) at any time, and set a portion of the investor's revenue in the IRS account (10). Setting a transfer into a tax transfer setting and a fee account 11, and setting the revenue distribution function 204;

After the sales distribution is set, the revenue is deposited in real time from the sales account 6 of the bank sales distribution computer 5 company by the ratio (the remaining balance which is not divided and deposited) is deposited in the investor bank account 7 From the amount paid to the investor, the tax is deposited into the IRS account (10), the fee is deposited into the commission account (11), and the rest of the company's sales amount is deposited into the account designated by the company (multiple accounts of the company, Settable 205);

At the maturity of the sales distribution bonds, the company's sales distribution bond manager pays the principal of the bonds to the investor bank account (7) to close the deposit process.The accounting division sales management bond manager audits the company's sales and sends an audit report to the bank computer homepage. If the audit report differs from the distribution of sales, the entity ends the period in which profits are allocated to the investor for the difference between the amount paid in the corporate sales account (6) and the audit report. Distribution of Accounts Receivable, comprising 206.

Hereinafter, an embodiment of the above system will be described through a scenario.

Scenario 1

A company (A) and an investor having a membership registration and securities account with a securities company, a securities company invites the investors to invest in the distribution of bonds issued by the company (A) for automobile facility investment, The issue amount is paid to the company, the bond between the investor and the investor (bottle) is traded, the corporate (a) sales are distributed to the investor and the investor (bottle) through the bank, and the firm pays the bond principal. Explain what to pay.

start;

For corporate (A) automobile facility investment, issuance of sales distribution bonds for issuing sales distribution bonds, and issuing sales distribution bonds by connecting to securities companies computer (4) through the Internet network (3) with the corporate computer (1). Under the terms of the business plan, the business performance, accounting report and automobile production and sales performance of the previous year are entered, product sales account 123-456 is entered, bond issuance amount is 100 billion, bond face value is 100 million, bond issuance period is 3 years 3) Interest payment method 3% of sales at 3% interest rate annually, revenue distribution method Quarterly deposit, 3 day accounting firm, unsecured set-up collateral and non-guaranteed bond in audit accounting firm, and set and register related documents ( If it is not possible to send, please send it by mail).

Securities Firm Sales Distribution Bond Manager Analyzes the data of application for issuance of trade distribution bonds sent by the company (A) sales distribution bond manager to the securities company computer (4) so that a large number of investors can view it when it is suitable for bond issuance. At the same time, the issuer and offer period are displayed through the media.

After investor confirms the conditions with the public offering company for issuance of trade distribution bonds through investor computer (2), transfers 100 million of bond issuance to the securities company account (8) and subscribes.

Securities Firm Sales Distribution Bond Manager After the end of the bond subscription period to the securities firm computer (4), transfer the amount of the deposit made by the investor to the corporate account, access the bank sales distribution computer (5), or 123-456 Sales Account (6) and Investor (321-654) Securities Account (9) through the Company's (A) 's three-year interest rate of 3% according to the bond issuance conditions of the Company (A) 0.1% of the sales of the company's sales account (6) is transferred to the investor's securities account (9), 20% of the revenue is transferred to the IRS account (10), and 1 of the commission income to the commission account (11). Set% transfer to set the revenue share function.

After setting the sales distribution, the sales deposited from the sales account 6 of the bank sales distribution computer 5 company (A) at one year are divided by the investor's investment ratio, among which the investor is transferred to the securities account (9). Deposit 3 million won at 3% annual rate and 0.1% 6 million won in sales excluding taxes and fees.

When the investor needs cash and sells his / her own distribution distribution bonds to the investor (bottle) for 120 million won through the auction, the securities firm computer (4) makes the securities account of the investor (bottle). Withdraws KRW 120 million from the bank and deposits it into the securities account of the investor, and the securities company computer 4 transfers the bond right to the investor (bottle) who has transferred the investor's rights to the distribution of receivables. The securities company computer 4 sets the securities account 654-321 of the investor (bottle) who received the right in the bank sales distribution computer 5.

At the expiry date of the sales distribution bond, when the company (A) deposits 100 billion won in bonds with the securities company account (8), the principal and the 100 million won are sold to the beneficiary who has finally bought the sales distribution bond. The payment procedure is completed by paying the amount of 30 million KRW for 2 years and 3% KRW 6 million for the interest rate.The accounting firm, Samil Accounting Firm, announced on the securities company's homepage that the revenue amount paid to investors and the audit report are the same. Distribution of trade receivables of

The annual return of the investor is 10%, the annual return of the investor (bottle) is 17%. Embodiments of the invention are limited only in the claims.

The effect of the present invention is that the company pays the investment profits according to individual product and project profits to the investor, thereby reducing the burden of interest rate and ensuring the stability of management, and the investors reflect the growth profits according to the business content of the company. It is possible to purchase bonds, which makes it possible to maximize profits by investing in high-growth companies such as stocks, which makes it easy for companies to raise management funds for issuing sales distribution bonds for individual products and projects. There is a repelling effect.

1 is a block diagram of a sales distribution bond system.

