问题如下：
Red River Co. is a top 100 local company with a high credit rating. It only serves for domestic businesses. Which kind of sources of short - term funding is most likely used by Red River company?
选项：
A. Banker's acceptances.
B. Commercial paper.
C. Factoring.
解释：
B is correct.
Banker's acceptances are mainly used by firms that export goods.
Large and creditworthy companies can issue commercial paper. The interest rate of commercial paper is less than the rate got from the bank.
Factoring of account receivables is a high cost source of short - term funding, which is mostly used by smaller company without good credit rating.
请问下，factoring是不是属于short_term found的范畴呢？
