Accounts receivable refers to the creditor's right to require the debtor to pay for the provision of certain goods, services or facilities, including existing and future monetary claims and their income, but excluding the right to claim payment arising from bills or other securities. The pledge of accounts receivable is a kind of pledged loan with the existing or future creditor's rights of the pledger as the pledge. According to the registration method promulgated by the People's Bank of China, the accounts receivable that can be pledged include the following rights: first, the creditor's rights arising from sales, including the sale of goods, the supply of water, electricity and heating, and the licensing of intellectual property rights. The second is the creditor's rights arising from leasing, including leasing movable or immovable property. The third is the creditor's rights arising from the provision of services. The fourth is the right to charge for roads, bridges, tunnels, ferries and other real estate. The fifth is the creditor's rights arising from the provision of loans or other credit.