2 shows that securities firms offer sales-distribution bonds issued by companies, investors subscribe, pay bonds to companies, trade bonds between investors, and corporate sales are distributed to investors through banks. Flow chart showing the payment of this principal.

3 is a flowchart showing that a company recruits investors without a service of a securities company, and pays a certain portion and principal amount of the company sales amount through a bank sales distribution computer.

<Explanation of symbols for main parts of drawing>

1. Corporate Computer 2. Investor Computer

3. Internet network 4. Securities company computer

5. Bank Sales Distribution Computer 6. Corporate Sales Account

7. Investor Bank Account 8. Securities Account

9. Investor Securities Account 10. IRS Account

11. Fee Account 12. Accounting Corporation Computer

Claims (12)

The sales distribution bond system consists of corporate computers, investor computers, and accounting firm computers connected to securities companies through the Internet network, securities firm computers connected to the bank sales distribution computer through the Internet network, and bank sales distribution computers are corporate sales. It has an account, an investor bank account, a securities company account, an investor securities account, an IRS account, and a fee account. Plan, bond issuance value, bond face value, commodity sales account, issuance period, interest payment method, revenue distribution method, audit accounting firm, collateral setting, guarantee existence, etc. Real-time rate of return on sales and receivables in connection with trading and securities company accounts, virtual securities account creation and account transfer, Transfer the actual securities account, deposit the bond amount of the investor's bond to the securities account in any period between commercial securities accounts, and deposit the profit of the distribution of trade receivables of the company into the securities company account; Bond transfer function, securities firm computer also deposits cash, which is the revenue from the company, into investors 'securities accounts, deposits them into securities firms' accounts, and creates virtual accounts for investor-to-investor transactions. It has the ability to trade bonds, transfer cash from securities firm accounts (8) to investor securities accounts to investors who have bond rights last on the expiration date when the principal is paid. The bank sales distribution computer includes a plurality of corporate sales accounts, a plurality of investor bank accounts, securities company accounts, After creating a number of investment securities accounts, IRS accounts and fee accounts, transferring a certain percentage of deposits to the account at any given time, and after the bond maturity date has passed, the entity must Calculate difference in sales account to investor The period of bond holding is calculated by distributing profit as much as the period of bond holding.If a company uses only the bank sales distribution system and does not go through a securities company, it registers corporate and investor membership, corporate credit And the conditions for issuing sales distribution bonds (business plan according to bank form, bond issuance amount, bond face value, product sales account, issuance period, interest payment method, profit distribution method, audit accounting firm, security setting, guarantee existence) Distribution and sales receivable system equipped with a function to set and display the), and to store the record of the data. Securities firms are registered with computers, and corporations and investors with securities accounts collaborate on the sale-distribution bonds issued by the firms, investors subscribe, pay bonds to companies, and trade bonds between investors. In other words, corporate sales are distributed to investors through banks, and the way in which a company pays bond principal is start; Corporate sales and distribution bond manager In order to issue sales distribution bonds through a computer network through a corporate network, the business plan, product sales account, bond issuance amount, bond face value, bond issuance period, and interest payment Displaying, setting and registering a method, a profit distribution method, an audit accounting firm, a security setting, and whether there is a guarantee, and inputting a related document (sending by mail if it cannot be transmitted), and applying for a public offering of the sales distribution bond (101); Securities company's sales and distribution bond manager Analyzes data on application for issuance of distribution and distribution bonds sent by the company's sales and distribution bond manager to the securities company computer. Displaying the subscription period, collusion of the bond, and if it is not suitable, after making a determination of non-compliance with the company's sales distribution bond manager, inputting a reason, sending it by mail, or notifying to various communication means (102); Confirming the terms and conditions for the issuance of the issuance bond issuance company through a plurality of investors' investment computers, and then transferring the bond issuance amount to the securities company account and applying for subscription (103); Securities company's sales and distribution bond manager After the end of the subscription period with the securities company computer, transfer the amount of the deposit deposited by the investor to the corporate account, access the bank sales distribution computer, or set up the corporate product sales account and investment securities account through the bank official Set up a certain percentage of the amount of the company's sales account that is deposited in real time according to the corporate bond issuance conditions to an investment securities account at any time, and set a portion of the investor's profits to the IRS account and set up a fee account. Setting 104 a revenue distribution function; After setting the sales distribution, the amount of sales deposited in real time in the sales account of the bank sales distribution computer company is divided by the ratio (the remaining balance that is not divided and deposited) is deposited in the investment securities account, and the tax is paid from the amount paid to the investors. Deposits into the IRS account, fees are deposited into the commission account, and the rest of the company's sales amount is deposited into the account designated by the company (which can be deposited into multiple accounts of the company and can be set at a certain rate), and is sold through the securities company computer between investors. When trading the distributed bonds, the securities company computer transfers the rights of the sales distribution bonds to the investor who has transferred the rights, and the securities company computer sets up the securities company computer by accessing the bank sales distribution computer (105); At the maturity date of the sales distribution bond, when the company's sales distribution bond manager deposits the principal of the bond into the securities company account, the securities company's sales distribution bond manager pays the