[] () to sell the right to collect payments from customers to a bank, company, etc.应收账款转让（将收取客户款项的权利售给银行、公司等）◆The company was forced to raise money by factoring its accounts receivable.这家公司被迫通过转让应收账款筹集资金。◆to factor an invoice转让应收账款发票➡factoring ●ˌfactor sth ˈin●ˌfactor sth ˈinto sth () to include a particular fact or situation when you are calculating sth or when you are thinking about or planning sth把…因素包括进去◆Remember to factor in staffing costs when you are planning the project.规划这个项目时，记得将人工成本这个因素考虑进去。●ˌfactor sth ˈout●ˌfactor sth ˈout of sth () to not include a particular fact or situation when you are calculating sth or when you are thinking about or planning sth不把…因素包括进去◆You have to factor out newly opened or closed stores when comparing sales between one year and the next.在比较当年和来年的销售额时，应该剔除掉新开业或关闭的商店的销售额。