Secured loans involve the pledge of specific collateral , which may consist of a variety of assets such as real estate , warehouse receipts , accounts receivable , plants and equipment , trust receipts , negotiable bills of lading , stocks , bonds , and other form of property 抵押贷款中规定了特定的担保品可作为抵押，可作为抵押的担保品包括各种资产，如不动产、钱单、应收款项、厂房和设备、信托收据、可转让的提单、股票、债券以及其他形式的资产等。
In order to make clear the legal risk of it and make it serve better for the development of social economy , firstly the souce of ownership should be clear ; secondly , the agreement on credit conceipt may be changed and the content of announcement should be more 为明晰信托收据的法律效力，使信托收据能更好地为社会经济发展服务，应重新构建信托收据，具体思路是：首先明确货物所有权转移的来源，其次是改变信托收据“私权协议”的特点，增加公告的内容。
In the third chapter , the author compares trust receipt under british law with that under american law , analyzing the legal natures of trust receipt in the fourth section , the author introduces the practices banks lead in their business , then reveals that china hasn ’ t the relevant system to guide inward documentary bills 第三章通过对信托收据的性质、特征的界定及信托收据在两大法系中的应用的阐述,意欲澄清:美国法上的信托收据与英国的信托收据是不同的。第四章介绍了我国进口押汇的实践及实务中遭遇的困境。
Where the remitting bank instructs that either the collecting bank or the drawee is to create documents ( bills of exchange promissory notes , trust receipts , letters of undertaking or other documents ) that were not included in the collection , the form and wording of such documents shall be provided by the remitting bank , otherwise the collecting bank shall not be liable or responsible for the form and wording of any such document provided by the collecting bank and / or the drawee 在寄单行指示或者是代收行或者是付款人应代制托收中未曾包括的单据（汇票、本票、信托收据、保证书或其他单据）时，这些单据的格式和词句应由寄单行提供，否则的话，代收行对由代收行和/或付款人所提供任何该种单据的格式和词句将不承担责任或对其负责。
For export trade finance , it involves overdraft and loan , packing loan , letter of credit negotiation , outward documentary collection advance , export discount and etc ; for import trade finance , it includes limit for letter of credit , trust receipt , inward bills receivables , delivery against banking guarantee , inward documentary collection advance and etc . other than these points , this article emphasized on forfeiting and factoring as the newest two operations and gives a profo und explanation 其中，出口贸易融资业务涉及了贷款和透支、打包贷款、出口信用证押汇、出口托收押汇、出口贴现等；进口贸易融资业务涉及了进口开证额度、信托收据、进口押汇、提货担保、进口代收押汇等；福费廷和保理两项业务作为在我国最新发展的国际贸易融资业务在这部分也做了详细介绍。
Where the remitting bank instructs that either the collecting bank or the drawee is to create documents bills of exchange , promissory notes , trust receipts , letters of undertaking or other documents that were not included in the collection , the form and wording of such documents shall be provided by the remitting bank , otherwise the collecting bank shall not be liable or responsible for the form and wording of any such document provided by the collecting bank and or the drawee 第八条：代制单据在托收行指示代收行或者付款人来代制托收中未曾包括的单据汇票本票信托收据保证书或其他单据时，这些单据的格式和措辞应由托收行提供，否则，代收行对由代收行及或付款人所提供任何该种单据的格式和措辞将不承担责任或对其负责。