principal to the holder of the sales distribution bond holder who finally bought it, and closes the deposit procedure. The company audits the company's sales and registers an audit report on the computer homepage of the securities company.If the audit report and the distribution of sales are different, the company calculates the bond holding period to investors based on the difference between the amount paid in the company's sales account and the audit report. A distribution and receivable system comprising an end step 106 of distributing and paying profits as long as the bond is held. Without the services of a securities firm, a company recruits investors and pays a certain portion of the company's sales amount and principal through the bank sales distribution computer. start; Corporate sales and distribution bond manager In order to issue a sales distribution bond by connecting a bank sales distribution computer to the corporate computer through the Internet network, the business plan, product sales account, bond issuance amount, bond face value, bond issuance period Displaying and setting up interest payment method, profit distribution method, audit accounting firm, collateral setting, warranty existence, and inputting related documents (sending by mail if it cannot be transmitted), and applying for bank sales distribution computer (201) ); Bank sales distribution bond manager Analyzes data on application for issuance of bond distributions sent by the company's sales distribution bond manager to the bank sales distribution computer. Through the issuance conditions, the subscription period is displayed through the public offering the bond, if it is not suitable, after determining the non-compliance with the corporate sales and distribution bond manager, input the reason, send it by e-mail, or notify by various communication means (202) ; Checking a condition with a public offering company for issuance of a trade distribution bond through a plurality of investors' investment computers, transferring the bond issuance amount to an account designated by the bank, and applying for subscription (203); Bank Sales Distribution Bond Manager After the subscription period, the company connects to the Bank Sales Distribution Computer and transfers the subscription amount deposited by the investor to the corporate account, establishes the company's corporate sales account and the investor's investment bank account, According to the company, a certain percentage of the amount of the company's sales account deposited in real time is transferred to the investor bank account in a certain period, and a portion of the investor's profit is transferred to the IRS account, the tax transfer is set up, and the fee account is set. Setting 204; After the sales distribution is set up, the amount of sales deposited in real time in the sales account of the bank sales distribution computer company is divided by the ratio (the remaining balance which is not divided and deposited) is deposited in the investor bank account, and the tax is paid from the amount paid to the investors. Depositing into the IRS account, the fee is deposited into the commission account, and the remaining corporate sales amount is deposited into an account designated by the corporation (which can be deposited into multiple accounts of the corporation and can be set at a predetermined rate); At the maturity date of the sales distribution bond, the company's sales distribution bond manager pays the principal of the bond to the investor's bank account and closes the deposit process.The accounting division's sales distribution bond manager audits the company's sales and registers an audit report on the bank computer homepage. If the audit report differs from the distribution of revenue, the company includes an end step 206 of distributing profits by investing the difference between the amount paid in the company's sales account and the audit report to the investor by calculating the bond holding period. Revenue Distribution System. According to claim 1, 2, 3, A distribution system for accounts receivable in which an amount paid to an investor in an enterprise sales account can be deposited into a securities company account and then deposited into an investment securities account at any time. According to claim 1, 2, 3, Revenue from Receivables Receivables Revenue can be paid even after the payment of principal. The receivables receivable system allows companies, investors, securities companies, and banks to negotiate payment periods of accounts receivables and transfer them between accounts. According to claim 1, 2, 3, Accounting audit report, which represents the sales of borrowers' products and services, is a sales distribution bond system in which an entity is mandated by an accounting firm and publishes the audit report on the homepage of the securities company. According to claim 1, 2, 3, If the audit report differs from the distribution of revenue, the entity distributes the profits from the company's sales account and the difference between the audit report to the investor by distributing profits by the amount of the bond holding period. Distribution of trade receivables system showing the period in which a bond is held and an investment securities account. According to claim 1, 2, 3, In the issuance of bonds, an entity is required to distribute the receivable system to guarantee investors a certain interest rate along with the distribution of revenue in the interest rate payment method. According to claim 1, 2, 3, The securities firm computer does not deposit cash, which is the revenue from the company, into the securities firm account, deposits it in the securities firm account, creates a virtual account for trading between investors, and trades the bond with the virtual amount until the bond expiration date. A distribution and trade receivable system with the ability to transfer cash from a securities firm's account to an investor's securities account to the investor who holds the bond's right at the end of the bond's expiration date. According to claim 1, 2, 3, Instead of distributing the sales of a company, it is possible to pay a certain amount periodically by setting a percentage of the investment amount to the investor at an accounting amount agreed upon by the company and the investor. The distribution of trade receivables system, in which a percentage of companies and investors can agree and pay a certain percentage. According to claim 1, 2, 3, The principal payment method for bonds is a distribution system for accounts receivable that can be used to divide and repay the principal by setting the payment method and period of the bond expiration date. According to claim 1, 2, 3, If the accounting audit report differs from the distribution of sales, the entity shall pay the difference between the amount paid in the company's sales account (6) and the audit report to the investor by allocating profits by the amount of the bond holding period, or sales distribution bonds. A sales distribution bond system that contracts and pays a difference to an investor who initially subscribes, pays the last bondholder, reverts to the state, or fails to pay certain errors at the time of subscription issuance.