问题如下图：commercial paper在哪里讲过？麻烦再讲下？
选项：
A. 
B. 
C. 
解释：
NO.PZ2016021706000056 commercipaper不是说融资成本很高吗 因为砍头息和commission和backup cost 那为什么会比从银行融资划算呢
Commercipaper. Factoring. B is correct. Banker's acceptances are mainly usefirms thexport goo. Large ancretworthy companies cissue commercipaper. The interest rate of commercipaper is less ththe rate got from the bank. Factoring of account receivables is a high cost sourof short - term funng, whiis mostly usesmaller company without goocret rating. 我就是在银行工作的，你之前的有一个说银行承兑汇票主要对于有出口的业务企业，这个说法是对的，国内很多企业都是开承兑汇票
Commercipaper. Factoring. B is correct. Banker's acceptances are mainly usefirms thexport goo. Large ancretworthy companies cissue commercipaper. The interest rate of commercipaper is less ththe rate got from the bank. Factoring of account receivables is a high cost sourof short - term funng, whiis mostly usesmaller company without goocret rating. 请问下，factoring是不是属于short_term foun范畴呢？
能说明factoring是什么吗？
