factoring 的音標為[?f?kt?r?n??] ，基本翻譯為“折舊；分解；分攤；資金籌措”，速記技巧為“f=分攤；a=資產；c=負債；t=時間”。

Factoring 的英文詞源是拉丁語，意為“分解、分攤”。它的變化形式主要有 factor（因子）、fraction（分數）、fractional（分數的）等。相關單詞有 factorization（分解法）、fractionalism（分位數論）、fractionalization（分數化）等。Factoring 在商業(yè)活動中通常指商業(yè)債權人的應收賬款管理，通過專業(yè)的財務公司對債務人的付款請求進行評估，以確定債務人的付款意愿和可能的付款能力，從而幫助商業(yè)債權人更好地管理應收賬款。

Factoring 的使用在英語中非常廣泛，除了上述提到的單詞外，還有 factoring in（考慮、納入）、factor out（排除、剔除）等。這些單詞都與 Factoring 的含義和用法密切相關，反映了英語詞匯的多樣性和靈活性。

常用短語：

1. factor in

2. factor out

3. factor in the cost of

4. factors in

5. take into account factors

6. factors affecting

7. account for factors

例句：

1. When considering the impact of climate change, we must factor in the potential effects of rising temperatures and increased natural disasters.

2. The company must factor out all unnecessary expenses to ensure a profitable business model.

3. The government must factor in the cost of providing public services to ensure sustainable development.

4. The factors affecting the success of this project include the availability of resources, the quality of leadership, and the level of motivation among the workforce.

5. We need to take into account factors such as safety, environmental impact, and cost-effectiveness when making decisions about new technology.

6. The factors affecting student success in college include their academic preparedness, motivation, and social support systems.

7. Account for factors such as time constraints and resource limitations when planning a project.

英文小作文：

Title: The Importance of Factors in Successful Project Management

Project management is a complex task that requires consideration of various factors to ensure success. These factors include resource availability, leadership quality, team motivation, and more. Without considering these factors, a project may suffer from delays, budget overruns, or poor outcomes.

By carefully analyzing and factoring in these various elements, project managers can better plan, execute, and monitor projects to achieve desired outcomes. This requires a thorough understanding of the project objectives, the resources available, and the constraints of time and budget. By doing so, project teams can better collaborate and coordinate to achieve optimal results that meet or exceed expectations.

In conclusion, successful project management requires a comprehensive understanding of the factors that affect project success, including resource availability, leadership quality, team motivation, and more. By carefully analyzing and factoring these elements into project planning and execution, project teams can achieve optimal outcomes that meet or exceed expectations.