Accounts receivable financing is widely recognised by suppliers as an effective financing tool to monetise their receivables and improve their cash flow. In a typical open account transaction, certain receivables are owed from a purchaser to a supplier for the goods supplied or services rendered. The supplier may in turn obtain accounts receivable financing from a financier and require that the financier make a prepayment of the receivables prior to their due dates. As security for such repayment, the financier as lender may require a pledge* over the accounts receivable from the supplier as borrower, which is a common form of security in supply chain finance in mainland China and has its own registration requirements.
应收账款融资允许供应商把其应收账款变现以改善现金流，因此获供应商广泛认可为切实有效的融资工具。在一般赊销交易中，供应商将透过销售商品或提供服务产生应由买家支付的应收账款。而针对应收账款，供应商可向融资方寻求应收账款融资，并要求融资方在应收账款到期前提前支付应收账款。作为还款担保，融资方（作为贷款人）或会要求供应商（作为借款人）对该等应收账款设立质押*。此为中国境内供应链融资中常见的担保形式，亦有规定的登记要求。
In situations where an entity incorporated in mainland China obtains accounts receivable financing from an offshore financial institution and pledges its accounts receivable in favour of the offshore financial institution, how should the offshore financial institution deal with the registration of the accounts receivable pledge in mainland China?
在中国境内注册企业向境外金融机构获取应收账款融资并将其应收账款质押予境外贷款人的情况下，境外贷款人应如何处理应收账款质押在中国境内的登记？
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